Volume 7, Issue 8(1), August 2018 International Journal of Multidisciplinary Educational Research
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Editorial Board Editor-in-Chief Dr. K. Victor Babu Associate Professor, Institute of Education Mettu University, Metu, Ethiopia.
EDITORIAL BOARD MEMBERS
Prof. S.Mahendra Dev Prof. Igor Kondrashin Vice Chancellor The Member of The Russian Philosophical Indira Gandhi Institute of Development Society Research, Mumbai The Russian Humanist Society and Expert of The UNESCO, Moscow, Russia Prof.Y.C. Simhadri Vice Chancellor, Patna University Dr. Zoran Vujisiæ Former Director Rector Institute of Constitutional and Parliamentary St. Gregory Nazianzen Orthodox Institute Studies, New Delhi & Universidad Rural de Guatemala, GT, U.S.A Formerly Vice Chancellor of Benaras Hindu University, Andhra University Nagarjuna University, Patna University Prof.U.Shameem Department of Zoology Prof. (Dr.) Sohan Raj Tater Andhra University Visakhapatnam Former Vice Chancellor Singhania University, Rajasthan Dr. N.V.S.Suryanarayana Dept. of Education, A.U. Campus Prof.K.Sreerama Murty Vizianagaram Department of Economics Andhra University - Visakhapatnam Dr. Kameswara Sharma YVR Asst. Professor Dr.V.Venkateswarlu Dept. of Zoology Assistant Professor Sri. Venkateswara College, Delhi University, Dept. of Sociology & Social Work Delhi Acharya Nagarjuna University, Guntur I Ketut Donder Prof. P.D.Satya Paul Depasar State Institute of Hindu Dharma Department of Anthropology Indonesia Andhra University – Visakhapatnam Prof. Roger Wiemers Prof. Josef HÖCHTL Professor of Education Department of Political Economy Lipscomb University, Nashville, USA University of Vienna, Vienna & Ex. Member of the Austrian Parliament Dr. N.S. Dhanam Austria Department of Philosophy Andhra University Prof. Alexander Chumakov Visakhapatnam Chair of Philosophy Russian Philosophical Society Dr.B.S.N.Murthy Moscow, Russia Department of Mechanical Engineering GITAM University Prof. Fidel Gutierrez Vivanco Visakhapatnam Founder and President Escuela Virtual de Asesoría Filosófica Lima Peru Dr.S.V Lakshmana Rao Dr.Ton Quang Cuong Coordinator Dean of Faculty of Teacher Education A.P State Resource Center University of Education, VNU, Hanoi Visakhapatnam Prof. Chanakya Kumar Dr.S.Kannan Department of Computer Science University of Pune,Pune Department of History Annamalai University Prof. Djordje Branko Vukelic Annamalai Nagar, Chidambaram Department for Production Engineering University of Novi Sad, Serbia Dr. B. Venkataswamy H.O.D., & Associate Professor Prof. Shobha V Huilgol Dept. of Telugu, P.A.S. College Department of Pharmacology Pedanandipadu, Guntur, India Off- Al- Ameen Medical College, Bijapur
Dr.E. Ashok Kumar Prof.Joseph R.Jayakar Department of Education Department of English North- Eastern Hill University, Shillong GITAM University Dr.K.Chaitanya Hyderabad Department of Chemistry Nanjing University of Science and Prof.Francesco Massoni Technology Department of Public Health Sciences People’s Republic of China University of Sapienza, Rome
Dr.Sandeep Narula Prof.Mehsin Jabel Atteya Dept. of Management Sciences Al-Mustansiriyah University IIHMR University, Jaipur College of Education Department of Mathematics, Iraq Dr. Bipasha Sinha S. S. Jalan Girls’ College Prof. Ronato Sabalza Ballado University of Calcutta, Calcutta Department of Mathematics University of Eastern Philippines, Philippines Prof. N Kanakaratnam Dept. of History, Archaeology & Culture Satheesha H Dravidian University, Kuppam Mettu University Andhra Pradesh Mettu, Ethiopia
Dr. K. John Babu Dr.J.B.Chakravarthi Department of Journalism & Mass Comm Assistant Professor Central University of Kashmir, Kashmir Department of Sahitya Rasthritya Sanskrit Vidyapeetha, Tirupati Dr.T.V.Ramana Department of Economics, Andhra University Dr.Ni Luh Putu Agustini Karta Campus, Kakinada Department of Tourism Triatma Mulya Institute of Economy Bali, Indonesia
® © Editor-in-Chief, IJMER Typeset and Printed in India www.ijmer.in IJMER, Journal of Multidisciplinary Educational Research, concentrates on critical and creative research in multidisciplinary traditions. This journal seeks to promote original research and cultivate a fruitful dialogue between old and new thought.
C O N T E N T S Volume 7 Issue 8(1) August 2018
S. Pg.
No No 1. The Role of Internal Control to Minimize the Fraud 1 Caused by Organizational Justice Ni Nyoman Sri Rahayu Trisna Dewi, I Gusti Ayu Agung Sinta Diarini and Ni Made Ernila Junipisa
2. Historical Development of Social Audit During Five Year 14 Plans of India Syeda Noor Fathima
3. The Effect of Service Quality Toward Customers’ Loyalty 21 on 707 Beachberm Restaurant, Batubelig, Bali: A Study on the Customers of 707 Beachberm Restaurant, Batubelig, Bali Ni Made Hartini and Ni Putu Ayusintyamarantika Sari
4. Tourism Impact and Community Quality of Life: Case 33 Pererenan Village, Bali Putu Sucita Yanthy, Ni Nyoman Sri Aryanti and Made Sofia Wijaya
5. The Analysis of the Soundness Level of Praja Mukti Civil 51 Servant Cooperative in Buleleng Regency I Putu Santika, Made Fandy Permana Putra and Ni Luh Sili Antari
6. Workload Analysis of Front Office Staff at Water Mark 63 Hotel and Spa Jimbaran-Bali NK Dewi Irwanti, M. Yusuf , NP Yunik Anggreni and LP Sri Widiastuty
7. Torque Vectoring Differential 74 Anurag Tirumala
8. Children’ Involvement in Tourism 87 Ni Wayanmekarini, I Made Suwitrawirya and Igab Widiantara 9. The Influence Factors of Trunyan Village Visitors 97 Luh Komang Candra Dewi, I Putu Bagus Suthanaya, Dewiwati Sujadi and Luh Kadek Budi Martini 10. Role of Public Dist Ribution System in Andhra Pradesh an 118 Analysis Vanguru.Naga Satyanarayana, M. Sudhir and M. Rajasekhara Babu 11. Heritage Tourism: Economic Valuation of Taman 129 Soekasada Ujung in Karangasem, Bali Dewa Agus Yuda Ariawan, I Wayan Ardika, Made Antara and Made Suradnya 12. Etap Sak Implementation in Sme in Tabanan Regency 147 Ni Nyoman Ayu Suryandari and Daniel Raditya Tandio 13. Rotavetorgear Box Cover Plate Dimensional Error 167 Analysis Using CMM Machine Sumit N. Karanjekar 14. The Roles of Entrepreneurial Marketing in Penetrating 175 the Export Market of Balinese Handicrafts Ni Luh Putu Agustini Karta, Ida Ketut Kusumawijaya, I Nengahdasi Astawa and I Gst Agung Sinta Diarini 15. The Role of Local Culinary Entrepreneurs in Tourism 190 Development in Bali Ni Komang Nariani 16. Analysis of Income Tax Incentive for Micro, Small and 205 Medium Enterprises (MSMES) After the Issue of Government Regulation no. 23 of 2018 Made Laksmi Sena Hartini 17. Learn to Earn: Assessing Economic Impact of Community 220 Based Tourism in Gili Trawangan, Indonesia Putu Diah Sastri Pitanatri 18. Adolescent Behaviour a Review Under Freudian Concept 237 Sataprasuna Gayen and Tuhin Kumar Samanta 19. Textbook Development Based on Role Playing in Job 252 Training Institution on Hospitality Ni Nyoman Nidya Trianingrum, Edy Moeldjadi and Sulistyoadi Jokosaharjo 20. The Protection of the Rights of the Elderly an Overview 271 on Social Security System in India Cherukuri Sreenivasa Rao
ISSN : 2277 – 7881 Dr. K. VICTOR BABU Impact Factor :5.818 (2018) M.A.,M.A.,M.Phil.,Ph.D.,PDF, (D.Lit) Index Copernicus Value: 5.16 Associate Professor, Institute of Education & Editor-in-Chief International Journal of Multidisciplinary Educational Research (IJMER) & Sucharitha: A Journal of Philosophy and Religion Mettu University, Metu, Ethiopia.
Editorial……
It is heartening to note that our journal is able to sustain the enthusiasm and covering various facets of knowledge. It is our hope that IJMER would continue to live up to its fullest expectations savoring the thoughts of the intellectuals associated with its functioning .Our progress is steady and we are in a position now to receive evaluate and publish as many articles as we can. The response from the academicians and scholars is excellent and we are proud to acknowledge this stimulating aspect. The writers with their rich research experience in the academic fields are contributing excellently and making IJMER march to progress as envisaged. The interdisciplinary topics bring in a spirit of immense participation enabling us to understand the relations in the growing competitive world. Our endeavour will be to keep IJMER as a perfect tool in making all its participants to work to unity with their thoughts and action. The Editor thanks one and all for their input towards the growth of the Knowledge Based Society. All of us together are making continues efforts to make our predictions true in making IJMER, a Journal of Repute
Dr.K.Victor Babu Editor-in-Chief
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THE ROLE OF INTERNAL CONTROL TO MINIMIZE THE FRAUD CAUSED BY ORGANIZATIONAL JUSTICE
Ni Nyoman Sri Rahayu Trisna Dewi1 I Gusti Ayu Agung Sinta Diarini2 Ni Made Ernila Junipisa3
1,2,3 Triatma Mulya Institute of Economy Bali, Indonesia
Abstract Many companies often encounter with accounting fraud. The fraud may be performed by either internal or external party. One’s motivations to commit fraud are varied; one of them is the sense of fairness. An individual who perceives being treated unfairly tends to undertake actions that are against the organisation’s goals. In order to prevent this matter to occur, an effective internal control system is required to minimize the possibility of fraud being committed which will negatively impact the company. This research is intended to discover the influence of organizational justice towards fraud, with internal control as the moderator. 83 respondents will be applied as the sample of this research. The method that will be applied to analyse this data is moderated regression analysis. The result of this research indicates that internal control is influencing the organizational justice towards fraud. Keywords: organizational justice, internal control, fraud Introduction Many companies often encounter with accounting fraud. The fraud may be performed by either internal or external party. According to Dewi (2017), accounting manipulation within the business normally involves company’s internal party. The fraud that is committed by the company’s internal party is the most difficult fraud to be avoided. The fraud can be committed by either the management or by the company’s employees
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themselves. If there is a goal’s bias amongs the individuals and the company, the fraud is highly likely to occur. The impact of the accounting fraud will lead to the decreation of the management accountability dan will result in the increment of the monitoring cost towards the management as proposed by the shareholder. Sofia (2014) stated that the fraud is intentionally performed to utilize the company’s resources for personal interests by manuipulating data. According to Fachrunisa (2015), the one’s motivation to commit fraud is relatively varied. One of the theories that explains in reagards to one’s motivation to commit fraud is the fraud triangle theory which consists of three components namely, pressure, opportunity, dan rationalization (Arens et al, 2008). The pressure perceived by an employee can be from the urgent needs for living, lack of income, unwell-paid, and lack of fairness within the job. The one that has been treated fairly by the company will show loyality dan well job performance. The assessment towards the fairness within an organisation has an impact on the one’s behaviour and reaction (Hwei dan Santosa, 2012). Puspitadewi and Irwandi (2012) explained that if the fainess within the organisation is not well executed, the number of the employees commit the fraud will be increased. The concept of the organisational fairness consists of three forms of fairness, namely distributional fairness, procedural fairness, and interactional fairness (Bakshi dan Ekta, 2009). In general, the employees will evaluate towards the fairness in three classification conditions as follows, the income obtained from the organisation (distributional fairness), formal policy or achievement process that is allocated (procedural fairness), and the treatment that is taken by the decision maker amongst the personnels within the organisation (organisational fariness). The perception in regards to the distributional, procedural, and interactional fairness can be interrelated with various outcomes of a certain occupation, such as an event execution, a group’s behaviour, and work attitude. Organisation fairness is a condition
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that leads individuals to have a conviction that they are treated fairly or unfairly by the organisation. The individual that perceives being treated unfairly will emerge a disappointment which leads to undertake actions that against the organisation’s goals. Puspitadewi and Irwandi (2012) stated that when an employee perceives that the fairness in the organization does not meet and there is a stimulus as well as an opportunity to commit fraud, committed fraud is rationally the right thing to perform. To avoid it occurs, internal control is required. According to Committee Sponsoring Organization (COSO), internal control is a process that is influenced by the board of directors, management and other personnels which is formulated to provide assurance in relation to the achievement of the performance target in terms of effectivity and efficiency operational, financial report reliability, and fulfilment of the law provision that can be applied and regulated. An internal control system has a potential to prevent fraud and error through a control on the process of financial and organisational report as well as to ensure the law fulfilment and the validity of the regulations. Internal control system consists of the policy and procdure that are designed to provide a feasible assurance to the management that the company reaches its goal. COSO stated that there are components interrelated to each other in internal control system which are control environment, risk assessment control activities information dan communication monitoring. The effective internal control can minimize the possibility of fraud that can harm the company. Risk management strategy can be applied to reduce the risk of fraud by creating a strong internal control environment (Hernawan, 2010). Pristiyanti (2012) explained that an organisation which has a low internal control system tends to increase the opportunity of fraud within the organisation. A low internal control system and a low employee’s conformity can trigger the fraud.
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Based on the discussed background, it can be concluded that the problems of the research are as follows:
1) Does the organisation fairness have an effect towards fraud?
2) Does internal control system improve the influence of the organisational fairness towards fraud? The hipothesis proposed in this reasearch are as follows: H : Organisational fairness affects negatively towards 1 fraud. H : Internal control system improves the influence of 2 the organisational fairness towards fraud. Discussion The fraud is committed to gain personal interest or to inflict a loss of the other party. Dewi (2016) stated that the fraud can be related to individual factors namely, greed and need. There are two ways to commit fraud which are as follows, the fraud within financial report and the fraud within non-financial report. The fraud within the financial report is based on misstatement, either overstatement or understatement, which is providing asset or revenue overstatements or providing asset or revenue understatements. On the other hand, the fraud within non-financial report is based on non-financial bias statements. The report is created to manipulate the genuine condition. The misstatement fraud on the financial report can potentially inflict a financial loss for the investors and creditors. The misstatement fraud can be devided into following categories (Herman, 2013): a. Timing difference (improper treatment of sales), is the financial report fraud committed by recording the transaction time incorrectly. It can be either too early or too late from the exact transaction time.
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b. Fictitions revenues, is the financial report fraud by creating fictive revenue.
c. Concealed liabilities and expenses, is the financial report fraud committed by concealing the company’s expenses which makes the report is favourable.
d. Improper disclosure, is the financial report fraud committed by improperly disclosing the report with an attempt to conceal the frauds occurred in the company which makes the report reader unaware towards the genuine condition in the company.
e. Improper asset valuation, is the financial report fraud committed by disregarding the the accounting principles with an attempt to increase the revenue while reducing expenses or liabilities. According to (2014) and Udayani (2017), there are three conditions that trigger the one to commit fraud which is known as “fraud triagle”, namely: a. Pressure Pressure is one of the factors that triggers a person to commit fraud. For example, a pressure due to debt or a pressure to have a higher position in a company. The employees will potentially undertake illegal or unethicak actions to obtain better position and escape from pressure.
b. Opportunity The fraud can be occurred if there is an opportunity in the company, mainly in a company which does not have proper internal control. By having proper internal control, the fraud can be minimalised or even be removed. c. Rationalization (rasional) The ones who commit fraud assume that the fraud they did as a normal matter. They claim that they only take a few of the
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company’s asset or revenue which will not cause a loss to the company. Organisational justice is the employees’ perception in regards to how they are treated fairly by the company compared to what they have performed or they have obtained (Azhariman, 2014). Bakshi and Ekta (2009) explained that organitational fraud consists of distributional fairness, procedural fairness, and interaksional fairness. a. Distributional Fairness The the employee will perceives this fairness if the income or benefit is in line with the income or benefit obtained by the other employees. Haryani and Hidayah (2013) stated that one of the fairness definition of distributing rewards is based on merit or equity norm. The employees which performed excellently or productive are given major rewards. b. Procedural Fairness The quintessence of the procedural fairness is the attention towards the employees which how the procedure can be well executed (Hwei and Santosa, 2012). Haryani and Hidayah (2013) proclaimed that there are two models that explains procedural fairness, namely self-interest model dan group- value model.
1) Self-Interest Model This model is based on egocentric principle that is experienced by the employees towards the situation caused by the will to control or to influence the valid procedures in the company. The intention is to obtain maximum results for personal interests.
2) Group-Value Model This model is based on the uncomfort feeling towards the work environment due to an employee feels that his or her personal interest is under the threat.
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c. Interactional Fairness Interactional fairness is focus on social sensitivity, such as when the superior treats the employees with respect and dignity (Al-Zu’bi, 2010). This fairness perception is focusing on the stage which the employees are correctly informed in regards to the main company’s decision towards the employee incumbency (Cheng et al., 2011). According to Herman (2013), interactional fairness is devided into three aspects as follows:
1) Reward The better the management treat the employees, the fairer the interaction will be.
2) Neutrality Neutrality can be obtained if the decision making principles are based on objectivity and have a high-level of validity with the use of fact instead of opinion.
3) Trust The trust is put to the other people to reach the future expectation. According to PP. 60 Tahun 2008, the Internal Control System is an integral process of actions and activities undertaken continuously by the leadership and all employees to provide reasonable assurance on the achievement of organizational goals through effective activities, reliability of financial reporting, security of state assets, and compliance with legislation. The way that management uses to streamline internal control activities is to review employee performance, perform information processing, perform physical control, and perform task separation. This research was conducted by distributing questionnaires to 93 people as permanent employees of PT Bank Pembangunan Daerah (BPD) Bali in Mangupura. This study used multiple linear regression analysis, and before the analysis, first tested the research instrument and the classical assumption test.
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Testing of research instrument included test of validity and reliability test to know that the questionnaires used in this research were valid and reliable. Validity test in this research used product moment correlation. Instrument is valid if the correlation coefficient (r) ≥0,3 and if (r) <0,3 is invalid. The results of validity test showed all items of questionnaire statement in this research is valid. Measurement of reliability in this study used the formula of coefficient Alpha Cronchbach. The instrument is said to be reliable when ri> 0.6, not reliable if ri <0.6. Reliability test shows that the instrument used in this research is reliable. The classical assumption test in this study includes normality test and heterokedastisity test. Table 1 The Result of Classic Assumption Test Keterangan Indikator Normality Test Asymp. Sig. (2-tailed) 0,200 Heteroskedasticity Test Sig. X 0,071 1 Sig. X 0,792 2
The results of the Kolmogorov Smirnov normality test in Table 1 show that the Sig (2-Tailed) value is 0.200. It shows that the value of Sig (2-Tailed) 0,200> from Level of Significant (0,05), so it can be concluded that the analyzed residual is normally distributed. The result of heteroscedasticity test with Glejser test in Table 1 shows that the residual absolute value or X1 significance value is 0.071 and the significance value of X2 is 0.792. The value of significance of each variable is above the value of α (0.05), so it can be concluded that the model does not have heteroscedasticity problem. From the results of data analysis in Table 1 it can be concluded that this study has met both types of classical assumption test.
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Multiple regression analysis (moderated regression analysis) is an analysis used to determine the effect of organizational justice on fraud moderated by internal control. Using the SPSS program, the results of the research in Table 2 are obtained. Table 2 The Result of Multiple Linear Regression Analysis Coefficientsa Standardi zed Unstandardized Coefficien Coefficients ts Std. Model B Error Beta t Sig. 1 (Constant) 57.145 16.512 3.461 .001 Organizational -4.737 2.009 -2.493 -2.358 .021 Justice Internal -.710 .526 -.841 -1.351 .180 Control Organizational Justice* .143 .064 2.838 2.245 .027 Internal Control a. Dependent Variable: Fraud Based on the table 2, The formula of Multiple Linear Regeression Analysis as follows: Y= 57,145 – 4,737X - 0,710X + 0,143 X X + e 1 2 1 2 The first hypothesis testing was conducted to determine the effect of organizational justice on fraud. The test results in Table 2 show the significance value (Sig.t) coefficient X1 that is organizational justice of 0.021 smaller than α = (0.05), with negative regression coefficient. This means that organizational justice negatively affects fraud, so H1 is accepted. Employees who
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feel they have received justice from their organizations will tend to avoid cheating, because they have more loyalty to the company. Conversely, employees who think that they get injustice in the organization will tend to be fraudulent in order to obtain justice for them. The results of this study in accordance with the results of research of Setiawan, et al (2015) states that organizational justice has a negative and significant effect on fraud. The second hypothesis test was conducted to find out the internal control ability in moderating the effect of organizational justice on fraud. The test results in Table 2 show the significance value (Sig.t) coefficient of 0.027 is smaller than α = (0.05), meaning that internal control is able to moderate the effect of organizational justice on fraud, so that H2 is accepted. An organization with good internal control will be able to detect fraud within the organization. Cheating can be done by employees within the organization who feel that they are being treated unfairly within the organization. Such perceived injustice will encourage employees to commit fraud. But with good internal control in an organization, the cheating will be able to be detected and can be avoided. The role of organizational justice in reducing fraud will increase as companies have good internal control. Well-managed internal control within an organization will create a fair atmosphere for every layer of employees, so employees feel satisfied and comfortable working, and will not be motivated to commit accounting fraud. Puspitadewi and Irwandi (2012) stated that employee motivation to commit fraud, mostly occurs when there are two impulses, namely the low perceptions of organizational justice perceived, and the opportunity to commit fraud. In addition, in situations where organizational justice perceptions are low will lead to high employee fraud, and if the quality of the company's internal controls is also bad in the situation, employee chances of fraud increase
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CLOSING Conclusion Based on the results of data analysis has been done, it can be submitted conclusion of research results as follows: a. Organizational justice negatively affects fraud with a significance value of 0.021. This means that the higher the higher the fairness that employees gain in their organization then cheating will be avoided. b. Internal control moderates the effect of organizational justice on fraud with a significance value of 0.027. Suggestion Suggestions that can be submitted for the next research is the next research can use other variables, such as leadership style, employee integrity, individual morality, and others. This research is also expected to give implication for organization to give fair behavior for every employee so that employees intention to do fraud can be avoided. The organization is also expected to have good internal controls in order to avoid the occurrence of fraud that can be done by employees. Reference
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16. Putri, Ananda Aprishella P.A. 2014. Pengaruh Keefektifan Pengendalian Internal dan Kepuasan Kerja terhadap Kecenderungan Kecurangan Akuntansi pada Dinas Pendapatan Pengeloelaan Keuangan Aset Daerah Istimewa Yogyakarta. Jurnal Nominal. Vol: 3. No: 1. Hal: 61-74.
17. Setiawan, Made Dwi. Adiputra. dan Yuniarta, Gede Adi.2015. Pengaruh Sistem Pengendalian Internal, Asimetri Informasi, dan Keadilan Organisasi terhadap Kecurangan (Fraud). E- journal S1 Akuntansi Universitas Pendidikan Ganesha. Vol: 3. No: 1. Hal: 1-8.
18. Sofia, Irma Paramita. 2014. Persepsi Auditor Internal dan Eksternal Mengenai Efektivitas Metode Pendeteksian dan Pencegahan Tindakan Kecurangan Keuangan. Economics & Business Research Festival. Vol: 3. Hal: 1260-1276.
19. Udayani, A.A. K. Finty dan Sari, Maria M. Ratna. 2017. Pengaruh Pengendalian Internal dan Moralitas Individu pada Kecenderungan Kecurangan Akuntansi. E-jurnal Akuntansi Universitas Udayana. Vol: 18. No: 3. Hal 1774-1799.
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THE EFFECT OF SERVICE QUALITY TOWARD CUSTOMERS’ LOYALTY ON 707 BEACHBERM RESTAURANTS, BATUBELIG, BALI A Study on the Customers of 707 Beachberm Restaurant, Batubelig, Bali
Ni Made Hartini1 Ni PutuAyuSintyaMarantika Sari2 TriatmaMulya School of Economics, Badung - Bali E-mail: [email protected]
Abstract This study aims to know and analyze the effect of service quality (tangibles, reliability, responsiveness, assurance, and empathy) toward customers’ loyalty at 707 Baechnerm Restaurant, Batubelig, Bali.The data collection technique in this study is purposive sampling with certain aims and consideration on the criteria of customers visiting 707 Beachberm Restaurant, Batubelig, Bali.There are 100 customers determined as the respondents of the study. The research results show that through regression equation, service quality affects the customers’ loyalty on the aspect of tangibles which is equal to 0,003;reliability is 0.014; responsiveness is 0.721; assurance is 0.044; and empathy is 0.216.This means that service quality has a positive and significant effect toward the customers’ loyalty at 707 BeachbermRestaurant,
Batubelig, Bali.The value of Fcalculated obtained is 148,850, while Ftableis
3,089. Thus Fcalculatedisgreater than Ftabel meaning that Ho is rejected and Ha is accepted.This means that it is proved that there is a simultaneous positive effect of service quality toward customers’ loyalty. Keywords: Service Quality, Customer Loyalty Introduction
Tourism growth nowadays has a great increase as there are so many foreign and domestic tourists spending their holidays in certain places to exhaust their boredom as well as wishing their existence to be sighted in the social media that is by spending holidays in unique places different from the usual ones.
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Bali is one of the favorite tourism destinations for international and domestic tourists for them to enjoy the beaches and cultures which are still very classical and religious. Bali island is popularly called the island of thousand temples or the gods’ island as there are many temples and arched entrance pillars decorating the island as well as its friendly and simple local people. It is not surprising that many international tourists visiting the island merely to enjoy the enchantment of beautiful sunset and the heat of the sun rays suitable for the guests to suntan on the beach. This interests the local people to open restaurants on the beach sides which have a relaxed nuance for the guests to ease their fatigued mind. The 707 Beachbermrestaurant, Batubelig, Bali is an informal restaurant having beach views and relaxed atmosphere to pamper the guests or clients who are enjoying their holidays in Bali. The 707 Beachberm Restaurant, Batubelig, Bali was established on 7th July 2013. The customers’ loyalty is viewed as strong relation between someone’s relative attitude and repeated business. The service quality is basically the services provided by the company to its customers accompanied by professional efforts to provide satisfying services to the customers. The number of customers in 707 Beachberm Restaurant, Batubelig, Bali in 2017 is as follows.
Table 2.The Number of customers visiting 707 BeachbermBatubelig Restaurant, Batubelig, Bali in 2017.
NO MONTH NUMBER OF CUSTOMERS 1. January 3.100 2. February 2.800 3. March 3.100 4. April 3.000 5. May 3.100 6. June 3.000
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7. July 3.750 8. August 4.000 9. September 3.000 10. October 3.100 11. November 3.000 12. December 3.560 Total Number 36.500 of Customers Source : 707 Beachbermrestaurant management,Batubelig, Bali Based on table 1.2, the total customers visited 707 Beachberm Restaurant Batubelig, Bali, in 2017 was very fluctuated each month. The highest visit happened on July and August as many as 3,750 and 4,000 customers. July and August are called high season months because there are school holiday and work holiday seasons for the domestic and international tourists on those months. In December, the total customer visit was 3.560 persons because in December there are Christmas and New Year celebrations. Based on the background described above, therefore, the research questions of this research are as follows: (1) Is there any tangible effect toward customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali?, (2) Is there any reliability effect toward customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali?, (3) Is there any responsiveness effect toward customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali?, (4) Is there any assurance effect toward customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali?, (5) Is there any empathy effect toward customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali?, (6) Does service quality affect simultaneously toward customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali?. 2. Literature Study a. Definition of Service Quality According to Supranto (2010), Service Quality is a term which is seen by service providers as something that must be done well, while service definition according to Gronroos (2004) is an intangible activity or a
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series of intangible activities which occurs as the result of an interaction between a guest and a staff or other things which is provided by the service provider company with the purpose of solving consumer/guest problem. Service is a very important factor especially for a company which operates on the service sector, in which, the physical of the product is usually supported by various product initials. The core of the product stated above is usually a specific service. Therefore, it is important to understand theoretically about the limitations, definitions, and factors which affect the service itself. The Service Quality Dimensions (SERVQUAL). Some of the SERVQUAL dimensions are (Lupioadi, 2004): 1). The idea of tangibles is a company ability in showing its existence toward external parties. The appearance and ability of physical facilities and infrastructures of the company and the condition of surrounding environments are the tangible forms of the service given by the service provider which cover physical facilities (building, warehouse, and others), equipment which is used (technology), and also the staffs appearance. 2). Reliability is the company ability to deliver the appropriate service as promised accurately and reliably. The performance must be able to meet the expectation of the guest which covers punctuality, equal service to all the guests without making a mistake, sympathy attitude, and with a high accuracy. 3). Responsiveness is the ability to help and give a responsive and accurate service toward the guest by delivering a clear information. 4). Assurance is the knowledge, politeness, and ability of the company staffs to develop the trust of the guests toward the company. It consists of some components such as communication, credibility, security, competency, and politeness. 5). Empathy is giving a sincere attention individually or privately toward the guest by trying to understand the needs of the guest. A company is expected to have an understanding and knowledge about the guest, understanding the needs of the guest specifically, and to have a comfortable operation time for the guest. b. Definition of Customer Loyalty 1). According to Tjiptono (2008), loyalty is a situation in which the customer behaves positively toward a product or producer (service
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provider) which is followed by a consistent repurchasing pattern. Loyalty is an old term which is traditionally has been used to define an enthusiastic faithfulness and devotion toward the country, ideals, and individual. In the recent business context, the loyalty term has been used to define the willingness of the customer to become a constant customer of a company in the long term by purchasing and using the goods and the service continuously, and even far better, exclusively and voluntarily recommends the product of the company to his/her friends and colleges (Lovelock and Wright, 2007). b. Definition of Customer The customer is the person who buys a product that has been created and marketed by a company, where this person not only once purchased the product but also repeatedly. According to Dick (2005), customer loyalty is customer commitment to a brand or company, based on a very positive attitude and reflected in consistent repeatedly purchases. From the description above it can be concluded that customer loyalty is a strong commitment of customers to a brand where the customers give the loyalty to the company because the product / service of the company has provided something value to the customers. The value that customers get from the company’s product / service will affect the attitude or behavior of the customers to a product / service in the future. The company will pay attention to those three attitudes and characteristics of the customers to be able to get loyal customers and defend from the threat of competitors. Furthermore Griffin (2005) says that the benefits of the company with a loyal customer are to: 1) Reduce marketing costs (because entry cost to attract new customers is more expensive) 2) Reduce transaction costs (such as contract negotiation cost, order processing etc). 3) Reduce customer turnover costs (due to fewer customer turnover) 4) Increase cross selling that will enlarge the company's market share.
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5) refer to a more positive word of mouth with the assumption that loyal customers also means they are satisfied. Indicators of customer loyalty by Kotler and Keller (2010) are Repeat Purchase (loyalty to the purchase of the product), Retention (resistance to negative influence of the company), Referalls (referring to the total existence of the company). c. Hypothesis Based on the description of theory and framework, the researcher formulates the hypothesis as follows: H1: The physical evidence (tangible) has a positive effect toward customer loyalty. H2: Reliability (reliability) has a positive affect toward customer loyalty. H3: Responsiveness has a positive affect toward customer loyalty. H4: Assurance has a positive affect toward customer loyalty. H5: Concern (empathy) has a positive effect toward customer loyalty. H6: Service quality has a positive affect simultaneously toward customer loyalty. 3. Research Methods This study is a correlational research that attempts to see whether between two or more variables have a relationship or not, and how big if there is a relationship, and how the direction of the relationship (Faenkel and Walen, 2008). The definable variable consists of 2 (two) kinds, namely: 1) Independent variable is a variable that affects the dependent variable symbolized by (X). The independent variables in this study are service quality consisting of tangibles (X1), reliability (X2), responsiveness (X3), assurance (X4), empathy (X5). 2) Dependent variable is variable influenced by independent variable symbolized by (Y). In this study the dependent variable is loyalty (Y). The data used in this study are quantitative and qualitative data. The data source of this study are primary and secondary data. The data collection procedure of this study is through the distribution
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of questionnaires and documentation of the respondents. The number of samples in this study are 100 respondents. In order to process and analyze data,this study uses SPSS (Statistical Package for Social Science) version 21.0 for Windows with quantitative descriptive analysis, validity and reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), regression test linear multiple, and t test and f test. 4. Results and Discussion Based on the characteristics of respondents by sex where respondents are customers or consumers of Restaurant 707 Beachberm Batubelig, Bali who are visiting the restaurant to enjoy food and drinks. Male respondents are 56 people or 56% and the female are 44 people or 44%. Characteristics of respondents by age, most of the respondents or customers in Restaurant 707 Beachberm Batubelig, Bali aged 17-22 years are 18 people or 18%, 23-28 years respondents are 38 people (38%), 29-34 years respondents are 17 people or 17%, and > 35 years are 27 people or 27%. Based on the characteristics of respondents by occupation in which the type of job can show the diversity of views of respondents in interpreting and understanding each of item statement submitted in the assessment questionnaire. The majority of respondents who were visiting 707 Becahberm, Batubelig Restaurant, Bali work as entrepreneurs, consisting of 46 people or 46%, followed by respondents who work as employees consisted of 39 people or 39% and 15 respondents or 15% work as students . The test results of validity of research instrument shows that 20 items of statement submitted to the respondents through questionnaire are declared valid. This can be seen from the correlation value of each item statement with a positive value and magnitude more or equal to 0.3. The results of reliability test instrument shows that the value of coefficient Cronbach's Alpha of all research variables is more than 0.60. So it can be stated reliable. The normality test of the data shows Asymp value. Sig tangibles variable, reliability, responsiveness, assurance, empathy, and customer loyalty is greater than 0.05 means that the data distribution in this study is normal. The multicollinearity test results reveal that the Tolerance and VIF values of all independent variables have a value of <10. This meansthatmulticollinearity in this research variabledoes not occur. In the heteroscedasticity image, it can be seen that the points do not form
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a clear pattern and spread above and below the numberof 0 on the Y axis. So it can be concluded that there is no heteroscedasticity. The above regression equation can be interpreted as follows: a. The constant of 0.071 means that if there is no change in the value of the independent variables namely Tangibles, Reliability, Responsiveness, Assurance, and Empathy,customerloyalty as the dependent variable will remain constant at 0.071. b. TheX1 coefficient of regression of 0.003 shows that tangibles positively affects customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali c. The X2 regression coefficient of 0.014 shows that reliability has a positive effect on customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali d. TheX3 regression coefficient of 0.721, shows that responsiveness has a positive effect on customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali e. TheX4 regression coefficient of 0,044, shows that the assurance has a positive effect on customer loyalty at 707 Beachberm Restaurant Batubelig, Bali f. TheX5Regression coefficient of 0.216, indicates that empathy has a positive effect on customer loyalty at 707 Beachberm Restaurant, Batubelig, Bali To test the truth of the regression model for each variable can be obtained partially by using t test. The following description will explain the test of each variable partially:
1. Tangibles Variable The results obtained shows that value for tangibles variable show the value of
t calculated of 0.037 smaller than the value of t table of 1.661 (0.037 <1.661), so the decision is to accept the null hypothesis (H0) and reject the alternative hypothesis (Ha), this means that there is no partial effect of tangibles variable (X1) toward customer loyalty (Y). 2. ReliabilityVariable
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The test results shows thatt value for the reliability variable present the value of
t calculated of 0.168 smaller than the value of ttable of 1.661 (0.168 <1.661) then the decision to accept the null hypothesis (H0) and reject the alternative hypothesis (Ha), this means that there is no partial effect of reliability variable (X2) toward customer loyalty (Y). 3. Responsiveness Variable The results obtained show that t value for the responsiveness variable
shows the value of t calculated of 7.958 is greater than the value of t table of 1.661 (7.958> 1.661) then the decision is to reject the null hypothesis (H0) and accept the alternative hypothesis (Ha), this means that there is a partial effectof reliability variables (X3) toward customer loyalty (Y). 4. AssuranceVariable The test results show that t value for the assurance variable shows the value of
t calculated of 1.267 smaller than the t table value of 1.661 (1,267 <1.661) then the decision is to accept the zero hypothesis (H0) and reject the alternative hypothesis (Ha), this means that there is no partial effectof reliability variables (X4) toward customer loyalty (Y). 5. Empathy Variable Based on the test results, t value obtained for the responsiveness
variable shows the value of t calculated of 2.288 greater than the value of t
table of 1.661 (2.288> 1.661) then the decision rejects the null hypothesis (H0) and accept the alternative hypothesis (Ha), this means there is a partial effect of reliability variables (X5) toward customer loyalty (Y). F-test is used to test the positive effect between service quality to customer loyalty simultaneously and significantly at 707 Beachberm Restaurant Batubelig, Bali. The steps are: 1. Hypothesis Formulation Ho: ß = 0 It means that there is no simultaneous and significant positive effect of service quality toward service loyalty at 707 Beachberm Restaurant, Batubelig, Bali
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Ha: ß ≠ 0 There is a positive effect simultaneously and significantly service quality toward customer loyalty at 707 Beachberm Restaurant Batubelig, Bali.
By using SPSS version 21 the result shows the value of Fcalculated is 148,850. 5. Conclusion and Suggestion a. Conclusion The discussion on this research can be summarized as follows: 1). Variable of tangibles (X1) has a regression coefficient of
0,003 (marked positive) on customer loyalty (Y) and tcalculated of 0,037 with significance level of 0,970 (> 0,05). This means that the building, interior, facilities, employee appearance, cleanliness, and convenience in variable of tangibles (X1) has no positive effect toward customer loyalty (Y). Thus, hypothesis 1 which states that tangibles variable (X1) has no positive effect toward customer loyalty (Y) is rejected. 2).Reliability variable (X2) has a regression coefficient of 0,015
(marked positive) to customer loyalty (Y) and tcalculated of 0,168 with signification level of 0,867 (> 0,05). This means that service in reliability (X2) does not positively affect customer loyalty (Y). Thus, hypothesis 2 which states that reliability (X2) has no positive effect toward customer loyalty (Y) is rejected. 3). Responsiveness variable (X3) has a regression coefficient of
0,734 (marked positive) on customer loyalty (Y) and tcalculated of 7,958 with signification level of 0,000 (<0,05). This means that the responsiveness and speed of employees in responsiveness (X3) have a positive effect toward customer loyalty (Y). Thus, hypothesis 3 which states that responsiveness (X3) has a positive effect toward customer loyalty (Y) is accepted. 4). The result of analysis shows that assurance variable (X4) has a regression coefficient of 0,044 (marked positive) to
customer loyalty (Y) and tcalculated of 1,267 with significance level of 0,208 (> 0,05). This means that hospitality, need
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fulfillment and security assurance (X4) has no positive effect toward customer loyalty (Y). Thus, hypothesis 4 which states that assurance (X4) has no positive effect toward customer loyalty (Y) is rejected. 5). The analysis result obtained is that empathy variable (X5) has a regression coefficient of 0, 214 (marked positive) to
customer loyalty (Y) and tcalculated of 2,288 with significance level of 0,024 (<0,05). This means that service, desire and good communication in empathy (X5) have a positive effect toward customer loyalty (Y). Thus, hypothesis 5 which states that empathy (X5) has positive effect toward customer loyalty
(Y) is accepted.
6). Based on the value of Fcalculatedof 148,850, while Ftable of 3,089
thus Fcalculatedis larger than Ftable means Ho is rejected, then Ha is accepted. This means that it is true there is a simultaneous positive effect of the quality of service toward customer loyalty. b. Suggestion Based on the result of the analysis that has been done in this study, the suggestions are put forward as follows. 1). From the analysis result obtained, the most dominant variables affecting customer loyalty are responsiveness and empathy variables. So 707 Beachberm Restaurant Batubelig, Bali needs to innovate or improve and maintain good communication with guests such as greeting the guests, providing a service that appreciates the arriving guests with a warm smile and good knowledge in serving the customers need during their visit at 707 Beachberm Restaurant Batubelig, Bali. It will make the customers feel more satisfied and want to visit 707 Beachberm Restaurant Batubelig, Bali for the umpteenth time. 2). In the analysis, tangibles, reliability, and assurance variables partially do not affect the customer loyalty at 707 Beachberm Restaurant Batubelig, Bali, but the above variables are more concerned with the quality of services, so customer loyalty increases and it is suggested that the restaurant keep providing the excellent service, maintain cleanliness, complete
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the incomplete facilities, keep the good appearance of the employees in order to look neat and clean. Because it will make the customers more satisfied to visit 707 Beachberm Restaurant Batubelig, Bali.
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TOURISM IMPACT AND COMMUNITY QUALITY OF LIFE (CASE PERERENAN VILLAGE, BALI)
Putu Sucita Yanthy1, Ni Nyoman Sri Aryanti2, Made Sofia Wijaya3 Diploma IV program,Travel and Tourism Industry program Faculty of Tourism, Udayana University,Bali, Indonesia Email : [email protected]
Abstracts This article is a study of impact and quality of life community of Pererenan Village that influenced by the development of villa in this area. The study involved 155 respondents that affiliated and not affiliated with tourism. The qualitative method is applied in this study by using Nvivo 12 word frequency query to analysed the words perceived of community in impact and quality of life. The result of word frequency query on impact of tourism in this area is tourism increasing the economic life situation, opportunity to get the better job and culture preservation. The result of word query frequency on quality of life is the job opportunities, economic life and harmonious relationship with the family. Key words: villa, impact, quality of life Introduction Pererenan Village has a beautiful beach and a perfect recreation destinantion for domestic and foreign tourists. Pererenan Beach has a natural beach, which can be accessed through Canggu and Tanah lot. Pererenan Beach is a paradise for surfer. The Beach waves suitable for surfing which targeted by tourists to visit this beach. The visitors are local and nearby as well as making Pererenan Beach a favorite tourist spot on weekends. The natural nuance of calm and peaceful beaches of Pererenan is indeed quite special for tourists who need a peaceful nuance of nature and more privacy. This beach is indeed minimal
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shelter in the absence of shade trees on the beach or rented beach umbrellas such as in Kuta and Legian, making visitors during the day more enjoyed by those who surf or foreign tourists who want to sunbathe, so for domestic tourists or local residents who are worried about being burnt, the best time is to visit during the afternoon, while enjoying the beauty of the sunset. Quoting from the Bali Surf Waves website, Pererenan beach is said to have a 700-meter coastline and is visited by tourists during the holiday season Pererenan beach is a beautiful beach with the black sand stretch 700 meters along the coastal with the stunning scenery to the Indian Ocean. It is a famous beach where is many visited by the tourists on holiday season meanwhile many surfers visit this beach in dry season for surfing adventures. Pererenan beach is a famous beach with a great and powerful waves that makes it as the favorite surf spot in Bali Island. There are two surf spots available at this surf point with powerful, fast and barrel waves that make this Beach as one of the best surf Spots in Bali island. It is blessed by the breathtaking view and spectacular sunset at the late afternoon that creates the romantic nuance cover the entire coastal area and makes all visitors to enjoy for stay longer. This place is also a perfect place for the recreation with huge black sand where the visitors can do relax and enjoy the fresh air of the sea breeze (Bali Surf Wave, 2013) Another attraction that is more special than this beach is the sunset or sunset treats, the moments and twilight days were chosen by many visitors to enjoy the beauty of Pererenan beach, the combination of sunset plus a new icon that is the attraction of the beach is the Mina Elephant Statue. A 12-meter-tall statue above a rocky chunk, a beautiful statue named Gajah Mina is ridden by a statue of Dewa Baruna which is a symbol of the ruler of the sea, so that by building the statue, besides adding its
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beauty can become an icon of tourism for the Pererenan beach and easier to remember (Picture 1.)
Picture 1. Mina Statue an Icon of Pererenan Beach Source: Research Documentation On the coast area there are stalls that offer fresh drinks such as young coconut water and various types of soft drinks that are very easy to get in this area. A Combe car is also modified as a stall, besides selling food and drinks this car is also equipped with information about surfing activities. Tourists who visit this beach give positive comments about the beaches of Pererenan, Pantai Pererenan is indeed very close to Canggu, sometimes even considered the same, but the atmosphere of Pererenan Beach which is not as crowded as Canggu Beach gives a different impression for tourists so they can feel comfortable and can enjoy the beach atmosphere they want. Other activities besides visiting the beach are tourists can try riding activities which since 2005 have been in the village of Pererenan, although this business does not belong to the village but this activity also has its own charm. As shown below, tourists are riding across the village road, tourists are accompanied so that the horse stays calm while going around the village.
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The growth of villas in Pererenan Village is also influenced the growth of businesses by investors and the community, including rented house businesses totaling 35 units, 7 SPA, 2 Cafes, 2 massage house, and 2 hotels and 26 restaurants. There are restaurants that serve local food as well as creations from the restaurant owner, some names will appear if searches are made on tripadvisor pages, namely Beer E Piza, Othree Beach Bar, Padi Padi and Premier Surf Resto and Bar. A variety of dishes are served, one of them is Premier Surf Resto restaurant which serves a lot of healthy food menus. The Jawa Pos 2017 coverage known to the owner of the restaurant is Rai Suandana, a combination of accommodation that carries this surfing theme into a potential market for the coastal area of Pererenan. Other supporting facilities such as surfing tours, surfing classes and surf camps. The building also features surfing ornaments so that it has a distinctive impression for tourists who stay. For food is very interesting and colorful, low in calories and of course healthy and energetic. Fruit combination (avocado, young coconut, banana, etc.) and grains (granolla, chia seed) (Picture.2)
Picture 2. The menus at Premier Surf Restaurant Source : Research Documentation 2018 Theoritical Review Tourism development in this region is inseparable from the influence of the development of other regions that have beaches
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as tourist attractions. A positive tourism contribution is always a hope for the people of tourism destinations but tourism does not only contribute positively but negatively, which is varied by the community. The contribution of tourism that can clearly be felt by the community is the impact. The impact of tourism is the most perceived destination is the development of the economy. The economic development in question is an increase in the standard of living of local people so that they are able to invest well. Increasing the standard of living of a destination community means that the overall improvement of the quality of life of the community is marked by the provision of educational facilities and health services. The positive contribution of tourism is felt by the community in particular so that not a few Balinese people have investments in a number of tourism industries. Besides tourism investors also open opportunities for people to invest, especially in the property sector. One of them is the development of the tourism accommodation sector, namely Villa. The increase in the number of villas in the village of Pererenan has had an impact on people's lives in terms of its development. Wall and Mathieson (2006) state that one of the characteristics of the impact of tourism is its dynamic and volatile nature. Kreag (2001) categorizes the impact of tourism in general into seven types of impacts namely economic, environmental, social and cultural, congestion and noise, services, taxes and public attitudes. In each category there are positive and negative ones, according to Kreag, not all impacts can be found equally at a destination due to different conditions of the destination. The impact of tourism has a huge influence on the quality of life of the people, this is revealed from the results of a study conducted by Kim 2002 which analyzed the relationship between aspects of life and the impact of tourism, the findings are the impact of tourism that the population affects the welfare and quality of life of the population in various aspects of life. this also depends very much on the life cycle of the destination. The
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quality of life of the community is related to the impact of tourism. Manap et al (2011) asserted that the community views tourism as having a positive or negative impact but when the perceived impact of tourism is associated with their life satisfaction. Andrews and Withey, 1976; Campbell et al., 1976; Diener, 1984 in (Lee et al 2005: 2) states that the theory of Bottom up spillover is a model that connects between aspects of individual life and quality of life. This theory states that individual quality of life has an influence on the quality of life as a whole. Techatassanasoontorn, Tanvisuth (2008: 8) Spillover theories in quality of life have two views: Bottom-up (vertical) and spillover (Horizontal). Bottom-up spillover theory shows the relationship between satisfaction in various aspects of life and life satisfaction globally. In particular, the theory builds two understandings: (1) overall life satisfaction is a function of satisfaction in various aspects of life (for example, family, health, work, education), and (2) Satisfaction in certain aspects of life is a function of various events and perceived experience related to this aspect of life. Basically, the Spillover Bottom-up theory is related to events and experiences that affect each aspect of life and spread vertically to determine the highest life satisfaction, namely overall life satisfaction. Horizontal Spillover Theory shows that satisfaction and dissatisfaction in a person's life against one aspect of life will affect other aspects of life. For example, experience in utilizing free time will affect aspects of one's work life where stress levels fall. Maslow's (1970) hierarchy theoretically describes the effects of horizontal spillover. Seven human needs from the highest to the lowest needs include biological needs (for example, food, water, oxygen), security needs (physical and psychological security), social needs (for example, relationships, friendship, family), self-esteem needs (for example, success needs , achievement, recognition, respect) Cognitive needs (for example, need for knowledge, meaning), aesthetics (for example,
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appreciation of beauty, balance, form), and self-actualization (for example, need for creativity, self-expression, integrity) Techatassanasoontorn, Tanvisuth ( 2008: 9). The impact and quality of life of the community became the focus of this study which emphasized the impact factors and quality of life factors felt by Pererenan villagers as an influence of the development of tourism, especially the villa. Methodology The aims of this study is to examine the impact and quality of life of Pererenan community. Because of the nature of the research topic, therefore the qualitative approach is adopted in this study. The data collection is performed using quitionaire that distribute to 155 respondents. The qualitative data analysis is performed using Nvivo 12 as the qualitative analysis software by Qualitative Software Research International. The advantages in using this anaysis is to ease manage the data, query the data and vizualize the data (Bazely and Jacson, 2013). All the written perception of respondents are examining and classifying by word frequency query to capture the perceived factor of tourism impact and community quality of life. Discussion The impact of villa development in Pererenan Village The data is gathered by distribute 155 quitionaire that question about the community perceived on impact and quality of life. Of the 155 respondents 80 percent said they were working in the tourism sector, 64.5 percent of the respondents were men and 35.5 percent were women.The words frequency table is shown in Table 1 of the study is complete using the words frequency function in Nvivo 12 as tools of qualitative data analysis. The search results with the word frequency query feature of the NVIVO 12 QSR software from the results of interviews to the respondents regarding the impact of villa developments in Pererenan village show that the word most frequently mentioned
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by the respondents refers to the impact of 'economy' 6.10 percent, followed by the word 'field' 4, 07 percent and 'culture' 4.73 percent. Tabel.1The most frequenlty used words on impct perceived of community Pererenan (Word frequency query) Percentage No Word Length Count (%) 1 ekonomi 7 36 6,10 2 lapangan 8 24 4,07 3 budaya 6 22 3,73 4 pekerjaan 9 21 3,56 5 lingkungan 10 18 3,05 6 kerja 5 17 2,88 7 villa 5 16 2,71 8 masyarakat 10 15 2,54 9 peluang 7 14 2,37 10 asing 5 12 2,03 Source: Nvivo 12 Word Frequency Query The table reveals that the community perceived in the impact of villa development can be understood as an economic impact and cultural impact because the three words that are often mentioned by the community are economic, field and culture. Shodhnganga (2010) Tourism can change the economic structure of a destination. These changes can have a positive or negative impact. The positive impact is the source of income for the local population, the creation of employment opportunities, increasing foreign exchange, improving technology and living standards, can increase the price of land, prices of goods and services in tourism areas, and increase the number of hotel accommodations. This situation is also justified because,
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according to Pererenan Village Bureau I Made Rai Yasa, the village's economic growth is improving as seen from the increasing number of people who are involved in tourism and have the opportunity to work in the Villa (Interview, 5 July 2018).The following picture 3 shows Word Cloud from the 99 dominant words used in this research data source.
Picture 3. word cloud from 99 dominant words used as research data sources. In order to understood the results of word cloud easily, then the text query process is needed which results are presented in the form of a word tree. In this study, researchers want to understand the use of the word 'economy' (Picture 4) which is the dominant word of research data that has been collected. Based on the information in the word tree in the image. The word economy, is the dominant impact felt by the Pererenan Village community in the form of employment and economic life that is increasing both from the level of individuals, families and villages. According to Stynes (1997) the economic impact of tourism is an important factor in the planning and economic development of countries, regions and communities. Economic impact is also an important factor in marketing and decision
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making, therefore people need to understand tourism's contribution to economic activities in the area.
Picture 4. Word tree analysis “economy”
Picture 5. Word tree analysis “field” The next understanding is the word "field" (Picture 5) , said the field in the picture. very closely related to reduced
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unemployment and business opportunities. The economic impact felt by the villagers of Pererenan is a result of the presence of foreign tourists, the popularity of the area has caused investors to invest in building accommodation facilities such as hotels and villas that cannot be avoided. As for the growth of accommodation facilities, especially villas according to I Ketut Sukarasena, it is a community opportunity to improve the economy because of the wide open employment opportunities. nowadays people create jobs. The type of business to support tourism in this village continues to grow like restaurants, transportation and even now people are venturing to build homestays (Interview July 5, 2018).
Picture 6. Word tree analysis “culture” Next the researchers want to understand the word "culture", for the village community to understand the perceived cultural impact is the increased communication and interaction with tourists, increasing the ability to speak foreign languages and the community can also introduce art and tradition. Brunt and Courtney (1999: 497) stated that "tourism often contributes to
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social and cultural change rather than being the cause of such change." This quote emphasizes that tourism is considered as a contributor to changes in social and cultural life, not as a cause of change. This opinion of course applies now, the development of villas opens opportunities for community to interact with tourists who live or visit the Pererenan Village, this causes people to have the desire to master foreign languages. The quality of life of the people of Pererenan Village Based on the word query search for the quality of life of rural communities, the word most frequently mentioned by the community refers to the quality of life is 'work' 4.44 percent, followed by the word 'economy' 4.20 percent and 'family' 3.95 percent. According to (Wallace, Abbot 2007: 109) Objective indicators include income, household conditions, employment and others, while subjective indicators tend to satisfy individuals with various aspects of their lives. So, the results of the word query show that the benchmark of the quality of life of community is objective. Objectively by Lane 1996 in (Noll 2002: 10) emphasizes more on the living conditions of a person in his environment. Tabel.2 The most frequenlty used words on quality of life perceived of community Pererenan (Word frequency query) Percentage No Word Length Count (%) 1 pekerjaan 9 18 4,44 2 ekonomi 7 17 4,20 3 keluarga 8 16 3,95 4 rukun 5 12 2,96 5 desa 4 10 2,47 6 perekonomian 12 10 2,47 7 masyarakat 10 8 1,98
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8 semakin 7 7 1,73 9 villa 5 6 1,48 10 kebahagiaan 11 5 1,23
Next word cloud from 134 words that shows the quality of life of the community can be seen in Picture 7 below
Picture 7. word cloud from 134 dominant words used as research data sources. To understand the three words that show the quality of life of the community, the same process is carried out with an understanding of the impact, namely word tree of the three words, namely work, economy and family.The understanding of the word "work" here is that people get jobs caused by the increasing number of villas in the village of Pererenan, by working the community can meet material needs, the family economy is considered as life standard, cansend their children to school, and the creation of harmony in the family (Picture 8).
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Picture 8. Word tree analysis “work” Furthermore, the understanding of the word "economy" (Picture.9) in the quality of life of the community is the achievement of prosperity as indicated by improved health, the ability to send children to school and the added value is that people can also use their free time on vacation with family.
Picture 9. Word Tree analysis “economy”
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Picture 10. Word Tree “Family” The next understanding with the word "family" the community is concerned about the family and attaches importance to family happiness. This can be seen in the picture 8. the result of this word tree shows the quality of life that leads to subjective. Subjectively according to Schalock 1996 in Li and Yang (2012: 373) are happiness, subjective well-being and satisfaction. The subjective focus of QOL is one's personal experience and perception of the quality of life. Indicators of subjective quality of life are overall life satisfaction, satisfaction with work, security, social welfare, family welfare, material satisfaction and social status. The results of Nvivo's analysis of 12 word frequency queries showed that the tendency of the impact felt by rural communities to be caused by the existence of the villa was the economic impact and cultural impact. Economic impact is indicated by the opportunity for the community to get a job to have the opportunity to develop a business to support tourism in Pererenan Village. The impact of culture felt by the community is an increase in interaction and communication by the community with tourists. 50.1 percent of the respondents stated that most of
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their interaction occurred at Villa, the beach 8.4 percent, restaurants 7.1 percent and elsewhere 11.6 percent. For villagers, objective welfare measures are economic factors while subjective welfare benchmarks are family happiness. Objectively the village community of Pererenan has been able to meet the basic needs of its life up to the level of social needs. If it is associated with Maslow's human need theory in Marker and Susan (2003) when humans are in meeting the needs of the social level, humans at this level try to create relationships with their communities which are indicated by a sense of belonging and encouragement to be needed by others. Subjectively, the villagers of Pererenan showed satisfaction in the quality of life by measuring it as family happiness. The family happiness is satisfaction of the meets family needs such as working to improve family welfare, satisfaction because they can send their children to school, and satisfaction because it can create a harmonious and happy family. This clearly shows that the better of economic life of the community can causethe better life in family that is shown by family happiness. Conclution Economic impact is the dominant impact affecting the quality of life of the village community of Pererenan. Horizontal spilover theory states that individuals who are satisfied with one aspect of their lives can improve satisfaction in other aspects of life. Achieving community economic welfare is characterized by the ability to fulfill basic needs affecting family life because it can create happiness and family harmony. References Interview I Made Rai Yasa I Ketut Sukarasena
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1. Bali Surf Wave. 2013. “Pererenan Beach”, sumber: http://www.balisurfwaves.com/pererenanbeach/ diakses 23 Juli 2018
2. Bazely, Pat and Jackson, Kristi, 2013. “Perspective: Qualitative Computing and Nvivo”. Qualitative Data Analysis with Nvivo
3. Brunt, Paul, and Paul Courtney. 1999. Host perceptions of socio-cultural impacts. Annals of Tourism Research
4. Jawa Pos. 2017. “Premier surf resto and bar tempatnya para penggemar surfing”, sumber: https://baliexpress.jawapos.com/read/2017/09/20/14670/pr emier-surf-resto-and-bar-tempatnya-para-penggemar- surfing diakses 4 Juni 2018
5. Lee, dkk, 2005. Contributing to Quality of Life: A New Outcome Variable for Information Technology in Ubiquitous Computing Environments
6. Li, Yang dan Xiang li, 2012. Ethnic Tourism and resident Qality of Life dalam Handbook of tourism and quality of life, Spinger
7. Marker, Susan. What Human Needs Are. In Beyond Intractability, August 2003. Available
8. Noll, Herbert Heinz. 2002. Social indicator and quality of life research:background, achievement and current trends, Nicolai Ed: Genov
9. on http://www.beyondintractability.org/m/human_needs.jsp
10. Shodhnganga. 2010. ECONOMIC, SOCIO-CULTURAL AND PHYSICAL IMPACTS OF TOURISM (A Case Study of Elephanta Caves, Matheran Hill Station, Janjira Fort and Pali s Shri Ballaleshwar Ganesha) http://shodhganga.inflibnet.ac.in/bitstream%20/10603/670 3/10/10_chapter%205.pdf
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11. Stynes, Daniel J. Economic Impacts of tourism, Enconves Vol 1, Sumber : https://msu.edu/course/prr/840/econimpact/pdf/ecimpvol1. pdf diakses 2 Juli 2018
12. Techatassanasoontorn, A., Tanvisuth, A. (2008). "The Bottom-up and Horizontal Spillovers of Quality of Life from ICT Use: The Case of Community Technology Centers," Proceedings of JAIS Theory Development Workshop. Sprouts: Working Papers on Information Systems, 8(18). http://sprouts.aisnet.org/8-18
13. Wallace, Calire, pamela Abbot, 2007. From Quality of life to socila quality: relevance for work and care in europe, Calitatea Vieth,XVIII, 1-2,p 109-123
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THE ANALYSIS OF THE SOUNDNESS LEVEL OF PRAJA MUKTI CIVIL SERVANT COOPERATIVE IN BULELENG REGENCY
I Putu Santika Made Fandy Permana Putra Ni Luh Sili Antari e-mail: [email protected] Triatma Mulya Institute of Economy Bali, Indonesia
Abstract This study aims to know the soundness level of Praja Mukti Civil Servant Cooperative (KPN Praja Mukti) in 2014-2016 based on the Regulation of Deputy for Supervision of the Ministry of Cooperatives and Micro and Medium Enterprises No.06 / Per / Dep.6 / IV / 2016 concerning aspects of capital, productive asset quality, management, liquidity, efficiency, independence and growth as well as cooperative identity . This research is a descriptive research. The subject of this research is KPN Praja Mukti. Data analysis techniques in this study applies descriptive analysis method. The results shows that the soundness level of KPN Praja Mukti in 2014-2016 is in the fairly sound category with average score 76,06 with the following details: (1) the capital aspect mean score is 13,00 and it is in fairly sound category; (2) the aspect of productive asset quality is in a mean score of 15,25 and in fairly sound category; (3) management aspect in a mean score of 13.65 and is insound category; (4) the efficiency aspect in a mean score of 7.33 and is infairly sound category; (5) the liquidity aspect in a mean score of 10.83 and is in fairly sound category; (6) the aspect of independence and growth in a mean score of 8.00 and is in sound category; (7) the aspect of cooperative identity obtains a mean score of 8,00 and is in sound category. (8) the soundness level of KPN Praja Mukti for those 3 years (2014-2016) obtains total scores in a sequence of 79.35; 74.50; and 74.35; and it is in a fairly sound category. Keywords: soundness level, civil servant cooperative
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Introduction Cooperative as an economic institution is a collection of people to realize the economic interests of its members, to realize welfare and prosperity together based on the principle of cooperative which is based on the principle of kinship that aims to promote the welfare of its members in particular and society in general, as well as to build the national economic order to realize a developed, fair and prosperous society based on Pancasila (Five Principles) and the 1945 Constitution. Similar to KPN Praja Mukti which is as a business organization of the civil servants engaged in the business unit of savings and loans, shops and photocopy printing. This cooperative is located at the office of Buleleng Regent. The presence of the cooperative is intended to increase the income of its members, especially civil servants, and improve the quality of its members’ lives. In addition, It is also able to provide solutions for civil servants who need funds. KPN Praja Mukti in Buleleng Regency was established in 1974, the number of cooperative members in 2016 was 674 people. The main capital of KPN Praja Mukti in running the savings and loans business activities is from the government grants of Singaraja. KPN Praja Mukti faced with intense competition is very concerned about the soundness of its performance to gain the trust of the community. Cooperative soundness assessment is very important to do to determine the condition of cooperatives in terms of the financial soundness and management. By recognizing the soundness condition of the cooperative, it will be a matter of consideration to formulate policies for the development of KPN Praja Mukti, so that would realize the management of KPN sound, effective, efficient, and professional and create the excellent service to its members. Assessment of cooperative soundness in accordance with the Regulation of Deputy for Supervision of Ministry of Cooperatives and Micro and Medium Enterprises No.06 / Per / Dep.6 / IV / 2016 is seen from seven (7) aspects, namely capitalization aspect, productive asset quality aspect, management aspect, efficiency aspect, liquidity aspects, aspect of independence and growth and aspect of cooperative identity.
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Literature Review Cooperative According to Revrisond Baswir (2000: 2) in his book entitled "Indonesian Cooperative", he states that in general cooperatives are understood as associations of people who unite themselves voluntarily to strive for the improvement of their economic welfare, through the establishment of a democratically managed enterprise. Based on the Indonesian Regulation Article 2 No. 25 Year 1992 about cooperative matter, the cooperative is based on Pancasila and 1945 Constitution of Indonesia Republic and based on kinship principle. Based on the Indonesia Regulation article 3 No. 25 Year 1992, the goals of cooperative are promoting the members welfare in particular and society in general and participating in the development of national economy system to realize a society that is developed, just, and prosperous based on Pancasila and 1945 Constitution of Indonesia Republic. The functions and roles of cooperative are:
1. Establishing and developing the potentials and ability of the members’ economy in particular and society in general to increase their economic and social welfare. 2. Participating actively in increasing the life quality of the human and society. 3. Strengthening the society economy as the basic strength and sustainability of national economy with cooperative as the pillar. 4. Attempting to realize and develop the national economy which is a joint effort based on the principles of kinship and economic democracy. Based on Indonesia Regulation Article 5 No. 25 Year 1992 about cooperative matter, the cooperative conducts its principles as follows.
1. The cooperative membership is voluntary and opened. 2. The management is conducted democratically. 3. The share of dividend is done justly according to the amount of the business participation of each member. 4. The share of profit is limited to the capital. 5. Independence.
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The Soundness Level of Cooperative. The soundness of cooperative is very important matter to find out the condition of the cooperative itself. The soundness level of cooperative is assessed based on The Regulation of Deputy of Supervision of Ministry of Cooperative and Micro and Medium Enterprises No. 06/Per/Dep.6/IV/2016 which assesses it from seven aspects: capital aspect, quality of productive activa aspect, management aspect, efficiency aspect, liquidity aspect, independence and growth aspect, and cooperative identity aspect. There are four categories of cooperative soundness assessment, they are:
a. Sound, in which the obtained total assessment score is 80.00 ≤ x < 100. b. Fairly sound, in which the obtained total assessment score is 66.00 ≤ x < 80.00. c. In supervision, in which the obtained total assessment score is 51.00 ≤ x < 66.00. d. In special supervision, in which the obtained total assessment score is 0 ≤ x < 51.00. Research Method The research was conducted at KPN Praja Mukti in which the researchers analyzed the financial report from 2014 to 2017. The data source of the research were primary and secondary data sources. The analysis technique on the data of assessment of cooperative soundness level is based on The Regulation of Ministry of Cooperative and Micro and Medium Enterprises No. 06/Per/Dep.6/IV/2016 which assesses it from capital aspect, quality of productive activa aspect, management aspect, efficiency aspect, liquidity aspect, independence and growth aspect, and cooperative identity aspect.
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Discussion Table I The Summary of the Assessment of the Soundness Level of Praja Mukti Civil Servant Cooperative2014-2016
Source: Processed Secondary Data 1) Assessment of CapitalizationAspect of KPN Praja Mukti Year 2014 – 2016. Based on the analysis that has been done, it shows thatthe mean score of the capitalization aspect of KPN Praja Muktifrom 2014 - 2016 is 13,00. The assessment on the capitalization aspect consists 3 (three) ratios, namely the ratio of own capital to total assets, the
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ratio of own capital to risky loans, and own capital adequacy ratio. The result on the ratio of own capital to total assets shows that the mean ratio from 2014 to 2016 is 55.13 with an average score of 6.00 and it is the highest score. Thus, KPN Praja Mukti reaches the maximum performance to balance its own capital in order to the maximum quality value. Viewed from the ratio of own capital to risky loans it shows that the result of the mean ratio is 61.52 with an average score of 4.00 and it is a fairly sound score. It means that the capital of KPN Praja Mukti hasfairly good quality to guarantee the risky loansfrom 2014 to 2016. Thus, it is expected that KPN Praja Mukti can maintain this condition and minimize the amount of risky loanscredited for next year. Capital adequacy ratio shows the result of the average ratio is 46.90% with the average score of 46.90 and it is the maximum score. It means that the weighted capital of KPN Praja Mukti has excellent quality in supporting the existence of Risk Weighted Assets (ATMR) from 2014 to 2016. 2) Assessment of Quality Aspects of KPN Praja Mukti Productive Assets Year 2014 - 2016 The analysis shows that the quality aspects of KPN Praja Mukti productive assets year 2014 – 2016obtained the same score of 15.25. Assessment on the aspect of asset quality consists of 4 (four) ratios, namely the ratio of loans volumeof the members to the volume of loans granted, the ratio of non-performing loans to the loans granted, the ratio of risk spares to non-performing loans, and the risk loans ratio to the risk of the loans. The ratio of loansvolumeof the members of the volume of loans grantedearns the average ratio by 100% with a score of 10.00 and it is the maximum score. It means that KPN Praja Mukti has high activities in savings and loans to the members from 2014 to 2016. The ratio of risky loans to the loan granted shows the average ratio of 1.46% with the average score of 4.0. In the scoring guide the maximum value that can be reached is 5.00. A maximum score of 5.00 is obtained when the resulting ratio = 0. The lower the ratio result is, the lower the risk of non-performing loans will be. It means that Praja Mukti has a low level of non-performing loan risk from 2014 to
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2016 because each member has to pay directly in salary and directly supervised as well as controlled by each treasurer of each Regional Government Organization (OPD). Risk spares to non-performing loans show the ratio of 240% and 106% in 2014 and in 2016 are able to allocate the risk spares as it is very important to cover the risks in the event of bad debts or non-collectible loans. Judging from the risky loans of a granted loans shows the ratio of 100% during 2014 to 2016 with an average score of 1.25. The lower the ratio is, the lower the risk of non-performing loans that occurs. With the resulting ratio it means that KPN Praja Mukti has a high NPL ratio between 2014 and 2016. 3) Assessment of Management Aspect of KPN Praja Mukti Year 2014 - 2016 Based on the analysis, the result shows that the average score of the general management aspect is 2.25; the average score of the aspects of institutional management is 3.00; the average score of the aspects of capital management is 2.40; the average score of the asset management aspect is 3.00; and the average score on the liquidity management aspect is 3.00. The scores indicate that from the aspect of management KPN Praja Mukti has been running management well enough from 2014 to 2016; viewed from the aspect of general management it has been running the mission vision well;the aspects of institutional management it has been able to apply and run well its functions / tasks as in the SOP; the aspect of capital management is fairly good viewed from the setting spares aside in caseif there is non-performing or non-collectible loans; theasset management aspects are fairly good viewed from the absence of loan problems. It is due to the board of KPN Praja Mukti has worked with every treasurer of the Local Government Organization (OPD) of each agency in oversighting of the loans. Finally from the aspect of liquidity management, it is very good viewed from written policy on liquidity control, effective administration guidelines, policy of accumulating savings and crediting in accordance with financial condition, adequate management information system in monitoring liquidity. 4) Assessment of Aspects of Efficiency on Praja Mukti Civil Servant Cooperative (KPN Praja Mukti) Year 2014 - 2016
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Based on the analysis of efficiency aspect, it shows that KPN Praja Mukti in 2014 obtained a score of 7.00, year 2015 a score of 7,00 and in year 2016 a score of8,00 in which the mean scorefrom 2014 to 2016 is 7.33. Assessment on the efficiency aspect of KPN Praja Mukti consists of 3 (three) ratios, namely the ratio of member operating expenses toward gross participation, the ratio of operating expenses to gross dividend (SHU), and service efficiency ratio. Observed from the ratio of member operating expenses to gross participation it shows the average ratio in 2014 - 2016 is 41.71% with a score of 4.00 and it was the maximum score. This means that KPN Praja Mukti has provided service efficiency to its members from the use of assets owned. High gross participation shows that members' contribution to cooperatives is also high and the dividend (SHU) increases. Viewed from the ratio of operating expenses to gross dividend (SHU) it shows that the ratio of operating expenses to gross dividend (SHU) in 2014 - 2016 obtained an average ratio of 114.56% with the average score is 1.33 and categorized as a low score. The lower the resulting ratio is, the higher the dividend(SHU) gained. This means that KPN Praja Mukti has not been able to carry out savings and loans activities which are efficient especially in the business expenses and the high business expensein terms of operating expenses should be minimized, especially from the procurement of photocopy materials so that the following year the amount of dividend (SHU) can be improved. The service efficiency ratio shows the efficiency ratios of KPN Praja Mukti service during 2014 - 2016 obtaining an average ratio of 1.66% with a mean score of 2.00 and categorized as a maximum score. The lower the resulting ratio is, the higher the score obtained. This means that KPN Praja Muktiis great in service efficiency.
5) Assessment of Aspects of Liquidity of KPN Praja Mukti Year 2014 - 2016 Based on the analysis, it shows that on the aspect of liquidity KPN Praja Mukti in 2014 obtained a score of 15.00, in year 2015 obtained a score of 10.00, the year 2016 it obtained a score of 7.50 and the average was 10.83. The assessment on liquidity aspects,KPN Praja Muktifrom 2014 to 2016 was measured by 2 (two) ratios, namely the cash ratio, and the ratio of loans granted to the received
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funds. Viewed from the cash ratio of KPN Praja Muktifrom 2014 to 2016, the result obtained an average ratio of 16.72% with the average score is 5.83 and categorized as fairly good. This means that the cash ratio is considered at the sound level but needs to be improved in the next year in terms of current liabilities such as attracting customers to do savings at KPN Praja Mukti. Observed from the ratio of loans given to the received funds, it shows an average of 1,192.87% with a mean score of 5.00 and it is the maximum score.The higher the resulting ratio is, the lower the level of loanproblem is. This means that KPN Praja Mukti did not experience the risk of loanproblem in a large percentage.
6) Assessment of Aspects of Independence and Growth of KPN Praja Mukti Year 2014 - 2016 Based on the analysis, it shows that in independence aspect and growth KPN Praja Mukti year 2014 - 2015 obtained a score of 7.75 and in year 2016 it was 8,50 with the average score from 2014 to 2016 equals to 8,00. The assessment on self-reliance and growth,KPN Praja Mukti was measured by 3 (three) ratios, namely profitability ratios, owned capital profitability ratio and independenceas well as operational ratios. The ratio of profitability assets from 2014 to 2016 obtained an average ratio of 4.60% with a mean score of 1.00 which was categorized as the lowest score. Maximum score that can be obtained was 3.00 with a ratio of>10% based on the rules of scoring. The higher the ratio is,the higher the profitability will be. This means that the profitability of KPN Praja Mukti assets is in terrible condition. It should be able to increase dividend (SHU) earnings before taxes by maximizing revenue through members' participation in savings and loan activities. Viewed from the ratio of own capital profitability in the year 2014 - 2016 it obtained the average ratio of 6.63% with the average score is 3.00 and it is the maximum score. This means the profitability of own capital of KPN Praja Muktiis in very good condition. KPN Praja Mukti should be able to maintain it by supervision in the acquisition of participation of principal savings, mandatory savings, and service transactions by its members. Based on the observation to the ratio of independence and operational ratio during 2014 – 2016 it shows an average of 168.6%
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with the average score obtained is 4.00 and itis the maximum score. Operating expenses and cooperative expenses incurred are very efficient compared to the high net participation so that it can achieve the maximum quality. This means that the independence ratio and service operation is considered very good. 7) Assessment of Identity aspect of KPN Praja Mukti in2014-2016 The analysis shows that the score of identity aspect of KPN Praja Mukti in 2014 is 7.50 and in 2015 and 2016 gets the same score of 8.25 with the mean score from 2014 – 2016 is 8.00. The assessment of identity is measured by 2 (two) ratios which are gross participation ratio and member economy participation ratio. The average ratio of gross participationobtainedfrom 2014 – 2016 is 64.53% with the average score of 5.25, which is a fairly good score. This means that the gross participation ratio of KPN Praja Mukti is good. It is expected that KPN Praja Mukti improve this condition in terms of business revenue in the following years. According to the investigation, the averageratioofmember economic promotion from 2014 - 2016 is 11.46% with the means score 2.75 and it is the maximum score. It means that KPN Praja Mukti has given the benefits of participation efficiency and cooperative cost efficiency through principle savings and mandatory savings. 8) The assessment of soundness of KPN Praja Mukti in the year of 2014 – 2016 The assessment result of soundness level of KPN Praja Mukti from 2014 – 2016 can be stated that it is on theconstant level predicatedasa fairly sound cooperative. The mean score of KPN Praja Mukti from 2014 – 2016 is 76.06 so it is categorized as fairly sound. Conclusions and Suggestions Viewed from aspect of capitalization KPN Praja Mukti from 2014 – 2016 had been capable of maximizing to balance the total asset and minimizing the number of risk loans. The aspect of productive active quality, viewed from the member’s loan volume, had been capable of providing balance with the given loans; the risk of problematic loans is able to be minimized by cooperating with the
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treasurers of local government organization (OPD) in paying the installments. In terms of management aspect, KPN Praja Mukti has applied every aspect of management well. Viewed from high gross participation, the aspect of efficiency shows that the members’ contribution to the cooperative is good in which it is able to increase gross dividend; and the ratio of operating expenses on the gross dividend is not maximum which means that KPN Praja Mukti is not yet able to efficiently hold savings and loans especially savings. In the level of liquidity, KPN Praja Mukti has been able to hold savings and loans to fulfil its short term obligation. In terms of the aspect of independence and growth, KPN Praja Mukti has been able to serve the people independently and there was some growth in 2014 – 2016. In terms of identity, KPN Praja Mukti has succeeded to achieve the goal to promote its members’ economy. Finally, the result of the assessment on the soundness level of the entire existence of KPN PrajaMukti from 2014 - 2016 shows that it is on the constant condition that is categorized as fairly sound cooperative. The suggestions of the study is that as the soundness of KPN PrajaMukti for 3 years only on the criteria of fairly sound and and not yet on the sound level caused by the low efficiency especially on the ratio of operating expenses toward gross dividend and the aspect of independence and growth especially on asset rent-ability themselves, it should be improved in order to achieve good quality. Besides, there need to be improvement on the quality aspects of capital, productive active quality, efficiency, liquidity although it is already fairly good but not maximum. The good aspects and those categorized as sound such as management, independence, and growth as well as cooperative independence should be maintained in the next years. References Arifin Sitio dan Halomoan Tamba. 2001. Koperasi Teori dan Praktek. Jakarta: Erlangga Suharsimi Arikunto. 2014. Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta Hendar. 2010. Manajemen Perusahaan Koperasi. Jakarta: Penerbit Erlangga Hendrojogi. 2004. Koperasi; Asas-asas, Teori, dan Praktik. Rev.ed. Jakarta: PT Rajagrafindo Persada
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Omardani. 2010. Analisis Kinerja Keuangan Koperasi Primkopos pada PT. Pos Indonesia Singaraja. Tesis. STIE Triatma Mulya Badung Bali Peraturan Deputi Bidang Pengawasan Kementrian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No.6/Per/Dep.6/IV/2016 tentang pedoman penilaian kesehatan koperasi simpan pinjam dan unit simpan pinjam koperasi. Rohmaning Tyas. 2014. Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Mukti Bina Usaha Kelurahan Mukti Sari Kota Banjar Jawa Barat Tahun 2011 – 2013. Falkutas Ekonomi Negeri Yogyakarta Rantau. 2016. Analisis Kinerja Keuangan Koperasi Simpan Pinjam Swadaya di desa Banyuning Kecamatan Buleleng Kabupaten Buleleng.Falkutas Ekonomi Universitas Tabanan Revrisond Baswir. 2000. Koperasi Indonesia. Yogyakarta: BPFE Sugiyono. 2009. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif dan R&D). Bandung: Alfabeta Supraptha Gede. 2016. Kesehatan Koperasi Berdasarkan Peraturan Menteri Koperasi dan UKM No.14/Per/M.KUKM/XII/2009 (study kasus pada koperasi Simpan Pinjam Kusuma Arta Sari Banjar Dlodpasar Blahkiuh Abiansemal Badung Bali). Thesis. STIE Triatma Mulya Badung Bali Tatik Suryani,dkk. 2008. Manajemen Koperasi. Yogyakarta: Graha Ilmu Undang-undang No. 25 Tahun 1992 tentang Koperasi
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WORKLOAD ANALYSIS OF FRONT OFFICE STAFF AT WATER MARK HOTEL AND SPA JIMBARAN-BALI
NK Dewi Irwanti 1, M. Yusuf 2 , NP Yunik Anggreni3, LP Sri Widiastuty4 1,3,4) STIPAR Triatma Jaya Jl. Kubu Gunung, Dalung, Kuta – Bali, Telp.(0361)412971/425761 2)Teknik Mesin, Politeknik Negeri Bali, Kampus Bukit Jimbaran, Badung, Bali. Telp (0361)701981 Email:1) [email protected] ; 2) [email protected]
Abstract Front office employees at Watermark SPA & Hotel work with standing work posture to serve guests by using a computer to input data and find information related to customer identity the information of room conditions. Subjective complaints arise because work is done for 8 hours a day. To get a solution to this problem a preliminary observational study of 6 front office employees was conducted. The workload is determined by the working pulse measured using a pulse meter. Subjective complaints were predicted from general fatigue and complaints of skeletal muscles as measured by a questionnaire, while body posture when working was assessed by the RULA score. Statistical analysis was carried out in a quantitative descriptive manner. The results of the study conclude that: (a) the workload of front office employees in Watermark Hotels & Spas is included in the medium workload category, (b) there is a significant difference in the score of subjective complaints of front office employees at Watermark Hotel & Spa before and after work. (c) the RULA analysis score obtained the grand score 5 score, it is recommended that an examination and change be immediately carried out on the work of front office employees at Watermark Hotel & Spa, (d) Need ergonomic interventions to reduce employee workload both objectively and subjectively . For this reason, it is recommended that there be improvements to work stations, proper work shift settings, and further research. Keywords: workload, subjective complaints, front office hotel employees
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I. Preface Watermark Hotel & Spa is one hotels in the Jimbaran, Nusa Dua Bali area. This hotel is a 4 star hotel which gives top priority to the comfort of guests during their stay. So that the hotel really provides optimal service from the arrival of guests (check in) to the process of returning (check out). The employee that in charge of handling guests from check in to check out is the Front Office section which operationally deals directly with guests, has the responsibility to provide services to guests. The duties are from before guests arrive or making reservations, when checking in or registering or when checking out, making payments, and also as a center of information about hotel products and facilities as well as supporting information about business activities provided by this hotel. The employees of front office at Watermark Hotel work for 8 hours with a standing work posture to serve guests by using computers to input data and find information related to customer identities to the information of room conditions. Computer activity is carried out with a standing work posture while bending, this is because of computer display on the work table appears to be lower than the elbow height of the employee. If it was done for a long time, this condition can interfere with the work performance of employees which will have an impact on the services provided. Basically standing itself is more tiring than sitting and the energy expended to stand, 10-15% more compared to sitting (Tarwaka 2004). Working posture bent over a long time is an unnatural (not normal) work posture. Work posture is not natural will cause in harmony between humans and work stations, thus causing undesirable things such as tend to occur work errors, less productive, and the emergence of additional expenses to overcome the consequences of the disruption that occurs ( Helander 2006) Problems that often occur for employees in the front office are complaints such as pain in the neck, arms, back, waist, legs, and feeling fatigue quickly. The complaints are known as subjective complaints which are divided into two categories, namely skeletal muscle complaints and general fatigue. For this reason, it is necessary to do solutive steps to help the employees. To make a solutive step, first
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research is conducted to examine how much workload is available for the front office employees. Therefore this research was conducted, as preliminary research in providing a solutive step for front office employees. The role of employees in Front office is very important enhancing the image and impression of hotel service to customers. Providing services quickly, precisely, kindly and comfortably is the commitment of every employee at the Watermark hotel, so that employees are required to be able to provide optimal work performance. From an ergonomic point of view, work performance will be optimal if supported by tasks, organization and an ergonomic work environment. II. Materials and Methods This study was an observational study of 6 employees of the Water Mark Hotel & Spa in Jimbaran Bali. The workload is determined by the working pulse measured using a pulse meter. The temperature and humidity of the environment are measured using an environment meter. Subjective complaints are predicted from general fatigue and complaints of skeletal muscles. Fatigue was measured using questionnaire, they are 30 items of exhaustion fatigue in general with four Likert scales and complaints of skeletal muscles measured by Nordic Body Map questionnaire, while body posture when working was assessed by the RULA score. Statistical analysis was carried out in a quantitative descriptive manner towards workload and subjective complaints of employees. III. Results and Discussion 3.1 Research Subjects The characteristics of front office employees who as the subject of the research, as follows : Table 1. Characteristics of research subjects
Mean Standar Rage Deviation Age 29,33 6,05 14,00 Weight 61,41 2,27 6,50 Height 168,25 1,92 4,50
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Body Mass 21,69 0,45 1,13 Index Work 5,5 0,83 2,00 Experience
Mean of age of the subject was 29.33 ± 6.05 years, with a mean work experience of 5.5 years. This shows that the subject is in productive age and has experience working in their field. The index of body mass is at mean of 21.69. This body mass index is in normal conditions. The condition of this subject is still in an optimal physical state to do work because of his productive age and good physical condition. Age conditions affect a person's physical work ability or muscle strength. A person's maximum physical ability is achieved between the ages of 25-35 years and will continue to decline with age (Kroemer and Grandjean 2009). The results of research conducted by Choobineh showed that a person who has an abnormal body mass index is at risk of developing musculoskeletal complaints in the lower back area is twice higher than people with normal body mass index ( Choobineh et al. 2007). Whereas in other studies stated that there is a relationship between nutritional status and body mass index with muscle complaints, in normal body mass index conditions, muscle complaints are caused more by work factors (Mushthofa et al. 2014). 3.2 Environmental Conditions The work environment where the research subject works includes conditions of temperature, relative humidity, wind speed, and sound intensity. The results of the analysis of the measurement of working environment conditions before and after work as in Table 2 below : Table 2. Work Environment Conditions
No Parameter Mean SB Range 1 Dry Temperature 25,55 0,78 23,15 27,64 (° C) 2 Wet Temperature 20,93 0,55 18,47 22,94
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(° C) 3 Humidity (%) 74,65 1,59 70,17 78,49 4 Sound intensity (° 55,47 1,38 52,88 59,04 C) 5 Light intensity (° 246,80 29,55 228,75 378,82 C)
All components of the work environment as shown in Table 2 indicate that employees work in environmental conditions that are still relatively comfortable and within the limits of normal adaptation. Comfortable room temperature for Indonesians ranges from 22—28° C. The effective temperature for the tropics is 22—27° C ( Soleman and Sitania 2011). According to the Decree of the Minister of Health No. 405 / Menkes / SK / XI / 2002) the lowest NAV (NAB) for room temperature is 18 ° C and the highest NAV( NAB) is 30 ° in air relative humidity between 65% to 95%. Good lighting is very important, so the job can be done properly and in a comfortable situation. In addition, when carrying out activities can see objects clearly and quickly. According to Dul and Weerdmeester, the amount of light intensity for normal activities is 200-800 lux (Dul and Weerdmeester 2008). A normal work environment will make workers work optimally with the level of risk of interference due to a minimal work environment (Sutjana, 2015)
3.3. The Workload The workload of an employee can be measured based on the working pulse ( Adiputra 2002; Kroemer and Grandjean 2009). Based on the working pulse calculation at Table 3, it found that the breaking pulse of Front Office employee at Watermark Hotel & Spa Jimbaran Bali is 66,46 beat per minute, whereas the working pulse is 125,45 beat per minute. There is a significant increasing (p<0,05) between breaking pulse and working pulse. That working pulse is classified medium workload. Grandjean said that the medium working pulse workload is 120—125 beat per minute (Kroemer and Grandjean, 2009).
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Table 3. Workload Analysis Result Variable Mean (dpm) SD t p Breaking Pulse 66,46 4,41 -20,8 0,000 Working Pulse 120,45 6,91
The medium working pulse workload is predict because the working position of Front Office employees are standing to serve the customers and to type in the computer. This working position will be easier fatigue and stress, it causes increasing pulse beat. Decreasing that workload needed improvement referring to Ergonomic Rules. Ergonomic intervention can decrease the employees workload moreover it can increase their workload productivity (Yusuf 2015).
3.4. Musculoskeletal Complaints and Fatigue The subjective employees complaints at Table 4, occurred a significant increased (p< 0,05) improvement between before and after working measurement in Musculoskeletal Complaint and Fatigue. After working the Musculoskeletal complaint is often happened in employees’ shoulders, necks and waists (66%), the illness of left and right hands, and the illness on backs (55%) wherever the fatigue is generally happened in body, back painful (83%) and also felt heavy on head, cramp on legs, cramp on shoulders (50%). These complaints are happened because of the standing working posture with back bent.
Table 4. The Analysis of Musculoskeletal Complaint and Fatigue
Variable Avarage SD T p score Musculosceletal Before working 35,42 3,56 -14,18 0,000
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complaints After working 63,33 5,91 Before working 43,75 3,11 Fatigue -13,72 0,000 After working 64,51 6,04
Standing working posture with bent head for long time is not physiology work posture. It can be happened by the characteristic of job desk, work tools, work section, and unsuitable work posture with inability of employee (Manuaba 2000). The standing working posture with bent head has done for years can occur bones deviation of the employee (Kroemer and Grandjean 2009). To solve this problem it needs work posture improvement or new system work posture based on Ergonomic rules. The subjective complaint of working can be happened by work stress. Marchelia found that there is a relationship meaning between work stress and work fatigue controlled by age (Marchelia 2014). That is why the employees need refreshment by changing the right shift and convenient work environment. Ergonomic intervention can decrease this subjective complaint (Santiana, Yusuf, and Lokantara 2018) moreover can increase their work motivation (Sutapa et al, 2017). 3.5 The RULA Analysis The workload evaluation also analyzed by RULA. This evaluation is based on the employee work posture of the following picture 1.
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Picture 1. The work posture of Front Office Employee at Watermark Hotel & Spa Jimbaran Bali
Table 5. The Score Result of RULA Analysis
Body Group A Postur Body Group B Postur Rating Rating Upper arm : 1 Neck : 4 Lower arm : 1 Trunk : 3 Wrist : 3 Twist : 2 Total : 5 Grand Score : 5 further investigation, change may be needed
Using RULA analysis in picture 1 above and score result of RULA analysis in table 1, the total score of Front Office employee work posture of both group is 5, and the grand score is 5 with action recommendation, they need checking and changing the work posture
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immediately. Therefore, the analysis result of workload Front Office is recommended to review and then change it into the better one based on the Ergonomic rules and RULA analysis. They can decrease the workload in objectively and subjectively (Yusuf and Santiana 2014). Irwanti, et al ( 2016) also found that the working posture improvement with ergonomic approach and rula analysis to fatigue and musculoskeletal complaints of hotel employee. IV. Conclusion and Suggestion 4.1 Conclusion The analysis result of the discussion above can be concluded as:
1. The Front Office employee workload at Watermark Hotel & Spa Nusa Dua Bali is medium workload category.
2. There was a significant difference score of subjective complaint of Front Office employee at Watermark Hotel and Spa (Musculoskeletal Complaint and fatigue) before and after working.
3. The grand score of RULA analysis is 5, it means that it needs recommendation for reviewing and changing the work posture of Front Office employee at Watermark Hotel and Spa immediately based on Ergonomic rules.
4. It needs Ergonomic interventions for decreasing workland of Front Office employee both in objectively and subjectively.
4.2 Suggestion There are 3 suggestions for Front Office employee at Watermark Hotel and Spa Nusa Dua Bali to decrease workload both in objectively and subjectively. They are:
1. To repair the table for putting the computer, so that their work posture is more natural (the head is not bent, the wrist are not bent).
2. To manage the working system such as managing the break by giving Short break with sitting for 5 to 10 minutes every office hours.
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3. It needs further research about working system improvement of Front Office employee at Watermark Hotel and Spa Nusa Dua Bali to give solution of subjective fatigue employee. V. Reference Adiputra, N. 2002. “Denyut Nadi Dan Kegunaannya Dalam Ergonomi.” Jurnal Ergonomi Indonesia 3(1):1–6. Choobineh, Alireza, SayedHamidreza Tabatabaei, Marzieh Tozihian, and Fatemeh Ghadami. 2007. “Musculoskeletal Problems among Workers of an Iranian Communication Company.” Indian Journal of Occupational and Environmental Medicine 11(1):32. Dul, Jan and Bernard Weerdmeester. 2008. Ergonomics For Beginners A Quick Reference Guide, Second Edition. 3rd ed. London: Taylor & Francis. Helander, Martin. 2006. A Guide to Human Factors and Ergonomics. Vol. 51. Irwanti, NK., Yusuf, M & Dyah, AD. Perbaikan Postur Kerja Dengan Pendekatan Ergonomi Dan Analisis Rula Menurunkan Kelelahan Dan Keluhan Otot Skeletal Pada Pramugraha Hotel Puri Saron. Prosiding Seminar Nasional Perhimpunan Ergonomi Indonesia “Sustainable Ergonomics For Better Human Well-Being”. ISBN: 978-602-8817-72-1 Kroemer, Karl H. E. and E. Grandjean. 2009. Fitting The Task To The Human, Fifth Editione A Textbook Of Occupational Ergonomics. London: CRC Press. Manuaba, A. 2000. “Research and Application of Ergonomics in Developing Countries, with Special Reference to Indonesia.” Jurnal Ergonomi Indonesia 1(1):24–30. Marchelia, Venny. 2014. “Stres Kerja Ditinjau Dari Shift Kerja Pada Karyawan.” Jurnal Ilmiah Psikologi Terapan 2(1):130–43. Mushthofa, Ahmad, As Adi, Anita Dewi, Prahastuti Sujoso, and Irma Prasetyowati. 2014. “Hubungan Antara Karakteristik Individu Dan Manual Material Handling Dengan Keluhan Muskuloskeletal Akibat Kerja ( The Relationship Between Individual Characteristics and Manual Material Handling With
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Musculosceletal Complaints Due To Work ).” E-Jurnal Pustaka Kesehatan 2(2):271–76. Santiana, M. A., M. Yusuf, and W. D. Lokantara. 2018. “Mother Chair Reparation to Decrease Subjective Disorders in Exclusive Breast- Feeding Period.” Journal of Physics: Conference Series 953(1). Soleman, Aminah and D. Farida (Fakultas Teknik) Sitania. 2011. “Pedoman Kesehatan Dan Keselamatan Kerja Pada.” Arika 05(2):125–36. Sutapa, I. Nyoman, I. Santiana, M. Yusuf, and W. D. Lokantara. 2017. “Ergonomic Chair Design for Nursing Mothers to Increase Motivation of Exclusive Breastfeeding.” Journal of Advanced Science Letters 23(12):12182–85. Sutjana, I. D. P. 2015. “Aspek Ergonomi Dari Risiko Psikososial Di Tempat Kerja.” Jurnal Ergonomi Indonesia 1(1). Tarwaka. 2004. Ergonomi Untuk Keselamatan, Kesehatan Kerja Dan Produktivitas. 1st ed. Jakarta: UNIBA Press. Yusuf, M. 2015. “Penerapan Ergonomi Total Untuk Meningkatkan Produktivitas Kerja Perajin Permata.” Jurnal Industrial Services 1(1):1–4. Yusuf, M. and Anom Santiana. 2014. “Analisis Beban Kerja Mahasiswa Praktek Di Bengkel Teknologi Mekanik Jurusan Teknik Mesin Politeknik Negeri Bali.” Jurnal Energi Dan Manufaktur 7(2):173– 78.
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TORQUE VECTORING DIFFERENTIAL
Anurag Tirumala B.Tech Final Year Mech. Engg. Student Manipal University Jaipur
1. Introduction Ever since the quest for reaching the highest possible speeds in automobile industry begun, there has always been a question of cornering at maximum speed without the loss of stability and traction of the vehicle.Though many racers use a method of drifting by losing the traction in the rear wheels so as to enable higher cornering speeds there is always the risk of spinning and crashing. In order to attain the stability during the turns the technology of differentials are being used.
1.1 What is a differential? And how it works.
It is observed that car tyres spin at different speeds during the turns.Differential is a device that splits the engine torque to the wheels.The drive gear 2 is mounted on the carrier 5 which supports the planetary bevel gears 4 which engage the driven bevel gears 3 attached to the axles.
Figure 1. Automotive differential
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In automobiles and other wheeled vehicles, the differential allows the outer drive wheel to rotate faster than the inner drive wheel during a turn. This is necessary when the vehicle turns, making the wheel that is traveling around the outside of the turning curve roll farther and faster than the other. The average of the rotational speed of the two driving wheels equals the input rotational speed of the drive shaft. An increase in the speed of one wheel is balanced by a decrease in the speed of the other.
.In a differential the longitudinal input propeller shaft to the pinion, which in turn drives the transverse ring gearof the differential. This also works as reduction gearing. On rear wheel drive vehicles, the differential may connect to half-shafts inside an axle housing, or drive shafts that connect to the rear driving wheels. Front wheel drive vehicles tend to have the engine crankshaft and the gearbox shafts transverse, and with the pinion on the end of the main-shaft of the gearbox and the differential enclosed in the same housing as the gearbox. There are individual drive-shafts to each wheel. A differential consists of one input, the drive shaft, and two outputs which are the two drive wheels, however the rotation of the drive wheels are coupled to each other by their connection to the roadway. Under normal conditions, with small tire slip, the ratio of the speeds of the two driving wheels is defined by the ratio of the radii of the paths around which the two wheels are rolling, which in turn is determined by the track-width of the vehicle (the distance between the driving wheels) and the radius of the turn.
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Figure 2. The drive shaft enters from the front and the driven axles run left and right 1.2 Different types of differential Epicyclic differential
An epicyclic differential can use epicyclic gearing to split and apportion torque asymmetrically between the front and rear axles. An epicyclic differential is at the heart of the Toyota Prius automotive drive train, where it interconnects the engine, motor-generators, and the drive wheels (which have a second differential for splitting torque as usual). It has the advantage of being relatively compact along the length of its axis (that is, the sun gear shaft).
Epicyclic gears are also called planetary gears because the axes of the planet gears revolve around the common axis of the sun and ring gears that they mesh with and roll between. In the image, the yellow shaft carries the sun gear which is almost hidden. The blue gears are called planet gears and the pink gear is the ring gear or annulus Ring gears are also used in starter motors.
Spur-gear differential
A spur-gear differential has two equal-sized spur gears, one for each half-shaft, with a space between them. Instead of the Bevel gear, also known as a mitre gear, assembly (the "spider") at the centre of the differential, there is a rotating carrier on the same axis as the two
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shafts. Torque from a prime mover or transmission, such as the drive shaft of a car, rotates this carrier.
Mounted in this carrier are one or more pairs of identical pinions, generally longer than their diameters, and typically smaller than the spur gears on the individual half-shafts. Each pinion pair rotates freely on pins supported by the carrier. Furthermore, the pinion pairs are displaced axially, such that they mesh only for the part of their length between the two spur gears, and rotate in opposite directions. The remaining length of a given pinion meshes with the nearer spur gear on its axle. Therefore, each pinion couples that spur gear to the other pinion, and in turn, the other spur gear, so that when the drive shaft rotates the carrier, its relationship to the gears for the individual wheel axles is the same as that in a bevel-gear differential.
A spur gear differential is constructed from two identical coaxial epicyclic gear trains assembled with a single carrier such that their planet gears are engaged. This forms a planetary gear train with a fixed carrier train ratio R = -1.
Active differentials
A relatively new technology is the electronically controlled 'active differential'. An electronic control unit (ECU) uses inputs from multiple sensors, including yaw rate, steering input angle, and lateral acceleration—and adjusts the distribution of torque to compensate for undesirable handling behaviours like understeer. Active differentials used to play a large role in the World Rally Championship, but in the 2006 season the FIA has limited the use of active differentials to only those drivers who have not competed in the World Rally Championship in the last five years.
Fully integrated active differentials are used on the Ferrari F430, Mitsubishi Lancer Evolution, and on the rear wheels in the Acura RL. A version manufactured by ZF is also being offered on
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the B8 chassis Audi S4 and Audi A4. The Volkswagen Golf GTI Mk7 in Performance trim also has an electronically controlled front-axle transverse differential lock, also known as VAQ.
The second constraint of the differential is passive—it is actuated by the friction kinematics chain through the ground. The difference in torque on the road-wheels and tires (caused by turns or bumpy ground) drives the second degree of freedom, (overcoming the torque of inner friction) to equalise the driving torque on the tires. The sensitivity of the differential depends on the inner friction through the second degree of freedom. All of the differentials (so called "active" and "passive") use clutches and brakes (with the exception of the Sparc Drive, which uses a servo motor and worm gear) for restricting the second degree of freedom, so all suffer from the same disadvantage—decreased sensitivity to a dynamically changing environment.
The sensitivity of the ECU controlled differential is also limited by the time delay caused by sensors and the response time of the actuators.
1.3.Difference Between Torque Vector & Active Differential
Torque Vectoring is next step in Active Differential, its contribution being that it can get power to any wheel nearly instantly without having to use the brakes or cut power. Most current Active differentials control wheel spin by braking a spinning wheel or cutting the power from the engine. Torque vectoring is achieved by using redesigned differentials that can distribute power to the wheels or wheels that have traction. That means that wheels don’t need to be stopped, and even better, one would not suffer from a sudden loss of power as youre negotiating an unexpected loss in traction. Some systems in use now or being developed work on FWD, RWD, & AWD cars and get power to any wheel or combination of wheels.
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1.4.Different Types of Torque Vectoring Differentials(TVD)
Dynamic torque vectoring differentials:
Over the recent years Toyota has developed two new torque vectoring differentials with the objective of improving the fuel efficiency and provide better handling, manoeuvrability, stability and off road performance.This is known as dynamic torque vectoring and is used in gasoline based engines. Dynamic torque vectoring involves the mechanism of torque vectoring differentials and modifying it to improve the off road handling to steer in the direction intended without the loss of the speed and stability. The innovation of this mechanism lies in the incorporation of the disconnect mechanism, using the world’s first ratchet-type dog clutches to stop drive system rotations so as to transmit the force to rear shaft making it a two wheels drive to improve fuel efficiency and significantly reduce the energy loss.
E-Four differential system:
This is a system used in the hybrid vehicles. The design of this system is intended to increase the total torque provided to the rear wheels (which are electric driven) by 30 percent by adopting a control system to optimally distribute the torque to the rear wheels based on the driving conditions.
2. Design aspect of torque vectoring differentials: Mechanical torque vectoring differentials:
Most of the torque vectoring differential designs involve the usage of two pairs of gear sets in different speed ratios, and utilizes the brakes, clutches and motors to control the direction of transferred wheel torque. There are two types of TVD designs 1. Stationary clutch design(STC-TVD) 2. Superposition clutch design(SPC-TVD)
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The schematic diagrams of SPC-TVD and STC-TVD are illustrated in Figure 1 and their system configurations transferred by the means of function power graph are shown in Figure 2. In Figures 1 and 2, DG denotes the differential gear set; W1 and W2 are left and right wheels respectively,C1 and C2 are clutches,B1 and B2 are brakes; G,G0,G1and G2 are gear pairs; PG1 and PG2 are planetary gears; IN is the input of the engine power.
In Figure 2, the SPC-TVD consists of two gear pairs (G1 and G2),
and two clutches (C1 and C2).When C1 is engaged, the speed ratio of the left and right wheels is decided by the gear ratio of
G1.Similarly, when C2 is engaged, the speed ratio of the two
wheels is decided by the gear ratio of G2.With the different gear ratios of G1 and G2, tire slip ratio of the two tires can be controlled with different. Engagements of the clutches, so that different traction distributions can be achieved and the torque vectoring effect can be realized.
A similar operation principle is also observed from the STC-TVD
design, in which two planetary gear sets PG1 and PG2 are
involved, and two brakes B1 and B2 are used to select the
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direction of the torque vectoring effect. When B1 is engaged, the speed ratio of the left and right wheels is decided by the gear
ratio of PG1. On the other hand, when B2 is engaged, the speed
ratio of the two wheels is decided by the gear ratio of PG2. According to the two current TVD designs discussed above, a TVD can be developed when two gear ratios between the left and right wheels are achievable, and the two ratios can be selected by controlling the engagement of the clutches or brakes.
All wheel torque vectoring system design:
This design involves an electric motor at each wheel, the system is able to control the torque produced by each motor 100 times per second. This is done by feedback control system.
AWTV system works with several systems and sensors to make the car to exactly what the driver wants. It communicates with accelerometers, gyroscopes, steering angle sensors, and wheel speed sensors to determine what is happening with the car, then sends the appropriate power to each motor. This technology is implemented in the RIMAC CONCEPT ONEand only 8 cars with the above technology have been made.
3. Potential problems in the torque vectoring differential
The technology of torque vectoring differential has its own share of defects and possible cons.The mechanical differentials can definitely change the wheel speed ratio to a greater extent but using more number of gears to achieve better handling can cause to increase the weight of the body, this results in decreased fuel efficiency.
The mechanical gears cannot completely transmit the 100% of the engine power to the wheels. When using clutches to control the
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differentials there is always a factor of time to engage and disengage the clutches, lower the time factor, lesser the drop in the speed.
In case of the electric drives the whole systems run on the basis of feedback control systems using a variety of sensors, in this case there is always a possibility of sensor failure, in order to ensure the safety a manual override must be provided along with individual sensor failure indicator so as to ensure the health of the differential system.
4. Combination oftorquevectoring along with the KERS technology
A kinetic energy recovery system (often known simply as KERS, or kers) is an automotive system for recovering a moving vehicle's kinetic energy under braking. The recovered energy is stored in a reservoir (for example a flywheel or high voltage batteries) for later use under acceleration. Examples include complex high end systems such as the Zytek,Flybrid, Torotrak and Xtrac used in racing and simple, easily manufactured and integrated differential based systems. This technology when combined with torque vectoring can result in immense cornering speeds with high stability. This can change the outcome of the racing industry by decreasing the need for drifting and the fatalities of race drivers due to spinning at curves.
5. Enhancements in the TVD and Conclusions The control and capability benefits of all-wheel drive when one is dealing with the elements—come sand or high water. Dropping an engine's torque down to the ground with four tire patches instead of two would give any vehicle more traction. But headed to market in more and more performance cars are new systems that can seamlessly and instantaneously distribute torque to any single wheel at a time. Welcome to torque vectoring all-wheel drive.
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Most modern all-wheel-drive cars and SUVs already offer some type of computer-controlled, part-time engagement to save fuel. When the computer detects that one or more wheels is rotating faster than the vehicle's speed or that the vehicle is yawing off its intended path of travel, the system steps in. First, it engages the other drive axle and applies a proportion of the vehicle's torque to it. If the wheels continue to spin, the computer reduces engine torque or even brakes one of the wheels, if necessary.
In recent times, these systems have taken a fairly radical step forward. Automakers have reinvented front and rear differentials to the point where an engine's torque can be passed around—or vectored—to each corner of the car. In other words, torque can go from front to back like a traditional all-wheel-drive setup and distribute from left to right on a given axle—all very, very quickly. It's like having a computer-controlled, super-speed limited slip differential in each axle. This means not only great foul-weather traction but also eerily competent handling performance on dry roads.
Acura, for instance, has offered its Super Handling All-Wheel-Drive (SH-AWD) system for several years. It monitors vehicle speed, wheel speed, gear position, steering angle, yaw rate, lateral G forces and other inputs, while automatically adding torque to the outside rear wheel in corners to make the car turn quicker. A set of electromagnetic clutches in the rear differential passes the torque from side to side. The system, which normally distributes torque 90 percent up front and 10 percent in the rear, quickly changes to a 50/50 split during acceleration or hard cornering. The system can then send some or all of that 50 percent going to the rear axle directly to the outside tire to make the vehicle bend into a corner more sharply. Mitsubishi, a torque vectoring pioneer, has used a
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similar system called Active Yaw Control in the rear axle of its high- performance Evolution sport sedan since the late '90s.
Audi, BMW and others are taking it a step further: While SH-AWD only works on the rear axle of a normally front-drive vehicle, new systems from automotive suppliers Ricardo in Britain and ZF in Germany can vector torque to all four tires simultaneously.
The Ricardo Cross-Axle Torque-Vectoring system uses wet clutches and planetary gear sets, in both the front and rear differentials, that are controlled by electrical, electromechanical and electrohydraulic control systems. Ricardo says the system's response time, from the push of the accelerator to the delivery of up to 90 percent of available torque, is only about 0.1 seconds. If Ricardo's vectoring is used only in an all-wheel-drive vehicle's centre differential, the engine torque effectively gets passed around front- to-rear and side-to-side—with split-second accuracy—for every driving condition. Look for it in the new Audi A4 and A5.
German transmission and driveline company ZF has also developed a torque-vectoring system, called Vector Drive—and it's ready for volume production in all-wheel and rear-wheel drive vehicles. The system distributes drive torque individually to each of the rear wheels, generating a yaw movement around the vertical axis. This improves both cornering performance and vehicle stability in less- than-ideal road conditions. When driving straight, the torque vectoring rear axle behaves like an ordinary open differential. Drive torque is distributed equally to the wheels. Torque is only distributed individually along both half shafts on an axle during cornering, controlled by an electromechanically actuated multi-disk brake. The ZF system also generates wheel differential torque independently of the drive torque. When cornering through a downhill section off the throttle, the outer wheel receives more
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drive torque than the inner wheel, allowing crisper turn-in. The gears of the planetary gear set don't turn when driving straight, so the system saves fuel too. The torque-vectoring drive also acts like a positive-traction or locking differential on dry or uneven traction start-ups, with torque going to the wheel with higher friction potential.
These new torque vectoring systems will undoubtedly join forces with the pre-existing ABS brakes, traction control, stability control, steering and rollover mitigation systems. The result will be smarter, safer and quicker vehicles, whether it's on a rain-soaked freeway, a snowy driveway or a racetrack.
Bibliography
1. https://www.motorauthority.com/news/1109527-how-the- rimac-concept-ones-torque-vectoring-system-does-it-all. 2. Shibahata, Y.; Shimada, K.; Tomari, T. Improvement of vehicle maneuverability by direct yaw moment control. Veh. Syst. Dyn. 1993, 22, pp. 465–481. 3. Gradu, M. Differential with Torque Vectoring Capabilities. U.S. Patent No. 7,238,140, 3 July 2007. 4. Granzow C, Pete R, Gruhle W, et al. Driving precision by torque vectoring – the new ZF axle drive. In: 8th European all-wheel drive congress, Graz, Austria, 2007 5. Tomo Kato and Kaoru Sawase, Classification and analysis of electricpowered lateral torque-vectoring differentials, Proc. of IMechE, Part D: J. Automobile Engg., 2012, vol. 226(6), pp. 713-724. 6. Yu Fan Chen, I-Ming Chen, Joshua Chang and Tyng Liu, Design and Analysis of a New Torque Vectoring System with a RavigneauxGearset for Vehicle Applications, Energies, 2017,10, 2157, pp. 1-16
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7. CAPABILITIES AND LIMITATIONS OF TORQUE VECTORING SYSTEMS (WHICH CORRECT THE DIRECTION OF MOVEMENT BY WHEEL DRIVING FORCES) IN MOTOR VEHICLES by JAN DZIDA1 University of Bielsko-Biała.
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CHILDREN’ INVOLVEMENT IN TOURISM Ni WayanMekarini I Made SuwitraWirya IGAB Widiantara Triatma Jaya Instituteof Tourism, Bali
Abstract The study entitled children’ involvement in tourism investigate reasons of school-age children put themselves into tourism at their young age. Researchersintent to explore the various threats that can force them away from their ideals. Data collection is done by observation and in-depth interview. Later, data is analyzed based on the theory of social dynamics and ideology that are related to the norms upheld. After analyzing, data are presented systematically to support easy understanding. The study found out that the involvement of school age children in tourism as seen on MandalikaLombok because of low financial condition.Most children work as souvenirs sellers for school fee and family need.They also have another talent, such as giving information for best photo spots and also organizing motion and position for best picture. These children acquire special skills from adults to be able to become photographers and operate various cameras. The existence of the adults behind them is a worrying thing since they may take them as a money-making machine. Children may also involve in sex exploitation behind the bank note they chased. If there is no supervision by the object manager, parents and the community, children are at risk of dropping out of school and becoming workers at their young age. Even if the economic condition of the family is no longer weak but the children tend to be hopeless to catch their ideal. The local management should take responsibility of involving young age employee which is against human right for children protection. Keywords: involvement, low financial condition, school age, exploitation, hope Introduction The local government of West Nusa Tenggara is working hard to develop a strategy for increasing employment and community incomes.
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With the central government, the Lombok government continues to provide space for children and young people of school age to gain higher knowledge through programs funded by the government. The education and skills program is aimed at the younger generation to equip themselves with sufficient knowledge and skills when entering the work place.Local government incentive to invite local residents to build their area rather than looking for work abroad as Indonesian labor (TKI) or female labor (TKW). Because not a few TKI sent home in pain due to persecution, doing crime, without proper wage, and receive other untrusted treatment. The root of the failure problem was allegedly due to lack of education and skills possessed. Like the island of Bali, the island of Lombok is also considered a small island that has a fascinating natural charm. The width of the island of Lombok is around 5,435 km2 so that it can be accessed from end to end in a short time. The island of Lombok consists of 4 regencies and 1 city state, such as West Lombok Regency with the capital of Gerung, Central Lombok Regency with the capital of Praya, East Lombok Regency with the capital of Selong, North Lombok Regency with the capital of Tanjung, while the Mataramcity state with the capital of Mataram. In tourism sector, Lombok is proud to have got high tourist visits to Gili Air, GiliTrawangan, GiliMeno, Senggigi Beach, SegaraAnak and Kuta which are best magnets with charming beaches and interesting activities. The attention of the World begin to focus on the natural attraction of Lombok Tengah when the opening access through the International Lombok Praya Airport in Central Lombok. Interest becomes stronger when the President of the Republic of Indonesia, Mr. Joko Widodo popularizes the Mandalika coast and succeeds in becoming viral. Finally, the great sprinter raised to scent the Indonesian nation who the son of central Lombok. Therefore, the appeal of Lombok is complete for all Indonesian and foreign countries.The stigma that Lombok as a barren area and the supplier of Indonesian migrant workers has been abandoned. Children involvement in the workplace is still not accepted. Children should have the opportunity to adequately train the rough motor conditions with various gestures and games after the learning process. If the time to play is consumed for work, then it is believed will bring adverse impact on its development. Various forms of bad things become possible because children are still not ready yet to familiarize of how to
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see the World. Unfortunately the world of tourism gives access to children to collect money. For example, some children exploitation occurred the world of tourism began to be badly heard. In Bandung West java, the exploitation involved children which were carried out using hotelfacilities. It injured three boys in early 2018. Of course this tragedy would not be the last which is bring a bad impact and must be evaluated in order to restorethe Indonesian image as safe and comfortable tourism destination. In that case, the greatest hope is directed to the participation of the community in the supervision. Based on the background above, the formulation of problem are described as follows. (a) How children involve in tourism area on the coast of Mandalika, Lombok? (b) how far are children involved in tourism area on the coast of Mandalika, Lombok? (c) What is the impact ofchildren involvement in tourism on their education? In line with the formulation of the problem, the study aimed to find out (a) the reasons children involved in working in the world of tourism on the coast of Mandalika Lombok, (b) the level of involvement and working in the world of tourism on the coast of Mandalika, Lombok, and (c) the impact on the education they livedwhile working in the world of tourism. Theoretical Review The development of tourism should be in line with the wishes of the local people. Tourism that is not supported by the community in that location will cause a complicated problem for the operation of the hotel or restaurant that leads to big losses of investors. Therefore, the sociological approach becomes an alternative that should be the main consideration. The sociological approach sees social phenomena as processual, comparative, and emotional. Such a viewpoint is intended to make the analysis more comprehensive and meaningful (Cohen, 1979). Processual studies are studies that pay attention to the aspects of time and process series, while comparative studies consider comparisons of one situation with different situations. Equally important is the perspective of emic that is the view of several sectors
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involved in the development of tourism including the aspects of tourist relations with local communities. How local people perceive changes and make sense of visitor arrivals to their areas need to be explored. Generally, if the public is open to changes and diversity then tourism is definitely growing rapidly. On the contrary, a homogeneous view requires a more thorough understanding while instilling a sense of the beauty of diversity. The characteristic of the Sociological approach sees that the tour indicates the existence of human movement in the dimension of space and time. The movement is generally performed as an activity outside of work time as an activity outside the daily routine. Trips promise tranquility, the beauty of the tourist location or attractions offered. Travel activities are activities for a while (temporary) to enjoy the place or attraction without the desire to get life in the place. Mass movement can be a vehicle for new socialization of human encounters in a particular place based on fantasy, fantasy or image (Urry, 1990). Turner and Ash (1976) states that there is social impact of tourism to the culture. Turner and Ash assert that Tourism is everywhere, the enemy of authenticity and cultural identity. "Wherever tourism grows it will erode the authenticity and local cultural identity. Thus, the identity opportunities of people in tourist destinations will shift or even experience degradation is very open. Of course, it is not easy for all the members of the local community, especially for people in tourism area who intend to improve the standard of living. It means that degradation and cultural shifting is there on the tourism object that make the identity fade. Based on ideology concept (Halliday, 1985: 5) community represent it as part of cultural context representation, which is associated with sense, norms, knowledge, and values. Lexicon selection to realize a meaning is different among groups because sense is beyond the language aspect. For example, the meanings of the statue, picture, or dance are different. Eggin (1994: 113) states that ideology is the most abstract contextual element that is implicitly realized in the text. Ideology includes language relationship with mind, participants, and culture which clearly describe field, actors, channel, and the meaning source. On the other hand, text is also a discourse which shows power domination (Kress (1985: 29). In discourse, ideology covers the entire system of ideas and perspectives on the world to be
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able to form unconsciousness (false consciousness) to comply. It happens because the ideology comes from experiences that are condensed on the groups from previous generation to the next generation. It then was appointed as a rule in social life that must be obliged to all group members. Ideology is essentially a form of knowledge and its relation to social class structure and the implementation of specific social practices. Knowledge can be a social convention which was subsequently accepted as cultural norms and values. For example, repetition of certain tradition makes the implementation of certain social practices of conventional practices that must be implemented. Thompson (1984: 60) reveals that ideology is a way of creating a stable social order, legitimacy explicit, and evokes the spirit of the past. Thus, ideology is always "immanent" in effective social relations which later turned into imbalanced relation. Based on those definitions, this study of ideologies beyond the children involvement in tourism explores the range of knowledge and perception of the world that make up the group identity and legitimacy aspects which also create domination to force social arrangement. Research Methodology Children in Tourism Research is a field research that examines the sociological behavior of the community in the study sites. Research is carried out in a natural setting and is ethnosynchronous, in the sense that the description is tentative and applies to a particular society. Synchronic characteristics refer to research that aims to describe a phenomenon at a certain time and how the phenomenon is expressed (Bungin, 2008: 181). This research focuses on the behavior and childrenpoint of view in the dimension of space and time that occurred in MandalikaKuta area,Central Lombok. Data were collected by observation technique of skimming and interview with informant. Information from the informant made into the main data then studied to identify problems encountered. As a qualitative research, the researcher's skills to obtain the required data greatly determine the depth of the research. Explanatory notes are excavated classified to set the direction toward the conclusion of the study. Discussionand Result It is believed that every guest who travels makes use online information and recommendations through internet access. The
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beautiful location shared by the previous visitors might be the first thing to attract others on the social media. Since one feel attracted so further exploration they did to make herself convinced. In the other words, comments and solicitation recommended by previous travelers become a magnet before determining the destination to be visited. But if Mr. President recommended it, every Indonesian citizen feels obliged to follow the recommendation. So, detailed information shared through social media networks has the potential to support quantity of visitors level to those locations. The involvement of children in tourism occurs in newly developed areas of tourism sector such as central Lombok. It was evident in the observations of researchers on the Kuta beach, better known as Mandalika, that there were more than eight children involved inMandalika beach. The children are aged around eight to fifteen. When viewed from its age, it is immediately known that these children are students at elementary or secondary school. They are not only consist of boys but also some girls.Children involved in the Mandalika coastal tourism area are not children who live or originate near the site, because the location and development of Kuta beach as a tourist attraction does not blend with the local people's village. Mandalika beach location is a new location away from the residential location of the population so that children must travel about ten kilometers from the house to this beach. This means that of course there is a strong need for him to take that long journey. In interviews with these children, it emerged that they had to help family finances by working. The desire to improve family income and be able to buy school needs independently encourages them to work at a young age.Regardless of the motivation to work at a young age, there is an intriguing thing related to selling techniques. At first the children offered visitors bracelets, necklaces, hair ornaments and small souvenirs. Although offered at low prices, most visitors are not interested in buying souvenirs because of their low quality and are considered not durable. However, the children did not give up. If visitors begin to glance at their merchandise, the child will approach and follow the visitor until they actually buy it. If visitor are not agree to buy souvenirs provided, children will issue the next step that is to buy souvenirs as a donation for the sustainability of their education. That is only one reason that makes visitors give up money voluntarily as well as giving pocket money to their children. On this stage, quite a few visitors donate
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without taking the items offered or allowing the change to be the child's pocket money.. Thus it is reflected that merchandise is not the main aspect of livelihood but pinches the value of humanity. Here's an example of the expressions.
1. Bu inikalungbagus, belilah. ‘Mom, this is nice necklace, buy it, please’ 2. Bolehpilih yang mana. Sayakasi 3 lima ribu ‘You may choose any. I give five thousandfor 3 pieces’ 3. Initidakmahal. ‘It's not expensive’ 4. Belilahitung-itungibu bantu sekolah kami bu ‘Buy it, mom as if you help our school fee, mom’ 5. Ibutentujarang-jarangkesini, jadibantulahbuatsekolah kami ‘Mom, of course you rarely come here, so help my study’ The stage of the struggle for children to raise money on Kutabeach does not stop at the sale of merchandise. Children who are successful take a bit closer to visitors begin to show intimacy by giving information about the beautiful spots in the coastal area. If trust starts to appear, children start selling other information and skills, like where are thebest photo spot and why it s be the best. The information given as if a professional guide since they know every detail of the beach. To the visitors theybegan to offer his skills to take pictures. This is again astonishing how they confident to operate camera on visitor phone cell. The following is series of children description of the Mandalika beach.
1. Kalo selfie hasilnyatakbagus ‘If you take picture by yourself it would not be the best’ 2. Takdapatgambar yang enak It can notcapture the best site’ 3. Mari sayaambilkangambar ‘Let me take your picture’ 4. Spot foto yang bagusdisiniadabanyak ‘There are lots of good photo spots here’ 5. Kalodisini juga bagustapiharusberdiriagakkesana “It's good here too, but you have to stand a bit further’ 6. Ya, ibuterusmundurdulutrusnolehkesini Yes, mom,..keeps going back and then look at here’ 7. Tangannyamenunjuk
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‘Put your hand points’ 8. Bukanbegitutapibegini ‘It's not like that, but like this’ 9. Telunjukkebawah, janganbengkok ‘Finger down, do not bend’ 10. Ya, cobaperiksahasilnya, bagus ‘Yes, try checking the results, good’ These children are clever enough to give explanation that selfie is not able to reflect the true beauty of the beach. The children stated carefully that they were trained and able to capture visitors well with any camera series. Visitors are directed to certain position of faces, hands, feet and body to produce satisfactory images. Visitors can get pictures as if flying in the clouds, hovering on the surface of the water, piercing / pushing / lifting the hill as well as to be twin in pictures. The skill is not only owned by one or two children, but they are all capable of shooting well. That means the children have received training on how to take pictures and are introduced to various types of mobile phones. Researchers did not see the children equip themselves with phones cell, but were always able to operate various brands of mobile phonesbelongs to the visitor. At the end of the visit, children were able to give their farewells and await the next visit and also express their hope that visitors would bring along some other friends back. Of course, the familiar impression that he stated push visitors to send some more tipping as a thanksgiving along the visit. Selling technique owned by these children as if it is previously arranged wlland accepted as a form of internalization. The stages are detected flowing well and very rarely fail to take the hearts of visitors. If the line drawn, it looks children's behavior at Kuta beach location is a combination of requests and abilities. Children are pressed for money to continue their education and help family finances, while on the visitors side there is the impression that they have done good by giving donations to the children's education and are helped by having the best pictures from those little hands. In the field it is reflected the role of adults who encourage children to work with a predetermined groove. There is the role of adults who think about the ways to be followed in work. It seems that money- making opportunities are viewed more openly at the age of children than adults. In fact, there are concerns that children are used by adults
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by providing them with certain skills that can touch visitors' sympathy. In the interview it was found out that the children made sure to keep studying in school diligently and only spent rest time at Mandalika beach. Vague exploitation of childrenoccurred since it’s not the right time to make money. However, they admit that the work they undertake is only done as a side job after the learning task is completed. The possibility of dropping out of school is very vulnerable because of the strong demands of parents to improve family finances and children begin to enjoy spending time without touching books. If there is an indefinite omission then the children tend to become workers at a young age. Unformed maturity has an impact on the vulnerability of being the object of sex exploitation that is slowly approaching along with the embedded bank note received. Therefore anticipatory action must be taken. Supervising is urgently needed by managers to prevent children from falling into young labor and abandoning their study responsibilities. Children must be listed and ascertained the continuity of their education. Regular monitoring in the area around the site may prevent children from the possibility of sexual exploitation and kill children future. If crowded happened on week end, on weekdays beach conditions are relatively quiet with a small number visitors. This situation can be used by predators to act. Reminding government statement thatpreventing children from exploitation is everybody duty. People are obliged to prepare preventive actions rather than shouting loudly after. Therefore, the involvement of underage children in the world of tourism area needs to be watched carefully and even minimized. Conclusion and Suggestion The involvement of children in tourism object as seen on the Mandalika coast of Kuta is very worrying. No fewer than eight children stand by visitors offering souvenirs such as necklaces, bracelets or hair ornaments. They urge visitors to buy their wares for the school fee. However, these young children are not ordinary sellers. They even able to explain the best photo spots including organizing motion and position to produce the best picture.Theseem trained with special skills by adults to be able to become child photographers and operate various cameras belonging to visitors. The existence of adults behind the work is worrying. Exploitation is vulnerable in children because it is used by adults as a money-making machine. They would be victim of further
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exploitation especially sex exploitation which is hide behind the money they chased. If there is no supervision, then the children are in risk of dropping out and becoming young workers.It can be recommended that the managers should perform data collection and supervision to make sure those school-age children continuing their study. It must be also ensured that children do activities on the beach after school. This means that supervision is needed to stop their access to the beach on school hours to support children protection from under age worker. Referensi Cohen, E. 1988.Authencity and Commoditization in Tourism. Annals of Tourism Research 15 (3) : 371-386. Fairclough, N. 1995. Critical Discourse Analysis: The Critical Study of Language. New York: Longman Publishing. Halliday, M.A.K. 1985. Language as Social Semiotic. London: Edward Arnold. Halliday, M.A.K. 1973. Exploration in the Functions of Language. London: Edward Arnold. Kress, G. 1985. Ideological Structure in Discourse.DalamDijk, T,.ed. Dimension of Discourse. Volume 2. Amsterdam: Academic Press. Lanfant, et al. 1995. (eds). International Tourism: Identity and Change. London, New Delhi: International Sociology. Pitana, G. danGayatri, PG. 2005.SosiologiPariwisata. Yogyakarta: ANDI. Tony Barners.1998. Kaizen Strategies for Successful Leadership.(Penj.Widjokongko).Batam: Interaksara. Turner, L. and John Ash. 1976. The Golden Hordes: Internasional Tourism and Pleasures Periphery. New York: St. Martin’s Press. Urry. J. 1990. The Tourist Gaze: Leisure and Travel an Contemporary Societies. London: Newbury Park. Wiratejadan Kartika Yuni.2016. Tantangan Bali dalamMempertahankanPariwisataBudaya di Era Globalisasi.JurnalPerhotelandanPariwisata Vol. 6 Nomor 2 Tahun 2016.Badung: STIPAR Triatma Jaya.
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THE INFLUENCE FACTORS OF TRUNYAN VILLAGE VISITORS Luh Komang Candra Dewi [email protected] Sekolah Tinggi Ilmu Ekonomi (STIE) Triatma Mulya Dalung I Putu Bagus Suthanaya [email protected] Sekolah Tinggi Ilmu Ekonomi (STIE) Triatma Mulya Dalung Dewiwati Sujadi [email protected] Sekolah Tinggi Ilmu Ekonomi (STIE) Triatma Mulya Dalung Luh Kadek Budi Martini [email protected] Fakultas Ekonomi Universitas Mahasaraswati (FE Unmas) Denpasar Abstract This research aimed to find out factors that influenced tourist visit to Trunyan village that could give a brand image toward the present of Trunyan Tourism Village. This research was analyzed using statistic and was processed using computer program package, a sub-program of SPSS (Statistical Package for Social Science) 15.0 for Windows. The factors that influenced the tourist visit to Trunyan village were the eminent factor, the additional value factor, and the supportive factor. It could be concluded that based on the three factors above, the eminent factor was the most dominant factor that determined the tourists perception in visiting Trunyan village. It was formed by the buildings and the facilities have a high historical value, the location, the promotion by travel agencies, the security of the area and the surrounding of the tourism object, the tourism object has many venues to be visited, and the life experience. Keywords: eminent factor, additional value factor, supportive factor. Introduction Nowadays, tourism sector contributes approximately 4% of Indonesian total economy. In 2019, Indonesian Government will double it into 8% of GDP which implies that in the next 4 years, the total visitors needs to be doubled into approximately 20 million visitors. To achieve this goal, the government will focus on
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improving the infrastructures (including information and communication technology infrastructures), accesses, health and hygiene, and increasing online promotion (marketing) campaigns abroad. The government also revises a free visa access policy in 2015 to attract more foreign tourists (https://www.indonesia- investments.com/id/bisnis/industri-sektor/pariwisata). From dozens of Indonesia tourism destinations, Bali is the main tourism destination for the foreign tourists. It is because the uniqueness of Bali in form of culture and nature panorama. Its uniqueness spreads to almost all over Bali including Trunyan Village in Bangli Regency. Trunyan Village is an ancient village located on the shore of Lake Batur. It is a Bali Aga village or also known as Bali Mula village with its unique and interesting society life. Trunyan society keeps its tradition and heritage that can be enjoyed by the visitors. The most interesting place for the visitors is the Trunyan cemetery. Trunyan tourism object experiences a quite sharp fluctuation on the tourist visit because many problems caused by the brand image which is not too good. By understanding the importance of a brand image influence in a tourism industry and toward the development of a society economy, therefore each tourism attraction has to have a good brand image. Its aim is to develop a strong attraction from a destination because when a tourist assesses and evaluates a destination, the perception toward the destination is the main component in determining a visit. The consequence is that the destination image will play an important role in attracting and keeping the tourists (Andreassen & Lindestad, 1998). An example of a brand image importance is increasing the interest of tourist visit. A good brand image accompanied by the potential of Trunyan Village Cemetery will increase the tourist visit interest, thus the development of Trunyan tourism village can be increased. Brand image is very important to be developed by a business for its continuity in attracting tourists to use their products and services and to compete with the other competitors. Brand image is the representation of the whole perception toward a brand that is formed by information and experiences toward the brand. Brand image can be formed if the tourists have a positive www.ijmer.in 98 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286
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vision or perception toward a brand that enables the tourist to do a purchase or even repurchase for many times. Other than brand image, another factor which becomes tourists’ assessment that is also important in the success of a company is the perceived quality. Perceived quality or also called as quality impression is a part of service quality but focuses more on the impression of the tourists toward the whole quality or the eminence of a product or service related to the expected goal. Therefore, it can be inferred that brand image and perceived quality become the consideration factors for consumer in taking a decision in purchasing a product or service. It is similar to Trunyan Village which is famous for its culture and uniqueness which become the strength in attracting tourist interest to visit the object. Based on the description above, therefore, it is interesting to examine factors which influence tourist visit to Trunyan village which give brand image toward the present of Trunyan Tourism Village.
A. Literature Review b.1 Definition of Tourism Marketing Tourism marketing is a management process which is conducted by a travel agency to determine actual and potential tourists, conduct a communication in order to be able to determine and influence the interest, need, motivation, like and dislike of a tourism package which is offered by the travel agency and then formulate and adjust it to achieve the optimal satisfaction of the tourists (Yoeti, 1990:30; Kotler, 2001; Wahab, 1997; Yoeti, 2002:1). b.2 Brand Image Brand image according to Kotler (2000:404) is a set of scores of a brand, while according to Aaker (1997:69), brand image is how a consumer and others understand and accept a brand. Keller (2003:166,167) explains that a positive brand image can be developed through a strong marketing program toward a product which is unique and having a highlighted advantage which can differentiate it from other products. www.ijmer.in 99 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286
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b.3 Perceived Quality Theory Aaker (1991) states that perceived quality refers to the quality impression of a brand. Zeithaml and Bitner (in Umar 2003:237) define five dimensions in determining a service quality; they are Reliability, Responsiveness, Assurance, Empathy, and Tangibles. Durianto (2004) states that quality impression has an important role in a brand, therefore the effort to develop a strong quality impression needs to get a serious attention so that the company can seize and conquer the market in every of product category. b.4 Purchase Decision Making Simamora (2002;15) states that there are five roles happen in a purchase decision, they are Initiator, Influencer, Decision Maker, Purchaser, and User. Kotler (2004:204) states that there are five steps taken by consumer in the purchasing process, they are problem identification, searching information, increasing attention, and searching information. The consumer information is categorized into four groups, they are private source, commercial source, public source, and experience source. Related to purchase decision, Kotler (2002) states that the purchase decision is a consumer act to buy or not to buy a product.
B. Theoretical Framework and Research Concept c.1 Theoretical Framework The influence of brand image will become an important factor in influencing tourist decision in visiting a tourism destination. Basically, the good or bad quality of a brand image depends on the good or bad the service quality of various parties of the destination. In making a decision in visiting a tourism destination, a consumer will consider two factors, internal factor and external factor. Internal factor is a factor which comes from the tourist him/herself which covers education, job, health, life style, motivation, perception, and financial. External factor is a factor which is influenced by the condition outside of the tourist him/herself which covers social, culture, demography, natural environment, politic, government, and technology. The factor analysis technique used was the confirmatory analysis technique toward 21 variables and the two factors, internal and external. There were 21 variables from
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those two factors which covered the needs of the tourist to visit the destination, needs to get destination information, tourist experience, accuracy of choosing destination, the uniqueness of the destination, tourist satisfaction, tourist behaviour after the visit, the total expenses, destination reputation, the provided facilities, location and access, promotion done by the related parties, different attraction, the hospitality of the society, the way the society communicate, the accuracy of the society in giving information, the readiness of the society, the tourist safety assurance, and the public concern Based on the analysis result toward the variables and the factors, it was determined which variables that gave quite big influence toward the factors and the role of each factor. Thus, from the average role of each factor, the strength of Trunyan Village brand image could be identified. This research also examined whether the brand become the determining factor for the tourists to visit Trunyan Village. By identifying each variable roles, then a recommendation could be given on which variables that should be improved or revised. It is expected that Trunyan Village is able to maintain its service quality and uniqueness so that it can create a positive image and brand image in the tourist perception to do a visit. The theoretical framework is as follows. Figure: Theoretical Framework
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c.2 Research Concepts Homer and Swarbook (in Sudibya, 2004:96) state that there are two determining factors in taking holiday decision; they are internal factor and external factor. Internal factor is a factor that drives the tourist visit which comes from him/herself or a personal motivation which consists of personality, income, health, family decision, past experience, hobby and passion, knowledge of potential holiday, life style, habit, opinion, and perception. External factor is a factor that drives the tourist visit which comes from outside of the person him/herself, or a recommendation of a travel agency, information obtained from the destination, through tourism organization, recommendation from colleagues and family, politic policy, health condition factor of the destination, special promotion, and climate. Factors in this research were internal and external factors which influenced the tourist decision in choosing a tourism destination.
C. Research Method d.1 Research Approach The approach used was the qualitative method supported by qualitative data and was designed using survey research design which involved foreign tourists and domestic tourists who visited Trunyan Village. d.2 Research Location and Length The research location was in Trunyan Village, Kintamani District, Bangli Regency. By considering the size of the total respondents of the research, therefore, it was determined that the length of the research was 3 months which was divided into time for collecting data and time for processing the data. d.3 Types of Data and Sources of Data The types of data of the research covered (1) quantitative data and (2) qualitative data. The sources of data covered (1) primary data and (2) secondary data. d.4 Population and Sample The population of tourist visit to Trunyan Village in 2016 was 12,989 visitors, and in a month, it can be calculated into
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12,989 : 12 = 1,082 visitors. The sample was taken using accidental sampling technique. d.5. Variable Types and Indicators Variable is something which can differentiate or change a value (Kuncoro, 2003:41). To answer the problem formulations on the analysis of factors which influence tourist decision to visit Trunyan Village, the variables used in this research was factors analysis which influence the tourist decision. The research instruments used to collect the data were the structured questionnaire and unstructured questionnaire. The structured questionnaire was used to find out tourist opinion toward the brand image and the perceived quality in Trunyan Village. The list of questions gave the respondent a chance to choose some alternative answers. The unstructured questionnaire was used to obtain in-depth data from the tourists. The list of questions gave the respondent a chance to answer the questions using his/her own words, thus the obtained answers were vary. The research instruments were tested using Validity Test and Reliability Test. d.7 Data Analysis The data were analyzed using descriptive statistics and factor analysis techniques. Descriptive statistics are statistics which have functions to describe or give a brief picture about the examined object through a real sample data without conducting analysis and making a general conclusion. Factor analysis is a statistical technique which can be used to give a relative simple description through variable numbers reduction which is called factor. Factor analysis is a procedure to identify an item or a variable based on its similarity. The research results were analyzed using qualitative descriptive analysis method using SPSS 23. Factor analysis is one of multivariate analysis techniques which is part of variable relationship model which is independent. Multivariate method consists of a relation model of independent model and dependent model. According to Hair et al (in Widarjono 2010: 240), they steps are 1) Calculating the correlation between indicators which are observed, 2) conducting factor extraction, and 3) conducting factor rotation.
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Matrix correlation analysis between indicators was used to find out whether the indicators of tourism destination area (DTW) satisfaction was valid to be analyzed using factor analysis. The first suffice requirement is from KMO MSA (Kaiser Mayer Olkin Measure of sampling adequacy and Barlett’s test). If KMO MSA is greater than 0.5 then it is sufficient for factor analysis. It is a statistical test for the total significance of all correlations in the correlation matrix, its value is (sig=0.000). The measurement of KMO can be seen on the table as follows. Table: KMO Measurement
KMO Values Recommendation .>0.90 Very good 0.80-0.89 Useful 0.70-0.79 Can be used 0.60-0.69 Sufficient 0.50-0.59 Bad <0.50 Unaccepted Source: Widarjono, 2010: 242 It is advised to use a high KMO as required which is 0.7, however, value above 0.5 can still be used in determining factor analysis (Widarjono, 2010:242). KMO indicates the correlation coefficient in factor analysis and Bauerlett’s test of sparicity is a statistical test to find out the total significance of all correlations on the correlation matrix. The correlation coefficient is (sig 0.000). After all of the requirements of factor analysis are fulfilled, then the next step is looking at the indicators which are valid for factor analysis. If the MSA score is higher than or equal to 0.5, then the indicator is valid to be used. In contrary, if the MSA score is less than 0.5, then the indicator is invalid. The steps taken if an indicator is less than 0.5 is by conducting Anti Image Correlation by giving an “a” symbol which forms a diagonal line. The indicator which is less than 0.5 must be taken out and a re-analysis is conducted by omitting the
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invalid indicators, thus it will form a new KMO MSA and Anti Image Matrices. The second step in factor analysis is the factor extraction, a method used to reduce some indicators of the data to produce lesser factors which are able to explain the correlation between the observed indicators. There are many methods that can be used, however, the most common and simplest method is the Principal Components Analysis (PCA). This method forms a linear combination from the observed indicators. The first main component is the combination which explains the biggest total variance from the sample and so on. The factor extraction will produce the score of communalities and total variance explained. The score of community shows the indicator variance percentage which can be explained by the formed factor, for example 70 percent or 80 percent. The initial eigenvalues can be identified from the total variance. The score of eigenvalues > 1 shows that the factor can well explain the indicator and needs to be included in the forming of indicator (Widarjono, 2010:250). The next procedure of factor analysis is conducting factor rotation to produce a clear main component. The purpose of the rotation is to obtain a factor structure which is simpler so that it can be easily interpreted. The methods used are the varimax method, quantimax method, and equamax method. The commonly used method is the Varimax Method which is an orthogonal rotation to minimalize the number of indicators which has a high loading factor in each factor (Widarjono, 2010:244).
D. RESULT AND DISCUSSION e.1 Descriptive Statistics Based on the research results toward 130 respondents in Trunyan Village Tourism Object, it can be identified some characteristics of the respondents which cover the characteristics of the respondents based on gender, age, and source of information.
1. Respondents characteristics based on gender. The respondents characteristics based on gender is shown in the table below.
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RESPONDENTS CHARACTERISTICS BASED ON GENDER No. Total Gender Total Percentage (%) 1 Male 76 58.5 2 Female 54 41.5 Total 130 100 Source: Processed data
Based on the above information, the respondent of the research was dominated by male respondent as many as 76 persons or 58.5 %, while female was only as many as 54 persons or 41.5%.
2. Respondents characteristics based on age. The respondents characteristics based on age can be seen in the following table. TABLE RESPONDENTS CHARACTERISTICS BASED ON AGE
Age (Years Total No. old) Total Percentage (%) 1 < 25 75 57.3 2 35 – 45 30 23.1 3 > 45 25 19.2 130 100
Source: Processed data
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Based on the table above, it can be explained that the dominant age was 25 - 35 years old as many as 75 persons or 57.3%, followed by 35 - 45 years old as many as 30 persons or 23.1%, and > 45 years old as many as 25 persons or 19.2%.
3. Respondents characteristics based on source of information. The respondents characteristics based on source of information related to Trunyan Village Tourism Object can be seen in the table as follows. TABLE 2: RESPONDENTS CHARACTERISTICS BASED ON INFORMATION Total No.Information Total Percentage (%) Family or 65 49.2 1 colleague 2 Brochure 49 37.7 Other 16 13.1 3 promotions 130 100
Source: Processed data Based on the table above, it can be explained that respondents obtained the information about Trunyan Village Tourism Object from brochure as many as 64 persons or 49.2%, then those who obtained the information from family or colleague as many as 49 persons or 37.7%, and those who obtained the information from other promotions as many as 17 persons or 13.1%. e.2 Data Quality Test Before conducting factor analysis, the data quality test was conducted first by using validity test and reliability test toward the statement items to obtain a valid and reliable
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research result. The validity test was conducted to find out whether the questionnaire which had been made was the correct tool to measure the data and could reveal data from the examined variables precisely. The questionnaire of the research was designed to measure the tourist perception in taking decision to visit Trunyan Village Tourism Object. The validity was determined by looking at the questionnaire result between each score item. According to Masrun (quoted by Sugiono, 2001:124), an instrument is called valid if it has the Pearson Product Moment correlation coefficient (r) > 0.3 with alpha score of 0.05. Thus, if the correlation of the item score and the total score is less than 0.3 then the questionnaire is invalid. The validity test was conducted using sub-program package SPSS version 15.0 for Windows. To conduct a statistical analysis, validity and reliability tests need to be conducted first on the research instruments so that the researcher will be able to continue the analysis to solve the problem formulations. According to Masrun, a research instrument is called valid if it has Pearson Product Moment correlation coefficient ( r ) > 0.3 with alpha score of 0.05 (quoted by Sugiyono, 2001:124) and reliable if it has reliability coefficient of 0.60 or higher (Arikunto, 1998 : 129). The result analysis of validity and reliability tests of the instruments of the research can be seen in the table as follows. TABLE 3: VALIDITY AND RELIABILITY TESTS RESULTS OF THE RESEARCH INSTRUMENTS
Informa Correlati Vari Question Reliability tion on Information able Item Coefficient Coefficie nt
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X1 0.793 Valid X2 0.377 Valid Tou X3 0.814 Valid rist X4 0.832 Valid perc X5 0.519 Valid epti on X6 0.565 Valid in X7 0.899 Reliable 0.858 Valid visit X8 0.051 Invalid ing X9 0.869 Valid Tru X10 0.460 Valid nya n X11 0.414 Valid Villa X12 0.382 Valid ge X13 0.842 Valid Tou rism Obje ct
Source: Processed data Based on table 3 above, only the X8 research instrument which was invalid, therefore it was invalid to be analyzed further, while the rest of the instruments were valid and reliable because the correlation coefficient were above 0.3 and reliable because the reliability coefficient score were above 0.6, therefore the analysis could be continued. e.3 Factor Analysis Result In solving the research problems, the statistical analysis was processed using sub-program package SPSS (Statistical Package for Social Science) 15.0 for Windows. The obtained research results are as follows.
a. Setting the Correlation Matrix The valid data were processed using factor analysis which produced correlation matrix. By the present of correlation matrix, the relation between the examined www.ijmer.in 109 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286
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variables could be identified. The variables which had low correlation toward other variables were reduced from the analysis. To test the variables, the score of KMO (Keiser Meyer Olkin), Bartlett of Sphericity test and MSA (Measure of Sampling and Adequacy) test were used. The tests results of the variables is served in the table below. TABLE RESEARCH VARIABLES RELIABILITY
Variables KMO Bartlett of MSA Valid or Sphericity Invalid X1 0.805 Valid X2 0.649 Valid X3 0.818 Valid X4 0.834 Valid X5 0.804 Valid X6 0.815 1060.728 0.914 Valid X7 Sig. 0.000 0.872 Valid X9 0.856 Valid X10 0.866 Valid X11 0.786 Valid X12 0.658 Valid X13 0.840 Valid Source: Processed data Based on the table above, it can be explained that the KMO was 0.815 and Bartlett of Sphericity was 1060.728 with significance score of 0.000. The scores of KMO and MSA of all variables were already above 0.5 and the significance score were 0.000 (less than 0.05), therefore, the variables could be processed further. b. Determining the Total Factor Total factor is the combination of some variables which correlates each other which is based on eigenvalue score. The eigenvalue score is the sum of variance of www.ijmer.in 110 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286
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correlation scores of each factor toward each variable which forms the related factor. The bigger the eigenvalue score, the more representative the factor as the representation of the variable group. The chosen factor for the further analysis in a model was based on the limitation of the factor which had eigenvalue score >1. Thus, there were three factors which explained 84.090 % of the total variance factor which determined the tourist perception in visiting Trunyan Village Tourism Object. TABLE 5: TOTAL FACTOR Factor Eigenvalue Percentage of Percentage of Variance Cumulative 1 6.476 53.964 53.964 2 2.564 21.364 75.328 3 1.052 8.763 84.090 Source: Processed data Based on table 5 above, it can be concluded that factor 1 had eigenvalue score of 6.476 with variance contribution of 53.964 %, factor 2 was 2.564 with variance contribution of 21.364 %, factor 3 had eigenvalue score of 1.052 with variance contribution of 8.763, therefore, cumulatively the total variance which was formed by the three factors was 84.09 %.
c. Factor Rotation The factor matrix was transformed into simpler matrix so that it was easier to be interpreted through factor rotation. The factor rotation was analyzed using varimax rotation technique. TABLE 6: FACTOR ROTATION RESULT
No Variables Eigenvalue Loading Percentage factor of Variance
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1 X1 6.476 0.925 53.964 X3 0.866 X4 0.935 X7 0.923 X9 0.950 X13 0.944 2 X2 2.564 0.974 21.364 X5 0.918 X12 0.976 3 X6 1.052 0.596 8.763 X10 0.587 X11 0.874 Source: Processed data On the factor rotation above, it shows that there were 12 variables which had loading factor > 0.45 which were grouped into three factors which achieved cumulative variation of 84.090 %. It means that the percentage which determined the tourist perception to visit Trunyan Village Tourism Object was 84.090 % could be explained by the three factors mentioned above.
d. Factor Interpretation The factor interpretation was done by categorizing variables which had loading factor minimum of 0.45. Maholtra Naresh (1996:75) suggests that the higher the loading factor, the stronger the correlation between variables with the factor. Determining the minimum of loading factor is relative and there is no general agreement on the requirements. Based on the SPSS Ver. 15.0 output, it was obtained three factors which determined tourist perception in visiting Trunyan Village Tourism Object, they were: The first factor had eigenvalue of 6.476 with a determining variance percentage score of 53.964 %. This factor was formed by the provided building and facilities have a high
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historical value (X1) with loading factor of 0.925. Location which is easy to be reached (X3) with loading factor of 0.866. Promotion by travel agency (X4) with loading factor of 0.935. The security of the area and the surrounding of the tourism object (X7) with loading factor of 0.923. The tourism object has many venues to be visited (X9) with loading factor of 0.950. The life experience (X13) with loading factor of 0.944. This factor is then called as The Eminent Factor. The second factor had eigenvalue of 2.564 with variance percentage score of 2.564 which determined the tourist perception in visiting Trunyan Village Tourism Object. This factor was formed by the availability of supporting facilities such as the ticket fare which is equal to the quality (X2) with loading factor of 0.974, Promotion through internet media (X5) with loading factor of 0.918, Purchase ability (X12) with loading factor of 0.976. This factor is then called as the Additional Value Factor. The third factor had eigenvalue of 1.052 with variance percentage score of 8.763 % which determined tourist perception to visit Trunyan Village Tourism Object. This factor was formed by the condition and politic relationship of the country which is being visited (X6) with loading factor of 0.596, the variable of tourist intensity who conducts a tourism visit (X10) with loading factor of 0.587, Family group (X11) with loading factor of 0.874. Therefore, the third factor is called as The Supportive Factor. This factor was formed by the variable of quite comfortable buildings, variable of company’s strategic location, and variable of famous company name. From the three factors above, the eminent factor was the most dominant one which determined the tourist perception to visit Trunyan Village Tourism Object. It was formed by the provided buildings and facilities have a high historical value, location which is easy to be reach, promotion through travel agency, the security of the area and the surrounding of the tourism object, and Bali has many tourism objects.
e. Model Accuracy Test
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Model accuracy test is the final step in factor analysis. Model accuracy can be identified from the size of residual which occurs. Residual is the correlation difference which is observed and produced based on the result of factor matrix estimation. In this research, the residual percentage was 9 % or as many as six residuals based on the absolute score > 0.05. It indicated that the model had an accuracy of 91 % on error level of 5 % or in other words, the model can be accepted with the accuracy of 91 %.
E. Conclusion Based on the analysis results and discussion above, it can be concluded that factors which influenced the tourist to visit Trunyan Village which gave a brand image were the eminent factor, the additional value factor, and the supportive factor. From the three factors above, the eminent factor was the most dominant factor which determined the tourist perception in visiting Trunyan Village Tourism Object which was formed by the provided buildings and facilities have a high historical value, the location, the promotion through travel agency, the security of the area and the surrounding of the tourism object, the tourism object has many venues to be visited, and the life experience. BIBLIOGRAPHY Aaker, D. A. 1991. Managing Brand Equity: Capitalizing on the value of a brand name. New York: Free Press Alsa, Asmadi. 2007. Pendekatan Kuantitatif dan kualitatif, Serta kombinasinya Dalam Penelitian Psikologi. Jakarta, Pustaka Pelajar. Ariana, N. 2008. “Peningkatan Citra Positif Pariwisata Melalui Pengendalian Para Pelaku Sektor Informal di Objek dan Daya Tarik Wisata Khusus (ODTWK) Kintamani, Bangli, Bali (tesis)”. Denpasar: Program Pasca Sarjana Universitas Udayana. Arikunto. 2006. Metodologi Penelitian (revisi IV). Jakarta: Rineka Cipta. Assauri, Sofian. 1998. Manajemen Pemasaran: Dasar, Konsep, dan Strategi. Jakarta: Rajawali Pers.
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Bimo, Gagah. 2015. Pengaruh Citra Perusahaan Terhadap Minat Berkunjung Dan Keputusan Berkunjung (Survei pada Pengunjung Taman Rekreasi PT. Selecta, Kota Batu, Jawa Timur). Jurnal Administrasi Bisnis. Vol.26 No.2. Danandjaja.1980. Kebudyaan Petani Desa Adat Terunyan. Jakarta Pusat. Pustaka Jaya. Dewi, M. M.B.D.E., 2008. Analisis Strategi Pemasaran Pengelola Pariwisata Pantai Pangandaran Pasca Tsunami, Kabupaten Ciamis, Jawa Barat. Bogor: Fakultas Perikanan-Kelautan Fakultas Perikanan dan Ilmu Kelautan Institut Perikanan Bogor. Hair, J.F.,W.C. Black,BJ.Babin,R.E. Anderson,R.L.Tatham.2006. Multivariate Data Analysis,6 Ed., New Jersey: Prentice Hall Jennings, Gayle. 2001. Tourism Research. Australia: John Wiley & Sons. Keller, 1993. How to manage brand equty, Jakarta: Gramedia Pustaka. Kotler, Philip dan Keller, Kevin Line. 2007. Edisi Bahasa Indonesia, Manajemen Pemasaran, Jilid 1, Ed 12, PT Indeks. Kotler, Philip, 2000. Manajemen Pemasaran. Jilid I. Edisi Millenium. Hendra Teguh, Ronny A Rusli dan Benyamin Molan. Penerjemah. Jakarta: PT Prenhallindo. Terjemahan Dari Buku: Marketing Management. Kotler, Philip. 2002. Manajemen Pemasaran: Jilid 1. Edisi Milenium. Jakarta. Prehallindo. ------. 2000. Manajemen Pemasaran. Jilid II. Edisi Millenium... Hendra Teguh, Kuncoro, Mudrajad. 2009. Metode Riset untuk Bisnis & Ekonomi. Jakarta: Erlangga Ronny A Rusli dan Benyamin Molan. Penerjemah. Jakarta: PT Prenhallindo. Terjemahan Dari Buku: Marketing Management. Kusmayadi, dan Sugiarto, E. 2000. “Metodelogi Penelitian dalam Bidang Kepariwisataan”. Jakarta: P. Framedia Pustaka
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Utama. Martono, N. 2010. Statistik Sosial Teori dan Aplikasi Program SPSS. Yogyakarta: Gava Media. Noviana Putra, Sudiarta, Mananda Sastrawan. 2016. “Pengaruh Kualitas Pelayanan Dan Kepuasan Terhadap Niat Berkunjung Kembali Wisatawan Mancanegara Ke Daya Tarik Wisata Alas Pala Sangeh” Jurnal IPTA Vol. 4 Purwanto S.K., S. 2012. Statistika untuk Ekonomi dan Keuangan Modern. Jakarta: Salemba Empat Rajessh. 2013. Impact of Tourist Perceptions, Destination Image, and Tourist Satisfaction on Destination Loyalty: A Conceptual Model.). Vol 17, No. 3 Roostika, R. 2012. Citra Merek Tujuan Wisata dan Perilaku Wisatawan: Yogyakarta sebagai Daerah Tujuan Wisata. Jurnal Manajemen dan Akuntansi, 1(01), 41-54. Schiffman, Leon G. & Leslie L. Kanuk. 2000. Consumer Behavior: Fifth Edition. New Jersey. Prentice-Hall Inc. Sudibya, A. 2004. “Manajemen Bisnis Periwisata: Bukan Menembah Barisan Orang yang Tidak Bisa Berkata-kata”. Denpasar: MM Unud. Sutisna dan Pawitra. 2001. Perilaku Konsumen dan Komunikasi Pemasaran. Jakarta. PT. Remaja Rosdakarya. Simamora. 2005. Penerapan Prinsip-Prinsip Pemasaran, Jakarta, PT Bumi Aksara. Sugiono. 2012. Metode Penelitian Bisnis Pendekatan Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta Sugiyono, 2013. Metode Penelitian Kombinasi. Bandung: Alfabeta. Suharsimi Sugiono, 2015. Metode Penelitian Kuantitatif Kualitiatif dan R&D. Bandung: Alfabeta Swastha, Basu & Handoko, Hani. 2011. Manajemen Pemasaran- Analisis Perilaku Konsumen. Yogyakarta. BPFE. Tanggap Sasmita. 2012. “Analisis Brand Equity Pariwisata Bali (Bali
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Shanti Shanti Shanti) Sebagai Faktor Penentu Wisatawan Memilih Destinasi Pariwisata Bali” (tesis) Denpasar: Program Pasca Sarjana Kajian Pariwisata Universitas Udayana Tjiptono, Fandy. 2008. Strategi Pemasaran. Yogyakarta, Penerbit Andi. Wandari, L. A. 2014. Pengaruh City Branding “SHINING BATU” terhadap City Image dan Keputusan Berkunjung Wisatawan ke Kota Batu Tahun 2014. Jurnal Administrasi Bisnis, 16(1). Wahab, Saleh. 1997. Pemasaran Pariwisata. Jakarta: Pradnya Paramita Widarjono, Agus. 2010, Analisis Tingkat Kepuasan Konsume Pasar Agung Denpasar (tesis). Denpasar: Universitas Udayana Yoeti, O.A.1996.Pemasaran Pariwisata.Bandung: Angkasa Bandung ------.2002. Perencanaan Strategis Pemasaran Daerah Tujuan Pariwisata. Jakarta: Paramita Zuriah, Nurul. 2007. Metodologi Penelitian, Sosial dan Pendidikan, Jakarta, PTBumi Aksara.
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ROLE OF PUBLIC DISTRIBUTION SYSTEM IN ANDHRA PRADESH AN ANALYSIS
Vanguru Naga Satyanarayana M. Sudhir Research Scholar Associate Professor Department of Economics Nirmala College of Pharmacy Acharya Nagarjuna University, Mangalagiri Guntur
Dr. M. Rajasekhara Babu Retired Principal, VTJM & IVTR Degree College Mangalagiri
Abstract The effective functioning of Public Distribution System ensures food security in any state. The main objective of this paper is to examine the role of Public Distribution System in achieving the food security. In this paper a small attempt is made to examine the brief review of welfare schemes in Andhra Pradesh and finally to find out the drawbacks in the system and to recommend suggestions to Public Distribution System more effective. Introduction Andhra Pradesh is one of the states pursuing a vigorous Public Distribution policy. Among the states, Public Distribution Systems that have tried Public Distribution Systems to cover rural areas are Kerala, Tamil Nadu and Andhra Pradesh. Of these states, Kerala is always deficit, while Tamil Nadu is marginally deficit in years due a bad rainfall. While Andhra Pradesh on the other hand, is a surplus state, encompassing large surplus as well as deficit tracts within its area. It is the government's primary duty to look that all its people should live with maximum quality. The Public Distribution System initially visualizes in terms of checking inflation and protecting vulnerable section from the vagaries of the market mechanism. PDS is an organizational asset of considerable significance improving the nutritional status of poorer groups touching the one of the antipoverty programmes, PDS has a direct bearing on their success. The concept of
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minimum needs coupled with enlarging scope of PDS, serves to underline its dynamic character: As we move from the regions of primary poverty to a happier position, the system can be used to concretize the quest for "quality of life" as it may be defined from time to time in politico-administrative terms. Objectives The following objectives for study are given below. 1. To assess the impact of Public Distribution System on food security. 2. To examine the brief review of welfare programmes introduced in Andhra Pradesh. 3. To find out the drawbacks in the system and make suggestions to PDS more effective. Methodology This study has been conducted on the basis of secondary data. The secondary data has been compiled from the Planning Commission, various journals, books, internet sources and other published papers etc. Public Distribution System in Andhra Pradesh India’s public distribution system (PDS) is perhaps the largest of its kind anywhere in the World. The Public distribution system is among the most important food security programmes of government of India. In fact, the PDS in the country to facilitates the supply of food grains to the poor at a subsidized price. The targeted public distribution system was introduced in the state of Andhra Pradesh and elsewhere in the country in 1997 with a view to eliminate hunger. The PDS supplies essential commodities like rice, kerosene, sugar, palmolein oil, wheat to the poor at subsidized prices. The Telugu Desam was introduced cheap rice at Rs.2 per Kg in the state. The fair price shops are the major outlets under public distribution system. The number of fair price shops are functioning in the state are shown in table-1.
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Fair Price Shops in AP as on 1st August 2017
Total No. of FPS
SI. No. of FPS Dealers District Name No 1 Srikakulam 2079 2000 2 Vijayanagaram 1400 1283 3 Visakhapatnam 1612 1572 Rural 4 Visakhapatnam 493 487 Urban 5 East Godavari 2698 2507 6 West Godavari 22002 2141 7 Krishna 2212 2112 8 Guntur 2725 2514 9 Prakasam 2141 1661 10 Nellore 1896 1792 11 Chittoor 2852 2550 12 Cuddapah 1737 1330 13 Anantapur 2970 2787 14 Kurnool 2414 2208 Total 29431 26950 Source: Civil Supplies Dept. AP – Gollapudi Table -1 show that district wise number of total fair price shops and fair price shops dealers. Table -1 reveals the fact that total number of fair price shops and fair price shops dealers has been increasing in few districts. The total number of fair price shops and fair price shops dealers in AP are 29,431 and 26,950 respectively in 2017. Among the districts, West Godavari having highest number of fair price shops which accounts for 22,002, Anantapur with 2,970 followed by Chittoor with 2,852 fair price shops. Lowest number of fair price shops found in Visakhapatnam Urban with 493, Vijayanagaram with 1400 followed by Visakhapatnam Rural with 1,612.
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Among the districts Anantapur, Guntur and East Godavari districts stood in first three places with regard to fair price shop dealers with 2,787, 2,514 and 2,507 respectively. Visakhapatnam Urban, Vijayanagaram and Cuddapah having lowest number of fair price shop dealers with 487, 1,283 and 1,330 respectively in 2017. Rationalization Fair Price Shops Rationalization of existing F.P. Shops has been done to ensure effective functioning of PDS, and enable card holders have easy access to fair price shops without having to travel long distances. Rural areas: 400 to 450 BPL and 50 Pink ration cards are attached to each F.P. shop in rural area. Urban Areas: 500 to 550 BPL and 250 Pink ration cards are attached to each F.P. shop in urban areas. Municipal Corporations: 600 to 650 BPL and 250 Pink ration cards are attached to each F.P. shop in Municipal Corporations. The following are the number of category wise ration cards for which allotment issued in November, 2017 are shown in table -2 Table – 2 Category wise Ration Cards as on November 2017
SI. No Type of Ration Cards Status 1 White Ration Cards 1,33,01,564 2 Antyodaya Anna Yojana Cards 9,15,943 3 Annapurna Cards 11,797 Total No. of BPL Cards 1,42,29,304 Source: Status notes – Nov.2017 – Civil Supplies Dept. Gollapudi Table – 2 show that category wise ration cards as on November 2017. The total number of BPL cards in AP was 1, 42, 29,304. Out of 1, 42, 29,304, BPL cards 1, 33, 01,564 are white ration cards, 9, 15,943 Antyodaya Anna Yojana cards and 11,797 are Annapurna cards. Public Distribution System and Food Security in Andhra Pradesh It is now well recognized fact that the availability of food grains is not a sufficient condition to ensure food security to the poor but the necessary condition is that the poor should have sufficient means to purchase food. Hence, PDS subsidized food grain supply to poor, is very
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important in providing food security. In this context, we want to see how far functioning of PDS is effective, in providing food security to poor household. Through PDS, food grains such as rice and wheat are supplied at a subsidized price; on an average each household will be receiving 25 kgs of rice. Present section analyses access to PDS in the state of Andhra Pradesh, which is one of the main intervention of state to ensure food security with subsidized lending to poor sections of the society. The center allocates food grains to states on the basis of the identified BPL population, the availability of food grains stocks, and the quantity of food grains lifted by states for distribution under TPDS. Table -3 indicates the statement showing procurement of paddy, allotment and distribution of rice under public distribution system. The total procurement of paddy during 2012 -13 to 2014 -15 shows an appreciable variation over 2015 -17. Procurement of paddy was recorded at 68, 87,998 MT, during 2012 -13 was increased by 94, 78,969 MT in 2014-15. Procurement of paddy during 2012-13 to 2014 -15 was much higher due to larger production and sharp increase in the procurement prices. During 2016 -17 the procurement of paddy was decreased by 55, 57,778 MT as against 64, 71,447 MT in 2015 -16. The allotment and distribution of rice under different schemes – BPL, AAY, Annapurna in all the three schemes the total allotment was quite less from 2012 -13 to 2014 -15 since the distribution was meant for all 23 districts of combined AP. The total quantity of rice distributed among all the 23 districts of combined AP are more or less same from 2012 -13 to 2014 -15 with minor variations. Similarly from 2014 -17 the allotment of rice was higher than the distribution in 13 districts of AP. From the above analysis we can say that the PDS in AP not that effective with regard to distribution to ensure distributional equity. Table -3 Statement showing Procurement of Paddy, Allotment and Distribution of Rice under PDS
Year Procurement Allotment Total quantity of Remarks of Paddy (in MTs) Rice Distributed (in MTs) 2012 - 6887998 3950734 3922274 23 Districts of 13 Combined AP Distribution shown 2013 - 7690267 4058447 3941548 23 Districts of
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14 Combined AP Distribution shown 2014 - 1020068 1012901 (Up to June Up to June, 2014, 23 15 2014) Districts of combined 9478969 AP Distribution were shown 1752818 1635221 (From July, 13 Districts of AP 2014 onwards) 2015 - 6471447 2550857 2367419 13 Districts of AP 16 2016 - 5557778 2655183 2269426 13 Districts of AP 17 Source: Civil Supplies Dept. AP – Gollapudi Welfare Schemesin AP: Andhra Pradesh state is one among the states advanced in the PDS and as introduced a number of innovative novel schemes towards achieving efficiency efficacy of PDS. Subsidy Rice Scheme: Government of Andhra Pradesh has given top most priority to supply of rice at subsidized rate to below poverty line families through Targeted Public Distribution System line (TPDS). Since 1-11-2011, rice is being supplied at Rs. 1 per Kg. to all white cardholders and AAY cardholders. It is an important constituent of the strategy for the up-liftment of below poverty line (BPL) population. The endeavor of the Government is to implement TPDS effectively, efficiently and transparently for the best advantage of beneficiaries. Amma Hastam Scheme: Government of Andhra Pradesh launched a scheme called “Amma Hastam” from 11- 04 -2013. Under this scheme nine Essential Commodities Viz. 1 liter Palmolive Oil 1 Kg Red gram dhal, ½ Kg Sugar, 1 Kg Wheat, 1 Kg whole meal Atta, Chilly 250 Grams Powder, ½ Kg Tamarind, 100 Grams Turmeric Powder and 1 Kg iodized Salt are being supplied in packed form at Rs. 185/- The main objective of the scheme is to provide relief to BPL families from price rise and to ensure supply of unadulterated quality and correctly weighed commodities in a packed form. The cardholders can get benefit of Rs. 107/- per month against the present open market price of Rs. 292/ for the essential commodities. In fact, it is a boon to the poor families who afford at concessional rates. Social Welfare Institutions (SWI) and Social Welfare Hostels (SWH): Central issue price of rice under SWI/SWH is Rs. 565/- per quintal. i.e. at BPL rate. The rice is being released to meet the requirement of all Hostels, Ashram Schools, and Residential Junior
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Colleges of ST, SC and BC categories and other institutions under the control of social welfare department. And also to homes, hostels for Physically Handicapped, Residential Schools for deaf and blind for boys and Girls, Handicapped children, State Home, Service Home, Children Home, Collegiate girls Hostels, Crech centers (to the children of Agriculture labour women) Balwadies, Regional Training Centers, Women Welfare Branches, Mobile Creches, Women and Child Welfare Centre and Vocational Training Centers, which are under control of Women Development and Child Welfare Departments. Rice is supplied at Rs. 400/- per Quintal, to the above institutions. The normal monthly allocation made by Government of India was 5772.260 MTs for Social Welfare Institutions as against the state requirement of 17474.992 MTs. of rice. Mid Day Meal Scheme: Government of India allotted a quantity of 1, 38,232 MTs, of rice under the MGNREG scheme at free of cost for primary and upper primary classes, to meet the requirements under cooked meal programme for the year 2012-13. Rice is being released to DWCRA women and Self-help groups and through Fair Price Shops as allotted by the district collectors. In respect of Hyderabad and Visakhapatnam Metropolitan Cities, rice is being released to Nandi Foundation, an NGO, directly, for supply of cooked meal to the schools. It has been decided by the Government, to release the rice stocks from MLS point to school point to Schools points avoiding F.P. shops point, to ensure proper quality and weighment. In respect of IX and X classes the state Government meets the expenditure of cost and transport and handling charges. Antyodaya Anna Yojana Scheme (AAY): This scheme was launched in Andhra Pradesh February, 2001 for the poorest of the poor families in order to make TPDS more focused and targeted towards this category of people. AAY identified one crore poorest of the poor families from amongst the BPL families covered under TPDS and providing them food grains at a highly subsidized rate of Rs.2/ per Kg. for Wheat and Rs. 3/ per Kg for Rice. The scale of issue which was initially fixed at 25 Kg per family per month has been increased to 35 Kg per family per month with effect from April, 2002. This scheme was expanded in 2003- 04 by adding another 50 lakh BPL households headed by widows, terminally ill persons, disabled persons or persons aged 60 years or more with no assured means of subsistence or societal support. At
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present 9.75 lakh AAY families are being supplied 35 Kg rice at Rs. 1 per Kg per family as against the target of 9.08 lakh AAY families. A quantity of 34,217 MTs of rice is being supplied under AAY scheme at Rs. 1 per Kg against the allotment of 31,798 MTs per month. Annapurna Scheme: The Annapurna Scheme was announced by the Finance Minister in his budget speech for the year 1999 – 2000 to provide food security to those indigent senior citizens who are not covered under the TPDS and who have no income of their own. Through this scheme, it is intended to provide 10 kgs of good grains per month free of cost to all such persons who are eligible for old age pension under the National Old Age Pension Scheme (NOAPS), but are not receiving it. The Gram Panchayat would identify, prepare and display a list of such persons after giving wide publicity to the scheme. Wheat Based Nutrition Programme: The scheme is operated by the Women Development and Child Welfare (WD & CW) Department in all districts except Guntur, Prakasam, Kurnool, Anantapur, Hyderabad and Adilabad and popularly known as Integrated Child Development Scheme (ICDS) / Anganwadi Centres (AWCs). Problems of PDS The Public Distribution System of Andhra Pradesh is considered one of the successful systems. However, it has some of the drawbacks which call for corrective measures of the system is to be more purposeful. First, there is a strong care for making the system target group oriented. Originally, it was meant to cater to poorer people in the urban as well as the rural areas in fact the poor slum dwellers and the immigrants remain largely out-side the preview of the P.D.S. Secondly, the FPS are concentrated in urban areas, Thirdly, what the vulnerable groups prefer to consume E.g. Coarse grains are not supplied at the FPS. There are over 5 lakhs villages in the country, in addition to small and other towns where nearly 20-40 percent population is poor. Now three lakhs of FPS would mean that nearly half of the villages have no F.P.S. It is evident that this is still an unfulfilled promise for a long time that there would be one FPS for every 2,000-rural population in a radius of 3 kms. The food grain supplies through P.D.S. are not even catering to 50 percent of the food needs of the poor.
Irregular supply of ration items.
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Some times the ration items are sold in black market by the dealers in collusion with and authorities. Corruption at various levels of civil supplies department is rampant. Some times the dealers are not in a position to pay the money and lift the stocks due to inadequate credit facility. Transportation losses. Short of storage facility Demand of tips to godown keeper and transporters Short supply. Improper allotment of ration cards. It was found that some of the people who belong to creamy layer also have ration cards while on the other hand some people who actually deserved do not have the ration cards. Poor quality of goods. There were long queues. The shops were open at the discretion of the Dealer and the timings were also not properly maintained. Uncertainty of stock arrival at FPS. Suggestions Suggestions for the improvement of the public distribution system relating to the policy and operation are:
Allotment of quota should be made on practical basis. The item covered by PDS should be increased. Cards should be issued to all needy people and stringent action should be taken against those people who own the cards even though they are well off. Good quality commodities should be supplied. Necessary measures should be taken that the F.P.S. should be open all round the month and the timings should be specified and implemented strictly. Credit facility should be provided to all poor dealers. Quantity should be more and timely distribution must be there. Storage facility at gram panchayat level should be provided. Steps should be taken to bring the gaps in structural and management dimension of functions of fair price shops. Necessary steps should be taken to create awareness among consumer about the working and organization of P.D.S.
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Stringent action should be taken against the officers and Dealers indulge in malpractice. Conclusion Andhra Pradesh State is identified as the “Bejeweled Rice Bowl of India”. In Andhra Pradesh, Agriculture plays a crucial role in its economy, with the largest segment of the population being dependent on agricultural sector for employment. Rapid and sustainable growth in agriculture has been identified not only as a key driver for economic development but also for achieving self-sufficiency and ensuring food security to the people. The Global Hunger Index reveals that nearly 50 percent of Worlds hungry live in India. The PDS has helped to reduce poverty and it improves food security of the poor. The targeted public distribution system aimed at providing essential commodities to the poor both in rural and urban areas at concessional rates. However, very often PDS is being criticized for in effectiveness and in efficiency in achieving its objectives, the government of Andhra Pradesh has been reducing the burden of subsidies on one hand and on the other it has drastically reduced the number of white ration cards during 2013-14. A new study based on NSSO data, has estimated that 46.7 per cent or 25.9 million metric tonnes of the grain (rice and wheat released through the PDS, did not reach the intended beneficiaries in 2011-12. The study further reveals that Andhra Pradesh and Tamil Nadu are among the better performers with 11.1 percent and 12.2 percent leakages respectively. The Shanta Kumar Committee recommendations are completely against the implementation of TPDS and Food Security Act. It wants to reduce the coverage to 40 percent of the population as against 67 percent. The TPDS is no doubt an instrument which reduces poverty and ensures the food security to the millions of helpless poor. References
1. Venugopal, K.R., 1992 Deliverance from Hunger, The Public Distribution System in India. Sage Publications, New Delhi. 2. Rahim. C.A. Management of Public Distribution System in Andhra Pradesh: Administrative arrangements in delivery system, Rural Development. Vol. No.16 (1), 1997. 3. R.N. Chopra, operational problem of Food Corporation of India as a supplier to the public distribution system – Public distribution system; Evolution, Evaluation and prospects. Ed. By N. Dhalokia and R. Khurana, oxford and IBH pub. Co., in New Delhi, 1979.
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4. Ibid. p.111. 5. K.S. Mathew, Role of consumer crops in the distribution of consumer goods especially essential commodities - Public distribution system; Evolution, Evaluation and prospects. Ed. By N. Dhalokia and R. Khurana, oxford and IBH pub. Co., in New Delhi, 1979. 6. Ibid. p.178. 7. Madhav P. Kacker, managerial aspects of fair price shops - Public distribution system; Evolution, Evaluation and prospects. Ed. By N. Dhalokia and R. Khurana, oxford and IBH pub. Co., in New Delhi, 1979. 8. Ghumaan, G.K and Dhiman, P.K: Role and effectiveness of Public distribution system in providing food security in India, Indian Journal of Research, and Vol.3 issue. 5 June 2013. P.25 9. Indian Food Banking Network A food security foundation India initiative, www.india food banking.org/ hunger. 10. Reetika Khera: Revival of the Public Distribution system: evidence and explanations. EPW, November, 5, 2011. 11. GOI : Tenth Five Year plan 2002-07, Planning Commission, New Delhi, 2001,P.365 12. Bhaskar Dutta and Bharat Ramaswami (2001) “Targeting and Efficiency in the Public Distribution System: Case of Andhra Pradesh and Maharashtra”, Economic and Political Weekly, No.18, May 5th-11th. 13. Abusaleh Shariff Ananta C Mallick (1999), “Dynamics of Food Intake and Nutrition by Expenditure Class in India”. Economic and Political Weekly, Vol.34, No.27, pp.1790-1800, 3rd – 9th ‘July. 14. Alessandro Tarozzi (2005), “The Indian Public Distribution System as provider of food security: Evidence from children nutrition in Andhra Pradesh., ELSEVIER European Economics Review, 49, 1305-1330. 15. Vide G.O.MS. No.22 CA, F&CS (CS.III) Department, Government of Andhra Pradesh Dt. 6-6-2008. 16. Vide Information on PDS – given under right to information Act – 2005, by the Office of the commissioner of Civil Supplies, Hyderabad to Sri D. Gopal Reddy dt. 7-10-2009. 17. Towards a Hunger Free India, www.rediff.com 18. Syed Safid Hussian yaidi, Economic problems of India, Namerk Publications Private Limited, New Delhi, 1994.
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HERITAGE TOURISM: ECONOMIC VALUATION OF TAMAN SOEKASADA UJUNG IN KARANGASEM, BALI
Dewa Agus Yuda Ariawan1, I WayanArdika2, Made Antara3, Made Suradnya4 1) Student of Tourism Doctorate Program of Udayana University, e-mail: [email protected] 2) Promoter and Professor at Tourism Doctorate Program of Udayana university 3) Co-Promoter and Professor at Tourism Doctorate Program of Udayana University 4) Co-Promoter
Abstract This research aims to estimate TEHBV of Taman Soekasada Ujung (TSU) as the heritage tourism in Karangasem, Bali. Bali Government tourism office (2017) has set some historical buildings for heritage tourisms, e.g. Goa Gajah in Gianyar Regency, Kertagosa in Klungkung Regency and TirtaGangga together with Taman Soekasada Ujung in Karangasem Regency. Applying quantitative method using TC approach and WTP, primary data was obtained from 125 respondents using purposive and accidental sampling. Secondary data was obtained using documentation technique. The research is conducted at historical building, Taman Soekasada Ujung with some considerations that (1) TSU has the highest rate of tourists visit. It is similar to TirtaGangga, and (2) TSU is one of the heritage tourisms located in Bali. For the heritage tourism, TSU is not as popular as Goa Gajah in term of tourist visit number, TSU still has some beneficial values (Grandstaff and Dixon, 1991). It is found that TEHBV in 2017 is around 1,8 billion IDR. TEHBV is the total sum of TUV, TOV and TEV. Key words: TEHBV, heritage tourism, travel cost, WTP PREFACE Background Tourism is generally supported by natural and cultural resources.
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These resources can become tourist destination and attraction. Tourism industry is one of main sectors and become center of interest in many developed and undeveloped countries. Tourism is one of the biggest industries and country’s revenues in the world (Pedersen, 2002: 11). Both tangible and intangible heritage tourism is supported by cultural heritage resources. The growth of heritage tourism is high and progressive. Culture inheritance could be said as something positive and beneficial. This is due to the fact that maintaining culture inheritance either in the form of tangible or intangible can be profitable (Ardika,2015: 1). Indonesia is one of the countries in the world that has culture diversities. Culture heritage has valuable meaning and contains attraction in tourism industry for knowledge and experience. Heritage or culture tourism is the sector with progressive growth. The potential of product in tourism field can be seen from the beauty of various nature panorama, culture, nation history, unique ceremonies, various kind of paintings and handicrafts (Payangan, 2014: 5). Texas Historical Commission/THC (TT: 8) stated that heritage tourism is one of fastest segments grows from tourism industry and successfully preserved the resources and increasing local economic. However, accurate consideration and planning is needed for initiative or program to develop heritage tourism site. In this context, culture resources are very important to preserve. There are number of logical reasons to sustain tourism destination development. These are: (a) the fact that competition in tourism destination is very incisive both globally and nationally. This demands an optimization of the Excellency or competitiveness (Howie, 2003; Dwyer dan Kim, 2003 in Damanik and Teguh, 2013: 1-2), (b) if we looked up in national context, there is a fact that tourism development varies in eachregion. Bali Government tourism office (2017) has set some historical buildings as heritage tourism, e.g. Goa Gajah in Gianyar Regency, Kertagosa in Klungkung Regency and TirtaGangga along with Taman Ujung in Karangasem Regency. The number of visit is depicted in Table 1below:
Table 1
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The number of Foreign and Domestic tourists visiting heritages tourist objects in Bali Year 2015 Tourist Typology Heritage Tourist Domestic Foreign Total Objects Goa Gajah 37.280 252.868 290.148 TirtaGangga 11.727 47.249 58.976 Taman Soekasada 44.665 24.093 68.758 Ujung Kertagosa 5.330 38.353 43.683 Source: Bali Government Tourism Office (2017)
Referring to table 1 above, Taman Soekasada Ujung is chosen for the research object due to the fact that Karangasem regency has more than one heritage tourist objects and TSU has higher number of visit compared to TirtaGangga. The research question is; “what is the economic value of the historical building of TSU functioning as a heritage tourismobject?” Theoretical Based Economic Valuation Economic valuation is the approach to do monetary valuation toward nature and environment resources. Fandeli (2012: 197) stated the definition of economic valuation is the approach of economic assessment that counts the effect of utilization toward environment or utilization components in environment, thus related to the utilization or effect economically from environment utilization. Suparmoko and Suparmoko (2000: 1) added that it is an activity of utilizing environment. Hence, the function of environment can be maintained or even can be increased in the way of usage for long term period. Valuation is the process to do an assessment on monetary toward things or service related to all aspects. Things or service can be judged from the aspect that has market price which the utilization value is directly consumed and indirect usage (Fandeli 2012: 196). In accordance with valuation, the values can be measured directly from survey (Rokeach, 1973 in Reisinger, 2009: 125). This valuation can be
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done to evaluate their disagreement or agreement by using Likert scale (Milbraith, 1980 in Reisinger, 2009:125). Measurement can also be measured indirectly included asking people about the wanted values or by describing others (Reisinger, 2009:125). Djajadiningrat et al., (2014: 48) described that counting the benefit of a thing or service in term of valuation. Valuation is the procedure to find out the value of a system and the referred value is the benefit value which can be enjoyed by society. Costanza in Djajadiningrat et.al., (2014: 48), added the definition of valuation is the perception of someone toward the meaning of an object in period and certain place. Bateman and Umar in Djajadiningrat et al., (2014: 48) defined economic valuation pointed to the determination of money value for assets, things and non-market service in which they can be bought directly and sold at the market. Economic valuation is measurement method for transforming things or non- market service into monetary value (Djajadiningrat et al., 2014: 48). Besides that, economic valuation can be implemented on two kind of needs, such as: (a) for evaluating assets or nature wealth, and (b) for evaluating the effect of an activity toward assets/nature wealth either positively (benefit) or negatively (Suparmoko et al., 2014: 14). Suparmoko et al (2014: 18-24) further stated some techniques with general frameworks of economic valuation which consists of: (1) market price technique, (2) substitute price technique, and (3) surveytechnique. Georgiou et al. (1997: 5-7), mentions economic valuation in accordance with good or bad natural resources and environment by anthropocentric evaluation process (centered in human). There are two process needed in economic valuation; measuring and showing the value of environment assets and to get illustration of giving value process from peole toward the environment value selection. On the other hand, Huftschmidt in (Suparmoko 2002: 15) mentioned various valuation method toward environment effect has already been implemented in many projects in many countries. Basically, these methods can be categorized into three kinds of methods such as: (1) directly method based on market value or productivity, (2) method using substituted market value or complementary values, and (3) method based on survey result.
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In economic valuation, in an old technique benefit aspects can be used to value nature tourism assets. These are: (1) travel cost method, (2) contingent valuation method, and its approach (3) hedonic price (Tisdell, 2003: 6). Jantzen (2006: 7) proposed and added that nature resources valuation and environment seen as part of economic theory on positive externality in the form of economic benefit for certain consumer (without paying directly at the mentioned benefit before). For the classification of benefit in valuation and estimated total economic value from nature resources and environment can be resulted from use value and non-use value. Ortolono (1997: 120) stated there are two general categories of nature resources and environment valuation method, such as: market based methods which estimate value based on choice with reality made with contingent valuation methods. Tietenberg (1998: 66) added contingent valuation methods (CVM) is a method that dependent on survey to assure how many respondents will be measured to pay for maintaining the environment to reduce amount of losses or decrease various type of environment risks proposed by modern industry society. Nijkamp (2012: 81-82) proposed that economic valuation of cultural heritage resource is different from the intrinsic purpose from culture assets, but aimed to evaluate the purpose of culture assets owned by society with identification and predicts the implication of use value from cultural heritage resources. Generally, economic valuation pointed at used value and service, and also implemented in nonuse value such as externality of things and services that can give value for culture assets. Even though these culture assets seriously haven’t been visited. According to Throsby (2000:28), things and service value measurement of cultural resources used economic analysis in the way of giving direct evaluation from cultural resources and economic value. Throsby (2012: 47) added many characteristics will be influenced in economic value from historical buildings and the provided service, so that economic evaluation can be done in order to give the importance of quality from cultural heritage resources. Ready and Navrud (2002) said that things and service from cultural heritage resources similar to the things and service from nature and environment resources is usually considered as a public commodity. Thus, in the development to predict nature and environment resources can also be implemented for commodity and
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services on cultural heritage resources, so that in the way of predicting the values of commodity and service from cultural heritage resources. For example, public commodity that isn’t traded at market by using valuation technique can be enabled by using measurement preference in its preservation. In accordance with above criteria, Pearce et al. (in McLoughanet al., 2005: 9) revealed support to describe cultural heritage resources valuation can also be done by nonuse value such as can be implemented at nature and environment resources. Cultural Heritage Resource Value According to Darvill (in Hardesty, et al. 2009 in Ardika, 2015: vi), values owned by cultural heritage can be measured by:
1. Use value included the use of cultural heritage for research education, tourism, commercial symbolic, legitimation and socialsolidarity.
2. Option value related to conservation and the use of cultural heritage in the future,and
3. Existence value related toemotion. Literature Review Similar researches have been conducted to find out economic value of nature and environment resources, e.g. coral reefs as tourist attraction. Ariawan (2004) conducted research enittled “Economic Value of Coral Reefs as Tourist Attraction in Tulamben, Bali: A Study of Environmental Economics” found out research results as follows: Based on total average of travel cost using travel cost method (TCM) for use value obtained in the amount of 43.585.765.700 IDR, based on total average willingness to pay (WTP) for nonuse value (NUV) by using contingent valuation method (CVM) obtained in the amount of 1.579.123.980 IDR and total economic value (TEV) around 45.164.889.680 IDR. It is relevance with the research that will be undertaken located at the use of monetary evaluation (quantitative) from travel cost method and contingent valuation method which is done for cultural heritage tourismresources. The research about economic valuation which is conducted by Tania et al.,2011; Welly et al., 2011 (in Suardana, 2015: 12), in the tourism area of Nusa Penida, Klungkung, Bali focused on willingness to pay (WTP) from tourists who went for diving and snorkeling. The
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research found out that tourists give positive perception toward entrance fee with hope of quality service improvement. The relevance with this research is in the use of willingness to pay (WTP) approach as one of monetary economic valuation for nonuse value at preservation for supporting sustainable heritage tourism development. In the research of economic valuation toward World Cultural Heritage, Pakdeebureeet al., (2011) entittled “Economic Valuation of The World Cultural Haritage for Promoting Community-Based Flood Disaster Management: A Case Study of Ayutthaya Historical Park” obtained result that: total economic value for Ayutthaya Historical Park in the amount of 8.505.023.942,10 (Bath per year) through contingent valuation method and travel cost method, and using SWOT- AHP method for the whole awareness toward Ayutthaya Historical Park obtained strength factor of 50,86% at main priority for perception from some experts including cultural heritage economic value, tourist object and world cultural heritage sites. On the other hand, weakness factor (14.90%) at the last priority for the expert perception including physical od Ayutthaya Historical Park, community participation and the way of work in organization authority, opportunity factor (18,78%) and threat factor (15,45%). The relevance of this research is the existence of the quantification of total economic value from valuation technique with travel cost method and contingent valuation method. In accordance with the explanation above, Armbrecht (2012) conducted research entitled “The Value of Cultural Institutions Measurement and Description”, This research focuses on how to measure the value that perceived by applying contingent valuation method and travel cost method, a cost-benefit framework, in the sustainability of institution and describing the value perceived at cultural institution into use and nonuse value. Its relevance with this research is at valuation method such as travel cost and contingent valuation method for use value and nonusevalue. Concept Cultural Heritage The limits of cultural heritage or in this case heritage tourism can be used as reference such as existed in the Constitution of the Republic of Indonesia No. 11 Year 2010 about cultural heritage is described that object, building, or structure that can be proposed as cultural heritage
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objects, cultural heritage buildings, or cultural heritage structures must fulfill the requirements: (a) the age around fifty years or more; (b) represent style period at least fifty years old; (c) having a special meaning for history, knowledge, education and/or culture; (d) having culturevalueforstrengthennationpersonality.Culturalheritageobjectcan be: (a) in the form of natural object and/or man-made objects that can be used by human, along with the remains of biota that can related with human activity and/or can be related with human history; (b) moving or not moving; (c) as a unity or group. Cultural heritage buildings can be: (a) single element or more; and/or (b) standing free or unite with nature formation. Cultural heritage structure can be single element or more elements and/or half or the whole of natureformation. Heritage Tourism International Cultural Tourism Charter culture tourism (http://www.icomos.org/tourism/charter.htmlin Raj, 2004: 67) defined as follows: Cultural tourism is defined as “..Domestic and international tourism continues to be among the foremost vehicles for cultural exchange, providing a personal experience, not only of that which has survived from the past, but of the contemporary life and society ofothers..” Economic Value of Cultural Heritage Resources Economic value of cultural heritage resources, pointed to cultural heritage value for Taman Soekasada Ujung as heritage tourism destination, can be described in the picture belowhere:
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Picture 1 Economic Value owned by Taman Soekasada Ujung (Source:Darvill in Hardesty, et al. 2009 in Ardika, 2015: vi, modified by researcher) Research Methodology The research object, which is also the location of the research, is the historical building of Taman Soekasada Ujung at Tumbu Village Karangasem Subdistrict. Quantitative method is applied with the use of survey technique. It is conducted by distributing questionnaire to foreign and domestic tourists to measure travel cost and willingness to pay (WTP) toward historical building as heritage tourism on use value (UV), option value (OV) and existence value (EV). Zechmester, 2000 in Emzir (2012: 39) stated that survey technique also involved the use of prior set questions in the form of questionnaire. The sample used in this research is non random sampling; purposive accidental and quota sampling. The quota sampleis 125 respondents which divided into 81 of domestic tourists and 44 foreign tourists taken from number of visit percentage of tourist typology in 2015. Quantitative Analysis Referring to picture 1 above, total economic historical building value (TEHBV) is the sum of use value (UV), option value (OV) and existence value (EV) adopted from Pearce and Turner (1990: 131).
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Total economic historical building value (TEHBV) can be explained as follows: TEHBV = TUV + TOV+TEV (1) TEHBV = total economic historical buildingvalue TUV = total use value or total use value included the use cultural heritage for research, education, tourism, recreation, commercial, symbolism, legitimation and social solidarity. Heritage tourism estimated by travel cost method(TC). TOV = Total option value related to conservation and the utilization of cultural heritage in the future, estimated by giving direct offer of willingness to pay (WTP) in questionnaire. TEV = Total existence value related with emotion. This can be estimated by giving direct offer of willingness to pay (WTP) inquestionnaire. It is then continued by finding out the result of prediction toward number of visits in the next year by using parabola trend with the equation of Y’ = a + bX
+ cX2 (Supranto,1989:192) ...... (2) in which X =time After having the prediction result toward number of tourist visit accordingly, it is continued to search total use value (UV), done by finding out travel cost average, ATC (the average of travel cost), consists of option value (OV) and existence value (EV) done by finding out the average of willingness to pay (AWP) adopted Grandstaff formula and Dixon, 1991 modified in Then, J. et al., TT described asfollows: ……………………………………(3)
……………………………………….(4)
……………………………………….(5)
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Where: TTC = Total travel cost (inrupiah) ATCi = the average of travel cost (inrupiah) TWP = total of willingness to pay (TWP1) and existence value (TWP2) in rupiah AWPi = the average of willingness to pay (in rupiah) ni = number of respondent filling the questionnaire N = number ofrespondents T = number of prediction toward tourists visit in2017
Result and Discussion Taman Soekasada Ujung is located at the northern park of ManikanPura and surrounded by panorama of hills and Mount Agung. At west is the highway, some houses, mosque and primary school building. At east side is the highway, rice fields, and coconut field and it is also the entrance to the park location that can be reached by passing one of three gates,: east, south, and top gate (Karangasem Regency Culture, Tourism and Art Office,2004).
Picture 2. The Porch at Taman SoekasadaUjung.
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Total Economic Value that Owned by Taman Soekasada Ujung as Heritage Tourism Finding out total economic value at Taman Soekasada Ujung as heritage tourism (total economic historical building value, TEHBV) in 2017, there will be some steps applied such as (1) looking for the number tourist visit from the result of prediction using parabola trend by studying data of the last 10 years tourist visit. Then, finding out for 2016 and 2017 tourist visit, (2) economic valuation in each obtained value such as use value (UV) from travel cost (TC), option value (OV) from willingness to pay (WTP) and existence value (EV) from willingness to pay. Furthermore, finding out the average of each value in rupiah from 125 respondents visiting Taman Soekasada Ujung based on quotasampling. Tourist Visit Prediction The data of tourist visits in Taman Soekasada Ujung for the last eleven (11) years. From 2005 until 2015, Bali Government Tourism Office (2017) remarked in a row as follows: 21.574 visits (2005), 12.666 (2006), 15.712 (2007), 21.755 (2008), 27.875 (2009 and the result of interpolation), 33.995 (2010), 70.167 (2011), 99.060 (2012), 109.221 (2013), 120.335 (2014) dan 68.758 visits in 2015. Referring to the data above, the prediction of tourist visits for 2016 and 2017 will be found by using trend parabola formula (2ndformula) or using quadratic trend caused by up and down of number of visit in the recent data. SPSS IBM version 20 is used in processing data. The results are Fresult= 8,568 (significant 0,010 and this means 1,0 % < 5%). R2= 68,2% (0,682). It is found out that 68% time trend affected positively toward number of visit and the other 31,8% is affected by another variable that isn’t included in analysis (see: attachment no. 37).
Adjusted R2= 60,2% (0,602). Furthermore, each of equation coefficient shows that tourist visit prediction using parabola trend equation of Y’ = 48.247 + 10.654X + 387X2 and this equation model is valid. Referring to the equation above, tourist visit prediction in 2016
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(X=6) can be counted by equation: Y’ = 48.247 + 10.654X + 387X2. It is Y’ = 48.247 +
10.654(6)+387(62)equalto126.087touristvisit.Touristvisitprediction for 2017, will be analyzed using the same equation as above and only replaced Xvalue with 7. It is Y’ = 48.247 + 10.654(7) + 387(72) equal to 141.766 tourist visit.Therefore, tourist visit prediction for 2016 is 126.087 and for 2017 is 141.766. Based on this parabola trend calculation, the number of tourist visit will be increased in the next years. Use Value, Option Value and Existence Value Use value (UV) of Taman Soekasada Ujung as heritage tourism through botdomestic and foreign tourist visits can be measured by finding out the average of travel cost (TC) from 125 respondents. Using primary data process, the average of travel cost (TC) from tourists is 13.317.593 IDR. There are some currencies converted into Rupiah, for instance Australian Dollar, US Dollar, Pound sterling and Euro. The conversion into Rupiah from each currency above referred to http://www.xe.com/currency/accessed on October 6th, 2017 and https://coinmill.com/GBP_calculator.htmlaccessed on October 2nd,2017. The next creator of economic value is option value (OV) in Taman Soekasada Ujung measured using the willingness to pay (WTP) of both domestic and foreign tourists when Taman Soekasada Ujung has been conserved and it is declared for cultural heritage in the future. From the primary data processed, it is found out that the average of willingness to pay (WTP) of tourists is 48.291 IDR. Existence value (EV) is the economic value of Taman Soekasada Ujung. This value is also obtained from willingness to pay (WTP) from tourists with the condition that Taman Soekasada Ujung has already given the tourists an emotional touches from aesthetic symbols owned TSU as cultural heritage. Analyzing the primary data source, it is found out that the average of willingness to pay (WTP), the existence value (EV) is 49.033IDR.
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To find out the total economic historical building value (TEHBV) from Taman Soekasada Ujung from each category of total use value (TUV), total option value (TOV), and total existence value (TEV), it is formulated asfollows:
1. Total use value of Taman Soekasada Ujung as heritage tourism in 2017 is 13.317.593 IDR X 0,976X 141.766 tourists = 1.842.670.323.896 IDR. (appropriate with the 3rdformula)
2. Total option value (TOV) of Taman Soekasada Ujung as heritage tourism in 2017 is 48.291 IDR X 0,832 X 141.766 tourists = 5.695.890.226 IDR. (appropriate with 4thformula)
3. Total Existence Value of Taman Soekasada Ujung as heritage tourism in 2017 is 49.033 IDR X 0,784 X 141.766 tourists = 5.499.750.426 IDR (appropriate with the 5thformula) Based on the calculation for the total of three values above and referring to the formula (1) for the total economic value of historical building is: TEHBV = TUV + TOV + TEV: = 1.842.670.323.896 IDR + 5.695.890.226 IDR + 5.449.750.426 IDR = 1.853.815.964.548 IDR The number above shows that total economic value of historical building (NEEBT) owned by Taman Soekasada Ujung as heritage tourism in 2017 is 1.853.815.964.548IDR. ResearchImplication The implication resulted from this research strengthens and to maintain the economic value of historical building as heritage tourism and practically can give contribution to the management to understand the potential economic value of the site, TSU in thefuture. Conclusion and Recommendation Total economic historical building value (TEHBV) owned by Taman Soekasada Ujung as heritage tourism in 2017 is 1.853.815.964.548 IDR deriving from the sum of total use value, total option value and total existence value.
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ETAP SAK IMPLEMENTATION IN SME IN TABANAN REGENCY
Ni Nyoman Ayu Suryandari, SE.,M.Si.,Ak.,CA Daniel Raditya Tandio, SE., Ak., M.Si
Abstract SAK ETAP is a standard that refers to SMEs specific business financial statements or entities that do not have significant public accountability, where financial statements are made not public. SAK ETAP is effective as of January 1, 2011. This study aims to determine the implementation of SAK ETAP in SMEs in Tabanan Regency in terms of entrepreneur education, length of business, business credit, information technology and perception of SME entrepreneurs. The sample in this study consisted of 94 units of SMEs registered in DISPERINDAG, Tabanan Regency. Sampling in this study uses purposive sampling method, and uses the Slovin formula to determine the minimum sample size. Data collection methods with questionnaires and interviews. Data analysis used in this study is logistic regression analysis. The results showed that the level of education, the number of business loans and information technology had a positive effect on the implementation of SAK ETAP. While the business duration and perceptions of entrepreneurs do not affect the implementation of SAK ETAP.
Keywords: Business Characteristics, Perception of Entrepreneurs, SME, SAK ETAP I Introduction It is recognized that micro, small and medium enterprises (SMEs) play a very vital role in development and economic growth. Not only does the business group absorb the most labor force so that it becomes a source of employment or income growth, but also in many countries its contribution to the formation or growth of gross domestic product (GDP) is very large (Tambunan, 2009). In 2016, SMEs that have high resilience will be able to sustain the country's economy, even during the global crisis. In 2016 the number of SMEs in Indonesia reached 57.89 million business units and still continues to grow, spread throughout Indonesia. SMEs in Bali Province have increased from year to year, from the data of the Bali Provincial Office of
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Cooperatives and SMEs, the number of SMEs in 2015 reached 265,558 units consisting of the informal sector 203,119 units and the formal sector 61,648 units. The high growth of SMEs in Bali has a positive impact in terms of employment, even distribution of development, especially in the economic field and an increase in Gross Regional Domestic Income (Sutandra, 2015). But behind the glorious achievements shown by the existence of these SMEs, in reality there are still various problems and constraints faced by SMEs, including classic obstacles namely the quality of human resources (HR), weak business networks and market penetration capabilities, the mentality of SME entrepreneurs, lack of transparency between the early generation of SME builders for the next generation, legality, and financial problems (Handayani, 2009). In the research of Tihomola (2013) proved that there are several problems that cause failure in SME. These problems include low levels of education and lack of training, poor marketing, bank reluctance to provide loans to SMEs, the use of business assets for personal use, the amount of security costs (illegal fees), and the lack of support from the government. From the data on the number of SMEs in Bali, there are in Tabanan Regency the number of SMEs reached 8591 units. However, SMEs in Bali, especially Tabanan Regency, still face various obstacles to the weak market network, low quality of human resources, production and technology problems and capital problems. until now there are many financing programs for SMEs both from the government and banking. To overcome obstacles in meeting capital for SMEs the Provincial Government of Bali established the Regional Credit Guarantee Company (Jamkrida) Bali, which is expected to overcome the problem of lack of business capital for SMEs whose businesses are feasible but have difficulty accessing credit due to limited collateral (Sutandra, 2015). Along with the rapid development of businesses in Indonesia, the Financial Accounting Standards Board (DSAK) has ratified the Entity Financial Accounting Standards without Public Accountability (SAK ETAP), aimed at business entities that do not have public accountability, such as SME entities. SAK ETAP is effective as of January 1, 2011 but the application before the effective date is permitted (IAI, 2009: 166). Entities without public accountability are entities that do not have significant public accountability and issue
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financial statements for purposes but (general purpose financial statements) for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies (IAI, 2016). The presence of SAK ETAP is expected to provide convenience for SMEs in presenting financial statements. SAK ETAP provides convenience for an entity compared to the General SAK with more complex reporting provisions (Hayadi, 2010). According to the Financial Accounting Standards of Entities without Public Accountability, the purpose of the financial statements of micro, small and medium entities is to provide information on financial position, performance and cash flow statements of an entity that is beneficial to a large number of users in making economic decisions by anyone who is not in a position to request a report special finance to meet certain information needs (IAI: 2009). Financial reports have an important role to achieve business success, including for small businesses (Ervillia, 2009). Financial statements can be a reliable basis for decision making in the management of micro, small and medium enterprises, including for pricing decisions, market development, including for investment decisions (Prastowo, 2009). Knowledge in the implementation of financial statements is very helpful for SMEs in conducting business activities. But the limitations faced by SMEs are the education of entrepreneurs who do not know accounting or bookkeeping, lack of discipline in recording financial transactions, to the absence of sufficient funds to employ accountants or buy accounting software to facilitate accounting accounting (Rudiantoro and Siregar, 2011). provide perception and understanding of financial statements, these perceptions will affect the use of financial statements, namely SAK ETAP. Previous research conducted by Tuti and Febrina (2015) found that the level of education did not significantly influence the understanding of SMEs in preparing financial statements based on SAK ETAP. But in the research Sariningtyas and Diah (2013) found that there was a positive influence between the level of owner's education on the needs of SAK ETAP for SMEs. Malini (2015) found that the level of education had a positive effect on the application of SAK ETAP. In addition, businesses that have older ages have more experience in managing their business and financial statements (Rudiantoro and Siregar, 2011). With adequate accounting, SME entrepreneurs can meet the requirements in applying for credit in the form of financial
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statements, evaluating performance, knowing financial position, calculating taxes and other benefits (Warsono, 2009). Research conducted by Rudiantoro and Siregar (2011) found that the length of standing effort had a negative effect on the perception of SMEs in implementing SAK ETAP. Tuti and Febrina (2015) found that business duration had a positive influence on the understanding of SMEs in preparing financial statements based on SAK ETAP. Many government or private financial institutions such as banks channel credit to SMEs with certain conditions, one of the conditions is a business financial report that is used as material for analysis in lending and in credit applications business financial statements are needed. In the research of Rudiantoro and Siregar (2011) the low quality of financial reports negatively affects credit received by SMEs. Malini (2015) found that the quality of financial statements has a positive effect on credit received by SMEs. Understanding information technology provides knowledge and ease in presenting financial statements. Accounting standards that can accommodate entrepreneurs can help SMEs in providing quality financial information. SMEs with good business development generally make financial statements based on SAK ETAP, in the financial statements can be seen whether the business is developing or not, thus the entrepreneur can determine the next step for the business. Sariningtyas and Diah (2013) found that there was a positive influence between understanding information technology, on the needs of SAK ETAP for SMEs. SME entrepreneurs can have different information in interpreting the value of accounting information. Real experience will shape the right perception of accounting information. With the learning process or experience understanding financial information systems based on IFRS ETAP can change the perception of entrepreneurs (Ikshan and Ishak, 2005: 57). Previous research conducted by Anggara (2012) found that there was a significant positive effect between the perception of SMEs about SAK ETAP on behavior in the presentation of financial statements. Rudiantoro and Siregar (2011) found that the perception of SME had a positive effect on financial statements. Sofiah and Murniati (2014), Auliyah (2012), Tarmizi and Bugawati (2013) and Malini (2015) found that the perception of SME had a positive effect on information from SAK ETAP, where respondents considered it very important to have
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financial accounting information based on SAK ETAP. So that the important things examined in this study are "whether the level of education, length of business, size of business credit, understanding of business information technology and the perception of SME entrepreneurs influence the implementation of IFRSs?" II Theoretical Basis Perception Theory A person's perception of something arises because of some stimulus that affects perception. SME entrepreneurs can have different information in interpreting the value of accounting information. Real experience will shape the right perception of accounting information, with the learning process or experience understanding the SAK ETAP- based financial information system can change the perception of entrepreneurs. So the better the perception of SMEs towards the understanding of SAK ETAP, the higher the implementation of SAK ETAP in the business financial statements. Compliance Theory Financial Accounting Standards (2009) explain that financial statements are part of the financial reporting process that aims to provide information about the financial position, performance, and management of the company that is useful for users to make economic decisions, thus employers must be consistent and compliant with the making of financial statements based on accounting standards that have been used. Entrepreneurs, especially SMEs, must abide by the use of accounting standards in the delivery of financial statements, namely compliance with the behavior of SME entrepreneurs in making financial statements based on SAK ETAP, because SAK ETAP is specifically used for entities without public accountability such as SMEs. Entity without Public Accountability Financial Accounting Standards (SAK ETAP) The Indonesian Institute of Accountants on 17 July 2009 has launched SAK ETAP. However, considering the definition of SME itself often changes, then to avoid confusion, this standard is named SAK ETAP. SAK ETAP is effective as of January 1, 2011 but early application as of January 1, 2010 is permitted (IAI, 2009: 166). Companies that comply with SAK ETAP requirements must choose whether to keep compiling financial statements using PSAK or switch to using SAK ETAP. If the company uses SAK ETAP, the auditor who
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conducts audits at the company will also refer to SAK ETAP. According to Daniel (2003) in the Financial Accounting Standards module for Entities without Public Accountability, namely: 1) Entities that do not have significant public accountability; 2) Entities that publish financial statements for general purposes (general purpose financial statements); 3) Entities with significant public accountability may use SAK ETAP if permitted by the competent authority. With the existence of SAK ETAP, small and medium-sized companies can prepare their own financial statements and can be audited to get an audit opinion. Simple financial information but provides reliable information. Providing information about the financial position, performance and cash flow of the entity that is useful for broad users who are not in a position to request reports to meet certain information needs, for example given to: Banks, Owners and Funders. SAK ETAP was prepared by adopting IFRS for SME with modifications in accordance with Indonesia's conditions (Daniel, 2013). Difference between PSAK and SAK ETAP
1) Presentation of PSAK Financial Statements, namely the statement of financial position, information presented in the statement of financial position, differentiation of current and non-current assets and short-term and long-term liabilities, current assets, short-term liabilities, information presented in the statement of financial position or notes financial statements (changes in terms in PSAK 1: Balance Sheet into Statement of Financial Position, Liability (liability becomes liability), while with SAK ETAP the same as PSAK, except for information presented in the balance sheet, which eliminates items such as: financial assets, investment properties measured at fair value (ED PSAK 1), biological assets measured at fair cost and value (ED PSAK 1), long-term interest bearing liabilities, deferred tax assets and liabilities, non-controlling interests. 2) Profit and Loss Statement, in the PSAK comprehensive income statement: information presented in the statement of comprehensive income, profit or loss over the period, other comprehensive income over the period, information presented in the statement of comprehensive income or notes to financial statements. In the same SAK ETAP, PSAK uses the statement
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of comprehensive income statement, SAK ETAP uses the term profit and loss statement. 3) Presentation of Changes in Equity in PSAK with SAK ETAP are the same, except for a number of things related to other comprehensive income. 4) Notes to Financial Statements, in the PSAK Notes to financial statements, structure, disclosure of accounting policies, sources of estimation of uncertainty, capital (ED PSAK 1), and other disclosures. SAK ETAP is the same as PSAK except for capital disclosures. 5) Statement of Cash Flows, in PSAK of operating assets cash flows: direct and indirect methods, cash flows of financing activities, foreign currency cash flows, interest cash flows and dividends, income tax, non-cash transactions. In SAK ETAP is the same as PSAK, except for cash flows operating activities: indirect method, and cash flows of foreign currencies are not regulated. 6) Consolidated and Separate Financial Statements, in the PSAK requirements for the presentation of consolidated financial statements, special purpose entities, consolidated procedures, separate financial statements, combined financial statements. The SAK ETAP is not regulated. 7) Accounting, estimation and error policies, in PSAK 25: Net income or loss for the current period, fundamental misdeeds, changes in accounting policies, selection and application of accounting policies, consistency, and changes in accounting policies, changes in accounting estimates, errors, outposts normal, profit or loss from normal activities, non-continued operations, changes in accounting estimates, application of a financial accounting standard, changes in other accounting policies. In SAK ETAP has advanced one step compared to PSAK (there is no "fundamental error" and "extraordinary profit or loss"). 8) Basic Financial Instruments, in the scope of SFAS: financial assets and liabilities, basic financial instruments, classified at fair value through profit or loss, held to maturity, available for sale, loans and loans granted, inpairment uses incurred loss consept, derecognition, hedging and derivative, scope:
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investment in certain securities, classification of trading, held to maturity, and available sales. 9) Inventories, in inventory measurement SFAS, inventory costs, purchase costs, conversion costs, other costs, inventory costs of providing services, cost measurement techniques, net realizable value, recognition as expenses for disclosure. Presentation of inventories in SAK ETAP is the same as PSAK. 10) Investments in associated companies and subsidiaries, in SFAS scope: associate accounting method, cost method, equity method, fair value model (ED PSAK 15).Scope: associates and subsidiaries, accounting methods, associated entities: cost method, subsidiaries. On SAK ETAP presents the equity method. 11) Investments in associated companies and subsidiaries, in PSAK Jointly controlled operations, assets, and entities, accounting methods, proportional consolidation methods, equity methods, fair value models (ED PSAK 12: PBA / PBO / PBE). In SAK ETAP is the same as PSAK except for the accounting method using only the cost method. 12) Property Investment, in the accounting method PSAK namely the fair value model, the cost model. In SAK ETAP, the accounting method is the cost model. 13) Fixed Assets in the presentation of SFAS using a comparative approach, measurement using a cost model or revaluation model, measurement of acquisition costs, recognition of subsequent expenditures, depreciation, no need to review residual values, depreciation methods, and useful life at the end of each reporting period, but if there are indications just change. In SAK ETAP is the same as PSAK unless it does not use the compoundization approach. Revaluation is permitted if done based on Government Regulations. This refers to PSAK 16 (1994). No need to review residual values. 14) Intangible Asset in the presentation of the general principle PSAK for recognition, initial recognition, subsequent measurement, amortization over the useful life or 10 years, impairment. SAK ETAP is the same as PSAK, except for intangible assets obtained from a business combination. 15) Leases in the presentation of PSAK governing agreements containing leases, principle based classification, lessee financial
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statements and not governing agreements containing leases (ISAK 8), lessors, estimated liabilities, contingent liabilities, contingency assets. In SAK ETAP classification of leases: combination of IFRS for SMEs and SFAS 13, financial statements of lessees and lessors using PSAK 30 (1990): Accounting for Leases. The liability is the same as PSAK. 16) Equity in the explanation of equity accounting for non-PT business entities, equity accounting for materials in the form of PT, reorganization, difference in revaluation. SAK ETAP is the same as PSAK, except: reorganization, difference in revaluation. 17) Revenue from PSAK presents sales of goods, sale of services, construction contracts, interest, dividends and royalties, attachments to case of income recognition (ED PSAK 23). The presentation of SAK ETAP is the same as PSAK. 18) Borrowing costs for the presentation of PSAK, namely components, recognition and capitalization of borrowing costs. In SAK ETAP, borrowing costs are directly charged. 19) Impairment of Asset Value in PSAK, namely a decrease in the value of inventories, a decrease in the value of non-inventories, a decrease in the value of goodwill. The presentation of SAK ETAP is the same as PSAK, except for space which includes all types of assets. Does not regulate the impairment of goodwill. There is an additional decrease in value for loans and receivables that use PSAK 31: Banking Accounting. 20) Employee benefits in the presentation of SFAS, namely short- term employee benefits, post-employment benefits, for definite benefits using PUC, other long-term benefits, termination benefits. In the presentation of SAK ETAP is the same as the PSAK, except for the definite benefits of using PUC and if it cannot, using a simple method. 21) Pph in the presentation of PSAK using deferred taxconcept, recognition and measurement of current tax, deferred tax recognition and measurement, using taxpayable concept, no deferred tax recognition and measurement. 22) Reporting currency in the presentation of PSAK, namely currency recording and reporting, functional currency, determination of initial balance, comparative presentation, currency changes in recording and reporting. In the presentation of SAK ETAP the same as PSAK, namely
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functional currency, reporting of foreign currency transactions in functional currency, changes in functional currency (same principle). 23) Events after the end of each reporting on PSAK namely events that require adjustment, and events that do not require adjustment. The presentation of SAK ETAP is the same as PSAK. 24) Special party disclosures in the presentation of PSAK, namely the understanding of parties that have special relationships and disclosures. The presentation of SAK ETAP is the same as PSAK. 25) Special activities in the presentation of PSAK, namely accounting, oil and gas accounting, general mining accounting, securities company accounting, mutual fund accounting, banking and insurance accounting. The presentation of SAK ETAP is not regulated. 26) Transitional provisions on the presentation of SAK ETAP are retrospective or prospective (if not practical) applied prospectively (impact to retained earnings) and transfers from and to SAK ETAP. 27) Effective date on the presentation of SAK ETAP, which is effective for financial statements beginning on January 1, 2010, early application January 1, 2010.
III Thinking Framework and Hypotheses
Thinking Framework Implementation of SAK ETAP in SME in Tabanan Regency
Entrepreneur Education Implementation of SAK ETAP Business Age Number of Business Loans Information
Researcher (2016)
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Hypothesis The Influence of Education on the Implementation of SAK ETAP H1: Employer education has a positive effect on the implementation of SAK ETAP Effect of Business Duration on SAK ETAP Implementation H2: Duration of business has a positive effect on the implementation of IFRSs ETAP Effect of Business Credit on the Implementation of SAK ETAP H3: SME credit has a positive effect on the implementation of SAK ETAP The Influence of Entrepreneur Information Technology on the Implications of SAK ETAP H4: Understanding Information Technology has a positive effect on the implementation of IFRS Effect of Perceptions of Employers on Implications of SAK ETAP H5: Perceptions of SME entrepreneurs have a positive effect on the implementation of SAK ETAP
IV Research Methods Research Sites This research was conducted on SME in Tabanan regency which has a business license or registered with the Department of Industry and Trade (DISPERINDAG) of Tabanan Regency. Variable Operational Definition 1) Use of SAK ETAP in Presentation of Financial Statements (Y) Measurements use dummy variables or dichotomous variables, where the value is 1 for SMEs implementing SAK ETAP, and a value of 0 for businesses that do not implement SAK ETAP. 2) Entrepreneur Education (X1) Assessment uses a scale of numbers 1 to 4, where number 1 is the lowest level scale and number 4 is the highest level scale, which consists of: Others(below SMA/SMK) = 1 SMA/SMK = 2 S1 = 3 S2 = 4
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3) Business Age (X2) This variable is measured through the business life, namely the length of the year the establishment of the business (Rudiantoro and Siregar, 2011). 4) Total Business Credit (X3) The assessment uses a number 1 to 5 scale, where number 1 is the lowest level scale number and number 5 is the highest level scale, which consists of: Less than Rp 10.000.000 = 1 Rp 10.000.001 – Rp 25.000.000 = 2 Rp 25.000.001 – Rp 50.000.000 = 3 Rp 50.000.001 – Rp 100.000.000 = 4 More than Rp 100.000.000 = 5 5) Perception of Information Technology (X4) Assessment uses a scale of numbers 1 to 4, where number 1 is the lowest level scale and number 4 is the highest level scale, which consists of: Very unimportant = 1 Unimportant = 2 Important = 3 Very important = 4 6) Entrepreneur Perception (X5) Assessment uses a scale of numbers 1 to 4, where number 1 is the lowest level scale and number 4 is the highest level scale, which consists of: Very unimportant = 1 Unimportant = 2 Important = 3 Very important = 4 Sample Determination Method The determination of this research sample is based on purposive sampling. The sample in this questionnaire was SME entrepreneurs located in Tabanan district. This study was supported by the interview process and then giving questionnaires to SME entrepreneurs to be answered, and the results will be examined to find out how education, business duration, business credit, and the perception of SME entrepreneurs influence the implementation of SAK ETAP.
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Table 4 Research Sample Criteria No Sample Criteria Sample Amount 1 Number of SME in Tabanan regency 8591 2 SMEs that do not have a business (6924) license Total 1667 Source:Primary Data (processed)
The method used to determine the number of samples is to use the Slovin formula with an error tolerance level (10% tolerance) (Umar, 2008: 78 in Rahman, 2013). The number of samples needed in this study is 94 business units spread in Tabanan Regency. Data Analysis Technique Hypothesis testing is done using logistic regression, because the dependent variable is data that uses dummy variables or dichotomous variables. The equation of the logistic regression model used is as follows: In (P/(1-P)) = + β1.X1 + β2.X2+β3.X3+β4.X4+β5.X5+ ...... (4.1) Information: P : Implementation of SAK ETAP : Konstanta β₁-β₄ : Regression Coefficient X₁ : Entrepreneur Education X₂ : Business Age X₃ : Business Credit X₄ : Perception of Information Technology X5 : Entrepreneur Preception : Error term Vresults and Discussion This research was conducted on SMEs that have been registered in DISPERINDAG, Tabanan Regency. The results of data collection in the study obtained from the results of questionnaires and interviews conducted by researchers with respondents (SME entrepreneurs), to get more accurate services and facilitate data analysis. The distribution
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of questionnaires using a sample of 94 respondents whose results, namely the last formal education taken by respondents was dominated by high school / vocational school graduates as many as 57 respondents, S1 as many as 32 respondents, then under the SMA / SMK 5 respondents. Business duration is dominated by SMEs that have a business life of more than 10 years. Credit received is generally in accordance with the number of submissions made by SME entrepreneurs. Hypothesis testing Determination Coefficient (Nagelkerke R Square) The magnitude of the coefficient of determination in the logistic regression model is indicated by the value of Nagelkerke R square. Table 5.4 presents the values of the coefficient of determination (Nagelkerke R Square), as follows: Table 5.1 Nagelkerke R square Test Result
Source: Processed Data (2018) Based on the test results shown in table 5.1, Nagelkerke R square value is equal to 0.632 which means the variability of the dependent variable that can be explained by the independent variable is 63.2 percent, while the remaining 36.8 percent is explained by other variables outside the model research. Models of Formed Logistics Regression and Hypothesis Testing Logistic regression model is formed to produce regression coefficient and significance. The logistic regression model that is formed can be seen in the parameter estimation value in variables in the equation, as follows:
Table 5.2
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Hypothesis Test Results
Source: Processed Data (2018) Table 5.2 presented above presents the parameter estimation values in variables in the equation, so the logistic regression analysis equation is obtained as follows:
In (P/(1-P)) = -19,474 + 1,860X1-
0,033X2+1,171X3+1,994X4+1,116X5
Discussion of Research Results Influence of Level of Education on Implementation of SAK ETAP Based on the results of logistic regression test obtained a positive coefficient value of 1.860 with a significance value of 0.033 smaller than α (0.05). This means that the level of education is able to increase the probability of SMEs to implement SAK ETAP and it can be concluded that the first hypothesis is declared acceptable. Entrepreneurs with a low level of formal education tend not to have adequate preparation and use of accounting information compared to entrepreneurs who have higher formal education. Employer education is an important factor in the presentation of financial statements, especially SAK ETAP, where accounting materials are the basis for preparing financial statements. The higher the level of education of SME entrepreneurs, the higher the implementation of SAK ETAP in the business financial statements because entrepreneurs are aware of the importance of the preparation of financial statements. The results of this study are in accordance with Sariningtyas and Diah (2013) and Malini (2015) who found that the level of education of owners has a positive effect on the needs of SAK ETAP for SMEs. Effect of Business Duration on SAK ETAP Implementation
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Based on the results of logistic regression test obtained a negative coefficient value of -0.033 with a significance value of 0.404 which is greater than α (0.05). This means that the length of effort does not affect the probability of SMEs to implement SAK ETAP and it can be concluded that the second hypothesis is declared rejected. Not all SMEs are able to implement SAK ETAP even though they have been running a business for a long time, generally business people who have higher education or SMEs who receive training or coaching from related institutions are better able to implement SAK ETAP, while those who have not received training or guidance cannot yet implement SAK ETAP. Business duration does not have an important role in implementing SAK ETAP on business financial statements, because the experience of SME owners may not be able to provide more and better understanding of the making of financial statements. The younger or the older the business age is not a reference that will make the SME owner's view better related to the importance of accounting or financial reporting based on SAK ETAP. Understanding of IFRSs ETAP is more influenced by the willingness of SME owners to learn and use them in the financial statements of the companies concerned. This study in accordance with Mulyani (2014) found that business duration did not prove to have a significant effect on the quality of financial statements. Effect of Total Business Credit on the Implementation of SAK ETAP Based on the results of logistic regression test obtained a positive coefficient value of 1.171 with a significance level of 0.033 which is smaller than α (0.05). This shows that to get a loan in the form of credit, the SME financial statements must be good, so the possibility of SMEs implementing SAK ETAP will increase and it can be concluded that the third hypothesis is accepted. Business credit is a financial facility that allows a person / business entity to borrow money for business purposes. Many government or private financial institutions such as banks channel credit to SMEs with certain conditions, one of the conditions is business financial statements, which are used as analytical material in lending. The financial statements based on SAK ETAP are easier to understand, because the standard report is made specifically to facilitate SMEs in presenting business financial statements. This research is in accordance with the results of Malini's research (2015).
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Influence of Information Technology Perception on SAK ETAP Implementation Based on the results of logistic regression test obtained a positive coefficient value of 1.994 with a significance level of 0.016 which is smaller than α (0.05). This means that the more often SME owners get an understanding of information technology, then the likelihood of SMEs implementing SAK ETAP will increase and it can be concluded that the fourth hypothesis is declared acceptable. Information technology understanding is very important and absolute which is expected to have a positive influence on the presentation of SME financial statements, because understanding of information technology provides a lot of knowledge and ease of processing data into information in the presentation of financial statements. Understanding of information technology has an influence on the implementation of SAK ETAP in the presentation of business financial statements. The results of this study are consistent with the results of Sariningtyas and Diah (2013) and Nurmala (2015). Influence of Entrepreneur Perception on SAK ETAP Implementation Based on the results of logistic regression test obtained a positive coefficient value of 1.116 with a significance level of 0.117 which is greater than α (0.05). This means that the perception of entrepreneurs does not affect the probability of SMEs to implement SAK ETAP and it can be concluded that the fifth hypothesis is declared rejected. A person's perception of something arises because of some stimulus that affects perception. SME entrepreneurs can have different information in interpreting the value of accounting information. Perception is not a major factor that can affect the mindset and views of employers on understanding the financial statements based on SAK ETAP. SME business owners argue that there are several obstacles in implementing SAK ETAP-based financial statements, among others, the problem of business busyness that makes the transaction bookkeeping often forgotten and the lack of human resources in the field of accounting. The majority of SMEs have carried out the bookkeeping process, such as documenting transaction evidence such as receipts, invoices, receipts and also carrying out simple transaction bookkeeping processes, such as every sale and purchase of goods recorded in a special note. The results of this study in accordance with the results of research Sari (2014) and Kristanto (2011) found that the
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perception of SMEs did not affect the application of financial accounting standards based on SAK ETAP. VI Conclusion Based on the results of data analysis, the results of the study can be concluded as follows: 1) Education levels have a positive effect on the implementation of SAK ETAP, entrepreneurs who have a higher level of education are more likely to implement SAK ETAP. 2) Business duration or business age does not affect the implementation of SAK ETAP in SMEs. Understanding of IFRSs ETAP is more influenced by the willingness of SME owners to learn and use them in the financial statements of the companies concerned. 3) The number of business loans has a positive effect on the implementation of SAK ETAP in SMEs. The implementation of SAK ETAP in the financial statements can be a benchmark for obtaining business credit from credit channeling institutions. 4) Perceptions of information technology have a positive effect on the implementation of SAK ETAP. Understanding of information technology provides a lot of knowledge and ease of processing data into information in the presentation of financial statements. 5) The perception of entrepreneurs does not affect the implementation of SAK ETAP. SME business owners argue that there are several obstacles in implementing SAK ETAP-based financial statements, among others, the problem of business busyness that makes the transaction bookkeeping often forgotten and the lack of human resources capable of accounting. Daftar Pustaka
Anggara, Yupita, 2012. Pengaruh Persepsi SME tentang Standar AkuntansiKeuangan Entitas Tanpa Akuntanbilitas Pubulik (SAK ETAP) terhadap perilaku dalam penyajian laporan keuangan pada peguyuban SME kota Malang. Skripsi. Program Studi Ekonomi Universitas Negeri Malang.
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Auliyah, lim Ma’rifatul. 2012. Penerapan Akuntansi Berdasarkan SAK ETAPpada UKM Kampung Batik di Sidoarjo. Skripsi. STIE Perbanas Surabaya. Daniel S, Stephanus. 2013. Modul Standar Akuntansi Keuangan- Entitas TanpaAkuntanbilitas Publik (SAK-ETAP). Ghozali, Imam. 2016. Aplikasi Multiv variabel dengan Program SPSS. Semarang: BPFE Universitas Diponegoro Haryadi. 2010. Akuntansi Pada Usaha Kecil Menengah. Yogyakarta: GajahMadaUniversity Pres. Ikatan Akuntan Indinesia. 2009. Standar Akuntansi Keuangan Entitas TanpaAkuntanbilitas Publik. Per 1 Oktober. Jakarta: Dewan Standar Akuntasi Keuangan. Ikshan A dan Ishak M. 2005. Akuntansi Keprilakuan. Edisi ke empat. Jakarta:Salemba Empat Lutans, Fred,2006. Perilaku Organisasi. Yogyakarta: Andi Malini. 2015. Pengaruh Pendidikan, Lama Usaha, Kredit dan Persepsi Pengusaha SME terhadap Implementasi SAK ETAP di Kabupaten Gianyar. Skripsi. Program Studi Akuntansi Universitas Mahasaraswati Denpasar. Pemerintah Republik Indonesia. 2000. Undang-undang No 20 tentang UsahaMikro Kecil Menengah. Surabaya: Serbajaya Robbins, Stephen P. 2005. Organizational Behavior Prentice-hall International I. Rudiantoro, Rizki., dan Sylvia Veronica Siregar. 2011. Kualitas LaporanKeuangan SME serta Prospek Implementasi SAK ETAP. Simposium Nasional Akuntansi XIV. Aceh. 21-22 Juli 2011 Sariningtyas, Pratiwi dan Tutik DiahW. 2103. Standar Akuntansi KeuanganEntitas Tanpa Akuntanbilitas Publik pada Usaha Kecil dan Menengah. JAKI Vol. 1 No.1 Hal.90-101. UPN Veteran Jawa Timur. Sofiah, Nurhayati, dan Aniek Murniati. 2014. Persepsi Pengusaha SMEKeramik Dinoyo atas Informasi Akuntansi Keuangan Berbasis Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Jurnal JIBEKA Vol 8 No 1. STIE ASIA Malang. Februari 2014. Subrata, I Nyoman, I Nyoman Subawa, I Ketut Sukanata dan Ni Wayan YuliAstini. 2004. Akuntansi Berbasis Kompetensi. Edisi pertama. Denpasar: Pustaka Tarukan Agung.
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Sugiarto. 2006. Pengantar Akuntansi. Jakarta: Pusat Penerbitan UniversitasTerbuka. Sugiyono. 2016. Metode Penelitian Kuantitatif Kualitatifdan R&D. Cetakan ke12. Bandung: CV Alfabeta. Tarmizi, Rosmiaty dan Ni Luh Sartika Bugawati. 2013. Pengaruh PersepsiPengusaha Kecil dan Menengah terhadap Penggunaan SAK ETAP di Kota Bandar Lampung. Skripsi. Universitas Bandar Lampung.
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ROTAVETORGEAR BOX COVER PLATE DIMENSIONAL ERROR ANALYSIS USING CMM MACHINE Sumit N. Karanjekar Assistant Professor Department of Mechanical Engineering G.H. Raisoni Academy of Engineering& Technology Nagpur, India
Abstract This paper explains the dimensional error analysis of gear box side cover plate used in Rotavetor in Jadhao Icons industry, situated to nearby Amravati MIDC. This project work states how the errors taken place and how it is analysed by using coordinate Measuring Machine (CMM).In this work the CAD model is prepared using CATIA software. And the error analysis is conducted using graphical representation and further preventive action carried out by suggesting proper manufacturing process. This work explains the procedure of correct dimensions taken from the failure parts which has many issues such as tolerance, limits, fits, allowances and deviations. Also this project work states the methods of correct dimensioning of parts over the conventional method. In this work the coordinate machine is utilized for measuring the gear box plate also the scanning takes place for the generation of correct profile and other dimensions to prepare a CAD model using CATIA software. The error analysis is conducted using the conventional methods, manual CMM method and CMM scanning readings. Also the new method is introduced for the above in the area of quality inspection program was developed. This dimensioning method proves and solves the issues related to the quality inspection. These error analyses helps to the Industry and solve the number of problem associated with the dimensioning of gear box plate and the other part that directly and indirectly connected to the gear box mechanism. The numbers of observation have been taken for the dimensional error analysis which will also introduce in the new parts. This work proves the necessity of dimensional analysis in the area of quality inspections. Key words: gear box side cover platematerial, dimensional error cause, CAD design, error analysis
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1. Introduction As the Manufacturing companies are increasingly embracing computer integrated manufacturing (CIM), the need for Computer- Aided-Measurement increased as well. The evolution of the Co- ordinate Measuring Machine (CMM) was a big breakthrough in dimensional metrology as the need for more accurate measuring devices increased.CMM usage in various industries within last decades became very popular for quality inspections. Measuring machines can be use in direct determination of correction values of dimensions and the metrological aspects. The ultimate purpose of the dimensional error analysis is entirely positive in order to prevent further dimensional errors occurs when some system fails to perform the work up to the expectations for which it was created or developed. Gear box side cover plate is component part of Rotavetor used with tractor and it is the product on which the entire dimensional error analysis is carried out.[1]. This type oferrors occurs as because of the use of wrong method of manufacturing, wrong machining operations and wrong method of measurement. A. Material specification and manufacturing: Gear box side cover plate is made of material i.eCast Steel Grit (G25) be so called Steel Shot Steel Abrasives, it is sharp angle sand casts iron, the sand and iron filings to get stripe to act for a product, also being called to throwing pill to whet to anticipate in manufacturing. Origin of Steel Grit / Cast-steel, grit, is produced by mechanical crushing of steel shot particles of different size to sharp-edged particles with precisely defined particle size. Weight is Min. 7 g/cm³ (apparent density), measured by displacement using methanol. Chemical composition analysis consist of elements as Carbon C:0,85 to 1,20 % Manganese Mn:0,60 to 1,20 % SiliconSi :min. 0,40 % SulfurS :max. 0,05 % Phosphorus P:max. 0,05 % Steel Grit/Cast-steel, grit, is applicable in compressed- air plants, among other things for descaling, derusting, deburring and roughening of surfaces prior to subsequent coating/painting.
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coordinates with respect to production drawing, and from this sketch the 3D object/model is produced. So this is the model through which the entire dimensional error analysis is begins to carried out. The drafting of this model is then compared with drafting of actual production drawing based CATIA model and it will reflects the errors which is to be study and shown in the following tables and graphs. TableI:Error analysis between manual measurements and scanning measurement.
Scanning Manual S Part Error Measurement Measurement N name (mm) (mm) (mm) Small 1 30.39 31.00 -0.61 circle 1 Small 2 24.39 25.00 -0.61 circle 2 3 LH Circle 10.78 11.00 -0.22 4 RH Circle 10.73 11.00 -0.27 Middle 5 10.78 11.00 -0.22 Circle 6 Length 241.36 239.00 2.36 7 Width 261.89 265.00 -3.11 8 Thickness 165.43 164.00 1.43 Center 9 21.07 21.00 0.07 Distance
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Table II: Error analysis of CMM manual measurement and scanning measurement. Scanning CMM Manual S Error Part Measurement Measurement N (mm) name (mm) (mm) Small 1 30.39 31.103 -0.713 circle 1 Small 2 24.39 25.106 -0.716 circle 2 3 LH circle 10.78 11.124 -0.344 4 RH circle 10.73 11.131 -0.401 Middle 5 10.78 11.057 -0.277 circle 6 Length 241.36 239.07 2.29 7 Width 261.36 265.08 -3.19 8 Thickness 165.43 164.47 0.96 Center 9 21.07 21.31 -0.247 distance
Table 2: Error analysis of CMM manual measurement and scanning measurement C. Graphical Observations and Comparative Statement :
Graph I:The graph shows error analysis between the manual measurement and scanning measurements
Graph 1.The graph shows error analysis between the manual measurement and scanning measurements
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The graph of manual measurement by conventional measuring instruments v/s CMM scanning measurement by touching probe of CMM machine to workpiece and obtaining coordinate data in computer software, so resultant from both graphs shows simultaneous behaviour and resulting error occur in microns.
Graph II: The graph showing error analysis between CMM manual measurements and scanning measurements Graph 2. The graph showing error analysis between CMM manual measurements and scanning measurements These graphs show the comparison in dimensions among the CMM manual, Conventional and CMM scanning measurement. The result obtain from the above method that the CMM scanning measurement technique is very accurate type of measurement technique when we compared with the other conventional methods. The error analysis shows the deviation in various dimensions which are closed related with the conventional dimension but the problem when it assembles to other parts. The deviation in dimensions through scanning measurement, CMM manual and manual measurement is in microns. The various machining parts of gear box cover plate have some errors in dimensions measured by conventional and manual method. The deviation in dimensions of various part of gear covers plate as shown in above tables. The graph of manual measurement v/s scanning measurement, both graphs shows simultaneous behavior and resulting error occur in microns. 2. Result and Discussion Dimensional inspection planning and other systems must solve complex geometric problems. CMM machine is working on reverse
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engineering concept. It is basically used to solve the complexity problems. It is invented for knowing the profiles of complex components and then constructs the individual surfaces by blending the different sets of feature curves. Similarly, reverse engineering will not only capture raw data from the existing object to generate a single copy, but the original design intent will be interpreted and some CAD model will be created accordingly. Additionally, in the field of reverse engineering, the major problem is that the original measured points with irregular format, and unequal distribution, and lack of appropriate segmentation are difficult to fit into a curve in CAD systems. For example, in order to the whole surface needs to be reconstructed, there are situations where only parts of a certain surface can be measured using modern tool. Therefore, the modern standard technology of restoring and segmenting data points is greatly useful and needed to construct the model of an existing object even though it is having known dimension or not, the design intentcorresponding and, which can be applied in various purposes and applications. Due to this the purpose work is to describe andrequired approach to process the data points obtained by scanning tool for feature-curve fitting in reverse engineering technique. The approach which is to be proposed not only concerned with rebuilding geometry of component, but knowledge, i.e. design features and parameters of the shape are obtained, corresponding to the intent of the expert designer. The main ideal role here is to divide the measured points obtained by skilled technique of measurement and scanning into various sets, based on the design intent, with the interaction of designer for the individual feature curves behind a given shape. Then, the original surface elements may be created, by blending the different feature curves, to reconstruct the CAD model of the given shape using suitable modelling software. By applying the proposed approach of processing data points, the measured data has been segmented and regenerated. The format of the regenerated point sets meets the requirements fitting into a B- spline curve with “good shape” and “high quality” The CMM scanning Technique is most effective technique over the other technique discuss. This work only state the method of
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[1] Menq C. H., Yau, H. T. and Wong, C. L. “An intelligent planning environment for automated dimensional inspection using coordinate measuring machines. Trans.”ASME, J. Engng for Industry, May 1992, 114(2), 222±230. [2] P. J. Besl and N. D. McKay, “A Method for Registration of 3D Shapes”, IEEE Transactions on Pattern Analysis and Machine Intelligence, Vol. 14, No. 2, pp.239–256, 1992. [3] C. Butler, “Investigation Into the Performance of Probes on Coordinate Measuring Machines”, Industrial Metrology, Vol. 2, No. 1, pp 59-70, 1991. [4] Pahk, H. J., Jung, M. Y., Hwang, S. W., Kim, Y. H., Hong, Y. S. and Kim, S. G. Integrated precision inspection system for manufacturing of moulds having CAD de®ned features. Int. J. Adv. Mfg Technol., 1995, 10(3), 98±207. [5] Faux, I. D. and Pratt, M. J. Computational Geometry for Design and Manufacture, 1979, p. 268 (Ellis Horwood, Chichester). [6] Song, C. K. and Kim, S. W. Reverse engineering: autono- mous digitization of free-formed surfaces on a CNC coordi- nate measuring machine. Int. J. Mach. Tools Mf., 1997, 37(7), 1041±1051.
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1 2 Ni Luh Putu Agustini Karta , Ida Ketut Kusumawijaya , I Nengah Dasi Astawa3 , I Gst Agung Sinta Diarini4 Triatma Mulya Institute of Economy Bali, Indonesia [email protected]
Penetrating international markets with high price standards is a challenge for Balinese export SMEs. A special strategy is needed to penetrate the international market. The purpose of this study is to analyze the role of entrepreneurial marketing in the implementation of the export trade of Balinese handicraft products in Indonesia. Respondents in this study were 25 SME businessmen in Badung, Gianyar, Tabanan and Denpasar, who engaged in Balinese handicraft businesses with international markets. Descriptive qualitative analysis with SWOT technique analysis was conducted to explore the role of entrepreneurial marketing, challenges and obstacles in the competition of export products of Balinese handicrafts. The finding of this research is that entrepreneurial marketing has a positive role in the competition to penetrate export market. Innovation, risk management capabilities, resource competencies, international relationships and understanding of export documents make it possible for export SMEs to penetrate international markets. Key words: entrepreneurial, marketing, innovation, export
Introduction Tourism is a leading industry in Bali that is relied by the Indonesian government in achieving the country's foreign exchange targets. The carrying capacity of society, environment and infrastructure is needed to increase the tourists visiting Bali. Various hotels, restaurants and art shops are built as tourism support facilities. These units are in the form of companies, some are SMEs. Every traveler tends to shop
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looking for the local area souvenirs. The development of tourism in Bali is growing rapidly. It also followed by the rapid development of art shop, gift shop, souvenir shop, cargo, packaging and shipping. The high demand of souvenirs, impacts souvenir shops in Bali. The existence of art shop gallery is sometimes combined with a restaurant or art gallery cafe concept. This increases the demands of Balinese souvenir products for foreign countries.Souvenirs sold in Bali are generally wood-based or similar. Foreign tourists like souvenirs and furniture such as wood carvings, wood furniture, or products from wasted wood on the beach, often called drift wood. The utilization of drift wood and logged logs as the basic material of handicraft that is valuable art and expensive, strongly supports government efforts in realizing eco-environment, eco- tourism souvenirs, go-green, go-clean for the beach and other awareness programs in favor of environmental conservation. Community participation in maintaining coastal hygiene indirectly materialized due to the encouragement of collecting raw materials from drift wood. Similarly, wood-based products, which directly utilize the remaining logging, would make the forest clean again and ready for reforestation. Growing the SME export craft will absorb the workforce of the local community. This paper is more focused on the challenges, obstacles and the roles of entrepreneurial marketing for Balinese crafts export SMEs. The combined concept of entrepreneur and marketing is expected to solve the challenges that Balinese export SEMs are facing. According to the Balinese Central Bureau of Statistics (2017), Balinese export commodities are very diverse. Products that are made from wood ranked fourth after Garments, jewelries and on the top, fishes and shrimps. Because of the people’s skill and talent on wood carving, exporting products from wood has a big factor for the people’s income. The Table 1 below shows the Balinese export commodities of 2017.
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Table 1. Exports of Bali Province by Major Commodity, 2017
Export Volume Value Commodity Group Segment (kg) (US$) (%) Fish and Shrimps (03) 23 831 131 794 1. 24.56 675 879 Jewelries (71) 75 609 2. 681 923 14.09 464 Garments (62) 69 396 3. 3 520 474 12.93 849 Wood, Wood Crafts (44) 13 200 48 210 4. 8.99 372 299 Furniture, House 12 319 39 278 5. 7.32 Lighting (94) 278 961 Knitworks(61) 16 806 6. 595 060 3.13 877 Coffee Beans, Tea, 11 844 7. 474 912 2.21 Spices (09) 434 Leather Crafts (42) 11 358 8. 493 954 2.12 755 Processed Meat and 9. 2 667 883 9 985 070 1.86 Fish (16) 1 Crafts from Stone, 12 164 9 705 456 1.81 0. Gypsum (68) 929 Source: Bali Statistic (2018) In this era, an ideal marketing strategy will determine a company’s success. From our interviews with the owners or managers of several export SEMs, most stated that to penetrate the international market, Export SEMs have to use certain strategies. Other challenges that prevent export SEMs to penetrate the international market are bureaucracy on filing documents, market competition, product standards, and patent rights.
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Theoritical Review BPS Bali Statistical Data (2017) describes the number of Balinese exports of $536,547,921, with a trade balance of $412,116,860. At 2017, it grew 8.9%. Bagawinata (2018),stated "The Bali Provincial Industry and Trade Office recorded foreign exchange of USD220.60 million from the export of handicrafts on a household scale in 2017. The increase was USD19.84 million compared to the previous year which was USD200.76 million. Efforts to ship the handicrafts were able to contribute 32.46 percent of Bali's total export value of USD679.59 million. Home industry-based craft business is growing rapidly in tourism centers in Gianyar and Badung. "The handicrafts that highlight the art elements that break through the foreign market consist of 17 types of commodities which are generally very favored by consumers from various countries around the world are wood-based souvenirs. Bagawinata (2018). UNESCO’s Methodological Guide to the Collection of Data on Crafts, published in 1997, divides artisanal products under broad categories based on the materials used. The six main categories of this classification are: Baskets/wickers/vegetable fibre-works; Leather; Metal; Pottery; Textiles and Wood. The guide also identifies complementary categories comprising materials in craft production that are either very specific to a given area, or rare, or difficult to work, such as: stone, glass, ivory, bone, shell, mother-of-pearl, etc. Extra categories are also identified when different materials and techniques are applied at the same time and refer to decorations, jewellery, musical instruments, toys, works of art, etc. The uniqueness of Balinese handicrafts requires a special strategy in its marketing. In the era of digitalization, the combination of marketing capabilities and entrepreneurial spirit play an important role.Internal and external factor should be consider in facing the tight competition in international market. The relationship between the company to the external will decided how the SME will winning the competitor. Nicolescu (2009) in his research found that there are internal and external variables that affect the performance of SMEs. Internal variables consist of the size of the company, stakeholder personality, and educational background (owner and worker), as well as corporate
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culture. Meanwhile, external factors that affect performance include national culture, a country's economic system, regional economic integration, and people's purchasing power. Furthermore, Nicolescu (2009) states that internal factors influence performance rather than external factors by considering the economic scale of these SMEs. This also makes the company able to survive. Figure 1 describes the influence of entrepreneurial activities.
Figure 1. The main variables that have influence on the entrepreneurial activities Another variable that should be consider in managing SMEs is Human Resources Management (HRM) aspect. Marlow (2006) state that HRM deals with the attraction, selection, training, assessment, and rewarding of employees. Other research likesSidabutar (2014) found that another advantage of SMEs in Indonesia lies in their production, because most of them do not use raw materials from outside / import so that they are not affected by the increase in the price of imported raw materials, and still be able to maintain their business continuity. However, there is a decrease in the total value on non-oil and gas exports by SMEs in 2011 to 2012, because SMEs have weaknesses in productive resources, product adaptation, production capacity, knowledge of documents and export costs. According to Kraus, Harms & Fink (2009), marketing in new and small ventures faces several challenges that can be overcome by the entrepreneurial approach to marketing. Marketing and entrepreneurship have been traditionally considered as two different
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fields of study. Entrepreneurial Marketing as an organizational function of marketing by taking into account innovation, risk taking, proactiveness and the pursuit of opportunities without regard to resources currently controlled. This definition must be restricted to young and small ventures, but can be be applied to larger firms. We illustrate the concept of Entrepreneurial Marketing by highlighting Guerrilla Marketing, Buzz Marketing and Viral Marketing, Kraus, et al. (2009).The awareness of the importance of entrepreneurship and innovation for marketing, and entrepreneurial success, led to the efforts to combine two disciplines as entrepreneurial marketing. The main thrust of entrepreneurial marketing is the emphasis on marketing to adapt forms that are suitable for small and medium enterprises (SMEs), recognizing the possible important role of entrepreneurs in every marketing activity (Stokes, 2000: 47).Martin (2009) findings; Entrepreneurs with Corporate Traditional marketing (CTM) was expertise privilege elements of Entrepreneurial Marketing. Rather than relying on the traditional four Ps (product, price, place, and promotion), their marketing strategy and practice is reminiscent of the entrepreneurial four P’s (purpose, practices, process, and people). Communication competency is foundational to successful EM. Methodology To find out more about the implementation of the concepts of entrepreneurial marketing and barriers and challenges in the competition of SME exports, a survey was conducted on 25 Bali handicraft SME players located in Badung, Tabanan, Denpasar, and Gianyar Regencies. Data and information on SMEs are collected through interviews and questionnaires. The data was analyzed by descriptive qualitative, then tabulated in graphical form for the cell to be reviewed using the SWOT analysis approach. Clarification of the government, which in this case is the Office of Industry, Cooperatives and SMEs is carried out to synchronize the government program with the efforts to promote the UKM of Bali Exports. Discussion The tourism of Bali makes this island the world's spotlight. Various businesses emerged and developed rapidly as supporters of tourism activities. Hotels, restaurants, art shop galleries, tour and travel packages, tourist attractions, cultural performance, culinary and shopping centers of international class. Other supporting businesses
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include packing and shipping cargo, property, cars and motorbike rental. This business development certainly strengthens each other and makes Bali an island that has a complete tourism service. Every tourist destination has an artshop that sells various art and garment crafts made by the local community. All Balinese people focus on providing tourism supporting facilities. They join Tourism SMEs, build restaurants, build properties for rent, and provide vehicle rental services and consultants.The existence of SMEs in Bali is not only for domestic production, but also for export capacity. Demand for art crafts for export to foreign countries requires special handling. Various products of wooden handicrafts, fabrics, silver and Balinese architectural model houses are exported to various countries according to tourist demand.The intense activity of export of Balinese handicraftsmade this business a promising SME, but its implementation has found several obstacles Various efforts have been made by the government in order to help increase this handicraft export commodity. The Office of Industry, Cooperatives and SMEs foster SMEs continuously in the container of the Export SME Development Group. Granting permission to open property in Bali, are required to use SME products for furniture, design and decoration. The government through related agencies also organizes cooperation with other government company such as PT Post Export, the Customs and Immigration Division, and the Ministry of Law and Human Rights to help the export process become faster and safer. Based on the results of data collection from 25 SMEs in Bali, data was obtained about the problems faced by SMEs in Bali, as listed in Table 2 below:
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Table 2. Summary of Problems Faced by UKM of Bali Exports
THE PROBLEMS FACED BY BALI`S SMEs 100 80 60 40 20 Prosen (%) Prosen 0
Source: Data collecting 2018 Based on these data; It can be seen that the main problems faced by SMEs are 85%bureaucratic problems, 58%product quality problems, 55%human resources problem, 50%material problem, and 40% to document constraints, packing and shipping and competitors.If we look at various export cases that occur, both from newspaper, TV news, and the search results of SMEs, it appears that the difference of viewpoints between the government and business actors makes this obstacle drag on so as to limit export opportunities and capacity. Interview with Sutapa, May 2018 (owner of Parisuda Wood Carving): outlines "I face obstacles in exporting myself. Processing documents is very difficult. Various types of permits are needed so that the wood products I bought legally can be sold legally to foreign countries. Because I don't have the permission in question, and only packaging and shipping agents have, we have to sell our products cheaply to the agent / cargo." Interview with NgurahWindia, May 2018 (the owner of Ari Deco Drift Wood) also said: "I hope to meet buyers directly, because only direct buyers want to buy my products at reasonable prices by arranging documents by them. Document bureaucracy is quite difficult. If we did it through agent / cargo, my item is bought at a low price. So if I meet a
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direct buyer, I will be happy to receive the order. If I go through agent / cargo, I reject it a lot, because it's not profitable. Referring to the problems in the field, and the results of the data collected, the main obstacle faced is the lack of understanding of SMEs in managing export documents. According to them a long and very complicated bureaucracy is very time and energy consuming. Picture of results that are not yet clear about their efforts and the nominal spent, makes them prefer shortcuts, namely through agents / cargo. Many of them also gave documents to direct buyers at relatively cheap prices. Understanding of human resources on the process and procedures for managing documents also needs to be improved. When linked to the implementation of entrepreneurial marketing concepts, as stated by Nicolescu (2009) that in SME management, internal factors in SMEs influence performance rather than the external factors of SMEs, taking into account the economic scale of SMEs. Internal factors include organizational structure, knowledge of entrepreneurship, personality and motivation and culture of the people involved in the organization. External factors include the features and functions of the economic system, the definition of regional economies of scale with local culture and the size and analysis of market demand.In the implementation of marketing of Indonesian export products, it is clear that Indonesia's potential and commodities are quite numerous and good, but the limited understanding of SMEs is very dominant in influencing decision making. In this case, the best solution is to implement entrepreneurial marketing. The approach to these two aspects will simultaneously help SMEs to be more innovative, take risks, proactively capture opportunities, and focus on guerrilla, buzz and viral marketing Kraus, Harms & Fink (2009). Referring to the findings, SMEs in Bali should start implementing both strategies in an effort to penetrate the export market. Internal and external factors in the following entrepreneurial marketing are discussed in the study of SWOT analysis (Strength, Weakness, Opportunity, and Threat) with the following strategies: Internal factors include the strengths and weaknesses of Balinese SMEs including: Strength Factors: 1. The export commodities of Balinese handicrafts are very diverse. 2. Balinese crafts have high value.
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3. The basic ingredients of the Bali craft industry are local materials that are easily available. 4. Able to be produced by local people who have artistic competence 5. Its uniqueness, favored by foreign consumers Weakness Factors: 1. An understanding of the export market is very low 2. Less innovation. 3. Lack of perseverance to fight through barriers to the export market 4. Too dependent on the government 5. Less able to manage risk External factors include opportunities and threats: Opportunity Factor: 1. The demand for Balinese handy craft is quite high 2. Quality and types of products are recognized to be very attractive 3. HRare ready to produce enough so that they are able to serve large quantities of demand. 4. AFTA, MEA and cooperation between countries facilitate export transactions. 5. The one-stop trading system (INATRADE) facilitates SMEs
Threat Factor: 1. The strength of competing countries in terms of patents, making Bali products easily replicated and patented by outsiders. 2. Limitations in providing document processing support facilities make export activities run slowly. 3. Price competition between SMEs and unfair agent / cargo behavior. 4. There is no special bureau that helps speed up export procedures. 5. Government assistance is not fast enough, making SMEs trapped in legal cases. In determining the strategy, internal and external factors must be combined so as to produce realistic strategies and be able to answer the problems of SMEs. The combination of internal and external factors is described as follows. Strength - Opportunities (SO) Strategy 1. Increase diversity to meet market demands. 2. Crafts of high artistic,value, need to maintain quality. 3. Balinese handicraft products favored by foreign consumers, it will be
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easy to go global through AFTA & MEA. 4. Take advantage of INATRADE services to speed up service. 5. Local and human resources are available to support increased production Strength Threat (ST) Strategy 1. Increase the value of the product, patented so that it is difficult to imitate. 2. Crafts of high artistic value, do differentiation and avoid unnatural competition. 3. Products favored by foreign consumers, find a fast way to export. 4. Approach with the government to accelerate service. 5. Synergy between SMEs in the use of local and human resources is available. Strategy: Weakness Opportunity (WO) 1. Increase the understanding of the export market to meet export demand. 2. Improve innovation so that products are more diverse and quality. 3. Increase efforts to penetrate the export market barriers to compete in AFTA and MEA. 4. Use the INATRADE service 5. Improve understanding of managing risks for all human resources, so that they are competent. Strategy: Weakness Threat (WT) 1. Improve understanding of the export market so that it can compete in a healthy manner. 2. Improve innovation so that the product is not easily replicated. 3. Increase efforts to penetrate export market barriers by expanding international relationships. 4. More agile in trying to penetrate the market more simply. 5. Improve understanding of export documents, so that they are not constrained by bureaucracy.
Table 3.These Strategies in IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary) outline the right strategy in solving the problems of the Bali Export UKM.
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Table 3. IFAS AND EFAS ANALYSIS OF BALINESE HANDICRAFT
Opportunities Threat Factor: (T) Factor: (O) 1. The strength of a 1. Product demand is competing country in quite high terms of patents, so 2. Quality, attractive that Balinese type of product products are easily 3. Human resources replicated. are abundant so they 2. Limitations on the can produce large provision of quantities supporting facilities 4. AFTA, MEA and for document cooperation between processes slowing countries facilitate down export export transactions. activities. 5. The one-stop 3. Price competition trading system between SMEs (INATRADE) &agents that are not facilitates SMEs. fair. 4. There is no special agency speeds up the export process. 5. Government assistance is not fast enough, making SMEs trapped in legal cases. Strength Factor: (S) SO strategy: ST Strategy: 1. The Balinese export 1. Increase diversity 1. Increase the value commodities to meet market of the product, handicrafts are very demands. patented so that it is diverse. 2. Crafts of high difficult to imitate. 2. Balinese crafts have artistic value, need to 2. Crafts of high high value. maintain quality. artistic value, make 3. The basic 3. Products favored differentiation and ingredients of the Bali by foreign consumers, avoid unnatural craft industry are local easily go global competition.
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materials that are through AFTA & 3. Products favored easily available. MEA. by foreign consumers, 4. Able to be produced 4. Take advantage of find a fast way to by local people who INATRADE services export. have artistic to speed up service. 4. Approach with the competence 5. Local and human government to 5. Its uniqueness, resources are accelerate service. favored by foreign available to support 5. Synergy between consumers increased production SMEs in the use of local and human resources is available. Weakness Factor: WO Strategy: WT Strategy: (W) 1. Increase 1. Improve 1. An understanding of understanding of the understanding of the the export market is export market to export market so very low meet export demand. that it can compete 2. Less innovation. 2. Improve innovation in a healthy manner. 3. Lack of so that products are 2. Improve perseverance to fight more diverse and innovation so that through barriers to the quality. the product is not export market 3. Increase efforts to easily replicated. 4. Too dependent on penetrate the export 3. Increase efforts to the government market barriers to penetrate export 5. Less able to manage compete in AFTA and market barriers by risk MEA. expanding 4. Use the international
INATRADE service relationships. 5. Improve 4. More agile in understanding of penetrating the managing risks for all market more simply. human resources, so 1. Improve that they are understanding of competent. export documents, so that they are not constrained by bureaucracy.
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Conclusion Based on the SWOT analysis in table 3; IFAS and EFAS, the following are concluded:
1. Implementation of entrepreneurial marketing is absolutely necessary in managing export SMEs because this builds innovation, risk taking, and improves the quality of human resources. Thus the value of the product remains standard and has high value. 2. Bureaucratic constraints and limited human resource competencies in preparing documents can be overcome by strengthening socialization, entrepreneurial spirit and individual in SMEs and trying to open relationships with foreign buyers directly. 3. The availability of raw materials and the quality of goods must be maintained in order to maintain the existence of export products that remain sustainable. 4. Product diversity and product quality must be maintained so that export activities are sustainable. Bibliography Bagawinata, AA N. 2018. MM (Disdagperin Province of Bali) with material on the Technical Policy of Foreign Trade Development. Accessed July 25, 2018, page http // perindag.denpasarkota.go.id / index.php / bacaberita / 17269 / diskoperindag.bulelengkab.go.id. Bps Bali. 2018. Basic Statistics of Bali Import Export Trading. https://bali.bps.go.id/subject/8/ekspor- import.html#subjekViewTab3. C. Nicolescu, Strategy of Entreprenoriale, EdituraOlimp, 2006; O. Nicolescu, C. Nicolescu, Intreprenoriatulşimanagementulîntreprinderilormici ş mijlocii, EdituraEconomică, 2008. Ovidiu NICOLESCU E-mail: [email protected] Phone / fax: +4 0213191967. David Stokes, (2000) "Entrepreneurial marketing: a conceptualization from qualitative research", Qualitative Market Research: An International Journal, Vol. 3 Issue: 1, pp.47-54, https://doi.org/10.1108/13522750010310497. International Flows Of Selected Cultural Goods And Services, 1994- 2003 Defining And Capturing The Unlimited Unlocked Flows Of
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Global Cultural Trade Institute For Statistics Unesco Sector For Culture Institute. Kraus, Sascha. Harms, Rainer and Fink, Matthias. 2009. Entrepreneurial Marketing: Moving beyond Marketing in Entrepreneurial Marketing: Moving beyond Marketing in New Ventures. International Journal Entrepreneurship and Innovation Management, Special Issue 1. Copyright © 2009 Inderscience Enterprises Ltd. Martin, Diane M. 2009. The Qualitative Market Research entrepreneurial marketing mix: An International Journal Vol. 12 No. 4, 2009 pp. 391-403 q Emerald Group Publishing Limited 1352- 2752 DOI 10.1108 / 13522750910993310. University of Portland, Portland, Oregon, USAThe current issue and full text archive of this journal is available at www.emeraldinsight.com/1352-2752.htm. Marlow S. (2006): Human resource management in smaller firms: A contradiction in terms?, Human Resource Management Review, vol. 16, issue 4, pp. 467-477. Nicolescu.Ovidiu. (coord. autiautor), Cartaalbă a IMM-urilor 2008, Main Features of the SMEs Organization System. Volume 10, Issue 3, July 2009 Review of International Comparative 406 Management.The Bucharest Academy of Economic Studies, Romania EdituraOlimp, Bucureşti, 2008. Sidabutar, Victor TulusPangapoi. 2014. Opportunities and Problems faced by SMEs Export-Oriented. Scientific Article Indonesian Center for Export Education and Training.Directorate General of National Export Development, Ministry of Trade, Republic of Indonesia, 2014. Sutika, I Ketut. 2018. Exports of Balinese handicrafts rose 9.88%. COPYRIGHT © ANTARA 2018. Editor: Edy M Yakub. Monday, February 26 2018 7:36 WIB. Sutapa, I Nyoman. 2018. Owner of UKM Parisuda Export. Angantaka, Abiansemal, Bali, Indonesia. Windia, I GustiNgurah. 2018. Owner Ari Deco Drift Wood. Abiansemal, Bali. Indonesia.
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THE ROLE OF LOCAL CULINARY ENTREPRENEURS IN TOURISM DEVELOPMENT IN BALI Ni Komang Nariani Lecturer of SPB Airline Training Centerat STPBI Jl. Tari Kecak No. 12, Denpasar, Bali, Indonesia Corresponding Author: [email protected]
Abstract Culinary entrepreneurs have an important role in the development of tourism in Bali, especially through the culinary world. Their role has not been given much attention when compared to entrepreneurs in the field of property and mining. In the world of tourism in particular, there are many successful entrepreneurs in the field of culinary. This study examines the role of culinary entrepreneurs to support Bali tourism. The research was conducted in Ubud with the research subjects of successful culinary entrepreneurs in Bali using descriptive qualitative methods. Research problems of the research are: 1) how is the development of local culinary business in Bali? and, 2) what is the role of local culinary entrepreneurs in improving Bali tourism? The research found out that culinary entrepreneurs have a role in the development of cultural tourism through three things: popularizing, preserving and strengthening the identity of local culinary. As entrepreneurs they show a role to the worldin the context of Bali tourism development. Keywords: role, entrepreneur, Bali culinary. I. Introduction The tourism industry is one of the fastest growing services sectors and the third largest source of foreign exchange in the world after the oil and chemical products industry which has surpassed the automotive and food products industries (UNWTO, 2016). The growth of tourism goes along with the increasing competition among tourist destinations. The spreading of global tourism in various countries has resulted in various economic and employment benefits to related sectors such as construction, agriculture and telecommunications. Indonesia as an archipelago has a variety of tribes and cultures as well as enormous natural potential as the source of tourist
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attractions.Tourism that uses cultural resources as a major capital in tourism attractions is known as cultural tourism. Understanding cultural tourism according to Geriya (1995: 103) is one type of tourism that relies on cultural potential as the most dominant attraction as well as providing identity for the development of tourism. This type of tourism provides a wider variety of attractions related to culture such as performing arts, architectural arts, crafts, historical experiences, including traditional or culinary foods (Aryanti, 2014). Indonesia as one of the multicultural countries has great potential to develop culinary tourism. Each region in Indonesia has its own traditional cuisine and culture that can be used as a culinary attraction. However to attract foreign tourists, it is necessary to promoteappropriate and sustainable strategy of culinary tourism. The government has made several culinary promotional efforts in Indonesia. In 2012, the Ministry of Tourism and Creative Economy led by Mari ElkaPangestu set 30 traditional Indonesian cuisinesas a culinary icon (Kompas.com, 2012). It can be used as a recommendation to attract tourists to taste the menu. Not only limited to the introduction of the menu, but the government has realized the importance of the role of one component in the culinary tour that is the restaurant where the culinary is being served to tourists. In 2008, the Indonesian Government through the Embassy of the Republic of Indonesia in Washington, USA, formed a Restaurant Task Force to help promote Indonesian restaurants and raise awareness that Indonesia is a culinary rich nation (Rockower, 2010). Bali is a popular tourist area around the world. Bali is rich with a variety of traditional foods, it can be seen from the availability of various types of traditional food can be found in various districts in Bali, such as suckling pork (Babi Guling), Serombotan,Betutu, Blayag, and others (Margi, et al: 2012). This study examines the contribution of local culinary entrepreneurs Bali in tourism development in Bali. Ubud is a tourist area in Gianyar regency. As the third largest regency in Bali after Badung and Denpasar, accommodation and feeding business contributed the largest revenue in Gianyar with 24.4% (BPS Gianyar, 2016). The development of Ubud as a tourist destination followed by the growth of tourism facilities such as accommodation, restaurants, and tourist attraction.
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Based on Directory 2016 published by the Bali Provincial Tourism Office, the number of restaurants recorded in Gianyar Regency reaches 504 restaurants. The growth of food stalls and restaurants is an indication of the fulfillment of the basic needs of tourists while visiting Ubud. Cultural elements in Ubud open opportunities for the development of culinary tourism that supports cultural tourism. Culinary which was never previously correlated with Ubud, currently becomes one of the preferences of tourists to visit Ubud. The presence of culinary tourism to rejuvenate the attraction of Ubud as stated in the theory of tourism area life cycle of Butler (1980). Based on research conducted by Pitanatri (2015), that as many as 48% of local tourists deliberately visited Ubud to enjoy local cuisine, of which 62% are repeat visits. Currently Ubud and culinary have become an integral part in the development of cultural tourism. The selection of Ubud as the location in this study because the writer believes the local culinary has a great opportunity to become the main tourist attraction (core attraction) in Ubud compared to other regions. Ubud prevents fast food outlets or fast food runs by international networks in an attempt to maintain the identity and protection of local cultures (Putra and Pitanatri, 2016). The decision opens opportunities for local culinary entrepreneurs to become vital figures in introducing and marketing local culinary. Culinary tourism continues to grow and is in great demand right now. This is not only attracts tourists, but also contributes to the social, economic and environmental development (Corigliano, 2002). Areas that can offer and utilize their local culinary and put them as major tourism products will greatly benefit as the increase value of their goals. Local culinary entrepreneurs have a central role in the development of local culinary in a tourism area. From the above explanations, the problems in this research are: 1) how is the development of local culinary business in Bali? And, 2) how is the role of local culinary entrepreneurs in improving Bali tourism? The results of this study is expected to reveal the role of local culinary entrepreneurs of Bali and could maximize their contribution to develop the culinary tourism industry in Bali.
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II. Literature Review Food is part of the socio-cultural heritage of society, reflecting the lifestyle of various regions and culinary is something that comes from rooted in one's culture and tradition (Mitchell and Hall, 2006). According to Koh&Hatten (2002) itclearly recognizes the importance of entrepreneurs in tourism development that claims the quality and quantity of availability of entrepreneurs significantly determines the size and shape of the scope of tourism because tourism entrepreneurs are the cause of tourism development. Without the influence of entrepreneurs it is doubtful that the tourism industry will flourish even in areas that are profitable and blessed with resources. Ritchie & Crouch (2003) provides a more dynamic understanding of the role of entrepreneurs and small businesses in creating competitive advantage. Competitions that occur in small companies in tourist destinations will create a superior environment, while interdependence between companies will encourage cooperation. Culinary is a term that is currently familiar in the societies, in terms of Indonesian dictionary culinary is defined as something associated with cooking (KBBI, 2012). Ardika (2004: 23) explains that the culinary itself is also understood as one of the cultural components that can be a tourist attraction. As part of culture owned by society, the culinary should be preserved to provide economic, social and cultural benefits for the community. The Balinese community as the owner of the cuisine with its distinctive "base genep" has been well known by both domestic and international tourists (Widiastini, 2008). According Ardika (2011), culinary tourism is an important segment in the tourism industry; this is caused by various facts among other tourists that they need to eat and the eating activities. Harvey (2012) defines culinary tourism as a tourism activity to learn how to appreciate food and drink in a tourist destination because it is a form of local wisdom, culture, traditions of visited tourist destinations. Entrepreneurs' ideas toinfluence development beyond their individual contributions can be the basis to understand the extent of their influence on tourism development. In the context of tourism development, it is influenced by the actions of employers and small businesses, highlighting the economic aspects through the importance of collaboration and networking (Thomas et al. 2011: 969). Research conducted by Putra (2014) "EmpatSrikandiPerempuanBali:
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PeranPerempuandalam Pembangunan PariwisataBerkelanjutan" examines the role of Balinese women in Ubud in opening culinary business is a clear efforts as an example of Balinese women who are not classified as job seekers in the world of tourism, but appeared to be businesswomen who create jobs opportunity. The availability of jobs for local workers is one of the foundations for sustainable tourism development. A similar study was conducted by Pitanatri (2015) on local culinary business which creates a competitive advantage in Ubud, with the findings that local culinary entrepreneurs in Ubud have proved that Bali's culinary is not only potential to improve welfare but also an opportunity to maintain socio-cultural quality as well as sustainable environment for appropriate management. III. Research methods This study uses qualitative methods, with data collection techniques conducted by observation on the object of research, in-depth interviews to research subjects, questionnaires and library research. The authors make observations on the object of research to obtain information and explore the formulation of the problem. The next step is to approach the subject of the research and utilize other sources of information obtained from the informants. The data used in this study is the data grouped by the way of the collection. The figures in the statistics book quoted from the Central Bureau of Statistics (BPS) report are one of the primary sources. The sources of the secondary data are data collected by other people or institutions. These data are obtained from the literature, such as articles in newspapers and the internet. The articles used are published in print and electronic media. The researcher also performed simple descriptive statistical analyzes such as percentages and determine the highest or lowest answers. The results of this study are expected to reveal the role of culinary entrepreneurs in tourism development in Ubud. This research was conducted in Ubud area, Gianyar regency, Bali. The subjects of this research are the owner and manager of BabiGuling Ibu Oka and BebekTepiSawah Restaurant that are located in Ubud. The study was conducted in 2017.
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IV. Discussion Bali Tourism and Culinary Tourism Balinese always associate food with the concept of local wisdom because the food comes from plants either as food or as an upakara(offerings) material that has religious meanings. Various scriptures in Bali, which one of them is Dharma Carubanthat is inherited to the Hindu community as a guide to process and cook (cuisine). Balinese characteristics such as traditional food seem to be given a modern touch. Bali as a tourism destination has the potential for a variety of local food. Many media has been covering Balinese food,even praising the taste and by its appearance. International magazine published in Australian,GourmetTraveller (2015), published an article entitled Bali's Best Local Food, a local man named Maya Kerthyasa writes that finding local food Bali is easier when we come to the stalls as for a large part of the restaurant, café, or bar are currently presenting more western food. Stalls are traditional stores that offer daily necessities and mostly serve traditional food. A unique food comes from a mix of spices that can almost be found in any local Balinese food. Pork, chicken, duck, fish main dish that is roasted over wood coals, fruit and vegetables served with sliced raw coconut or called Lawar, and rice has always been the main food and sauce as a complement. Local foods that were successfully registered by the bloggers and writers based on their searching when traveling in Bali showed that tourists is looking for local flavor of each of these foods. In the context of tourism, the growth of Balinese culinary is due to the motivation of the travelers who want to experience local food. The motivation comes from the needs of tourists to eat and drink as a basic need, but nowadays culinary has become part of the lifestyle, so as to encourage in particular destinations like Bali to meet these needs by raising local culinary as a tourist attraction. Culinary Research Object During this time, Balinese culinary is consider as supporting tourism with indispensable existence. Balinese Culinary is not easy to be introduced as a food that can be consumed by all people because a lot of votes that the main ingredient of culinary derived from pork. But it cannot be denied that since long time, one of Balinese culinary, Babi Guling, has been popular and is consumed by the domestic and foreign
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tourists. This is because the people of Bali as the owner of the culinary with their trademark spices, “basagenep” have been recognized by both domestic and international travelers (Covarubias, 2013). TheBalinese distinctive flavor can be used in almost all Balinese cuisine, including suckling pig and duck. The following areculinary business profilesas the subject of this study: a) Warung BabiGuling Ibu Oka Warung BabiGuling Ibu Oka in Ubud only serves suckling pig. Conveniently located in the center of Ubud, Warung BabiGuling Ibu Oka Ubud is open on three areas in ubudthat are very crowded with tourists. BabiGuling Oka 1 is located right next to Banjar Pekraman Ubud and Ubud Palace which is a business location that has been initiated by Bu Oka since 1960 in Ubud. BabiGuling Oka 2 is located on Teges street, Peliatan and BabiGuling Oka 3 located in Jero Ubud, a large family residence of Ibu Oka. In Warung BabiGuling Ibu Oka 3, tourists are welcome to see the process of making suckling pig early in the morning at 8:00-10:00 before the stall opened. The whole process of cooking is done here and the other two stalls received suckling pig from here as well. Not only suckling pig process, the process of making Oret and cooking other ingredients can be immediately seen. Warung Bu Oka 1 is a place of food preparation with a capacity of 100-200 people also decorated with piglet sculptures ornaments that demonstrate the distinctiveness of the stall. Warung Babi Guling Bu Oka 2 was the residence of the Ibu Agung Oka along with her daughter. According to Agung Suci (the fifth daughter), the stall is established in Teges, not far from Rudana Museum that has a wider parking area than the first Warung. From observations during the visit, the three stalls are never empty. One portion of menu with two kinds of ordinary and special presentation is at a price of respectively Rp. 50,000 and Rp. 75,000 per portion. The popularity of Warung BabiGuling Ibu Oka has increased after several celebrities such as Antonio Bourdain coveredthe processing of suckling pig. Putra (2014) discloses the development of mass media and electronic has opened the scope of the local culinary, celebrities and TV presenter traveled to dig culinary uniqueness for each destination and introduced to the world through the television show.
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b) Bebek Tepi Sawah Bebek Tepi Sawah is a restaurant located on Jalan Raya Goa Gajah, Br. Teges Peliatan - Ubud Gianyar. This restaurant is not only serving a menu but also beautiful Balinese landscapes. Bebek Tepi Sawah Restaurant is built from the simple concept of a well-known local artist Nyoman Sumerta, which serves preferred food and often eaten by the family. As a family business, this restaurant prepares their own spices prepared by the wife of Nyoman Sumerta so that the taste and quality of the served food is well maintained. Because Nyoman Sumerta is a painter, then this restaurant is placed in tandem with Pak Nyoman painting gallery. The restaurant that was established in 1999 has traditional- internationalconcept. From the name it could be concluded that themain menu of the restaurant is duck based dishes and is located near rice fields. Duck as main menu selection is because ducks are the characteristic of Ubud. In addition by treating with the views of rice fields, the cool air and comfortable place, so the restaurant with an open concept and Balinese paced interior is able to attract tourists and food lovers to stop by and dine there. Some mainstay menu of Bebek Tepi Sawahthat is the most attractive one is the menu TepiSawah Crispy or Grilled Duck.The fried duck is cooked in a traditional way, so that the meat is very tender but still crisp on the skin. As a complement, TepiSawah Grilled or Crispy Duck is served with Kalasan Balinese vegetables from stringbeans,SambalMatah is a simple concoction of onion, lemongrass and chili doused with coconut oil. Bebek Tepi Sawah Restaurant starts operating from 10:00 until 22:00. This restaurant is more known to the public because guests who have visited the restaurant are not only tourists but also artist, minister, ambassador to the former president of SusiloBambangYudhoyono. When Bali to host the Miss World 2013 pageant, contestants had the opportunity to visit Bebek Tepi Sawahrestaurant and presented a menu of TepiSawah Grilled or Crispy Duck and Sate Lilit which is also a traditional food. The hope to introduce these dishes to the contestants of Miss World, the traditional Balinese food will be liftedand known to the world. In addition to the dishes, the contestants also entertained a variety of Balinese dances such as Pendet, Barong and Legong. After the show ended, the contestants are taught Balinese dance directly by the wife Nyoman
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Sumerta who are also a reliable Balinese dancers. Has currently being known by the people, this restaurant apart from opening several branches in Bali has also opened branches in Yogyakarta. Located at Sleman, Yogyakarta, Bebek Tepi Sawah typically presents various types of cuisine, complete with natural atmosphere. In addition to Balinese and an open-concept interior, this branch also serves as rice terraces like the restaurant in the center of Ubud. Contributions of Local Culinary Entrepreneurs in Developing Tourism in Bali Culinary entrepreneurs as subjectsof this research have made some contributionbecause they have created icons of some famous culinary business. Both contributions of the culinary entrepreneurs, Ibu Oka and NyomanSumerta, in supporting the Balinese culinary are as follows: a) The Tourism Development through Local Menu Both of these culinary entrepreneurs when establishingtheir businesses admittedthat they do not have a specific way or team that to introduce the food they served in the stall or restaurant. The traditional way is still used to engage with consumers, receive input from consumers and then analyze the advantages and disadvantages of the menus offered. If the stalls and restaurants want to introduce a new menu, it is done by introducing the menu to the travelers, but most of the menu is the result of the creativity of entrepreneurs that do not change the originality of the taste. Warung Babi Guling Ibu Oka for example, adds vegetable soup on the Babi Guling menu to anticipate some of the visitors who cannot eat the Lawar. At first the menu was introduced by word of mouth, which means the information of the stalls and restaurants are obtained from friends who have visited the place while the current use of social media such as Facebook and official website has begun to be treated by using pictures and information uploaded via social media, the search on the internet for these objects of this study are listed on Trip Advisor that has reviews of their visitors. Bebek Tepi Sawahuses official web to share information about the restaurant, the website is also directly connected to other features in addition to information about the culinary, the visitors can also find information about Nyoman Sumerta activity or events held by the restaurant. Warung Babi Guling Ibu Oka does not indicate the use of
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active social media even it is found out to have a facebook with the name of the stalls, but the account was created for the needs of the culinary connoisseur who wants to share the experience during a visit to Warung Babi Guling Ibu Oka without any involvement of the shop owner in managing this account. These stalls are joining the Fan page Indonesian Restaurant in Ubud. b) Consistent in Keeping Taste and Originality Consistency of the culinary entrepreneur can be seen on local menus that range from the menu offered to tourists. They are trying to maintain the originality of the menu with creativity that they have like Balinese local menus as Lawar and suckling pig that areserved with more attractively so travelers are also motivated to taste the Balinese food. Babi GulingOka has only one kind of main menu to keep the characteristic of the stalls, besides the traditional processing is also consistent with the use of firewood from trunk of coffee tree to create a unique flavor to the suckling pig. Bebek Tepi Sawah has a main restaurant that is equipped with duck as the main menu and rice paddy views in accordance with its name. The used spices retainits own flavor which is processed in order to maintain the confidentiality of recipes and flavors, while employees only provide the raw material. c) Popularizing Balinese Culinary The main types of food served by both culinary entrepreneurs are Balinese food. Both use signature food concept, the legendary culinary that has its popularity as an icon of the region. Food that is categorized as the signature food has not done a lot of innovations on the main menu. For example Warung Babi Guling Ibu Oka with its main menu, Babi Guling.Bebek Tepi Sawah, although seems to serve universal food, but its main menu is crispyduck which is cooked by Balinese spices and equipped with other Balinese food. Both entrepreneurs through their mainstay menus, have had roles to popularizing Balinese food to tourists. Balinese culinary that is maintain the taste to attract tourists especially when perform some innovation in terms of presentation and packaging so that Balinese culinary can be served as a souvenir. Popularizing Balinese food in the traditional way can still be said to be successful, though many campaign media that could be used like the social media. d) Preserving Balinese Culinary
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Consistency in presentation of the menu for decades is an attempt made by Balinese Culinary entrepreneurs as a contribution to preserve the Balinese culinary. The lack of recording and documenting of the Balinese food, has made some Balinese foods are rare to know or even served. But both Warung Babi Guling Ibu Oka and Bebek Tepi Sawah has made conservation and preservation of Balinese culinary in a way still serving Balinese cuisine in their stall, even though they have been developing their business over the years but the menu still support the taste of Bali. e) Strengthening the Culinary Identity of Bali According to Caplan (2003) in a book entitled "Food, Health and Identity" states food as language can be understood as a cultural system through a sense shaped by cultural and social control. Food is very complex because it can be associated with the customs, history, traditions of a region. The same with the culture, the food is the identity of a region, for example, suckling pig, sambal, base genepare Balinese culinary that exist in every district in Bali. All Balinese foodsare sourced in spices or base and the characteristic of Balinese food is basegenep which is a complex seasoning. The use of basegenep is one form of maintaining the culinary identity in Bali. Although in a stall or restaurant presenting diverse menu but basegenepisthe main ingredients that strengthen the identity of Balinese food. Directly, they have preserved it by presenting it on an ongoing basis without changing the taste and flavor of the food while maintaining the originality of Balinese food. Balinese culinary taste that are served by the stalls and restaurant owners have strengthened the identity of Balinese cuisine in the eye of the travelers of diverse Balinese culinary, as an identification of Bali as a tourist destination. f) Supporting the Bali Tourism Businessmen contributionsin favor of Bali tourism through culinary business is shown by the consistency of culinary business they have founded. As a result of this culinary business activities have an impact on tourism in Bali. Culinary businessevolved over the years has opened up opportunities of local food to be known by tourists. The food, stalls, and restaurants have created exciting and fun culinary activities for tourists, as well as introducing other types of local foods. Culinary business can be developed in Bali to lift various types of Balinese
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culinary,with a touch of creativity that will increase the development of tourism in Bali. Travelers can easily find a shop and a restaurant serving Balinese food. Businessman contributions in support of tourism in Bali have been shown to establish brandingof Balinese food. The served Balinese menu has created branding of local Balinese culinary which also indirectly promote Balinese food for local and foreign tourists. Activity such as enjoying the local food menu is an activity that can directly introduce the traditions and culture of Bali. This activity became part of the stalls and restaurants in introducing the cooking traditions like Warung BabiGuling Ibu Oka which invite tourists to join the activities from butchering to the process into suckling pig and a variety of other foods, showing the tourists that they are still using firewood in cooking process and also introducing Balinese spices as mainstay in every Balinese cuisine. BebekTepiSawah often hold events from time to time such as Balinese dance performances like Pendet, Barong, and Legong, so in addition to get the Balinese with flavors of Bali, visitors can also enjoy direct form of Balinese culture. Moreover, NyomanSumertaas the owner is also a painter of Balinese painting, so visitors may look around and buy the painting in the art shop owned by NyomanSumerta which is also available in the restaurant. The two businessmen also decorate their stall and restaurant premises with various Balinese ornaments such as sculptures, carvings and polengfabrics which are identical to Bali so it reinforces the impression for the tourists. In addition, the culinary businesses are also into labor of many local people, mainly from local communities around the location. V. Conclusion Based on the discussion, the followings are the conclusions of this study. Bali as a tourist destination that also offers a variety of local culinary certainly has many competitors in sales. Culinary entrepreneurs contribute to two way directions in the context of local culinary preservation and the development of tourism in Bali. In the context of the preservation of the local culinary, Balinese culinary entrepreneur has successfully introduced and strengthened the identity of Balinese culinary menus to tourism industry. Tourism development has a great opportunity for them to offer the typical of local culinary menu, which is got from the riches of Balinese culinary. Correspondingly, in the context of tourism, Balinese culinary
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entrepreneurs play an important role to strengthen the image of Bali tourism with the existing local gastronomic peculiarities. The tendency of tourists to enjoy local food when visiting a destination is responded by Balinese culinary entrepreneurs by providing Balinese cuisine. Role of both the business entrepreneurs in Ubud, Warung Babi Guling Ibu Oka and Bebek Tepi Sawah, in developing tourism in Bali cannot be separated from the local culinary influences into the main menu. Culinary entrepreneurs have a role in the development of cultural tourism, through three things: popularizing, preserving, and strengthening local culinary identity. As businessmen they show their role to the public in the context of the development of tourism in Bali in the culinary field. Bali with its local culinary diversity requires the attention of various parties, not only by the culinary entrepreneurs, but also support from the government and local residents of Bali, especially with regard to development and tourism policy to assist communities in exploiting and processing of traditional cuisine into culinary tourism product. References Alma, Buchari. (2011). Kewirausahaan. Alphabet: Bandung. Ardika, I Wayan. (2004). “Pariwisata Bali: Membangun Pariwisata Budaya dan Mengendalikan Budaya Pariwisata”. Dalam Bali Menuju Jagadhita: Aneka Perspektif. Denpasar: Pustaka Bali Post. Ardika, I Wayan. (2011). “Gastronomi dalam Pariwisata Budaya” dalam “I Nyoman Darma Putra dan I Gde Pitana (eds), Pemberdayaan dan Hiperdemokrasi Dalam Pembangunan Pariwisata, pp. 17-27. Denpasar: Pustaka Larasan. Arnorsson, S. (2013). How are Global Quick Service Restaurant Trends Changing the Icelandic Quick Service Restaurant Industry. Yayınlanmamış Yüksel Lisans Tezi. Reyjavik University Aryanti, Ni Nyoman Sri.(2014).“Menelusuri Jejak Gastronomi Zaman Raja Udayana (warisan budaya gastronomi sebagai daya tarik wisata)” in Ardhana, I Ketut., Setiawan, I Ketut (eds),Raja Udayana Warmadewa Nilai Nilai Kearifan Lokal Dalam Konteks Religi, Sejarah, Sosial Budaya, Ekonomi Lingkungan, Hukum, dan Pertahanan Dalam Perspektif Lokal Nasional dan Universal, pp 500-514. Denpasar: Pustaka Larasan
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BPS Kabupaten Gianyar. Kabupaten Gianyar Dalam Angka 2016.Badan Pusat Statistik Cohen, E., & Avieli, N. (2004). Food in tourism: Attraction and impediment. Annals of tourism Research, 31(4), 755-778. Corigliano, M. A., & Baggio, R. (2002). Italian culinary tourism on the Internet. Gastronomy and tourism, 92-106. Covarrubias, M. (2013). Pulau Bali Temuan Yang Menakjubkan. Sumber Terjemahan: Miguel Covarrubias, Island of Bali. KPI Limited, 11. Putra, I NyomanDarma. (2014). Empat Srikandi Kuliner Bali: Peran Perempuan dalam Pembangunan Pariwisata Berkelanjutan. Jurnal Master Pariwisata, Vol. 1, No. 1: 65-94 deNeefe, J. (2011). A look at the global identity of Balinese cuisine. dalam I Nyoman Darma Putra dan I Gde Pitana (eds) BALI dalam Proses Pembentukan Karakter Bangsa, 121-132. Pitanatri. Putu Diah Sastri. 2015. Pengembangan Kuliner Bali untuk Mendukung Pariwisata Budaya di Ubud. Masters thesis, Universitas Udayana. Pitanatri, PutuDiah Sastri. (2016). Inovasi dalam Kompetisi: Usaha Kuliner Lokal Menciptakan Keunggulan Kompetitif di Ubud. Jurnal Master Pariwisata, Vol. 3, No. 1: 1-14 Geriya, Wayan. (1995). Pariwisata dan Dinamika Kebudayaan Lokal, Nasional, Global. Denpasar : Upada Sastra. Hall, Michael., Richard, Mitchell. (2001). “Tourism as a force for gastronomic globalization and localization”, (eds) Anne-Mette Hjalager and Greg Richards in Tourism and gastronomy Harvey, E. (2012). Agro and Culinary Tourism Getting to the Next Level. In Makalah pada 13th Annual Carribean Conference on Sustainable Tourism Development. Karagiannis, D., & Metaxas, T. (2015). Culinary Tourism in Greece: Can the past define the future? A comparative analysis by using 10 case studies. Kebalilagi.com. (2016).Promo Paket Makan Spesial Bebek Tepi Sawah, Salah Satu Restoran Terfavorit di Bali. http://www.kebalilagi.com/promo-paket-makan-spesial-bebek- tepi-sawah-salah-satu-restoran-terfavorit-di-bali/, retrieved 21 November 2016
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Koh KY, Hatten TS. (2002). The Tourism Entrepreneur: The Overlooked Player in Tourism Development Studies. International Journal of Hospitality Tourism Administration. Vol. 3, No. 1, 21-48 Lopez Guzman, Tomas. (2014). Gastronomic Tourism As An Engine For Local And Regional Development. Journal of Regional and Sectoral Economic Studies, Vol. 14, No. 1: 95-102 Margi, I Ketut., et al. (2013). Pengembangan Wisata Kuliner Lokal Berbasis Pemanfaatan Hasil Produksi Masyarakat Lokal Serta Edukasi Pengemasannya. Hasil Penelitian. Universitas Pendidikan Ganesha: Singaraja Mitchell, R., & Hall, C. M. (2006). Wine tourism research: the state of play. Tourism Review International, 9(4), 307-332. Mykletun, R. J., & Gyimóthy, S. (2010). Beyond the renaissance of the traditional Voss sheep's-head meal: Tradition, culinary art, scariness and entrepreneurship. Tourism Management, 31(3), 434-446. Prasiasa, D. P. O. (2013). Destinasi pariwisata berbasis masyarakat. Penerbit Salemba Humanika. Prawitasari, Fitri. 14 Desember 2012. Kompas.com: “Inilah 30 Ikon Kuliner Tradisional Indonesia”, in http://travel.kompas.com/read/2012/12/14/17232630/Inilah.30.Ik on.Kuliner.Tradisional.Indonesia, retrievedMarch 9, 2017 Rockower, Paul. (2010). Why Not Feed Indonesia to the World?,retrieved from http://jakartaglobe.beritasatu.com/archive/why-not-feed- indonesia-to-the-world/, March 9, 2017 Sims, R. (2009). Food, place and authenticity: local food and the sustainable tourism experience. Journal of sustainable tourism, 17(3), 321-336. Sucita Yanthy, Putu. (2016). Kontribusi Perempuan dalam Mengangkat Kuliner Lokal untuk Mendukung Pariwisata Bali. DissertationTourism Doctoral Program UdayanaUniversity. Sunada, I Nyoman. 2013. Potensi Makanan Tradisional Bali Berbasis Masyarakat sebagai Daya Tarik Wisata di Pasar Umum Gianyar. Jurnal Kepariwisataan, Vol. 12, No. 2 : 118-136 Sunar. (2013). Tipologi Restoran Independen di Kuta Selatan. Jurnal Gastronomi Indonesia Vol 2 No 1.
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ANALYSIS OF INCOME TAX INCENTIVE FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) AFTER THE ISSUE OF GOVERNMENT REGULATION NO. 23 OF 2018
Made Laksmi Sena Hartini Faculty of Economy, Mahasaraswati University, Bali, Indonesia
Abstract The increasing number of micro, small and medium enterprises (MSMEs) every year in Indonesia proves that these enterprises has a significant role in Indonesia economy growth. However, this increase is not accompanied by the increase of income tax revenue from this sector. An initiative is taken by the government to improve tax revenue from these enterprises by giving incentive of income tax revenue through Government Regulation No. 46 of 2013 (hereinafter is stated as PP 46/2013) which was issued on 12 June 2013, and then revised by Government Regulation No. 23 of 2018 (hereinafter is stated as PP 23/2018) which was issued on 8 June 2018 and effectively valid since 1 July 2018. This study used explorative and descriptive approach. This is a literature study with qualitative approach. Based on the conducted study, there was significant change in tax regulation after the issue of the Government Regulation about the incentive of income tax for MSMEs in accordance with PP 23/2018 if it is compared to previous regulation. The absence of Ancillary Regulation of PP 23/2018 causes confusion in the implementation of this regulation. Keywords: MSMEs, Income Tax, Tax Incentive, PP 46/2013, PP 23/2018 Introduction The importance of Micro, Small and Medium Enterprises (MSMEs) has been recognized worldwide due to its significant contribution to gratifying various social economy objectives such as higher growth of employment, output, promotion of exports and fostering entrepreneurship (Keskin et al., 2010). In Indonesia, contribution of MSMEs has strategic role in economy growth and employment. MSMEs has 99.99% proportion from the total of entrepreneurs in Indonesia and supports 60% of Gross Domestic Product (GDP) (Central Bank of Republic of Indonesia, 2016). It is indicated by the rapid growth of MSMEs in Indonesia every year,
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even the number of MSMEs after the monetary crisis of Indonesia in 1997-1998 is not declining (Central Bureau of Statistics Republic of Indonesia, 2016). Besides that, based on annual report of Ministry of Cooperation and Micro, Small and Medium Enterprises year 2016 showed that until 2015 the number of MSMEs was 59,267,759 units. It increased by 1,372,038 units from the last data published by Ministry of Cooperation and Micro, Small and Medium Enterprises (Ministry of Cooperation and Micro, Small and Medium Enterprises, 2017). In another words, it can be said that MSMEs has been able to prove its existence in the economy of Indonesia. However, in tax sector, MSMEs could not dominantly contribute in the tax revenue. Based on annual report of Directorate General of Taxes in 2016, realization of Final Income Tax Revenue in 2016 was IDR 117,676.78 Billion or only 64.37% from the target of Final Income Tax Revenue in 2016. If it is compared to 2015, there was decrease of Final Income Tax Revenue realization of 1.66% in which the realization in 2015 was IDR 119,665.59 (Directorate General of Taxes, 2017). Therefore, in 2018, the increase of MSMEs tax revenue is of the focuses of Ministry of Finance through Directorate General of Taxes (DGT) in which the Ministry keeps improving the tax participation level of MSMEs by creating friendly tax ecosystem and easy tax mapping for the MSMEs (Gustomo; 2018). In order to realize the increase of tax revenue in MSMEs sector, the Government provides tax incentive for the MSMEs by issuing Government Regulation No. 23 of 2018 (hereinafter is stated as PP 23/2018) which replaced Government Regulation No. 46 of 2013 (hereinafter is stated as PP 46/2013). The issuing of PP 23/2018 concerning Income Tax on Operating Income Received or Acquired by Taxpayers Having Certain Gross Turnover or well-known as Income Tax Incentive of MSMEs contains some significant changes if it is compared to the previous regulation. Indeed, this changes would affect the Taxpayer of MSMEs who can and will implement this regulation. Literature Review Micro, Small & Medium Enterprises (MSMEs) MSMEs is a business unit managed by some people or family which is mostly Indonesian entrepreneurs and has a strategic role in national economy development (Keziana, Made & Wirshandono, 2016). MSMEs can be defined as an independent productive business unit,
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which is managed by individual or business entity in all economy sector (Tambunan, 2012) Classification of Micro, Small & Medium Enterprises (MSMEs) Based on Law No. 20 of 2008 about MSMEs Based on the wealth and sales result in Law No. 20 of 2008, the criteria of MSMEs are as follows: 1. Micro Enterprises a. Having maximum net wealth of IDR 50,000,000.00 (fifty million rupiah) not including the land and building in which running the business; or b. Having maximum annual sales of IDR 300,000,000.00 (three hundred million rupiah). 2. Small Enterprises c. Having net wealth more than IDR 50,000,000.00 (fifty million rupiah) until maximum IDR 500,000,000.00 (five hundred million rupiah) not including the land and building in which running the business; or d. Having annual sales more than IDR 300,000,000.00 (three hundred million rupiah) until maximum IDR 2,500,000,000.00 (two and half billion rupiah). 3. Medium Enterprises a. Having net wealth more than IDR 500,000,000.00 (five hundred million rupiah) until maximum IDR 10,000,000,000.00 (ten billion rupiah) not including the land and building in which running the business; or b. Having annual sales more than IDR 2,500,000,000.00 (two and half billion rupiah) until maximum IDR 50,000,000,000.00 (fifty billion rupiah). Classification of Micro, Small & Medium Enterprises (MSMEs) Based on Income Tax Law No. 36 of 2008 In taxation, definition of MSMEs is not specifically regulated in Income Tax Law, yet implicitly in the rate calculation of Article 31E of Income Tax Law, provides facility of rate reduction for Taxpayer of Company with gross turnover until IDR 4.8 billion of 50% from the applicable rate. Considering the amount of gross turnover until IDR 4.8 billion is categorized as micro, small & medium enterprises based on Law No. 20 of 2008 concerning MSMEs, so it can be concluded that this rate is given for Taxpayer of Company with category of MSMEs (Inasius, 2015).
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Income Tax Based on Income Tax Law No. 36 of 2008, income tax is tax imposed on any increase in economics capacity received by or accrued by a Taxpayer from lndonesia as well as from offshore, which may be utilized for consumption or increasing the taxpayer's wealth, in whatever name and form. Based on the deduction and/or collection, Income Tax is divided into 2 (two) namely Final Income Tax and Not- final Income Tax. Final Income Tax is an income tax with final tax imposition (end) so it cannot be credited (deducted) from payable Income Tax total in the end of tax year (Resmi, 2014). Tax Incentive Tax Incentive is all available or provided financial or non-financial facilities for the taxpayer by a tax system. Definition of tax incentive is wide which covers anything providing benefits for the taxpayer. Tax incentive can be defined as a government policy (Nurlita, 2012). Tax incentives are relief’s granted to tax payers or industries in the form of set-offs from the total income before tax liability is determined. It could be in form of tax holidays or waivers. It is established by legislations or statute authorizing such payment of tax (Uwaoma & Ordu, 2016). Research Method This study used explorative and descriptive approach. Method of this study used literature study, i.e. by collecting and reading literatures such as book, journal, article, and Law of Taxes as well as the technical regulations. DISCUSSION Income Tax for MSMEs in Indonesia based on Income Tax Law No. 36 of 2008 MSMEs can be individually or in form of company. Based on Income Tax Law No. 36 of 2008, subject of income tax can be in form of company taxpayer or individual taxpayer. In taxes, MSMEs is categorized as a business with turnover/gross revenue below or not more than IDR 4.8 billion in one tax year. In Article 31E of Income Tax Law No 36 of 2008, it is stated that Resident entity taxpayer with gross income of IDR 50,000,000,000.00 (fifty billion rupiah) receives facilities in the form of reduction of the rate by 50% (fifty percent) of the rate as referred to in paragraph (1) subparagraph b and (2a) of Article 17 imposed on taxable Income from the part of the gross revenue of IDR
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4,800,000,000.00 (four billion, eight hundred million rupiah). From the description of Article 31E, it can be referred that for MSMES company with turnover/gross revenue until IDR 4.8 Billion will have rate deduction of 50% from normal rate based on Article 17 paragraph 2 of Income Tax Law No.36 of 2008, i.e. 25%, in which with this rate deduction so the effective tax rate is 12.5%. Meanwhile, for individual MSMEs, the imposition of income tax is calculated by multiplying Taxable Income with Income Tax Rate of Article 17 paragraph 1 of Income Tax Law No. 36 of 2008. Income Tax Rate of Article 17 paragraph 1 of Income Tax Law No. 36 of 2008 is divided into four levels, namely for taxable income until IDR 50 million is 5%, taxable income between IDR 50 million and IDR 250 million is 15%, taxable income between IDR 250 and IDR 500 million is 25%, and for taxable income more than IDR 500 million is 30%. Meanwhile, Taxable Income means business net income after reduced by Non-Taxable Income. To get business net income of individual taxpayer, it can be done by using bookkeeping or net income calculation by norms which is further regulated by Minister of Finance Regulation. Income Tax Incentive for MSMEs in Indonesia based on Government Regulation No. 46 of 2013 (PP 46/2013) PP 46/2013 was issued on 13 June 2013 and effective valid since 1 July 2013. With the existence of this regulation, it is expected that there will be an increase of participation in tax payment, the increase of income tax revenue from taxpayers who have certain gross turnover, and increase the tax revenue for government so the chance of government to improve people’s welfare will also improve (Hakim & Mildawati, 2016). PP 46/2013 is a Final Income Tax on Income from business received or earned by taxpayer having certain gross turnover. Taxpayers who have certain gross turnover as mentioned in PP 46/2013, shall be Taxpayer fulfilling the following criteria based on Article 2 paragraph (2) PP 46/2013 : a. Individual Taxpayer or Corporate Taxpayer excluding permanent establishment; and b. Receiving income from business, excluding income from service related to independent work, with gross turnover of not more than IDR 4,800,000,000.00 (four billion eight hundred million rupiah) in 1 (one) Fiscal Year.
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Income received or earned by Individual Taxpayers from services in relation to independent work based on Regulation of the Director General of Taxes No. PER-32/PJ/2015 consists of experts performing independent work, consisting of attorneys, accountants, architects, physicians, consultants, notaries, Land Deed Officials, appraisers, and actuaries; musicians, masters of ceremony, singers, comedians, movie actors, television actors, advertisement models, movie directors, movie crew, photo models, male/female runway models, stage actors, and dancers; athletes; advisors, lecturers, trainers, speakers, counselors, and moderators; authors, researchers, and translators; advertisement agents; project supervisors or managers; brokers; salesmen; insurance agents; distributors of multi level marketing companies or direct sales and other similar activities. Not included as individual Taxpayer as intended in paragraph (2) of PP 46/2013 shall be individual Taxpayer who conducts trade and/or service business activities, which business:
a. uses knock-down facilities or infrastructures, either permanent or non-permanent; and
b. uses a part of or the entire place for public interests not designated as business or trade place. Not included as corporate Taxpayer as intended in paragraph (2) shall be: a. corporate Taxpayer that is not commercially operating yet; or b. corporate Taxpayer that in the period of 1 (one) year after commencing commercial operation obtains gross turnover of more than IDR 4,800,000,000.00 (four billion eight hundred million rupiah). In Article 3 & 4 of of PP 46/2013 explained that : a. The amount of tariff of final Income Tax as intended in Article 2 shall be 1% (one percent). b. The imposition of Income Tax as intended in paragraph (1) shall be based on the gross turnover from business in 1 (one) year from the last Fiscal Year before the relevant Fiscal Year. c. In the event that cumulative gross turnover of a Taxpayer in a month has exceeded the amount of IDR 4,800,000,000.00 (four billion eight hundred million rupiah) in a Fiscal Year, such Taxpayer shall remain subject to the tariff of Income Tax
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already stipulated based on the provisions as intended in paragraph (1) up to the end of the relevant Fiscal Year. d. In the event that the gross turnover of a Taxpayer has exceeded the amount of IDR 4,800,000,000.00 (four billion eight hundred million rupiah) in a Fiscal Year, the income received or earned by the Taxpayer in the next Fiscal Year shall be subject to tariff of Income Tax based on the provisions of Income Tax Law. e. Tax collection basis used to calculate final Income Tax as intended in Article 2 paragraph (1) shall be the amount of gross turnover every month. Implementing Regulation which regulates Procedures of Calculation, Payment, and Report of Final Income Tax PP 46/2013 is regulated in Minister of Finance Regulation No. 107/PMK.011/2013, in which in Article 4 paragraph (2) it is stated that the basis of Final Income Tax imposition is the total of monthly gross turnover, for every place of business activity. Article 6 regulates the exemption from withholding tax by another party by requesting the Exemption Certificate called “SKB”. Article 10 also regulates mechanism of tax payment that should be carried out by Taxpayer who gets income or in other words the tax payment is carried out by themselves. PP 46/2013 can be considered as one of tax incentive for MSMEs, since by using scheme of Final Income Tax calculation with 1% rate which is based on Taxpayer gross turnover record without being required for writing bookkeeping, surely makes it simple and easy for the Taxpayer if it is compared to the implementation of Income Tax Rate Article 31E or Income Tax Rate Article 17 of Law of Income Tax No 36 of 2008. It is in line with the purpose of issuing this regulation, i.e. to ease both individual and company Taxpayer who have certain gross turnover. The study conducted by Syafiqurrahman, et.al. (2017) concluded that PP 46/2013 positively affects the existence of MSMES, and the implementation of PP 46/2013 about Final Income Tax Rate of 1% from the gross turnover helped MSMEs in increasing their income and venture capital. PP 46/2013 also positively affected MSMEs Taxpayer compliance in paying tax because it eases and simplifies tax calculation of the Taxpayer, so MSMEs taxpayer is getting easy to calculate and pay their tax. The implementation of this Tax Incentive also raises contra, besides it is considered not significantly increasing tax revenue, which is supported by the study conducted by Hakim & Nangoi (2015). This
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study focused on the effect of PP 46/2013 implementation on the growth of Taxpayer and Revenue of Final Income Tax in Manado Tax Office. Finding of this study showed that Revenue of Final Income Tax from MSMEs for 17 months after the issuing of PP 46/2013 fluctuated and categorized as very less and there was declining of taxpayer growth of 0.23%. It showed that the effort of General Directorate of Taxes to increase the potency of tax revenue, specifically MSMEs Tax, was not well-achieved. It is also proven by Syarifudin (2015) in his study about the implementation of Final Income Tax PP 46/2013 and its implication. Syarifudin concludes that the implementation of PP 46/2013 seems to be “winging” convenience which means giving tax administrative facility but do not consider the taxpayer financial condition. The implementation of 1% single rate tax from the turnover benefits taxpayer who have high margin profit because the tax will decline while for the low margin profit in contrast will raise.
Income Tax Incentive for MSMEs in Indonesia based on Government Regulation No 23 of 2018 (PP 23/2018)
By considering the evaluation result of PP 46/2013 implementation, it was considered not significant to the tax revenue. The government issued new Tax Incentive for MSMEs through PP 23/2018. It was legalized on 8 June 2018 and valid effectively on 1 July 2018. The purpose of providing this Tax Incentive is to ease and simplify the Taxpayer in conducting their tax obligation, on the accepted or gained income of the business which have certain gross turnover and subjected to final income tax in certain period of time. The issuing of this regulation is basically expected able to provide easiness and fairness to the small entrepreneurs to contribute in national development with lower tax payment. By the legalization of PP 23/2018 so the Tax Incentive for MSMEs which is regulated in PP 46/2013 is no longer valid and replaced New Income Tax which is regulated in PP 23/2018. This new Tax Incentive provision gives new hope for taxpayer especially MSMEs i.e. by implementing 0.5% Final Income Tax Rate from gross turnover which is regulated in Article 2 paragraph (2) of PP 23/2018. There is rate reduction of Final Income Tax compared to PP 46/2013 as much as 1%. This reduction surely decreases the tax burden
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of MSMEs taxpayer and it is expected to bring positive effect on the business development of the MSMEs taxpayer. The same as PP 46/2013, in PP 23/2018 is also regulated about criteria of taxpayer that could use this regulation, which is regulated in Article 3 paragraph (1) stated that taxpayers having certain gross turnover subject to final Income Tax as intended in Article 2 paragraph (1) shall constitute: Individual Taxpayers; and Corporate Taxpayers in the form of cooperatives, limited partnership, firms, or limited liability companies, receiving or earning income with gross turnover of not exceeding IDR 4,800,000,000.00 (four billion eight hundred million rupiah) in 1 (one) Fiscal Year. Different with PP 46/2013, PP 23/2018 provides more detail regulation related to taxpayer that cannot use PP 23/2018 as stated in paragraph (1) shall as follows : a. Taxpayers choose to be subject to Income Tax based on the tariff of Article 17 paragraph (1) sub-paragraph a, Article 17 paragraph (2a), or Article 31E of Income Tax Law; b. Corporate Taxpayers in the form of limited partnership or firms established by several Individual Taxpayers having special expertise which deliver services similar to the services in relation to independent work as intended in Article 2 paragraph (4); c. Corporate Taxpayers obtain Income Tax facilities based on: Article 31A of Income Tax Law; or Government Regulation Number 94 Year 2010 regarding Calculation of Taxable Income and Settlement of Income Tax in the Current Year as well as the amendments thereto or replacements thereof; and d. Taxpayers in the form of Permanent Establishment. Taxpayer that cannot use PP 23/2018 as stated in paragraph (2) subparagraph a, should deliver notification of General Directorate of Taxes and for the following Tax Years cannot be subjected for Income Tax based on PP 23/2018. Regulation in PP 23/2018 indicates that individual Taxpayer who conducts trade and/or service business activities, which business: uses knock-down facilities or infrastructures, either permanent or non-permanent; and uses a part of or the entire place for public interests not designated as business or trade place and also companies that have not yet commercially operated or have not passed a period of 1 year since commercially operating can utilize tax incentive facility of PP 23/2018. In other words, street vendors and
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newly established companies are now able to utilize 0.5% tax rate facilities without waiting for a period of 1 year after commercially operating. Besides that, PP 23/2018 provides option to the taxpayer to use Income Tax based on PP 23/2018 or choosing to be subjected of Income Tax based on Law of Income Tax No 36 of 2008 by delivering notification. PP 23/2018 also provides emphasis related to Income Tax imposition upon company which is established by several Individual Taxpayers having special expertise which deliver services similar to the services in relation to independent work, where this has not previously been regulated in PP 46/2013. Related to definition of gross turnover is regulated in Article 4 paragraph (1) PP 23/2018 stated that The amount of certain gross turnover as intended in Article 3 paragraph (1) shall constitute the amount of gross turnover in 1 (one) year of the last Fiscal Year before the Fiscal Year concerned, determined based on the entire gross turnover of business, including gross turnover of branches. Added in Article 6 about the definition of gross turnover shall constitute remuneration or replacement value in the form of money or value of money received or earned from business, before deducted by discount of sales, cash discount, and/or similar discounts. The provision in this article are improvement from PP 46/2013, where previously there was no detail regulation related to definition of gross turnover so it was vulnerable to create multiple interpretations. It surely could cause mistakes in tax imposition and affecting tax revenue. In Article 5 PP 23/2018, it is regulated the period of this Tax Incentive implementation as follows : 1. Certain period of time for the imposition of Final Income Tax as intended in Article 2 paragraph (1) shall be a maximum of: a. 7 (seven) Fiscal Years for Individual Taxpayers; b. 4 (four) Fiscal Years for Corporate Taxpayers in the form of cooperatives, limited partnership, or firms; and c. 3 (three) Fiscal Years for Corporate Taxpayers in the form of limited liability companies. 2. The period of time as intended in paragraph (1) shall be calculated as from: a. The Fiscal Year the Taxpayers are registered, for Taxpayers who are registered as from the coming into effect of this Government Regulation, or
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b. The Fiscal Year of the coming into effect of this Government Regulation, for Taxpayers who were already registered prior to the coming into effect of this Government Regulation. In Article 7 PP 23/2018 is regulated regarding the treatment of tax imposition after the period stated in Article 5 has expired, stated that: a. With regard to Taxpayers as intended in Article 3 paragraph (1) whose gross turnover in the current Fiscal Year has exceeded IDR 4,800,000,000.00 (four billion eight hundred million rupiah), the income from business shall remain subject to the tariff of Income Tax as intended in Article 2 paragraph (2) up to the end of the Fiscal Year concerned. b. The income from business as intended in Article 2 paragraph (1) received or earned in the following Fiscal Years by Taxpayers as intended in paragraph (1) shall be subject to Income Tax based on the tariff of Article 17 paragraph (1) subparagraph a, Article 17 paragraph (2a), or Article 31E of Income Tax Law. Regulation in Article 5 and 7 PP 23/2018 are improvement of previous regulation, i.e. this Article emphasizes the period of using this Tax Incentive for MSMEs which is adjusted with the owned business form. It indicates that Incentive of 0.5% rate of Final Income Tax could not be used forever. By the end of the period, the taxpayer should use calculation of Income Tax at normal rate based on Law of Income Tax No 36 of 2008. In Article 8 PP 23/2018 it is stated that Income Tax payable as intended in Article 6 paragraph (3) shall be settled with the following methods that are paid by the Taxpayers themselves having certain gross turnover; or withheld or collected by Tax Withholders or Collectors in the event that the relevant Taxpayers conduct transactions with the parties appointed as Tax Withholders or Collectors. Self payment of Income Tax payable as intended in paragraph (1) sub-paragraph a must be made every month. Withholding or collection of Income Tax payable as intended in paragraph (1) sub-paragraph b must be conducted by Tax Withholders or Collectors for each transaction with Taxpayers subject to Final Income Tax based on this Government Regulation. Further provisions on the procedure for payment as intended in paragraph (2) and the procedure for withholding or collection as intended in paragraph (3) shall be stipulated in a Regulation of the Minister of Finance. There are additional regulation in this Article compared to the previous
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regulation, where in PP 46/2013 with its technical regulation of Minister of Finance Regulation No. 107/PMK.011/2013, the procedure of tax payment is done by self-payment mechanism, but in PP 23/2018, it can be also done by tax deduction by another party. However, it is not clearly explained in detail about the category of taxpayer that could do tax deduction and tax collection based on this regulation. Related to deduction of Final Income Tax by other party which is regulated in Article 8 PP 23/2018, so in Article 9 described about certificate application of using PP 23/2018 stated that in the event that the Taxpayers subject to Income Tax based on this Government Regulation are conducting a transaction with Tax Withholders or Collectors as intended in Article 8 paragraph (1) sub-paragraph b, the aforementioned Taxpayers must file an application for a statement letter to the Director General of Taxation. The Director General of Taxation shall issue a statement letter stating that the relevant Taxpayers are subject to Income Tax based on this Government Regulation, based on the application from Taxpayers as intended in paragraph (1). Further provisions on the procedure for filing an application for and issuing the statement letter as intended in paragraph (1) and paragraph (2) shall be stipulated in a Regulation of the Minister of Finance. This Article indicates that there is no need use of Exemption Certificate called “SKB” to avoid tax deduction by other party based on PP 46/2013, but it is replaced by Certificate of the Use PP 23/2018 called “S-Ket”. Closing Government seeks to increase the potential of tax revenue from the MSMEs sector by providing Income Tax Incentives specifically for MSMEs. These tax incentives are stated in PP 46/2013 which was later replaced by PP 23/2018. Issuance of PP 23/2018 is a refinement of tax incentive rules for MSMEs. In PP 23/2018 there are some significant changes when compared with PP 46/2013, which includes changes in tariffs, changes in tax subject exceptions, addition of regulations related to the period of use of tax incentives, the addition of a definition of gross turnover, the addition of taxation methods and the use of a certificate of the Use PP 23/2018 called “S-Ket”. This difference in regulation must be a concern of MSMEs taxpayers because this will affect the procedures and administration in the implementation of PP 23/2018 which is effective as of July 1, 2018.
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Related to the above conclusion, some suggestions can be proposed by the researcher related to tax imposition if the period of using tax incentive of PP 23/2018 has been over. There should be special regulation related to procedure simplification of tax imposition for Individual Taxpayers because so far, most of them just conducted the record of transaction not full bookkeeping. It can be done by providing application which is easily understood by the Individual Taxpayers who do not conduct full bookkeeping. Besides that, there should be urgently issued ancillary regulation of PP 23/2018 so there will not be confusion in the implementation such as related to the procedure of tax deduction of Final Income Tax PP 23/2018 by other party. Bibliography Central Bank of Republic of Indonesia. 2016. Profil Bisnis UMKM. Downloaded on 30 June 2018. https://www.bi.go.id/id/umkm/penelitian/nasional/kajian/Pages/Profil- Bisnis-UMKM.aspx Central Bureau of Statistics Republic of Indonesia. 2016. The development of MSMEs in the period 1997-2013. Downloaded on 30 June 2018. https://www.bps.go.id/statictable/2014/01/30/1322/tabel-perkembangan- umkm-pada-periode-1997--2013.html Directorate General of Taxes. 2017. Annual Report 2016. Downloaded on 30 June 2018. http://www.pajak.go.id/sites/default/files/Annual%20Report%20DJ P%202016%20-%20INA_0.pdf Gustomo, Ma’ruf. 2018. Menciptakan Pajak yang ramah untuk UMKM. Ministry of Finance of Indonesia Republic Publication. Downloaded on 30 June 2018. https://www.kemenkeu.go.id/publikasi/artikel-dan- opini/menciptakan-pajak-yang-ramah-untuk-umkm/ Government Regulation (PP) No. 46 of 2013 Concerning Income Tax On Income From Business Received or Earned By Taxpayer Having Certain Gross Turnover. Stipulated: 12 June, 2013. Jakarta.
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Government Regulation (PP) No. 23 of 2018 Concerning Income Tax on Operating Income Received or Acquired By Taxpayers Having Certain Gross Turnover. Stipulated: 12 June, 2013. Jakarta. Hakim, Fadli and Grace B Nangoi. 2015. Analisis Penerapan PP No.46 Tahun 2013 Tentang Pajak Penghasilan UMKM Terhadap Tingkat Pertumbuhan Wajib Pajak dan Penerimaan PPh Pasal 4 Ayat (2) Pada KPP Pratama Manado. In: EMBA Journal. Vol 2 No. 1 : 787-795. Hakim, Firdaus Miftahul and Titik Mildawati. 2016. Implikasi PP 46 Tahun 2013 Atas PPh Badan, Laba Bersih Usaha Setelah Pajak, dan Peredaran Bruto. In: E-Journal STIESIA. Vol 5 No. 12. Income Tax Law No. 36 of 2008 Concerning Fourth Amendment To Law No.7 Of 1983 Concerning Income Tax. Stipulated: 23 September, 2008. Jakarta. Inasius, Fany. 2015. Pajak Penghasilan Orang Pribadi Usaha Mikro dan Kecil Di Indonesia: Kebijakan dan Implikasi . In: Binus Business Review Vol. 6 No. 1 Mei 2015: 1-10 Keskin, Hidayet and Canan Senturk and Onur Sungur and Hakan M Kiris. 2010. The Importance of SMEs in Developing Economies. In: 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo. 183-192. Keziana and Anwar Made and Doni Wirshandono Y. 2016. Analisis Penerapan PP No. 46 Tahun 2013 Terhadap Tingkat Kepatuhan Wajib Pajak Dan Penerimaan PPh Final (Studi Di Kantor Pelayanan Pajak Pratama Kepanjen). In: Accounting Student of Economy Faculty of Kanjuruhan Malang University Research Journal. Vol 4 No. 2. Law No. 20 of 2018 Concerning Indonesia Micro, Small and Medium Enterprises (MSMEs). Stipulated: 4 July, 2008. Jakarta. Ministry of Cooperation and Micro, Small and Medium Enterprises. 2017. Annual Report 2016. Downloaded on 30 June 2018. http://www.depkop.go.id/pdf- viewer/?p=uploads/tx_rtgfiles/Laporan_Tahunan_Kementerian_K UKM_Tahun_2016.pdf
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Minister of Finance Regulation No. 107/PMK.011/2013 Concerning Procedures For Calculation, Deposition, and Reporting of Taxes Income on Income From The Business Accepted or Obtained by Taxpayers Who Have Certain Gross Turnover. Stipulated: 30 July, 2013. Jakarta. Nurlita, Linda Asri. 2012. Analisis Kebijakan Pemberian Insentif Pajak Penghasilan Pada PP. No.52/2011 Dalam Rangka Mendorong Investasi Industry Komponen Otomotif Di Indonesia. In: Indonesia University Essay. Resmi, Siti. 2014. Perpajakan Teori dan Kasus. 8th edition. Salemba Empat. Jakarta Syafiqurrahman, Muhammad and Agus Budiatmanto and Anis Widjajanto and Anas Wibawa and Doddy Setyawan and Rizky Akbar Anwar. 2017. Analisis Pengaruh PP 46 Tahun 2013 terhadap Upaya Pemerintah dalam Meningkatkan Perekonomian Indonesia Melalui Sektor UMKM. In: Journal of Applied Accounting and Taxation. Vol 2 No. 2 : 75-82. Syarifudin, Akhmad. 2015. Analisis Penerapan Pajak Penghasilan Final PP 46/ 2013 Dan Implikasinya. In: Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal. Vol 14 No. 2. Tambunan, Tulus. 2012. Usaha Mikro, Kecil dan Menengah di Indonesia. Isu-isu Penting. LP3ES. Jakarta. Uwaoma, Ironkwe and Promise A. Ordu. 2016. The Impact Of Tax Incentives On Economic Development In Nigeria (Evidence of 2004-2014). In : International Journal of Economics, Connerce and Management. Vol IV : 686-737.
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LEARN TO EARN: ASSESSING ECONOMIC IMPACT OF COMMUNITY BASED TOURISM IN GILI TRAWANGAN, INDONESIA Putu Diah Sastri Pitanatri Hospitality Department - Bali Tourism Institute [email protected]
This article examines the economic impact of Gili Trawangan through qualitative approach by examining relevant stakeholders; government, business owners and local communities. Using the Doxey’s irritation index and the concept of three elements of sustainability; this research indicates that Gili Trawangan is currently in the apathy phase. This phase is shown from the mass commercialization of tourism businesses within this island. As of result; there is also strong economic impacts towards the practices of community based tourism in the island. Direct and indirect impacts; affect even those who are not directly involved with tourism businesses.The locals also attempt to learn new skills, so they can also take part of this business. As business are mostly low scale, leakages are also minimum; making most of revenues goes to the locals. Tourism indeed has changed this once poor, uninhabitedisland into a mesmerizing destination which attract not only tourist to come but also creates a new hope of local welfare. Keywords: Doxey, community, economic impact, local welfare Introduction Gili Trawangan is an island located off the coast of Lombok in Indonesia and the largest island of the three Gilis (Gili Air and Gili Meno once un-inhabitant, this island has now become one of the top notch destination when travellers are visiting Bali. Island hop usually consist of visiting Bali and the three Gilis. The island got it’s fame from shifting of travellers who shared their experience through blogs, vlogs and their social media. Tourism is the foremost important economic activity on the island. Highly dependent from Bali, more than 85% of the families on Gili Trawangan are employed through tourism in some form (interview 20, 2018). Most travellers on this island are classified as backpackers as until to date there areonly two high end resorts on this Island. Gili Trawangan along with the two Gilis, motorized vehicles are prohibited.
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Island transportation consists ofbicycles and cidomo’s (horse drawn traps). As the most developed islandfor tourism of all three GiliIsland, Gili Trawangan is dedicated for young travellers infamous for its “magic mushroom”. Even through it is illegal in Indonesia, some travellers are even putting where to find and how to consume this type of drug on their website (www.jonesaroundtheworld.com, 2018). Beside ease of access to drugs, the island is also infamous for “party goers”. Jiggy boat party is one example with highly rated amongst travellers in TripAdvisor. This party scoring 4.5 out of 5 and raked amongst 15 best things to do in the island (TripAdvisor, 2018). During interview with some participant, they clearly mention that they wouldn’t mind to sleep by the beach or at a very low-cost homestay as long as they can party. Another polemics identified is the issue of the existence and the resilience of its local communities. The issue of the existence of its inhabitants becomes interesting considering that most visitors on Gili Trawangan Island are foreigners. As Lombok is known as part of Halal Tourism (Sharia based tourism), inhabitants must necessarily adapt to it. From different looks, different capital, to different languages. All these differences then push the indigenous population to be persistent with three things: cultural diversity, pluralism, and lifestyle diversity. Zoning violation of resort development area in Gili Trawangan by private parties is another problem which arises. In the spatial map released by the Governor Decree of Nusa Tenggara Barat No. 500 in 1992 has described the boundaries of zoning areas designated for development of tourism resort in Gili. The Spatial Map has actually portrays zoning of designated area for accommodation purpose, marine tourism, supporting facilities, buffer areas, embankment, golf course and designated for housing and cultivation. Unfortunately, this zoning which has been made is violated, various forms of accommodation are growing rapidly. Massive construction is not only builtin the zoning area only, but has already reached the designated area of buffer and the residential area of the local population. This phenomenon is likely due to increased number of private parties who are interested to make investment in Gili Trawangan. The local government took this as an opportunity as it will boost the regional income that can be used to develop the island. Hence, with the
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proliferation of accommodation businesses, of course, the designated accommodation area can not accommodate existing accommodation efforts. In addition to the limitations of land for designated accommodation, the spread of accommodation business is also due to the accommodation business owners wanting to occupy a new, deserted location in order to get a different view from other accommodation businesses There have been some leads for sustainable tourism implementedprior to this study being conducted. These initiatives however faced slow implementation, andalthough developed perfectly in theories, and as many theories, it havenot been entirely implemented in the practice.One of the leadswas developed by the Koperasi Janur Kuning which one of it’s business was to rent Cidomos. Even though this cooperative belong to the local, there’s also an attempt of monopoly as this horse cart only belong to several people. Should anyone wanted to buy, it is being sold at unreasonable price of IDR700 million to 1.2 Billion (around USD$ 500.000-800.000) per cidomo. Despite its problems, the development of Gili Trawangan has becomes magnet for the people outside the island. People who were originally farmers, traders and fishermen, eventually participated in the tourism business. They began to learn various skills to earn the sweetness of tourism. The concept that developed in Gili Trawangan is a duplication of what is happening in Bali. Community Based Tourism becomes so strong on this island. Despite many literature doubts tourism benefits the community of small island, it is felt that tourism benefit even to those who are not directly involved in the business. Hence this article tries to analyzeeconomic benefit to local community through qualitative approach. This article will become a part for our next research in foreseeing the other two elements of sustainability. Theoretical Review Community Based Tourism As part of creating sustainability in tourism destination, the urge of forging local community based tourism in a rural area has become the current trend. This form of tourism is promoted to give most benefit to the locals while at the same time create a memorable experience to it’s visitor. Community Based Tourism (CBT) according
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to Goodwin and Santilli is tourism owned and managed by local community and proposed to deliver wider community benefits. In other words, CBT highlighted on local participation, and at the same time boosting control to the community in order to achieve more benefits to the local livelihood. CBT provide gender equity on many destination. In many cases in Indonesia, CBT provide opportunities for women to be able to participate and contribute in developing it’s region. In Bromo Tengger Semeru for example, woman is highly involved in managing local homestay (Putra and Pitanatri, 2016). Homestay development is highly dependable on women, and this was against the local culture which puts “men first” instead of women. In Bromo Tengger Semeru, business is managed locally and mostrevenues also goes directly to the local. The concept of CBT providesopportunity to create jobs, and generate entrepreneurial chances for local communities even though they’re from different backgrounds, skills, and experiences. CBT is also known as a worldwide plan where the concept has been used to increase rural economies while at the same time providing opportunities to improve community livelihood. In terms of community capacity building, CBT is also considered as partof community development tool.Through, CBT the ability of local communities to manage tourism resources while at same time ensuring its participation, is strengthen (Jamal & Getz, 1995). While according to Asia Pacific Economic Cooperation (2000), CBT enables local community to generate income, diversify local economy, preserve culture, conserve the environment, and provide educational opportunities. At the same time it also provide local community with alternative sources of income as it also becomes a poverty reduction tool. WWF defined CBTas a form of tourism “where the locals has significant control over, and participation in, its development and management, and a major percentage of the benefits remain within the community.” WWF accepted that the concept of community depends on local “social and institutional structures” and accepted that it “must also embrace individual initiatives within the community” (Goodwind and Santilli, 2009; WWF, 2001) Pitanatri (2018), mention that homestay is an applied example of CBT in Indonesia. Homestays generate the concept that tourism
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must takes environmental, social and cultural sustainability into account. As part of Indonesia’s Ministry of Tourism top priority program, homestay is managed and owned by the local of which it’s existence is to benefit the local, while at the same time enables visitors increase their awareness and learn about the community and their way of life. Even though local communities are the primary stakeholder in the tourism development, the local community’s attitude can affect the development of CBT projects. Due to the lack of knowledge and resources as well as skills and expertise in tourism, local community in many destination is not always working together as one group. Thus, the effectiveness of CBT requires extensive community participation especially in assessment and planning as well as implementation of programs. The community involvement in this processes give high potential to empower its members to improvetheir skills, knowledge, and confidence to ensure tourism development in their communities. Sebele (2001) highlight that rather getting benefits, some community members feel that cost they must incur by participating in CBT is far outweighed the benefits. One the reason is caused by the terms and conditions which has been set by the local government, due to encourage local community to participate in CBT. Hence, there is a very wide range of examples and different linkages between the projects and the local community.As the major determinant of impact is scale and economic sustainability, it has not been possible to determine whether or not CBT initiatives contribute more than the others. Doxey’s irritation index There are many studies that evaluates social impacts of tourism to local community. Study of social impacts and issues regarding its measurement has been studied since many years ago (Milman and Pizam, 1988; Ap and Crompton, 1993; Deery et al., 2012). However, Hall and Richards (2000) claimed that measuring the social and cultural impacts of tourism is often a difficult task because firstly, they are mostly indirect and secondly, the lack of accepted methodology prevents exact measurement. On the other hand, Deery and Jago (2010) claimed that the methods to collect and analyze data regarding social impacts are often similar. However, there is something in
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common that most of the studies implies-- monitoring both positive and negative indictors when at the same time measuring social impacts. Butler (1975) came out with another stage of destination development known as Product Life Cycle (PLC). PLC consists of several stages beginning with exploration, involvement, development, consolidation and finally, stagnation. Since Gili Trawangan is considered as being in a new development stage, the study uses Doxey’s Irridex Model in understanding residents’ attitudes toward tourism. It should also be noted that attitudes do not predict support for tourism development very well in the tourism communities. This is supported by Andereck et all (2005) where they found that community benefits of tourism perceived by residents have a direct and positive relationship to support tourism development. However, the positive attitudes toward tourism are not strongly related to additional development of tourism products and the negative attitudes may not decrease residents’ desire for development. In conclusion, there is a connection between attitudes and support for development although relationship is different for each community Fig. 1. Doxey’s Irridex Model 1975
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Social Relationships Power Relationships Euphoria Visitors & investors Little planning or formalized welcome control
Apathy Visitors taken for Marketing is the prime focus of granted plans Formal relationships between hosts & guests Annoyanc Residents misgivings Planners attempt to control by e about tourism increasing infrastructure Antagoni Irritations openly Power struggle between sm expressed interests groups Source: Doxey (1975) Three Elements of Sustainability The concept of sustainable development, which was the foundation of three elements of sustainability in tourism was first communicated by the WorldConservation Strategy of the International Union for Conservation of Nature andNatural Resources (IUCN 1980). Since then, the concept has developed from a seriesof international meetings beginning with the United Nations World Commission onEnvironment and Development (WCED). Sustainable development in tourism has become a hot topic in area of development research since the late 1980s, which has also been discussed in tourism research. The problem arises as many researchers discusses connection between host and guest may contribute to negative impactin a certain destination. For example in Bali, there has been an anxiety that tourism may lead to cultural destruction. Similar phenomenon also happen in Komodo (Flores) where tourism may harm the natural conservation of the Komodo dragons. These concernareactually triggersthat take sustainable development as a guideline to tourism development. Kahn (1995) through the United Nations Agenda 21indicates that the paradigm of ‘sustainable development’, in fact, rests on three conceptual pillars. Originally were meant to counter environmental issues, these pillars are then being develop to achieve sustainability in
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tourism destination. The three pillars consist of ‘economic sustainability’, ‘social sustainability’, and ‘environmental sustainability’ as shown on the diagram below Fig. 2. Three Elements of Sustainability
Source: Kahn (1995)
1. Economic sustainability, in terms of growth, development, and productivity, sustained levels of growth and consumption. A sustainable economic growth will lead to ‘trickle down’ to the poor, minimize leakage and at the same time create multiplier effect. 2. Social sustainability encompasses notions of equity, cultural identity,accessibility, empowerment, participation, and institutional stability. This approach seeks to preserve the destination through economic growth and reduction level of poverty. 3. Environmental sustainability involves ecosystem integrity, biodiversity and carrying capacity. It requires natural capital to be preserved as a source of economic inputs and waste control. Resources must be harvested no faster than they can be restored. Waste management must be encourage to minimize impacts of tourism. The theoretical framework elaborated by Kahn suggests that the three areas; economic, social and environmental ‘sustainability’ must be ‘interlinked’. To achieve sustainability, each must be synchronized in a comprehensive manner. A hypothetical case of deforestation in a developing country as follow will illustrate this ‘interlinkage’ to
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describes how each aspect of the economic, the social, and the environmental contributes ‘sustainability’ that relate to one another. If a man in a rural area is jobless, he is likely to be poor and potentially became unskilled. If he is poor and unskilled, he has an incentive to engage in practices that harm ecology just to get “easy money”, for example, by cutting down trees for firewood and to sell for extra money. His actions will lead others within his community to follow, hence more villagers will be cutting down trees. This will lead to deforestation that may cause flood during the rainy season. Flood will not only cause impoverishment, but may cause social impacts like increased numbers of jobless which potentially lead to increasing numbers of criminals. Methodology This paper is based upon fieldworkresearch that was conducted in Gili Trawangan, Indonesia over two visits in June and July2018.A multi-method research approach(Sommer and Sommer 1991) was usedfor this study. In-depth, semi-structuredkey informant interviews were conductedwith twenty seven business ownersand managers (local and western) on theislandresulting in a 85 percent response rate. Snowball sampling was also used to obtainthe key informant sample. To enrich quality of this research, in depth interviewswere conducted with the current local government and selected key person who develop the island.Using a random sampling procedure, a total of 27 informal interviews were conducted. Interviews were also conducted with employees and the local community on the island. The interviews was to discuss history of sustainable tourisminitiativeson the island, to identifybarriersto implementing sustainabletourism, to foresee strategies that overcome the identifiedbarriers and innovative means inGili Trawangan. Findings and Discussion A number of findings were documented in this research.Using Doxey’s irritation index and the concept of three elements of sustainability to compose the questionnaire, there are three results outliningthe main impact of CBT in Gili Trawangan. Through this research CBT initiativestowards economic impact were identified, these threeresearch findings consist of:
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(1) Direct and indirect economic impacts (2) Locals attempt to learn new skills (3) Mass commercialization of tourism businesses within this island. direct and indirect economic impacts Economic expediency is felt since tourism developed in this island. Through interviews with thelocals who witnessed the island growth since early 1980-ies, tourism has made major change to social welfare. Not only for the creation of new jobs related to tourism, businesses that are not directly related to this sector also get positive benefits. For example, owner of building material is crowded because there are construction of villas and improvements of roads andinfrastructure. Farmers and fisherman from another island also benefit from tourism though the needs of food to support the business. Not only give major improvement to local income and standards of living, tourism at the same time fosters numbers of public facilities. This was against the long knownimage of West Nusa Tenggara (Nusa Tenggara Barat (NTB)) as the poorest province in Indonesia. As the bread and breath of Gili Trawangan, the positive impacts of tourism leads consequently to a better standard of living for the local residents. This is in agreement with studies concerning on the positive economic impacts of tourism (Pitanatri, 2018, 2017; King et al., 1993; Akis et al., 1996; Haralambopoulos & Pizam, 1996). The result of questionnaire distribution shows that 87% of the people in Gili Trawangan earn enough income to meet their basic needs like food, health and education. Around 38% of them also have funds allocated for investment. This shows the quality of life of the people on this island is way better than without tourism. Before tourism, local community used to rely solely on fishing. Whenhigh tide season arrives, many people experience difficulties because they cannot go fishing. "Before tourism, don’t think about education, just for daily meals is very difficult" (Village Leader, interview 2018). One of the reason is the existence of a cooperatives belonging to local communities that helped improve community welfare called Janur Indah. As mentioned earlier, there is no motorized vehicle on this island. One of the modes of transportation used is Cidomo (Cikar Dokar
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Mobil) which is only limited to 32 unit. The ownership of Cidomo follows is managed by this local cooperative. Because it is managed by a cooperative, the revenues from Cidomo exclusively owned by the local community. The profits from Cidomo is divided into three, for horse owners, drivers and membersof the cooperatives. Likewise, Dongol (horse cart which is not dedicated for tourists), also gain economic benefits from tourism. However, local community of Gili Trawangan also faced the negative side of economic impact.Such impacts especiallyincreased price of goods and services, increased price of land and housing and increased cost of living. These impacts also affected to many workers as they tend to only work in Gili Trawangan, but lived on the neighboring island like Gili Air and Lombok mainland. When this research was carried out, several hotel employees who became informants in this study also stated that in fact they were better off living on another island because the cost of livingin Gili Trawangan was relatively more expensive.One of the problems also lies in the need for basic commodities which are almost entirely imported from other islands. The only thing produced on this island is only coconut, and even then the amount is not much as much because many fields have changed their designation for tourism. Even so, the multiplier effect of tourism activities on Gili Trawangan is also felt by those who do not live on this island. Suppliers from outside the island and not directly involved as tourism players can also enjoy the sweetness of tourist. Lombok's regional income also increased dramatically, due to an increase in hotel and restaurant taxes, recreational businesses and from fast boat ticket sales. This allows local governments to carry out various activities related to the development of destinations Locals attempt to learn new skills Especially for Indonesians, Lombok's once known as the land of stealers. When villagers went "fishing" to the beach, they are not going home with carrying fish but sunglasses and tourist possessions. This created bad image of Lombok as tourist destinationnational and internationally. To avoid this, the Gili community then began to enforce social control by “shame stealers”by making them parade around the island by using sign on their neck before being handed over to the police. This were conducted to give a deterrent effect so Gili
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Trawangngan remains a safe and comfortable destination for tourists. Their skill in stealing, were directed to learn skills in tourism. Tourism "forces" these local people to learn new skills if they want to feel the benefits from this sector. Thus, skills are actually formed due to the development of the tourism sector in this island. Skill of communicating with English, in diving and even skills as Disk Jockeys (DJs) and bartenders who used to be taboo, became formed with many clubs and bars on the island. In supporting the improvement of skills and competencies owned by the community, the local government has also invested in development funds in the form of schools. On this island there are schools from an early age to high school and vocational high school to help improve skills and quality of local community in the destination. Despite the enthusiasm from a numberof business owners on the island, sustainable tourism initiatives also continuouslyfaced a number of barriers. Thefirst theme identified was related to thebarriers associated with inadequate resourcessuch as high costs, lack of information,skills, knowledge, expertise, timeand the reluctance to acquire assistancefrom other consultants. It was theseparticular barriers that were identifiedas the most significant and often experienced. Mass commercialization of tourism businesses within this island No doubt Gili Trawangan is "shining" after tourism. Nights that usedto be dark in this un-inhabitant island, now filled with lights from bars and restaurants that filled the streets. Even though the island is still lack of street lighting, most places of the island is always bright because many tourism businesses along the way. To increase revenues, the road is also crowded due to advertisement by business owners. Advertisement varied from small businesses owned by the community to large ventures and restaurants.Not only local advertising, there were quite a number of promotions carried out both at the initiative of the community itself and the local government in collaboration with the central government to promote Gili Trawangan. When referring back, this island is actually an uninhabited island which was originally a place to plant coconut. A German traveler
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came and stayed for a few nights on this island in the early 1980-ies and he wrote his experience in the form of articles. The article is then published by guide book in Germany, and then re-published in some guide books like Lonely Planet. After that, Bali was always associated with Lombok where Lombok highlights were dominated by the features of Gili Trawangan and two other Gili’s. Although administratively a part of Lombok, Gili Trawangan feels even closer to Bali. It does not feel that this island is also part of halal tourism which is a big concept of Lombok tourism development. The island of Lombok itself has won the award as 2015 Abu Dhabi World Halal Destination. What's interesting is the statement from the local community “if you want to do something crazy, do it in Gili; not in Lombok”. This concludes how differences in tourism promotion are carried out for Lombok with Gili Trawangan.What is interesting is the terminology of local communities is actually not quite right because there are actually no "authentic" communities of Gili Trawangan. They are actually migrants from the island of Lombok who then settled for years to get a more decent living. When referring to Doxey's Iridex theory, this phenomenon shows that Gili Trawangan is currently in the position of apathy where tourism is growing rapidly due to the massive promotion promoted on the island. On the one hand, the relationships that occur between hosts and guests are still warm. Although currently the number of tourist visits to Gili Trawangan is increasing, the collaboration actually appears between hosts and guests. There are quite a number of initiatives emerging from Gili youth such as GarbageHeroes, beach clean days every weekend, and many more. This also encourages promotion carried out on Gili Trawangan. This situation is also supported by the development of the digital world as a result of technological progress. Research conducted by Pitana and Pitanatri (2016) mentions that through the move from offline to online travelers, the web and social media presence of destinations are crucial as e-destinations serving as platforms where potential travelers can be inspired, get all the information about their upcoming trip to a destination and eventually book the holiday. Examples that occur in Bali, quite a lot of destinations that were never touched but later became popular due to social media. Nusa Penida, for example is a religious tourism for Balinese destination as it has one of
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the most sacred temples in Bali which then becomes one of the "hot spots" to take selfies to travelers. New terminology like Instagramable, YouTuber, Vloggers and so forth also arises in once not so popular destinations.
Closing Tourism does not always have a completely negative impact. As in Gili, tourism has proven to have a positive impact on local welfare. The purpose of this article was to investigate on the stages of development in tourism economic impact assessment. In order to reach the aim of this study, a comprehensive review on the most important models and approaches about social impacts of tourism and their evaluation has been applied. Based on the literature as well as the questionnaire and interviews conducted, it was determined that tourism has contribute positive economicimpacts on the community as perceived by its members. Therefore, it is very important to adopt the planning policies which can reinforce other positive impacts while reduce negative impacts by involvement of communities in tourism industry. This will result in further understanding of residents about tourism and their participation in tourism decision making which will consequently lead them to receive more benefits from the industry. These policies will let local people to be involved in the industry in a positive way and undertake both positive and negative impacts of tourism. Hence, sustainable tourism development must take scientific evaluation plan which favors a comprehensive mastery of development performance indicators. There’s also need in correcting deviations from traditional performance, avoiding blind promotion and inefficient development, strengthening industry management, protecting natural and cultural resources, while at the same time to improve management efficiency, achieving social equity, and ultimately promoting sustainable tourism development
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Bibliography Akis, S., Peristianis, N. and Warner, J. 1996. Residents’ attitudes to tourism development: the case ofCyprus. Tourism Management 17, 481–494 Andereck, K.L., Valentine, K.M., Knopf, R.C., & Vogt, C.A. 2005. Residents’ perceptions ofcommunity tourism impacts. Annals of Tourism Research, 32(4), 1056–1076 Ap, J. and Crompton, J.L. 1993. Residents’ Strategies for responding to tourism impacts. Journal of Travel Research, 33(1), 47-50. Asia-Pacific Economic Cooperation (APEC). 2000. Towards Knowledge- based Economies in APEC, Economic Committee. APEC Secretariat, Singapore. Butler, R.W. 1980. The concept of the tourist area life-cycle of evolution: implications for management of resources. Canadian Geographer 24(1), 5-12 Darmaputra, P.G.E and P.D.S Pitanatri. 2017. Resiprokalitas Wanita Dan Pengembangan Homestay Di Kawasan Bromo Tengger Semeru. Proceeding Seminar Nasional dan Call For Paper: Inovasi dan Pengembangan Pariwisata Kreatif Sebagai Penggiat Ekonomi Masyarakat Indonesia pg. 54-61 Deery, M. and Jago, L. 2010. Social impacts of events and the role of anti-social behaviour. International Journal of Event and Festival Management, 1(1), 8-28. Deery, M., Jago, L. and Fredline, L. 2012. Rethinking social impacts of tourism, research: A new research agenda. Tourism Management, 33 (1). 64-73. Goodwin, H, Santilli R. 2009. Community-Based Tourism?: a success ? ICRT Occasional Paper 11: 1-37. Hall, D. and Richards, G. 2000. Tourism and sustainable community development (Eds.). Routledge, London, UK International Union for Conservation of Nature and Natural Resources (IUCN) (1980) World conservation strategy: living resource conservation for sustainable development. World Conservation Union (IUCN), United National Environment Programme, and World Wide Fund for Nature Gland, Switzerland. 77 pp. [URL -
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http://app.iucn.org/dbtw-wpd/edocs/WCS-004.pdf] Haralambopoulos, N. and Pizam, A. (1996) Perceived impacts of tourism: the case of Samos. Annals ofTourism Research 23, 503– 526 Jamal TB, Getz D. 1995. Collaboration theory and community tourism planning. Annals of Tourism Research 22: 186-204. Kahn, M. 1995.. Concepts, definitions, and key issues in sustainable development: the outlook for the future. Proceedings of the 1995 International Sustainable De¨elopment Research Conference, Manchester, England, Mar. 27]28, 1995, Keynote Paper, 2- 13.https://www.amherst.edu/system/files/media/0972/fulltext.pdf Milman, A. and Pizam, A. 1988. Social impacts of tourism on central Florida. Annals of Tourism Research, 15, 191-204. Mitchell RE, Reid DG. 2001. Community Integration. Annals of Tourism Research 28: 113-139. Pitana, I.G and P.D.S Pitanatri. 2017. Digital Marketing in Tourism: The More Global, The More Personal. Proceeding on International Tourism Conference: Promoting Cultural and Heritage Tourism pg. 116-125 Pitanatri, P.D.S. 2018 Esensi dalam Eksistensi: Sharing Economy Pada Pengelolaan Homestay Tiga Destinasi Prioritas Di Indonesia in Homestay: Mozaik Pariwisata Berbasis Kerakyatan (Eds, I Wayan Mertha & Putu Diah Sastri Pitanatri). Pusat Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Pariwisata Nusa Dua Bali Pitanatri, P.D.S 2016. The Sharing Economy In Creating Local Business Sustainability For Tourism Development In Bali. Prosiding of Tourism and Events International Seminar (TEIS). Bali State Polytechnic Pitanatri, P.D.S. 2017. Inovasi dalam Kompetisi: Usaha Kuliner Lokal Menciptakan Keunggulan Kompetitif di Ubud dalam Metamorfosis Pariwisata Bali Tantangan Membangun Pariwisata Berkelanjutan (Eds. I Nyoman Darma Putra and Syamsul Alam Paturusi). Jagad Press: Denpasar
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Rosenow J, Pulsipher GL. 1979.786 Tourism, the Good, the Bad, and the Ugly. Lincoln NB: Century Three Press. Sebele LS. 2010. Community-based tourism ventures, benefits and challenges: Khama Rhino Sanctuary Trust, Central District, Botswana. Tourism Management 31: 136-146. Tosun C. 2000. Limits to Community Participation in the Tourism Development Process in Developing Countries. Tourism Management 21: 613-633. Tripadvisor. 2018. https://www.tripadvisor.com/Attraction_Review- g664666-d6528281-Reviews-Jiggy_Boat_Party- Gili_Trawangan_Gili_Islands_Lombok_West_Nusa_Tenggara.ht ml JonesAroundTheWorld.com. 2015. Magic Mushroons in Indonesia. https://www.jonesaroundtheworld.com/magic-mushrooms-in- indonesia/ . Accessed 20 July 2018. WWF International. 2001. Guidelines for community-based ecotourism development WWF International World Travel & Tourism Council. 2015.
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ADOLESCENT BEHAVIOUR A REVIEW UNDER FREUDIAN CONCEPT
Sataprasuna Gayen Tuhin Kumar Samanta Research Scholar Professor Department of Education Department of Education The University of Burdwan, The University of Burdwan, Golapbag Burdwan , India Golapbag Burdwan , India
Abstract Young people in their teens constitute the largest age group in the world, in a special stage recognized across the globe as the link in the life cycle between childhood and adulthood. The physical and psychosocial changes that occur during puberty make manifest generational and early-childhood risks to development, in the form of individual differences in aspects such as growth, educational attainment, self-esteem, peer influences, and closeness to family. They also include experiences, more common in this age group than in others, that are capable of substantially altering life trajectories: nonconsensual sex, alcohol and drug abuse, self-harm and interpersonal violence, and getting into trouble with the law. Sigmund Freud was founding of the school of psychoanalysis, a method for treating mental illness and also a theory which explains human behavior. A normal development can be the cause of many mental diseases and illness. Sexual adjustment during adolescence is very important because in this period physical and psychological developments are occurring. For this life style education is desirable. The extent to which a normal personality can develop in some particular culture depends upon the extent to which normal expression to human tendencies is permitted in its environment. The Freudian analysis prompted the present investigator to undertake this investigation with a view to find out whether Freudian symbolism behavior theory holds true in case of our adolescent school children. Key Words: Psychoanalysis Theory, Adolescent Behaviour, Symbolism Theory
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Introduction Psychologist use the term “personality” to refer to the features of our psyche that make each and every one of us psychologically unique. One of the first personality theorists was Sigmund Freud. Freud is the best known figure ever to emerge from psychology, and his theory of personality development had has a major impact on society and the way we think. Adolescence is transitional phase of growth and development between childhood and adulthood involving multiple physical, intellectual, personality, and social developmental changes. The World Health Organization (WHO) defines an adolescent as any person between ages 10 and 19. This age range falls within WHO’s definition of young people, which refers to individuals between ages 10 and 24. Adolescents in India, constituting more than one-fifth of the total population, are living in a new age and growing under the multiple influences of family, school, market, and media. In particular, the adolescent lives in urban and metro areas are being shaped by influences of consumerism and market forces, and the ideology of individualism. It can easily be gauged that the plethora of choices offered by persuasive media interfere with the life course and seize the young minds. In addition some micro-changes such as mother’s employment, rising parental aspirations, and soaring availability of unhealthy items in market are leading to pervasive alterations in diet, sleep and leisure time activities. Use of labour-saving devices, quicker transport and various electronic gadgets are promoting sedentary mode of living that drastically curtail the scope of physical activity and exercise. Also, there are reports about increased involvement of adolescents with risk behaviours such as early sexual activity, unprotected sex, substance abuse, suicidal attempts and violence. From the earliest days of psychology Sigmund Freud used symbols to try to understand mental disorders. Freud’s most commonly known use of symbolism might be his methods of dream analysis. He called dreams “the royal road to the subconscious”, and felt that the biggest function of dreams was to show us our underlying wishes. While there is what Freud called ‘manifest content’, which really is just the mind rehashing the events of the day, the strange symbolic parts of dreams are the ‘latent content’, our minds trying to show us our
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forbidden wishes. For example, a dream of watching a giraffe eat the leaves of the highest trees might be about wanting to be a bigger, more ambitious person. Despite people connecting dream dictionaries to Freud, he actually hated them and was very cautious about using universal symbols, such as saying water always represents emotions. He believed it’s best to know someone before analyzing their dreams as symbology tends to be personal. Psychoanalytical psychotherapy is the form of modern therapy whose roots are in Freudian theory. Objectives of the Study
1. To study the adolescence period lifestyle. 2. To study the fantasy, dream, imagination, perception etc during transitional period.
3. To study the concept of Freudian theory and its application on practical life based on psychoanalysis, Id, Ego, Superego.
4. To study the concept of Freudian behavioural theory and its implication on practical life.
5. To study viability of Freudian theory in present time at Higher Secondary level. Hypothesis of the Study H01: There is no significant difference between boys preferring male symbols and boys preferring female symbols. H02: There is no significant difference between girls preferring male symbols and girls preferring female symbols. H03: There is no significant difference between choice of opposite sex symbols among boys and girls. H04: There is no significant difference between choice of same sex symbols among boys and girls. Delimitation of the Study The problem has been delimited under following categories:
The present study did not cover entire adolescents. The study is studied only on eight school student behavior.
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The study is delimited to the adolescent behavior of students of class XI and XII. Methodology of the Study In this present study has tried to select various objects involved in various activities in daily life. A number of these identical symbols have been referred to by Freud in his psychoanalysis of dreams. 15 such sets were prepared with symbolic objects representing the male-female components. The study will be conducted on a sample of 100 boys and 100 girls of 16-18 years of age studying in class XI and XII of eight schools in Burdwan district. For the study four boys’ schools and four girls’ schools will have been randomly selected. 30 students will have been randomly selected from each school. A questionnaire was prepared which consists of drawing of various objects representing symbols. In each of the 15 sets of items, there were drawing of 2 male symbols and 2 female symbols linearly arranged in various orders. The questionnaires will be presented before the students and they are asked to put a tick mark against only one single answer which se/she prefers most in each of 15 sets. The obtained data was analyzed statistically through testing of the following hypotheses. The reliability of the tool was established through a Split- Half method. A reliability co-efficient of 0.564 was established through Spearman-Brown Prophecy Formula. TABLE NO – 1: There are 15 set of male symbols and female symbols with different objects.
Serial set objects number 1 ornaments Pointed pendent, Bangle, ring arrow shaped ear ring 2 Games Hockey stick, Basket cricket bat 3 Sports Javelin, arrow Discuss, shot-put
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4 Vegetables Ladies finger, Cabbage, bottle gourd ribbed gourd 5 Fruits Banana, Apple, orange cucumber 6 Vessels Mast of ships, oar Life boat, country boat7 Lamps Candle stick Electric bulb, (lighted), burning lamp(pradeep) torch (mashal) 8 Various Elongated, Circular, oval geometric pointed figure 9 Arms and Dagger, revolver Round weapons shield(dhal),hand grenade 10 Crockery, Spoon, fork Cup, jug cutlery 11 constructions Plain brick house, Dome shaped house, light house house with steeple 12 animals Snake, eel fish Snail, jelly fish 13 medicine capsule Tablet 14 Study material pen Oval paper weight 15 instrument Dram stick, flute Tanpura, sarod
DESIGN OF THE STUDY: The whole research work is properly designed by with due care, constructed and for such construction the management tools namely effective planning, effective organizing, clear cut communication and timely consideration have been used through the research period.
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Flow chat of the design of the study Survey method was adopted in the study
Adaption of sample technique ---- Random adolescent boys and girls (16-18 years of age studying in class XI and XII)
Selection and preparation of tool (questionnaire)
Administration of tools ( Direct contact)
Data analysis ANALYSIS AND INTERPRETATION OF DATA: The obtained data is represented in the following table: TABLE NO – 2: Preference of male symbols and female symbols by boys and girls.
Item Number of boys preferring Number of girls preferring number the symbol the symbol
male female male female symbol symbol symbol symbol 1 11 89 95 5 2 07 93 85 15 3 10 90 86 14
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4 23 77 76 24 5 18 82 92 08 6 14 86 83 17 7 06 94 88 12 8 22 78 90 10 9 31 67 78 22 10 08 92 86 14 11 19 81 93 07 12 03 97 81 19 13 10 90 93 7 14 4 96 95 5 15 7 93 88 12
Hyphothesis 1: There is no significant difference between boys preferring male symbols and boys preferring female symbols. Number of boys preferring male symbols and female symbols are shown in the following bar diagram (1).
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DIAGRAM- 1
Boys preferring same and opposite symbols 120
100
80 Number of 60 boys preferring male symbol 40 Number of boys preferring 20 female symbol Number of boysof Number 0 1 2 3 4 5 6 7 8 9 101112131415 Item number Percentage of boys preferring male symbols and female symbols are shown in the following bar diagram (2). DIAGRAM- 2
Percentage of boys preferring same and opposite symbols
13.66%
percentageof boys preferring femal symbols 86.33%
From the above data and its graphical presentation, it is found that 13.66% of boys prefer male symbols (same sex symbol) and 86.33% boys prefer female symbols (opposite sex symbol). Thus, it can be said
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that boys have a natural tendency of preferring female symbols more than male symbols i.e. a significant difference exists between boys preferring male symbols and boys preferring female symbols. So the hypothesis, There is no significant difference between boys preferring male symbols and boys preferring female symbols is rejected. Hyphothesis 2: There is no significant difference between girls preferring male symbols and girls preferring female symbols. Number of girls preferring male symbols and female symbols are shown in the following bar diagram (3). DIAGRAM-3
100 Girls preferring same and opposite symbol 80 60 Number of girls 40 preferring 20 male symbol 0 1 2 3 4 5 6 7 8 9101112131415 Number of Girls of Girls Number Item number Percentage of girls preferring male symbols and female symbols are shown in the following bar diagram (4).
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DIAGRAM-4
percentage of girls preferring same and opposite symbols
12.75% percentage of girls preferring female symbols
87.25% percentageof girls preferring female symbols
From the above data and its graphical presentation, it is found that 87.25% of girls prefer male symbols (opposite sex symbol) and 12.75% girls prefer female symbols (same sex symbol). Thus, it can be said that girls have a natural tendency of preferring male symbols more than female symbols i.e. a significant difference exists between girls preferring male symbols and girls preferring female symbols. So the hypothesis, There is no significant difference between girls preferring male symbols and girls preferring female symbols is rejected. Hyphothesis 3: There is no significant difference between choice of opposite sex symbols among boys and girls. Number of boys and girls preferring opposite sex symbols are shown in the following bar diagram (5).
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DIAGRAM-5
Preferrence of opposite sex symbol by boys and 120 girls 100 80 60 number of boys 40 preferri ng 20 female 0 symbol 1 2 3 4 5 6 7 8 9 101112131415 number of boys and girls girls andboysof number Item number Percentage of boys and girls preferring opposite sex symbols are shown in the following bar diagram (6). DIAGRAM-6
Percentage of preference ofopposite sex symbol by boys and girls
86.33% percentage of boys 87.25% preferring female symbols
From the above data and its graphical presentation it is found that the opposite sex symbol is preferred by 86.33% boys and 87.25% girls. Thus almost no significant difference exists between choice of opposite sex symbols among boys and girls. Hence, the hypothesis, There is no
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significant difference between choice of opposite sex symbols among boys and girls is accepted. Hyphothesis 4: There is no significant difference between choice of same sex symbols among boys and girls. Number of boys and girls preferring same sex symbols are shown in the following bar diagram (7). DIAGRAM-7
Preference of same sex symbols by boys and 35 girls 30 25 20 number of 15 boys preferring 10 male symbol 5 0 1 2 3 4 5 6 7 8 9 101112131415 Item number
number of boys and girls girls andboysof number Percentage of boys and girls preferring same sex symbols are shown in the following bar diagram (8).
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DIAGRAM-8
percentage of preferrence of same sex symbols by boys and girls
12.75% percentage of boys 13.66% preferring male symbols
percentage of gorls preferring female symbols
From the above data and its graphical presentation, it is found that the same sex symbol is preferred by only 13.66% boys and 12.75% girls. Thus almost no significant difference exists between choice of same sex symbols among boys and girls. Hence, the hypothesis, There is no significant difference between choice of same sex symbols among boys and girls is accepted. MAJOR FINDINGS OF THE STUDY: Though symbolism theory is widely recognized, many practical symbolic investigation have reported that students encounter great difficulties in comprehending the theoretical concepts and related principles of Biology with theories of ideas. The entire samples of boys as well as girls reveal significant differences in their preferences of particular sex symbols. It is found that preference of opposite sex symbols by boys and girls prefer are highly significant. Boys prefer female symbols and girls prefer male symbols which follows the Freudian symbolism theory. The present study is thus conducted by the investigator to study the effectiveness of Freudian symbolism theory through analysis of boys and girls preferences of same and opposite sex symbols. This kind of study also reflects a person’s attitude towards sexual development, which is an important component of human personality. Psychoanalytic thought has grown in many directions. But Freud’s rigidity in emphasizing the role of biological forces (i.e. the libidinal energies) in determining behavior is considered as orthodox. According to neo-Freudian thoughts socio-cultural forces is also an important determinant of behavior.
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DISCUSSION OF THE RESULT: The present findings highly agree with the findings of McElroy’s(1954) and Jahoda (1956). According to Langer, “the human brain is constantly carrying on a process of symbolic transformation of experiential comes to it”. Eliade(1970) explained “symbol as unconsciously produced substitute”. According to Todorov (1980), “symbol is a kind of sign and symbols are vehicles of indirect expressions”. CONCLUSION: In school curriculum usually there is no place for adolescence psychoanalysis. Now a day due to globalization the study of adolescence behavior is very important. Child crime is usually increasing all over the World, due to bad effect of multimedia. Usually commercial channels are very much interested in money earning instead of character building. Govt. of India published life style education for education for adolescence in the year of 2004. But unfortunately this notable work is not accepted by various states so that, they are interested in vote bank due to religious beliefs, communal activity etc. Adolescence is the future back-bone of the nation. So they should be nourished properly in all respects e.g. study-habit, concept of peace- education, concept of value-education, concept of humanity and morality.Swami Vivekananda is the towering personality in education and his opinion was that adolescents are provided top priority in any education system because they are the raw materials for molding future exclusive citizen. References
1. Arminjon .M. (2011). The four postulates of Freudian unconscious neurocognitive convergences. Retrieved April 25 2017 from http://journal.frontiersin.org/article/10.3389/fpsyg.2011.00125/fu ll 2. Boundless. (2016). According to Freud's psychoanalytic theory, personality develops through a series of stages, each characterized by a certain internal psychological conflict. Retrieved April 14 2017 from https://www.boundless.com/psychology/textbooks/boundless- psychology textbook/personality-16/psychodynamic-perspectives-
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on-personality-77/freudian-psychoanalytic-theory-of-personality- 304-12839/ 3. Eysenck. H. J. and soueif. M. (1972). An empirical test of the theory of sexual symbolism. The experimental study of Freudian theories (Ed. H.J. butcher, chapter14, P.N. 236-240). London, Methuen. 4. Hall.C.S. (1953) . A Cognitive Theory of Dream Symbols. Retrieved April 25 2017 from http://www2.ucsc.edu/dreams/Library/hall_1953.html 5. Jahoda. G. (1956). Sex Differences in Preferences for Shapes- a Cross Cultural Replications. British Journal of Psychology. 6. Journal Psyche (2015). Is Freud’s Personality Theory Still Relevant? Retrieved April 25 2017 from http://journalpsyche.org/is-freud-still-relevant-today/ 7. Petocz. A. & Freud (October 2009). Psychoanalysis and Symbolism. ISBN9780521021500. 8. Roy. U. & Chakraborty. S. (2016). A Psycho philosophical Interface concerning the voice of conscience in the light of Kant and Freud. Retrieved April 25 2017 from http://www.jrpbs.com/latest-artivles.php?at_id=23
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TEXTBOOK DEVELOPMENT BASED ON ROLE PLAYING IN JOB TRAINING INSTITUTION ON HOSPITALITY
Ni Nyoman Nidya Trianingrum1, Edy Moeldjadi2, Sulistyoadi Jokosaharjo3 Sekolah Tinggi Pariwisata Triatma Jaya Bali, Indonesia
Abstract This research and development study aimed at (i) explaining the procedure of development of textbooks based on role playing for English for Housekeeping Subject, (ii) describing the development of textbooks based on role playing that is produced for English for Housekeeping Subject, (iii) analyzing the qualities of the development of textbooks based on role playing for English for Housekeeping Subject. This study was designed based on Sugiyono’s model of research and development. The result of problem identification showed that the materials used were limited in term of giving students the opportunity to speak English. The results were responded by the teacher and students in each Job Training Institution in Badung Regency. To improve the teaching and learning quality that consequently results in better achievement. The material development was judged by the expert judges. The expert judges of the develop material showed that the material were in category of excellent. In addition, the tried out of the material indicate the good quality of the material which was proven by the improvement of the mean score from six Job Training Institution in KabupatenBadung. The main score of Mapindo Job Training Institute was 69, 6 increased into 73.3, the Swantantra School Hotel Job Training Institute was 69, 6 increased into 74,6, DhyanaPuraJob Training Institute was 69,4 increased into 75,6, Fransisco IHEC Job Training Institute WAS 69,9 increased into 74, PrshantiNilayam Job Training Institute was 70,1 increased into 79,4, Monarch Job Training Institute was 68,7 increased into 79,2 after the development of textbooks based on role playing for English for Housekeeping Subject was used. Keyword: Development, Textbook, Roleplaying
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Introduction Tourism in Bali according to data from the Central Bureau of Statistics of the Province of Bali has increased by 8% every year. This is due to the large number of tourists visiting Bali for vacation or investment. With the occurrence of this phenomenon has a positive impact on the economic sector of tourism in Bali. This will not work well if it is not supported by professional human resources who have quality skills. Therefore, Job Training Institutions in the hospitality sector began to emerge. Based on this, it is needed teaching staff at Job Training Institutions that can provide learning in accordance with standards in the field of tourism. To be able to provide appropriate learning and understanding, the learning process must be applied appropriately. The learning process is an effort that conducted by teachers and students in sharing and processing information with the aim of obtaining benefits in terms of knowledge and being able to make it as a base for sustainable learning. This will lead to changes in a better direction, in order to achieve an increase that is characterized by positive changes in individual behavior in order to create an effective teaching and learning process. Jogiyanto (2007: 12) also argues that learning can be defined as a process in which an activity originates or changes through the reaction of a situation faced and the characteristics of the change in activity cannot be explained based on the original reaction trends, maturity or temporary changes. Many things that teachers can do to encourage learning. This can be in the form of knowledge, experience, and explanation of how learning is needed based on daily needs. Besides that, as for the learning resources used by the lecturer to create learning processes that are able to achieve the learning objectives itself, one of them is by using textbooks. The impact of the use of textbooks, provides convenience for teachers in the learning process, such as: textbooks can provide a source of expressional skills that are arranged in stages and neatly; Textbooks also provide a source of many issues, textbooks are also easy to read and vary according to the interests and needs of students, as a basis for suggested activity programs where expressional skills are acquired in conditions that resemble real life. According to data from
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Department of Manpower and Energy Mineral Resources Bali province there are 17 accredited Job Training Institutions in the Hospitality Sector in Badung Regency. From the 17 Job Training Institutions, there are 6 Hospitality Job Training Institutions that have a Housekeeping Department in Badung Regency. Some of the Job Training Institutions already have textbooks but it is known that most of the books have not met the needs of participants in the JobTraining Institution. On the other hand, among those training institutions, there are those who do not have English for housekeeping textbooks. Most lecturers or lecturers apply or provide learning about English for Housekeeping based on experience in the industry and only through lectures. This condition is certainly detrimental to students because without the availability of textbooks, it is difficult for students to repeat lessons or learn new material. This certainly can be avoided if students are provided with references or accurate reference material. Learning without teaching materials also results in limitations for students to study independently in accordance with the curriculum applied by the Job Training Institute itself. The increasing number of training institutions in the field of hospitality, naturally makes the instructors or lecturers aware that textbooks are one of the most important materials in the learning process. But on the other hand, it is known that the lack of communication skills using English especially in the field of hospitality is also a big obstacle, considering the world of hospitality requires individuals involved in it to be able to take an active role so as to improve living standards. This Conditions will certainly have a bad impact toward students, if a solution is not immediately found. One alternative that might be used as a solution in order to create an attractive learning atmosphere, and provide opportunities for students to get involved, and be able to make students study independently so that it strengthens the reasons for developing role paying based textbooks in English for housekeeping courses. The development of textbooks based on role playing as a way to put students into real situations because it is considered to provide many benefits to the students in job training institute. The role playing method is a way of mastering learning materials through developing students' imagination and appreciation (Hamdani, 20011: 87). The development of imagination and appreciation is done by acting as a
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living figure or inanimate object. The role playing method involves many students so that they have added value such as, guaranteeing all students to participate in each activity and provide opportunities for students in working together to show the abilities until succeed. Based on the background above, the objectives of this study are:
1. To explain the procedures for textbook development based on role playing for English for Housekeeping subject
2. To describe textbook development based on role playing that is produced for English for Housekeeping subject
3. To analyze the quality of textbook development based on role playing for English for Housekeeping subject This research is expected to be able to improve the ability of students in the hospitality department at job training institute in Badung Regency. In addition, the results of this study are expected to contribute to lecturers and students in terms of both theoretical and practical.
a. Theoretically, this research is expected to be a source of information related to the development of textbooks based on role playing. This research is also expected to be a source for designing textbooks at Job Training Institute in Badung Regency, in addition, this research can be used as a source to decide how to improve the ability of students in English Grammar.
b. Practically, this research helps students to get fun activities in the classroom, encourages students 'English skills and solve students' fears while expressing statements in English. In addition, the development of this textbook helps students to work in a team. Through this development students are actively involved in the learning process. The development of textbooks based on role playing can help lecturers to avoid monotonous classroom situations. Through this research the lecturers can improve their knowledge and ability in teaching quality. THEORETICAL REVIEW Development Theory According to the Law of the Republic of Indonesia Number 18 in 2002, development is an activity of science and technology that aims to
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utilize the proven principles and theories of science to improve the functions, benefits, and applications of existing science and technology, or produce new technologies. Development in general means growth patterns, changes slowly and change gradually. Essentially, development is an educational effort both formal and non-formal, which is carried out consciously, planning, directed, organized, and responsible, in order to introduce, grow, guide, develop a balanced personality base, intact,and in harmony according to talent,desires and abilities, as provisions on their own initiative to increase, improve, develop themselves towards the attainment of optimal dignity, quality and human capabilities and independent individuals (Wiryokusumo, 2011). From the opinions of the experts above it can be concluded that development is an effort that is carried out consciously, planned, directed to make or improve. Thus, it becomes a product that is increasingly useful to improve quality as an effort to create better quality. Textbook Textbooks are guidebooks for students in learning activities that contain subject matter, inquiry activities based on concepts, science activities, information and examples of the application of science in daily life (Trianto, 2011: 227). Muslich (2010: 37) defines textbooks as a books that contain a description of material about a particular subject or field of study, which is arranged systematically and has been selected based on specific objectives, learning orientation and student development, to be assimilated. Based on several definitions of textbooks above, it can be concluded that textbooks are papers in the form of a book in a particular field, which is used by the teacher / lecturer and students in teaching and learningprocess for instructional purposes and objectives, and equipped with teaching facilities that appropriate and easy to understand by students and educational institutions so that they can support learning programs. Role Playing Kartini (2007) stated that the method of role playing is a method used to imitate the way someone behaves in a drama. Emphasis
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on behavior on role playing methods closely related to social relations. Santoso (2010) states that the role playing method utilizes the effect of movement (kinesthetic), it is caused by the subject being asked to perform a particular role. The function of this method is to develop interpersonal skills or the ability of individuals to interact with others. Based on this opinion it can be seen that the method of role playing asks the subject to play a particular role, through an interaction with his social environment. Housekeeping Housekeeping Department is the part that handles and is responsible for cleanliness issues, and the overall comfort of the hotel both inside and outside the hotel (Murdana, 2012: 70). According to Sulastyono (2007) it is stated that housekeeping is part of a hotel that is functioned and given responsibility starting from materials made of fabric, maintaining cleanliness and tidiness of the room as well as procuring the completeness of the room, and maintaining the entire hotel room. The convenience of guests staying at a hotel is supported by housekeeping services in providing services both in cleanliness and speech acts of polite housekeeper to guests. Characteristics of Learner According to Sunhaji (2013: 5) adult learners have the following characteristics:
1. Learning leads more to a maturation process, a person will change from being dependent towards having the ability to direct themselves, and requires self-direction even though in certain circumstances they are dependent.
2. The main principle is to gain self-understanding and maturity to be able to survive, the more mainstream learning uses experimentation, discussion, problem solving, training, simulation and field practice.
3. Adults will be ready to learn if the training material according to what the students feels is very important in solving life problems, so that learning programs are arranged according to the needs of their real lives and the order of presentation must be adjusted to the readiness of students
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4. Ability development is oriented towards learning centrally in its activities Job Training Institutions Law Number 13 of 2003 Chapter V is an understanding of job training as written in Article 1 number 9 of the Manpower Act is the whole activity to give, obtain, improve, and develop work competencies, productivity, discipline, attitude and work ethic at the level certain skills and expertise in accordance with the level and qualifications of the position or occupation. The aim of a Job Training Institution is to create a quality workforce that will bring prosperity to the workers themselves. METHODOLOGY This research was conducted at the Hospitality Job Training Institute accredited which has a Housekeeping vocational program in Badung Regency that is registered at the Manpower Office and Energy Mineral Resources in Baliprovince. The following job training institutions in the hospitality sector are presented in the following table: Table 1.1 Name of accredited Job Training Institutions at Hospitality in Badung Regency, Bali
NO NAME ADDRESS VOCATIONAL PROGRAM
1. Mapindo KubuGunung a. Food Product Street, Tegal Jaya, b. Food Service DalungKuta c. Housekeeping d. Front Office 2. Swatantra School Badung Housekeeping Hotel
3. PPLP DhyanaPura Raya Padang a. Food Product Luwih Street, b. Food Service Tegal Jaya Badung c. Housekeeping d. Front Office 4. Fransisco-IHEC Jl. Raya Abianbase Tata Graha No. 127
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NO NAME ADDRESS VOCATIONAL PROGRAM MengwiBadung
5. LP3 KubuAnyar Street a. Food Product PrshantiNilayam No. 21 b. Food Service KutaBadung c. Housekeeping
6. MONARCH Pandu Street No. a. Food Product DALUNG 27, Dalung b. Food Service c. Housekeeping
Source: Manpowerand Energy Mineral Resources of Bali Province, 2017 The Alteration Observed The alteration that will be observed in this study are:
1. Textbooks in English for Housekeeping subject that are owned by Job Training Institutions in Hospitality in Bali that will be used as guidelines as textbook development based on role playing. In these observations, the researcher will focus on several aspects of the existing book such as: relevance with the development and needs of students, graphic components, the nature of science, practical considerations, and objectives.
2. Indicators that already exist in the book used such as: material, characteristics of adult students, supporting presentation, adequacy and depth of material, topics, activities, and tasksin the book used Technique of Data Collection Data collection used in this study are:
a. Observation the implementation of observations in this study was to find out the actual conditions and to collect data regarding the use of textbooks in English for Housekeeping subject
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b. Documentation: this method is conducted to collect data related to learning preparation and various policies based on learning outcomes in English for Housekeeping subject
c. Questionnaire: the questionnaire was used in this study by giving a list of questions to English for Housekeeping lecturers and Housekeeping students. The questionnaire is distributed in the form of a written statement regarding aspects and indicators of English for Housekeeping textbooks Data Analysis Data analysis used in this study are qualitative data. Data obtained after further product testing will be analyzed quantitatively, then analyzed using the following formula:
Table 1.2 Average Formula
Score Criteria
X ≥Mi + 1.5Sdi Excellent
Mi + 0.5Sdi ≤ X Mi - 0.5Sdi ≤ X Mi - 1.5Sdi ≤ X a. Procedure of textbook development based on Role Playing inEnglish for Housekeeping subject 1. Problem identification is the first step in the process of designing instructional materials based on role playing. First, the researcher analyzes the teaching materials used. Teaching materials are observed using the instruments provided. From observations made by researchers, it is known that the material or teaching material used has several disadvantages such as: www.ijmer.in 260 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 lack of exercises in the teaching material, especially the ability to speak, the material provided has not helped students to be motivated, and the material presented in the book does not meet needs of students who do not provide a variety of activities related to the characteristics of adult students. This is a very important in developing teaching materials that can attract students' interest. 2. Data Collection English is the main content in the world of hospitality that makes writers to develop teaching materials that can motivate students to learn English, so they can socialize with foreign tourists. Researchers designed the instruments when collecting data to examine existing books or teaching materials. The instrument in the form of a questionnaire was designed based on good material that adopted from theories of Tomlinson, Cunningsworth, and BNSP. Observations of teaching materials used were conducted in 6 Job Training Institutions in Badung Regency, such as: Mapindo, Swantara School Hotel, PPLP DhyanaPura, Francisco-IHEC, LP3 PrshantiNilayam, and Monarch Dalung. After observing the textbooks used, the next step is to observe the teaching and learning process in class. Based on observations made it was found that the lack of variation and exercises in the teaching material. The following are the results of questionnaires from subject lecturers and students in each Job Training Institution in Badung Regency. 1. The results of the questionnaire from the lecturers on the previous textbooks Tabel 1.3 The results of the questionnaire from six Job Training Institution in Badung Regency No Name Result Yes % No % 1. Mapindo 37 64% 21 36% 2. Swatantra School Hotel 35 60% 23 40% 3. PPLP DhyanaPura 39 67% 19 33% 4. Fransisco-IHEC 36 62% 22 38% www.ijmer.in 261 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 5. LP3 PrshantiNilayam 33 56% 25 44% 6. MONARCH DALUNG 34 59% 24 41% The analysis was conducted using the following formula: Score = 100% From these results it is known that there are several statements that are not approved by the lecturers regarding the textbooks that have been used in each Jon Training Institution in Badung Regency, so that there are some things that need to get serious attention for researchers. 2. The results of the questionnaire from students Table 1.4 The Result of Questionnaire from students in each Job Training Institution in Badung Regency Total Hasil N Nama LPK JumlahSiswadalamsatuk Tida o Ya % % elas k 1. Mapindo 35 70 71 280 29 0 % % 2. Swatantra 30 75 89 90 11 School Hotel 0 % % 3. PPLP 32 75 84 146 16 DhyanaPura 0 % % 4. Fransisco- 28 60 77 179 23 IHEC 5 % % 5. LP3 25 60 86 100 14 PrshantiNilay 0 % % am 6. MONARCH 38 90 80 220 20 DALUNG 0 % % www.ijmer.in 262 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 From the table above, it is known that the opinions of students on the books used previously have several weaknesses. Because of this, textbook development based on role playing is designed with some characteristics such as: 1. The book must be relevance toward the character of the adult student 2. The material contains activities that correspond to events in the housekeeping department 3. The material contains many activities to speak 4. Activities presented in the book are able to stimulate students to practice and learn 3. Product Design Topics on textbooks based on role playing are based on identifying existing problems through data collected and based on SKKNI standards. The topics include: Table 1.5 Unit-Unit in the textbook development based on Role Playing Unit Topic I. Terminology of Facility, Cleaning Equipment, and How It is Used II. Public Area III. Room Section IV. Facility and Equipment in the Room V. Handling Guest Request through the Phone VI. Housekeeping Service VII. Laundry VIII. Giving Direction IX. Giving Information about Tourism X. Handling Complaint XI. Housekeeping Relationships among other Department www.ijmer.in 263 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 4. Design validation At this stage, expert judges filled questionnaire to examine and revise the contents of textbook development based on role playing. From the results of the questionnaire, it was found that the material designed and developed for adult students as well as needs were in accordance with SKKNI standards. 5. Design revision Suggestions and criticisms from several lecturers and students through questionnaires that have been disseminated become a reference for researchers in revising the design of this product. There were some revision that must be corrected, such as: revision toward grammar and Revision toward the picture provided. Clear images can attract students to read and study books. 6. Product Field Test After learning the teaching materials that will be used to develop textbooks based on role playing, it is designed and validated, then the textbooks are tested. From the trial of the product, the researcher collected the results of the questionnaire that had been distributed to students and lecturers. The results of the next questionnaire were developed according to the criteria of good textbooks according to Cunningsworth, Tomlinson and BSNP. In the questionnaire there were 58 statement items for lecturers, and 28 statement for students. 7. Product Revision After conducting the product field test, the researcher made a revision to produce the final product before being tested again. 8. Prototype A prototype was the final textbook development which had been tested, since it was just tested in limited field tested. b. Describe textbook development based on role playing that is produced in English for Housekeeping subject www.ijmer.in 264 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 The textbooks based on role playing that have been developed have been revised based on the results and entries of the questionnaires that have been distributed to lecturers and students in the Job Training Institute in Badung Regency. The form of the contents of the book produced is expected to consist of several units, such as: 1. The book contains the front cover and back cover. The cover is not only as an announcement about the title of the book, but also contains the contents of the book or an overview of the contents in the book related to the topics discussed in the book. In this section, it is expected that the book can convey a little picture and the style that is in the contents of the book. This is important because the section involves readers and researcher to inform whether this book is what the reader is looking for or not. 2. Textbook development based on role playing contain of preface or introduction. Introduction is a cover that tells about how the book was produced or how the book was developed or explained, thus, the book has better value for the reader. 3. Textbook development based on role playing contain of table of contents. The units discussed in the book are written in contents list which can help the reader to find the topic that the reader wants to find. 4. Textbook development based on role playing contain of covers on each unit, in which each unit cover consists of titles that related to the topics discussed and expected achievement 5. The material discussed in textbook development based on role playing consists of 11 units namely Terminology of Facilities, Cleaning Equipment, and How It is Used, Public Areas, Room Section, Facility and Equipment in the Room, Handling Guest Request through the Phone, Housekeeping Service, Laundry, Giving Direction, Giving Information about Tourism, Handling Complaint, Housekeeping Relationships among other Departments. 6. Activities provided on Textbook development based on role playing provide many opportunities for students to learn to speakand express phrases related to topics in the housekeeping department. www.ijmer.in 265 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 c. Quality of Textbook development based on role playing in English for Housekeeping subject Questionnaires that have been distributed to lecturers and students have been analyzed to find out the quality of the textbooks produced. The formula used to analyze the questionnaire is a model of Sudjiono. In the formula, the assessment is categorized into: excellent material, good material, ordinary material, good enough material, and bad material. To get results from the quality of Textbook development based on role playing in English for Housekeeping subject, the draft of this book is given to expert judges, lecturers, and students. The following are the results of the Textbook development based on role playing in English for Housekeeping subject. 1. Validation result from the expert judges From the analysis of the expert judges, it was clear that the textbook development based on role playing had a good quality. Questionnaire analysis using the formula showed that the textbook development based on role playing had excellent quality. In addition, result from the expert judges showed that the textbook development had fulfilled the criteria of a very high validity material. 2. Results from the lecturers toward Textbook development based on role playing in English for Housekeeping subject The highest results of the questionnaire to assess the development of role playing textbooks is 5 and the lowest is 1 in each statement item, thus, the value of Mi is: ½ (290 + 58) = 174 and for Sdi values are: 1 / 3 (174) = 58. Information: The Ideal Mean (Mi) = ½ (Score Max + Score Min) The Standard of Deviation (Sdi) = 1/3 (Mi) From the calculation results of the questionnaires distributed to English for Housekeeping subjects in 6 job training institutions in Badung Regency, it is known that the total value of each unit in the development of textbooks based on role playing is as follows: www.ijmer.in 266 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 Uni Uni Uni Uni Uni Uni Uni Uni Uni Uni Uni t 1 t 2 t 3 t 4 t 5 t 6 t 7 t 8 t 9 t 10 t 11 262 261 265 263 266 262 262 261 266 264 267 After knowing the value of MiAndSdi, it is determined: Score Criteria X ≥ 261 Excellent 203 ≤ X < 261 Good 145 ≤ X < 203 Average 87 ≤ X < 145 Below Average X < 87 Poor Based on the results of the table above, it is known that the quality of the textbook development based on role playing for Housekeeping students have met the criteria of good material and can be categorized as good material and can be considered as excellent material as well. 3. Results from students Based on the score obtained after conducted the learning process and providing exercises using Textbook development based on role playing in English for Housekeeping subject, it is known that the students' score and abilities have increased. Besides that, the results of each session during the trial showed that the books produced has good quality which could be proven through an increase in the average score of students from LPK Mapindo 69, 6 to 73.3, LPK Swantantra School Hotel 69, 6 to be 74, 6, LPK DhyanaPura 69.4 to 75, 6, LPK Fransisco IHEC 69, 9 to 77, 3, LPK LP3 PrshantiNilayam 70.1 won 79, 4, LPK Monarch 68, 7 to 79, 2 after using Textbook development based on role playing in English for Housekeeping subject www.ijmer.in 267 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 CLOSING There were three main objectives of this study. The first objective was due to explain and describe the textbook development based on role playing. The second, to describing the textbooks development based on role playing that is produced. The third objective was to know the quality of the textbook development based on role playing. The data were gained by using several instruments namely questionnaire. The questionnaire was adapted from the criteria of a good material by Cunningsworth, Tomlinson, and BSNP. After designing the instruments, the model of research and development by Sugion (2013) was employed as the research procedures. From the result, new material developed, analyzed, revised, field tested, analyzed, and produced. At the end of the overall process of the accomplishment of this study, some conclusions were as follows: 1. The researchers used research and development model in designing the textbook development based on role playing. The procedures were described into problem identification, data collection, product design, design validation, design revision, product field test, product revision, and prototype. (2) The researcher produced the textbook development based on role playing for the students in housekeeping majority. The material of the textbook consists of eleven units, there are: a. Terminology of Facility, Cleaning Equipment, and How It is Used, b. Public area, c. Room service, d. facility and equipment in the room, e. handling guest through the phone, f. housekeeping service, g. laundry, h. giving direction, i. giving information about tourism, j. handling complaint, k. housekeeping relationships among other department. (3) The quality of the textbook development was obtained using result of the questionnaire from the expert judges, English for Housekeeping lecturers and students in six job training institute in Badung Regency. The score in the questionnaire were calculated then categorized into the following rating scale: excellent, good, average, less, and poor. The result of the English for Housekeeping lecturers stated that textbook development based on role playing had fulfilled the criteria of good material and can be categorized as excellent material. The result of the students’ questionnaire stated that textbook development based on role playing could help the students in improving students English achievement, moreover, in all session, mean score showed that the score of students had increased. www.ijmer.in 268 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 Bibliography Anonim. 2003. Undang-undang Republik Indonesia No. 13 Tahun 2003. Tentang Pelatihan Kerja. BSNP, Buletin. 2007. Buletin BSNP Media Komunikasidan Dialog StandarPendidikan Vol II No.1. Jakarta Cunningsworth, A. 1995. Choosing your Coursebook. Macmillan: Heineman Made, Murdana. 2012. Runner Section sebagaisebuah Konsepdalam Pembantu Pelayanan Pembersihan Kamar Tamu di Hotel Oberoi Lombok. Jurnal Media BinaIlmiah. Vol: 6. No: 4. Hal: Hamdani. (2011). Strategi Belajar Mengajar. Bandung: CV PustakaSetia. Iskandar, Wiryokusumo. 2011. Dasar-dasar Pengembangan Kurikulum. Jakarta: Bumi Aksara. Jogiyanto, Hartono. 2007. Model Kesuksesan Sistem Teknologi Informasi. Yogyakarta: Andi. Kartini, T. 2007. Penggunaan Metode Role Playing untuk Meningkatkan Minat Siswadalam Pembelajaran Pengetahuan Sosial di Kelas V SDN Cileunyi I Kecamatan Cileunyi Kabupaten Bandung. Jurnal Pendidikan Dasar. No: 8 Muslich, M. 2010. Texbook Writing: Dasar-dasar Pemahaman, Penulisandan Pemakaian BukuTeks. Yogyakarta: Ar-Ruzz Media. Nana Sudjana. (2009). Penilaian Hasil Proses Belajar Mengajar. Bandung: Remaja Rosda Karya. Santoso, B. 2010. Skemadan Mekanisme Pelatihan: Panduan Penyelenggaraan Pelatihan. Jakarta: Yayasan Terumbu Karang Indonesia (TERANG). Sudijono, Anas. 2011. Pengantar Evaluasi Pendidikan. Jakarta: PT Raja Grafindo Persada Sulastiyono, Agus. 2007. Manajemen Penyelenggaraan Hotel. Bandung :Alfabeta www.ijmer.in 269 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 Sulastiyono, Agus. 2010. Teknikdan Prosedur Divisi Kamarpadabidang Hotel. Bandung :Alfabeta Sunhaji. 2013. KonsepPendidikan Orang Dewasa. Journal Kependidikan. Vol:1 No.1 Page: 5 Trianto. 2011. Mendesain Model PembelajaranInovatifProgresif. Jakarta: KencanaPrenada Media Group. www.ijmer.in 270 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 THE PROTECTION OF THE RIGHTS OF THE ELDERLY AN OVERVIEW ON SOCIAL SECURITY SYSTEM IN INDIA Cherukuri Sreenivasa Rao Assistant Professor S.V.D. Siddhartha Law College Kanuru, Vijayawada Andhra Pradesh, India Abstract The rapid growth of population has highlighted the need for better social security arrangements for the elderly. Increased longevity is making care of the elderly more expensive. Traditional family ties are beginning to tatter and Government of India has initiated an array of schemes and benefits in order to provide some level of social security to the elderly. Keywords: Social security for the elderly persons, statutory protection of elderly, welfare benefits awareness. I. Introduction Elders are the path-makers of the younger generation in every aspect in our society. The culture, traditions, customs, usages, knowledge, and experience that younger generation is utilizing have been inherited from elders, as it is the order of nature that elders in the family nurture their younger generation from childhood to adulthood. Even in the presence of several rights provided under legal system and specific legislation to make available the deserved life to the elderly, still they are ignored, neglected and ill-treated. The primary aim of providing social security is to avail sustenance to the elders who cannot work and earn their livelihood due to old age. Social security is only a shaft of light for elderly. By utilizing it, “the facility to provide pension to old age people, who are of below-the-poverty line and the provision of old age homes” are covered. With the Centre or State Governments’ proper consideration on these two aspects, securing of senior citizens can be provided in the present scenario. By providing social security by the concerned governments in organized and unorganized sectors, we can be on par with Western Countries, but because of short of certain www.ijmer.in 271 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 resources, social security is not available to elderly.1 Due to elderly being financially dependent, they are being subject to abuse. World Health Organization documents explain the meaning of elder abuse as a single or repeated act, or lack of appropriate action, occurring within any relationship where there is an expectation of trust, which causes harm or distress to older persons.2 It is any act of omission or commission that harms the senior persons. Omission means not doing something that is needed, for example not providing food, medical care, etc., and commission, however, refers to doing something harmful for example beating or throwing out the elderly etc. Abuse takes place in such environment where elderly are expected to be taken care. Social security is State obligation to provide financial assistance in order to make possible basic needs of individual in old age. With India being a home for one-fifth of the world’s current total population that includes one-third of the world’s poor and one- eighth of the world’s elderly, the approach for providing social security to the elderly is of global significance.3 Social security, in its broadest sense, implies an overall security for a person within the family, workplace and society. It may be understood as measures designed to ensure that citizens meet their basic needs (such as adequate nutrition, shelter, education, healthcare, clean water and food supplies), as well as be protected from contingencies (such as illness, disability, accidents, death, unemployment, medical care, child birth, child care, widowhood, and old age) to enable them to maintain an adequate standard of living consistent with social norms. It must, also by implication, include protection of livelihood and a guarantee of work, and adequate and fair wages because without this other contingency benefits have no meaning. Social security deals to cover both the absolute deprivation, risk and vulnerabilities.4 Social security, social insurance and old age 1. Dr. Harpreet Kaur, Social Security System: An Approach for the Protection of the Rights of Elderly, Nyaya Deep, The Official Journal of NALSA, Volume XVIII, Issue I & II, January 2017 & April 2017 2. Ibid. 3. Sumati Kulkarni, Siva Raju and Smita Bammidi, Social Security for the Elderly in India, https://india.unfpa.org/sites/default/files/pub-pdf/ThematicPaper1_2.pdf, accessed on 12-07-2018 4. Punita Shaw, ‘Social Security and Senior Citizen’, http://sansad.org.in/pdf/concept-note-social- security-senior-citizen.pdf, accessed on 20th March, 2018. www.ijmer.in 272 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 pensions are listed in the 7th Schedule of the Constitution of India under the Concurrent List. It is in compliance with these guiding principles that the Government of India introduced on Independence Day, 1995, the National Social Assistance Programme (NSAP) as a fully funded, Centrally sponsored Scheme targeting the destitute to be identified by the States and UTs with the objective of providing a basic level of financial support. II. International Perspective of Social Security for Elderly: Universal Declaration of Human Rights, 1948 (UDHR) and International Covenant on Economic, Social and Cultural Rights, 1966 (ICESCR) lay down the rights of elderly to social security and to an adequate standard of living to support their health and well-being, including medical care and necessary social services.5 The content of these rights is further specified in the normative body of standards developed by the International Labour Organization (ILO), which provides concrete guidance to countries for giving effect to the right of elderly to social security, from basic levels to full realisation.6 The Social Security (Minimum Standards) Convention, 1952 (No. 102),7 the Old-Age, Invalidity and Survivors’ Benefits Convention, 1967 (No. 128), and its accompanying Recommendation No. 131, and the Social Protection Floors Recommendation, 2012 (No. 202) provide an international reference framework setting out the range and levels of social security benefits that are necessary and adequate for ensuring income maintenance and income security, as well as access to healthcare in old age. The extension of coverage to all older persons is an underlying objective of these standards, aimed at achieving universality of protection. Convention No. 102 and No. 1288 envisage the provision of income security to people who have reached pensionable age through earnings related contributory pensions (guaranteeing minimum benefit levels or replacement rates, corresponding to a prescribed proportion of 5. https://en.wikipedia.org/wiki/Universal_Declaration_of_Human_Rights, accessed on 12-07-2018. 6. https://www.ilo.org/declaration/lang--en/index.htm, accessed on 13-07-2018. 7. https://www.ilo.org/secsoc/areas-of-work/legal-advice/WCMS_205340/lang--en/index.htm, accessed on 15-7-2018. 8. Ibid. www.ijmer.in 273 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 an individual’s past earnings – in particular to those with lower earnings) and/or by flat-rate non-contributory pensions, which can be either universal or means-tested. Meanwhile, recommendation No. 202 calls for the guarantee of basic income security to all persons in old age, prioritising those in need and those not covered by existing arrangements. Such a guarantee would act as a safeguard against poverty, vulnerability and social exclusion in old age for people not covered by contributory pension schemes. It is also of high relevance to pensioners whose benefits are affected by the financial losses suffered by pension funds, whose pensions are not regularly adjusted to changes in the cost of living, or whose pensions are simply inadequate to secure effective access to necessary goods and services and allow life of dignity. ILO social security standards thus provide a comprehensive set of references and a framework for the establishment, development and maintenance of old-age pension systems at the national level. III. Constitutional Provisions: Constitution of India, entry 24 in list III of schedule VII deals with the “Welfare of Labour, including conditions of work, provident funds, liability for workmen’s compensation, invalid (disability) and old-age pensions and maternity benefits. Further, Item No. 9 of the State List and item No. 20, 23 and 24 of Concurrent List relate to old age pension, social security and social insurance, and economic and social planning. Article 41 of Directive Principles of State Policy has particular relevance to Old Age Social Security. According to this Article, “the State shall, within the limits of its economic capacity and development, make effective provision for securing the right to work, to education and to public assistance in case of unemployment, OLD AGE, sickness and disablement and in other cases of undeserved want.”9 IV. Statutory Provisions: (A) Code of Criminal Procedure, 197310 9. http://www.oldagesolutions.org/constitutional-provisions/, accessed on 15-7-2018 10. R. V. Kelkar’s, Lectures on Criminal Procedure, Fifth Edition by K. N. Chandrasekharan Pillai, Eastern Book Company, Lucknow, 2015 www.ijmer.in 274 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 Section 125 (1), (2) makes it incumbent for a person having sufficient means to maintain his father or mother who, is unable to maintain himself or herself and on getting proof of neglect or refusal, may be ordered by a first class magistrate to make a monthly allowance as such Magistrate thinks fit. It is applicable to all irrespective of their religious faith and religious persuasions, and includes adoptive parents. This section has been interpreted by the Supreme Court in its ruling so as to make daughters and sons, married or unmarried, equally responsible to maintain their parents. (B) Hindu Adoption and Maintenance Act, 195611 The right of parents without any means to be supported by their children having sufficient means has been recognised by section 125 (1) (d) of the Code of Criminal Procedure 1973, and Section 20 (3) of the Hindu Adoption and Maintenance Act, 1956. This act gives a statutory recognition to the well-established normal obligation of a Hindu child (male or female) to maintain his aged or infirm parents, as long as they are not able to maintain themselves. (C) Maintenance and Welfare of Parents and Senior Citizens Act, 200712 Who is a Senior Citizen, Parent, Child or Relative under the Act? “Senior citizen” is any citizen of India of 60 years and above whether living in India or not. “Parent” is the father or mother even if not of 60 years yet. “Children” are adult son, daughter, grandson and grand- daughter. “Relatives” are those who are either in possession of the property of the senior citizen or would inherit it. Who can demand maintenance under the Act? Parents and grandparents who are unable to maintain themselves from their own income can demand maintenance from their children as defined above and “Childless Senior Citizens” who are unable to maintain themselves from their own income can demand maintenance from their relatives as defined above. 11. Prof. G. C. V. Subba Rao, Family Law in India, Tenth Edition, Narender Gogia & Company, Hyderabad, 2017 12 http://socialjustice.nic.in/writereaddata/UploadFile/Annexure-X635996104030434742.pdf, accessed on 15-7-2018 www.ijmer.in 275 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 What is Maintenance? Maintenance includes provision for food, clothing, residence, medical attendance and treatment. Maximum amount which may be ordered for maintenance of a senior citizen by the Tribunal shall be such as prescribed by the State Government which shall not exceed Rs. 10,000/- per month.13 Who is entitled to Maintenance?14 Parents, grandparents and senior citizens who are unable to maintain themselves from their own income and property are entitled to demand maintenance from their children and specified relatives respectively with sufficient means. Whose obligation is it to maintain the elderly? It is the obligation of the children and specified relatives with sufficient means to provide maintenance for their parents and childless senior citizen respectively. How is an Application for Maintenance made and decided?15 Application for maintenance may be made by the senior citizen or parent to the Tribunal under Section 4 in layperson’s language giving names, full details and addresses of the persons from whom they are demanding maintenance. If there is more than one child or relative, they may claim maintenance from one or all of them depending on their means of income. Maintenance proceedings may be initiated against any child/children or relative in any district where the parent or senior citizen lives or last lived or where the child/children or relatives live. If such applicants are incapable of making an application themselves, any other person or registered voluntary organisation authorised by him/her can make the application; or the Tribunal can take suo moto cognizance and proceed. Upon receipt of the application, the Tribunal would issue notices to the children, conduct hearings, take evidence and order maintenance. Tribunal may also refer the case for reconciliation 13 Ibid. 14. The Maintenance and Welfare of Parents and Senior Citizens Act, 2007; Authored By: Sunil Chauhan, Joint Member Secretary; Published By : Haryana State Legal Services Authority, 2nd Floor, New Block, Old District Court Premises, Sector 17, Chandigarh 160 017 15. Ibid. www.ijmer.in 276 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 or pass interim orders for maintenance. If the children or relatives fail to pay the ordered maintenance without sufficient reason for 3 months after its due date, the senior citizen can approach the Tribunal again who may impose a fine or order imprisonment of the child/relative up to a month or until payment is made whichever is earlier. What if the elderly themselves and their children and specified relatives do not have sufficient means to maintain them? State Governments may establish, in a phased manner, sufficient senior citizen homes and maintain the same for indigent or abandoned or neglected (by their kith and kin) beginning with at least one old age home in each district, sufficient to accommodate a minimum of 150 elderly. State Government may also prescribe scheme for management of old age homes, set standards and prescribe minimum services for medical care and entertainment of the elderly in the old age homes. Abandonment: Under Section 24, if anybody who has responsibility for the care or protection of a senior citizen leaves him/her in any place, with the intention of wholly abandoning him/her, such person shall be punishable under the Act with imprisonment of either three months or fine up to Rs. 5,000 or both. The offence would be cognizable and will be tried by a Magistrate. Conditional Transfer of Property:16 An important provision has been made for the elderly to claim their property back from children, if given conditionally after commencement of the Act on promise of looking after their needs and amenities if such promise is not fulfilled. Under Section 23, if after commencement of the Act any parents or senior citizens have transferred their property to their children or relatives on the condition that they would provide certain maintenance and amenities to the senior citizen, but subsequently if they neglected or refused to do so the parents or senior citizens can get such transfers voidable (cancelled) at their option by having such transfer treated as a fraudulent or coercive acquisition and can seek return of their property so transferred. 16.http://hslsa.gov.in/sites/default/files/documents/Senior%20Citizens%20Act%2C%202007%20Engli sh%20%26%20Hindi%20pdf.pdf, accessed on 16-07-2018. www.ijmer.in 277 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 The Act has to be brought into force by individual State Governments. By now, all the States and UTs except Jammu & Kashmir and Himachal Pradesh have brought the Act into force. The Act is not applicable to the State of Jammu & Kashmir, and Himachal Pradesh has its own Act for Senior Citizens. States/UTs which have notified the Act are required to take the following measures/steps for effective implementation of the Act: • Frame Rules under Section 32. • Appoint Maintenance Officers under Section 18. • Constitute Maintenance and Appellate Tribunals under Section 7 and 15 of the Act. Implementation of the Act:17 As per the available records, the Act has so far been notified in 21 States, namely Karnataka, Jharkhand, Nagaland, Andhra Pradesh, Punjab, Rajasthan, Arunachal Pradesh, Tripura, Madhya Pradesh, Kerala, Chhattisgarh, Tamil Nadu, Orissa, Goa, Assam, Gujarat, Haryana, Uttarakhand, West Bengal, Maharashtra, Mizoram and 6 Union Territories namely, Daman & Diu, Dadra & Nagar Haveli, Delhi, Puducherry, Chandigarh and Lakshadweep. Seven States, i.e., Gujarat, Karnataka, Punjab, Rajasthan, Tripura, West Bengal, Chhattisgarh and 1 Union Territory i.e., Chandigarh have constituted both Maintenance Tribunal and Appellate Tribunal. However, apart from Karnataka and Chandigarh, Gujarat, Punjab, Rajasthan, Tripura, West Bengal and Chhattisgarh have appointed Maintenance Officers as per the provision of the Act. Assam has constituted the Maintenance Tribunal only. In Gujarat, Tripura and West Bengal, the rules have been formulated for implementation of the Act. Source: Ministry of Social Justice and Empowerment. (D) Personal Law • Muslim Law18 17. Ibid. 18. http://www.legalservicesindia.com/article/2506/Judicial-Approach-towards-the-Rights-of- Elderly-Persons.html, accessed on 16-07-2018. www.ijmer.in 278 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 Children have a duty to maintain their aged parents even under the Muslim Law. According to Mulla: a. Children in easy circumstances are bound to maintain their poor parents, although the latter may be able to earn something for themselves. b. A son, though in strained circumstances is bound to maintain his mother, if the mother is poor, though she may not be infirm. c. A son, who though poor, is earning something, is bound to support his father who earns nothing. According the Tyabji, parents and grandparents in indigent circumstances are entitled, under Hanafi Law, to maintenance from their children and grandchildren who have the means even if they are able to earn their livelihood. Both sons and daughters have a duty to maintain their parents under the Muslim law. The obligation, however, is dependent on their having the means to do so. • Christian and Parsi Law:19 The Christians and Parsis have no personal laws providing for maintenance for the parents. Parents, who wish to seek maintenance, have to apply under provisions of the Criminal Procedure Code. V. Social Security in India: The National Social Assistance Programme (NSAP)20 that came into effect from Independence Day of year 1995 signifies an important step towards the fulfilment of the Directive Principles of State Policy under Article 41 of the Indian Constitution. The said programme initiated the National Policy for Social Assistance for the poor and its objectives are at ensuring minimum national standard for assistance in social aspect in addition to the benefits that the States are providing at present or might provide in future. NSAP currently consists of the following Five Schemes, namely:- (1) Indira Gandhi National Old Age Pension Scheme (IGNOAPS). 19. http://www.legalserviceindia.com/article/l170-Rights-Of-Senior-Citizen.html, accessed on 16-07- 2018. 20. http://nsap.nic.in/Guidelines/Revised_guidelines.pdf, accessed on 16-07-2018. www.ijmer.in 279 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 (2) Indira Gandhi National Widow Pension Scheme (IGNWPS). (3) Indira Gandhi National Disability Pension Scheme (IGNDPS). (4) National Family Benefit Scheme (NFBS). (5) Annapurna (Nutrition). (1) Indira Gandhi National Old Age Pension Scheme (IGNOAPS):21 The National Old Age Pension Scheme (NOAPS) was one of such schemes introduced in the year 1976 in the State of Jammu & Kashmir. It remained in operation for several years, but failed to bring the desired results mainly because of non-adherence of norms and faulty implementation. In order to overcome the deficiencies, the scheme was revamped in 1995 by Government of India and renamed as Integrated Social Security Scheme (ISSS), constituting of three sub- schemes viz. National Old Age Pension Scheme (NOAPS), National Maternity Benefit Scheme (NMBS) and National Family Benefit Scheme (NFBS). The first component of the scheme was further rechristened as Indira Gandhi National Old Age Pension Scheme (IGNOAPS) and formally launched on November 19, 2007. The revised version of the scheme in the form of IGNOAPS distinguishes itself from its earlier versions by rationalizing the procedure, regulating the sanctions, maximizing the awareness and minimizing the official interventions through strict vigil and eligibility criteria for coverage of beneficiaries. Eligibility and Scope: The eligibility criteria of the scheme is as under:- I. The age of destitute (male or female) should be 65 years or above. As per the revised eligibility criteria, the age has been reduced to 60 years instead of 65 years w.e.f. April 1, 2011. However, the revised guidelines were not implemented in Jammu & Kashmir State by the end of 2011-12 due to belated notification of guidelines. II. He/she must be a destitute in the sense of having little or no regular source of subsistence/financial supports from other family members or other sources. 21. http://ecostatjk.nic.in/ecosurvey/Evaluation%20Report%20on%20%20IGNOAPS.pdf, accessed on 17-07-2018. www.ijmer.in 280 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 III. He/she must belong to a household living below-the-poverty line according to the criteria prescribed by the Govt. of India.22 IV. The Central contribution of pension under the scheme is Rs. 200/- per month per beneficiary and the State Govt. can contribute over and above to this amount out of State resources. At present, every beneficiary is getting Rs. 400/- per month with a break-up of Rs. 200/- each from Central and State share. In the revised guidelines, the Central share would remain unchanged in respect of beneficiaries in the age group of 60 to 79 years. However, it would be enhanced to Rs. 500/- per month per beneficiary aged 80 years and above w.e.f. April 1, 2011. The revised guidelines were not implemented in Jammu & Kashmir by the end of financial year 2011-12. V. The scheme aims at providing social protection to the eligible beneficiaries. (2) Indira Gandhi National Widow Pension Scheme (IGNWPS):23 The objective of the scheme is to give financial assistance at the rate of Rs. 400/- per month to all the identified pensioners who are widows of the age group of 40 years to 64 years, and from below-the- poverty line families. The coverage is universal and there shall not be any quota at any level. Eligibility and Scope: The eligibility criteria and requirement of documents: To get the benefit of the scheme, following criteria need to be fulfilled by an applicant: I. She must not be less than 40 years of age and not above 64 years. II. She should have to be from a family which is below-the-poverty line. III. She shall get the pension till she attains the age of 65 years or till her remarriage. IV. She will be automatically covered under IGNOAPS at the age of 65 years. 22. Ibid. 23. http://purbamedinipur.gov.in/DPRDO/Schemes/IGNWPS.pdf, accessed on 18-07-2018. www.ijmer.in 281 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 (Pradhan of the Gram Panchayat shall review the list of the widows regularly and report any case of re-marriage). (3) Indira Gandhi National Disability Pension Scheme (IGNDPS):24 Government of India has launched the Scheme during February 2009. Persons with severe or multiple disability in between the age group of 18 to 64 years and belonging to a household of below-the- poverty line will be eligible to get pension at the rate of Rs. 300/- per month in the above scheme. Subsequently, Government of India has revised the age limit to 18 to 59 years w.e.f. April 1, 2011 and further raised to the age group to 18 to 79 years w.e.f. October 1, 2012. During the year 2015-16, provision of Rs. 3154.61 lakhs has been made under State Plan in original budget estimate to cover 90,754 beneficiaries. Eligibility and Scope: I. The applicant must be in the age group of below 64 years. II. The persons who have more than 80% or above handicapness. III. The income of the family of the beneficiary should be up to the score of 16 in the below-the-poverty line list for rural areas and to the beneficiaries of urban areas, one who possesses the below- the-poverty line beneficiary mark as per the guidelines of Urban Development. IV. The beneficiary above the age of 21 years who does not have son, who is a permanent resident of Gujarat since 10 years. V. Must be a holder of Disable Identity Card issued by the State Government. What kind of benefit is available? : I. Rs. 600/- per month to the disabled applicant of below 17 years of age. II. Rs. 600/- per month to the disabled applicant of the age group of 18 to 64. 24. https://sje.gujarat.gov.in/dsd/showpage.aspx?contentid=1577&lang=english, accessed on 18-07- 2018. www.ijmer.in 282 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 III. The assistance is paid to the applicant at his home through money order (or) credited to their bank or post office account. (4) National Family Benefit Scheme (NFBS):25 The National Family Benefit Scheme (NFBS) was introduced by Government of India throughout the country in August 1995 with the aim to provide immediate succour to those below-the-poverty line (BPL) families whose lone bread-earner expires due to natural or accidental cause. Till 2002-03, it was fully funded by Government of India under Centrally sponsored scheme. Thereafter, it was shifted to State sector and is currently in vogue under the same pattern. The instant scheme is being implemented by the Social Welfare Department throughout the State. Under National Family Benefit Scheme, one time financial assistance of Rs.10,000/- (ten thousand) is being paid to the bereaved family living below-the-poverty line whose lone bread-earner expires due to the natural or accidental death and is having no substantial source of income. In addition to this, the deceased bread-earner should be in the age group of 18 to 64 years. Eligibility and Scope:26 Before sanctioning the cases under National Family Benefit Scheme, the following parameters are required to be fulfilled by the applicant: I. The deceased person should be primary bread-earner of the family and his earnings should be substantially contributing to the overall household income. II. The deceased person should be in the age group of 18 to 64 years. III. The family applying for assistance under National Family Benefit Scheme should belong to below-the-poverty line category. IV. There should be no earning son in the family. 25. https://govinfo.me/national-family-benefit-scheme/, accessed on 18-07-2018. 26. Ibid. www.ijmer.in 283 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 Note: The term “household” includes spouse, minor children, unmarried daughters and dependent parents of the deceased. In case of death of an unmarried adult, the term “household” will include minor brothers/sisters. Objective of the Scheme: The main objective of National Family Benefit Scheme is to provide immediate succour to the dependents of the deceased by way of providing one time financial assistance of Rs. 10,000 /- (ten thousand) to the next of the kin of deceased. (5) Annapurna (Nutrition):27 If all the eligible persons can be covered under the National Old Age Pension Scheme, here will be no person to be covered under the Annapurna Scheme. It is, however, suggested that this scheme may be merged with the Antyodaya Scheme so that the poor people who are covered under the Antyodaya Scheme may get a specified quantity of food grains free of cost instead of at a concession price. Ministry of Consumer Affairs, Food and Public Distribution provides concession and special facilities under the Antyodaya Scheme for the below-the-poverty line. The below-the-poverty line people, which also include older persons, are provided food grains at the rate of 35 kilograms per family per month. The food grains are issued at Rs. 3 per kilogram for rice and Rs. 2 per kilogram for wheat. The persons aged 60 years and above from the below-the-poverty line category are given priority for identification. One of the main tasks for attaining the objective of the schemes of NSAP is awareness generation among the people about eligibility, scale of assistance and the procedure to be followed for obtaining benefits.28 VI. Suggestions for Social Security to Senior Citizens: 1. Pension Scheme for Elderly for persons who are 60 and above years of age. It may not be a burden on any State as this amount would be deducted from them during their earnings time, which would ultimately be given to the elderly. This amount would be the financial insurance for the old age people. 27. https://www.india.gov.in/govt/viewscheme.php?schemeid=426, accessed on 20-07-2018. 28. Ibid. www.ijmer.in 284 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 2. Authorities will be monitored from time to time who will be distributing the pension fund to the beneficiaries. 3. To make the elderly independent at certain level, some sort of social security in the manner of pension is provided to elderly and their children grabbing of financial resources can be scrutinized. 4. One of the alternatives to social security is Joint Family System. The basic needs are food, shelter and clothing. These basic needs can be fulfilled in joint family for elderly. These types of families should be taken as leading lights and should be supplied with some facilities such as ration concession, priority in child admission, etc., which can be ascertained as the prime motivational source for those families, which are properly taking care of the elderly. 5. For the elderly who do not have shelter, the old age home is a welcome step, but the actual picture of the situation of old age homes is very awful. 6. These days, trend of “Pay-Stay” is going on whereby on depositing the required fee, elderly are supplied food, shelter and other facilities, but this can only be utilized by those who have financial security. The question arises here is what about those, who are of below-the-poverty line, abandoned and dependent. 7. The present requirement is to provide old age homes to the elderly, who cannot have the funds for basic needs of life and who are hopeful of their survival without their children or heirs. It is an establishment wherein there is no need for them to pay anything. Their responsibility should be taken by the concerned government. VII. Conclusion: During the plan period that is from first Five-Year plan till Twelfth Five-Year plan, the concerned governments plan for providing social security to old age people. According to the Constitution of India, Article 41 provides public assistance to old age, which means in the economic capacity of the country to provide financial aid to old age people. All the State Governments have federal system and got grants from Centre Government from time to time so as to tackle the confronted situations at various levels. The prime responsibility on an individual whose candidature is in question that during his halcyon days, he should arrange for his old age www.ijmer.in 285 INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY EDUCATIONAL RESEARCH ISSN : 2277-7881; IMPACT FACTOR – 5.818; IC VALUE:5.16; ISI VALUE:2.286 VOLUME 7, ISSUE 8(1), AUGUST 2018 as the situation of senior citizen is not certain nowadays. The educated people should focus on this issue to secure their old age beforehand. It is an even-handed view that responsibility is expected from children, who are supposed to maintain the balance between the needs of their own children as well as their parents. The hike in price of essential commodities has forced the people to evade the responsibility of their parents. At this point, the State comes in picture to support the senior citizens, providing old age pension to above-the-poverty line and below- the-poverty line families and the State can provide social security to the elderly to a certain extent while considering the suggestions mentioned above. The old age homes provision is not considered as an alternative rather it is the last resort, which is not by choice, but it is imposed as one option. Therefore, it is an obligation of government to provide the needs of elderly persons of the society for unpredicted circumstances that are beyond the control. www.ijmer.in 286