Volume 7, Issue 8(2), August 2018 International Journal of Multidisciplinary Educational Research

Published by Sucharitha Publications 48-12-3/7, Flat No: 302, Alekya Residency Srinagar, Visakhapatnam – 530 016 Andhra Pradesh – India Email: [email protected] Website: www.ijmer.in

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, 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 & 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 , 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(2) August 2018 S. Pg.

No No 1. Business Entity Concept Implementation : Case Study at 1 Homestay in Karangasem Regency Ni Made Sri Rukmiyati and Ni Made Suastini

2. Employee Performance Formulation Based on 17 Commitment and Competency with Organizational Citizenship Behavior (OCB) Mediation on Credit Cooperation in Badung District I Putu Agus Suarsana Ariesta, Surya Nugraha, I Made Hedy Wartanab I Ketut Yudana Adi and A A Ketut Sriasih 3. Matter-Spirit Holism of the Rishis in the Light of Sri 45 Aurobindo Rakesh.S

4. Creative Industry: The Practice and Development in 52 Indonesia Ni Made Ary Widiastinim, Nyoman Dini Andiani and Eddy Tri Haryanto

5. Blayag Culiner Local Bali Processing Process, Culture, 81 and Nutrition Ni Putu Eka Trisdayanti 6. 95 ॥ मीमांसादशनोतमाणानां परामशः ॥

वनेवरभ 7. Relevance of Dr. B.R. Ambedkar on Educational Mobility 113 of Marati Naiks in Dakshina Kannada District Sandeep Kumar B.K and Govindaraju B.M

8. Leadership Style and Organizational Commitment: An 124 Empirical Study of Star Hotels I Gusti Ayu Putu Wita Indrayani

9. Balinese Craft’s Meaning Contestation in Post Industrial 141 ERA I Ketut Sida Arsa, I Wayan Ardika, I Nyoman Darma Putra and I Nyoman Dhana 10. HIV/AIDS – A Legal Analysis from Human Rights 163 Perspective S.Sreenivasa Rao

11. Role of Trigunas Behind Human Existence 173 D. Jyothi

12. Tourist Motivation to Enjoy Culinary Tourism in 185 Jimbaran Beach Bali I Ketut Sutapa, I Wayan Ardika and I Made Antara

13. Entrepreneurial Self Efficacy Mediation in 203 Entrepreneurial Competency Prediction to Entrepreneurial Orientation Anak Agung Ketut Sriasih, Ida Ketut Kusumawijaya, I Ketut Yudana Adi and I Made Hedy Wartana 14. The British Street Painter and His Art 227 Pavan Kumar Machavarapu

15. The Effectiveness of Revitalizing Traditional Market to 238 Supporting the Tourism Marketing: Study of Sindu Market, Sanur, Bali Gde Bagus Brahma Putra

16. Professional Skepticism in Relationship Between Time 254 Budget Pressure, Professional Judgment and Accuracy of Auditor’s Opinion, Empirical Research on Auditor BPK Delegation of Bali Province Putu Diah Savitri, Ayu Putu Dyah Arya Dewi, Ni Putu Nonik Hariasih and Rai Dwi Andayani

17. Customer Brand Loyalty at Bali Art Festival 282 I Made Bayu Wisnawa, Putu Agus Prayogi, I Ketut Eli Sumerta and Nengah Aristana 18. Investment Pattern on Area Revitalization Dieng Based 302 on Local Wisdom Sustainable in Wonosobo Central Java Made Suastika and Made Yudi Darmita 19. Investor Intention in Stock Selection Case Study on 317 Individual Investors in Bali Komang Fridagustina Adnantara, Ni Luh Komang Julyanti Paramita Sari and I Gusti Agung Krisna Lestari 20. The Effect of Compensation, Competency, and Motivation 334 Toward the Accounting Lecturer’s Performance at Private College in Bali Gde Herry Sugiarto Asana and Komang Krishna Yogantara

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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BUSINESS ENTITY CONCEPT IMPLEMENTATION : CASE STUDY AT HOMESTAY IN KARANGASEM REGENCY Ni Made Sri Rukmiyati1, Ni Made Suastini2 1Bali Tourism Institute, Badung ,[email protected] 2 Bali Tourism Institute, Badung ,[email protected]

Abstract Business entity concept is fundamental principle of accounting. Business entity concept assumes that for accounting purposes the business enterprise and its owners are two separated independent entities. Thus, the business and personal transactions of its owners are separated. The implementation of this concept is the initial stage that must be done in an effort to apply good accounting by a business in order to develop. Implementation of business entity concept in large companies must have been running, but in companies with small scale the separation of finance owners with financial business is often not applied. This study aims at finding out the implementation of business accounting concept at homestay in Karangasem regency, Bali. Homestay is a small business where the place of business blends with the owner's residence. The analysis technique of this research is qualitative descriptive analysis technique. The primary data used in this study is obtained through interviews and questionnaires. The results show that most homestay owners have no knowledge and understanding of the importance of the business entity concept, so most homestay owners have not yet implemented the separation of personal and business finance. Keywords: Business entity concept,accounting, homestay

Introduction Every company has a goal to generate a profit. Profit is the difference between the amount received from the customer for the goods or services produced by the amount incurred to purchase natural resources in producing the goods or services. The recording of each transaction in the business activity must also be correct to perform a proper calculation of the company's profit. A private transaction conducted by the owners of the company should not be admitted into

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bookkeeping unless the private transaction involving the addition or draw of the resources from business. Basically a business entity or company regarded as an entity that is separated from the owners and should be treated separately. The company assets owned by the company can not be mixed with the owner’s assets. This concept is called the Business Entity Concept. Business Entity Concept states that a company is regarded as an independent entity or an independent economic entity acting on its own behalf and its position is separate from the owner or any other party investing funds in the enterprise and the economic unity becomes the center of accounting concern or the point of view (Suwardjono, 2012 ). This basic concept supported its legitimacy in terms of good administration. Administratively, the separation between owner and management (especially a non-legal entity) is an important healthy practice. The assumption of this business entity emerged since the middle ages in Italy and began to be formalized since the 19th century in England and the United States (Basu and Waymire, 2006). This assumption must be maintained otherwise the company's transactions will mix with the private transactions, it’s mean that if someone buy assets for the purpose of personal should not be admitted into the company's transaction, or otherwise (Suryo, 2007). One of the businesses that contribute to employment opportunities and empowerment of communities while enhancing the lives and welfare of the community is homestay. Homestay is a community house that is boarded or rented by tourists with the aim to know the language, culture, daily life and local wisdom of the community (Chairunisa, 2015). Homestay becomes a new service business opportunity that is able to drive other business sectors, such as vehicle rental, parker services, tour guide services, laundry service, and souvenirs (Mahadewi, 2017). To be able to expand its business, homestay requires a good financial record because financial information has an important role to achieve business success, including for homestay business. Financial information can be a reliable basis for economic decision making in home-based management, among others pricing decisions, employee additions and more. Financial information of the homestay is also required especially if they want to get a loan from a creditor (bank).

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In running a business, all forms of business entities must make a distinction between personal and business finances, as well as on homestay. Research Purnamasari (2013) found that the form of micro, small and medium enterprises often do not apply the separation of financial for themselves with business activities, especially business in the form of individual. Furthermore Purnamasari (2013) also provides the fact that the management of MSME funds is a factor of business failure and revealed that the business entity concept is the solution. According Risnaningsih (2017) economic entity concept is a concept that is ideal for Micro Enterprises, because by using this concept Micro Enterprises will know the operating profit of the actual business. According to Iien (2009), there are several benefits of applying unified business assumption for micro and small enterprises. First, the business can determine the cost of production more reliable. Secondly, the owner's entity will more easily diagnose the financial health of his business. This homestay development has spread in various regencies in Bali Island, including in Karangasem Regency. Karangasem Regency is a district located in Bali Province. Karangasem has a huge tourism potential, both natural and cultural tourism. Destinations in Karangasem include Pura Besakih which is the largest temple in Bali, Amed and Tulamben Beach is famous for its underwater beauty and various cultural attractions that are often performed in Karangasem. The development of Homestay in Karangasem is presented in Figure 1.1 as follows:

Figure 1

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A priori business entity concept is difficult to apply to a homestay because the place of business and home owners become one, so this becomes interesting to be studied. This research aims to explain how the implementation of business entity concept at homestay in Karangasem. This study is also to give contribution of thought about the separation of business and personal financial as a source of financial information that can be used as cost planning, cost control, and decision making for homestay. LITERATURE REVIEW In Accounting Principles Board (APB) Statement No.4 states that the meaning of an entity or entity of accounting is a company considered as an economic entity and a legal entity separate from the parties concerned, therefore, accounting information relates only to the entity which limits the interest owners. The Business Entity Concept states that a company is regarded as a stand-alone entity or economic entity, acting on its own behalf and its position is separate from the owner or any other party investing in the enterprise and the economic unity becomes the center of accounting concern or the point of view (Suwardjono, 2012). This basic concept supported its legitimacy in terms of good administration. Administratively, the separation between owner and management (especially a non-legal entity) is an important healthy practice. Meanwhile, according to Baridwan (2004), the concept of business entity is a concept which states that in the accounting, company is seen as a stand-alone business entity, acting on its own behalf and separated from the owner and other parties who invest funds in the company. According to Basu and Waymire (2006), the assumption of this business entity emerged since the Middle Ages in Italy and began to be formalized since the 19th century in England and the United States. Corporate entities are concerned with accounting by this concept. This concept must remain in the company and the individual company. Revenue and profits should be viewed as an increase in corporate wealth while costs and losses are deducted to corporate wealth. While net income or loss is a change in the company's wealth, not in personal wealth (Karyawati: 2008).

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All asset, debt, income, and expenses unrelated to its line of business should be excluded from the company's estimate. If the individual business owner has two or more different companies then for accounting purposes each company should be treated as a separate business entity and independent. However, legally individual business owners are personally responsible for all debts of the company and may use property not owned by the company to cover the debts of the company. On the other hand, company assets can be used to pay claims on the debts of business owners (Sole, 1997) This assumption must be maintained, otherwise the company's transactions will be mixed with private transactions. It’s mean that if someone buy assets for the purpose of personal should not be admitted into the company's transaction, or otherwise (Suryo,2007). According to Karyawati (2008) personal bookkeeping and undivided business will result in the calculation of profit or loss at the end of the month to be unreal due to the cutting of various private takings that have not been recorded. In addition, the budget allocation for business turnover becomes chaotic because every month there is no fixed cost so that it can disrupt the budget for product raw material expenditure. By separating records between business finances and personal finance it is easier to distinguish between the cash flow of funds from the business and the use of money for private entities. Separation of records can also provide clearer information about the financial state of the business. On the other hand, the purpose of separation of records between personal finance and business finance is for regularity, because separate financial accounting records will be clearly and true which components of the business as well as personal components, in order not to interfere with each other. From the explanation above, business entity concept is actually very broad, this concept should be understood by every business man. Business entity concept is a very good concept for a small business like a homestay. Implementation of business entity concept on the homestay is expected to lead to the management of homestay more professional and certainly provide economic benefits to homestay owners and the community. Research on applying business entity concept has been done. Purnamasari Research (2013) provides the fact that the management of SMEs funds is a factor of business failure and reveals that the business

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entity concept is the solution. Adoption of good accounting means requiring industry to apply accounting principles and concepts. The forms of SMEs business often do not apply the separation of personal finances with business activities, especially business in the form of individuals (Purnamasari, 2013). According Risnaningsih (2017) business entity concept is a concept that is ideal for micro enterprises, because by using this concept micro enterprises will know the operating profit of the actual business. The results showed that micro business tried to implement business entity concept in its business although not yet perfect. With the implementation of these Micro Enterprises also make a simply financial statements. The perceived benefits of micro business is to facilitate its business when it wants to expand its business through loans to other parties (Bank). The existence of the influence of accounting knowledge on the use of accounting information in research conducted by Linawati and Restuti (2015) indicates that an entrepreneur must have accounting knowledge. The entrepreneur can use information in the accounting to avoid the business failure. Padachi (2012) also confirmed in the results of his research that the important variables that distinguish between companies that have an accounting system with companies with minimal accounting system is the owner-level manager's education, outside influences in the decision making process, market conditions and the existence of part / department of accounting. Method of Research The method used in this research is descriptive analysis method that is research method by collecting data in accordance with the actual then the data - data is compiled, processed and analyzed to be able to give description about existing problem (Sugiyono, 2013). Indicators used in preparing the research questionnaire are as follows: 1) Recording of business activities; 2) Preparation of financial statements; 3) Separation of personal property with business; 4) Separation of recording of personal and business expenses. Respondent in this research is owner or manager of homestay in Karangasem. Questionnaires are sent by coming directly or indirectly to the intended respondents in order to be effective and enlarge the rate of return of the questionnaire. Sampling technique in this research

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is probability sampling, while the sampling method used is simple random sampling. According Sugiyono (2014) probability sampling is a sampling technique that provides equal opportunities for each element (member) of the population to be elected as a member of the sample. The definition of the sample according to Sugiyono (2014) is part of the number and characteristics possessed by the population, the sample size is good to fill the questionnaire is based on 5-10 times the number of variables or indicators. The sample size is expected to be not less than 30 and not more than 500. The number of samples used according to the indicators in this study are 4 indicators multiplied by 10, determined by 40 respondents. Results and Discussion This study aims to explain how the implementation of business entity concept at homestay in Karangasem. Respondents in this study were Homestay owners or managers in Karangasem. The number of respondents in this study was 40 respondents. Profile of Respondents Respondents in this research are the owner / manager of homestay in Karangasem. Of the 40 respondents surveyed there are 72.5% homestays in Karangasem owned or managed by men. While the remaining 27.5% homestay is managed by women.

Figure 2. Gender

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Whereas in terms of education, 3% (1 person) of the homestay owner / manager in Karangasem had Junior High School education, 73% (29 people) had Senior High School education, 18% (7 people) Diploma education and 8% (3 people) Bachelor degree, as presented in Figure 2.

Figure 3. Education Level

Analysis of Financial Statement Availability Financial Statements are prepared to measure, assess, and evaluate the conditions and business potential. In a business, generally financial statements consist of balance sheets, income statements, changes in capital statements, cash flow statements. According to Karyawati (2008) stated that usually micro and small businesses only make simple business financial reporting, this is in line with the results of this study, shown in Figure 3.

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Figure 4. Financial Statement Availability

The results of this study indicate that 87% of homestays do not have financial statements. There are various reasons presented by respondents who underlie their reluctance to make financial statements, among others; 1) The owner / manager feels that he does not need a financial report because the business scale is still small; 2) The owner / manager acknowledges that he does not have the ability to make financial statements; 3) The owner / manager of the homestay considers that the preparation of financial statements in his business is not useful for his business. Even though on the other hand the making of financial statements is very useful to know the financial condition of a business. But of course not all respondents did not make financial reporting, there were still 13% of respondents who made even though the financial statements made were only profit and loss reports. However, most homestays have made record of income and expenses. Records of income and expenses are considered easier to create and require no cost in the making compared to financial reporting. Figure 4 shows that as many as 70% of homestays make notes on income and expenses while 30% of respondents do not take notes.

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Figure 5. Income and Expense Records Availability

Analysis of Financial Separation between Personal and Business Homestay is a community house that is boarded or rented by tourists. The same place of business and owner's house leads to a mixture of business and personal expenses. The Business Entity Concept states that a company is regarded as a stand-alone economic entity or entity, so that all assets, debt, income, and expenses not related to its line of business should be excluded from the company's estimates. Suwardjono (2012) discloses that administratively, the separation between owner and management (especially corporations are not legal entities) is a very important health practice. Purnamasari (2013) also provides the fact that business entity concept is a solution in managing MSME funds. However, in this study found that the understanding of the practice of separation of personal finance and business is still very low. It can be seen in figure 5 that 95% of homestays do not yet understand the business entity concept.

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Figure 6. Business Entity Concept Kowledge

Although only 5% of homestays are aware of the business entity concept, the study found that 22% of homestays have recorded private property for business activities. Although more respondents did not record personal property as much as 78%.

Figure 7. Personal Property Records

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The study also found that most homestays are as many as 85% of owners hiring families as laborers at homestays. Nevertheless, it can be seen in Figure 7 that 70% of respondents have performed salary calculations for families who work in homestays owned or managed and only 30% say they do not do salary calculations.

Figure 8. Salary Calculation . Beside manpower, the separation of personal and business finances can be seen from the transportation costs incurred for the purchase of homestay supplies. Micro and small businesses usually buy supplies along with the purchase of household needs. This study found that 82% of homestay owners or managers made purchases at the same time with household needs. While the rest as much as 18% did not do it at once. Figure 8 shows that of 82% of homestay owners who purchased inventories simultaneously with household needs that accounted for 27% of transport costs while 73% did not calculate transportation costs.

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Figure 9. Calculation of Transportation Costs Figure 9 shows that 83% of homestay owners / managers do not segregate electricity, telephone and water charges. While 17% of respondents answered that they are separating electricity, telephone and water charges by allocating the costs used for business and personal. Respondents allocate costs by estimating the calculation of the cost of electricity, water and telephone every month that will be included in the operating costs. Estimates were obtained from how long the use of electricity, phone, and water in every month.

Figure 10. Separation of Electricity, telephone and water cost.

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Conclusions and Recommendations Based on the results of research on respondents who are managers or owners of homestay in Karangasem, then taken some conclusions, among others; 1) Low understanding of respondents to the business entity concept; 2) Most homestays already make notes on income and expenses, whereas in the case of availability of financial statements, only a few homestays have made financial statements; 3) This study found that 100% of respondents used their personal property for a homestay business but only 22% recorded personal property used for business; 4) With regard to the remuneration of homestay family homes, most homestays have already calculated their salaries; 5) As for homestays purchasing supplies in conjunction with domestic purposes, only 27% separate transportation costs. for electricity, water and telephone costs, 83% of respondents did not separate between usage for homestay and personal use. The application of Business Entity concept is an absolute thing to be able to produce reliable financial information so that it can be a reference for economic decision making in homestay management. Based on the results of this study, the government or related parties are advised to start conducting financial training for homestay managers / owners in Karangasem. So there is an understanding that there must be a separation between personal finance and homestay. This research only finds out how the business entity concept is applied to the homestay in Karangasem. For further research it is recommended to be able to do research on the factors that influence the application of business entity concept to the homestay.

References APB, Statement No. 4. 1970. Basic Concepts and Accounting Principles Underlying. Financial Statements of Bussiness Enterprice. Baridwan, Zaki. 2004. Intermediate Accounting. Edisi Kedelapan. Yogyakarta: BPFE.

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Linawati, Evi and Restuti, Mi Mitha Dwi. 2015. Pengetahuan Akuntansi Pelaku Usaha Mikro, Kecil Dan Menengah (Umkm) Atas Penggunaan Informasi Akuntansi. 2nd Conference in Business, Accounting and Management. ISSN 2302-9791, Vol.2, No.1, Mei, pp. 145-149.

Mahadewi, Ni Made Eka. 2018. Edutourism, Teknologi dan Hiburan dalam Pengembangan Homestay yang Berbasis Masyarakat Lokal dan Berkelanjutan “Homestay Mozaik Pariwisata Berbasis Kerakyatan” . Pusat Penelitian dan Pengabdian kepada Masyarakat STP Nusa Dua Bali.

Padachi, Kesseven. 2012. “Why SMEs Ignore Formal Accounting Systems? Entity Concept Explanation”. International Conference on Applied and Management Sciences, June 16-17, pp. 364-369. Bangkok.

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Purnama Sari, Dian. 2013. Telisik Perlakuan Teori Entitas Usaha Mikro, Kecil dan Menengah. Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, pp. 165-329, Agustus. Malang.

Risnaningsih. 2017. Pengelolaan Keuangan Usaha Mikro dengan Economic Entity Concept. Jurnal Analisa Akuntansi dan Perpajakan,Volume 1, Nomor 1, Maret, pp. 41-50.

Suryo, Anak. 2007. Akuntansi untuk UKM. Edisi Kedua. Yogyakarta:Media Pressindo Suwardjono. 2012. Teori Akuntansi: Perekayasaan Pelaporan Keuangan, Edisi Ketiga. Yogyakarta: BPFE.

Tunggal, Amin Widjaja. 1997. Akuntansi Untuk Perusahaan Kecil dan Menengah. Jakarta:PT Rineka Cipta.

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EMPLOYEE PERFORMANCE FORMULATION BASED ON COMMITMENT AND COMPETENCY WITH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) MEDIATION ON CREDIT COOPERATION IN BADUNG DISTRICT

I Putu Agus Suarsana Ariesta1, Surya Nugraha2, I Made Hedy Wartana3 I Ketut Yudana Adi4, A A Ketut Sriasih5 [email protected], [email protected], [email protected], [email protected], [email protected] Management Department - Triatma Mulya Business School1,2,3,4,5

Abstract The purpose of this research is: To analyze the influence of commitment to Organizational Citizenship Behavior (OCB) on Credit Cooperative in Badung Regency; to Analyze the influence of competence to OCB on Credit Cooperatives in Badung Regency; to Analyze the influence of commitment to employee performance on Credit Cooperative in Badung Regency; to Analyze the influence of competence on employee performance on Credit Cooperative in Badung Regency; to Analyze the influence of OCB on employee performance on Credit Cooperatives in Badung Regency; to Analyze the influence of OCB in mediating the influence of commitment to employee performance on Credit Cooperatives in Badung Regency; to Analyze the influence of OCB in mediating the influence of competence on employee performance in Koperasi Kredit in Badung regency. To achieve this goal, the research method used in this study used 4 variables consisting of 2 exogenous variables and 2 endogenous variables: Exogenous variables are Commitment (X1), Competence (X2), and endogenous variable are OCB (Z1), and Employee Performance (Z2). Types of data used are: qualitative and quantitative data. While the data sources are: primary and secondary data. The methods of data collection are: observation, questionnaires, interviews and documentation. Population in this research is employees of Credit Cooperative in Badung regency. Data analysis techniques using quantitative analysis by testing the research hypothesis by using SEM Partial Least Square (PLS). The result of the analysis shows that employee commitment has a positive and significant effect on OCB. Employee competence has a positive and significant influence on OCB. There is a positive and significant influence between employee commitment to employee performance. Increased employee competence improves the performance of Credit Cooperative Employees In Badung District. OCB has a positive and significant effect on the performance of Credit Cooperative Employees In Badung Regency. OCB can mediate positively and significantly on the indirect influence of employee commitment to the performance of Credit Cooperative www.ijmer.in 17 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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Employees In Badung District. OCB can mediate positively and significantly on the indirect influence of employee competency on the performance of Credit Cooperative Employees In Badung District. Keywords: commitment, competence, organizational citizenship behavior, employee performance Introduction 1.1 Research Background Cooperatives as business organizations whose owners or members are also the main customers of the company (identity criteria). So the identity criterion of a cooperative will be the proposition or the principle of identity (Ropke, 1987) that distinguishes cooperative business units from other business units (Hendar and Kusnadi, 2005). Cooperative organizations are formed by a group of people managing joint companies who are tasked with supporting the individual economic activities of their members (Tambunan, 2008). In its development, cooperatives face various problems and challenges such as: in terms of quality, the existence of cooperatives still need serious efforts to be improved following the demands of the business environment and the environment of the lives and welfare of its members. The share of cooperatives in various economic activities is still relatively small, and the dependence of cooperatives on external assistance and strengthening, especially the Government, is still very large (Merza, 2006). The development of cooperatives faces several constraints such as skill levels, skills, expertise, human resource management, entrepreneurship, marketing and finance. Weak managerial capability and human resources resulted in the cooperative not being able to run its business properly (Kuncoro, 2007). Yet along with the problem, cooperatives also face challenges with the rapid economic globalization and trade liberalization and the rapid development of technology. On the other hand, macro determination is the most fundamental of cooperatives related to its contribution to Gross Domestic Product (GDP), poverty alleviation, and job creation. While the micro contribution of cooperatives to increase the income and welfare of its members. So with the potential of cooperatives in Indonesia requires a variety of efforts and performance improvement strategies to create competitive advantage in an increasingly competitive business environment. Efforts to improve cooperative performance can not be separated from strategies to improve the performance of cooperative employees. Because the performance of the cooperative is very dependent on the performance of employees formed from employee commitment and the competence of employees. Therefore, the cooperative is in need of increased commitment and competence of employees to be able to improve the performance of employees who will automatically be able to improve the performance of the cooperative itself. www.ijmer.in 18 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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Employee commitment is one of the most important parts of organizational behavior. Highly committed employees will perform tasks and tasks not only of obligation, but will volunteer to do things that can be classified as extra-effort, or extra-role work, or better known as organizational citizenship behavior (OCB) (Porter et al., 1974; Gautam, et al., 2004; Yahaya, et al., 2012; Jayadi, 2012). Strong organizational commitment within the individual will cause the individual to strive to achieve organizational goals in accordance with the planned goals, beyond the performance of his formal obligations (Koesmono, 2005, Cohen, 2006). Organizational commitment can be used to predict professional activity and work behavior, as organizational performance can be improved by increasing the commitment of the rich (Sahertian, 2010; Dost, et al., 2011). This means commitment is believed to improve employee performance (Cahyani, et al., 2010; Astuti, 2010; Nurwati, et al., 2012). If the employee's commitment is high it will have a positive effect on the employee's performance, whereas if commitment is low it will affect the performance of the organization (Mulyanto, et al., 2009; Siagian, 2011; Sutanto, 1999). Employee performance is influenced by 3 (three) main factors namely individual ability to perform job (competence), level of effort devoted, and support organization (Mathis and Jackson, 2011; Rivai and Sagala, 2011). Competencies include knowledge, skills, and attitudes, needed by an employee to do a good job and have a relatively strong and consistent relationship with OCB. Competence and performance of employees also have a very close relationship once, it appears in the relationship of both, namely causality (Wirawan, 2012, Moeheriono, 2012). Rivai and Sagala, 2011), said that competence as a fundamental characteristic of a person (Wirawan, 2012, Herman, 2011). The above facts are also supported by Ariani (2011) who said that OCB can enhance the effectiveness of the organization by encouraging the productivity of colleagues and leaders, freeing up the use of resources so that employees can use them for more productive purposes and enable organizations to adapt more effectively to environmental change Sumiyarsih, et al., 2012; Connect, 2011). Robbins and Judge (2012) revealed that organizations with good OCB employees will perform better than other organizations (Bolino, et al., 2002; Ariani, 2011; Sumiyarsih, et al., 2012). Given the problems and challenges faced by cooperatives is very significant and the importance of the potential of cooperatives as a container to create competitive advantage, so to address the condition of Credit Cooperatives in Badung regency so that the competitive, then conducted research related to efforts to improve employee performance through the formulation of Employee Performance Based Commitment and Competence with OCB Mediation on Credit Cooperatives in Badung Regency. www.ijmer.in 19 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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1.2 Research Purpose The purpose of this research is as follows: 1. Analyzing the influence of commitment to OCB on Credit Cooperatives in Badung Regency. 2. Analyzing the influence of competence on OCB on Credit Cooperatives in Badung Regency. 3. Analyzing the influence of commitment to employee performance on Credit Cooperatives in Badung regency. 4. Analyzing the influence of competence on employee performance in Koperasi Kredit in Badung regency. 5. Analyzing the influence of OCB on employee performance on Credit Cooperatives in Badung regency. 6. Analyzing the influence of OCB) in mediating the influence of commitment to employee performance on Credit Cooperatives in Badung regency. 7. Analyzing the influence of OCB in mediating the influence of competence on employee performance on Credit Cooperative in Badung regency. Conceptual Review and Hypothesis

2.1 Commitment Commitment (commitment) is a reflection on the proud feelings of members of the organization and the degree of loyalty to the achievement of organizational goals (Wirawan, 2008). Organizational commitment according to Blau and Boal (Robbins and Judge, 2012), as a condition where an employee sided with a particular organization and its purpose and desire to maintain membership in the organization. Muchlas (2008), states that organizational commitment as an attitude in work is defined as orientation in the sense of loyalty, identification, and involvement (Chang, et al, 2011; Mathis and Jackson, 2011) states, that organizational commitment (organizational commitment) is the degree to which employees believe and accept organizational goals, and are willing to stay together within the organization. Noe (2011) states that organizational commitment (organizational commitment) is the level to which an employee identifies himself with the organization and is willing to make strenuous efforts for the organization's behalf. Organizational commitment is also defined as the level of identification and individual attachment to the organization it enters, where the characteristics of organizational commitment include loyalty to the organization, willingness to use business on behalf of the organization, conformity between one's goals and organizational goals (Astuti, 2010; Mulyanto, 2009; Wibowo, et al., 2010). According to Meyer & Allen (Robbins www.ijmer.in 20 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(2), AUGUST 2018 and Judge, 2012), commitment indicators consist of 3 (three), among others affective commitment, continuance commitment, and normative commitment (Wibowo, 2010; Markovits and Davis, 2007).

2.2 Competency Competence is defined as a fundamental characteristic of a person who directly influences or can predict excellent performance (Rivai and Sagala, 2011). Competence as a characteristic of a person's ability that can be proven so as to elicit an achievement (Dessler, 2010; Hendro, 2011). Moeheriono (2012) says that competence consisting of motive, trait, self concept and skill, and knowledge are expected to predict one's behavior so that ultimately can predict people's performance (Umiarso and Gojali, 2011; Imron, 2013). Mathis and Jackson (2011), said that competence is the basic characteristics that can be attributed to increased performance of the work or team. Based on the above definitions, it can be concluded that competence is a capability possessed by a person in the form of knowledge (knowledge), skill (skill), and attitude (attitude), which can be associated with work done within an organization. 2.3 Organizational Citizenship Behavior (OCB) Some research Organizational Citizenship Behavior (OCB) is an optional behavior that is not part of an employee's formal employment obligation, but it supports the effective functioning of the organization (Robbins and Judge, 2012). According to the Organ, the OCB is a voluntary individual behavior (no coercion element), not directly or explicitly recognized formally in the reward system and overall it is expected to promote the efficiency and effectiveness of organizational functions (William and Setiawan, 2013; Elanain, 2007; Sahertian, 2010). OCB is the behavior of workers who exceed their formal duties and contribute to the effectiveness of the organization. Successful organizations need people who are willing to do more work than a job that is their main job, willing to do other work, willing to help co-workers, and willing to spend time outside working hours to do other jobs that are not contained in the job description ( Ariani, 2011; Muchlas, 2008; Sahertian, 2010; Chang, et al., 2011). Organizational citizenship behavior, often referred to as OCB, is a discretionary behavior of members of the organization or employees who voluntarily undertake work outside of their job description (extra-role), although explicitly not rewarded through the system formal, but punishment is not given when not doing it, but capable of supporting the effective functioning of the organization. Podsakoff, et al., (2000), mentions that there are 7 (seven) OCB indicators, among others: Helping behavior; Sportmanship; Organizational loyalty; Organizational compliance; Individual initiative; Civic virtue; Self - development. According to Williams & Anderson (Sahertian, 2010), the OCB indicator consists of 4 (four), among others: Helping behavior; www.ijmer.in 21 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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Sportmanship; Civic virtue; Organizational loyalty. According to Organ (Alizadeh, et al., 2012) there are 5 (five) primary indicators of OCB, among others: Altruism (the behavior of helping other employees without any coercion on tasks that are closely related to organizational operations); Civic Virtue (behavior indicates voluntary participation and support for organizational functions, both professionally and socially natural); Conscientiousness (contains performance of a pre-requisite role that exceeds minimum standards); Courtesy (behavior relieves work-related problems faced by others); Sportmanship (containing about the taboos of making a damaging isse despite being annoyed).

2.4 Employee Performance Performance is the result of work, performance and performance. Performance as (1) something to achieve; (2) the achievements shown; (3) work ability. Performance or performance (performance) is defined as an expression of ability based on knowledge, attitude and skills and motivation to produce something. Meanwhile, according Sedarmayanti (2001), the performance of translation from performance, work performance, implementation of work, achievement and performance or work performance. Performance is the level of execution of tasks that a person, unit or division can achieve by using existing capabilities and defined limits to achieve organizational goals. Performance is the work that can be achieved by a person or group in an organization in accordance with their respective powers and responsibilities in order to achieve the organization's objectives in a manner that is not unlawful and in accordance with the moral and ethical. Performance indicators include: Number of job outcomes, Quality of work, Knowledge of tasks, Cooperation, Responsibility, Work Attitude, Initiative, Technical skills, Decision-making or problem-solving skills, Leadership, Creativity. Performance appraisal is a process to measure the work achieved by the workers and compare against the standard of achievement level required to know where the skills have been achieved. Performance measurement is a management tool used to improve the quality of decision making and accountability (Sedarmayanti, 2007). Performance measurement is also used to assess the achievement of goals and objectives. Performance appraisal refers to a formal and structured system used to measure, assess and influence work- related, behavioral, and outcome characteristics, including the degree of absence (Moeheriono, 2012; Rivai and Sagala, 2011; Hamzah and Lamatenggo, 2012; Sembiring, 2012; Mathis and Jackson, 2011). According to Bernardin, et al., (Astuti, 2010), there are 6 (six) categories in measuring employee performance, including: quality, quantity, timeliness, effectiveness, independence, and work commitment. Performance www.ijmer.in 22 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(2), AUGUST 2018 indicators often used in research include: knowledge, skills, work skills, attitudes towards work (enthusiasm, commitment, and motivation), work quality, volume of work, and interaction (communication, group relations). According to Mathis and Jackson (2011: 378), general employee performance for most jobs includes elements such as: the quantity of results, the quality of the results, the timeliness of the results, the presence, the ability to work together. According to Hamzah and Lamatenggo (2012), employee performance indicators include: quality of work, speed and accuracy of work, initiative in work, ability in work, the ability to communicate work. The following is presented a conceptual framework drawing with regard to the research to be conducted, as follows:

Commitme nt

Employee OCB Performan ce

Competency

CONCEPTUAL FRAMEWORK Employee Performance Based Formulation Commitment and Competence with Organizational Citizenship Behavior Mediation on Credit Cooperatives in Badung Regency

1.4 Research Hypothesis Based on the background and subject matter, it can be put forward hypothesis as follows:

1. Commitment affects OCB on Credit Cooperatives in Badung Regency. 2. Competence effect on OCB on Credit Cooperatives in Badung regency. 3. Commitment affects the performance of employees in Credit Cooperatives in Badung regency.

4. Competence affects the performance of employees in Credit Cooperatives in Badung regency.

5. OCB effect on employee performance in Koperasi Kredit in Badung regency.

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6. OCB plays a role in mediating the influence of commitment to employee performance on Credit Cooperatives in Badung regency.

7. OCB beperan in mediating the influence of competence on employee performance on Credit Cooperatives in Badung regency. Research Methods 3.1 Research Design The analytical approach used in this research is quantitative (Soetisna, 2000), and includes explanatory research. The types of data used in this study are quantitative data and qualitative data. Sources of data obtained in this study are primary data and secondary data. To obtain clear and complete results the researcher chooses data collection techniques by using questionnaires, interviews, documentation. Population in this research is employees of Credit Cooperative in Badung regency. By purposive sampling method is determined by research sample with the number and characteristics possessed by the population (Sugiyono, 2005).

3.2 Identification and Definition of Variable Operations The exogenous variables include: commitment (X1) and competence (X2), endogenous variable is performance of rich (Z2), and intervening variable is OCB (Z1). Commitment is an attitude that reflects the employee's recognition and commitment to his organization. The measurement of organizational commitment in this study refers to Meyer & Alen describing organizational commitment into 3 (three) indicators, among others: Affective commitment, normative commitment, and continuous commitment. Competence is the ability of employees to perform or perform a job or task based on skills and knowledge and supported by the work attitude demanded by the job. In this research, the employee's competency variable are: General competence, professional competence, personality competence, social competence. OCB, is a behavior outside the basic role undertaken by individual members of the organization within the organization. The developed indicators refer to Organ (Alizadeh, et al., 2012), namely: Altruism, Civic virtue, Sportmanship, Conscientiousness, Courtesy. Performance is a real behavior displayed by an employee as a work performance generated in accordance with the duties and obligations of work. The employee performance indicators are planning, implementation and assessment. 3.3 Data Analysis Technique The analytical methods used in analyzing the data collected in this study include:

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3.3.1 Descriptive Analysis Technique Descriptive analysis technique is intended to obtain a description of the characteristics of research respondents from several aspects, among others: age of respondent, gender, and level of education, as well as working period in Credit Cooperative in Badung regency. Another thing is to get information about the respondent's perception of the indicators of each research variable based on the statement items in the research instrument. 3.3.2 Inferential Analysis Techniques Inferential analysis techniques are used to test empirical models and hypotheses proposed in this study. The analytical technique used is Partial Least Square (PLS), because it does not require many assumptions, the data should not be multivariate normal distribution, the sample should not be large (Ghozali, I., 2006). PLS is the best solution that can be done with the limitations of existing data in situations of high complexity and low theoretical support (Ghozali, I., 2006). The steps of data analysis using Partial Least Square (PLS) can be shown as following diagram (Ghozali, I., 2006): (a) Designing the Outer Model, this model is used for: Convergen Validity, Discriminant ValidityComposite Reliability, (b) Designing a Structural Model (Inner Model), this model is used include: R-Square Coefficient (R2), Coefficient Q-Square Predictive Relevance (Q2), (c) Construction Diagram Interconnection Line Latent Variables and Indicators (d) Conversion of Line diagram to Equation System, (e) Estimation: Weight, Path Coefficient, and Loading, (f) Goodness of Fit Estimation (GoF), (g) Hypothesis Testing (Resampling Bootstraping).

Chapter 4. Result Analysis and Discussion 4.1 Results of Inferential Analysis In this research data analysis technique used is PLS with Smart PLS program. Based on the results of data processing using PLS, then evaluate the model of structural equation. In this evaluation, there are two basic evaluations: 1) evaluation of the outer model to determine the validity and reliability of the indicators measuring the latent variables, and 2) the evaluation of the inner model to determine the accuracy of the model. Before the model evaluation is done, it can be reiterated that the questionnaire as a data collection tool in this study is a valid instrument and reliable. 4.2 Outer Model Evaluation The evaluation of the measurement model examines the validity and reliability of indicators that measure constructs or latent variables. In this study the four latent variables, namely: Commitment (X1), Competence (X2), OCB (Z1), and Employee Performance (Z2) is a measurement model with www.ijmer.in 25 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(2), AUGUST 2018 reflective indicators, so that in the evaluation of measurement model is done by checking the convergent and discriminant validity of indicators, as well as composite reliability for the indicator block.

1) Convergent validity; aims to measure the validity of the indicator as a constructive gauge that can be seen on the outer loading (Smart PLS output). The indicator is considered valid if it has an outer loading value above 0.5 and or a T-Stastistic value above 1.96. In addition, the value of outer loading can know the contribution of each indicator to the latent variable. Outer loading an indicator with the highest value indicates the indicator as the strongest measure or in other words most important in its latent variables. The results of outer model examination can be known outer loading each indicator on a variable, as presented in the Table below. Outer Model Check Table Research Model

Indicators original sample T- Variables estimate Statistic

Afectif Commitment (X1.1) 0.395 6.630 Commitment Normatif Commitment(X1.2) 0.363 7.083

Continuance Commitment 0.410 8.140 (X1.3)

General Competency (X2.1) 0.253 11.661

Professional Competency Competency 0.192 5.026 (X2.2)

Traits Competency (X2.3) 0.306 9.697

Social Competency (X2.4) 0.370 8.782

Altruism (Z1.1) 0.246 8.678

Civic virtue (Z1.2) 0.218 8.878

OCB Sportmanship (Z1.3) 0.295 10.927

Conscientiousness (Z1.4) 0.200 6.921

Courtesy (Z1.5) 0.247 8.526

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Work Planning (Z2.1) 0.360 24.000 Employee Work Implementation (Z2,2) 0.369 20.297 Performance Work Evaluation (Z2.3) 0.358 13.186

Source: Processed data 2018

2) Discriminant validity; this evaluation is done by comparing the square root of average variance extracted (√AVE) value of each latent variable with correlation among other latent variables in the model. The provision, if square root of average variance extracted (√AVE) latent variables greater than the latent variable correlation coefficient indicates that variable indicators have good discriminant validity. The recommended AVE value is greater than 0.50. Discriminant validity test results show that the four latent variables studied have square root values of average variance extracted (√AVE) appear lower with some correlation coefficients among other variables. However, the results indicate that the model has good discriminant validity. Table Results Discriminant validity examination Research

Employee Commitment Competency OCB Performance

Commitment 1.000

Competency 0.695 1.000

OCB 0.704 0.756 1.000

Employee 0.612 0.750 0.762 1.000 Performance

Source: Processed data 2018 3) Composite Reliability; aims to evaluate the reliability value between the indicator blocks of the constructs that make up it. Composite reliability results are said to be good if it has a value above 0.70. The result of the composite reliability assessment in the measurement model (Table 6.10) shows that the composite reliability of the four latent variables is above 0.70, so it can be said that the reliable indicator block measures the variables.

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Table Value Composite Reliability

Variables Composite Reliability

Commitment (X1) 0.891

Competency (X2) 0.935

OCB (Z1) 0.915

Employee Performance (Z2) 0.944

Source: Processed data 2018 Based on the evaluation of convergent and discriminant validity of each indicator and composite reliability for the indicator block, it can be concluded that the indicators as a measure of the latent variables are valid and reliable. Furthermore, an inner model analysis was conducted to determine the suitability of the model (goodness of fit model) in this study. 4.3 Inner Model Evaluation The structural model is evaluated by taking into account the Q2 predictive relevance model that measures how well the observed value is generated by the model. Q2 is based on the coefficient of determination of all dependent variables. The quantity Q2 has a value with the range 0

Structural Dependent Variable R-Square Model

1 OCB (Z1) 0.633

2 Employee Performance (Z2) 0.652

2 2 2 Calculation: Q = 1 – [( 1 – R1 ) ( 1 – R2 )] Q2 = 1 – [(1 - 0.633) (1 - 0.652)] Q2 = 1 – [(0.367) (0.348)] = 0.872284

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Source: Processed data 2018 Based on the above table, the result of evaluation of the structural model proved the value of Q2 (0.872284) close to the number 1. Thus, the results of this evaluation provide evidence that the strutural model has a very goodness of fit model. These results can be interpreted that the information contained in the data, 87.23 percent can be explained by the model, while the remaining 12.77 percent is explained by errors and other variables that have not been included in the model. 4.4 Hyothesis Testing Results Hypothesis testing is done by t-test by sorting for direct and indirect influence influence or testing of mediation variables. In the following sections are described successively test results of direct influence and testing of mediation variables. 4.4.1 Direct Effect Testing The result of the path coefficient validation test on each path for direct effect and effect can be presented in the following table. Table Results of Hypothesis Testing Direct Effect

original sample Variable Relation T-Statistic Description estimate

Commitment -> OCB 0.345 2.165 Significant

Competency -> OCB 0.516 3.715 Significant

Commitment -> Employee 0.022 0.139 Significant Performance

Competency -> Employee 0.398 2.119 Significant Performance

OCB -> Employee 0.446 2.542 Significant Performance

Source: Processed data 2018 Information from the above, it can be determined the results of hypothesis testing described in the following description:

1) Work commitment (X1) proved to have a positive and significant effect on OCB (Z1). This result is shown by the positive path coefficient of 0.345 with T-statistic = 2.165 (T-statistic> 1.96), so hypothesis-1 (H1): work

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commitment positively influence to OCB can be proved. The results obtained can be interpreted, the more motivated employees in carrying out their duties and work, the OCB from the Cooperative Credit Employees In Badung regency to increase.

2) Competence (X2) is reported to have a positive and significant effect on OCB (Z1). This result is shown by the positive value coefficient of 0.516 with T-statistic = 2.715 (T-statistic> 1.96). These results show that hypothesis-2 (H2): Employee competence has a positive effect on OCB proven empirically. Based on these results can be stated, the increasing competency of Credit Cooperative Employees In Badung regency able to increase OCB from employees.

3) Employee commitment (X1) proved to have a positive and significant impact on employee performance (Z2). This result is shown by positive value coefficient of 0.022 with T-statistic = 0.139 (T-statistic <1.96), so hypothesis-3 (H3): commitment has positive effect on employee performance acceptable. Thus it can be interpreted that the commitment of Credit Cooperatives Employees In Badung regency in carrying out the work, not able to directly improve the performance of its work.

4) Competence (X2) reported positive and significant impact on employee performance (Z2). This result is shown by the positive path coefficient of 0.398 with T-statistic = 2.119 (T-statistic> 1.96). These results show that hypothesis-4 (H4): Employee competence has a positive effect on employee performance proven empirically. This result means that strengthening the competence of Credit Cooperative Employees In Badung regency directly improve employee performance.

5) OCB (Z1) is reported to have a positive and significant effect on employee performance (Z2). This result is shown by path coefficient which is positive value equal to 0.446 with T-statistic = 2,542 (T-statistic> 1.96). These results indicate that the hypothesis-5 (H5): OCB has a positive effect on employee performance can be proven. In accordance with these results can be stated that the more dilksanakan OCB Employee Credit Cooperatives In Badung regency, then increasing the achievement of its work. 4.4.2 Indirect Influence Testing Through Mediation Variables In testing the following hypotheses we will examine the role of mediating OCB (Z1) variables on the indirect influence of Commitment (X1) and Competence (X2) on employee performance (Z2). The hypothesis testing of indirect influence in this study can be presented the results of its analysis in the table below.

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Table of Recapitulation of Test Results of Mediation Variables

Efect Descriptio No OCB Mediation on: (A) (B) (C) (D) n

Commitment 0.189 0.488 0.193 1.55 Partial 1 (X ) Employee 1  (Sig.) (Sig.) (Sig.) (Sig.) Mediation Performance (Z2) Competency 0.626 0.705 0.633 0.124 Partial 2 (X ) Employee 2  (Sig.) (Sig.) (Sig.) (Sig.) Mediation Performance (Z2)

Description: Significant (Sig.) = T-statistic > 1.96 at α : 5% Source: Processed data 2018 Information that can be obtained from the table above, is the result of testing the mediation variables that can be submitted are as follows: 1) OCB (Z1) is able to mediate positively and significantly on the indirect influence of Commitment (X1) on employee performance (Z2). This result is shown from the mediation test conducted, it appears C effect; D; and A has a significant value. The results of this test determine that hypothesis-6 (H6) is not empirically proven. Based on these results can be interpreted, increased implementation of OCB based Commitment can not improve Employee Performance of Credit Cooperatives In Badung regency. Other information that can be conveyed, the effect of OCB variable mediation (Z1) on the indirect influence of commitment (X1) on employee performance (Z2) is partial mediation. These findings provide clues, the OCB variable (Z1) is not a determinant of the influence of commitment (X1) on employee performance (Z2). 2) OCB (Z1) is able to mediate positively and significantly on the indirect effect of competence (X2) on employee performance (Z2). This result is shown from the mediation test conducted, it appears C effect; D; and A has a significant value. The result of this test directs hypothesis-7 (H7) is acceptable. Based on these results give an indication that the improvement of OCB implementation based on strong competence can improve the performance of Credit Cooperative Employees In Badung Regency. Other information that can be conveyed, the effect of OCB variable mediation (Z1) on the indirect effect of competence (X2) on employee performance (Z2) is partial mediation. These results provide the direction that OCB is not as key to the influence of Competence on the performance of Credit Cooperative Employees In Badung District.

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In order to know the overall effect for each relationship between the variables studied, it can be presented recapitulation of direct effects, indirect effects, and total effects in the following table. Table of Calculation of Direct, Indirect and Total Effects Tota N Direct Indirect l Variables Relation o Effect Effect Effe ct

Commitment (X ) OCB (Z ) 0.299 1 1  1  0.189 0.488 Employee Performancce (Z2) (0.193*1.55)

Competency (X ) OCB (Z ) 0.078 2 2  1  0.626 0.704 Employee Performancce (Z ) 2 (0.633* 0.124) Source: Processed data 2018 Information obtained from the table above, the effect of OCB variable mediation (Z1) caused on the indirect influence of commitment (X1) on employee performance (Y2) is smaller (0.299) than the indirect effect of competence (X2) on employee performance (Z2) with a path coefficient of 0.078. These findings provide clues, the stronger the competence of making employees to better implement OCB, so that later can improve the expected work. Meanwhile, employee commitment tends to give more direct impact to the work of Credit Cooperative Employees In Badung Regency. Based on the results of hypothesis testing that has been described above, then compiled the path diagram as the following figure.

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Figure: Diagram of Hypothesis Test Results

Source: Processed data 2018 4.4.3 Identification of Research Variables This study was conducted to explore the variables studied based on the value of factor weight (factor loading) and mean (mean). The Commitment profile (X1), competence (X2), OCB (Z1), and employee performance (Z2) profiles can be expressed as follows:

1) Identification of Commitment Commitment is a series of attitudes and values that encourage Credit Cooperative Employees in Badung District to carry out their duties and obligations faced in achieving their objectives. The careful profile of commitment can be presented in the following table. Table Weight Factor and Average Variable Commitment Factor Weight Indicators Mean Out.Loading T-Stat. Affectif Commitment 0.395 6.630 3.9498 (X1.1) Normatif Commitment (X1.2) 0.363 7.083 3.9920 Continuance Commitment (X1.3) 0.410 8.140 3.4688 Source: Processed data 2018 The information from the table above suggests that the level of persistence obtains the highest factor weight, which is 0.410, followed by affective commitment (0.395) and normative commitment (0.363). These results indicate, employee persistence in performing tasks and the most

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VOLUME 7, ISSUE 8(2), AUGUST 2018 important job role in commitment. Further can be interpreted, the high commitment of Credit Cooperatives Employees In Badung regency tends to be reflected in the normative commitment, good enthusiasm to carry out the work, efforts to improve themselves, and work according to the rules. This is in line with reality, employees are more responding to the persistence level shown in the highest average gain (3.9920). Thus, the commitment of Credit Cooperative Employees In Badung Regency can be declared good and adequate. This study provides important guidance for the leadership to better stimulate the commitment of permanent employees in the work, and keep efforts of employees in the work and direction of behavior, so that the employee commitment becomes increasingly.

2) Identification of Competencies Competence is a shared perception adopted and agreed by all Employees of Credit Cooperatives In Badung regency as a guide in the implementation of tasks and jobs. The competency profile under study can be presented in the following table. Table Weight Factor and Average Variable Competency Weight Factor Indikator Mean Out.Loading T-Stat. General Competency (X2.1) 0.253 11.661 4.1350 Professional Competency 0.192 5.026 4.2300 (X2.2) Traits Competency (X2.3) 0.306 9.697 4.2500 Social Competency (X2.4) 0.370 8.782 4.1625 Source: Processed data 2018 From the table above can be obtained information, social competence of the highest factor weight (0.370), followed by personality competence (0.306), general competence (0.253), and professional competence (0.192). These results indicate that the detail attention to the job is the most important employee behavior of its role in the competence of Credit Cooperative Employees in Badung Regency. However, the real condition shows that working with professional competence has a result of more responded by employees, with the highest average score of 4.2300. These results provide guidance, an important role to carry out the work by paying attention to social competence is still less attention paid employees. Therefore, it can give direction for the leadership to prioritize the

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VOLUME 7, ISSUE 8(2), AUGUST 2018 social competence of the job as the competence of the Cooperative Credit Employees in Badung regency, without putting aside other factors, such as: general competence, professional competence, and personality competence. Efforts to strengthen employee competence can provide excellent service to customers.

3) Identification of OCB OCB is the behavior of employees who have a more role to fellow employees at the Office of Tourism Propvinsi Bali without reducing the duties and obligations. The careful OCB profile can be presented in the following table. Table Weight Factor and Average OCB Variables Weight Factor Indicators Mean Out.Loading T-Stat. Altruism (Z1.1) 0.246 8.678 4.2000 Civic virtue (Z1.2) 0.218 8.878 40465 Sportmanship (Z1.3) 0.295 10.927 4.0410 Conscientiousness (Z1.4) 0.200 6.921 4.0173 Courtesy (Z1.5) 0.247 8.526 3.9563 Source: Processed data 2018 Other information from the table above indicates that sportmanship gets the highest factor weight of 0.295, followed by the lightening of other people's burden or courtesy (0.247), helpful behavior or altruism (0.246), voluntary participation or civic virtue have the same factor weight value of (0.218), and conscientiousness (0.200). These results give meaning, sportive behavior in work (sportmanship) is the main indication of employees in OCB Employee Credit Cooperatives In Badung regency. But this is not in line with reality, employees responding to the OCB are more inclined to the behavior to outperform the helpful or altruism behavior with an average mean rate of 4.2000. These findings provide clues that OCB implementation by employees is still not optimal. This result can certainly provide important guidance for the leadership to better lead employees to promote sportmanship behavior in working, keeping secret, giving advice, and working wholeheartedly. This effort will be able to optimize the implementation of OCB in order to achieve effective and efficient organization.

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4) Employee Performance Identification Employee performance is the result of work achieved Credit Cooperative Employees In Badung regency of tasks and jobs provided. Employee performance profile presented in the table below. Table Weights Factor and Average Employee Performance Variables Weight Factor Indicators Mean Out. Loading T-Stat.

Work Planning (Z2.1) 0.360 24.000 4.2313 Work Implementation (Z2,2) 0.369 20.297 4.2000 Work Evaluation (Z2.3) 0.358 13.186 4.1248 Source: Processed data 2018 The table above gives the information that the quantity of employee job performance get the highest factor weight in employee performance, that is equal to (0.360), while the settlement of work result has the lowest factor weight, that is equal to (0.358). These findings indicate, the main results that must be achieved Credit Cooperative Employees In Badung regency is the number of tasks and jobs that can be resolved properly. But in reality, Credit Cooperative Employees In Badung regency view that job planning as a measure of success in achieving the highest response (4.2313). This condition leads to the relatively low performance of Credit Cooperative Employees in Badung District in performing tasks and jobs, given the quantity of work achieved by employees is an important element in the performance of its work is still less attention. 4.5 Research Discussion 4.5.1 Effect of Employee Commitment on OCB The result of hypothesis testing shows that employee commitment has positive and significant effect to OCB. These results give meaning that the more committed the teachers in carrying out their duties and work, the OCB from the Cooperative Credit Employees In Badung regency to be increased. The findings of this research provide an illustration that employees are committed in performing their duties and work on Credit Cooperative Employees In Badung Regency which tends to prioritize affective commitment, normative commitment, and continuous commitment, and supported business level and employee behavior direction can improve OCB implementation, mainly on sportsmanship in working (sportmanship) with accompanying

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VOLUME 7, ISSUE 8(2), AUGUST 2018 behaviors to perform beyond the minimum (conscientiousness), altruism, civic virtue, and other courtesy behaviors. These results are consistent with the views of George & Jones (2005), employees who have good behavior, willing to try and work hard and not easily give up are the characteristics of OCB behavior, so that high work motivation greatly affect the occurrence of OCB behavior in the company. In addition, the research findings are consistent with the empirical findings of Antonio & Sutanto (2014) who reported that good employee attitudes and behaviors demonstrate strong employee commitment by displaying OCB behavior in performing tasks and jobs. The findings of this study also reject the Soentoro (2010) empirical results that commitments have proven to have an effect on OCB. This controversy arises probably because of the use of different measures (indicators) on commitment variables. In accordance with the above explanation, it can be stated that increased commitment in performing tasks and jobs encourages employees to implement OCB, because it is very useful for employees in organizational life. In accordance with the study on the profile of the variables studied, the work commitment of the Cooperative Credit Employees in Badung Regency can be declared good and adequate, because the important role in the affective commitment aspect in working in accordance with employee perceptions so far. Based on these findings, it is important to guide the employee's commitment to the employee's normative commitment to work, but to keep pace with the efforts of employees in the work and the direction of their behavior, so that the work commitment will increase. 4.5.2 The Influence of Employee Competence to OCB The results of hypothesis testing proves that the competence of employees have a positive and significant influence on OCB. These findings provide clues that the stronger the competencies reflected in general competence, professional competence, competency of service and social competence leads employees to increasingly behave OCB. This result is consistent with the empirical study of Nur'Aini (2012) that competence has a positive effect on OCB. In general, competence in government agencies is built intact with a work atmosphere that is collective and kinship. The working atmosphere leads employees to perform roles outside tasks and jobs by promoting mutual help and tolerance among employees. Therefore, the findings of this study reject the empirical results of Brahmasari (2008) that competence has a significant influence on OCB. Thus, the results of this study can be stated, high competence in an organization can improve the application of OCB. Further study in the competency profile of Credit Cooperative Employees In Badung Regency, it is still not believed and made good guidance by employees. This is because an important role in social competence, namely www.ijmer.in 37 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(2), AUGUST 2018 the attention to detail on the work is very concerned. These findings provide a direction for the leadership to prioritize the detail attention to the job as a professional competence in the Cooperative Credit Employees In Badung regency, without ruling out other factors, such as: general competence, personality competence, and social competence. Efforts to strengthen these competencies can provide excellent service to customers. 4.5.3 Influence Employee Commitment to Employee Performance Hypothesis testing showed a negative and insignificant influence between employee commitment to employee performance. These results provide clues that when the lack of commitment of Credit Cooperatives Employees In Badung regency in carrying out the work, employees are not able to improve the performance of its work directly. The findings of this study provide information, employees committed in carrying out tasks and jobs with more priority commitment, both affective commitment, normative commitment, and continued commitment to improve performance, especially on the quantity of work. The findings obtained in this study are consistent with Gibson et al. (2006) which states, work motivation is an individual psychological drive that can determine the direction of behavior, level of effort and persistence level in facing the task and work, so as to achieve maximum performance. The results of this study also in accordance with the results of empirical studies Suparman (2007) and Latuny (2010) found that the motivation of work have a positive effect on employee performance. Based on the results of this study can be stated that employees are not committed in carrying out tasks and work more reflected in no commitment in work can improve performance achievement, especially on the quantity of work. In addition, in accordance with the results of Jurkeiwick (2001) reports, employees in the public sector are more likely to be motivated to work if there is stability and security in future work, and there is their involvement in making important decisions for the organization, while for employees the private sector of their work motivation is strongly influenced by the high financial compensation earned and the opportunity to reach a higher level. Therefore, to provide direction for the leadership of Credit Cooperative Employees In Badung regency to use appropriate approaches to make employees committed in completing the work, so that later employees are able to achieve a more brilliant performance. 4.5.4 Influence Competence on Employee Performance Hypothesis testing that has been done to find a positive and significant impact of competence on employee performance. These results indicate that strengthening the competence of employees of Credit Cooperatives In Badung regency is able to directly improve employee performance. Further conveyed, the strengthening of employee competence that emphasizes detail attention to www.ijmer.in 38 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(2), AUGUST 2018 the work can improve its performance, especially on the quantity of work. The results of this study are consistent with the empirical findings of Winardi et al. (2012) and Nurwati et al. (2012) reporting the increasingly strong competencies will provide direction and values for employees in the organization to perform tasks and jobs, so that later employee performance will be increasing. 4.5.5 The Effect of OCB on Employee Performance Hypothesis testing conducted to obtain results, OCB have a positive and significant impact on employee performance. These results give meaning that the more OCB implemented by Credit Cooperative Employees In Badung regency, then increasing the achievement of their work. In addition, the findings of this study provide an indication that the improvement of OCB implementation that tends to promote sportive behavior in sportmanship can improve employee performance, especially in quantity of work result. The results of this study are consistent with the empirical findings of Heung-Gil & Rentao (2010) who reported that good relations of workers with their supervisors based on OCB behavior are important components in strengthening work teams, thereby increasing the willingness and enthusiasm of workers to contribute to the organization. In addition, Padsakoff, Ahearne & MacKenzei (1997) reported that some indicators in OCB have a significant influence on the quantity and quality of employee performance. 4.5.6 Indirect Influence Employee Commitment to Employee Performance With OCB Mediation Hypothesis test results that have been done to provide findings, OCB can mediate positively and significantly on the indirect influence of employee commitment to employee performance. The meaning conveyed from these results is the improvement of OCB implementation based on employee commitment can improve the performance of Credit Cooperative Employees In Badung regency. The findings of this study are in accordance with George & Jones's (2005) assertion that the implementation of OCB is believed to be increasing, if based on the willingness or commitment of the teachers themselves, as well as the support of work culture within the organization. In further study it can be conveyed that OCB commitment to indirect influence of employee commitment to employee performance is partial mediation. In other words, OCB is not a key mediator on the indirect relationship of employee commitment to employee performance, because employee commitment also has a significant direct effect on employee performance. In addition, it can be informed, the direct effect of employee commitment on employee performance is smaller (0.189) than indirect effects through OCB mediation (0.488). Nevertheless, OCB mediation strengthens employees' commitment in improving the performance of Credit Cooperative Employees in Badung www.ijmer.in 39 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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Regency. This result is shown in total effect of indirect influence of employee commitment to employee performance through OCB, that is equal to 0193. 4.5.7 Indirect Employee Competency Influence on Employee Performance With OCB Mediation Hypothesis test results have proved OCB can mediate positively and significantly on indirect influence of employee competence on employee performance. These results give meaning, the stronger the competence of Credit Cooperative Employees In Badung regency can encourage employees to always carry out OCB, so that later on the achievement of its performance will be increasing. The findings of this study are consistent with George & Jones (2005) that the implementation of OCB is believed to be increasing, if it is based on employee competency support. In addition, the findings of this study in accordance with empirical reports Nur'Aini (2012) found, employee OCB behavior appears more influenced by employee competence then give a positive impact on the performance of its services. Further information can be said that OCB mediation on the indirect influence of competence on employee performance is partial mediation. In other words, OCB is not an important mediator on the indirect relationship of employee competence to employee performance, since employee competency also has a significant direct effect on employee performance. In addition, it can be informed that the direct effect of employee competence on employee performance is smaller (0.516) than the indirect effect through OCB mediation (0.704). However, OCB mediation is able to enlarge the effect of employee competency on the performance of Koperasi Koperasi Kredit Koperasi Badung. These results are shown in the total effect of indirect employee competence on employee performance through OCB, that is equal to 0.633. In accordance with the above explanation, the findings of the research as a whole is submitted, the improvement of employee commitment and the strength of employee competence can improve the OCB employees in performing the duties and work of Credit Cooperative Employees In Badung regency, so that condition can improve the achievement of employee performance. Nevertheless, the role of OCB is also a key mediator both on the indirect effects of employees' commitment and organizational culture on employee performance. With other meanings, employees are able to improve their performance based on employees' commitment and strong employee competence, even if they do not see the employee behave OCB or not to the organization. However, OCB mediation, the organization is able to give greater influence on the commitment and competence of employees to the performance of Credit Cooperative Employees In Badung District. Other information that can be conveyed, OCB based on the strengthening of employee competence has

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VOLUME 7, ISSUE 8(2), AUGUST 2018 a greater impact on the achievement of employee performance, when compared with the commitment based on the employee. Conclusions and Suggestions 5.1 Conclusion Based on the results of the analysis and discussion that has been done, it can be obtained conclusion in this study are as follows:

1. Employee commitment has a positive and significant impact on OCB. These results give meaning that the more committed employees in carrying out their duties and work, the OCB from the Cooperative Credit Employees In Badung regency to be increased. The findings of this study provide an illustration that employees are committed in performing the duties and work of Credit Cooperative Employees In Badung Regency which tends to prioritize affective commitment, normative commitment, and ongoing commitment, and supported business level and employee behavior direction can improve OCB implementation from employees, sportsmanship with accompanying behaviors to perform beyond the minimum (conscientiousness), altruism, civic virtue, and other courtesy behaviors.

2. Employee competence has a positive and significant influence on OCB. These findings provide clues that the stronger employee competencies reflected in general competence, professional competence, competency of service and social competence leads employees to increasingly behave OCB.

3. There is a positive and significant influence between employee commitment to employee performance. These results provide clues that when the lack of commitment of Credit Cooperatives Employees In Badung regency in carrying out the work, although the influence of small employees can improve the performance of its work directly. The findings of this study provide information, employees committed in carrying out tasks and jobs with more priority commitment, both affective commitment, normative commitment, and continued commitment to improve performance, especially on the quantity of work.

4. Competence of employees who are stronger able to improve the performance of Credit Cooperatives Employees In Badung regency. These results provide direction, strengthening employee competence as the basis of execution of tasks and employment of employees encourages confidence to excel mainly on the quantity aspect of work, as well as work ability, the speed of work completion, work efficiency, employee knowledge, professionalism, quality of work, employee creativity, and the accuracy of work completion.

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5. OCB has a positive and significant effect on employee performance. These results give meaning that the more OCB implemented by Credit Cooperative Employees In Badung regency, then increasing the achievement of their work. In addition, the findings of this study provide an indication that the increased implementation of organizational citizenship behavior that tends to promote sportive behavior in work (sportmanship) can improve employee performance, especially in the quantity of work.

6. OCB can mediate positively and significantly on the indirect effect of employee commitment to employee performance. The meaning conveyed from these results is the improvement of OCB implementation based on employee commitment can improve the performance of Credit Cooperative Employees In Badung regency.

7. OCB may mediate positively and significantly on the indirect effect of employee competence on employee performance. These results give meaning, the stronger the competence of Credit Cooperative Employees In Badung regency can encourage employees to always carry out OCB, so that later on the achievement of its performance will be increasing. 5.2 Suggestion Some suggestions that can be given related to the results of this study, among others:

1. In order to improve the implementation of OCB and employee performance, increasing the commitment of Credit Cooperative Employees In Badung Regency should be able to encourage the implementation of tasks and better work. Therefore, it is necessary to work with appropriate methods and in accordance with the characteristics of employees to increase commitment in working by prioritizing employees' normative commitment in carrying out tasks and work, and supported the level of business and behavioral direction. With efforts to strengthen the commitment of Credit Cooperatives Employees In Badung regency always behave in OCB work, and leads to improved performance.

2. Employee competence is able to contribute greatly to improve the performance of Credit Cooperative Employees In Badung regency, either directly or indirectly through OCB. Based on this matter direct the leadership of Credit Cooperative In Badung regency to give attention to employees competence, especially general competence, professional competence, personality competence, and social competence. With these efforts the values of the organization as a strong guide to grow OCB employees and lead to improved performance.

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Daftar Pustaka Alizadeh, Z., Darvishi S., Nazari K., Emami M., 2012. Antecedent and Consequences of Organizational Citizenchip Behavior(OCB), Interdiciplinary Journal of Contenporary Reasearch Business, Vol 3, No. 9, pp. 494-505 Allen, N. J. & J. P. Meyer. 1997. Commitment in The Workplace Theory Research and Application. Califotnia: Sage Publications. Ariani, D.W., 2011. Hubungan Antara Perilaku Kewargaan Organisasional Dan Kinerja Tugas, Jurnal Manajemen Teori Dan Terapan, No. 4, pp. 73-86 Astuti, S. D., 2010. Model Person-Organizational Fit (P-O Fit Model) Terhadap Kepuasan Kerja, Komitmen Organisasional dan Kinerja Karyawan, Jurnal Bisnis dan Ekonomi (JBE), vol. 17, No. 1, pp. 43-60 Bolino, M.C., Turnkey W.H., Bloodgood J.M., 2002. Citizenship Behavior and the Creation of Social Capital in Organizational, Academi of Management Review, Vol. 27, No. 4, pp. 505-522 Cahyani, N., Yuniawan, A. 2010. Pengaruh Profesionalisme Pemeriksaan Pajak, Kepuasan Kerja, Dan Komitmen Organisasi Terhadap Kinerja Karyawan, Jurnal Bisnis dan Ekonomi (JBE), Vol 17, No. 1, pp. 10-23 Chang, C.C., Tsai, M.C., Tsai, M.S., 2011. Influences Of The Organizational Citizenship Behaviors And Organizational Commitments On The Effects Of Organizational Learning In Taiwan, International Conference on E-Business, Management and Economics, Vol. 3, pp. 37- 41 Cohen, A. 2006. The Relationship Between Multiple Commitment And Organizational Citizenship Behavior In Arab and Jewish Culture, Journal Of Vocational Behavior, 69, pp. 105-118. Dessler, G. 2010. Manajemen Sumber Daya Manusia, Edisi Kesepuluh, Jilid 1, Jakarta: PT. Indeks. Dost, M.K.B., Ahmed, Z., Shafi, N., Shaheen, W.A,. 2011. Impact of Employee Commitment on Organizational Perfomance, Arabian Journal of Business and Management Review, Vol 1, No. 3, pp. 87-98 Elanain, A.H., 2007. Relationship Between Personality and Organizational Citizenship Behavior: Does Personality Influence Employee Citizenship?, International Review of Business Research Paper, Vo. 3, No. 4, pp. 31-43

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Gautam, T., Rolf V. D., Wagner, U., Upadhyay N., Davis, A. J., 2004. Organizational Citizenship Behavior And Commitment in Nepal Aston Business School, Aston University, Birmingham Ghozali, I., 2006. Structure Equation Modeling Metode Alternatif dengan Partial Least Square (PLS), Edisi 2, Semarang: Badan Penerbit Universitas Diponegoro. Hamzah, B.U., Lamatenggo, N., 2012. Teori Kinerja dan Pengukurannya, Jakarta: Bumi Aksara. Hendar dan Kusnadi, 2005, Ekonomi Koperasi, edisi kedua, Lembaga Penerbit FE-UI, Jakarta Hendro, 2011. Dasar-Dasar Kewirausahaan, Panduan Bagi Mahasiswa Untuk Mengenal, Memahami, Dan Memasuki Dunia Bisnis, Jakarta: Erlangga. Herman, 2011, Hubungan Kompetensi Dengan Kinerja Ekonomi SMA, Jurnal Ekonomi Bisnis, Th. 16, No. 1, pp. 17-24 Imron, A., 2013. Proses Manajemen Tingkat Satuan Pendidikan, Jakarta: Bumi Aksara. Jayadi, 2012. Kompetensi Guru, Spiritual Intelegence, Self Determination Theory dan Organizational Citizenship Behavior, Humanitas, Vol. IX, No. 2, pp. 169-184 Koesmono, H.T., 2005. Pengaruh Budaya Organisasi Terhadap Motivasi dan Kepuasan Kerja Serta Kinerja Karyawan Pada Sub Sektor Industri Pengolahan Kayu Skala Menengah di Jawa Timur, Jurnal Manajemen dan Kewirausahaan, Vol. 7, No. 2, pp. 171-188 Kuncoro, Mudrajad, 2007, Akselerasi Sektor Riil UMKM, http://www.investorindonesia.com Markovits and Davis, 2007. Organizational Commitment Profles and Job Satisfaction among Greek Private and Public Sector Employees, International Journal of Cross Cultural, Vol. 7, No. 1, pp. 77-99 Mathis, R.L., Jackson, J.H., 2011. Human Resource Management, Manajemen Sumber Daya Manusia, Edisi 10, Jakarta: Salemba Empat. Moeheriono, 2012, Pengukuran Kinerja Berbasis Kompetensi, Edisi Revisi, Jakarta: PT. Raja Grafindo Persada. Muchlas, M., 2008. Perilaku Organisasi, Yogyakarta: Gajahmada University Press.

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MATTER-SPIRIT HOLISM OF THE RISHIS IN THE LIGHT OF SRI AUROBINDO Rakesh.S Research Scholar Department of Philosophy Pondicherry University, Pondicherry Abstract From time immemorial Indian Philosophy has revolved around two major concepts,Brahman and Jagat. The Vedic and the Upanishadic seers experienced Brahman and expressed itsclear relation with Jagat while the later schools of Indian Philosophy both heterodox and orthodox either rejected or tried to present these as two distant concepts that never go in unison.Though the Vedic Seers never used the terms Brahman and Jagat, they beautifully expressed their interrelation in a symbolic manner; the material world was an expression of the That for them. The PurushaSukta explains thatthe Purusha has thousand heads, eyes and feet – sahasra’śīrsāpuru’sahsahasrāksahsahasra’pātand Purusha is all pervasive - sabhūmi’mviśvato’ vtvā. If we are able to see through the symbolic language of the Vedic Rishis, we can understand that Purushais all pervasive and manifests through all that lives in this world.The Upanishadic seers also struck the same chord when they uttered the , sarvamkhaluvidm brahma- indeed everything is Brahman and - īśāvāsyamidamsarvamyatkiñcajagatyāmjagat – The entire universe is pervaded by Brahman and the essence of everything in this world, animate and inanimate is nothing but Isha or Brahman. The Vedic and Upanishadic seers did not shun one concept for the other but integrated the truth of oneness as well the truth of multiplicity, for the society to lead a holistic life. The holistic science which the Rishis lived and mastered, were mostlyrecorded in symbolic forms. The key to unlock these symbolic forms were intuitive and revelatory knowledge; to those who did not possess inner knowledge, the symbols only expressed their outer meaning. By passage of time a lot of misunderstanding had crept into the Vedic philosophy and this led to misapplication of these symbols which resulted in animal and even human sacrifices. The advent of Buddhism in India not only tried to put an end to all the misunderstandings of Vedic symbolism but also tried to decimate the

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entire philosophy of the Vedas and the Upanishads by rejecting the concept of Brahman. The later schools of Indian Philosophy alsodid not help to bridge this gap between Brahman and Jagat but always projected them as opposites. While Brahman was the sole truth for Shankara Vedanta,Jagat was Mithya for them; Purusha was pure consciousness for theSākhya but Prakiti was considered as bondage.The partial understandings of these orthodox schools regarding Brahman and Jagat inter-relationship had led the philosophical circles to proclaim Brahman as the sole Truth. The aim of this paper is to highlight the importance and necessity of holisticunderstandingofBrahmanand the Jagat for an integral realization.

Keywords: Rishis, Brahman, Jagat, Purusha, Prakiti, Matter, Spirit, Holism Introduction: From time immemorial, man always possessed a latent thirst to know the truth behind what he externally perceived. Initial groping in his primitive days, lead to great scientific discoveries such as the discovery of fire and wheel. Not content with these external discoveries, he always felt there was something else to be conquered. A burning aspiration in his heart guided him beyond every invention, which he momentarily believed to be the last rung on the ladder, to higher and wider realms of truth. Through arduous practice and experiments in the physical as well as in the subtle realms of consciousness, he found out the secret passage to inner freedom; the mystic key to immortality. In ancient India these spiritual syndicate who knew the secret of immortality were known as the Rishis. The Rishis, the architects of ancient India, whose teachings still influence the world minds, were also mystics who proclaimed the great universal 1 truth “ayamātmā brahma ”-Atman is not different from the Brahman. They identified their individual self with the cosmic Self and the tatvamasi2sprang forth. The Rishis had found the answer for their individual problem but the riddle of the world remained yet to be resolved. The world which they encountered was still a mystery for them; a mystery which almost pushed them to conclude that there are two disconnected states of experience, one that of the highest truth and another that of this empirical world. The revelatory knowledge which

1Brihadaranyaka Upanishad 4.4.5 2Chandogya Upanishad 6.8.7

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was the basis of their experience propelled the Rishis to probe further into this problem. The arduous tapasya, to resolve this mystery reveled to them the secret of Matter- Spirit holism; that the entire universe is pervaded by Purusha and everything in this world, animate and inanimate is nothing but diversified manifestations of the Purusha; puru’saevedagmsarvam3. On the basis of this realization, the Rishi had proclaimed the great Vedic truth of omnipresence,anoraniyanmahatomahiyan4- that the Divine is smaller than the smallest and greater than the greatest; The Vedic Rishis had found the secret of Matter-Spirit integrality. The Upanishadic seers also struck to the same chord by expressing this holistic science through the mantras, sarvamkhaluvidm brahma5 - indeed everything is 6 Brahman and - īśāvāsyamidamsarvamyatkiñcajagatyāmjagat – The entire universe is pervaded by Brahman and the essence of everything in this world, animate and inanimate is nothing but Ishā or Brahman. The Vedic and Upanishadic seers did not shun one concept for the other but integrated the truth of oneness as well the truth of multiplicity, for the society to lead a holistic life. Matter-Spirit Holism and Vedic Symbolism: The holistic science which the Rishis lived and mastered, were mostlyrecorded in symbolic forms. The Rishis had a habit of symbolizing objects of the nature and using it as a cover to their secret meanings, very much similar to the mystics of ancient Greece and Egypt. The animals, plants and even their own names were used as symbols by the Rishis to hide the mystic wisdom. The Vedic symbols carried an exoteric and literal meaning to the ordinary people but to the initiates the same symbols conveyed its hidden sense. The key to unlock these symbols were intuitive and revelatory knowledge; only those who were mystics by themselves could decode the esoteric sense behind the Vedic symbols, from others the verses withheld their hidden knowledge. We shall now analyze the Vedic term ‘go’ to understand its exoteric and esoteric meaning. The outward meaning of the term ‘go’

3PurushaSuktam 2.1 4 Katha Upanisad 1.2.20 5Chandogya Upanishad 3.14.1 6Isha Upanishad 1.1

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meant cow but in its esoteric sense ‘go’ meant light or ray of Truth. The logic behind the assigning is that, cow is the chief form of pastoral wealth and inner light is the chief form of spiritual wealth; therefore the term ‘go’ meant external wealth for the ordinary and internal wealth for the Vedic Rishis. They even used their own names as symbols; Gotama and Gavisthira which are the names of the Rishis, also meant, one who possessed “most full of light” and “the steadfast in light”7, for the initiates. In this light let us analyze the statement of Rishi Yajnavalkya, athoannamvaigauh8 which literally meant “verily the cow is food”.In its exoteric sense, the statement of the Rishi meant that Annam or Matter, from which the concept of Annamayakosa or the physical body is derived, is nothing but an expression of the Spirit. If one does not understand the hidden meaning behind the Vedic symbol, cow, one is undoubtedly going to be misled and is bound to arrive at a conclusion that Rishi Yajnavalkya was fond of eating cow meat. Similar is the case with the Vedic gods; Indra is the lord of luminous mind, his abode is Swara word which means sun or luminous9.Vayu is the lord of life-energy who is symbolized through Aswā or Horse, which outwardly represents energy. For the ordinary is an intoxicating drink but to an initiate Somawine is a symbol of the intoxication of the Ānanda. Therefore when an ordinary person easily comes to a conclusion that Indra is a drunkard who is very fond of Somawine, the intoxicating drink, the initiaterealizes that the luminous mind- of which Indra is a symbol, always aspires for the Truth to descent from the higher planes of consciousness, which results in the intoxication of Ānanda.The Soma wine symbolizes the replacing 10 of our ordinary sense-enjoyment by the divine Ānanda . The Veda is full of such symbols which express the secret of Matter-Spirit holism. By passage of time a lot of misunderstanding had crept into the Vedic philosophy as the successors of the Rishis had based their experiences on their intellectual understanding but not on their inner experiences. This led to misapplication of these symbols resulting in animal and even human sacrifices. Though the chief obstacle in decoding the Vedic symbols were lack of revelatory knowledge and

7 The Secrets of the Veda pg. 161. 8 The Taittiriya Brahmana 3.9.8 9 The Secrets of the Veda pg. 331. 10 Ibid pg. 80.

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inner experience, there also remained other reasons which made the interpretation of the Veda extremely difficult. The archaic language of the Veda was not understood even in ancient times as recorded by Yaksha in his work “Nirukta”, composed around 5th century BCE. The advent of Buddhism created waves of revolt against the ritualistic practices of the Veda and the study of the Veda lost its importance; vernacular languages like Pali replaced Sanskrit for preaching the teachings of the Buddha which made difficult for the scholars to return to the Vedic studies and decode the mystic symbols. The Holistic science of the Vedic Rishis was forgotten and fell into disuse. The later schools of Indian Philosophy did not help to bridge this gap between Brahman and Jagat but always projected them as opposites. While Brahman was the sole truth for Shankara Vedanta, Jagat was Mithya for them; Purusha was pure consciousness for the Sākhyabut Prakiti was considered as bondage. For the past two millennia there have been various attempts to pierce the veil and rediscover the holistic approach of the Veda. Among the commentators, Yaska, Sayana, European scholars, Dayananda and Sri Aurobindo are those who demand more attention. Yaska the 5th century BCE lexicographer and author of the work Nirukta, and Sayana 14th century scholar from south India, interpreted the Veda in a ritualistic perspective, in its exoteric sense. The European scholars like Max Muller and Rudolf Roth which took Sayana’s rational interpretation as their base, did a minute, careful and detailed study on their own misconceived notions and systematizeda gross misunderstanding about the Veda11. Swami Dayananda was a great Sanskrit scholar who gave clue to the strangling linguistic secret of the Rishis and re-emphasized the central idea of the Vedic religion; ekam sat viprabahudhavadanti12- that truth is but One, sages call it by various names. But the teachings of the Veda were not only monotheistic but it followed the principle of unity in diversity; to arrive at the full knowledge of the Veda, exoteric and esoteric sense had to be integrated. When the first lot entirely focused their energies in exoteric sense, Swami Dayananda laid too much emphasis on esoteric meaning and failed to give stress on the exoteric sense of the Veda; the holistic approach of the Vedic Rishis still remained a mystery.

11 The Secrets of the Veda pg. 345. 12 Rig Veda, 1.164.146

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Sri Aurobindo in his initial days of Vedic reading did not catch the right clue of the Veda, but it was through his intense Yogic sādhana that he obtained the mystic key to Vedic symbolism. With his inner realizations as his guide, Sri Aurobindo treaded the old paths of the Rishis and experienced the hidden meanings contained in the Vedic symbols and arrived at a hypothesis, that the Rishis had arranged the mystic wisdom in such a way that, the symbolic words of the Veda conveyed a double meaning; exoteric and religious meaning for the ordinary but to the initiates it conveyed esoteric, occult and spiritual meaning. By integrating the exoteric and esoteric sense of the Veda, Sri Aurobindo recovered the principle of Matter-Spirit holismin the Veda, which was steeped in distortion for more than three thousand years. Conclusion: According to the Vedic Rishis, Matter and Spirit were not two opposites which repelled each other but were diverse manifestation of the one single Truth. The entire Vedic principles are based onthis holistic realization.In due course India lost the secret of Matter-Spirit holism; while the West was blinded by the splendor of materialism, India, in order to ascend to the realm of the Spirit, lost herself in the gigantic wave of asceticism. Integral realization cannot be attained by renouncing Matter or by shunning the Spirit, but it is only by realizing the truth of Matter-Spirit holism, the principle of One expressing itself through many, is realized. Bibliography Sri Aurobindo, The Secret of the Veda (Pondicherry: Sri Aurobindo , 1998) Sri Aurobindo, Letters on , Part I, Part II and Part III (Pondicherry: Sri Aurobindo Ashram, 1970) Sri Aurobindo, The Life Divine (Pondicherry: Sri Aurobindo Ashram, 1970) Sri Aurobindo, The Hour of God (Pondicherry: Sri Aurobindo Ashram, 1991) Sri Aurobindo, Essays on the Gita (Pondicherry: Sri Aurobindo Ashram, 1997)

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Sri Aurobindo, The Upanishads (Pondicherry: Sri Aurobindo Ashram, 1981) Chandra Prakash Khetan, The Vedic Age in the Light of Sri Aurobindo( Rajasthan: The Resurgent India Trust, 2015) Kireet Joshi, The Veda in the light of Sri Aurobindo (Delhi: Popular Media, 2012) A B Purani, The Life of Sri Aurobindo (Pondicherry: Sri Aurobindo Ashram, 1958)

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CREATIVE INDUSTRY: THE PRACTICE AND DEVELOPMENT IN INDONESIA

Ni Made Ary Widiastini1 Nyoman Dini Andiani2 Eddy Tri Haryanto3 Abstract Creative era was born after the passing of three eras: agriculture, industry, and information eras marked by the growth and development of creative industry characterized by the use of creative and innovative ideas and skill as its major capital. As stated by John Howkins in The Creative Economy, ideas are the important component in product development. In this paper the practice and development of creative industry are discussed. Based on the Presidential Regulation of the Republic of Indonesia No. 6 of 2015 concerning Creative Economy Agency, on the 20th of January, 2015, President Joko Widodo formed an official institution which is specialized in addressing the growth and development of creative industry in Indonesia called Badan Ekonomi Kreatif (Bekraf) (Creative Economy Agency). Based on that regulation Bekraf is a non- ministerial institution in the implementation of which there are 16 creative industrial subsectors developed in Indonesia. In practice, the creative industry that has grown and developed in Indonesia has also been influenced by the people’s life style. Like the desire of people from different social classes to appear interesting in public has an implication in the development of fashion industry both in clothes and accessories. Hence, there are two choices for the people in creative industry development: as creative people who always try to produce creative and innovative products or as pragmatically consumers who always think pragmatically in every act. However, in this creative economy era, it is hoped that people opt to become creative to strengthen economy both in the household, community and nation. Keywords: Economy, Creative, Industry, Bekraf , Product, Innovative. Introduction As stated by Pangestu (2008b:i) creative economy is believed to be able to meet the challenge of basic problems of short and medium range such as low economic growth after the critical period, the still high unemployment and poverty rates and the still relatively low competitiveness of industries in Indonesia. The shift from agricultural economy to industrial economy, in practice, does not only have positive impacts, but also contribute negative impacts especially to the environment. The emergence of negative impacts as

1 Lecturer of Universitas Pendidikan Ganesha 2 Lecturer of Universitas Pendidikan Ganesha 3 Lecturer of Universitas Negeri Surakarta www.ijmer.in 52 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(2), AUGUST 2018 the effect of development in the industrial economic era caused various challenges such as global warming, use of renewable energy, deforestation and reduction of carbon emission that call for the creation of environment- friendly economy. For this purpose, creative economy as one of the economic concepts that demands creativity from an individual to be able to compete can become a solution to the various problems and challenges met by Indonesia. In its application, creative economy always relies on progress in knowledge and technology, as Saputra’s perspective (2010:22) that knowledge and technology are major inputs in driving economic development to create a good economic growth. Pangestu (2008b: i) firmly states that Indonesia’s creative economic development up to 2025 is a form of optimism and outburst of aspiration to support the realization of Indonesia’s vision, that is to become a developed country. To him, creative economy that covers creative industry is believed to be able to contribute significantly to the country’s economy. Likewise, simultaneously with the rapid development in information technology and life style, this can make creative economy in Indonesia grow and develop well through various creative and innovative product developments. In this case, technology can support creative and innovative product developments, in production, distribution and marketing processes. The idea that information technology plays an important role in creative industrial development is also stated in Mohd-Azmi, et al. (2016:907) as follows. The success of bringing these innovations to the marketplace depends on the quality and capability of the technology transfer office to lead different types of activities, engagements, negotiations ad inclusiveness towards the needs of commercialization partners and the market (Mohd -Azmi, et al.,2016:907). As stated by Mohd-Azmi, et al. (2016:907) technology helps substantially product distribution and marketing processes, and this also occurs in creative industry in Indonesia. The sale transaction of the products that does not take place locally, but also nationally and internationally demands from the producer the possession of the information technology and the skill in using it. Creative economy that develops after information technology becomes creative industry that undergoes a process of development aided by it in its production, distribution and marketing processes. The shifts in economy as stated by Pangestu (2008a:1) can be seen in the following figure

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Figure 1. Shifts in Western World Economic Orientation (Source, Pangestu: 20098a:1)

Creative economy is an effort to find an alternative solution through creativity by using resources both the nonrenewable and the renewable resources such as idea, aptitude, skill and creativity. The planning drafted by the Ministry of Tourism and Creative Industry for creative industry in 2009 -2025 focuses its development on industries based on (1) creative business and culture (creative cultural industry), (2) creative industry, and (3) intellectual property right (Pangestu, 2008a: 1). Creative cultural industry which is more popularly called cultural industry is an industry which combines creation, production, and commercialization of a form of creativity by using broad cultural resources, which in practice is mostly done in printing, publishing and multimedia, audiovisual media, sound recording, cinematography, craft and design. The term creative industry covers a broader range of activities including cultural industry plus all cultural productions or arts. While intellectual property right is the result of human thinking or creativity, such as creations in knowledge, art, literature and technology. The weak national economic foundation is a serious problem faced by the nation with implications in high poverty rate, social gap, inter-region economic gap, environmental damage, and dependency on other countries for finance, food, energy and technology which should have been solved by using the resources available. In this case, it is the human that forms the major resource that is capable of solving various problems faced by the country. The development of creative economic industry is an alternative solution that can be used by the people to solve the various problems. In this context, creative economic industry is an industry that intensifies information and creativity through the development of ideas, expertise, and skill into an industry that in the long run is able to become the supporting pillar for Indonesia’s economy by using natural resources and culture that are available in Indonesia.

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Method This paper collected through the study of literature from research, articles and books related to the creative industries and entrepreneurship. The primary data gotten by doing observation of the development of creative industries, especially that occurred in Bali. Data collected were analyzed with descriptive qualitative and cultural studies approach. Furthermore, the results of data analysis presented in a narrative. Creative Industry Creative industry as an economic activity that is related to the creation or use of information knowledge in Indonesia is also called cultural industry or creative economy. Creative industry is created through the use of skill owned by an individual which enables him or her to create a new job field and to promote welfare in the region. In its implementation in Indonesia creative industry which originates from human creativity can improve economy globally, even some people state that human creativity is the major economic resource (http://agribisnis.co.id/industri- kreatif, accessed on the 2nd of October, 2016). People life style which increasingly develops simultaneously with capitalist movement that always persuades people to buy various trendy products manufactured has opened an opportunity for creative industrial fertile growth. As stated by Suyanto (2013: 114) about cultural industry which forms the taste and tendency of the people and consequently develops their desire for false needs. The same occurs in creative industry. Beside using technological sophistication the creative industry developed in Indonesia also uses the people life style as the basis of consideration for developing the types of product to be produced. Borrowing Adlin’s (2006) and Atmadja’s (2010) idea that capitalists in cultural industry have been able to use the opportunity concerning the phenomenon in which the people uphold “market religion”, producers of creative industry are able to use the opportunity concerning the pragmatic attitude of the people. The creation of products in creative industry cannot be separated from an understanding about the people’s life style that develops from time to time. As developed by Darmawan (2007: 146) the process of a visual object is started at the time an individual tries to internalize the environment and himself or herself. The results from this process is the identification of ideas, the outside ideas for the result of identification of the environment and the inside ideas for the result of self identification (externalization ). Both forms of ideas influence and depend on each other, until an agreement is reached between outside ideas and inside ideas. The creation process of visual objects is generally and simply illustrated by Darmawan (2007: 146) as follows.

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Figure 2 Source: Darmawan (2007: 146) The nature of human as social creature, thinking creature (cogito ergo sum), working creature (homo faber/homo laboran), and selecting creature (eligio ergo sum), makes him or her always use ideas, perceptions, desires and imaginations in realizing his or her visual object. In Figure 2, the contextualization process meant by Darmawan (2007: 147) is the process of placing a visual object which is designed according to ideas behind it into certain space and time boundaries. While spiritualization is an effort to insert certain values in the form of symbols, meanings and messages. As an example, kebaya fashion which is one of creative industrial product that are developing rapidly in Bali as the implication of the ajeg Bali discourse (consistent Bali discourse) which was promoted in 2002 by Bali Post Daily Newspaper inspired people not only in Bali community, but also people in communities outside Bali and even people overseas to continue being creative in developing kebaya designs in the effort to produce cultural products that will finally also be able to improve the community economy on a larger scale. Bali that in Bourdieu’s theory on arena is an appropriate place to produce, distribute, and market fashion products, especially kebaya, caused the designers to compete in producing new trends to gain markets which are from to time become increasingly consumptive. The directive of Bali governor who requires institutions below the authority of province to wear Bali costumes on purnama ( full moon) and tilem (dark night) has caused kebaya sale to increase significantly because of the shyness of people to wear the same costumes everyday, or the shyness because of not following the developing trend. In its development, a transformation of culture into a cultural product should be carried out on the basis of the understanding about the consumer culture and the life style that is developing in the community.

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Understanding consumer society as a society that tends to be organized around the consumption rather than the production of goods and services ( Suyanto, 2013:132), a producer of a product in creative industry has to be able to know and analyze the developing trend in the society from time to time. With the fastness of information technology development, it is easier to understand the types of product that can be developed in creative industry. Moreover, today electronic media is one of the methods selected by the consumers in choosing a product. The large amount of hedonistic information shown on television can cause people not to be able to choose the product that they really need. The development of middle class that is marked by the effort to reaffirm one’s identity through use of goods one consumes (Ibrahim, 2011: 232), has given an opportunity to creative industry in information technology sector to cooperate with other creative industries such as fashion. Thus, creative industry that develops in Indonesia including Bali in its practice does not stand alone, but undergoes a dialectic and gain profits according to its target in which the consumer society is the potential market. The Development of Creative Industry in Indonesia Creative industry as an industry which uses creativity, skill, aptitude of a person or a group to create welfare for himself/ herself or their group and to open job opportunities for other people is a renewable industry. It uses human resources as its major resources that are renewable and are always able to develop along with the increase in human quality. For this reason, the spearhead of creative industry is the human, since it is through human creation, feeling and motivation that creative industries, including those that are developing in Indonesia can grow well. The Department of Trade in cooperation with Indonesia Work Group of Design Power in 2008 designed creative economy for the period 2009 - 2015 which has 14 subsectors of creative industry developed in Indonesia such as advertising, architecture, art market, handicraft, design, fashion, video, film & photography; interactive game, music, performing art, publication & printing, computer service & software, television and radio and research and development (Pangestu, 2008a; Pangestu, 2008b). Then, creative industries that were regarded to be capable of strengthening Indonesia’s economy were given more opportunities by the government in 2015. The provision of opportunities for growth and development for creative industries as stated by President Joko Widodo (in http:/www.bekraf.go.id/profil, accessed on the 13th of October 2016) is because they are able to become the foundation of Indonesia’s economy, thus on the 20th of January 2015, through Presidential Regulation No. 6 of 2015 concerning Creative Economy Agency, President Joko Widodo established a new non-ministerial agency called Badan Ekonomi Kreatif (Bekraf) ( Creative www.ijmer.in 57 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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Economy Agency). In this context, the agency was assigned a task to develop creative economy in Indonesia. Bekraf has established 16 subsectors of creative industry to become the focus to be processed and developed. The 16 subsectors of creative industry being developed in Indonesia are as follows.

1. Creative Industry Subsector in the field of game application and development Game is an activity that involves the players’ decision to achieve a goal which is limited by a certain context. In practice, game involves a competition between the players who interact with one another using certain rules to achieve certain goals, in which the competition in the game serves as the attraction of the game. A digital game is a game that uses electronic media in order the players can have interesting and joyful experiences. Today this game is not only played by children, but everybody, no matter how old he or she is (Arief, 2010). The mostly developed type of the game is educational game designed to stimulate the learner’s mind, including improving his or her concentration and ability to solve problems. Besides, the use of the audiovisual media in educational game can create a more interesting learning atmosphere (Handriyanti 2009). The game that can be used as audiovisual media in the teaching and learning process opens up an opportunity educational business world. The ability of the game as an attraction to motivate the students demands the actor in the business industry to keep on developing audiovisual media game based teaching model which can increase the students’ learning ability. In this case, the teaching process that uses the game does not only occur at home, but also at school. Although in its application it needs a more expensive equipment since it uses computer, laptop or other types of gadgets, the use it offers to the user is a more interesting learning so that the contents of the teaching material will become easier to understand. The use of audiovisual teaching media is now common in some schools, in public and private schools at the elementary , junior high school or senior high school.

2. Creative industries in architecture and interior design sectors Creative industries in architecture and interior design are creative activities that are related to building design services, the writing of construction cost planning, conserving cultural heritage buildings, supervising the construction both in macro and micro scopes. Creative industry is the manifestation of the result of the application of knowledge, science and technology and art as a whole in changing space and built up environments, as part of human culture and civilization, so that it can be integrated with the whole of the spatial environment from the macro level of the city system, and at the micro level in the interior of the building and the exterior of the building such as parks. The need for the interior with a unique design and www.ijmer.in 58 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(2), AUGUST 2018 which fits in the image of a place or business, enables creative industry in architecture and interior design to develop well. Even in the people’s life style that stresses on the appearance including their homes, the industry is very feasible to be developed with various creative and innovative ideas, to produce interesting, beautiful, elegant, and unique appearance, which of course suits the market demand both in terms of form and cost.

3. Creative industry subsector in visual communication design sector There are four industries that are related to graphic design as stated by Pangestu (2008b:145) which include (1) a consultant firm that consists of providers of data, information, suggestions and help for other firms to make strategies, tactics or techniques in doing its functions in the organization so that the firm can generate as much benefit as possible. In addition, the consultations handled by the consultants are very numerous from those with economic and social aspects such as psychology, sociology, anthropology to those with engineering and intellectual ownership right aspects; (2) advertising industries that cover service industries that design the form of communication about a product, service, idea, promotion and information. Community services, individual service and organizational service asked by the clients who ask for the advertisement service (individual, private organization/ government) through certain media ( e.g., television, radio, print, digital, and internet) with the goal of persuading the targeted individuals/ community to buy , support or agree to what the advertisement intends to communicate, (3) printing industries that consist of the industries that cater for all aspects of digital printing on paper and other physical media; (4) publishing industries that consist of industries that are related to the writing of the contents and publication of books, journals, newspapers, magazines, tabloids and digital contents as well as news office activities.

4. Creative industrial subsector in product design Design as what Pangestu (2008b:132) states is multi-dimensional in nature and is complex, in which ideas do not only have objective characteristics but they also have subjective characteristics which are adjusted to the maker’s interest in making the design of a product. In Figure 3 below, there are three groups of design sciences. They are industrial design, graphic/ visual communication design and interior architecture / interior design.

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Figure 3. Creative Quadrants Related to Design Source: Pangestu (2008b: 132)

According to Arsa (2014) design is an important component in a product development, since a creative design has an implication in the sale of the product. The more attractive the design of the product is the more interested the consumers will be in buying the product. According to Arsa (2014) the creation of a handicraft product can be seen in Figure 4 as follows.

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Figure 4. The Process of Creating a Handicraft Design with Aesthetic Consideration (Source: Arsa, 2014) Based on Figure 4 above it can be understood how important design for a product is. Thus, creative industry in the product design subsector becomes potential to be developed. The demand for an attractive design also has an implication in the development of design and visual communication schools in Indonesia to train people with creative and innovative thinking ability in creating products. The appearance of a product that becomes important to be considered makes the industries in the design field able to support other product developments in other industries such as ornamental design in fashion industry as shown in Figure 5 below.

Figure 5.Ornamental Design Source: Design by Arsa, 2015 www.ijmer.in 61 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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5. Creative industry subsector in fashion sector Fashion as a life style has a very broad definition, so that the products that can be developed become very varied and complex. However, fashion industry has a much narrower definition, that is a creative activity that is related to designing clothes, footwear, other accessories, in which in practice, there he are fashion and accessories production activities, consultation about the fashion product and the fashion product distribution. Fashion industry in its practice in Indonesia has given economic benefits to many parties, such as designers association, textile association, shoes association, leather association, industry houses, researchers of raw materials and production technology, education and training institutions, event organizers, tailors, and the government in matters related to the regulations and commercialization. Fashion industry today develops very well along with the information of the most recent new styles by printed and electronic media that are communicated by the advertising industry. The economic impact can be felt up to the middle class and low working class who work as tailors, especially married women who cannot leave their houses because of domestic tasks. Even in Bali with many holidays requires the Balinese to wear customs, which has an implication in the sale of kebaya in the traditional markets and the modern shops.

6. Creative industry subsector in the film sector. The film industry as a company that does the activities of creation, production and commercialization. As stated by Pangestu (2008b: 206) the major activities in creation covers the writing of scenarios, planning film production (budget planning, time, location(s), organization, and performance). In this case, the major activities in the production chain are shooting process in the field and post production activities in the laboratory, while the major activity in commercialization is film publication. In the study by Pangestu (2008b: 208) it is stated that the domestic market still becomes the major target of the film makers. The achievement in terms of the number of national film viewers is around 4 million, which is still far from the expectation when looked at the total population of Indonesia (220 million). Most of the viewers are youngsters of junior secondary and senior secondary school age, college students and young executives. Age and type of occupation influence the choice of prospective theme by the film makers. In this case, while waiting for the building of new cinemas, especially in local regions, the creative producers try to seek new markets overseas such as Malaysia, Singapore, Brunai. Bekraf keeps on trying to develop the 16 subsectors of creative industry, some of them are film, animation and video subsectors. As written by M. Hafizh in Bekraf news Bekraf also focuses on the development of films, www.ijmer.in 62 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(2), AUGUST 2018 animation, and video in various local regions in Indonesia. Bekraf was present in Tegal through Focus Group Discussion (FGD) entitled “Penguatan Ekonomi Kreatif di Daerah dalam Pengembangan Subsektor Perfilman” ( Strengthening Creative Economy in Local Regions in Developing Film Subsector) on the 1st and 2nd of October 2016 in Tegal, Central Java, initiated by Deputi VI Hubungan Antarlembaga dan Wilayah Bekraf (Deputy VI Interinstitutional Relations and Bekraf Regions). The aim of the activity was to make creative economy as the foundation of economy in various regions in Indonesia (in http://www.bekraf.go.id/berita/page/8/bekraf-kembangkan- industri-kreatif-film-di-tegal, accessed on the 6th of October 2016).

7. Creative industry subsector in video animation Video animation profession or often called animator profession usually works in two-dimension (2D) and three-dimension (3D) animations, stop frame and computer animation. Today computer animation is the most developing and mostly used to produce special effect for advertising and films. The prospect for a video animator is very broad, like the prospects of other technologies such as programmer and designer who can join in varied job concentrations video animators can cover the following activities. (1) liaison with clients and developing animations from their concepts; (2) creating a storyboard that describes the text and narration; (3) drawing or making a 2D sketch, work of art or illustration; (4) designing a model, setting, set, characters, objects and animation environment; (5) using various materials, including clay, plaster, oil paint, water paint, and acrylic; (6) developing time and speed of character or object movement during the pictures sequence (called animatic) and making sure that they hear the soundtrack and audio ; (7) using technical software, such as Flash, 3d studio max, Light wave, Softimage and 4D Cinema ; (8) developing accurately and in detail frame by frame visuals; (9) recording dialogues and working together the editor to compose various layers of animation (setting, special effect, character and graphics) to produce whole cuts; (10) working during the production time limit to meet client’s commercial need; (11) working in a team as part of the broader production network, which may include jobs related to printer, copywriter, photographer, designer, executive, website designer or market specialist.

8. Creative industrial subsector in photography Like film and video creative industries, photography industry is a creative activity which is related to the creation and production of videos, films, photography services, video records distribution script writing, film dubbing, cinematography, electronic cinemas and film exhibition (Pangestu, 2008b:205). Photography industry has developed rapidly along with the development of life style caused by the digital and social media era. Hence, the www.ijmer.in 63 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(2), AUGUST 2018 people have an increasingly a higher life style, especially bridegrooms and brides who want their the time prior to their wedding to be remembered by holding a pre-wedding photography session which causes the photography creative industry subsector becomes very potential to be developed.

9. Creative industry subsector in handicraft Creative industry subsector as stated by Pangestu (2008b:98) is a creative industry that is related to creation, production and distribution of products made by artisans which include precious stones, natural and artificial fibers, leather, rattan, bamboo, wood, metals ( gold, silver, cooper, bronze, iron), glass, porcelain, cloth, marble, clay, and lime. The development of handicrafts in Indonesia cannot be separated from the development in cultural industry that uses cultural capital and potential to make something that has an economic use value. Cultural industry in this case can be understood as an entity that is structured from many forms of commercial culture, in which the entire practice in cultural industry transfers capital motive into cultural forms (Lawrence & Philips in Suyanto, 2013: 117). The handicrafts produced from creative ideas as stated by Farchany, et al (2011) who developed dry plant waste-based displayed flowers that have a strength, that is, it can be used to decorate a room aesthetically needed by consumers. Through the use of this dry plant waste the people earn some income to meet their needs. In addition, Arsa (2014) in relation to the processing of brass the waste of brass as raw material for jewelry is also inspiring, in which Arya found that brass waste can be processed into various kinds of jewelry by using casting technique. Through casting the brass waste is produced into a unique and interesting jewelry. The use of the waste, beside the economic profit that it gives it also has an effect on the environment which becomes cleaner since various wastes can be reprocessed. Thus, handicraft subsector of creative industry does not only give bad impact to human, it can also give a positive impact through the reprocessing of the huge amount of waste in the environment, both the waste that is produced by nature and that which is dumped by human. Handicrafts in the form of jewelry can be seed in Figure 6 below.

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Figure 6. Jewelry handicraft

10. Creative industry subsector in culinary The word culinary now has become very familiar, especially on television where information on culinary both that is found in Indonesian and overseas is shown periodically with the aim of giving information to people at large about culinary in the world. Kuliner (the Indonesian word for culinary) in Kamus Besar Bahasa Indonesia means something that is related to cooking (KBBI:753). In addition, Shaw and Williams in Ardika, (2004:23) explains that culinary itself is also understood as one of the components of culture that can become a tourist attraction. As a cultural component owned by the community, culinary needs to be preserved to give economic, social, and cultural benefits to the society. In practice, processed food by the people traditionally and is integrated with a modern style both in the technique of processing and serving can give an added value, that is as a source of income for the people who prosses it. The information about the bad effect of fast food indirectly has an implication to the growth of traditional food, moreover if it is integrated with tourism industry whose need for food and drink is a need that has to be met by the tourism business. The growth of culinary industry conforms to Meghnad Desai’s view in Suyanto (2013: 83) about cultural industry that has three characteristics: (1) the product to sell rather than to consume by oneself; (2) the existence of market and paid workers; (3) the presence of use of money in the transaction. The shift to the traditional food that was initially prepared for self- consumption to produced goods that is what happens in cultural industry in which the community culture is modified in such a way to produce www.ijmer.in 65 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(2), AUGUST 2018 a sale value. Culinary industry is developing, especially in Bali where one can see not only the formal one such as a restaurant that has an official permit and is managed professionally, but also the one that is run by a person with a limited capital and economic, social, and cultural aspects. Some examples of the latter are chicken meat ball, pork satay, and pork stew which have sold by the villagers of Wanagiri Village since 2010. In practice, currently there has been 22 villagers who sell food around Wanagiri tourist point of attraction. The availability of enough space to run a culinary business causes people to feel comfortable to work as food vendors who sell meat ball, satay and stew whose major consumers are local people who live in the vicinity as well as the users of the road that connects Denpasar and Singaraja. Moreover, the cool weather and the wild monkeys who are not fierce cause the culinary industry in the informal sector able to develop well until now. The culinary industries meant can be seen in Figure 7 below.

Figure 7. The Atmosphere of Culinary Industry in Wanagiri Village in the Morning

11. Creative Industry Subsector in Music Creative industry in music is an industry that is related to the creation/ composition, performance, reproduction, and distribution of sound recording. The creative industry in the music subsector develops well simultaneously with the development of technology. Music as entertainment has a close relation with various businesses and industries in the entertainment sector, both the ones that are live and the ones that make use of media such as radio, television, and gadget. Music in practice is related to the people’s life style. Some choose pop, rock, dangdut (pop music with strong beat reminiscent of Hindi and Arabic music), etc. In connection with life style the place where people hear music shows their identity. In this context, people www.ijmer.in 66 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(2), AUGUST 2018 often choose to enjoy music in the restaurant or a place of entertainment, thus music industry can grow well together with people’s life style. On the basis of Klasifikasi Baku Lapangan Usaha Indonesia (KBLI) /Standard Classification of Business Field 2005, there are five groups in music industry:

1) Group 2230 that comprises sound recording in phonograph, tape, compact disk (CD), and the like. The publication of film and video recordings belongs to group 92111 and 9211. The publication of computer software belongs to group 72200 (software consultation service).

2) Group 22301, which comprises audio and computer reproduction (re- recording) from master copies, floppy disk, hard disk, and compact disk.

3) Group 92141, which comprises the governmental activities in an effort to provide entertainments both through radio and television programs or otherwise, especially those that take the form of music, which are intended as entertainment media.

4) Group 92142, which comprises art performance and stage entertainment businesses run by private organizations especially entertainment service businesses such as band, orchestra and the like. Including singers, dancers and other stage artist and the like.

5) Group 92143 that comprises supporting service businesses such as cameraman, light man, make-up artist, composer, and other services to support stage art. Including in this group are art and entertainment performance ticket seller, especially music performance (Pangestu, 2008b: 287-288).

12. Creative industry subsector in publication As put forward by Pangestu (2008b: 353) publication and printing industry in Indonesia is very potential to be developed since there are some strengths in this industry: (1) the big potential of the market for publication printing products such as the printing invitation cards, books, magazines, billboards, posters, etc.; (2) the need for printing in a small scale can open an opportunity for the birth of small and medium entrepreneurs ; (3) the emergence of digital printing supports the growth of printing industry in a large scale. Even, when the wedding invitation created is not only unique and interesting but is also elegant, this causes the quality of publication and printing industry to become very potential to be improved continuously along with the progress in technology.

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13. Creative industry subsector in advertisement Advertisement as stated by Pangestu (2008b; 353) is a creative activity that comprises creation, production and distribution processes of advertisements produced, for example, planning advertisement communication, outdoor advertisement, production of advertisement production, public relations campaign, advertisement display in printed media ( newspaper and magazine), and electronic media (television and radio), mounting various posters and pictures, distributing and delivering advertising materials or samples, and renting columns for advertisements. Advertisement is a product or work that is created to meet the society pragmatic need. In practice, advertisement created and distributed always uses image strengths of the product or style that is marketed over and over to create people’s desire to buy the product (Ibrahim, 2011: 288). Advertisement as an important thing in the society in marketing a product involves three parties, that is, owner of the product, advertisement maker, and the target. The owner of the product is the party who wants his or her product to be introduced to the public with the aim of making the product sells well in the market and causes him to gain a profit. The owner of the product always communicates good and positive things about the product and services to the public or the consumers. The advertisement maker or, more frequently called advertisement bureau is an organization or firm that helps the product owner to communicate the product to the general public communicatively and visually both in the form of printed and electronic media. While the target, the listener, the viewer and reader are the target of the owner of the product and the maker of the advertisement or consumers. Thus, in order the consumers are interested to consume the advertised product, the maker of the advertisement has to make the advertisement interesting and conform to the development of the community life style.

14. Creative industry subsector in performing art There are two types of performing art that is traditional and modern performing arts. Both performing arts have a message to communicate to the viewer, in which in general there are four functions of traditional performing art that is as ritual, educational, social and entertaining functions. Although the two performing arts have the same functions, the modern performing art is more likely to use sophisticated technology and tends to perform using electronic media. Performing art industry as a creative activity is related to the endeavor to develop contents, performance production ( ballet, traditional dance, contemporary dance, drama, traditional music, theatrical music, opera, including ethnic musical tour), design and production of performance customs, stage arrangement, and lighting system (https//id.wikipedia. org/wiki/Industri_kreatif, accessed on October 3, 2016). www.ijmer.in 68 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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Performing art as a component of art if related to tourism is capable of becoming a tourist attraction. In this case, the role and contribution of performing art to tourism development is reciprocal, performing art as a tourist attraction can give economic benefit to the artist and the tourism business. Even, performing art that is combined with technological sophistication that is done by devdan show performing art in Nusa Dua can attract tourists, both domestic and international. Devdan show dance integrates cultures in Indonesian archipelago and visual technique can present new and modern performing art. Hence, the creative industry subsector of performance is a potential industry to be developed, moreover if it is related to tourism industry.

15. Creative industry subsector in visual art Visual art is the branch of art the form of which can be seen with our eyes and be touched with our hands. In practice, visual art is divided into two kinds, that is pure visual art and applied visual art, differentiated based on the creation process, that is the pure visual art stresses more on the expression of soul, while the applied visual art in its creation process has certain aim and function. The need of the people in the postmodern era who see visual art as fine art is for the symbol of one’s status makes visual art be able to developed into a creative industry. As what happened to Balinese style carved door that was initially used by people of high caste, now is starting to be craved by general consumers. It functions more as an object to show one’s socio-economic status. Hence, visual art has the chance to be developed as a postmodern creative industry.

16. Creative industry subsector in television and radio Creative economy in television and radio as stated by Mukti (2009) is a creative activity that is related to the endeavor in the creation, production and arrangement of television shows in which there are game, quiz, reality show, infotainment, etc. In addition, there are also broadcast, and content transmission of television and radio programs, including station relay activities of radio and television programs, (https://ramakertamukti.wordpress.com/2009/01/09/14-subsektor-dalam- industri-kreatif-indonesia/, accessed on October 10, 2016). On the other hand, Bekraf in http://www.bekraf.go.id/subsektor/page/televisi-dan-radio, explains that television and radio still have a very significant role in the spreading of information, although now their position has been competed by internet and gadget. Now, the ownership of television and radio is even, so that every layer of the society can access these technologies, and in the same way, the growth of the number of television and radio stations still continues. However, in practice, something has to be done about the growth. That is especially about the quality of programs This is of course related to the human resources who www.ijmer.in 69 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(2), AUGUST 2018 have to improve their quality to be able to produce creative , innovative and quality information. In this case, as the representative form the government to tackle creative industry, Bekraf will provide various facilities needed by the television and radio subsector. The facilities will comprise many things, starting from quality programs, support to develop quality human resources and all the things related to creativity in this subsector. Creative industry has been legalized in the regulations promulgated by the government of Indonesia. This functions as the guidelines in developing creative and innovative products. The legal umbrellas include : (1) Hinder Ordonantie; Act of 13th of June 1926, S/1926-226; (2) Act of the Republic of Indonesia No. 5 on the Prohibition of Monopolistic Practices and Unfair Competition, (3) Act of the Republic of Indonesia No. 8 of 1999 on the Consumer Protection ; (4) Act of the Republic of Indonesia No. 31 of 2000 on the Industrial Design ; (5) Act of the Republic of Indonesia No. 32 of 2000 on the Design of Integrated Circuit Layout; (6) Act of the Republic of Indonesia No. 15 of 2001 on Brands; (7) Act of the Republic of Indonesia No. 14 of 2001 on Patents; (8) Act of the Republic of Indonesia No. 28 of 2004 on Foundation; (9) Act of the Republic of Indonesia No.28 of 2004 on Amendment to the National Development Planning System; (11) Act of the Republic of Indonesia No. 40 of 2007 on Limited Liability Company; (12) Act of the Republic of Indonesia No. 33 of 2009 on Film; (13) Act for the Republic of Indonesia No. 17 of 2012 on Cooperatives; (14) Act of the Republic of Indonesia No. 20 of 2013 on National Education System; (15) Act of the Republic of Indonesia No. 3 of 2014 on Industry; (16) Act of the Republic of Indonesia No. 7 of 2014 on Trading; (17) Act of the Republic of No. 23 of 2014 on Local Government; (18) Act of the Republic of Indonesia No. 28 of 2014 on Copy Right; (19) Act of the Republic of Indonesia No. 9 of 2015 on the 2nd Amendment to Act No. 23 of 2014 on Local Government; (20) Act of the Republic of Indonesia No. 42 of 2007 on Franchise; (21) Presidential Regulation No. 29 of 2011 on Government Working Plan of 2010 - 2014; (22) Presidential Regulation No. 29 of 2011 on Government Working Plan of 2012; (23) Presidential Regulation No. 6 of 2015 on Creative Economy Agency; (24) Presidential Regulation No. 72 of 2015 on Amendment to Presidential Regulation No. 6 of 2015 on Creative Economy Agency; (25) Minister of Trade No. 31/M-Dag/Per/8/2008 on Franchise Practice; (26) Minister of Domestic Affairs No. 27 of 2009 on Guidelines for Determining Local Nuisance Ordinance ; (27) Memorandum of Understanding between BEKRAF and UNS No. 28/NK/Bekraf/III/2016 and 3258/UN27/HK/2016 dated the 15th of March 2016 on the

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Development of Businesses in Creative Economy Sector. Bekraf with the function to help the president in formulating, establishing, coordinating, and synchronizing policies in creative economy sector has the vision to develop Indonesia by making creative economy one of the international economic forces in 2030. In this case, to realize the vision, Bekraf has designed six big missions: (1) to unify all of Indonesia’s creative assets and potentials to realize an independent creative economy; (2) to create a conducive climate for developing creative economy; (3) to encourage innovation in creative sector that has added values and competitiveness in the world; (4) to make the people aware of and appreciate all aspects that are related to creative economy; (5) build an awareness of and appreciation for intellectual property, including the legal protection of copy right; and (6) to design and implement specific strategies to place Indonesia in the the map of world creative economies ( in http://www.bekraf.go.id/profil). Bekraf has done its best inn developing creative industry, as what it is doing now, that is, to write a book on the procedure for starting a creative industry for a small scale, a medium scale, and a large scale one. Creative industries that have grown in this consumptive era have been able to make the industries grow well, provided the product created fits the market taste. Hence, creative industry actors have to be able to understand the community life style development, to be able to analyze the product to be created. As a region that is developed as a tourist destination in Bali the growth and development of other businesses that are related to industries in technology, information and communication, including game studio, digital application, animator and video grapher. In its development digital applications such as web design and desktop application are very potential to be developed , in which the markets are actors in tourism businesses like hotel, restaurant, travel bureau and other tourism businesses. In this case, website becomes very important for entrepreneurs in tourism since through electronic marketing, that is by internet, the promotion can be done at a relatively low cost, and its scope is very wide (international scale). In addition, video grapher has also developed very well now. The need for saving the journey through the life of an individual, group, organization and company such as family’s memory, wedding memory, company activities cause industries in video grapher to have an opportunity to develop well. Similarly, the need to promote things is done by using audio visual media that also makes advertisement industry and video grapher be able to grow together and influence each other. As what we can see in the advertisement of Kopi Banyuatis (Banyuatis Coffee) in www.kopibanyuatis.com. and https: //www. Youtube.com/watch?v=DtbyIEHeJpU.

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Fashion and its Implication on Creative Industry in Bali Fashion as explained by Barand (2011: 11-13) has a wide range of meanings and does not merely mean ‘clothes.’ Even, to exist more solidly, fashion needs a type of social organization (Barand, 2011: 25). Hence, fashion is something that one wears. It does not have the meaning as a noun in a narrow sense, that is ‘clothes’, but in a broader meaning it has a meaning that shows one’s social status in the society. Fashion was born with the emergence of industrial capitalism that caused it to become very familiar in the modern era and has continued to be so the postmodern era. In relation to this, Barand (2011: 216) confirms that modernity saw fashion in the sense of production, while in the postmodern era it has not only the sense of production, but more of consumption. Hence, in the postmodern era, the producer of fashion does not only have to understand the community consumption style, but also has to be able to motivate the community to consume fashion endlessly. Adorno and Marcuse confirm that popular culture is defined as mass culture produced from cultural industry with the aim fo guaranteeing capitalism stability and sustainability (Strinanti in Lubis, 2015: 72). Popular culture or mass culture including fashion, to Adorno and Marcuse, appeared as the effect of massing industrialization and commercialization oriented toward market interest, to produce as much profit as possible (Lubis, 2016): 72). By defining fashion product an individual’s social status marker makes creative industry in the fashion sector always produce a product trend from time to time. The condition of the society who consume fashion product as a self identity conforms to Bourdieu’s idea in Soedjatmiko (2008:25) as follows. “Konsumsi sebagaimana ditekankan Bourdieu, yang meliputi tanda, simbol ide, dan nilai, digunakan sebagai cara memisahkan satu kelompok sosial dengan kelompok sosial yang lain. Dengan demikian, Bourdieu tidak melihat kebiasaan-kebiasaan konsumsi konsumen sebagai melulu produk dari struktur-struktur sosial, namun terlebih sebagai interaksi antara individu dan masyarakat”. Consumption as stressed by Bourdieu that consists of mark, symbol, idea and value is used as the way to separate a social group from other social groups. In that way, Bourdieu does not see consumers’ habits from the product of social structure alone, but more as interaction between an individual and social structure. (a translation version).

The community life style shown in the interaction in their daily life in which if someone is able to follow a trend, he or she will be called a fashionable person. One of the fashion products that has developed well in Bali is clothes. In its development, it turned out that clothes does not only function to cover one’s www.ijmer.in 72 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(2), AUGUST 2018 body, but it also functions as the person’s social status in the society. The condition of the society that tries to make the person a fashionable, an opportunity is open for the designer, supermarket, side of the road clothes shop and tailor. Thus, creative industry in fashion sector, especially clothes industry becomes more promising to be developed. However, to maintain the creative industry existence, the fashion producers have to be able to maintain fashion products that are creative and innovative to be able to stimulate the desirability and salability. This is parallel to the whole consumer culture evolution. Thus Soedjatmoko’s (1991:97) idea that every individual has to be well-informed and always has to be able to adapt to the changes that happen very quickly, becomes an example for industry actors that has to keep on analyzing the developing trend in the society. That a creative idea is important in fashion world is parallel with Kisfaludy’s (2008:59) idea about the importance of design as follows. The design is continually gaining importance in the development of the products so as to meet their various requirements, to produce high quality goods thus keeping and increasing our share in the market. As stated by Kisfaludy above, it can be understood that design is very important in producing a quality product, that suits the market taste. Similarly, Suyanto (2013:14) states that in Frankfurt school, cultural industry shapes the taste and tendency of mass that can program the community awareness by making them develop a false need, fashion in Bali has also led people in the community to keep on consuming fashion products like kebaya ( woman’s blouse the front of which is pinned together, usually worn with a sarong). Fashion in a broader meaning does not only mean clothes and in practice Balinese , especially women, always care for the details of their appearance when they appear in public, including in temples. They do not only use the newest fashion of dress, but it is also accompanied by the use of various kinds of accessories that are attached to their bodies such as rings, bracelet, earrings and bros, hand-phone as fashion products which also have the use for showing a person’s social status in the society. Fashion in Bali has a different meaning to every actor, both for producer and consumer. Like Blummer’s idea in Wirawan (2012:129) there are three premises in symbolic interaction: (1) a human reacts to something based on the meanings of that thing to them; (2) the meanings come from one’s social interaction with others and (3) the meanings are perfected at the time when the social interaction is happening. In this case, when someone is interacting in his or her business circle, then fashion can become potential to be developed. While there are other scholars who define fashion as the way to show one’s social status, when the person is in the community environment that always makes life style social class identity. www.ijmer.in 73 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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Differences in those perspectives cannot be separated from the process of culture production, as what is stated by Berger in Maran (2007) that there are three stages: externalization, internalization, and objectification. When related to the formation of today life style, contemporary culture developed as the effect of externalization absorbed and understood by human (internalization) with various ways of thinking so as to produce various actions in accordance with individual’s interpretation of what exists outside him/herself (externalization). Hence there is a human action (objectification) that is the result of his/her internalization. The projection of his/her image through fashion done by someone occurs as the result of his/her passing of the three cultural stages. As stated by Piliang (2006), image is a category in symbolic relations between human and object, which needs self-actualization into various realities including life style. Hence, as explained by Arsa (2015) life style closely attaches to human and is a choice of a life style that one has to make to show him/herself to people around him/her. People tend to always want to appear beautiful or handsome and make an impression that they have a certain social status in the society through fashion. This has an implication to the development of creative industry. Fashion industry as previously discussed does not only deal with clothes and accessories but also other things such as the use of a Balinese style carved door to show one’s social status in the society, which has an implication to the growth of visual art handicraft industry. Even fashion which is also the focus of the middle - low class who always want to appear with a style in public has the implication to the development of jewelry handicraft industry that uses brass as its raw material, and even brass waste (Arsa, 2015). Hence, fashion that is developing in the community has a positive implication to the economic aspect in the growth of creative industries that can support the life style. Creative vs Pragmatical, Producer Community vs Consumer Community Life is a matter of choice, thus, a person can choose whether to become creative or pragmatic. In practice, creative industry development gives every individual two choices: to become a producer who always thinks to produce creative and innovative products or to become consumptive who always consume various products produced by creative industry which are not only used to meet their life needs but also to meet the need of his life style. The nature of a person as homo faber, that is, working individual makes work human identity in the sense that by working there is a goal that he or she wants to achieve (Borgias, 2013: 29). One of the goals of the human to work is to earn some money to meet his or her need as an individual and a member or the head of his/her family. If it is related to creative industry, the nature of human as an economic creature makes him or her always be able to see various oppotunities that can be the economic sources. Various products that www.ijmer.in 74 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(2), AUGUST 2018 the community needs largely have an implication to the appearance of creative ideas to produce goods that meet the market demand. Globalization that enters countries including Indonesia in practice is not neutral in its character, but is always related to ideological content. This idea agrees with Turner’s view (2002) who says that globalism or capitalism that is often called market ideology has unified or become an umbrella for various isms such as consumerism, materialism, individualism, hedonism, image-ism, etc. With these facts, humans cannot be separated themselves from various ideologies that are hidden behind globalization. Even the country often involves itself as an agent of globalization since its dependence on global capitalist countries. The effect is the third world nations are economically tied to the capitalist global countries (Martono, 2011). Departing from this idea, the need for human beings to get a job is not only because of his/her nature as homo faber, but is also related to the absorption of various ideologies that are related to globalization. The coming of market ideology into effect becomes the most determining social arena for the meeting of human life needs both in the form of goods and services. Similarly, the consolidation of market economy system that is accompanied by the absorption of various isms such as materialism, consumerism, hedonism, etc. Cause human unable to differentiate between need and want (Villarino, 2011). In this context, a person consumes something often not on the basis of rational consideration, but more on the meeting of his/her desire or on the attainment of a symbolic value. The phenomenon of people who are trapped in image projection conforms to the idea developed by Herbert Marcuse (2000) that is people have been trapped in false needs. The excessive consumption of global cultural products that are accessed through the market, and accompanied by the development of false needs finally ends up with the pressure to get money by various means. Creative industry that is open to anyone no matter his/ her socioeconomic status is has become an alternative for all layers of the society to develop creative and innovative ideas to produce a product that has a certain economic value. In this case, for those who have a lot of economic, social and cultural capitals can develop creative industry that belongs to the formal sector, while those who have limited capitals can develop creative industry in the informal sector. Hence, creative industry is a multi-opportunity industry. Understanding creative industry as multi-opportunity industry, every person does not only have the freedom to choose the kind of business that he / she will pursue, but every person involved in the business is also required to have a certain competence. As stated by Martina, Urbancova Hana, and Feffar Jiri (2012:131), competence is a set of special knowledges , abilities and skills that a person has that become the basis of consideration for him/her to www.ijmer.in 75 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(2), AUGUST 2018 choose an occupation in a certain field. In this case competence is a person’s ability in behaving as a requirement for a certain type of occupation. In addition, a person as homo complexus makes him/her have various qualities and characters, such as homo aestheticus, that is some people have artistry and are able to seek inspiration and intuition (Borgias M, 2013:73), as evidenced by the existence of various types of creative products developed by people who rely on cultural capital. The products developed by creative industry are not only analyzed based on the availability of raw materials, but are more often by the style of people’s consumption which is currently influenced by life style. As mentioned by Piliang (2006), in a broader term, consumption can be explained as follows. “Globalisasi ekonomi, informasi, dan budaya telah mempengaruhi berbagai aktivitas manusia, termasuk aktivitas konsumsi makanan. Pergaulan antarmanusia dan antarbudaya, yang melewati batas-batas geografi, negara, budaya dan agama telah meningkatkan intensitas dan kompleksitas konsumsi makanan itu sendiri. Makan kini tidak lagi merupakan aktivitas berskala lokal, melainkan aktivitas yang melibatkan berbagai relasi dan interelasi berskala global, yang dilakukan dalam ruang-waktu global. Berlangsung sebuah proses yang disebut globalisasi konsumsi (Piliang, 2006: 399)” Economic, information, and cultural globalizations have influenced various human activities, including food consumption activities. Interpersonal and intercultural relations that cross geographical, national, cultural and religious borders have increased the intensity and complexity of food consumption itself. Eating is no longer a local activity, but an activity that involves various global scale relations and interrelations, that is done in a global space-time. The continuity of a process that is called consumption globalization (Piliang, 2006: 399). (a translation version).

Based on the phenomenon illustrated by Piliang (2006:399), eating which is according to Abrahan Maslow’ s theory a basic human need (primary need) has shifted to tertiary need. Eating now is not only to make one’s stomach full and to be healthy, but through selecting the kind of food, the place where to eat, the eating activity can imply the social, economic and cultural identity of a person in the society. Thus, fashion in creative industry can in a broader term mean not merely clothes, design, and accessories. The creative industry in fashion sector can grow and develop well along with the development of people’s life style that always stresses on self-image projection. The presence of people’s life style that is influenced by globalization and the to www.ijmer.in 76 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(2), AUGUST 2018 emergence of creative industry as the extension of cultural industry turns out to always undergo dialectics. A product has to have people who buy it. Similarly, the creation of a product has to be adjusted to the demand of the market. Thus, in creative industry, life dualism also occurs, some people are critical and creative, while others are pragmatical. It is all right for everyone to choose his or her own role in accordance with the capital he or she has and the life style he or she adopts. However,, to strengthen the national economy, it is hoped that Indonesians choose to become producers who are capable of creating products in the form of goods and service that are creative and innovative which can be sold in a local, national, and international scale. CONCLUSION Creative industry that gets its capital from human creative ideas causes it to become a multi-opportunity industry that can be run by anybody who has the ability to think creatively and innovatively as an industry that stresses on human creativity that transforms raw materials that function as the raw material in the creative industry so that it can always be renewed along with the development of technology, information, and life style. The social life style of the people from time to time undergoes a change along with the life style trends promoted through media both printed and electronic media that has an implication in the increasingly varied needs of the people in meeting their life style. One of the product that can support life style is fashion product. Fashion products in the broad term are clothes with accessories, but more than these, the term includes products that can support life style including mobile phone, car, elegant invitation card, food sold at a classy places, etc. Thus, the higher the life style, the more positive it is for the development of products in fashion category, so that this has an impact on the growth and development of creative, innovative and fashionable products. Creative industry in practice has the impact on two communities that is the community that chooses to be consumers and the other to be producers. This fits in human nature, that is eligo ergu sum, which means I choose and that is why I exist, the people who have the right to choose freely are given the liberty to apply to themselves two choices, to act creatively or to act pragmatically. In this case, people who act creatively in creative industry are those who choose to become producers, while those who choose to act pragmatically are consumers who buy creative products sold by creative industry. Although both choices have to be dialectic, it is hoped that more Indonesians choose to be creative people who are capable of producing products that are in demand not only in the local scope, but also in international scope, so that creative industry can increase national economy.

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References Adlin, Alfathri. 2006. Resistensi Agama: Gerakan Keagamaan Sebagai Resistensi Gaya Hidup. In Alfathri Aldin “Resistensi Gaya Hidup: Teori dan Realitas”. Bandung: Jalasutra. Hal 91-126. Ardika, I Wayan. 2004. Pariwisata Bali: Membangun Pariwisata-Budaya dan Mengendalikan Budaya-Pariwisata. In “Bali Menuju Jagadhita: Aneka Perspektif”. I Nyoman Darma Putra (Ed). Pustaka Bali Post: Denpasar. Arsa, I Ketut Sida. I Nyoman Laba. 2014. Inovasi Kerajinan Perhiasan Melalui Pemanfaatan Limbah Kuningan di Desa Celuk, Sukawati, Gianyar, Bali. Penelitian Hibah Bersaing. Denpasar: Institut Seni Indonesia. Arsa, I Ketut Sida. I Nyoman Laba. 2015. Inovasi Kerajinan Perhiasan Melalui Pemanfaatan Limbah Kuningan di Desa Celuk, Sukawati, Gianyar, Bali. Penelitian Hibah Bersaing. Denpasar: Institut Seni Indonesia. Arief S. Sadiman. 2010. Media pendidikan: pengertian, pengembangan dan pemanfaatannya. Jakarta: Rajawali Pers Atmadja, Nengah Bawa. 2010. Ajeg Bali Gerakan, Identitas Kultural dan Globalisasi. Yogyakarta. LKIS. Barrand, Malcom. 2011. Fashion sebagai Komunikasi: Cara Mengomunikasikan Identitas Sosisla, Seksual, Kelas dan Gender. Jalasutra: Yogyakarta. Borgias M, Fransiskus. 2013. Manusia Pengembara Refleksi Filosofis Tentang Manusia. Yogyakarta: Jalasutra. Darmawan, Ruly. 2007. Spiritualisasi dan Kontekstualisasi Objek Visual. In Alfathri Aldi “Spiritual dan Realitas Kebudayaan Kontemporer”. Bandung: Jalasutra Farchany, Sitta Azmi. Ayu Arthuria R. Tati Husniyati. 2011. Strategi Pengembangan Industri Kreatif Bunga Pajangan Berbasis Limbah Tumbuhan Kering Sebagai Solusi Mengatasi Permasalahan Ekonomi Dan Lingkungan Indonesia. PKM GT. Bogor: Institut Pertanian Bogor. Handriyantini. 2009. Permainan Edukatif (Educational Games) Berbasis Komputer untuk Siswa Sekolah Dasar. Malang: Sekolah Tinggi Informasi & Komputer Indonesia. Ibrahim, Idi Subandi. 2011. Kritik Budaya Komunikasi: Budaya, Media., dan Gaya Hidup Dalam Proses Demokratisasi di Indoneisa. Jalasutra: Yogyakarta www.ijmer.in 78 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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BLAYAG CULINER LOCAL BALI PROCESSING PROCESS, CULTURE, AND NUTRITION

Ni Putu Eka Trisdayanti Food and Beverage Departement Sekolah Tinggi Pariwisata Nusa Dua Bali [email protected]

Abstract Local culinary Bali began to rise as a promising business, but its existence began to be shifted by the proliferation of global/modern food. Therefore, it is necessary to increase the promotion of traditional Balinese food through the study of traditional Balinese food. This study raised one of Balinese traditional food that is Blayag which is typical food of Buleleng Regency. Blayag is a ketupat or lontong wrapped in lean. Blayag gravy served with eggs, chickens, sprouts or spinach, chilli sauce, and doused with chicken sauce and sprinkled with peanuts or fried soybean. The ingredients use local ingredients and the processing process is inherited from generation to generation. Besides can be consumed, Blayag also has cultural value. Tipat Blayag is used of prayer facilities at Tumpek Uye (holy ceremony for animals) in Hinduism. Blayag is also a traditional food that is usually served at weddings in Buleleng Regency. In addition to Buleleng District, blayag is also used in ceremonies in other areas of Bali. In Badung regency for example, blayag is used as one of the means at Ngatapin ceremony (ceremony after 2 month old rice plant) and as a means of dance performance of Tari Baris Sumbu. The dancers carry the axis made of a bamboo bar at the end of a round elliptical inside which is filled with various means of ceremony. One of the means of the ceremony is blayag. In regard to the implementation of religious rituals, the performing arts indicate a close relationship between God (Hyang Widhi Wasa) and his adoring worshipers. In addition to the elements of culture, seen from the ingredients of making blayag has a health value with high nutritional content such as carbohydrates (tipat), protein and fat (eggs, chicken, soy beans), vitamins and minerals (vegetables). Keywords: Blayag, culinary local, culture, nutrition

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Introduction Tourism development can not be separated from the culinary as one tourist attraction. Culinary began to rise as a promising business because food is a major human need and tourists who visiting an area would want to try traditional/typical food areas visited. Traditional food is food that has been passed down from generation to generation produced or consumed, using locally produced ingredients, processed in a typical area (Suter, 2014). Local culinary began to be shifted by the presence and proliferation of global / modern food. This is evidenced from the proliferation of food restaurants such as KFC, McD, and others. People feel more prestigious and classy when eating these modern foods, even though in their home countries these foods are classified as "junk food", while in our country Indonesia these foods are high-class foods. Whereas the original Indonesian traditional food is processed in Indonesia which is made from a variety of distinctive spices and spices that provide unique characteristics that cannot be replicated by other countries so that it can be used as a nation's identity, a nation's assets that can be introduced and become a good business. One of Indonesia's traditional foods rich in spices, namely traditional Balinese food. Traditional food or local culinary in Bali is very diverse spread across districts / cities, using locally available raw materials and has a distinctive flavor. Traditional Balinese food not only has a distinctive flavor but there is also a cultural element in it. Like Lawar one of Bali's local culinary shows cultural identity for the Hindu community in Bali because from the past until now the community keeps making and using lawar for religious and custom ceremonies in Bali and consumption. This traditional Balinese food that can be used as a culinary attraction attracts a shift, as shown by Hendrayana's research (2011), traditional Balinese food is not so many served in hotels or restaurants in Bali, especially in the Sanur region. Hotels and restaurants serve more foreign food than typical Balinese food. Balinese foods are only provided in slight variations and cannot host in their own area. This fact is unfortunate to occur and efforts need to be made to preserve traditional Balinese food.

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Therefore, it is necessary to increase the promotion of traditional Balinese food through studies/studies on traditional Balinese food. This study raised one of the traditional Balinese foods, namely Blayag which is a typical food of Buleleng Regency. In an effort to improve the promotion of Blayag, researchers studied blayag starting from the socio-cultural aspects, the processing process, and their nutritional content. Blayag is one of the traditional foods typical of Buleleng Regency (Sukerti, W., et al., 2016). Blayag is a ketupat or lontong wrapped in lean. Blayag gravy is served with eggs, chicken suir, vegetable bean sprouts / spinach (vegetable urap), sambal, and poured with real chicken sauce and sprinkled with peanuts or fried soybeans. Research on blayag has never been done in terms of social culture, processing, and nutritional content. The assessment is very useful and becomes very important as information for people and tourists to determine their choices in consuming food. In addition, the results of future research can be used as a promotional ingredient of local culinary Bali especially Blayag. Theoritical Review Traditional Balinese Food Traditional food is food (including snacks) and beverages, as well as ingredients that have been traditionally used and developed in specific areas or communities (Indrati and Gardjito, 2014: 263). Indrati and Gardjito (2014: 263) in Food and Nutrition Management, describes that traditional food is generally divided into four groups, namely: (a) main food (rice, cassava, taro, gadung, sago, and suweg); (b) side dishes (lawar, ares, tum, pepes, brengkes, sambal, and jukut-jukutan / vegetables); (c) snacks (for consumption and for offerings); and (d) drinks (coffee, tea and herbs). Data on the number and type of traditional food in Bali at this time is not known with certainty. Based on the results of a survey conducted in 1999 by the Center for Traditional Food Studies (PKMT) Udayana University reported by Suter, et al. (1999) in the Bali area there were 281 types of food, 174 snacks and 73 types of drinks. Previous research on traditional Balinese food studies was conducted in Gianyar Regency, Bali in 2013. There are 108 types of traditional

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Balinese food in Gianyar Regency consisting of 44 side dishes, 47 snacks, and 17 types of drinks (Yusa and Suter, 2013). Social Culture of Traditional Balinese Food Traditional Balinese food also contains socio-cultural value. The cultural values contained in traditional foods are religious values, artistic values, collective values, economic values, health values, and enjoyment values (Sirtha, 1998). Like previous researches by Trisdayanti (2017) the cultural values in loloh cemcem that have the potential to be developed are economic value and health value. The loloh cemcem cultural value of the economic value is expected to increase the income of the producers loloh cemcem. The use of this traditional leaf in the Penglipuran Tourism Village aims to familiarize people to consume healthy, cheap, and rooted beverages from their own local culture. In addition, it can provide business opportunities for people to be involved in creative economy business. Loloh cemcem can also be used as a welcome drink (welcome drink) for tourists. Following Cemcem as a welcome drink should be done by paying attention to several things such as attractive packaging because it is usually sold in the form of mineral water plastic bottles 600 ml of flavor, use of ingredients, tools and processing processes in accordance with hygiene sanitation principles to be safe for consumption. Lawar is one of the traditional Balinese foods, one type of side dish made from chopped meat, vegetables, a number of spices, , and sometimes several types of lawar added blood from the meat itself. Lawar has a socio-cultural function. As in the research conducted by Zein Ramadan (2016) Lawar Bungkil Biu in Pedungan Village, South Denpasar District and the Typical Lawar Karangasem research (Supandi, 2015), besides being eaten by religious functions, communication tools, and showing cultural identity. Lawar has a religious element that is used for offering as a thank-you and gratitude to God. As a communication tool, lawar is given to someone else known as Jotan. Jotan given is a sign for others that the person who gave the Jotan will carry out traditional ceremonies and at the same time as an invitation in the hope that the person given by Jotan can attend the event. Activity invite / give Jotan is known as ngejot. In addition, lawar served to establish proximity between families. If there are relatives who visit your home or home to perform prayers as well as friendship, then at that time you will be treated to foods like lawar. Lawar shows

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the cultural identity for the Hindu community in Bali because from the beginning until now people keep making and using lawar for ceremony and consumption. Nutritional Content of Traditional Balinese Food Traditional food has a very strategic value that is to accelerate the diversification process of food consumption is diverse, nutritious and balanced and safe. This is due to the large number of traditional foods, the types are diverse and have sufficient nutritional value, and are safe to consume because the processing generally does not use harmful chemical additives. In addition, the materials used are local (not imported) so they are not dependent on other regions or countries. At present there are trends in the community including domestic tourists and foreign tourists who come to Bali to choose natural foods including traditional food for reasons of lower risk of getting health problems compared to consuming modern foods that are generally high in fat and sugar which are at high risk of heart attack and disease diabetes (Yusa and Suter, 2013). Based on Yusa and Suter's research (2013), it is known that the nutritional content of traditional food in Gianyar regency is very diverse, depending on the type of food, snacks or drinks. For this type of food the water content ranges from 1.15% - 84.51%; ash content ranged from 0.13% - 4.25%; protein content ranged from 3.34% - 24.40%; Fat content ranges from 0.50% - 40.76% and carbohydrate levels range between 0.95% -52.10%. The type of snack water content ranges from 4.61% - 69.4%; ash content ranged from 0.47 to 2.18%; protein levels ranged from 2.71% - 7.58%; Fat content ranged from 1.24% - 15.61% and carbohydrate levels ranged from 23.24% - 80.50%. The results of research on the nutritional content of traditional Balinese food can be used as a promotional medium for tourists. Methodology The object of this research is the social, cultural, processing, and nutrition aspects of blayag. The location of this research is in Sangsit Village, Sawan District, Buleleng Regency. The type of data in this study is qualitative data in the form of interviews, observations, and literature on socio-culture and blayag processing and quantitative data in the form of the amount of blayag nutrition. Sources of data in this study are primary data in the form of data from interviews and

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observations directly to Blayag traders regarding socio-culture and blayag processing. In addition, the primary data is sourced from laboratory test results data on nutritional content. Nutritional testing is carried out at the Udayana University Food Analysis Laboratory Secondary data researchers obtain in literature sources, journals, research results. Data analysis techniques in this study are qualitative descriptive. The results of interviews and observations about socio- culture, processing and laboratory test results of blayag nutrition content are arranged systematically, presented in narrative form, and conclusions drawn from the results of the study. Discussion Blayag Local Culinary of Buleleng Regency Blayag is one of the traditional foods typical of Buleleng Regency (Sukerti, W., et al., 2016). Blayag is a ketupat or lontong wrapped in lean. Wearing coconut as a wrapper because indeed the geographic conditions of North Bali are rather dry and beached, causing coconut trees to dominate. Blayag gravy is served with eggs, chicken suir, vegetable bean sprouts / spinach (vegetable urap), sambal, and poured with real chicken sauce and sprinkled with peanuts or fried soybeans. Culinary glance is indeed similar to lontong pecel or gado- gado. But Blayag Buleleng has a different taste because this culinary does not use peanut sauce but yellow sauce is often called a real chicken sauce. Nyat-nyat chicken broth itself is made from finely ground rice flour and seasoned with Balinese spices or Base Genep which is rich in spices that are identical to yellow. This one recipe was created by predecessors in Pengelatan Village, Buleleng District. To reach this village, can be reached by road trip about eight kilometers from the direction of Singaraja city. Blayag research has never been done in terms of social culture, processing, and nutritional content. The assessment is very useful and becomes very important as information for people and tourists to determine their choices in consuming food. In addition, the results of future research can be used as a promotional ingredient of local culinary Bali especially Blayag. Blayag Processing Process In one Blayag plate, there are various fillings such as cut blayag, urap vegetables, curry chicken sauce and thick sauce (nyat-nyat chicken soup), suir chicken, eggs, soybeans or fried peanuts. So the

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previous blayag trader must have prepared the filling material, so that it can be arranged when there is a buyer or consumer who will eat the food.

The details of how to process blayag entries are as follows: 1. Tipat blayag Table 1. Recipe of Tipat Blayag No Material Amount Size 1 Rice 300 Grams 2 Coconut leaves 5 sheet Source: Research Results (2018) The process of making tipat blayag - Wash the rice - Coconut leaves are cylindrical and then add a little rice to the tipat.

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- Heat the water in the pan then boil the Blayag type approximately ½ hour. Lift and drain the tray.

2. Sayur urap Table 2. Recipe of Sayur Urap No Material Amount Size 1 Chilli 10 Gram 2 Small Chilli 5 Gram 3 Grated Coconut 20 Gram 4 Terasi 1 Gram 5 Orange Limo ½ Sdt 6 Salt ½ Sdt 7 Kencur 2 Gram 8 Garlic 5 Gram 9 Bean Sprouts 50 Gram 10 Long Bean 50 Gram Source: Research Results (2018)

The Process of Making Sayur Urap

- First wash and clean the coconut, bean sprouts, long beans, large chili, small chili, garlic and galingale.

- Cut the long beans. - Grate the coconut that has been split. - Bake large chilies, garlic, small chilies, graze and paste until brown, then puree all ingredients.

- Boil bean sprouts and long beans and then drain the monatray.

- Saute the spices until brown and season with salt and pepper.

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- Mix vegetables with grated coconut and spices that have been sautéed, and fill a little lemon juice.

3. Kuah ayam nyat-nyat Table 3. Recipe of Kuah ayam nyat-nyat No Bahan-Bahan Jumlah Ukuran 1 Chicken 100 Gram 2 Chilli 5 Gram 3 Small Chilli 10 Gram 4 Onion 3 Gram 5 Garlic 5 Gram 6 Kencur 1 Gram 7 Tumeric 1 Gram 8 Salt ½ Sdt 9 Pepper ½ Sdt 10 Salam Leaves 2 Lembar 11 Terasi 1 Gram 12 Coconut Milk 10 Ml 13 Water 20 Ml Source: Research Results (2018) The Process of Making Real Chicken Sauce - First wash and clean the chicken, large chilli, small chilli, garlic, onion, and kencur. - Cut the checkered chicken. - Bake large chilli, garlic, small chilli, kencur, turmeric, onion and shrimp paste until brown, then puree all the ingredients. - Stir fry until brown then add chicken and a little water. - Finally pour coconut milk and season with salt. Cook until the chicken is tender - Ready to set

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4. Sambal goreng Table 4. Recipe Sambal Goreng No Bahan-bahan Jumlah Unit 1 Onion 30 Gram 2 Garlic 15 Gram 3 Small Chilli 5 Gram 4 Chilli 20 Gram 5 Tomato 40 Gram 6 Sugar 3 Gram 7 Red Sugar 4 Gram 8 Salt 3 Gram 9 Juice Of Lime Juice 1 Pcs Source: Research Results (2018) Fried Sambal Making Process

- Slice onion, white, curly pepper, cayenne pepper, and tomatoes then fry in hot oil with mediumheattendstobesmall.Lifttheingredientsanddrain.

- In the cobek enter the fried sauce, add salt, granulated sugar, brown sugar, then uleg until smooth.

- Finally add orange juice

5. Complementary stuffing (shredded chicken, boiled eggs, peanut brittle, and fried peanuts) Chicken meat boiled and fried then shredded.

- Boiled chicken eggs - Rempeyek and raw ground nuts fried

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Blayag Social Culture Based on the results of an interview with one of the people in Sangsit Village, Tipat Blayag is routinely used as a means of prayer for Tumpek Uye in Hinduism. Tumpek Uye ceremony is a salvation ceremony for animals or animals. In addition, Blayag is also a traditional food which is usually served during pawiwahan (wedding) events. In addition to the Sangsit Village, it is also used in ceremonies in other areas such as Adat Tangeb Village, Badung Regency. Blayag is used at the Ngatapin Ceremony. The ceremony is held after the rice plant is 2 months old. Blayag is numbered 6 seeds which are also equipped with other facilities such as canang burat wangi, tadah sukla atanding, isuh-isuh, klungah kinasturi and canang (Sujana W., 2017). Blayag is also used as a means of performing arts in religious rituals at Pura Desa Semanik, Pelaga Village, Petang District, Badung Regency. Performing arts in the form of Tari Baris Sumbu. This dance was danced by four young people (seka taruna) of Banjar Semanik, carrying ceremonial equipment in the form of axes. In connection with the Tari Baris Sumbu there are basic material that must be carried by the dancers, namely the axis. This axis is made of a bamboo which at the end is oval in which various ceremonial facilities are filled. In this axis there are several basic facilities in the form of tipat, bantal, blayag, sapsap. In connection with the implementation of religious rituals, the art of performing shows a close relationship between God (Hyang Widhi Wasa) and the worshipers (Suryawati, 2017). Nutrition Blayag Blayag seen from the ingredients contain high enough nutrients and complete. As for the nutritional content in blayag seen from blayag ingredients are as follows:

1. Carbohydrates The main carbohydrate source of blayag is tipat blayag. Typical blayag is made from rice which is the main source of carbohydrates. In 100gr rice there are 40.6 grams carbohydrates (Depkes , 2005).

2. Protein The main source of protein from blayag is chicken and chicken eggs. In 100 grams of chicken meat there are 18.2

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grams of protein and in 100 grams of chicken eggs contain 12.8 grams of protein (Depkes , 2005).

3. Fat The source of fat from blayag is coconut (34.7gr in 100gr), coconut milk (10gr in 100gr), chicken meat (25gr in 100gr), peanut (42.8gr in 100gr), coconut oil (98gr in 100gr) (Depkes , 2005).

4. Vitamins and Minerals Blayag also contains vitamins and minerals derived from vegetable vapors. Vegetables high in vitamins and minerals. In addition to the nutritional elements above, spices or base in making blayag are also high in nutrients. A thick yellow sauce for blayag uses a base genep, a complete Balinese flavor. Base genep is proven to be high in antioxidants, which can counteract free radicals (Indraguna P., et al., 2011). Based on the results of laboratory tests at Udayana University, the results of nutritional content on the bladder were obtained as follows: Table 5. Blayag Nutrition Content No Sample Carbohydrate Protein Fat Water (%bb) (%bb) content (%bb) (%bb) 1 Blayag 9.62 6.84 2.27 88.87

Based on the above explanation, it is proven that Balinese traditional food blend is healthy, nutrient rich, and without chemicals. Closing Conclusion The conclusions in this study are:

1. Blayag is a food of traditional Balinese culinary heritage from Buleleng Regency, processed from local ingredients. Content from blayag namely cut blayag, vegetable urap, curry chicken sauce and thick sauce (nyat-nyat chicken soup), suir chicken, eggs,soy bean, friedpeanuts.

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2. Besides consumed, blayag has cultural value that is religious value and art value. Blayag has a religious value because it is used as an offering at the Tumpek Uye ceremony in Hinduism. Tumpek Uye ceremony is a ceremony for animals or animals. The value of art on blayag is used as a means of performing arts Tari Baris Sumbu.

3. Blayag has health value because it contains complete nutritional elements, namely carbohydrates, proteins, fats, vitamins and minerals. For Balinese specialties from blayag, it is also high in antioxidants. Suggestion Given the lack of traditional Balinese food served in hotels or restaurants in Bali, it is necessary to make efforts to improve Blayag promotion for guests by encouraging the hotel or restaurant to be able to present Blayag as the main menu. Bibliography Depkes. 2005. Daftar Komposisi Bahan Makanan. Piranti Lunak NutriClin versi 2.0 edisi kedua, Subdit Gizi Klinis, Departemen Kesehatan Indonesia, Jakarta Hendrayana, M. 2011. Strategi Pengembangan Makanan Tradisional Bali di Hotel Area Sanur-Denpasar. Jurnal Ilmiah Hospitality Management Vol. 2 No. 1. Sekolah Tinggi Pariwisata Bali Internasional Indraguna P., Suryadhi NT., Santosa A., Muliartha IKG. 2011. Phytochemical Content and Antioxidant Activity in Traditional Balinese Babi Guling Spices. Indonesian Journal of Biomedical Sciences, Vol. 5 No. 2. Indriati, Retno dan Gardjito, Murdijati. 2014. Pendidikan Konsumsi Pangan, Aspek Pengolahan dan Keamanan. Jakarta: Prenada Media Group Sirtha, IN. Aspek Budaya Makanan Tradisional Dalam Menunjang Program Pariwisata di Bali. Makalah disajikan pada Seminar Makanan Tradisional Bali, tanggal 28 Desember 1998. Pusat Kajian Makanan Tradisional Madya Lembaga Penelitian Univeristas Udayana, Denpasar. Supandi N. 2015. Kuliner Lawar Khas Karangasem (Studi Tentang Lawar dari Aspek : Ragam, Pembuatan, dan Sosial Budaya/Adat

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di Kecamatan Karangasem. Laporan Akhir. Sekolah Tinggi Pariwisata Nusa Dua Bali. Sukerti, W., Cok Istri Marsiti, Made Suriani. 2016. Reinventarisasi Makanan Tradisional Buleleng Sebagai Upaya Pelestarian Seni Kuliner Bali. Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 1 April 2016. Universitas Pendidikan Ganesha Sujana, W. 2017. Pelaksanaan Upacara Nedeh di Subak Teba Desa Adat Tangeb (Analisis Pendidikan Agama Hindu). Jurnal Penelitian Agama, III (2) 2017 p-ISSN: 2460-3376, e-ISSN : 2460- 4445. Fakultas Dharma Duta IHDN Denpasar. Suryawati,IAG. 2017. Memaknai Tari Baris Sumbu di Pura Desa Semanik, Desa Pelaga, Petang, Kabupaten Badung. Jurnal DHARMASMRTI Vol. XVII Nomor 02 Oktober 2017 : 1-114 Suter, IK. 2014. Pangan Tradisional : Potensi dan Prospek Pengembangannya. Media Ilmiah Teknologi Pangan Vol. 1, No. 1, 96 – 109, 2014. PS Ilmu Teknologi Pangan Prog Pasca Sarjana Universitas Udayana. Suter, IK., Arga IW, Kencana Putra IN, Semadi Antara N, Sudira Jelantik AAM, Martini Hartawan dan Setiawan IK. 1999. Inventarisasi 50 Jenis Makanan dan Minuman Daerah. Pusat Kajian Makanan Tradisional Madya Universitas Udayana, Bukit Jimbaran. Trisdayanti. 2017. Studi Loloh Cemcem Sebagai Warisan Budaya Kuliner Di Desa Wisata Penglipuran Bali. Prosiding Seminar Nasional ISSN 2620-6242. Fakultas Ilmu Budaya Universitas Diponogoro Yusa dan Suter. 2013. Kajian Pangan Tradisional Bali dalam Rangka Pengembangannya Menjadi Produk Unggulan di Kabupaten Gianyar. Program Studi Ilmu dan Teknologi Pangan Fakultas Teknologi Pertanian. Universitas Udayana. Zein Ramadan, A.F.R. 2016. Lawar Bungkil Biu Salah Satu Kuliner Khas Tradisional Desa Pedungan, Kecamatan Denpasar Selatan, Kota Denpasar (Studi tentang Bahan, Cara Pembuatan, Kandungan Gizi, dan Kaitan dengan Sosial Budaya Masyarakat Desa Pedungan). Laporan Akhir. Sekolah Tinggi Pariwisata Nusa Dua Bali.

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॥ मीमांसादशनोतमाणानां परामशः ॥

वनेवरभः

सहायकायपकः

अमृतवववयापीठम ्

मैसू

पीठका-

धमतपपादयषुणा अधमनुनुसुना महषणा जैमनना सूजालमीमांसा यपादत अववादः । अतच मीमांसा वतकः जैमनरत आमनित । वेदवायानां वानाय पुनरनेके नयमाः वकये शाे जैमनना उपथापताः । ुयथावगतये ये नयमाः अपेताते सव महषणा समुपथापताः । शाेऽिमन ्सित वादशा अयायाः । अतोऽय शाय अित नामधेयातरं "वादशलणी" इत । वादशसु अयायेषु तपायो वषयः धमः । लौककवायानामप चतनमिमन ् सगतम ् । ययाये वभनो वषयः वचारतः। अय सूजालय शबरवामनः भायसौकयम ् अययनेछाम ् उमुखीकरोत । कुमारलभानां लोकवातकं , तवातकं , टुटका च अययनेछां वगुणीकरोत । पाथसारथमाणां शादपकायां कृनं जैमीनीयसूं वचारतम ् वतते । खडदेवाचायः भादपका वरचता वतते । एवम ् अनेकेषां तवानां ववेचकानां च याया मीमांसाशाे उपलयते । अयायवभागे हेतुः कः? इत िजासायां धमावगमने अपेतान साधनान तेदबोधके हेतवः भवित । ाथये अयायवभागः एवं ूयते ।

धम वादशलया युपायतलणैः ।

माणभेदशेषवयुितमसंकः ॥

अधकारोऽतदेशच सामायेन वशेषतः ।

ऊहो बाधच तच सगचोदताः मात ्॥ ( जै.या.व १.१.६,७ )

धमः वादशलणैः युपादतः । "वना माणं मा नोपगछत" अतः धम माणं वचारतं थमायाये ।

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"ययय लणं भवत तदेव तबोधकं माणमप भवत" इत यायेन चोदना एव धम माणमप भवत । तदेवं नपतं वातककारेण-

वयमेकेन सूेण ुयथायां नयते ।

वपेऽप ह तयोते माणं कयतेऽथतः ॥ इत (लो.वा.१.१.२.२)

"कारणदोषबाधकानरहतम ् अगृहताहानम"( ् शा.द.१.१.५) इत माणलणम ् । वातककारेण माणलणम ्इथं यप -

तमात ्ढं यदुपनं नाप संवादमृछत ।

ानातरेण वानं तत ्माणं तीयताम ्॥ (लो.वा.१.१.२.८०)

भाकरतु "अनुभूतः माणमत " (बृ.ट१.१.२) अयथैव माणलणं तपादयत ।

वतः ामायवादः -

माणवषये नैकमयं वरवतते । त चतः वतपतयः समुपजृभते । ामायमामायं च उभयं वतः इत सांयाः। उभयमप परत इत ताककाः । ामायं परतः अामायं वत इत बौाः । तुरयः पतावत ् ामायं वतः , अामायं परत इत। ामायाामाययोः वतवे युगपदेकिमन ् वषयण तथावमतथावच सभवत । उभयोः परतवे नवभावामकं ानं सयत । ामायय परतवे अामायय च वतवे अनवथादोषसभवः । अतः वतः ामायप एव आयणीयः , लाघवात ् । अामायतु कारणदोषबाधकानजयम ् इत राातमतम ् । तच षोढा वभतम ् । यानुमानोपमानशदाथापयनुपलिधभेदात ् ।

यनपणम ् -

त थमम ् यम ् ।"तसयोगे पुषयेियाणां बुजमसयम" ् इत तय लणम ्। यथा- घटे चुसंयोगा घटानम ् । न केवलम ् इियाथसयोगजं ानं यम ्। तथा सत शुतौ रजतपमाने अतयाितसगः । यय च दुटं करणं य च मयेत ययः सव ए असमीचीनः ययो नायः ।

अनुमाननपणम- ्

वतीयच अनुमानम ् । "ातसबधयैकदेशदशनात ् एकदेशातरे असिनकृटेऽथ बुः"अनुमानम ् (शा.भा.१.१.५)। तथः ातसबधः ववधः यतो ातसबधः सामायतो ातसबधचेत। उभयोः ातसबधयोरयतरयैकदेशदशने www.ijmer.in 96

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अनुमतपजायते। थमं यथा धूमदशनादिनवानम ् ।तच यत एव अिनधूमयोातसबधय एकदेशय धूमय दशनादुपनम ्। वतीयः यथा देवदतय गतपूवकां देशातराितमुपलय आदयादनां गतः। गमनेन देशातराितः भवत इत देवदतादनां गमनेन सामायतः वातम ्। आदयादनाम ् अमनाधकरणथानां देशातराितपैकदेशदशनात ्गमनमनुमीयते ।

उपमाननपणम ् -

" उपमानमप सायम ् असिनकृटेऽथ बुमुपादयत"(शा.भा.१.१.५) । सायं नाम "तनवे सत तगतभूयोधमववम ्"। यथा गोभनवे सत गोगतशृगवादभूयोधमववं गवये वतत इत हेतोः "गोसशः गवय " इत योगः । "अथातरयोगभः सबिधसामायैः अथातरय ताशयोगः सायम" ् (शा.द.१.१.५) ।यथा गोजातीयादभः कणायवयवसामायैः गवयजातेयगो गवयय गोसायं गवयसंयोगभच गोयगः तसायम ्।

शदनपणम ् -

"शां शदवानादसिनकृटेऽथ वानम" ् (शा.भा.१.१.५)। वाताछदात ् पदाथाभधानवारेण यवायाथवानं तछादं नाम माणम ् (शा.द.१.१.५) । अयं च शदः नय एव । स च वेधा वभतः पौषेयोऽपौषेयचेत । पौषेयः लौककः स एव । अपौषेयः वेदः । "यजेत वगकामः"(तां.ा.१६.१५.५) इयादौ असिनकृटयोः यागवगयोः वानं वेयम ्।

अथापितनपणम ् -

"अथापितरप टः ुतो वा अथऽयथा नोपपयत इयथकपना"(शा.भा.१.१.५) । "मतयाथय अथातरेण वना अनुपपितमालोय तदुपपतये या अथातरकपना सा अथापितः (शा.द.१.१.५)। पीनो देवदतः दवा न भुते इय पीनवम ् अतभोजनं वना नैवसभवतीत कृवा मतपीनवसये राभोजनं कयते ।

अनुपलिधनपणम ् -

अभावसये अनुपलिधरप माणवेन अगीकृता ा। स च नातीयय अथय असिनकृटय वपम ्। तया अभावानं तीयते । भूतले घटो नाित इय असिनकृटय

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VOLUME 7, ISSUE 8(2), AUGUST 2018

घटय अभावपं ानं घटानुपलया गृयते । अत एव अभावानकरणवेन अनुपलिधरप अगीकृता । इथं च सान ष माणान ।

शदनयववचारः -

मीमांसकानां शद एव परमं माणम ्। अत एव अिमिवषये अवचायते। ननु शदः नय इत तपादतम ् । उचरतः शदः वतः, शदं कु , मा शदं काषः इयादयोगदशनात ् शदय अनयवम ् एव वायते कल । तथा च युगपदनेक ूयमाणय शदय कथं वा नयवं सभवेत? ् शदे वृः ासोऽप यते । नये सत तदसभवः । अत एव अनयः शद इत चेन । शदं करोिवयादयः योगाः शदाभयजकवायुपराः । कठतावायभघातेन ेरताः वायवः कणदेशमागय कणशकुयविछनाकाशे पूवमेव यथावदविथतान ् वणानभयजयित । अतः शदो नोपयते । अप तु अभययते । एकोऽप आदयः बहु भः यथा गृयते तवत ् शदोऽप । उचारयतृबाहु यापवायाम ्शदे महवापवतीतः नैव भवत । अप तु नादे महवापवतीतः जायते । अत एव शदय नयवम ् एव बोयम ्।

धम अटौ माणान -

तथा च धम अटौ माणान मीमांसकैरयुपगतान । तान च वयथवादमनामधेयमृयाचारवायशेषसामयायान । ननु वेदः परमं माणमत तपादते ुयतगतानां वयथवादमादनां सयत कल ामायमत चेत ् । सयम ् । सययप कथं वा ामायम ्इयुदेयाकांा । तिनवारणाय पुनिचयतेऽ ।

वातके च-

धम मीयमाणे तु वेदेन करणामना ।

इतकतयताभागं मीमांसा पूरययत ॥

अत एव मीमांसायां वभय वचायते वेदः।

वधभेदाः -

त थमः वधः । स च अाताथापकः वेदभागः । अवृतय वतकवेदभागो वा । स च अिनहों जुहोतीयायामकः । स च अनेकवधः । उपितवधः , वनयोगवधः , अधकारवधः , योगवधचेत ।

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उपितवधः -

अातकमणः वपमाबोधको वधपितवधः । यथा "अिनहों जुहोतीत"(तै.ा.२.१.२.८) । अ अिनहोहोमः केवलं कतयतया वधीयते । अतोऽयम ्उपितवधः ।

वनयोगवधः-

अगधानयोः सबधोपथापको वधः वनयोगवधः । यथा "दना जुहोतीत" (मै.सं.४.७.७)। अ ाते अिनहोहोमे दध करणवेनावेत । अ अगधानसबधतावत ् तृतीयया उपथायते । अतोऽयं वनयोगवधः ।

अधकारवधः -

फलवायबोधको वधरधकारवधः । स च "योतटोमेन वगकामो यजेत " (आप.ौ.१०.२.१) इयादपः । वधनानेन फलसबधः वधीयते । यः फलं कामयमानः यागमनुतठत स एव तयागजयफलय अधकार भवत । तबोधकोऽयम ् अधकारवधः।

योगवधः -

योगाशुभावबोधको वधः यॊगवधः । स च अगवधभः एककृतसन ् कमागेषु अयवधानं तपादयन ् उतरोतरकतयतां नबोधयन ् अवलबापरपयायं योगाशुभावं वधते । अयच वभनवायैः तपादतैः अगवधभः एकवायतया महावायतामापनसन ् सवागवशटधानयोगवधायक इतकृवा योगवधरयुयते । "सयो दयत , सयः सोमं णात "(तै.सं १.८.१८) , "सोमम ्अभषुणोत" (तै.ा.१.४.७.४), "सोमं पावयत" (मै.सं.४.५.५) इयायगवायैः अवगतैः दायाभषवपवनायगैः उपकृतय योतटोमय फलसाधनवं तपादयययं वधः । "योतटोमेन वगकामो यजेत "(आप.ौ.१०.२.१) इय सागः योतटोमयागः फलोेशेन वधीयते । अतोऽयं योगवधः । ननु वधरयम ् अधकारवधवेनागीकृतः कथं पुनरय योगवधवं इत चेदुयते । "वगकामो यजेत" इय अधकारः तीयते । " योतटोमेन " इय योगः तपायते । वअत ए अ योगवधवे अवघातः ।

अयथाप वधवभागः सः । अपूवनयमपरसयाभेदेन ।

वधरयतमाते नयमः पाके सत ।

त चाय च ाते परसयेत कयते ॥ (तं.वा.१.२.६.३२)

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VOLUME 7, ISSUE 8(2), AUGUST 2018

अयताातय अथय ापको वधः अपूववधः। यथा "दशपूणमासायां वगकामो यजेत" (तै.सं.२.२.५) इत । अ ातय दशपूणमासयागय एतवयभावे वगसबधः कथिचदप न सयत । अत एव अयमपूववधः । एवं "ीहन ् ोतीयादावप"(शत.ा१.३.१.१०) अपूववधवं बोयम ्।

नयमवधनपणम ् -

यो वधरातमथ पे नयमयत स नयमवधः । यथा "ीहनवहतीत"(आ.ौ.१.२९.७)। वतुषीभावसये नखवदलनकुणादनामप ातौ अवघातेनैव वैतुयं भावयेदत वधनानेन नययते । ननु वतुषीकरणकमण एतवयभावेऽप नखवदलनादवत ् अवघातयाप ाितः वतते कल इत चेत ् सयम ् । सयामप ातौ नयता ाितः नाित । अत एवानेन नयमोऽयुपगतयः ।

परसंयावधनपणम ्-

अनेकेषां समुिचय युगपत ् ातौ इतरनवृितफलको वधः परसयावधः । स च ौतीलाणकभेदायां ववधः । "इमामगृणन ् रशनामृतय इयवाभधानीमादते" (तै.सं.५.१.२) इत ौती परसया । इयवाभधानीम ् इत ुया गदभरशनायाः यावृितसेः । ननु गदभरशनावरशनयोः ाितः मलगेन भवत । अतत तुयबलसौ कथं वा यावृितः इत चेदुयते । तुयबलवेऽप इयवाभधानीम ् इय वतीयाुतेः ूयमाणवत ् तया च अवरशनाहणं झटत उपथीयमानवात ् ुतलगयोः ुतेरेव ाबयाच ुयातीत अवरशनाहणाथ एव अयुपगतयः। अत एव गदभरशनायाः यावृितः वेया । एवं -

"पचपचनखाभाः मेण राघव ।

शयकः वावधो गोधा शशः कूमच पचमः॥"(वा.रा.४.१७.३४)

इय पचपचनखाभाः इत शशादनां पचानां कतनात ्अयेषां भणं तषयते । इयं च लाणक परसया इत वेया । इतरयावतकय पदाभावात ्।

सव उपितवधयः अपूववधयः भवित । सव गुणवधयः नयमवधयः भवित । अनेकेषु इतरयावतकः परसंयावधः भवत । केषािचमते नषेधोऽप परसंयावधरेव भवत ।

अथवादानां ामायनपणम ्-

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VOLUME 7, ISSUE 8(2), AUGUST 2018

धम वतीयं माणं अथवादः । ननु वधेः अाताथापकवेन ामायं सभवत । परं " वायुव ेपठा देवता वायुमेव वेन भागधेयेनोपधावत स एवैनं भूतं गमयत" (तै.सं.२.१.१), "सोऽरोदयदरोदत ् तुय वम" ् (तै.सं.१.५.१) इयेवजातीयकानाम ् अथवादवायानां धम त अामायं भूतानुवादात ् इत चेन। "वाययं वेतमालभेत भूतकाम" इत वधसिनधौ पठतः अथवादः वायुनामकयागः शीफलदायकः तमात ् कतयः इत कतयताबुं रेचयत । एवं "बहष रजतं न देयमत" नषेयांशं सोऽरोददत अथवादः नदयन ् तमािनवृितं नबोधयत। अत एव वयेकवायतया अयेव ामायमथवादानामत येतयः। वयेकवायवं तावत ् पदैकवायवेन वा वायैकवायवेन वा सभवत । "वायुव ेपठा देवता" इय पदैकवायवेन, "यजमानः तरः" इय वायैकवायवेन वयेकवायवं बोयम ्।

स च अथवादः वधः ।

तदेवं वातककारेण वणतम- ्

वरोधे गुणवादः अनुवादोऽवधारते ।

भूताथवादतानादथवादिधा मतः॥ इत (श.ु.अ.व)

"संहो माणवकः" इय माणवके संहाभेदय वरोधेन तगतदशाभेदो बोयते । तेन समथवादपं तवृितगुणं तपादयत इत गुणवादः । एवं "यजमानः तरः"(तै.सं.२.६.५) इयाप तथैव बोयम ्। वतीयतावदनुवादः यादभरवधारतेऽथ तमेवाथमनुवदतीयनुवादः । स यथा "अिनहमय भेषजम ्, भूमरावपनं महत ्" (तै.सं.७.४.१८) इत। तृतीयः भेदतावत ् भूताथवादः। गुणवादानुवादोभयाथकवाभावात ् तथा च तदुभयभनभूतं साथ वदतीत भूताथवादः। अयच अनेकवधः। स यथा-

हेतुनवचनं नदा शंसा संशयो वधः।

परकृतः पुराकपो यावधारणकपना ॥ इत (श.ु.अ.व)

"तेन यनं यते"(शत.ा.२.५.३.२३) इय हेतुः,"यववे देवाः समयजत तवैवदेवय वैवदेववं" (तै.ा.१.४.१०.५) इय नवचनं , "अमेया वै माषाः"(तै.सं.५.१.८) इय नदा , "वायुव ेपठा देवता"(तै.सं.२.१.१) इय शंसा , "को ह तवेद यद अमुिमन लोके ् अित वा न वा"(तै.सं.६.१.१) इय संशयः, "यजमानसिमता औदुबर भवत" (तै.सं.६.२.१०) इय वधः, "माषान ् मे पचत"(शत.सं.१.१.१०) इय परकृतः, "पुरा ामणा अभैषुः"(तै.सं.१.५.१०)

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VOLUME 7, ISSUE 8(2), AUGUST 2018

इय पुराकपः, "जापतवणायावमनयत ् स वां देवतामाछत ् स पयदयत..."(तै.सं.२.३.१२) इय यावधारणकपनापचेत भूताथवादभेदाः यते ।

माणां ामायनपणम ् -

धमाधमयोः तृतीयं माणं मः । वेदेऽप "अहे बुिनय मं मे गोपाय" (तै.सं.१.२.१.२३) इत ूयते । तदनुरोधेन वचयते । य "अभयुतानां मपदवायवकारकोपिथतः वशेयतासबधेन स मः"(भा.द.२.१.८) इत भादपकायां ूयते । ननु वधेयांशय तावकवं वधायकवं वा माणां नैव वयते । माणां वयैकवायवासभवात ् अामायमेव । न च योगकालकाथमारकवेन ामायमत वायम ्। कोशादवारा तसभवात ् । एवं साममाणाम ् अथमारकवमप अनुपपनम ् । अत एव अटाथाः माः इत चेन । उपपायते च टाथवेन ामायम ् । वधयः योगात ् बहः वृितं जनयवा कृताथाः भवित । पुनः योगकालकाथमारकवेन माः उपकुवित । अत एव अथमारकवपटयोजनकवेनैव माणां ामायम ् उपपादनीयं लाघवात ् । "मैरेव मतयः" इत नयमोऽप अगीकायः। तय नयमय अटं कयते । ऋचां गाने एव सानः उपयोगः । ऋचाम ् अथाभधानसामयात ् ताऽप टाथवेनैव ामायम ् अवकयते । कदाचत ्अनृक्सानः अथाभधानसामयाभावात ् अगया अटं कयते ।

मृतीनां ामायनपणम ् -

मवादमृतीनामप धमाधमयोः वेदमूलकतया ामायमगीयते । ननु वेदेनैव धमाधमानसौ पुनः मृतणयनं यथम ् । तथा अटकादमृतीनां मूलमप नैव लयते । वेदाययननयमम ् अयेतारः नयमेन पालयित । अतः उसनवमप नैव सभवत । पौषेयमृतषु पुषगतलोभादयोऽप यते । अत एव अमाणं मृतरत चेन । "मयते वेदधम अनया" इत युपया मृतः वेदाथानुभवजयं वेदाथानुवादकं धमाधमयोच माणं मुनणीतं वायपम ्। तथा च वेदमागगामन एव मृतणेतारः ।

"ुतमृतवयोमये ुतरेव गरयसी ।

ुया सह वरोधे तु बायते वषयं वना॥ " (जा.मृ.)

य ुतवाः मृतयः यते त तासामामायमेव तपादतवान ् भायकारः यावत ् वमृतीनां मूलुतः नोपलयते तावत ् अननुठानपम ् अामायं वेयमत वातककारः । इथच शटैवणकपरहात ् वेदमूलकतया ामायं मृतीनामत सम ्। बोधायनकपेऽप "मात वतीयः"(बौ.ध.१.१.३) इयनेन सूेण मृतीनां ामायं उपपादतम ्।

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आचाराणां ामायनपणम ् -

एवं होलाकायाचाराच धमाधमयोः माणान । न च आचाराणां वायपवाभावात ् मूलकपनायाः अशयवात ् अामायं वायम ् । य ुतमृतवायान न सित शटाच धमबुयाऽनुतठित तदप वैदकवत ् तपतयम ् । तदेवं बोधायनेन भणतम ् "तृतीयः शटागमः"इत (बौ.ध.१.१.४) । यथा ववाहादौ ककणधारणाद मागलकवेन यदनुठयते ताशकम । तथा च धमबुया वैदकैरनुठयमानवात ् अामायं वतुं नैव शयते । तथा च किपतमूलवेन आचाराणां ामयं नागीयते । य ुतवः आचारः यते तय अामायमेव ातयम ्।

नामधेयानां ामायनपणम ् -

ननु उदादपदानां कथं वा ामायं उपपायते?

वयथवादमांशैवदामः तीयते ।

नचोदादशदानां तेवतभावसभवः ॥

अत एव गुणवधवेनैव तेषाम ् उदादपदानां ामायम ् उपपादनीयमत ाते अभधीयते- "उदादपदानां नामधेयवेनैव ामायमुपपादनीयम" ् । त च चवार नमतान सान । तानच मवथलणभया , वायभेदभया , तयशाात ्, तयपदेशशााचेत ।

मवथलणभया नामधेयनपणम ्-

"उदा यजेत पशुकामः"(तां.ा.१९.७.३) इय मवथलणभया "उत" ् पदे नामधेयवम ् अगीयते । "उयते अनेन"इत युपया खनादगुणवाचकम ् उत ् पदमत यद अगीयते , तदा उवता यागेन इटं भावयेत ्इत मवथलणागीकारेण षठवयायणं भवत । तच गौरवम ्। अत एव उपदय नामधेयवम ्अगीयते ।

षवधवधकाराः -

य केवलशुधावथकरणकभावना वधीयते स आयः वधकारः यथा "अिनहों जुहोती"(तै.ा.२.१.२.८) इत । य उेयवाचकपदातरसापेवं त वतीयकारः । यथा "अिनहों जुहु यात वगकामः ् "(मै.उ.६.३६) इत । य धावथाेयेन अयकरणकभावनावधः स तृतीयकारः । यथा "दना जुहोतीत"(मै.सं.४.७.७) । अयोेशेन अयकरणकभावनावधवं तचतुथः कारः। यथा "दनेियकामय जुहु यात ् " (तै.ा.२.१.५.६)। य गुणवशटधावथकरणकभावनावधवं सः पचमः कारः । यथा "सोमेन यजेत"(तै.सं.३.२.२)

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इत । य अयोेशेन गुणवशटधावथकरणकभावनावधवं सः षठः। यथा" सौय घृते चं नवपेत ्मवचसकामः"(तै.सं.२.३.२) इत ।

ौतयापारनानावे शदानामतगौरवम ्।

एकोयवसतानां तु नाथाेपो वयते ॥ (तं.वा.२.३.३)

वायभेदभया नामधेयनपणम ् -

एवं "चया यजेत पशुकामः"(तै.सं.२.४.६) इय वायभेदभया नामधेयमगीयते । "पशुना यजेत"(काठ.सं.८.१) इयनेन ातपशूेशेन चवं ीवं च वधीयते चेत ् वायभेदसगः। अत एव "दध मधु घृतं पयो धाना उदकं तडुलातसंसृटं ाजापयमय"(का.सं.११.२) ातकम चापदेन अनूय फलसबधः वधीयते । अत एव चापदं नामधेयपरम ्।

तयशाात ्नामधेयनपणम ्-

ननु "अिनहों जुहोत" इय "अनौ होमिमन" ् इत युपया अिनः आधारवेन वधीयते अथवा अनये होमिमन ् इत युपया अिनपगुणय वधानमतु इत ाते- नायः भवतुमहत तथा सत "यदाहवनीये जुहोतीयनेन"(तै.ा.१.१.१०.५) आधारवेन ातय आहवनीयय वैययापतेः। "अिनयतयरिनः वाहा"(तै.ा.२.१.९.२) इयनेन मवणन अिनपदेवतायाः एवमेव "यदनये च जापतये च सायं जुहोत"(मै.सं.१.८.७) इयनेन जापतपदेवतायाच ातवात ्न वतीयोऽप सभवत ।

ननु-

ततेन चतुया वा मवणन वा पुनः ।

देवतायाः वधत दुबलतु परं परम ्॥ (तं.वा.२.२.९)

इयाद वायबलेन जापतदेवतया अिनदेवतायाः बाधः भवत इत चेत- ् "अिनयतयरिनः वाहा"(तै.ा.२ .१.९.२) इयनेन ातािनपदेवतानुवादेन जापतपा देवता "यदनये च जापतये च सायं जुहोत"(मै.सं.१.८.७) इयनेन वधीयते । तेन च अिनजापयोः समुचयः सयत । अत एव न जापतना अनेः बाधः । तय गुणय यापकय वायय वयमानवात ् न अिनहोपदे गुणागीकारः । यद तिमन ् गुणपरता अगीयते तदा गुणापकाणां वायानां यथता यात ् । अत एव अिनहोपदं तयशाात ्नामधेयपरमयगीयते ।

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"येनेन अभचरन ्यजेत"(ष.ा.४.२.१.२) इयाप येनपगुणः नैव वधीयते । अपतु येनपदं नामधेयपरम ् । ननु येनः लोके तावगुणे सः, न नािन । इत चेत ् सयम ् । परतु वायपयालोचनदशायां गुणवागीकारे कयचबाधकयोपथानात ् नामधेयवमेव येनय अयुपगयते । "यथा वै येनो नपय आदते एवमयं वषतं ातृयं नपय आदते यमभचरित "(ष.ा.४.२.३) येनवत ् येनयागोऽप शीं शुं मारयत इत येनोपमानेन बुयते । अनेन येनपदं यागं तौत इत च सयत । न च येनोपमानेन येन एव तोतुं शयते । उपमानोपमेयभावय भननठवात ्। अत एव येनपदं तयपदेशात ्नामधेयमत सयत । यपदेशो नाम उपमानमयथः । एतेषां नामधेयानां वधेयाथपरछेदकतयाऽथववं ामायच अगीयते ।

वायशेषनपणम ् -

"सिदधेषु वायशेषात"( ् जै.सू.१.४.२९) इत जैमीनीयं सूम ् । वयथसदेहाधीनाकांायुतवायवशेषः वायशेषपदेन यवयते । ये च वायशेषाः ते सव अथवादा एव, परतु अथवादाः सव न वायशेषाः। सवषां अथवादानां सदेहोपाटनसामयाभावात ् । अत एव वायशेषाणां पुनिचयते । "अताः शकरा उपदधात"(तै.ा.३.१२.५.१२) इय शकराजनाय यत ् किचत ् वयं अपेतम ्। तदा जलतैलभृतीनां ातौ तेषु केन कतयम ्इत सिदधदशायां "तेजो वै घृतम"( ् तै.ा.३.१२.५.१२) इत वायशेषेण सदेहोपायते । "अताः शकरा उपदधात" इत शकरोपाधानवायसमीपे "तेजो वै घृतं" इत ूयमाणायाः घृततुयाः योजनातराभावात ् अजनाय अपेतव यवषयकसदेहोपाटनमेव योजनं इयगीयते युतमेव वायशेषाणामप ामायम ्।

सामयनपणम ्-

न च सव सदेहोपाटनं वायशेषेणैव भवत । अत एव धमाधमयोः अटमं सामय नामकं माणमप अगीयते । "ुवेणावयत" (मै.सं.३.१०.४),"वधतना अवयत"(मै.सं.३.१०.४) इत अवदानागतया ुवादन वहतान । यागे तावत ् आयादवयाणां मांसादकठणयाणाच अवदानं सम ् । त अवशेषेण ुवादन करणान भवित उत अित वा किचत ् वनगमकम ् इत सदेहः उपयत एव । ुवादना मांसादनां कठणयाणां अवदानं नैव शयते इयथापया आयादनामवदाने यिमन ् सामय तदनुरोधेन आयादवये साधनवं नणयते । अत एव सामयमप धमाधमयोः सदेहोपाटनवनगमकवेन ामायं भजते । तदेवं नपतं शादपकायाम ्-

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अथापितवशातमात ्यवथेयविथतम ्॥

इथच अटौ माणान धमाधमावबोधकान तपादतान ।

उपसंहारः-

" यवहारे भानयाः" इत उितरप सा । इदं लौककानावबोधकमप भवत । मीमांसायायाः मातकमण तािककमयप योजकाः । सवाण शााण आनुषगकतया धम बोधयित धमलणं तपादयित च । परं मीमांसाशां साात ् धम धमानुठानमप तपादयत । मीमांसाशासातः अयेयः शाेयः भनः । मीमांसकाः ष माणान अगीकुवित । ताककाः चवार । सायाः माणयम ् । चावाकाः माणमेकम ् अयुपगछित । वशाे तपायमानवषयोपयोगतया माणादनां चतनं वतते । शादबोधे वैयाकरणाः धावथमुयवशेयतां तपादयित । ताककाः ायः थमाताथय मुयवशेयताम ्अगीकुवित । मीमांसकाः ययाथभावनायाः मुयवं सातयित । एवं मीमांसाशां वेदवचाराय वृतम ् । वेदातः मतवानाय । यायः पदाथववेचनाय । याकरणं शदानां साधुवतपादनाय वृतम ् । सवषाम ् उेयं भनं भनम ् एव वरवतते । अततेषां तपादनावसरे भनवमेव दरयते । बहु षु थलेषु शाेषु वरोधः वयोतते । परतु ताशावसरे शामयादया िजासा युता भवत । सवषां शााणां नैकमयं सदा भवयेव । उेयय वभनवात ्। अतः कमावबोधनमाग नायत ् शां वयते मीमांसां वना । वेद एव परमं माणम ् इत अगीकुवाणाः मीमांसकाः तमूलकतया एव मृयादनां ामायम ् अयुपगछतः कमणां ाशयदुदुभं दगतरालकुहरे ताडं ताडमापूरयित । अत एव इदं वेदवानशां सवरप आदरणीयम ्।

॥ थने आतथाः॥

१ शाबरभायसहतं मीमांसादशनम ्

सं-ीममहा-देव चमणाजी आपटे

संकृतम देवनागर ्

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RELEVANCE OF DR.B.R.AMBEDKAR ON EDUCATIONAL MOBILITY OF MARATI NAIKS IN DAKSHINA KANNADA DISTRICT

Sandeep Kumar B.K Dr.Govindaraju B.M Research Scholar Assistant Professor Dept.of Sociology Dept.of Sociology Mangalore University, Mangalore University, Mangalagangothri Mangalagangothri

Abstract The study of mobility is an indispensable part of the study of social stratification. Sociologists are concerned with exploring origin, forms, and consequences of such stratification and mobility systems. People who are unequal in property, power and prestige always differ in their life chances, their life styles or cultural patterns and their attitudes, ideologies and beliefs. Although education seems to promise a bright future, widen horizons and ensure social mobility. According to Ambedkar, Education is a weapon of creation of mental and educational development; it is weapon of eradication of social slavery and a instrument for Dalit Education. Education is not only a layer for their social mobility but also opens the doors for their modernization. The Marati Naiks are Scheduled Tribes, they are migrated communities to Dakshina Kannada They came in groups and reclaimed the forest and became Scheduled Tribe. The present paper attempts to explain the relevance of Ambedkar thought on education and to analyse how marati naik people got mobility on relevance of this education. Because of tribal identity Marati naiks got place in list of Scheduled Tribe, and this community make use of several constitutional provisions and government facilities for betterment in many fields like education, occupation. Researcher has used secondary data. The findings revel that the educational mobility is found among marati Naiks of Dakshina Kannada district. And the educational mobility of the marati community in Dakshina Kannada district in general has undergone a great change and there are reasons to believe that it occurs due to the implementation of government development programs and through constitutional provisions.

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Key words: Educational mobility, Marati Naiks, Dr. B. R. Ambedkar, Constitutional provisions. Introduction: Dr. Babasaheb Ambedkar emphasizes on the need of education. He compares education with the milk of tigress and adds that one who will drink it; won’t seat calm. Ambedkar in one of his thoughts says, “If you want to develop the society then you need to spread up the education. Education eradicates the bias of people which results on to minimize the exploitation, domination, of those people who try to take the benefit of the so called illiterate people. If the people get knowledge through education then they can face the problems created by the dominators. Education reforms opinions, it tries to remove the walls built among the people. The biggest gift that is given by the education is that it creates self confidence among us which is considered as the first stage of our development. Ambedkar in one of his speeches addresses that, “The people don’t sustain in the struggle of life until they get educated. Since that they get caught in the clutches of social problems such as insult, suppression and desecration. So it is the duty of the existing government to accelerate by providing education. In the days of Ambedkar the educational condition of untouchables was very critical. He was of the opining that, “The untouchables were deliberately being kept away by Brahmans and other castes. It was just because they drive the education system. Ambedkar wanted the people to cultivate the values of freedom and equality among themselves; it is possible only through education. The basic theme of his philosophy of education is: inculcating the values of liberty, equality, fraternity, justice and moral character among the boys and girls of all shades. By the way of his educational philosophy, we will view that by experiencing full freedom of education without the barriers of any caste, creed and race; it is the best way for the enlightenment of human beings from ignorance. Ambedkar incorporated several Articles in the Indian Constitution for the uplifment of the Dalits, which included the provision of equal status to Dalits with other segments of society, abolishment of untouchability and discrimination against them, provisions of fundamental rights to all, equal protection of laws, voting rights and reservation in education, jobs, promotion and political fields to them. Besides these several

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programmes in the form of grants, scholarships, loans, stipend etc, are being provided to Dalits by the States. This is all due to the provisions of Constitution drafted by Dr. Ambedkar. Educational Mobility: In the modern society education is an elevator of social progress. Education determines the occupation one will achieve and improves the occupation and in turns leads to improved income. Social mobility is promoted through development, propagation and spread of education. The people who receive more and more education achieve higher and higher social status. Educational mobility refers to the mobility or any transition of an individual or social object or value from one social position to another by the educational achievement. Educated person is able to get better occupation .Hence there is a relationship between social mobility, occupation and educational mobility. Marati Naiks The true marati caste is said to have come from Goa to Dakshina Kannada, with marati as mother tongue. They are concentrated in some parts of the Karnataka state. This community was evidently tribalised, and has been notified as Scheduled Tribes with two different places. They speak marati among themselves and in Tulu and Kannada with others. The Kannada script is used by them. Rice is their staple food and urad are the pulses eaten .They rarely eats non-vegetarian food Coconut oil the cooking medium. The men drink alcoholic beverages occasionally, which they purchase from the market. There are references for their migration in about 14th century to Udupi, Dakshina Kannada, Kasaragodu and Kodagu. They came in groups and reclaimed the forest land and started Kumri cultivation. They got patronage of palegars (local chiefs) and also worked in the lands of local rich farmers. However they could not establish relationships with those who migrated and settled in Kumta,Sirsi,Yallapura, Ankola and Siddapura taluks of Uttara Kannada district, However, they are not recognised as Scheduled Tribes. The Maratis are recognised as S.T’s in Dakshina Kannada district. The Maratis in Uttara Kannada speak Kannada and known as Kumri Marat’s, though they believe that their ancestors were in the army of Shivaji .Presently they live by agriculture and carpentry along with their tribal occupation of basket weaving and folk medicine. According to some sources that they had come through

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Bijapur -Sirsi- Shimoga districts to Dakshina Kannada .There are visible differences between the Maratis of Udupi and those of Dakshina Kannada. The Udupi people are more sanskritised and began to follow caste Hinduism, where as the Dakshina Kannada and that of Kerala retain their earlier custom and rituals without much of a change. As part of the settlement scheme in 1964 some of them availed the provision and acquired three acres of land. In some places marati Naiks became experts in arrack nut plantation and also coffee workers. Marati Naiks are dispersed throughout the state, but relatively large number of Marati Naiks found in Dakshina Kannada. Marati Population in Dakshina Kannada is 82,447. In this 40,954 are males and 41,493 are females, and the sex ratio is 1013, but child sex ratio is 958. According to 2013 statistical profile of scheduled tribes total literacy rate among Marati Naiks is 80.9% in that male literacy is 87.0% and female is 74.9. Ambedkar’s Vision on Dalit Education Ambedkar was very much influenced by Dewey’s ideas on scientific method experimental approach, democracy and pragmatism in the field of education. He insisted that to his Dalit people, ‘Educate to organize and to Struggle’ for their own betterment using whatever educational facilities. Education is not only a layer for their social mobility but also opens the doors for their modernization. Ambedkar has been described as a philosopher, a patriot, scholar or a writer, the constitution maker, a social revolutionary, a humanistic thinker, or the socialist and he had also contributed a great deal to the cause of education. He mainly emphasized that the education as a vital force for individual development and social change. Ambedkar envisaged that, education was an instrument for the change of the lives of untouchables. He declared that the elevation of the depressed classes was recognized to be the cause of all the enlightened people in the country. He thought that education would enlighten his people and bridge the gap between the rich and the poor to which the untouchables belong. Education plays an important role. It is an effective instrument of mass movement to safeguard life and liberty. Education could encourage the oppressed ones to fight and remove injustice and exploitation and pave ways for the free thinking.

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He recognized that, lack of education was the main cause for the backwardness of poor people. Educate, agitate and organize are three final words of Ambedkar. According to Ambedkar one must get educated before he is conducting agitated thoughts for the movement, so that people can organize with his support. A singular role that Ambedkar Played in the uplifment of the untouchables in the early 20th century and the importance that he gave to modern education for their betterment deserves special emphasis. In conferences, lectures and also in meetings, Ambedkar encouraged untouchable youth to acquire education in order to raise their social status and image. His educational contribution starts on a wider scale of educating classes as well as masses starts with this work. For Ambedkar, education was the main key to open the doors of light, vision and wisdom. He himself said, “Education is something which ought to be brought within the reach of every one. The object of primary education is to see that every child that enters the portals of a primary school does leave it only at a stage when it becomes literate continuous to be literate throughout the rest of his life.” Ambedkar’s ideas for the untouchables was to raise their educational standards so that they may know their own condition, have aspirations and rise to the level of highest Hindu and be in the position to use political power as a means. This is better reflected in Ambedkar‘s famous slogan of Educate, Agitate and Organize. Educate Education has an immense impact on the human society. One can safely assume that a person is not in the proper sense until he is educated. It trains the human mind to think and take the right decision. In other words, man becomes a rational animal when he is educated. By the way of education only the knowledge and information received and spread throughout the world. An uneducated person cannot read, write and he is very close to all knowledge and wisdom like a window. In contrast, an educated man lives in a room with all its windows open towards outside world. Simply getting education does not mean to acquire the knowledge and getting academic designation. Education must get through by the way of free mind and free thinking.

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Agitate The word ‘agitate’ does not mean that, to agitate physically; it is a mental revolution in its place. It does not mean to go out and start protesting violently on the streets, without getting educated. After getting educated, by understanding Babasaheb’s thoughts and strategy the individual can start agitating mentally. Agitated mind, as Dr. Ambedkar presumed, would force educated people to form organizations and they would act to fix the problems. Many people, quite often, who profess Dr. Ambedkar, limit his slogan to these three points. The actual message of Dr. Ambedkar lies in “have faith in your strength.” Organize Educated and agitated minds will easily organize for a common mission. We must get ourselves educated and our thoughts agitate so that we can collectively organize. Agitated minds for a common mission will help them to unite and struggle for their common goal as one force. Only education can bring this change. Ambedkar had also given lot of emphasis on getting education. He had given prime importance to education. He further added that, “The backward classes have come to realize that after all education is the greatest material benefit for which they can fight. We may forego material benefits of civilization but we cannot forego our rights and opportunities to reap the benefits of the highest education fully. That is the importance of education. From this point of view he advised the backward classes to realize that without education their existence is not safe.” In Ambedkar’s idea on educate, agitate and organize. Ambedkar’s idea of giving education and equal opportunity to the people aims at removing the barriers in Indian Hindu religious caste system and development of backward caste as well as all marginalized communities. According to the social work, educate agitate and organize means create power in people to experience basic rights in the society, to achieve success in the life and also struggle for social justice. In the social work field Ambedkar’s idea about educate agitate and organize is very much relevant in the current context because in the Indian society, people are illiterate and they are not aware about education as well as their basic rights of the life, still people are facing caste discrimination in society and lack of support and motivation. Educate, Agitate and organize must be maintained to see

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the effective results of the movement for the upliftment of Dalit people. For the upliftment of the depressed classes he developed a programme of education as a part of the general manifesto of Indian Labor Party before the general elections of 1937. To stamp out the illiteracy, he emphasized the necessity of full and compulsory and liberal education. He emphasized that many pupils from depressed classes did not have money. To overcome the financial problem which is acting against their studies, he stressed the necessity of scholarships in educational institutions. Table 1: Literacy Rate of Scheduled Tribes in India from 1961-2001. Year Male Female Total 1961 13.83% 3.16% 8.53% 1971 17.63% 4.85 11.30% 1981 24.52 08.04 16.35% 1991 40.65% 18.19% 29.60% 2001 59.17% 34.76% 47.10% *Source: statistical profile of Scheduled tribes in India. This table shows us literacy rate of scheduled tribe by census wise, in the year 1961 female literacy rate is very low, but in that period literacy rate of male scheduled tribes is 10 percent higher than the female literacy rate. Here year by year literacy rate of scheduled tribes getting developed. Table 1:Literacy rate of marati Naiks.

Year Total

2001 73.9%

2011 80.9% Source*: 2013 statistical profile of Scheduled Tribe in India. In this table researcher found that literacy rate of marati Naiks in 2001 is 73.9%, but it is increased in 2011 census to 80.9%, in this researcher analysed that marati naik people getting forward in the field of education, if we compare the education level of other scheduled tribe

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communities of Dakshina Kannada Marati Naiks obtained Educational mobility. Table 2:Literacy rate of Dakshina Kannada.

Year Literacy rate

2001 83.35%

2011 88.57% This table shows the overall literacy rate of the people of Dakshina Kannada. During 2001 census period overall literacy of D.K was 83.35%. But it increased 5.22 % in next census period. If we compare marati literacy rate to this data here literacy rate not developed more.

Table 3: Literacy rate of S.T. communities in Dakshina Kannada in 2013 S.T communities Male Female Total Marati Naiks 87.0 74.9 80.9% Koraga 77.9 67.8 72.7 Malekudiya 83.8 72.1 77.9

This table shows the different scheduled tribe community literacy rate by gender wise. Here marati naik communities achieved higher literacy rate that is 80.9%, next Malekudiyas literacy rate 77.9%, Koragas literacy rate was 72.7%. In this, gap between marati naik male and female literacy rate is 12.1%, koragas literacy gap between male and female is 10.1%, and Malekudiyas literacy gap between male and female is 11.7%. Comparatively literacy rate is higher than the other two tribal’s of Dakshina Kannada. Major Findings: 1. Dr.B.R. Ambedkar played a major role in the educational progress of Marginalised communities of Dakshina Kannada district. 2. Marati naik community achieved higher educational status than the other scheduled tribes of Dakshina Kannada district.

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3. Inspite of educational mobility achieved by Marati Naik community of Dakshina Kannada district, there is a literacy gap between Male and female. 4. Because of the implementation of constitutional provisions in educational field to the Scheduled Tribes, Marati Naiks achieved educational mobility. 5. Because of Modern type of education Marati Naik community loosening their community Language.

6. Comparativly Marati Naiks of Dakshina Kannada retained their tribal identity and backward in education if we compare to the people of other regions. Conclusion: Ambedkar opined that education as a means to reach the doors of light and perception to remove the regions of darkness and ignorance. Ambedkar emphasized on secular education for social emancipation, and also introduced reservation. In marati naik community in general the majority of the beneficiaries of the reservation are the top layer members of the community and the people of bottom are not aware about these reservation benefits. Some persons are used government fee concession for their educational achievement. Even though they had awareness that educational achievement is the main tool for getting higher status in the society. But lesser number of Marati Naiks are in higher level government jobs. It shows that educational mobility is not favour of occupational mobility for Marati Naiks of Dakshina Kannada. If we compare to other tribal people living in this area Marati Naik tribes have achieved higher educational and occupational mobility. The educational attainment level of youths is not adequate to face challenges in the job market. It hinders upward movement in the occupational ladder .since a substantial percentage of youths have obtained higher degree qualifications, opportunities for developing diversified skills in the field of technical and vocational education to suit the needs of present job market should be introduced. govt must join these creamy layer marati Naiks to professional education to get economic strength.

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Reference:

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BALINESE CRAFT’S MEANING CONTESTATION IN POST INDUTRIAL ERA

I Ketut Sida Arsa1, I Wayan Ardika2, I Nyoman Darma Putra,3 I Nyoman Dhana4 Udayana University Bali, Indonesia [email protected]

Abstract The entry of industrialization to Bali has an influence on the life of Balinese people both on the social, cultural and economic aspects. One of the elements of Balinese culture that is influenced and experienced a significant change from the industrialization is the artisan’s community. As the theories put forward by Bourdieu and Plummer, the changing lives of Balinese craftsmen in the post-industrial era, capital ownership affects the way of each individual artisan society to change, even performs various forms of contestation in the framework of self- defense in the post-industrial era. Likewise with Scott's idea of economic morals and subsistence ethics that explain the basis of a person's behavior, acting and activity in economic activity, was adopted to understand the way the craftsman community overcame the various problems it faced in the post-industrial era. There are three parties experiencing changes in the post-industrial era that affect the life of Balinese crafters, namely consumers, craftsmen themselves, and entrepreneurs. This paper emphasizes on two important questions namely how the pattern of life of Balinese craftsmen changes as a result of industrialization? How are each party involved in the development of Balinese handicrafts in the post-industrial era in maintaining their identity and purpose? Through analysis with this critical approach is expected to provide a better understanding of the change of the artisans

1 Lecturer rin Faculty of Fine Art and Design, Institut Seni Indonesia Denpasar 2 Lecturer rin Faculty of Fine Art and Design, Institut Seni Indonesia Denpasar 3 Lecturer in Faculty of Economy, Universitas Pendidikan Ganesha 4 Lecturer rin Faculty of Fine Art and Design, Institut Seni Indonesia Denpasar

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society in the post-industrial era and the forms of seizing the space of meaning by every individual involved in it. Key Words: Balinese Craft, Industrialization, Contestation of Meaning. Introduction Bourdieu (2010: 87) and Plummer (2011: 229) mention that the ownership of capital is important for survival, for participation in a competition and for struggling for meaningful space. In this case, Bourdieu thinks that there are three main capitals that have to be possessed by an individual to be able to compete in life including in industrialization, namely economic capital, cultural, and social capital. On the other hand, Plummer breaks down capital into seven resources that are going to be possessed by everyone to survive in life stratification, namely economic resource, socio resource, cultural resource, symbolic resource, political resource, physical resource and personal resource. Capitals in practice can bring an individual to occupy a certain position in competition. This is what happened in the artisans’ life in industrialization. Artisans are divided into three groups, namely those who have the profession as labor, who works based on the order received by collectors, artisans who in addition to have the profession as labor also work as collector or receiver of orders from consumers and handicraft entrepreneurs, including artisans who are able to develop businesses at a high level, so that they can occupy the position as entrepreneurs. In practice, artisans who only work as labors can get the highest level of pressure, both from the collector and entrepreneurs, so that in the stressful condition, many of them now are changing their profession into construction labors, working in tourism industry, or becoming servants. This conforms to the idea developed by Scott (1981: 23) about economic, morality, and subsistence ethics that explains that people tend to have an ethics to survive in a minimal condition. However, if the minimal limit is violated, they will fight. In this context, the change in the artisans’ profession is the solution to their inability to survive in the minimal living condition, in which they cannot live as artisans who have experienced many changes in industrialization. Industrialization is a process of social economic change from agricultural community into industrial. Industrialization is also interpreted as a condition of the community marked by the emergence

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of various kinds of professions with certain specializations which finally determine one’s income. In practice, industrialization has become part of modernization process where change that has happened whether in the social, economical or in cultural aspect is always related to technology. In this case, industrialization is not separable from technology which changes the people’s thinking pattern from traditional to rational way of thinking. The latter is more focused on work efficiency. Like Damayanti’s perspectives (2008) which explains that industrialization is an important stage which has been achieved by the developing countries with the purpose of increasing the nation and the community’s welfare, especially in overcoming unemployment that can have an implication on poverty. In addition, it is also explained that in practice, industrialization that has occurred in the country also has an implication in the use of machines and manpower classification. Industrialization that occurred at the beginning of 19th century has changed work pattern which was formerly traditional or manual into the use of machine for efficiency reason. Machine power was regarded more capable of giving profits in a relatively short time, the same thing also happens with handicrafts production which has changed into factory production. Almost all manual works start to vanished, replaced by machine which can produce product according to human’s desire in a time which is also determined by human. This also occurs in the production of handicrafts in Bali in which some manual works have been replaced by machine which automatically has implication on the defeat of local labors who do not have skills needed by the business owners. This phenomenon conforms to Marx’s idea, that is by the presence of industrialization that requires specific workers. The local people often have to accept their defeat because of the demand of the business owners who stress on the working efficiency and standardization (Suyanto, 2013). The increasingly higher demand of the markets both in terms of quantitative and qualitative aspects, causes every business including handicraft businesses in Bali with their various types to be subjected to market pressure, even business owners often have to eliminate the peasant moral ethics by choosing to recruit workers from outside of the locality to meet the production target. Industrialization in practice has given birth to capitalism. As what is stated by Scott (2006) capitalism is government system to manage

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economy that has emerged in different settings and keeps undergoing development. Capitalism as political, social, and economic system in which all capital owned by private sector cannot only be able to activate the market, but can also monopolize the market and production. In practice, capitalism is contrary to the previous economic system, namely feudalism, since it is marked by the occurrence of the hiring of the workers with some money as their wages according to the type, work load, and production produce by the worker in question. On the other hand, Banks (2010) who studies about laborers and creative industry explains that the effect of industrial capitalism is the occurrence of job division into more isolated and specialized classifications, use of more mechanization, and formalization of bureaucratic control in factory system. The target and quality of production that have been standardized both nationally and internationally have the effect on requirement for knowledge and skill of the workers in which every worker is recruited based on his or her ability according to the part of job that has to be done by him or her. Practically, almost all handicrafts productions in Bali have undergone industrialization like jewelry handicraft in Celuk village, statue handicrafts in Silakarang village, dulang (a kind of tray for putting offerings) handicraft in Bangli and Ubud, and other handicrafts related to the profession of needs related with religion, household needs or only as ornaments. The industrialization that happened to handicraft businesses in Bali has implication in various forms of meaningful space contestation among the artisans, in which every artisan tries to win based on his or her interest. The people who are involved in meaningful contestation include local artisans and artisans from outside of Bali, local artisans and entrepreneurs in Bali and local artisans and entrepreneurs from outside Bali. This meaningful space contestation is interesting to be investigated since there is a tendency among the local artisans to have to accept their defeat in the contestation for meaningful space contestation for the handicrafts which are actually their culture’s asset. Methods This study was done to understand the phenomena of the movement of consumers, artisans, and handicraft product entrepreneurs in Bali. This study used deconstruction method as put forward by Barry (2010: 82) who states that deconstruction is a

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technique of reading a text which is different from the habit of reading a text or to read a text by opposing the text itself. In relation to this study, the artisans’ meaningful space of contestation in industrialization was studied critically by understanding the hidden ideology behind an event, especially the one related to the marginalization of local artisans in their own arena. The result of data analysis was presented informally in the form of descriptive narrative or verbal description formulated and conceptualized by the researcher based on the rules of cultural studies. Discussion Balinese Handicrafts and Industrialization Industrialization is an interactional process that involves various factors which include the use and development of technology, innovation and development of work specialization and market development. Industrialization is also interpreted as an economic modernization process that covers all economic factors which can be directly and indirectly related with manufacture industry as the result of the need for technology as the substitute for human power (Didit and Devi, 2008). Industrialization which is loaded with the use of technology gets enough attention from various critical thinkers, like Walter Benjamin (1999) who discusses various changes that occur in work of arts as the effect of the emergence of technology, both printed method and electronic technologies. According to Benjamin in principle, work of art can always be reproduced. The basic problem for Benjamin is that how the reproduction process occurs in the area which he calls mechanical production and what is its implication. Mechanical reproduction of work of art by Benjamin is not only related to the problem of how art can be produced in a large quantity, but how it loses its aura when it has undergone mechanical production. Benjamin gives an example in the development of photography which replaces the function of lithography to take the picture of an object which matches the original. The presence of an object which replaces its appearance according to Benjamin reduces the aura of the work of art itself. The conception of aura described by Benjamin is interpreted as the ritual function of art. Benjamin stresses that the development of reproduction technology in photography has made it possible to get a perfect reproduction. Benjamin gives an example through photography in which it is possible to copy the reality into the image model form,

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whose quality is far superior to painting. In this case, Benjamin views that mechanical reproduction frees work of art from its dependence on ritual practice. Benjamin’s idea gives an insight and concept reference related to mechanical reproduction of art, even the term mechanical reproduction in this study was adapted from Benjamin’s work. While Giles Slade (2012) states that in this century it is difficult to find an activity without any intervention from technology. Machine as a representation of technology on the one hand helps human to meet his or her need. However, on the other hand, it has brought human to leave his or her social interaction. Slade also views that the preoccupation of human in playing with various gadgets has created alienation from the world around him or her. According to Slade, human is as social being and the isolated situation cannot be neglected. But for industrial world, this condition opens a new business opportunity. The loneliness makes someone to buy all the things he or she needs for himself or herself and the sale becomes doubled. This phenomenon motivates people to become an economic being. In this case, Slade interprets that the close relation with machine has a potential to motivate people to become mechanical. Stronger criticism about the effect of the closeness of human with technology has the implication of the birth of industrialization is given by Herbert Marcuse (2000) who views technology as something which is not free from value or can be regarded as neutral in human life. For Marcuse, technology can motivate human to desire things that she or he needs, in which he or she believes that with technology he or she can achieve anything, and can be produced. Marcuse believes that actually whatever is needed or desired by human is because of the technological system itself in which the more products produced by machine, the more human needs will be. Based on the ideas above, it can be understood that industrialization does not only aim at helping people to work more actively and efficiently to increase income and economy, but it also has nurturing effects which include the loss of opportunity for the local people as workers in their work place because they have been replaced by machine or people with specific skills, the occurrence of urbanization because of the opening of job opportunity for those who have special skills, and the occurrence of human exploitation since they have to follow work schedule of machine for production that has been fixed to

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reach a determined target. Marx in Magnis-Suseno (2001: 193) states that in terms of process capitalism is an economic system that only recognizes just one law that is the law of bargaining in free market. In this case, capitalism is free economy, free from various limitations set by the king or other rulers, in which anybody can buy and sells goods in any market. Similarly in capitalism there is also freedom from the limitation of production. Anybody is free to do anything and produces anything she or he wants. And the most frightening thing is that in capitalism workers are free from restriction, thus everyone can look for a job anywhere without being bound to his or her village or workplace in this context, the determining factor is profit. Therefore, artisans have to accept a condition under pressure from consumers and entrepreneurs to earn money. It is very interesting to investigate this phenomenon, considering that industrial revolution or industrialization in a country cannot only increase the country’s economy but it can also marginalize local people as the effect of the fact that they do not have enough capital to compete with other people. This is this case with artisans in Bali who produce handicrafts as a form of Bali community economy. Bali is a province in Indonesia with various types of handicrafts which can be found throughout the region. However, not all of them are well known because of some factors such as the use of the specific handicraft types which have a limited number of consumers and the handicrafts have not been promoted well which has caused them to be less known by public. Generally, the types of handicraft that are developed in Bali are wooden handicraft, paras stone handicraft, painting, metal handicraft, textile, bamboo handicraft and wayang handicraft (Anam, Jajang, Sutrisno, 2016). In practice, the handicrafts have undergone industrialization and local artisans have been replaced by artisans from outside Bali, or even by machines. This is what has happened to wooden handicrafts, paras stone handicraft, and metal handicraft. In this case, the production of handicraft was initially done manually. The local artisans are now replaced by machine and workers from outside Bali who are regarded by their business owners to be more capable in producing a maximal profit. In the statue handicraft in Silakarang village (Arsa, 2013) and Balinese style carved door (Arsa, 2015) the use of molding as an appropriate technology has substituted sculptures and carvers. Padas stone statues which were formerly made manually one by one are now produced with molding in which the

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owner of the handicraft business need only to make one model and a mold of the model is made. Thus the process of making the statue can be done by molding the statue using sand and cement or other materials according to what one wishes to use. The owner can even produce statutes in a large number in a relatively short time. While the Balinese style carved door which is complicated enough to make can at last be produced in a relatively shorter time by using an appropriate technology. As shown by Arsa and Laba (2016) there is a high market demand for Balinese carved doors because of the Balinese need to actualize themselves, thus there is a need for innovations in Balinese style carved doors. The study was done by making use of teak wood sawdust which had formerly been dumped. The process of processing the sawdust waste into the product followed five stages, namely (1) the sorting of wood waste, (2) the sifting of the waste, (3) the boiling of the wood sawdust waste, (4) the mixing of the wood sawdust waste with resin by using a mixer to produce composite and (5) the molding of the composite. By following the five stages Balinese style carved doors are produced ready to be sold to the public. Balinese style carved doors which are often called kori kwadi are Balinese traditional doors which are only used in Balinese traditional buildings. Balinese style carved doors were formerly used by noble people since nobility can be associated with a high economic capability. This is caused by the relatively expensive price of a Balinese style carved door, since it is made as something special with very complex carving and in a relatively long time. However, as the thinking pattern of Balinese and the life style of the community have developed, the Balinese style carved door does not only serve as a door to enter into and to exit from a room, but it also functions as a marker of an individual’s social status in the community. Thus for it to be able to be reached by the market the Balinese style carved door which is made of synthetic material and mixed with sawdust waste is in a high demand, which is of course bought by middle class and lower class people. The use of technology in the industrialization of handicrafts in Bali with the most impact on the artisans is the use of casting technology in the production of jewelries in Celuk village. The use of casting technology that is applied by the artisans and entrepreneurs because of a high market demand that pushes the producers to produce

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jewelries in a certain number in a relatively short time. In this context, Marx’s idea about production and Baudrilard’s idea about consumption find their realizations in the phenomenon of the large quantity of jewelries produced to cater for the life style of the postmodern community life style. Scrace (2003) views that success in the folk handicrafts in the wider national and international markets depends very much on the global consumers’ desire. In the case of global market, as stated by Bourdieu, we can differentiate the status of the type of handicraft produced and the type consumed . The handicraft that looks of a high quality, rare, and very beautiful , or has a complex construction has a special and elite consumer market. The elite consumers have a stronger tendency to be able to connect the story about the handicraft and its origin, location, and the specific details about the artisan community , etc. knowing these things, it is very appropriate if Celuk village, Gianyar regency, Bali can be used as an arena of production and sale of jewelries, especially those that are made of gold and silver, since the image of this village as the place of the production of jewelries is not only known locally and nationally but also internationally. Thus, to maintain the image, some entrepreneurs in addition to the shift to the use of casting machine also recruit workers from outside of the village to produce jewelries to meet the market demand. Shifting Production to Consumption: Contestation of Consumer Meaning Shifting the determination of products from producers to consumers is also perceived by the crafters in Bali, namely craft products must be made in accordance with the tastes of consumers. Martono (2011: 134) describe that in the rationality of consumption in the system of consumer society has undergone many changes, where people buy a product no longer based on the needs of his life, but to fulfill their desires. Even the purchased product is often not based on its original function, but rather it is used to validate its identity in the social status of the community. Thus, the factors that influence consumer behavior such as social, cultural and psychological factors must be understood by every manufacturer including craftsmen so that the products they produce can be accepted by the market and the crafters can make a profit. The competition is getting tighter, in such a condition the consumers have a strong position and can

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determine the price based on their acquisition of the bargaining position (Sumarwan, 2003; Kotler, 1993). In this case, the market law that the more products sold in the market of the same type at the same price, the more the consumers are given the opportunity to bargain , so that the consumer’s bargaining position becomes stronger. Baudrillard’s idea (2009: 73) about human right that every human always tries to like an object which will maximally satisfy him or her is an important thing that needs to be understood by the artisan and handicraft entrepreneurs. In this case the consumer tends to be satisfied at the beginning so that he or she finally decide to buy a product in his or her own way. The consumer hopes to be able to enjoy the product that he or she bought and he or she gets a pleasure from the product that he or she bought. This phenomenon of course cannot be ruled out, the development of the consumer’s buying style has to be the main object to be analyzed by the producers, as artisans and handicraft entrepreneurs in producing handicraft products. Since it is not impossible if the consumer has specially noted the product that he or she bought and consumed in a certain place, then he or she will become a limited consumer who is fanatic toward the type of product. Some types of handicraft products can also be used by the consumer as his or her social status marker in the society. Jewelries or Balinese style craved door, for example, can be used by the consumer to show his or her identity. As an example, the consumer becomes fanatic and when he or she wants to buy jewelries, he or she will go to Celuk village. Or if he or she wants to build a house, he or she will choose a Balinese type craved door made by people in Gianyar regency, since it is regarded to have the most unique and beautiful carving. When consumer is offered a variety of products, any consumer’s style will also develop. In the postmodern era which is known as the condition of the consumptive community, this actually becomes an opportunity for the producer to gain a profit. In this context, as the effect of the availability of everything in the market, people are given the opportunity to select, then what will happen next is that they will become spoiled and make buying as the best choice. Widiastini (2014) in her study of the consumer’s behavior in selecting culinary products, the sellers of food carefully understand the need of the people, including the kinds of food tourists prefer to eat and their consumption pattern. Thus, the food product can be in a high demand in the market. This is also applied by the artisans in Bali in some

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places in which they tend to produce products that they usually produce. As an example, the artisan will produce jewelries with a motif or style which is in fashion in the market, although some other jewelries which do not follow the trend such as the bracelet for the three month old ritual and other jewelries which were once in a high demand keep being produced. In this case, the capitalist or the entrepreneurs or artisans with a big capital are required to understand consumers’ desire to consume the goods available in the market ( Lull, 1993 in Atmadja, 2010: 89). By knowing the consumers’ desire, finally, the capitalist will be able to use their domination by manipulating the consumers’ desire (Suyatno, 2013: 23). In line with this, Suyanto (2013: 114-115) states that in the industrial era which is dominated by capitalist strength, Frankfurt school believes that the community consume cultural products generally are not only motivated by the need, but also are caused by the construction and logic of desire that are formed by popular culture attraction including various types of handicraft products with social function as self identity marker in the community. Consumers, in practice, play an important role in activating the trend created by the capitalist, however, they can also create a new trend by adopting a developing trend. There are three stages which are generally followed by producers and consumers, namely observing, imitating, and modifying. In the post industrial era, every individual has something for creating something, including to develop and express ideas, both verbally and nonverbally. In Bali, for example, as what Ardhana believes ( 2017) generally the Balinese worship gods and goddesses by adopting Indian philosophy and statues are worshipped as their manifestations. Then, the artisans will try to find out the people’s statue consumption style. The development of spiritual tourism and Indian film in these three years in Bali has been very massive that has led the people to consume god and goddesses statues and their accessories in a small size to be put in various places which are regarded appropriate for them by the consumers, at home, in the workplace and in the car. This causes the artisans and entrepreneurs to have to adopt the consumer’s behavior, for the products that they produced can be sold well or accepted by market.

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The consumer’s behavior which should also be understood by the producer as what is stated by Kacen, Hess and Walker (2012) that producers have to understand the classes of the consumers in terms of economy. It does not mean that some of them who have a limited amount of money will not like to buy a product that marks their social status. Thus, Arsa ( 2015) explains that the artisans in Celuk village produce jewelries from brass which is plated with gold or silver to give the chance to the lower class people to show up in style in various social and cultural activities in the community, for example in religious ceremonies. The consumer’s way or process of buying the commodities can be described through three stages, namely awareness, desire, and buying. Consumers in practice do not directly determine the products that they will consume, but they also have to understand the products that they will consume, although some consumers are often dominated by their desire than understanding of the products they will buy. Some consumers do some considerations before picking the products that they will buy. Thus, it is also very important for the producers to identify and classify the consumers before selling their products, on the basis of gender, economic class and social status of the consumers in the society. Fadhilah (2011) explains that in practice consumption is interpreted as social class division, the object of consumption is represented through goods which are sought for by the consuming subjects which mark their social class. In this case, there is a difference in the opportunity for the ownership of objects in the form of goods consumed, in which every individual tries to give a meaning to the physical object in a different way based on education, gender, origin, occupation, status and purchasing ability. As Baudrillard‘s perspective the nature of consumption is a social integration with objects throughout the social life arena. Consumption subjects are the consumption community itself. In this context, the consumption in the consuming community has undergone change in meaning which becomes class division that serves as the distinguishing factor and class institution, in which consumption social logic is an autonomous and rational logic which naturally is not related to the appearance of objects as what they are in the surface, but is logic-metaphysical (idealistic), based on the subject’s ideology whose truth tends to be subjective. Practically, the activity of consumption is influenced by individual needs in pursuing social status and self-esteem in the

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society through goods consumption, including handicraft products consumption. Meaningful Space Contestation in Industrialization The tight competition in industrialization is not only felt by big entrepreneurs who have produced their products in a factory but also by artisans of micro businesses, as what is felt by artisans in Bali who take some actions to become the winners in various aspects of life. In practice, industrialization that occurs in handicrafts in Bali has the implication in the contestation of meaningful space in the economic, socio-cultural, and political aspects. Space as social construct is understood as something which is organized spatially which is formed by a set of dynamic processes that are related to power and symbolism, so that it is very important to understand human activities which are distributed in spaces , considering human interactions take place in special spaces with various social meanings (Baker, 2014: 269). While meaning is located in attitude, belief, purpose, justification, and reason used by people every day. Meaning indicates that something actually has an importance for each person in which it is interpreted as a maker shown by an individual in justifying his or her action (Barker, 2014: 167-169). Signification in this case is a process of creating meaning through a sign system, while signifying practices are activities of meaning creation. Consumers are the main target of all artisans, thus the handicraft products produced by artisans and entrepreneurs have to meet the consumers’ taste. As what is explained by Scrase (2003) who quotes Mike Feathersone’s idea, in the consumer’s culture and postmodernism, to buy something is a symbolic experience and is to validate oneself, in which the pleasure in buying something is often greater than the pleasure that comes from the value of what is bought. Thus, the artisan’s innovation in creating an innovative and fashionable handicraft becomes something important which has to be done to win the market. Symbolic signification is a signification through social status that is stressed by the consumers in consuming a product. Thus, the artisans have to try to win the market by creating a product that can continuously be consumed by the market. Artisans occupy the lowest position since they do not only receive the pressure from consumers whose every lifestyle have to be followed, but also from entrepreneurs who in addition to their

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function as the givers of order are also the patrons in their social relations. The artisans are people who can work and produce a product through self learning, without following a normative instructional process. As what is stated by Elizabeth (2013) artisans have a difference in a business frame, in which they create a product that meets the taste of the consumers , they did not get the skill through an educational process, but rather by absorbing information found by various ways, both directly, that is by knowing it from the consumers who made orders, and indirectly, that is by obtaining information from media, both printed and electronic, especially the internet. A more critical view is expressed by Banks (2010) who says that artisans are only producers and they only live in the world of tools and worldly engineering. Handicraft workers are also regarded as additional workers rather than the main workers, such as artists or talented people so that in practice are always under a tight supervision of the managers. In this case, the ones who made order or entrepreneurs. The prize for the handicraft workers are their wages, and they never get any royalties although they are able to create unique handicraft products which meet the consumers’ desire. In this case, the handicraft workers are regarded to always obey the management of the business that is applicable to them, business which has been broken into some divisions. Although the artisans get a low status in industrialization, Adamson G (2007) stresses that they are high quality skillful workers who have a motivation to produce products with a high selling price in the market. Artisans are not only required to possess cultural capital or talent in producing attractive and innovative jewelries, but are also required to possess other types of capital in winning the competition among local business actors. A strong economic capital can be used to develop a better and wide business relation to buy sophisticated technological equipment to be used in helping the production of the handicrafts products. As what is put forward by Scott (1991) in acquiring capitals, people can be divided into two groups, namely the group with a position to dominate, and other one who have to accept the dominance. In their acceptance, they have to accept their identity as producers who can produce handicraft product with good quality and able to earn money to meet their daily necessities in line with Scott’s

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idea (1981: 23) in his theory about peasant economic morality. In this context, it is explained that peasant community members tend to select an attitude which avoid risk in drawing subsistence plan to survive. In Scott’s theory (1981) it is explained that peasants do not care how much is taken by the owner but how they struggle for is the minimal limit of what is left. Artisans finally accept a wage given by the one who orders as long as the wage is enough to meet their daily needs. Based on this condition, it is very natural if in this time many artisans change profession with the aim of earning more income because of the high price of the raw materials for production and the living necessities which become more expensive. Under pressure, artisans keep trying to survive by many ways, including the use of information technology which can be used by everyone even without any restriction. The use of media both printed and electronic is an appropriate choice, moreover, now people tend to use the media to get some information. It is hoped that through the use of technology the handicraft products of the artisans can be sold widely, even they can imitate the types of trendy products in the market. On the other hand, people can live a better life not only economically but also socio-culturally, in other words, the society is willing to appreciate the local products that they have. As what is stated by Kellner (2010: 3- 4) who carefully explains private television creativity. Televisions are generally cultural media that give pleasure. The entertainment media can often be enjoyed which use view, sound, performance to influence the viewers to identify themselves with certain views, attitudes, feelings, and opinions. Consumers’ culture offers a range of goods and services which are very stunning. Media and consumers’ culture work together to produce ideas and actions which are in line with existing values, institutions, beliefs, and practices. Media culture as industrial culture according to Kellner (2010) is organized into mass production model media and is produced for mass audiences based on genre, established formulas, codes, and regulations. Media culture is a form of commercial culture and its product is a commodity which is aimed to produce profits. Media culture is aimed at general public and to achieve the aim, the themes developed have to be up-to-date and are liked by the public.

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Meaningful Space Contestation by Entrepreneurs as the Biggest Capital Owner in Handicraft Industrialization Generally, the second position in the production of handicrafts is occupied by entrepreneurs, although in some cases such as class businesses which have a certain image have been able to reach the first position after they understand the logic of consumers’ desire. They can produce products which are always accepted by consumers, thus, it is this businesses that can activate the market/ consumers. As what is stated by Suyanto (2013: 129) cultural industry has two main characteristics, namely: standardization and quasi individualism, in which cultural industry has been able to form the taste and the trend of the people and develop their consciousness of false needs. Magnis- Suseno (2001) adopts Marx’s idea that capitalism openly places its egoistic interest to gain the highest profit for its business, so that the entrepreneurs will always do a market survey to know the social lifestyle and then activates them as the target of consuming targets. This phenomenon is very clearly proven in fashion products which are also produced by Balinese, that is textile handicraft which in Bali can be divided into two namely cagcag and ATBM textile (Alat Tenun Bukan Mesin (looms which are not machines)). Both handicrafts have been able to activate the consumers to become consumptive. The need to dress up by presenting local nuance but fashionable has led the community to consume textile products massively. The product is not only used as cloth that is compulsory to be worn when someone is going to the temple, but it is also made into dress both as uniform and daily dress. The community live in post-modern era, is characterized by consumerism and the dominance of signs, in which the traditional community has changed toward a modern community now has become hyper modernism. Haryatmoko (2010: 277) stresses that hyper modernism is marked by consumption which is increasingly leaving the logic of needs to enter the sign consumption, in which human life is detected by objects since it has to follow the rhythm of goods that have been transformed into sign which has social meaning. The consumers no longer buy goods because of the use (use value) contained in it, but it’s related to the meaning of the whole object as regulated by sign system (Haryatmoko, 2010: 277). Such condition of the community, is not only found in the higher class people, but also in middle and lower

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classes. To meet human’s need which is increasingly complex, people are spoiled by various ways, thus, loan a spreads out. Consumptive life and even hedonistic life have colored the life of the community in this post-modern era, all want to appear the best, and all want to occupy an existing social status in the community as legitimacy of his/her identity. What is ideal in the new capitalism culture is to become rich by short thinking, in which economy becomes episteme that is the dominant signifying structure of today (S. Sennett, 2006 in Haryatmoko, 2010: 216). In the signification context which is oriented to economy like this, culture is always understood as social values and practices which can unify people as an institution in the effort to achieve each goal, in which individuals only think about their own happiness (Haryatmoko, 2010: 216). People now are largely oriented to consumption in which desire, plan, need, want, and relation are translated as signs and objects to be bought and consumed (Haryatmoko, 2010: 218) which give the opportunity for the capitalist to create a product which makes people stay in a certain group. By understanding this phenomenon, entrepreneurs as capitalist try to create handicraft products which meet the market’s demand and they will aim at producing goods that are consumed by consumptive people by dividing them into high, middle, and lower consumer classes, so that the prices offered are also different in which what is emphasized is the appearance, although the quality are not the same. Suyanto (2013: 108) explains that in the post-modernity era, the most important characteristic is the mechanism and the production which give opportunity for consumption as social cohesion fabric embroiders and as individual identity source. In this case, the consumer’s community will feel that they are out of date and inferior when they do not buy new products, which serve as part of identity of status symbol of the modern community. As stated by Wijayanto (2012) eligo ergo sum which means ‘I choose and that’s why I exist’, which explains that all people have the right to determine their choice since human is naturally a creature who desires (homo volens), who has the right to choose the style or fashion as the formation of his or her identity in community. Practically, consumers in the post-industrial era are generally under pressure in two ways. First, they are pressurized by the need to always buy goods and to show their lifestyle, in order that they always appear to adapt themselves with the development of the

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era. Second, they are pressurized by corporation or commercial industry power which always produce and at the same time appear in the middle of the development of the era which has become increasingly global and post-modern (Suyanto, 2013: 108). Entrepreneurs in getting consumers will always try to produce a product which conforms to the consumers’ lifestyle and continue to control the consumers to consume the products continually. In this case, not only the quality is given the stress but also the quantity. Producers will always try to meet the order by the consumers to develop trust for the products being ordered. In this context, entrepreneurs have to do various ways to meet the consumer’s demand by using all the capital that they have. An order of a large quantity as the effect of a high consumers’ need for a product implies the pressure given by the entrepreneurs to the artisans. In this case, the entrepreneurs push the artisans to produce products in a certain quantity and at a certain time without taking care of the physical and psychological condition of the artisans. This, as pointed out by Bourdieu, is a symbolic violence. Symbolic violence is done by a person with symbolic capital. Symbolic capital is capital that is viewed through classification scheme which is developed socially, in which violence is done by someone who has symbolic capital against an agent with a weaker power. In this context, entrepreneurs who feel that they have capital in the form of production assets dominate the market, so that they can make people order goods for them, try to dominate the workers or the artisans by their own way with the aim to get the highest profit. Symbolic violence done by the entrepreneurs is in line which Aytac, et al’s idea (2011) about violence at the workplace. It is explained that violence at the workplace is caused by some factors which are individual, environmental in practice, which cause inconducive work climate, distrust, and misunderstanding. The implication of violence at workplace can trigger a series of physical and psychological problems in the people who become the victims. The inability of the local artisans to accept pressure from handicraft entrepreneurs who demand products with a certain quantity and quality within a certain time causes the replacement of their position by the new comers who accept the pressure as long as they have money to meet their daily necessities. It is on this occasion that the entrepreneurs have absolute power in determining who have the right to be their workers. On the one hand, the entrepreneurs can hire

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local people and people from the outside so that the economy of the people becomes better, but on the other hand, they can also replace the local people position if they cannot follow the rules that they have determined. This is similar to what is stated by Sutrisna (2008) that industrialization cannot only improve the economic growth of the community, but it can also cause an impact in the life of the community, that is, a high population growth as the effect of the arrival of new comers from other places who work there. The same thing will also happen to the community’s economy in which the local artisans will look for other job after being fired at the workplace in their area to meet their life’s need. Conclusion Handicraft products in Bali that have been produced massively and widely have the implications in various ways. Consumers as the main target of the products have been able to change the production pattern in which in the post-modern and industrialization era the consumers have the most important position with the ability to activate the market with their purchasing lifestyle. The consumers are divided into classes both socio cultural and socio-economical classes. The consumers, who feel that they belong to high class both in terms of socio-cultural and socio-economic status, like people with high class tend to consume goods that are able to maintain their self identity in the community. While consumers with middle to lower socio-economic and socio-cultural statuses always try to appear in style in public so that the producers both the artisans and the entrepreneurs try to produce handicraft products that can be consumed by the consumers of those classes. In this case, appearance becomes more important for the producers in presenting the product that can be accepted by public compared to quality, since the number of consumers exceeds that of the high class consumers. The artisans who feel that they have talents and abilities in creating products try to enter the competition by using all the cultural capital that they have. Although in the economic capital aspect, that is, the material capital, and in the social capital or the marketing network, the majority of the artisans are weak, industrialization whose is presence is followed by information technology development has caused many artisans to be able to sell their products personally in global market through the internet. The artisans can use the sophistication of

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information technology not only in marketing but also in analyzing handicraft products that are in high demand in the market by observing, imitating, and even modifying the products, so that some of the artisans cannot only survive although they are under pressure from the entrepreneurs and consumers but they are also able to exist by introducing themselves through the internet. The entrepreneurs who have strong capital in cultural, social, economical, and political try to show their power to the artisans and show their identity to the consumers so that the brand that they created is expected to become something the consumers look for in meeting their needs and lifestyle. In practice, the entrepreneurs try to activate the consumers to be able to consume the handicraft product produced by understanding the consumers’ lifestyle periodically. The entrepreneurs will always try to develop consumers’ false needs in order they buy and consume from time to time. On the other hand, to meet the consumers’ need the entrepreneurs finally commit symbolic violence against the artisans with the aim of producing products which meet the demand both qualitatively and quantitatively. Reference Adamson, G. 2007. Thinking Through Craft. Berg: Oxford Anam, Mohammad Choirul. Jajang. Langen Bronto Sutrisno. 2016. Pemetaan Kegiatan Seni Rupa Berdasarkan Laporan Hasil Skripsi Mahasiswa Pendidikan Seni Rupa Fbs Undiksha. Jurnal Jurusan Pendidikan Seni Rupa. Volume 4, Nomor 1, 2016.Ardhana, I Ketut. 2017. Religious Teaching on Sustainability in the Contxt of Hinduism in Bali. Sosyoloji Konferanslari- Istanbul Journal of Sociological Studies No: 56 (2017-2)/ 20-40 Ardhana, I Ketut. 2017. Religious Teachings on Sustainability in the Context of Hinduism in Bali. Sosyoloji Konferanslart. Istanbul Journal of Sociological Studies no. 56 (2017-2)/ 20-40 Arsa, I Ketut. 2015. Women And Accessories: Business Opportunity And Craft Industry. E-Journal of Cultural Studies.Volume 8, Number 4, November 2015 Atmadja, Nengah Bawa. 2010. Ajeg Bali Gerakan, Identitas Kultural dan Globalisasi. Yogyakarta. LKIS.

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Aytac, Serpil. Veysel Bozkurt. Nuran Byaram. Selever Yildiz. Mustafa Aytac. 2011. Workplace Violence: A Study of Turkish Workers. International Journal of Occupational Safety and Ergonomics. Volume 17, Nomor 4, Pg 385-402 Banks, Mark. 2010. Craft Labour and Creative Industries. International Journal of Cultural Policy. Volume 16. Pg 305- 321 BarkerChris. 2014. Kamus Kajian Budaya. Yogyakarta:Kanisius. Benjamin, Walter. 1969. “The Work of Art in the Age of Mechanical Reproduction dalam Illuminations ” dalam Illumination (edt. Hannah Arendt). New York: Schocken Books. Bourdieu, Pierre. 2010. Arena Produksi Kultural Sebuah Kajian Sosiologi Budaya. Terjemahan Yudi Santosa. Yogyakarta:Kreasi Wacana. Damayanti, Vivin Retno. 2008. Proses Industrialisasi di Indonesia Dalam Perspektif Ekonomi Politik. Journal of Indonesian Applied Economics. Volume 2, Nomor 1, Mei 2008: 68-89. Didit, Purnomo dan Devi Istiqomah. 2008. Analisis Peranan Sektor Industri Terhadap Perekonomian Jawa Tengah Tahun 2000 dan Tahun 2004 (Analisis Input Output). Jurnal Ekonomi Pembangunan. Volume 9. Nomor 2, Desember 2008. Hal 137-155 Fadhilah. 2011. Relevansi Logika Sosial Konsumsi Dengan Budaya Konsumerisme Dalam Perpsektif Epistimologi Jean Baudrillard. Jurnal Kybernan, Vol.2, No.1, 1 Maret 2011. Hal : 39-57. Garber, Elizabeth. 2013. Craft as Activism. The Journal of Social Theory in Art Education (33) (K. Staikidis, Ed.). 53-66. Giles Slade. 2012. The Big Disconnect: the story of technology and loneliness. New York: Prometheus Books. Haryatmoko, 2010. Dominasi Penuh Muslihat Akar Kekerasan dan Diskriminasi. Jakarta: Gramedia Kacen, Jacqueline J. James D.Hess. DougWalker. 2012. Spontaneous Selection: The Influence of Product and Retailing Factor on Consumer Impulse Purchase. Journal of Retailing and Consumer Service. Volume 19, Issue 6, November 2012, Pages 578-588

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Kellner, Douglas. 2010. Budaya Media Cultural Studies, Indentitas dan Politik: Antara Modern dan Posmodern. Yogyakarta: Jalasutra Kotler, Philip.1993. Manajemen Pemasaran, Perencanaaan, Implementasi dan Kontrol. Jakarta: PT Rosdakarya. Magnis, Franz-Suseno. 2001.. Pemikiran Karl Marx Dari Sosialisme Utopis ke Perselisihan Revisionisme. Jakarta:PT Gramedia Pustaka Utama. Marcuse, Herbert. 2000. Manusia Satu Dimensi. Terjemahan Silvester G. Sukur dan Yusup Priyasudiarja. Yogyakarta: Bentang Martono, Nanang. 2011. Sosiologi Perubahan Sosial Perspektif Klasik, Modern, Posmodern dan Poskolonial. Jakarta: PT. Raja Grafindo Persada. Plummer, Ken. 2011. Sosiologi The Bacis. Jakarta:Raja Grafindo Persada. Scott, Bruce R. 2006. The Political Economy of Capitalism. Harvard Business School Working Paper, No. 07-037, December 2006. Scrase, Timothy J. 2003. Precarious Production: Globalisation and Artisan Labour in the Third World. Sumarwan, U. 2003. Perilaku Konsumen Teori dan Penerapannya Dalam Pemasaran. Jakarta: Ghalia Indonesia Sutrisna, Endang. 2008. Dampak Industrialisasi Terhadap Aspek Sosial Ekonomi Masyarakat. Jurnal Industri dan Perkotaan. Volume XII, Nomor 22, Agustus 2008. Suyanto, Bagong. 2013. Sosiologi Ekonomi Kapitalisme dan Konsumsi di Era Masyarakat Post-Modernisme. Jakarta:Kencana. Widiastini, Ni Made Ary. Risa Panti Arini. Nyoman Dini Andiani. 2014. Pengemasan Makanan Lokal Sebagai Produk Wisata Kuliner di Bali. Jurnal Ilmiah Pariwisata. Volume 19, Nomor 2. Wijayanto, Eko. 2012. Genetika Kebudayaan Seri 2. Yogyakarta: Salemba Humanika.

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HIV/AIDS – A LEGAL ANALYSIS FROM HUMAN RIGHTS PERSPECTIVE

S.Sreenivasa Rao Research Scholar Dr.B.R.Ambedkar College of Law Andhra University, Visakhapatnam

Introduction HIV/AIDS is standing in front of us as one of our biggest enemies and if we want to defeat it than protection of human rights of the persons infected, affected and vulnerable is very important. When human rights principles guide the process by which local and national responses are implemented the results are responses tailored to the needs and realities of those affected. Such principles include non- discrimination, participation, inclusion, transparency and accountability. Moreover, given the universality and indivisibility of human rights, it is essential that all people in a society benefit from all rights so that they have full access to HIV prevention information, education, services and commodities, to HIV treatment and care, and to support that mitigates the impact of the epidemic. In the 1980s, the relationship between HIV/AIDS and human rights was only understood as it involved people infected with HIV and with AIDS and the discrimination to which they were subjected For HIV- infected people and people with AIDS, the concerns included mandatory World Health Organization, World Health Assembly, Avoidance of Discrimination Against HIV-Infected Persons and Persons with AIDS, preamble, resolution WHA41.24 (May 13, 1988)

HIV testing; restrictions on international travel; barriers to employment and housing, access to Education, medical care, and or health insurance, and the many issues raised by names reporting, partner notification, and confidentiality. These issues are grave, and almost 20 years into the epidemic, they have not been resolved. In some ways, the situation has become even more complicated, as old

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issues appear in new places or present themselves in new or different ways. For example, in certain settings, access to employment has continued to be routinely denied to people infected with HIV. Even in places where this situation has improved, HIV – infected individuals now run the risk of finding themselves excluded from workplace health insurance schemes, with considerable impact on their health and, therefore, on their capacity to work. There are also new issues, with tremendous human rights implications, that have been raised for HIV-infected people, in particular the large and growing disparities and inequalities regarding access to antiretroviral therapies and other forms of care. The 1980s were extremely important in defining some of the connections between HIV/AIDS and human rights. By the end of the decade, the call for human rights and for compassion and solidarity with people living with HIV/AIDS had been explicitly embodied in the first WHO global response to AIDS. This approach was motivated by moral outrage but also by the. See, for example, Statement from the community AIDS movement in Africa, presented at the meeting on the international partnership against HIV/AIDS in Africa, New York, UN Headquarters, December 6-7, 19993 World Health Organization, World Health Assembly, Resolution WHA 40.26, Global Strategy for the Prevention and Control of AIDS, Geneva, WHO, 5 May 1987 recognition that protection of human rights was a necessary element of a worldwide public health response to the emerging epidemic The implications of this call were far – reaching. By framing this public health strategy in human rights terms, it became anchored in international law, thereby making governments and intergovernmental organization publicly accountable for their actions toward people living with HIV/AIDS. The ground breaking contribution of this era lies in the recognition of the applicability of international law to HIV/AIDS and therefore to the ultimate responsibility and accountability of the state under international law for issues relating to health and well-being. Human rights are broadly concerned with defining the relationship between individuals and the state. International human rights law dictates that governments should not do things such as torture people, imprison them arbitrarily, or invade their privacy. Governments should, however, ensure that all people in a society have shelter, food,

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medical care, and basic education. The concept of human rights has a long history, but the modern human rights movement dates back about 50 years to when the promotion of human rights was set out as one of the purposes and principles of the newly created United Nations. The key human rights document and the cornerstone of the modern human rights movement is the Universal Declaration of Human Rights (UDHR). It is a common aspirational document, by and for governments, about what rights should exist for all people everywhere. A number of international human rights treaties exist that further elaborate the rights set out in the UDHR, including.

 The International Covenant on Civil and Political Rights  The Covenant on Economic, Social, and Cultural Rights  The Convention on the Elimination of All Forms of Racial Discrimination

 The Convention on the Elimination of All Forms of Discrimination Against Women

 The Convention on the Rights of the Child  Each of these documents lays out legally binding obligations for the governments that sign on to them. Countries that become party to international human rights treaties accept certain procedures and responsibilities, including periodic submission of reports on their compliance with the substantive provisions of the texts to international monitoring bodies.

 Health and government responsibility for health in the context of the HIV/AIDS epidemics is codified in these documents in several ways. In almost all of them, the right to the highest attainable standard of physical and mental health appears in some form. Even more importantly, nearly every article of every document has clear implications for health and for HIV/AIDS. Everything from the rights to information and association to the rights to social security or to the benefits of HIV/AIDS and for the work of public health. Human rights law and HIV Discrimination against people with HIV is a deep and evasive problem exacerbated by the fact that many of the people who have been and will

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be affected by the epidemic are people in a socially and economically disadvantaged position. No programme to address the epidemic can afford to ignore the fact that HIV threatens human rights are profoundly as it threatens public health. The principles that should guide legal policy on HIV are very simple. a) The law can and must be used to establish a protective and supportive framework for people affected by the epidemic and not a punitive one. b) Careful and informed ethical debate can guide the direction of the evolution of law in this area. c) The law can be used actively as an instrument to bring about change in behavior d) Only by having an informed group of engaged lawyers will the legal and human rights issues associated with the epidemic be properly tackled. Legal issues that arise in the HIV context Discrimination Several cases of discrimination in the workplace were noted in the following

a) Badan Singh vs Union of India (2002) – Delhi high court Case against state band of India (2002) Bombay high court. b) A Case against New India Assurance co (2004) Bombay high court. c) A Case against The chairman, state level 2006 police recruitment board & others. d) South Indian inhabitant of number vs Director general of polices, CISF & others (2004) Bombay High court The strong focus in the 1980s on the human rights of people living with HIV/AIDS also helped lead to increased understanding in the 1990s of the importance of human rights as a factor in determining people's vulnerability to HIV infection and their consequent risk of acquiring HIV infection as well the probability of their accessing appropriate care and support. The interaction between HIV/AIDS and human rights is most often illustrated through the impact on the lives of individuals of neglect, denial, and violation of their rights in the context of the

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HIV/AIDS epidemic. This applies, albeit in different ways, to women, men, and children infected with, affected by, and vulnerable to HIV. People infected with HIV may suffer from violations of their rights when, for example, they face government-condoned marginalization and discrimination in relation to access to health, education, and social services7. In this context, the realization of rights by people living with HIV would require non-discriminatory access within a supportive social environment. People are affected by HIV/AIDS when their close or extended families, their communities and, more broadly, the structures and services that exist for their benefit are strained by the consequences of the pandemic and as a result fail to provide them with the support and services they need. These effects of the HIV epidemic on people's lives may be compounded marginalization and stigmatization on the basis of such attributes as race, migrant status, behaviors, or kinship that may be perceived as risk factors for HIV infection. Neglect or violation of the rights of people affected by HIV may include restricted or denied access to health, services, education and social programs8 .People affected by HIV may progress toward the realization of their rights and better health if the enabling conditions exist to alleviate the impacts of personal, societal, and programmatic issues on their lives. This requires policies and programs designed to extend support and services to affected families and communities. Children orphaned by HIV/AIDS illustrate this need. Vulnerability to HIV is the lack of power of individuals and communities to minimize or modulate their risk of exposure to HIV infection and, once infected, to receive adequate care and support. Even in populations where HIV has not spread widely, some individuals may be more vulnerable than others with regard to HIV. For example, gender and/or economic inequality may force a monogamous woman to engage in unprotected sex with her spouse, even if he is engaging in sex with others. Adolescent girls and boys may be vulnerable to HIV by being denied access to preventive information, education, and services. A truck driver's vulnerability to HIV may be exacerbated by peer pressure to engage in multiple unprotected sexual encounters. Sex workers may have greater vulnerability to HIV if they cannot access services to prevent, diagnose, and treat sexually transmitted infections, particularly if they are afraid to come forward because of the stigma

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associated with their thereby effectively modulate the health risks to which they may be exposedi.occupation. Vulnerability is heightened by the denial of such rights as the rights to information, education, association, or essential care. To reduce vulnerability requires actions that enable individuals and communities to make and effectuate choices in their lives and thereby effectively modulate the health risks to which they may be exposed The effects of discrimination--particularly in the forms of racism, gender-based discrimination, and homophobia--continue to exacerbate the impact of the pandemic on the lives of individuals and populations around the world. It is increasingly recognized that realization of human rights is critical to protecting the rights and dignity of those infected and affected by HIV/AIDS, and to decreasing the relative vulnerability of individuals and communities. Current HIV/AIDS Prevention and Care Programs in Resource- Constrained Settings: A Handbook for the Design and Management of Programs. Arlington, Virginia: Family Health International, 2000.The development of the health and human rights framework coincided with the beginning of the rapid spread of HIV/AIDS. Since then, the international community has increasingly turned to human rights language and instruments to address the disease. Not only are human rights essential to addressing a disease that impacts marginalized groups most severely, but the spread of HIV/AIDS itself exacerbates inequality and impedes the realization of a range of human rights. Policy developments of the past decade include the United Nations (UN) Committee on Economic, Social and Cultural Rights' General Comment on the ‘Right to Health’, the UN Declaration of Commitment on HIV/AIDS, and the UN's International Guidelines on HIV/AIDS and Human Rights, among others. Rights-related setbacks include the failure of the Declaration and its 5-year follow-up specifically to address men who have sex with men, sex workers, and intravenous drug users, political restrictions placed on urgently needed US President's Emergency Plan for AIDS Relief (PEPFAR) funds, and the failure of many countries to decriminalize same-sex sex and outlaw discrimination against people living with HIV/AIDS. Male circumcision as an HIV prevention measure is a topic around which important debate, touching on gender, informed consent and children's rights, serves to illustrate the on-going vitality of the health and human rights

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dialogue. Mechanisms to increase state accountability for addressing HIV/AIDS should be explored in greater depth. Such measures might include an increase in the use of treaty-based judicial mechanisms, the linking of human rights compliance with preferential trade agreements, and rights requirements tied to HIV/AIDS funding. With the applicability of international law to HIV/AIDS, governments are publicly accountable for their actions toward people in the context of HIV/AIDS. Given the reality of violations that continue to occur, it is useful to consider the specific human rights responsibilities of governments. Governments are responsible for not violating rights directly, as well as for ensuring the conditions that enable people to realize their rights as fully as possible. It is understood that, for every human right, governments have responsibilities at three levels:

 They must respect the right  They must protect the right  They must fulfill the right As an illustration, consider governmental obligations in the context of HIV, using one right--the right to education: Respecting the right means that states cannot violate the right directly. This means that the right to education is violated if children are barred from attending school on the basis of their HIV status. Protecting the right means a state has to prevent violations of rights by non state actors and offer some sort of redress that people know about and have access to if a violation does occur. A state has to ensure, for example, that religious groups are not successful when they try to stop adolescents from accessing reproductive health education. Fulfilling the right means states have to take all appropriate measures- legislative, administrative, budgetary, judicial, and otherwise-toward fulfilling the right. If a state fails to provide essential HIV/AIDS prevention education in enough languages and media to be accessible to everyone in the population, this in and of itself could be understood to be a violation of the right to education. In most countries, resource and other constraints can render it impossible for a government to fulfill all rights immediately and completely. The mechanisms responsible for monitoring governmental

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compliance with human rights obligations recognize that, in practical terms, a commitment to the right to basic education will require more than just passing a law. It will require financial resources, trained personnel, facilities, textbooks, and a sustainable infrastructure. Therefore, realization of rights is generally understood as making steady progress toward a goal. This principle of "progressive realization" is fundamental to the achievement of human rights. It is critical for resource-poor countries, which are responsible for striving toward human rights goals to the maximum extent possible; however, it is also important because it imposes an obligation on wealthier countries to engage in international assistance and cooperationii. In addition, as member states of intergovernmental and multilateral institutions, governments can be challenged to account for the impact of the actions of these institutions on health and development. Despite the importance attached to human rights, there are situations where it is considered legitimate to restrict rights to achieve a broader public good. As described in the International Covenant on Civil and Political Rights, the public good can take precedence to "secure due recognition and respect for the rights and freedoms of others; meet the just requirements of morality, public order, and the general welfare; and in times of emergency, when there are threats to the vital interests of the nationiii." Public health is one such recognized public good. Traditional public health measures have generally focused on curbing the spread of disease by imposing restrictions on the rights of those already infected or considered most vulnerable to becoming infected. Coercion, compulsion, and restriction have historically been significant components of public health measures. Although the restrictions on rights that have occurred in the context of public health have generally had as their first concern protection of the public's health, the measures taken have often been excessive. Interference with freedom of movement when instituting quarantine or isolation for a serious communicable disease--for example, Ebola fever, syphilis, typhoid, or untreated tuberculosis is an example of a restriction on rights that may in some circumstances be necessary for the public good and therefore could be considered legitimate under international human rights law. However, arbitrary measures taken by public health authorities that fail to consider other valid alternatives may be abusive of both human

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rights principles and public health "best practice." There are countless examples from around the world of this sort of abuse in the context of HIV/AIDS. Certain rights are absolute, which means that restrictions may never be placed on them, even if justified as necessary for the public good. These include such rights as the right to be free from torture, slavery, or servitude; the right to a fair trial; and the right to freedom of thoughtiv. Interference with most rights can be legitimately justified as necessary under narrowly defined circumstancesv. Limitations on rights, however, are considered a serious issue under international human rights law, regardless of the apparent importance of the public good involved. When a government limits the exercise or enjoyment of a right, this action must be taken only as a last resort and will only be considered legitimate if the following criteria are met:

 The restriction is provided for and carried out in accordance with the law.

 The restriction is in the interest of a legitimate objective of general interest.

 The restriction is strictly necessary in a democratic society to achieve the objective.

 There are no less intrusive and restrictive means available to reach the same goal.

 The restriction is not imposed arbitrarily, i.e, in an unreasonable or otherwise discriminatory mannervi. Whereas this approach has long been recognized by those concerned with human rights monitoring and implementation as relevant to analyzing a government's actions, it has also recently begun to be considered a useful tool in a number of places by those responsible within government for HIV/AIDS-related policies and programs India has one of the largest populations of HIV positive persons in Asia and the world. While it is generally accepted the world over that there must be a twin strategy for combating HIV/AIDS- prevention and treatment, the Indian government has focused largely on prevention, with far less emphasis placed on treatment. Furthermore, people living with HIV/AIDS are stigmatized and face significant discrimination. In this context, the HIV/AIDS and the Law Initiative at HRLNuses a

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rights-based approach to support people affected by HIV against all forms of discrimination by defending their fundamental human rights including their right to life, health, privacy, education, employment, housing, and other matters. Conclusion HIV / AIDS prevalence in India represents approximate 72 per cent of all prevalence in South / South East Asia. There were an estimated 5.134 million people living with HIV/AIDS in India at the end of 2004. Today in many countries across the world HIV/AIDS is considered to be a disability and accordingly the person suffering with HIV/AIDS is given protection as a disabled person and is given protection from being ostracized and also helps person to secure a job as there is reservation for the disabled persons. In India, people suffering from HIV/AIDS are not included under the Disability Act of 1995.

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ROLE OF TRIGUNAS BEHIND HUMAN EXISTENCE

Dr. D. Jyothi Asst.professor Dept of sankya Yoga R.S.Vidyapeetha Tirupati

Three – fold pain :- दुःखयािभघातात ् जासा तदपघातके हेतौ।

े साsपाथा चेत ् नैकातायततोsभावात ्।। From the torment caused by the three kinds of pain, proceeds a desire for inquiry into the means of terminating them, if it be said that the inquiry is superfluous since visible means exist, reply is, not so because in the visible means there is the absence of certainty in the case of the means and permanency of pain. Intra – Organic Pain (Aadhyatmikadukha) :- This Intra-organic pain is two types – 1. Bodily 2. Mental. Bodily pain is caused by the disorder of wind-bile-phlegm and mental misery is caused by lust, anger, greed, infatuation, fear, envy, grief, and non-perception of particular objects. Pain caused by external influences – Aadhibhautikadukha – This pain is caused by man , beasts, birds, reptiles and plants and inanimate things. Pain caused by Supernatural influences – Aadhidaivikadukha – This misery is caused by the evil influences of Yaksha –a class of Demi- Gods who are described as the attendants of Kubera. Rakshasas – Goblin, evil spirit, Vinayaka – Obstacles and planets.

Mahabharata says 6.43.1. गीता सुगीता कतया कमयैः शावतरैः. The Bhagavadgita needs to be mastered, what is the need for a pile of scriptures. No words are enough to praise the Gita, the Universal Mother. Gita teaches all concepts that are essential to us to lead such a life which is free from physical,mental,emotional,intellectual and spiritual afflictions. Gita teachings are very essential to the present

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society because stress is ruling us now a day. Though technology is developing day by day yet stress is not controlled. Stress leads to mental disturbance which ultimately leads to so many physical and psycho-somatic disorders. Our samskaras are cause of our tensions. We have bundle of good and bad samskaras i.e. SUBHA AND ASUBHA samskaras which are cause for our peaceful and painful life. Bhagavadgita helps us how to overcome ASUBHA samskaras and cultivate SUBHA samskaras by its techniques. Gita says the mind can be vitalized by reducing the Vasanas. Allof us know something about the mind and we try our best to control mind by adopting various practices. Controlling the mind is a very interesting inner game. Gautama Buddha also taught ‘’ a person who conquers himself is the greater conquer rather than conquers in battle a thousand men a thousand times’’. One who has no control over his mind cannot have peace of mind. One can lead their life according to their wish if the mind is controlled by the training. The mind manifests itself in the five conditions i.e., scattering, darkening,gathering,one-pointed and concentrated by the play of three gunas i.e., Sattva,Rajas and Tamas. The term GUNA used in Bhagavadgita indicates not the properties of a material but the ‘attitude’ with which the mind functions. It indicates the three different ‘climatic conditions’ that influence the psychological being in us. The three gunas are Sattva(unactive), Rajas (active) and Tamas (inactive). Purity,Passion and inertia these ‘Gunas’ born of ‘Prakriti’,

bind fast in the body the Embodied, the Indestructible:-

सवं रजतम इित गुणाः कृितसभवाः।

िनबनत महाबाहो देहे देहनमययम ्।। (भगवता 14.5) The three gunas in different properties influence the mental and the intellectual caliber of every individual and these influences provide the distinct flavor in each personality. All three are always present in every person but from individual to individual their proportion slightly differs, hence the distinct aroma in the character, conduct and behavior of each individual. The term Guna also means ‘rope’, suggesting that the spiritual beauty of life in us is tied down to the inert (unconsciousness) an insentient matter in which the livingbeing is binded by the threegunas

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for long time. Patanjali yoga sutras says that Gunas dominate one another

रजतमािभभूय सवं भवित भारत।

रजः सवं तमैव तमः सवं रजतथा।। (भगवता 14-10) Samkhyakarikas of Isvarakrishna also said the same:-

ीयीितवषादामकाः काशवृिनयमाथाः।

अयोयािभभवायजननिमथुनवृय गुणाः।।( सांयकारकाः 12) The attributes are of the nature of pleasure, pain and delusion, they serve the purpose of illumination, action and restrain and they are mutually dominating and supporting, productive and co-operative. Mutually dominating because when one becomes active for some purpose, it dominates over the other. For example, sattva attains its calm nature only after dominating over the Rajas and Tamas attributes. Similarly , the Rajas attains its agitated nature by subduing the sattva and Tamas attributes and Tamas a ttains to its torpid condition by subjugating both sattva and Rajas. Mutually supporting – The statement supporting each other is not made in the sense of the container and the contained. What is meant by support here is that when the operation of one depends upon another, then it becomes the Ashraya of the former. For instance, Sattva by resting upon activity and restraint , subserves Rajas and Tamas attributes with illumination. Rajas by resting upon illumination and restraint subserves Sattva and Tamas with activity and Tamas resting on illumination and activity subserves Sattva and Rajas with restraint. Mutually productive – One produces its effects resting upon the other two. Production here means modification and it is always of the same nature as of the attributes. This is why it is not caused means not produced by some cause because of the absence of a cause which is a different Tattva. Neither is non-eternality entailed here because of the absence of dissolution in another Tattva – there is no merging of it into another tattva essentially different from itself. Mutually cooperative – That is , they are mutually concomitants and never exist separated from one another.All the attributes are mutual

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consorts, all go everywhere – means omnipresent. Sattva is the consort of Rajas. Rajas is the consort of Sattva, both of these sattva and Rajas are the consorts of Tamas and Tamas is the consort of both Sattva and Rajas. The first union or disunion of these has never been seen. It has been said that the attributes serve the purpose of illumination, activity and restraint . The Gunas, which mutually differ and yet always co-operate, work like the oil, wick and flame of a lamp and illuminate the entire purpose of the Purusha and present it to the Buddhi or the Intellect.The same said

सवं लघु काशकिममुपभकं चलं च रजः।

गु वरणकमेव तमः दपवचाथतो वृः।।( सांयकारका 13) The Sattva attribute is buoyant(laghu) and illuminating, the Rajas attribute is exciting and mobile, and the Tamas attribute is sluggish and obscuring (enveloping- varanakam).Their functioning is for a single purpose like that of a lamp. SATTVA GUNA

Representat Nature Effects Characteris Futu Fruit or Effect ive tic re Result Colour Signs Life Stainless Binds The light of Born Pure joy Wisdo , the understandi in and m individu ng shines highe Knowled WHITE Lumino us, al to through all r and ge happine the senses purer Sorrowle ss and world ss knowled s ge

RAJO GUNA

Represent Nature Effects Characteristic Futur Fruit Effe ative Signs e or ct Colour Life Result Desire,Passion, Binds Greed,activity, Born Gre

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RED Thirst, the desire, amon Sufferi ed Attachment individ Restlessness g ngs ual to and longing fo men action worldly attac s enjoyments hed to actio n

TAMO GUNA Represe Natu Effects Character Futu Fruit Effect ntative re istic re or Colour Signs Life Resu lt Binds the The Ignor Forgetfuln BLACK Ignor individual to individual Born ance ess, ance heedlessness exhibits amo Delusion,i ,indolence dullness,i ng gnorance, And sleep nertness, the Carelessne Heedlessn lowe ss ess and r delusion real ms of bein gs such as the anim al and vege table king dm

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S. choic Sattva Rajas Tamas No es . 1 Altar Gods Yakshas and Rakshasas Ghosts and of Bhutas wors hip 2 Ahar The food which The foods that are Food which a - increases life, bitter, sour, saline, is stale, Food purity,strength,health,j excessively hot, tasteless, oy and cheerfulness pungent, dry and putrid and ( good appetite) which burning, are liked by rotten, are savoury and the Rajasic and are refuse and oleaginous, substantial productive of pain, grief impure, is and agreeable are dear and disease. the food to the Sattvic person. liked by the कवललवणायुणती Tamasic.

णवदाहनः। यातयामं आहारा राजसयेा गतरसं पूितं आयुसवबलारोयसुख खशोकामयदाः।। पयुषतं च ीितववधनाः।

यत ्। रयाःनधाःथरा उछमप ा आहाराः चामेयं सावकयाः।। भोजनं तामसयम ् ।।

3 Sacrifice that is Sacrifice which is Sacrifice - performed without offered with desire for which is Sacrif desire for fruits and for contrary to ice fruit ,enjoined by the ostentation. scriptural scriptures,and with a injunctions, firm faith that the in which sacrifice is one’s duty. अिभसधाय तु फलं there is no

दभाथमप चैव यत ्। distraction of food or अफलाकािभयो इयते भरते तं यं gift and

विधो य इयते। वद राजसम ्।। that which www.ijmer.in 178 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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is devoid of ययमेवेित मनः faith and समाधाय स सावकः।। mantras.

विधहनमसृ ानं महनमद

णम ्। दावरह तं यं तामसं

परचते।। 4 Tapa Performing the triple Performed for the sake Performed s - austerity of body,mind of gaining good with self- Auste and speech with reputations, honour and torture out rity steadfastness, faith and reverence in society and of some desirelessness with hypocricy. This foolish tapas is unstable and notion and दया परया तं transitory. for the तपतवधंनरैः।अफला purpose of सकारमानपूजाथ तपो destroying कािभयुैः सावकं दभेन चैव यत ्। others.

परचते। यते तदह ों राजसं मूढाहेणा

चलमुवम ्।। मनो यपीडया यते

तपः। परयोसाद नाथ वा तामसमुदा

तम ्।। 5 Daan Gift that is given with Gift that is given with Gift given a - a sense of duty, in a fit the expectation of at a wrong Chari time and place, to a receiving something in place and www.ijmer.in 179 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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ty worthy person without return, for reward or time to expecting anything in given reluctantly. unworthy return. persons यु युपकाराथ without दातयिमित यानं respect or s फलमुय वा पुनः। दयते नुपकारणे। with insult. दयते च परलं देशे काले च पाे च अदेशकाले तानं राजसं मृतम ्।। तानं सावकंमृतम ्।। यानमपाे य

दयते। असकृतमव ातं तामसमुदा

तम ्।।

Role of Trigunas behind Kaivalya – Salvation :-

पुषाथशूयानां गुणानां ितसवः कैवयं वपिता वा IV – 34 ) िचितशरित।।(योगदशनम ् – The Gunas act for the enjoyment of the Purusha. As soon as the Purusha realizes His own native state of isolation, the Gunas, having fulfilled the object, cease to act. Their effects, the various modifications of Gunas, get Laya or involution. They merge into their causes. Nothing remains for the Purusha to cognize. This does not mean that the universe has come to an end. The world continues to exist as usual for those who have not attained Kaivalya. The Indriyas are drawn into the mind, the mind into the Mahat , and the Mahat into the Purusha. Means for Kaivalya and Purusha cognition :- III - 56 सवपुषयोः शुदसाये कैवयिमित।। योगदशनम ् Perfection is attained when the intellect becomes as pure as the Atman itself. When the soul realizes that it is absolutely independent and it does not depend on anything else in this world, this highest knowledge, Kaivalya, isolation or perfect independence comes in. The soul feels that it is ever free, unchanging, immoral, beginningless,

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endless, infinite, beyond time, space and causation, full of bliss, peace and knowledge. When the intellect or Sattva is rendered as pure as the Purusha, when it loses all consciousness of action on its own part, then its purity is said to be equal to that of the Purusha. The intellect or Sattva is annihilated. Purusha only remains free in His native, pristine divine glory. Sattva means here intellect. Purusha is reflected in intellect. Sattva is the cause for knowledge and Ahamkara. The intellect attains the same state as that of Purusha when it becomes absolutely pure and when it remains motionless and when all its functions and activities stop completely. ( II – 25 sutra should be explained) The Purusha is an embodiment of intelligence. He is ever pure and eternally free. He is always the silent witness of the play of prakriti. Through intellect, the Purusha appears as if seeing, although really he never sees or does anything. The qualities of intellect ae superimposed on the Purusha. Just as the real colour of the flower appears on the transparent crystal, so also the qualities of Buddhi appear on the Purusha. Hence, the Purusha appears to be happy or miserable. The same said in Yogadarsana – s II – 20 ा िशमाः शुदो प ययानुपयः।। Prakriti is for the Purusha. If the Purusha were not, the being of Prakriti could never have been as stated in sutra II – 18. Just as the cows allow the milk to flow freely to the calf, so also this prakriti places all her products before the Purusha for his enjoyment, experience and emancipation. It is said Yogadarsana – II – 21 – तदथ एव ययामा – For His – Purusha’s purpose only is the existence of the knowable the object of experience. Even though destroyed to him, whose purpose has been fulfilled,it Pradhana – Prakriti is not yet destroyed, because it is common to others. According to the Sankhya and Yoga philosophy even if one becomes a Mukta, the pradhana and its modifications exist for others because others not yet attained kaivalaya. The same said in Yogadarsana – II- 22 कृताथ ित नमयनं तदयसाधारणवात ्। purusha unites with the Buddhi and enjoys the different objects. This is the cause for human sufferings. Ignorance is the cause for this conjunction. This Prakriti and Purusha are united from time

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immemorial. If this union is separted, the Purusha recognizes his original divine glory. The original conjunction is the union of Purusha with the Buddhi. Through Buddhi, he is united with body. He mistakes this perishable body for the real purusha. Through this body, he gets united with wife, children,relatives and friends. The whole samsara has started now. Disconnect yourself from the Prakriti and becomes a Mukta Purusha. This is the essential teaching of Yogadarsana. Just as the existence of seeds is inferred from the blades of grass shooting forth in the rainy season, so also it is rightly inferred that he whose tears flow and whose hairs stand on end when he hears the name of God or Moksha, has surely a store of karma tending to liberation, as the seed of the recognition of the distinction is already there. The perception of mind ceases to appear as Purusha. It is said - 25) वशेषदिशन आमभावभावनाविनवृः (योगदशनम ् – for the man of discrimination the Self or Purusha, the perception of the mind ceases. Discrimination is Seven Fold – – 27. साभूमयः तय सधा ातभूिमः ा – योगदशनम ् – The attains the knowledge in seven stages on after another. The seven stages are the seven prajna bhumikas. The first four relate to the objective side – karyavimuktis and the last three relate to the subjective side – chittavimuktis. In each stage the yogi will perceive the following feelings –

1. I have known all that was to be known and nothing further remains to know. The dissatisfied state of mind has disappeared . All doubts vanish. 2. Nothing can give me any pain. 3. By attaining kaivalya, I have attained everything and nothing more remains – Here he is aaptakama. 4. I have fulfilled all my duties now – Here he is a kritakritya. 5. My mind is at complete rest. All distractions have vanished – Here the freedom of the mind is threefold. 6. The Gunas have all dropped away, like stones from the mountain top, never to rise up again.

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7. I am what I am , ever free. I am established in my Self, I am all bliss and knowledge. I have no connections. I am Kevala Purusha. These are the seven stages of knowledge or feelings of the Yogi I the seven Prajnabhumikas. Mind which is ready for Kaivalya – The mind which was bent upon worldly things is now bent upon discrimination. Such a mind is naturally attracted towards kaivalya. The Yogi has no other thought than the idea of Kaivalya. He now knows that the mind or Prakriti is entirely distinct from the Soul – Purusha. He becomes absolutely fearless. All the sorrows melt now. All klesas totally vanish. He feels his absolute freedom now. He has reached the highest state or goal of life. He has the highest knowledge.Even though the mind of the yogi is full of the idea of Kaivalya at intervals the previous impressions overpower him. There comes break in his knowledge. All these samskaras also should be obliterated and entirely wiped out. Then he will have continuous knowledge without any break. In the interval between one modification to another modification, extraneous modifications born of previous impressions may try to enter as foreign bodies and may break the continuous stream of discrimination and Kaivalya. The old vasanas can be destructed by the same as klesas are destroyed. The same said IV-28. हानमेषां लेशवदुम ् – योगदशनम ् – The modifications that manifest in the internal, lose their force and energy gradually and become like burnt seeds and so do not trouble the Yogi. The old vasanas should be completely destroyed by the same way as the afflictions are destroyed, i.e., by meditation and by resolving the mind back into its primal cause i.e., by attaining Samadhi. Kaivalya is not a state of negation or annihilation as some foolishly imagine. It is perfect awareness. It is like Amla fruit in the palm of the hand. It is the highest state of bliss and knowledge . It is the highest goal of life. It is the eternal life in the spirit or pure consciousness. It is the state of absolute peace, where cares, worries,fears,anxieties, tribulations,sorrows,vasanas and desires do not torment the soul. It is the state that cannot be adequately described in words as the sweet taste can not be explained by words unless we experience it. It is the state which is to be realized and felt through Aparoksha Anubhuti,

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one’s own experience through Vairagya, Sadhana and Samadhi. When the Purusha has completely disconnected himself from the Prakriti and its effects, when he has realized that his happiness does not depend upon external objects, when he has recognized his own glory and independence, and when he feels his absolute freedom then alone he has attained Kaivalya. The Purusha realizes His own native state of Divine Glory, Isolation or Absolute Independence. He has completely disconnected himself from the Prakriti and its effects. He feels his absolute freedom and attains Kaivalya, the highest goal of Yoga. All Klesakarmas are destroyed now. The Gunas having fulfilled their objects of Bhoga and Apavarga now entirely cease to act. He has simultaneous knowledge now. The past and future are blended into the present. Everything is NOW. The sum total of all knowledge of the three worlds of all secular sciences is nothing, nothing it is mere husk when compared to the infinite knowledge of a Yogi who has attained kaivalya. Glory , glory to such exalted Yogins.

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TOURIST MOTIVATION TO ENJOY CULINARY TOURISM IN JIMBARAN BEACH BALI

I Ketut Sutapa1 [email protected] I Wayan Ardika2 I Made Antara3 Lecturer at STIPAR Triatma Jaya Badung1, Professor at the University of Udayana2

Abstract This study aims to examine the factors that motivate tourists to enjoy culinary tourism at Jimbaran Beach Bali. The main theory used is the push factor and the pull factor theory from Bureau for tourists to visit tourist destinations. The number of samples used are 200 tourists who have ever enjoyed the culinary tour. Data collection techniques using questionnaires, interviews, observation and documentation. This study uses a mixed method. The quantitative technique used is factor analysis, while qualitative techniques are in-depth interviews with culinary tourism stakeholders in Jimbaran. The results showed there are four main factors that cause tourists to enjoy the culinary tour at Jimbaran Beach. The four factors are; (i) product quality (ii) menu (iii) challenge of culinary adventure (iv) location. The theoretical implication of this research is the contribution of thought to a specific tourist motivation theory, namely the four factors of the results of this study. The practical implication of this research is the manager to pay attention and improve the quality of the product and the menu. Environmental hygiene and sanitation, the quality of foodstuffs is the main key that can affect the motivation of tourists. The weakness of this study is to use only twenty dimensions to form factors. Future research is expected to use more dimensions for factor analysis based on Tikannen theory, such as; (i) Food as a special attraction, (ii) Food ingredients as products that are purchased and consumed by culinary tourists, (iii) Search for valuable food experiences, (iv) Food is viewed and assessed as a cultural phenomenon and seeking and (v) appreciating linkage between tourism and food production Keywords: Culinary Tourism, pull factor, push factor, Tourist Motivation

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Background Bali as one of the international tourist destinations has established a concept of tourism namely cultural tourism, as stated in the Regional Regulation (Perda) No 2 of 2012. In the Regional Regulation, 11 cultural elements are included which can attract tourists, one of which is food or culinary. Culture related to food is certainly related to the use of ingredients, processing methods, taste and presentation of food and the procedures for eating local residents or local residents(Spillane 2003, danArdika, 2011). The importance of the role of food in tourism has motivated local and international researchers to continue to examine the relationship between food and tourism. Ardika (2003) for example, has identified food as a cultural element that is used as a tourist attraction visited by tourists and also as a tourist attraction that motivates tourists to visit and enjoy the food served. This is in line with the opinion of Jones and Jenkins (in Nurhidayati, 2013) which states that food is not only a basic need for tourists, but also a positive cultural element to introduce a tourist destination. Similar opinion was also expressed by Besra (2012) who said that culinary tourism is an alternative in supporting the potential of natural tourism, cultural tourism, historical tourism and marine tourism. This culinary tour is part of the type of tourism that exists, because it is not complete if tourists who come do not try typical culinary in the area visited. Local culinary activities in particular have been able to match other types of culinary in Ubud such as; Bu Mangku’s chicken rice at Kedewatan, Bu Oka’s Suckling Pig, BebekBengil and cooking class activities in Paon Bali. Besides Ubud area, one of the famous culinary areas and one of the places to visit is the Jimbaran Badung Bali beach area, located south of Kedonganan Beach about 7 km south of Ngurah Rai Airport, Tuban. At Jimbaran Beach, currently 28 cafes have varied management, namely 9 cafes on Jimbaran beach owned by individuals who are pioneers in the area who on average are fishermen. Meanwhile, the 19 Cafés are located in Muaya Jimbaran Beach with details of 14 cafes managed by the banjar in the Jimbaran traditional village which are carried out by tender mechanism every 5 years, and 5 Cafes are managed by a group of fishermen who also go through a tender process among the fishermen groups. The existence of culinary tourism in the form of Café / or stalls of grilled fish that has been developed so surely is expected to

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be able to continue to survive or sustain for it, management creativity needs to be continuously improved, one of them is by properly managing the needs and desires of guests or customers.Based on the background and reviews above, it is interesting to study and research more deeply, the development of culinary tourism in the Jimbaran Beach area, in order to accommodate the needs of customer so that it can still survive or sustain Formulation of the problem Based on the background of the problem above, the formulation of the problemsare:

1. What are the factors that motivate tourists to visit the culinary tourism at Jimbaran Beach? 2. What factors are most important in shaping the tourist motivation to visit a culinary tourismat Jimbaran Beach? Research purposes Based on the formulation of the problem above, the research purposes of this research are :

1. To analyze motivation that encourages and attracts domestic and foreign tourists to visit culinary tourism at Jimbaran Beach. 2. To analyze the factors that are most important in shaping the tourist motivation to visit a culinary tourism at Jimbaran Beach. Literature Review The research conducted by Sudana, (2010) under the title Marketing Strategy of café industry atKedonganan Beach Tourism to OvercomeTheGlobalCrisis. The research aims to solve the marketing problems faced by the managers of the café on the beach of Kedongan because of the rapid level of competition caused by the crowded number of cafes around Kedonganan beach . The research has recommended a grand strategy that allows it to be applied in the marketing of cafe industry products, namely, market penetration strategies, market development strategies and product development strategies. In addition, it is recommended that training of excellent services be provided to servants or waitresses employed in cafes are able to improve the quality of service and at the end improve customer satisfaction.

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The research was conducted by Gusman and Canizares (2010) entitled Culinary Tourism in Cordoba (SPAIN) where the purpose of the research was to analyze how culinary can be a key factor in consolidating a tourist destination, thus can be used as a tool in promoting the city of Cordoba as a culinary tourism destination. From this study, some information is obtained as a result of research, among others, that culinary tourism actors have a high level of education, the length of stay is generally dominated by foreign tourists and has a high level of satisfaction with local food and other attractions offered in the city of Cordoba. There is an opportunity to develop culinary tourism to attract tourists and culinary tours can also be used as a tools of promotion. Cordoba as a center of culinary tourism in Spain. The research is more focused on exploring the potential of culinary tourism in order to increase tourist visits to Cordoba. The data is only collected from several restaurants without seeing where tourists visit other culinary tourism activities such as those who visit culinary festivals which generally do not only want to enjoy or taste food but also want to see how the food is made or prepared and what cultural values are contained in it. Another study conducted by Steinmetz (2010) with the title Food Tourism and Destination: The Case of Rotorua, New Zealand. This study seeks to see the importance of the relationship between food and tourism to create a value differentiator with existing competitors and its role in boosting economic growth in Rotorua. The contribution of food factors in tourism has not been deeply concerned, especially by the tourism actors in Rotorua. Furthermore, the researcher argued that the local food / serving for tourism interest in this area will give or show the high potential for tourism development and economic growth, after doing content analysis and also indepth interview to 50 tourists and food industry experts then some things underlined to later be followed up for tourism development in Rotorua, among others; there is little difference in perceptions about regional food in Rotorua, as well as lack of communication between local food business managers and tourism actors and lack of effective networking. For this reason researchers have suggested the importance of developing networking groups for local food and linking local food management with tourism development strategies. The potential for better development in particular shows the dimensions of the authenticity of the food. The study also shows that there is potential to use food as a means to create

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different values for Rotorua's regional tourism and regional development destinations. Both of the above studies have similarities in trying to make local culinary tourism as one of the potentials worthy to be developed in order to increase tourist visits to their respective regions, but what distinguishes the research conducted by Gusman and Canizares (2010) in the city of Cordoba, the respondents only focus on visitors some restaurants are different from the research conducted by Steinmetz (2010) in the city of Rotorua, the respondents are more varied than the various components of both tourists and culinary actors themselves. However, the two studies did not clearly explain how the development of culinary activities became an attractive activity for tourism activities and also did not explore what motivated tourists in visiting existing culinary activities. This will distinguish from this research that will explore the development of culinary tourism activities and explore the motivation of tourists in visiting culinary activities and see the impact of culinary tourism on the area for economic, social-cultural life and its impact on environmental conditions. In addition, the two studies above were carried out in a wide enough area, namely a city with a variety of menus offered, while this research was carried out in culinary areas that were classified as small and with a limited variety of menus, namely menus made from seafood or Seafood. Furthermore, another study conducted by Sohn and Yuan (2013) by observing the Food and wine festival at the First Lubbock wine festival in the city of Texas, USA. This study aims to explore various activities related to culinary tourism and furthermore is expected to prepare or make hypotheses or predictions in subsequent studies. This study also aims to learn better understanding or understanding of psychographic behavior of culinary tourists so that it can help marketers and managers to focus on developing and marketing to tourists a unique tourist attraction and impressing on the experience of enjoying food and drinks. The findings of this study include that there are 5 motivational factors namely idealist, achiver, explorer, Belonger and innovator. Furthermore, the Motivation of the Ideals Group was identified as idealist and Belonger. Generally, this group is conservative and prefers to interact with local communities and prefers festivals on a small scale or far from the impression of luxury, but the motivation group self-expression which is identified as explorer and innovator

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prefer to try new culinary activities or experiences or something that is up to date or what is more trendy and likes at large-scale festivals. Meanwhile the achievement motivation group identified with achiver is not explained specifically by its characteristics. The study looked at the behavior and motivation of visitors when visiting activities related to culinary which in this case is a food and wine festival that does not explicitly see the local cultural factors that exist in the activity. The above research has in common with this study in terms of seeing the motivation of tourists in visiting culinary tourism which has implications for marketing policies which can be carried out by culinary tourism managers in terms of Wine and Food Festival, but do not see a wider impact on local communities. Motivation Theory The desire of a person to perform an activity or action of course because there is something to be achieved or obtained or often known as motivation. Motivation is the driving force that forces one to take action It implies that the motivation of moving a person to do Motivation is thus the basis of all behaviors including travel. (Schiffman and Kanuk, 2004, Ryan and Deci, 2000, Fodness, 1994, and Lien, 2010.). According to Fridgen (1990) within an individual motivation is Force which causes him to do something to fulfill a biological need or psychological desire or in his free translation that, motivation is an urge in an individual that causes a person to do something to fulfill his biological needs or psychological desires. The human body when feeling hungry or thirsty then naturally the brain will hints the need for food or beverage, thus Food and drink become one of the main human bilogis needs. Speaking of motivation in meeting the needs, Abraham Maslow, a physocologist, stated about Maslow's hierarchy of need, which explains that everyone has a complex set of needs which are described in a hierarchical manner, where the needs in the lowest hierarchy have been fulfilled or are satisfied trying to meet the next needs or needs in the next hierarchy. The hierarchy starts from the first physical needs / physic needs which are basic needs such as food, clothing and shelter, second is the need for a sense of security / security need which includes comfort, stability, freedom from fear or threats and disease, the third need for hanging out or dealing with other people

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/ affilation need needs is related to the need to have friends or to be part of someone else, to be loved or loved by someone, fourth is the need for appreciation or esteem need needs for self-esteem or recognition from others will ability possessed. In order to meet this need people seek opportunities to gain awards, promotions, prestige, social status as well as recognition of their ability or competence. The last need or the one in the highest hierarchy is self-actualization, this need is related to the need to show personal growth or personal growth, self-actualization is also a desire to obtain satisfaction with oneself (self fullfilment), to show all his potential, to be whatever he can do, and to be creative and free to reach the peak of his potential accomplishments. A person who can attain this level of self-actualization feels to be a complete human being, gaining the satisfaction of needs that other people do not even realize there is such a need. (Hellriegel and Slocum, 1991: 433-434). Another opinion says that motivation can be divided based on the effects of purchase, namely: rational motivation and emotional motivation. Rational motivation is a motivation that invites consumers to think in a ratio based on reality - the reality in understanding every alternative in choosing a product that according to the consumer can provide the best quality, while emotional motivation is the motivation that leads consumers to make purchases based on feelings, fun cannot be expressed by the five senses, for example the role of the brand makes the buyer show his economic status. Swastha and Handoko in Geovani and Therressa (2015). Of the three opinions above and when associated with the context of this study it can be concluded that motivation has a big share for customers in making purchasing decisions. According to Macintos in Yoeti (1996: 85) and Utama (2017: 113- 14) say that a person traveling is influenced by various motivations and goals. Motivation of travel can be grouped as follows namely :

1. Physical Motivation, isrelated to the desire to restore physical condition, rest, relax, exercise, or maintain health so that excitement arises. 2. Cultural Motivation,is closely related to someone's personal desire to travel in order to be able to see and know other places, their inhabitants, their way of life and customs that are different from other places.

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3. Interpersonal Motivation is a motivation that is driven by the desire of someone to visit relatives, friends, or want to avoid the work environment, want to find new friends and others. 4. Status and Prestige Motivation is the motivation of someone who wants to show who he is, his position in a particular society for his personal prestige. Bureau in Utama (2017: 114-17) explains that motivation is influenced by two factors which are often known as the Push Factor and Pull Factor concepts. The driving factor in question is an internal drive or internal self while the pull factor is the attraction of the destination. Push Factor consists of; 1. Psychological Factors consisting of want to be alone, want rest or relaxation, and maintain dignity or prestige, health and fitness, adventure, social interaction, seek benefits, special interests and self- esteem. 2. Socio-economic and demographic factors consisting of age, gender, income, education, family development, ethnic group and occupation or profession. Pull factor consists of; 1. Destination attributes and facilities related to climate, natural beauty, cultural events or events, food, hospitality of locals, history and recreational facilities. 2. Accessibility and image related to the positive or negative image of the destination, quality of service and quality of facilities prepared. So if it is associated with the topic discussed then what is meant by the motivation of tourists in this case is what encourages or attracts tourists in visiting or doing culinary activities in the Jimbaran Coast Area. Conceptual framework

Cullinary Tourist Development of Tourism Motivation : Cullianry -Push Factor Tourism Figure 1. Conceptual Framework of Culinary Tourism Development

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Culinary tourism in the Jimbaran beach area can develop due to continuous tourist visits, whether driven by their own desires or also because of the special attraction of the Jimbaran Beach area. It is important to know well what motivates tourists to visit culinary in the Jimbaran Beach area. By knowing the desires and needs of tourists well, it can maintain and even increase tourist visits to enjoy the culinary area of Jimbaran beach. Research methods Based on the level of Explanation, this research is associative research, because it aims to determine the relationship between two or more variables. By connecting these two variables, a theory or concept can be formulated that can be useful to explain or predict and control a phenomenon, (Kasim, 2011). Meanwhile, from the type of data and analysis, this research is a quantitative research Research Location This research was conducted in the area of Jimbaran Beach, which is located in Jimbaran Village, South KutaBadung Regency. There are two beaches that are used as research locations, namely: Muaya Beach and Jimbaran Beach. The choice of this location is partly because the food served in the area of this beach is very well known among the tourism community in Indonesia and Bali in particular and has a fairly well-known trade mark namely “Ikan Bakar Jimbaran”. Research Instrument This study uses a questionnaire with statement items as in Table 1 below:

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Table 1 Push and Pull Motivation indicator

No Push No Pull 1 Want to try a new menu 1 Affordable / reasonable food prices 2 Want to enjoy togetherness 2 with family or friends Diverse Seafood Menu Options 3 Get Fresh and Healthy Delicious and Typical Food 3 4 Quality of Seafood Taste 5 Experience Culinary Easy to reach place 4 Adventure 6 Appearance / Serving 5 Increase self-esteem 7 interesting food (prestige) 6 8 Friendly and Fast Service Invitation from friends / 7 9 A pleasant dining atmosphere friends 8 Famous dining area / area Clean and Healthy Places to Eat 10 The interior and the traditional exterior of the Café 9 Want to try eating with Local flavors Entertainment is available such as vocal group / group singer 10 Want to interact with the local community

Want to prove information received from the media / friends / relatives Source : Bureau in Utama (2017) This study uses questionnaires used to collect data on the motivation of tourists to enjoy culinary tourism in the area of Jimbaran Beach. The questionnaire was designed with 4 parts, the first part of the question about the demographics of respondents concerning gender, age, education, marital status, time of visit and partner or companion on the way. The second part is the question of whether there is a desire to come back and recommend to others. The third part is 10 item question for push factor, and the fourth part 10 item question for pull factor. Before being used to collect data on a number of respondents

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who have been determined, this questionnaire will be distributed first to approximately 30 samples of respondents to test the level of validity and reliability. The respondent and sampled in this study are all tourists who come from abroad or the archipelago who enjoy culinary tourism in the Jimbaran Beach area, the sampling technique used is incidental sumpling, according to Sugiono, (2013) incidental sumpling is a sample based determination technique coincidentally, that anyone who accidentally / incidentally meets a researcher can be used as a sample if it is considered suitable as a chopstick. Factor analysis used in this study, the recommended sample size is no less than 50 observations, and a sample size of 100 or more is recommended. As a general rule, some researchers recommend a 10: 1 or 20-1 case ratio for each variable (Hair, et al, 2006: 98-99). It is intended that if the questionnaire item is designed as many as 20 items, then the minimum sample size is 20 x 10 = 200. Data Analysis To analyze the data obtained in this study, the data analysis technique used was descriptive qualitative and factor analysis, with the following stages (Ghozali, 2016): (i) data feasibility checks, (ii) testing the feasibility of variables, the process of factor analysis based on the correlation between variables or objects. Factors formed or estimated are variables or objects that have a significant correlation. Feasibility testing of variables used using KMO (Kaiser-Mayer-Olkin) and Barlett's tests, and MSA (Measure of Sampling Adequecy) variables are declared feasible if the Kaiser Mayer Olkin results are above 0.50 and Barlett's test is also significant at 0.05, (iii) Principal Component Analysis, (iv) determine the number of factors, the question that arises in factor analysis is that a number of variables are reduced to several factors. Which can be seen from the value with eigenvalue 1 or more can be maintained as a factor that can be used for further analysis, (v) factor rotation, using varimax rotation rotation technique, (vi) naming factor, (vii) determining the accuracy of factor analysis models, the next step in factor analysis is to detect whether the formed factor is fit. Results Before the questionnaire was distributed to all respondents, the validity and reliability were tested first to 30 respondents. The results

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show that the questionnaire is valid and reliable, with cronbach alpha value of 0.908 for questionnaire 1 (pull motivation) and 0.780 for questionnaire 2 (push motivation). Similarly the Pearson correlation value for each indicator is above 0.3. The questionnaire was then distributed to the questionnaire. Table 2 shows the characteristics of respondents in this study. Table 2 Characteristics of Respondents No Characteristics Highest Quantity Lowest Quantity of frequency (Person) frequency (Person) Respondents 1 1 Age 21-30 78 More 3 years old than 60 years 2 Sex Man 105 Woman 95 3 Education Diploma 106 Ph.D 1 4 Marital Status Married 119 Forget 1 the year of the visit 5 Times to Visit More 97 third 18 Jimbaran than 3 times times 6 Travel Family 94 Following 12 companion and tour friends package 7 Willingness to Will 196 Unwill 4 visit 8 Willingness to Will 194 Unwill 6 recomend 9 Nationality Indonesia 140 Polandia 2 Source : Research Result, 2018

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Table 2 shows that most respondents aged 21-30 years, men, diploma education, married, visited Jimbaran more than three times. Respondents come with family and friends, they want to visit again and recommend. Most of them came from Indonesia, only 60 people (30%) came from abroad. Response of respondents as in Table 3 to all indicators of motivation and pull motivation showed average above 3.00. In push motivation, the highest average on the second indicator, namely the desire to eat with family (4.67). The lowest average on the sixth indicator, ie the invitation of friends / friends (3.85). Table 3 Respondents Answer Average

No Push Average No Pull Average 1 Want to try a new 4,26 1 Affordable / reasonable 3,64 2 menu 4,67 food prices Want to enjoy 2 Diverse Seafood Menu 4,15 togetherness with Options 3 4,25 3 4,26 family or friends Delicious and Typical 4 4,22 Get Fresh and Food Taste 4 4,21 5 Healthy Quality of Easy to reach place Seafood 4,04 Appearance / Serving 5 Experience 3,89 6 interesting food 3,94 Culinary Adventure 7 Friendly and Fast 4,32 6 Increase self-esteem 3,85 8 Service 4,23 (prestige) 9 A pleasant dining 3,95 7 Invitation from 3,94 atmosphere friends / friends 10 Famous dining area / 4,00 Clean and Healthy area 8 Places to Eat 4,40 The interior and the Want to try eating traditional exterior of 9 with Local flavors 3,95 the Café

Want to interact Entertainment is 10 with the local 4,09 available such as vocal community group / group singer Want to prove

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information received from the media / friends / relatives

Total Average 4,15 Total Average 4,08 Source : Research Result, 2018 In pull motivation, the highest average in the third indicator is the typical food taste (4.26). The lowest average in the first indicator, namely the price of affordable food (3.64). Overall, the total push average is 4.15 and the pull is 4.08 which shows the attitude of agreeing to the statement on the questionnaire. Next in Table 4 the KMO value is above 0.5 with a significance of 0.00 indicating that the entire data is feasible to proceed at the factor analysis stage. Table 4 KMO and Bartlett's Test Push Pull

Motivation Motivation Kaiser-Meyer-Olkin Measure of Sampling 0,844 0,909 Adequacy. Bartlett's Test of Approx. Chi-Square 587.415 742.674 Sphericity df 45 45 Sig. 0,000 0,000

Source : Research Result, 2018 Table 5 shows the factors that are formed in push motivation by two factors, with the lowest eigen value above one at 1.167. While the pull motivation is formed by two factors with the lowest eigen value above one at 1.059.

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Table 5 Total Variance Explained

Comp Push Motivation Pull Motivation onent Initial Eigenvalues Initial Eigenvalues

Cumulative Cumulative Total % of Variance % Total % of Variance %

1 3.998 39.981 39.981 4.696 46.957 46.957

2 1.167 11.668 51.649 1.059 10.590 57.547

3 .986 9.860 61.509 .834 8.344 65.891

4 .824 8.241 69.750 .688 6.878 72.770

5 .772 7.725 77.475 .593 5.931 78.700

Extraction Method: Principal Component Analysis. Source : Research Result, 2018 Table 6 shows that the two factors that are formed in push motivation consist of: (i) factor 1: want to try a new menu, want to enjoy togetherness, (ii) factor 2: get fresh and healthy food quality, experience culinary adventure, self-esteem, invite friends , clean place, local taste, interaction, proof. Factor 1 is called the Menu factor, with consideration of loading the highest factor on the first indicator (want to try the new menu) with a value of 0.872. Factor 2 is called the Culinary Adventure Experience because the indicator composing this factor emphasizes more on experience, proof, and something new. Two factors are formed in pull motivation, consisting of: (i) factor 1: price, menu choice, taste of food, presentation, service. This factor is called Product Quality, with consideration in accordance with the concept of product quality, consisting of goods and service quality; (ii) factor 2: affordable places, pleasant places, famous places, traditional interiors and entertainment. This factor is called Place, because it is dominated by place word.

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Table 6 Rotated Component Matrix Indica Push Component Pull Component tor 1 2 1 2

1 .015 .872 .788 .133

2 .233 .747 .682 .238

3 .721 .145 .838 .184

4 .767 .278 .078 .615

5 .693 .064 .731 .348

6 .515 .123 .711 .375

7 .559 -.067 .453 .627

8 .564 .401 .314 .696

9 .677 .185 .248 .716

10 .653 .323 .182 .620 Source : Research Result, 2018 Discussiom Factors that motivate tourists to visit culinary tourism in the Jimbaran Badung Beach area of Bali.

Based on the analysis, there are four factors that motivate tourists to visit the culinary tour at Jimbaran Beach. Two factors come from push motivation, and two other factors come from pull motivation. The four factors are: (i) Product Quality, (ii) Menu, (iii) Culinary Adventure Experience and (iv) Places. This finding is supported by the characteristics of respondents in which the majority are diploma educated, married, and productive age. The education level of most of the respondents is diploma and have a family, of course they already have a high awareness of product quality, and menus.

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Respondents are in the productive age range, and want to try something new. Most of the respondents came from Indonesia, and a small number of foreign tourists who live around Jimbaran Beach. This condition makes respondents choose a place that is close. The factors that most play a role in shaping the motivation of tourists in visiting culinary tourism in the Jimbaran Badung Beach area of Bali Based on the results of the analysis, the product quality factor has a very strong role that is able to attract tourists to enjoy culinary tourism at Jimbaran Beach. Factor of product quality can explain 46,96% cause of tourist attraction to enjoy culinary tour. While other factors that are formed have a lower value to explain the motivation of tourists to come. Conclusion Based on the results of the analysis and discussion above, the findings in this study can be summarized as follows:

1. Factors that motivate tourists to visit culinary tour at Jimbaran Beach are: (i) Product Quality, (ii) Menu, (iii) Experience of Culinary Adventure and (iv) Place. 2. The most important factor in motivating tourists to visit culinary tourism at Jimbaran Beach is the Product Quality Factor. Sugestiom The culinary manager at Jimbaran Beach should pay more attention to product quality, including price, menu choice, food taste, presentation, service. Bibliogaphy Ardika,IWayan.2011.“GastronomidalamPariwisataBudaya”,dalam I NyomanDarma Putra dan I GdePitana (eds) Pemberdayaan & Hiperdemokrasidalam Pembangunan Pariwisata, Persembahanuntuk prof. Ida BagusAdnyanaManuaba, pp.19. Denpasar: PustakaLarasan. A,Yoeti,Oka. 1996. Pengantar Ilmu Pariwisata Edisi Revisi. Bandung. Penerbit Angkasa.

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BesraEri, (2012), PotensiWisataKulinerDalamMendukungPariwisata di Kota Padang, JurnalRisetAkuntasidanBisnis, Vol 12 no.1 Ghozali Imam H, 2016, AplikasiAnalisisMultivariatDengan Program IBM SPSS 23, Semarang, UniversitasDiponogoro GuzmánLópez, T., & Sánchez-Cañizares, S. (2010). Culinary tourism in cordoba (Spain). British Food Journal, 114(2), 168-179. Hellriegel Don and Slocum Jr Jhon W 1991, Management 6th Edition, Addison-Wesley publishing Company Inc KasimKasmiyati, 2011 Bahan Ajar MetodePenelitianSosialEkonomi, JurusanSosialEkonomiPeternakanFakultasPeternakananUnive rsitasHasanudin

Liên Phan Th Kim (2010), Tourist Motivation and Activities A Case Study of Nha Trang, Vietnam Master Thesis in Fisheries and Aquaculture Management and Economics (30 ECTS) The Norwegian College of Fishery Science University of Tromso, Norway &Nha Trang University, Vietnam Nurhidayati. Sri Endah. (2013), Kuliner Lokal Sebagai Sumber Daya Wisata Di Era Global, Program Studi D3 Pariwisata- FakultasVokasi, UniversitasAirlangga Sohn, Eunmi and Yuan (Jessica) Jingxue. (2013). who are the Culinary Tourist? An observation at a Food and Wine festival. International Journal of Culture and Hospitalty Research Vol. 7 No. 2. P. 118-131. Steinmetz Rose. (2010). Food, Tourism and Destination Differentiation: The Case of Rotorua, New Zealand, A thesis submitted to the Auckland University of Technology New Zealand. SudanaI.Putu (2010), StrategiPemasaranIndustri Café di Sentra PariwisataPantai Kedongananuntuk Mengatasi Krisis Ekonomi Global, Udayana Mengabdi Vol. 9. No.2, Fakulas PariwistaUniversitasUdayana Sugiyono, (2013). MetodePenelitianKombinasi (Mixed Methods) Afabeta, Bandung Utama I GstBagus Rai, (2017) Marketing Tourism, Andi Publiser, Jogjakarta

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ENTREPRENEURIAL SELF EFFICACY MEDIATION IN ENTREPRENEURIAL COMPETENCY PREDICTION TO ENTREPRENEURIAL ORIENTATION

Anak Agung Ketut Sriasih1 Ida Ketut Kusumawijaya2 I Ketut Yudana Adi3 I Made Hedy Wartana4 [email protected], [email protected], [email protected], [email protected] Management Department-Triatma Mulya Business School1, 2, 3, 4

Abstract This study was conducted with the aim to get a study of the prediction of entrepreneurial competence to the entrepreneurial orientation mediated by the entrepreneurial self-efficacy. The study was conducted in SME’s in Bali Province. As many 123 questionnaires were returned from 135 questionnaires was distributed so that this study had a response rate of 91.11%. Respondents selected by purposive sampling method is the manager and owner of export-oriented SMEs with the reason of SME managers can show entrepreneurial competence, motivation and business orientation in creating competitiveness. Data collection techniques used interviews and questionnaires with entrepreneurial competence research instruments based on Robles & Zaraga-Rodriguez (2015) study, for self efficacy indicators of Indrawati et al. (2015) and entrepreneurial orientation dimension refer to Latif et al., (2016). Each research instrument uses 5 (five) Likert scale measurement. Overall, if the result of the measurement model (outer model) has met the valid criteria and reliable, then it can be continued with evaluation on structural model (inner model) for testing the research hypothesis. To test the research hypothesis was to estimate the structural model by measuring entrepreneurial competence, entrepreneurial self efficacy and entrepreneurial orientation using WarpPLS 4.0 program. The results of hypothesis 1 testing indicate that the entrepreneurial competence of SME managers in Bali can significantly influence and improve

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VOLUME 7, ISSUE 8(2), AUGUST 2018 entrepreneurial orientation. The results of hypothesis 2 testing give an idea that the entrepreneurial competence of SME managers in Bali influence and improve entrepreneurial self efficacy significantly. The result of hypothesis 3 testing shows that the entrepreneurial self efficacy of SME managers in Bali is able to significantly accumulate the increase of entrepreneurial orientation. The results of hypothesis 4 testing indicate an idea that the entrepreneurial self efficacy of SME managers in Bali can accelerate the entrepreneurial competence significantly to entrepreneurial orientation. And the VAF calculation of the mediation variables in this study indicates that the value of entrepreneurial self efficacy was included in the category of partial mediation variables. Keywords: competency, self efficacy, entrepreurial, orientation I. INTRODUCTION 1.1 Background In today's rapidly changing global economy (Main, 2003) requires a strategy that allows companies to adapt and improve their competitive ability (Liu et al. 2011; Al-swidi & Mahmood, 2011). The emergence of a knowledge-based economy (Wiklund & Shepherd, 2003; Akmaliah et al., 2011) is part of increasing competition in the global economy (Mortazavi & Bahrami, 2012) based on knowledge-based competition (Wiklund & Shepherd, 2003). Knowledge management is a strategy to face global competition in the era of knowledge-based economy (Kusumawijaya & Astuti, 2013) by creating an entrepreneurial orientation strategy (Lumpkin & Dess, 1996; Liu et al. 2011; Mortazavi & Bahrami, 2012) to improve competitiveness (competitiveness) (Barney, 1991; Robles & Zaraga-Rodriguez, 2015). Increasing competitiveness resulted from entrepreneurial thinking (Wu, 2009) of all individuals within the business organization (Barney, 1991; Wiklund & Shepherd, 2003). Such thinking frameworks foster the belief that entrepreneurial orientation can improve the performance of business organizations (Lumpkin & Dess, 1996; Liu et al., 2011). Because entrepreneurial orientation is a pattern of thinking, saying and behaving individually to win the competition by creating competitive advantage (Lumpkin & Dess, 1996; Tang et al., 2008) and sustained superior performance. The entrepreneurship orientation becomes an important contributor to the process of building a superior www.ijmer.in 204

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VOLUME 7, ISSUE 8(2), AUGUST 2018 and unique resources of business organization (Miller, 1983; Wiklund & Shepherd 2003). Business organizations with an entrepreneurial orientation tend to have a higher success rate (Wu, 2009). The concept of entrepreneurship orientation consists of risk taking, proactiveness, innovation, autonomy, competive aggressiveness (Lumpkin & Dess, 1996; Dess & Lumpkin, 2005) that make the organization business is able to beat its competitors. The entrepreneurship orientation is an integrated and harmonized process of creating value added creation of business organizations. Value added business organizations were developed with competency-based human resource management (McClelland, 1973; Wu, 2009) to acquire individuals with innovative capacity and superior creativity (Nová, 2015) capable of changing organizational resources into an accumulation of unduplicable, rare, and non-substituted organizational values (Miller, 1983, Barney 1991). Individual competence is a source of organizational competitive advantage over competitors (Robles & Zaraga-Rodriguez, 2015) and is one of the keys to success (Ismail, 2014) in running and maintaining the activities and strategies of business organizations (Mojab et al., 2011). The form of individual competence in the organization is entrepreneurship capability (Madsen et al., 2003) individuals who assist organizational processes to achieve competency-based organizations (McClelland 1973; Wu, 2009). Competency based competition can only be won by organizations with competent individual members (Wu, 2009; Robles & Zaraga-Rodriguez, 2015) in managing his entrepreneurial mindset with entrepreneurial competency (Mojab et al., 2011). The entrepreneurial competence as one source of competitive advantage must be managed effectively and efficiently (Ismail, 2014) to achieve the competitive advantage that business competition requires (Barney, 1991). Entrepreneurial competence consist of knowledge, skill and attitude interact with each other (Mojab et al., 2011; Robles & Zaraga- Rodriguez, 2015), developed to be able to produce the best performance in managing business organizations (Ismail & Zain, 2015). Successful entrepreneurs generally have the competence (Wu, 2009), which has the knowledge, skills and individual qualities that include attitudes, values, and behavior necessary to carry out business activities (Ismail & Zain, 2015). Some of the competencies an entrepreneur must possess (Mojab et al., 2011) are systematic analysis skills, ability to take

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VOLUME 7, ISSUE 8(2), AUGUST 2018 opportunities and manage existing resources, ability to discover internal and external needs of the consumer, ability to learn and improve competencies, communication skills (Wu, 2009). In addition to entrepreneurial competence, entrepreneurs should also have the capabilities shown in behavior, different motivations (Akmaliah et al., 2011) with other individuals called self efficacy (Craighead & Nemerof, 2004) (Hendricks, 2016). Entrepreneurial self efficacy is individual confidence in the ability to create new business (Setiawan, 2014) with the uncertainty risk of opportunity to achieve profit and business growth (Krecar & Coric, 2013). Entrepreneurial self efficacy plays a very important role in entrepreneurial activity (Mortan et al., 2014; Mohd et al., 2014) using his self-potential ability optimally (Indrawati et al., 2015) to organize and implement actions for the achievement of the goals of the business organization (Mortan et al, 2014, Licciardello et al., 2015). In Indonesia, various sectors continue driven to boost competitive advantage in the global economy. One that is expected to continue to grow is small and medium enterprises (SME’s). SME’s in the Indonesian economy play a very important role (Ismail, 2014). SMEs can survive in economic crisis conditions, become a driver of the national economy in bringing foreign exchange (Rahmana et al., 2012). The emergence of SMEs creates employment (Setiawan, 2014) and supports the development of the national economy (Chen et al., 2014; Nihan et al., 2016) can not be separated from the important role entrepreneurs in identifying, developing and utilizing strategic resources to gain competitive advantage (Ismail 2014) is the tendency to risk taking, innovation and proactive attitude in global economic competition (Widjajani & Yudoko 2008). The entrepreneurial capability that the SME owner must possess is called the entrepreneurial orientation (Wardi & Susanto 2015). This study was conducted with the aim to get a study of the prediction of entrepreneurial competence to the entrepreneurial orientation mediated by the entrepreneurial self-efficacy. The study was conducted in Bali Province. In general, SMEs in Bali are led and managed directly by their owners, so the study of entrepreneurship is implemented in SMEs and researchers get the facts and information related to the study of entrepreneurship field of entrepreneurship

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VOLUME 7, ISSUE 8(2), AUGUST 2018 competence, entrepreneurial self-efficacy and entrepreneurial orientation in SMEs. II. CONCEPTUAL REVIEW AND HYPOTHESES 2.1 Entreperneurial Competency, Entrepreneurial Self Efficacy and Entrepreneurial Orientation Competence began to studied since 1970 (McClelland, 1973), with the framework that competence is a characteristic that differentiates individual performance (Wu, 2009), comprising the skills, knowledge, abilities and behaviors required to achieve business success (Mojab et al., 2011; Robles & Zaraga-Rodriguez, 2015). The entrepreneurial competence is the combination of knowledge (Ahmad et al., 2010), the skills and behaviors the entrepreneur has planned, developed (Ng & Kee 2016), managed to produce superior performance for business (Dimitratos et al., 2014). The superior performance of entrepreneurs has always been a guide in carrying out work and business activities (Ahmad et al., 2010). Some of the competencies an entrepreneur must possess to produce superior performance are (Wu, 2009; Mitchelmore & Rowley, 2010): the ability to systematically analyze, the ability to seize opportunities and manage the existing resources, the ability to discover the internal and external needs of consumers, the ability to learn and improve the competence possessed, the ability to communicate (Thompson 1998). In the study of Robles & Zaraga-Rodriguez (2015) there are several important competencies that must be owned by entrepreneurs to achieve business effectiveness and success (Dingle, 1995; Mitchelmore & Rowley, 2010), including: search and analysis of information, quality of work, communication, self- confidence, develop social networks / generation of support networks, dynamism, change management, initiative, integrity, leadership, self- control, results orientation, social mobility, negotiation, troubleshooting, responsibility, teamwork. From the results of the above study, it can be formulated research hypothesis as follows: H1: Entrepreneurial competency influences entrepreneurial orientation of SME managers in Bali. H2: Entrepreneurial competency affects entrepreneurial self-efficacy managers SMEs in Bali. 2.2 Entrepreneurial Self Efficacy and Entrepreneurial Orientation: www.ijmer.in 207

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Self efficacy is self-assessment of self-contribution to a particular environment and situation, relating to the individual's belief in the ability to carry out activities to achieve the desired outcomes (Akmaliah et al., 2011; Krecar & Coric, 2013; Mortan et al., 2014 ). Self efficacy consists of aspects of cognition, affection, motivation and selection (Craighead & Nemerof, 2004). Aspects of self-efficacy, including: a. Efficacy expectance is the motivation for success of individual actions in accordance with expected results (Heydari et al., 2013); b. Outcome expectance, ie belief that behavior leads to results (Licciardello et al., 2015); c. Outcome value, ie the consequences that will occur when a behavior is done by individuals. Therefore, self efficacy is the determining factor in increasing the success of the entrepreneur to achieve superior competitiveness (Mohd et al., 2014). Entrepreneurial self efficacy plays a very important role in the business activities of a businessman as a motivator in using his potential optimally (Heydari et al., 2013). Because the aspect that is influenced by the potential of entrepreneurial self efficacy is the performance of entrepreneurs in creating business competitive advantage. Indicators that determine entrepreneurial self-efficacy (Indrawati et al., 2015) are: easiness to get employee, easiness to get start-up capital, easiness to work with distributors, easiness to get customer, ability to compete with other companies, compliance with government regulation, ability to follow technology progress, easiness to get banks help. From the results of the above study, it can be formulated research hypotheses as follows: H3: Entrepreneurial self efficacy affects the entrepreneurial orientation of SME managers in Bali. 2.3 Mediation Entrepreneurial Self Efficacy In Entrepreneurial Competence to Entrepreneurial Orientation: Entrepreneurial orientation is a strategy to achieve the competitive advantage of business organizations using resources (resource based view) (Barney, 1991) that are unique and different potential source of competitiveness to achieve superior performance against competitors (Wiklund & Shepherd, 2003). The use of business organization resources is aimed at creating innovation, being proactive in finding new business opportunities (Miller, 1983), and having the courage to take business risks (Lumpkin & Dess, 1996). The entrepreneurship orientation consists of three dimensions, innovation

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(Bujor & Avasilcai, 2016), proactiveness, and risk taking (Miller, 1983). Innovativeness is creativity (Bujor & Avasilcai, 2016) and the ability to create and develop new processes and products (Dess & Lumpkin 2005). Proactiveness is a business strategy with a future perspective to look for opportunities and anticipate changes in the future business environment (Dess & Lumpkin 2005). Risk taking is a decision making for business activities with personal, financial and business risks (Dess & Lumpkin 2005). The results of Lumpkin & Dess (1996; 2005) add two dimensions of entrepreneurship orientation, namely autonomy, freedom in business decision making, and aggressiveness, is business organizations are always actively managing and developing the potential in pursuing a superior position in business competition. The dimensions of entrepreneurship orientation according to Latif et al., (2016) are risk taking, innovation, proactiveness, autonomy. Aggressiveness is not included in the indicators of entrepreneurship orientation, because proactiveness already describe the business organization aggressiveness dimension. From the above results study, it can be formulated research hypotheses as follows: H4: Mediation of entrepreneurial self-efficacy in entrepreneurial competency prediction to entrepreneurial orientation of SME managers in Bali. The following research framework figure is presented:

Entrepreneurial Self Efficacy (ES)

Entrepreneuria Entrepreneurial l Competency Orientation (EC) (EO) Pigure: Research Framework

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III. RESEARCH METHOD This study was conducted on the manager and owner of SMEs in Bali with the amount of 135. The questionnaire returned as much as 123 with a response rate of 91.11%. Respondents selected by purposive sampling method are managers and owners of export-oriented SMEs because SME managers can show entrepreneurial competence, business development motivation and business orientation in creating competitiveness. Data collection techniques used interviews and questionnaires with research instruments based on Robles & Zaraga- Rodriguez (2015) study for entrepreneurial competence, including: search and analysis of information, quality of work, communication, change management, initiative, leadership, results orientation, teamwork . While the indicators of entrepreneurial self efficacy from study Indrawati et al. (2015) are: easiness to get employee, easiness to get start-up capital, easiness to work with distributors, easiness to get customer, ability to compete with other companies, compliance with government regulation, ability to follow technology progress, easiness to get banks help. And the dimension of entrepreneurship orientation refers to the study of Latif et al. (2016) that is risk taking, innovation, proactiveness, autonomy. Each research instrument uses 5 (five) Likert scale measurement. Initial evaluation was performed by examining the goodness of fit of the research model by comparing the average path coefficient (APC), average R-square (ARS), Average adjusted R-squared (AARS), average variance inflation factor (AVIF) and Average Full collinearity VIF AFVIP) from the research model with the criteria of goodness of fit. If it meets the criteria of goodness of fit, then the next step is to check outer model or measurement model that is the validity and reliability of the instrument of entrepreneurial competence, entrepreneurial self efficacy, entrepeneurial orientation that is measured reflectively. The criterion of discriminant validity by looking at correlation among latent variables, ie AVE root in the diagonal column is greater than the correlation between constructs in the same column. Convergent validity criterion with loading factor above 0.70 and significant (p-values <0.05). The outer model evaluation to check the validity of the construct is any significant indicator (p value <0.05) and no multicolinearity (VIF <2.5). Evaluation of instrument measurement model by looking at construct reliability seen from latent

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variable coefficients showing composite reliability and cronbach alpha above 0.70. Overall if the results of the measurement model (outer model) has met the valid criteria and reliable, then it can be followed by evaluation on structural model (inner model) for testing the research hypothesis. To test the research hypothesis is to estimate the structural model by measuring entrepreneurial competence, entrepreneurial self efficacy and entrepreneurial orientation using WarpPLS 4.0 program. IV. RESULTS 4.1 Evaluation Results of Goodness of Fit Research Model The measurement result of goodness of fit research model is shown in the following table: Table of Evaluation Results of Goodness of Fit Research Model

No Evaluation Value P Criterion Description value 1 APC 0.499 < significant if p Significant 0.001 value < 0.05 2 ARS 0.518 < significant if p Significant 0.001 value < 0.05 3 AARS 0.512 < significant if p Significant 0.001 value < 0.05 4 AVIP 2.081 there is no Met the multicollinearity criteria if the value is < 5 5 AFVIP 2.286 there is no Met the multicollinearity criteria if the value is < 5 Source: Primary Data Processed, 2018 From the table above, shows that the evaluation result of goodness of fit of this research model shows the AVIF value of 2,081 and the AFVIP value of 2,286 is smaller than 5, it means there is no vertical and lateral multicollinearity in the research model. While the value of APC of 0.499 with a value of p <0.001 and ARS of 0.518 with a value of p <0.001, and the value of AARS of 0.512 with a value of p

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<0.001. Thus means the model in the study meets the criteria of goodness of fit and significant.

4.2 Measurement Model Estimated Results Estimate the measurement model by checking the convergent, predicitive, discriminant validity of the research indicator, as well as composite reliability and alpha cronbach's for the reliability of the indicator of the research variables. From result of data analysis by using WarpPLS 4.0 summarized result of evaluation of validity and reliability of research model instrument (outer model) in the following table: Table: Estimation Results of Research Measurement Instrument Evaluation

N Evaluat Construct Valu Criterion Descripti o ion e on 1 Converge Entrepreneurial 0.66 Valid nt competence 6 AVE values > validity Entrepreneurial self 0.81 0,50 Valid efficacy 8 Entrepreneurial 0.48 Valid orientation 2 2 Predicitv Entrepreneurial self 0.51 Valid e validity efficacy 6 q-square value Entrepreneurial 0.51 > 0 Valid orientation 5 3 Entrepreneurial 0.81 Latent Valid Discrimi competence 6 variable nant Entrepreneurial self 0.90 (√AVE) value Valid greater than validity efficacy 5 latent variable Entrepreneurial 0.69 correlation Valid orientation 4 coeficient 4 Entrepreneurial 0.94 Reliable

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Composit competence 1 composite e reliability Entrepreneurial self 0.93 Reliable reliabilit efficacy 1 value > 0,70 y Entrepreneurial 0.86 Reliable orientation 6 5 Entrepreneurial 0.92 Reliable Alpha competence 7 alpha cronbach Entrepreneurial self 0.88 cronbach’s Reliable ’s efficacy 9 value > 0,70 Entrepreneurial 0.81 Reliable orientation 8 6 Entrepreneurial 2.43 Free from competence 3 lateral, vertical Full Coll. Entrepreneurial self 2.35 Full collinearity efficacy 3 Collinearity VIP problems VIP value < Entrepreneurial 2.07 3,3 and orientation 1 common method bias Source: Primary Data Processed, 2018 The criterion of measurement instrument reliability is shown from composite reliability and alpha cronbach's value. Each measurement instrument in this research model has a value greater than 0.7. Composite reliability value for entrepreneurial competence of 0.941, entrepreneurial self efficacy of 0.931 and entrepreneurial orientation of 0.866 greater than 0.7. The value of alpha cronbach's for entrepreneurial competence of 0.927, entrepreneurial self efficacy of 0.889 and entrepreneurial orientation of 0.818 is greater than 0.7. So the measurement instrument of this research is said to be reliable. For the results of full cholinearity testing which includes vertical and lateral multicolinearity using the full collinearity criteria VIP is smaller than 3.3. For entrepreneurial competence 2,433, entrepreneurial self efficacy equal to 2,353 and entrepreneurial orientation equal to 2,071,

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VOLUME 7, ISSUE 8(2), AUGUST 2018 so free from problem of vertical collinearity, lateral and common method of bias. While the evaluation of measurement instruments of validity, consisting of: convergent validity, that the instrument of each indicator of research variables have a value of cross loadings greater than 0.6. Average variance extracted (AVE) value greater than 0.5 indicates variable indicator validity: entrepreneurial competence variable is 0.666, entrepreneurial self efficacy is 0.818 and entrepreneurial orientation is 0.482. Discriminant validity criteria can be met if the latent variable (√AVE) value is greater than the latent variable correlation coefficient. In this research model has fulfilled discriminant validity because each construct has √AVE value greater than correlation coefficient of latent variable, entrepreneurial competence variable equal to 0,816, entrepreneurial self efficacy equal to 0,905 and entrepreneurial orientation 0,694, so evaluation instrument measurement is valid. For predictive validity, measured from the q- square value of the endogenous variables of the research model are: entrepreneurial self efficacy variable of 0,516 and entrepreneurial orientation of 0,515 greater than 0 (zero), thus fulfilling predictive validity criteria. Based on the evaluation of measurement instruments (outer model) that is the validity of convergent, predictive, discriminant and composite reliability and alpha cronbach's reliability, it can be said that the indicators of research variables are valid and reliable. Evaluation of multicolinearity measurements among indicators measured by full collinearity VIP also has values that have met the criteria with the value of Full Collinearity VIP <3.3. The value of entrepreneurial competence is 2,433, entrepreneurial self efficacy is 2,353 and entrepreneurial orientation is 2,071, it means that the research variable indicator is free from the problem of vertical, lateral and common method bias collinearity, so that the data analysis process can be continued on the evaluation of structural model or inner model.

4.3 Structural Model Evaluation Results The result of evaluation of structural model of the research of mediation of entrepreneurial self efficacy in entrepreneurial competence prediction to entrepreneurial orientation is the result of www.ijmer.in 214

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hypothesis testing of research, where the value of correlation coefficient on each relationship path between variables, p value for each path indicating the level of significance of the path, nilia R square indicating the contribution of predictor variable to research criterion variable can be seen in the following figure:

Source: Primary Data Processed, 2018 Figure: Research Model Estimation Result Figure of estimation model results the mediation of entrepreneurial self efficacy in entrepreneurial competence prediction to entrepreneurial orientation, can be summarized for analysis hypothesis research testing in the following table: Table: Evaluation of Path Coeficient and P-value Structural Model

N Path Path P Stand Effect Descripti Decisi o Coef. Valu ard Size** on on e Error* 1 Entrepreneurial 0,412 < 0.109 0.278 Significan H1 Competence 0,01 t Accepte d (CE) --> Entrepreneurial Orientation (EO) 2 Entrepreneurial 0,721 < 0.047 0.519 Significan H2

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Competence 0,01 t Accepte d (CE) --> Entrepreneurial Self Efficacy (SE) 3 Entrepreneurial Self 0,362 < 0.021 0.239 Significan H3 Efficacy 0,01 t Accepte d (SE) --> Entrepreneurial Orientation (EO) 4 Entrepreneurial 0,261 < 0,066 0,176 Significan H4 Competence 0,01 t Accepte d (CE) --> Entrepreneurial Self Efficacy (SE) --> Entrepreneurial Orientation (EO) Source: Primary Data Processed, 2018 * is the standard error value, if: small indicates a significant model and there is no collinearity problem. ** is the effect size value indicating the size of the contribution and the significance of the exogenous variable to explain variation of endogenous variables, if: > 0.02; > 0.15; and > 0.35 indicates a small category; medium; and great. In addition to estimating the structural model of the study by displaying path coefficients and p values to evaluate the extent of exogenous variables predicting endogenous variables as presented in the above table. The estimation result of the research model also conveys the information of R-square, Adjusted R-square and Q-square values to know the prediction of exogenous variables on endogenous variables in the research model, as shown in the following table:

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Table Research Model Estimation R-square, Adjusted R-square and Q-square No Criterion Entrepreneurial Entrepreneurial Self Efficacy Orientation (SE) (EO) 1 R-square* 0.519 0.517 2 Adjusted R-square** 0.515 0.509 3 Q-square*** 0.516 0.515 Source: Primary Data Processed, 2018 * R-square, when its value:> 0.70; > 0.45; and> 0.25 indicates a large category; medium; and small. ** Adjusted R-square, when its value:> 0.70; > 0.45; and> 0.25 indicates a large category; medium; and small. *** Q-square, when its value: Q2> 0 shows the model has a predictive relevance, and if Q2 <0 indicates that the model has less predictive relevance. The estimation of entrepreneurial competence (CE) and entrepreneurial self efficacy (SE) versus entrepreneurial orientation (EO) variables can be seen from the R-square value of 0,517 or rounded to 0,52. This means that entrepreneurial orientation (EO) predicted by entrepreneurial competence (CE) and entrepreneurial self efficacy (SE) is 52%, and medium category, while the remaining 48% is influenced by other factors not tested in research this. While the estimation of Adjusted R-square value shows that entrepreneurial competence (CE) and entrepreneurial self-efficacy (SE) predicts entrepreneurial orientation (EO) 0,509 rounded to 0,51, meaning entrepreneurial orientation (EO) is influenced by entrepreneurial competence (CE ) and entrepreneurial self efficacy (SE) of 51%, and medium category, while the remaining 49% were influenced by other factors not tested in this study. The estimation of entrepreneurial competence (CE) prediction of entrepreneurial self efficacy (SE) variable can be seen from R-square value of 0,519 or rounded to 0,52. This means that entrepreneurial self- efficacy (SE) is contributed by 52% entrepreneurial competence (CE)

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VOLUME 7, ISSUE 8(2), AUGUST 2018 variables, including medium effect category, while the remaining 48% is influenced by other factors not tested in this research. While the estimation of Adjusted R-square value, shows that entrepreneurial competence (CE) predicts entrepreneurial self efficacy (SE) of 0,515 or rounded to 0,52, meaning that entrepreneurial self efficacy (SE) predicted by entrepreneurial competence (CE) variable is 52% , where this influence is medium, while the remaining 48% is influenced by other factors not included in this test. Estimation of evaluation of Q- square value in this study for entrepreneurial self efficacy (SE) and entrepreneurial orientation (EO) variables of 0,516 and 0,515. Thus, the entrepreneurial self efficacy (SE) and entrepreneurial orientation (EO) variables in this study have met the criteria as predictive relevance variables. To know the role of entrepreneurial self efficacy (SE) variable as a full mediation variable, partial or not having mediating role of entrepreneurial competence (CE) and entrepreneurial orientation (EO). The coefficient of entrepreneurial competence relationship path and entrepreneurial orientation directly, before entrepreneurial self efficacy mediate the relationship of both, can be seen in the picture below:

Figure: The Direct Effect of Entrepreneurial Competence (CE) and Entrepreneurial Orientation (EO) The calculation of entrepreneurial self efficacy (SE) variables on entrepreneurial competence (CE) prediction to entrepreneurial orientation (EO) using VAF (Variance Accounted For) is a measure of how much the mediating variable is able to absorb the previously significant direct effect of the model without mediation.

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Table of Variable Mediation Calculations with Variance Accounted For (VAF) 1 Indirect Effect Entrepreneurial Competence 0,721 (IE) (CE)  Entrepreneurial Self Efficacy (SE) Entrepreneurial Self Efficacy 0,362 (SE)  Entrepreneurial Orientation (EO) IE Value ( CE ---> SE) x (SE ---> EO) 0,721 x 0,261 0,362 2 Direct Effect Entrepreneurial Competence 0,674 (DE) (CE)  Entrepreneurial Orientation (EO) 3 Total Effect (TE) (IE + DE) 0,261 + 0,935 0,674 4 VAF Value* (IE : TE) 0,261 / 0,279 0.935 0,279 x 27,90 100% % Source: Primary Data Processed, 2018 VAF Criteria, if:

1. VAF values above 80% then indicate the role of full mediation. 2. VAF values are valued between 20% - 80%, then it can be categorized as a partial mediator.

3. VAF values of less than 20% of investigators can conclude that there is virtually no mediation effect. From the table above can be seen that the value of VAF for the calculation of entrepreneurial self efficacy mediation variables have a value of 0.279 is between 20% - 80% means the role of entrepreneurial variables self efficacy categorized as partial mediator in this study. V. DISCUSS 5.1 Hypotheses 1 Testing: Entrepreneurial Competence (CE) Positively Impact to Entrepreneurial Orientation (EO)

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The result of hypothesis testing 1 gives an idea that the entrepreneurial competence (CE) of SME managers in Bali can significantly influence entrepreneurial orientation (EO). The entrepreneurship competence of SME managers in Bali is trained and developed in order to be able to produce competitiveness and superior performance of their business. SMEs are always faced with changes in the business and economic environment (Ahmad et al., 2010), so that SME managers must always design competitive strategies to increase individual competence (McClelland, 1973, Thompson, 1998) in managing and making business decisions (Ahmad et al., 2010). Entrepreneurs should always strive to learn from various sources and experiences of others in entrepreneurship (Mojab et al., 2011). Entrepreneurs take advantage of many opportunities in pioneering and developing business (Ahmad et al., 2010), able to analyze the situation and problems and find the solution (Wu, 2009). This study shows results that are in line with Mitchelmore & Rowley's (2010) study that competence is able to control entrepreneurial performance improvement (Robles & Zaraga-Rodriguez, 2015). Entrepreneurial competence is needed to accumulate the strengthening of entrepreneurial orientation in innovativeness (Bujor & Avasilcai 2016), proactiveness, risk taking, and autonomy (Lumpkin & Dess, 1996) in achieving competitive advantage (Dingle, 1995; Ng & Kee, 2016). 5.2 Hypotheses 2 Testing: Entrepreneurial Competence (CE) Impact to Entrepreneurial Self Efficacy (SE) Positively The results of hypothesis 2 testing indicate that entrepreneurial competence (CE) of SME managers in Bali can significantly increase entrepreneurial self efficacy (SE). SME managers in Bali always try to improve competence in: search and analysis of information, quality of work, communication, change management (Thompson, 1998), initiative, leadership (Ng & Kee, 2016), results orientation, and teamwork. These competencies are able to foster the confidence of SME managers in Bali for their ability to create superior competitiveness and individual performance. Competence is a characteristic of individual managers that contribute to the performance of SMEs in Bali. Competence of entrepreneurs is the basic characteristics of individuals such as personality, attitude, motivation and have a correlation with the criteria of superior performance indicators (Mitchelmore & Rowley, 2010). These findings support the results of

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research (Barney, 1991; Dingle, 1995; Ahmad et al., 2010) stating that entrepreneurial competence is a significant predictor in building individual confidence to design new strategies and always striving to achieve success (Abatecola & Uli, 2016) . So that the individual always performs evaluation and supervision on the ability of self to behave to achieve the goals of business organization. 5.3 Hypotheses 3 Testing: Entrepreneurial Self Efficacy (SE) Positively Impact to Entrepreneurial Orientation (EO) The result of hypothesis 3 testing shows that the entrepreneurial self efficacy (SE) of SME managers in Bali is significantly able to create entrepreneurial orientation (EO). Self- efficacy of managers (self efficacy) is the ability to create competitive advantage SMEs in Bali in this study is represented by: easiness to get employee, easiness to get start-up capital, easiness to work with distributors, easiness to get customer, ability to compete with other companies, compliance with government regulation, ability to follow technology progress, easiness to get banks help. Self efficacy of SME entrepreneurs in Bali lies in: the level of difficulty of the task is the level or degree of difficulty and problems faced by individuals in management tasks (Gupta et al., 2017); the strength of belief that relates to the strength of the individual's belief in his ability (Brooke et al., 2017). Self-confidence refers to the confidence to carry out tasks in accordance with abilities and behaviors effectively and efficiently in purpose (Chen & He, 2011; Laviolette et al., 2012; Gupta et al., 2017). Self-efficacy for the ability to manage entrepreneurial behaviors against high levels of uncertainty, the speed of changes in business environment (Ahmad et al., 2010) and the economic environment of the business world (Abaho et al., 2015). These findings support the results of research Drnovsek et al., (2010); Park, (2017); Liu et al., (2017) which suggest that entrepreneurship-oriented behaviors become determinants of self-efficacy enhancing proactive decision-making activities to create innovation with courage in taking risk and leads to entrepreneurial orientation (Kickul & Intino, 2005; Dempsey & Jennings, 2014). 5.4 Hypotheses 4 Testing: Mediation Entrepreneurial Self Efficacy (SE) In Entrepreneurial Competence (CE) Impact to Entrepreneurial Orientation (EO)

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The results of hypothesis 4 testing show that the entrepreneurial self efficacy (SE) of SME managers in Bali can mediate partially and significant impact of entrepreneurial competence (CE) on entrepreneurial orientation (EO). Competence is a part that can not be separated by the management of individual SME entrepreneurs in Bali, and become a major and integrative needs with activities to achieve the goals and performance of SMEs. The dimensions of competence shown by the characteristics of competence grow on the individual and correlate with individual performance (Dingle, 1995), so that competence differs among individuals with each other (Mitchelmore & Rowley, 2010). Individual competence is strongly influenced by educational background, environment and ability to adapt to the challenge (Ahmad et al., 2010), developing the quality of creative competence in order to increase the productivity competitiveness of creative products (Abatecola & Uli, 2016). Competence development is the development of individual capability beliefs (self efficacy) (Drnovsek et al., 2010) as a determinant of performance improvement efforts that have a sharper perspective (Park, 2017) and are specific to competitive advantage. Entrepreneurial self efficacy of SME managers in Bali is able to mediate the influence of entrepreneurial competence on entrepreneurial orientation, but has not been able to significantly grow the manager's orientation on strengthening competitiveness through innovation creation, business development autonomy, enhancing the liveliness of winning competition and business planning maturity (Alam et al. 2015; Schjoedt & Craig, 2017) so that business risk indictors can be well anticipated (Brooke et al., 2017). The findings of this study confirm the results of the study (Brazeal et al., 2008; Liu et al., 2017; Gupta et al., 2017), although in this study as a partial mediator, entrepreneurial self efficacy continues to contribute to entrepreneurial orientation of SME managers in Bali such as confidence to manage the business (Segal et al., 2005), the ability to lead employees, mental readiness in the face of business competition (Kickul & Intino, 2005), strong belief in business success (Abaho et al., 2015; St-Jean et al., 2018). VI. CONCLUSION The results of hypothesis 1 testing indicate and give an idea that the entrepreneurial competence of SME managers in Bali can influence and improve entrepreneurial orientation significantly. The results of

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VOLUME 7, ISSUE 8(2), AUGUST 2018 hypothesis 2 testing indicate and give an idea that the entrepreneurial competence of SME managers in Bali influence and improve entrepreneurial self efficacy significantly. The result of hypothesis 3 test shows that the entrepreneurial self efficacy of SME managers in Bali is able to significantly accumulate the increase of entrepreneurial orientation. The results of hypothesis 4 testing indicate and give an idea that the entrepreneurial self-efficacy of SME managers in Bali can accelerate the entrepreneurial competence significantly to entrepreneurial orientation significantly. And the VAF calculation of the mediation variables in this study indicates the value of entrepreneurial self-efficacy included in the category as a partial mediation variable. REFFERENCES Abaho, E., Olomi, D.R. & Urassa, G.C., 2015. Students’ entrepreneurial self-efficacy: does the teaching method matter? Education + Training, 57(89), pp.908–923. Abatecola, G. & Uli, V., 2016. Entrepreneurial competences , liability of newness and infant survival Evidence from the service industry. Journal of Management Development, 35(9), pp.1082–1097. Ahmad, N.H. et al., 2010. Is entrepreneurial competency and business success relationship contingent upon business environment ? A study of Malaysian SMEs. International Journal of Entrepreneurial Behaviour & Research, 16(3), pp.182– 203. Akmaliah, Z., Pihie, L. & Bagheri, A., 2011. Teachers ’ and Students ’ Entrepreneurial Self-efficacy : Implication for Effective Teaching Practices Zaidatol Akmaliah Lope Pihie *, b Afsaneh Bagheri. Procedia - Social and Behavioral Sciences, 29, pp.1071–1080. Al-swidi, A.K. & Mahmood, R., 2011. Enhancing A Bank ’ s Competitive Advantage through the Integration of TQM Practices , Entrepreneurial Orientation ( EO ), and Organizational Culture. European Journal of Social Sciences, 20(2). Alam, S.S. et al., 2015. Personal values and entrepreneurial orientations in Malay entrepreneurs in Malaysia: Mediating role of self-efficacy. International Journal of Commerce and Management, 25(4), pp.385–401. Barney, J., 1991. Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), pp.99–120. Brazeal, D. V, Schenkel, M.T. & Azriel, J.A., 2008. Awakening the Entrepreneurial Spirit: Exploring the Relationship Between Organizational Factors and Perceptions of Entrepreneurial Self-Efficacy and Desirability in a Corporate Setting. New England Journal of Entrepreneurship, 11(1), pp.9–25. Brooke, J., Rasdi, R.M. & Samah, B.A., 2017. Modelling knowledge sharing behaviour using self-efficacy as a mediator. European Journal of Training and Development, 41(2). Bujor, A. & Avasilcai, S., 2016. The Creative Entrepreneur : a Framework of Analysis. Procedia - Social and Behavioral Sciences, 221, pp.21–28. Chen, S. et al., 2014. Types Of Poverty And Entrepeneurial Intention In Bangladesh. www.ijmer.in 223

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THE BRITISH STREET PAINTER BANKSY AND HIS ART

Pavan Kumar Machavarapu Research Scholar Fine Arts Dept Andhra University Visakhapatnam

Street art is a visual art created in public locations. Usually it is an unsanctioned artwork executed outside the context of traditional art venues. Other terms for this type of art include independent , post-, neo-graffiti , and is closely related with urban art and guerrilla art. Common forms and medium for this type of painting is spray paint, graffiti, graffiti, wheatpasted poster art, and street installations. ‘Video projection’ and ‘’ have also gained some popularity at the turn of the 21st century. is a form of artwork that is displayed in a community on its surrounding buildings, streets, and other publicly viewed surfaces. In many cases it comes in the form of guerrilla art, which is composed to make public statements about the society that the artist lives. The work has moved from the beginnings of graffiti and vandalism to new modes, where artists work to bring messages, or simple beauty, to the streets and to the audience. Street painting is also known as the pavement art, street art, and sidewalk art. It is the art of rendering artistic designs in the street , with impermanent and semi-permanent materials . Origins of street art The origins of modern street painting can be traced to Britain. Pavement artists were found all over the United Kingdom by the year 1890 . It was estimated that more than 500 artists were making a full-time living from pavement art in the London city alone. The British term for pavement artist is ‘screever’. The term is derived from the writing style, since the 1700s. The term screever is most commonly cited as Shakespearean slang dating from around 1500 A.D. The works of screevers often were accompanied by poems and proverbs,

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lessons on morality, and political commentary on the day’s events. They were described as ‘producing a topical, pictorial newspaper of current events. They gained fame from the common man and also from the connoisseurs. They also appreciated the moral lessons and comments of these artists . It was important for a screever to catch the eye of the ‘well to do’ .These artists hoped to get some money from them for their hard work . Street painters are called in the United States as chalk artists . The Italian street painters These street painters in Italy country are called as Italian Madonnari , because they paint the image of Madonna on the streets and beg some money. In the earlier days in India many artists did like that by painting the image of Jesus Christ in the streets. These artists in Italy have been traced to the sixteenth century. They were itinerant artists. Many of whom had been brought into the cities to work on the huge cathedrals. When the work was completed, they needed to find another way to make a living, and thus often would recreate the paintings from the church onto the pavement. At the time of festivals and holy days held in each province and town, they traveled to join in the festivities to make a living from the masses who would throw coins if they approved of the artist’s work. For centuries, many Madonnari were folk artists, reproducing simple images with crude materials such as tiles, coal, and chalk. In contrast others artists such as El Greco who painted the same Madonna would become household names and highly paid. In 1973, street painting was being promoted in Italy by the formation of a two-day festival . In the 1980s, Kurt Wenner practiced ‘3-D pavement art’, or one-point perspective art, otherwise known as ‘anamorphic art’, a 500-year-old technique, which appears in proper perspective only when viewed from a specific angle. The first recorded street-painting competition was held in London in 1906. In India there are a few street artists , out of them Daku and yantr are the noted artists . Banksy the street artist In the United kingdom a great street painter lives namely Banksy. He is basking in glory for the last twenty years. He is also known as a vandal, political activist and film director. His

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satirical street graffiti is filled with ideas of over throwing the traditional things, thoughts and his paradoxical remarks combined with a dark humor. He has executed lot of his work with stencil work , so that it will easy and fast . Banksy had began being an artist at the age of 14. He was expelled from school and served time in prison for a petty crime. His real name is believed to be Robin Gunningham. He was born on 28 July 1973 in Bristol in Britain . Banksy lived in a house in Easton, near Bristol, around which place much of his work can still be seen. Banksy started his life as a freehand graffiti artist between the years 1990 and 1994 with two other artists known as Kato and Tes. He was inspired by the local artists and his work was part of the large Bristol underground artists . By the year 2000, Banksy had turned to the art of stenciling . He soon became more popular for his art around Bristol and London . Banksy’s first known large wall was ‘The wild wild west’. It depicts a teddy bear throwing a little fire ball at three police who are actively beating the public . This type of paintings will automatically give trouble for the police and the furious police began a hunt for the artist. Banksy’s paintings of political and social commentary have been featured on streets, walls, and bridges of cities throughout the world. Sometimes he involves other artists also into his graffiti art. Banksy displays his art on publicly visible surfaces, such as walls and self built physical prop pieces. Banksy does not sell photographs or reproductions of his street graffiti. Many art auctioneers have been trying to sell his street art on location and leave the problem of its removal in the hands of the winning bidder. Exit through the gift shop Banksy created a documentary film namely ‘Exit Through the Gift Shop’ in the year 2000. It is titled as the world’s first street art disaster movie . For this movie he was nominated for the Academy Award as the best Documentary film . . It tells the story of Thierry Guetta, a French immigrant in Los Angeles, and his obsession with street art. The film charts Guetta’s constant documenting of his every waking moment on film. He had a chance encounter with his cousin, the artist Invader, who introduced

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him to a host of street artists ,especially the two artists, Shepard Fairey and Banksy. They helped him to Guetta’s eventual fame as a street artist himself. It is nominated for the Academy Award for best documentary Feature. Banksy paints over the delicate line between aesthetics and language and then stealthily repaints it in the unlikeliest of places. His works, whether he them on the streets, sells them in exhibitions or hangs them in museums on the sly, are filled with wit and metaphors that transcend language barriers. Banksy’s stencil figures depict humorous images combined with slogans. The message is usually anti-war, anti-capitalist or anti-establishment of the state . The subjects for this type of paintings included rats, apes, policemen, soldiers, children, and the so called elders. In July 2011 one of Banksy's early works, ‘Gorilla in a Pink Mask’ which had been a prominent landmark on the exterior wall of a former social club in Eastville was destroyed .

A stencil of Charles Manson, the ex criminal , in a prison suit, hitch hiking to ‘Anywhere’, is a notable piece . In August 2004, Banksy produced a quantity of fake British £10 notes, replacing the picture of the Queen's head with the head of Diana, Princess of Wales. He changed the title of Bank of England to ‘Banksy of England’. Banksy held an exhibition called ‘Barely Legal’, billed as a ‘three-day vandalised warehouse extravaganza’ in Los Angeles, on the weekend of 16 September 2006. The exhibition featured a live elephant in a room,

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painted in pink and gold floral wallpaper pattern, which, , was intended to draw the attention to the issue of world poverty. Banksy said once ‘ there are crimes that become innocent and even glorious, through their splendor, number and excess’. Christina Aguilera bought an original of Queen Victoria as a lesbian and two prints for £25,000 in October 2006, a set of the British model Kate Moss paintings by Banksy sold in Sotheby'sLondon for £50,400, setting an auction record for Banksy's work. The six silk- screen prints, featuring the model painted in the style of Andy Warhol's Marilyn Monroe pictures, sold for five times their estimated value. His stencil of a green Mona Lisa with real paint dripping from her eyes sold for £57,600 at the same auction. Journalist Max Foster coined the phrase the’ Banksy effect’, to illustrate how the interest for the works of the street artists, was growing behind the success of Banksy. Naked man ‘Naked Man’image is a notable painting by Banksy found on the wall of a ‘sexual health clinic’ in the Park Street, Bristol. Basing on the support of the public , the City Council has decided it will be allowed to remain there.

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In this painting, the aged husband who came from the office , got doubt on his wife who appeared in his bed room with a two piece on her body . Then he searches for the absent man from the window . Actually the absent lover is hiding naked outside , hanging to the same window , un seen by the husband. It is a caricature and a caustic criticism on the marriage system and the situation of the lovers in the society. Once Banksy had asked the couple of a wagon house if he could use the side of their home as a large canvas. They agreed and in return, artist gave them two free tickets to the Glastonbury Festival. The mobile home was purchased by the couple eleven years ago for a cheap price of one thousand Pounds . After Banksy painted some thing on the wagon , the price of the same wagon went for an unbelievable 500,000 ( five lakhs) pounds. The cans festival In the year 2008, Banksy hosted an exhibition in London called The Cans Festival. It was situated underneath the Waterloo railway station. Graffiti artists with stencils were invited to join in and paint their own original artwork, . Banksy invited artists from around the world to exhibit their works at the same place . In 2009, Banksy marked the end of the ‘2009 United Nations Climate Change Conference’ by painting four on global warming. One included the phrase, ‘I don't believe in global warming;’ the words were submerged in water. A feud and graffiti war between Banksy and King Robbo , another London based street artist broke out when Banksy allegedly painted over one of Robbo’s tags. The feud has led to many of Banksy’s works being altered by graffiti writers.

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Better Out, Than In On 1 October, Banksy began a one-month ‘show on the streets of New York’ , in the year 2013 for which he opened a separate website and granted an interview to The Village Voice .A pop-up boutique of about 25 spray-art canvases appeared on Fifth Avenue near Central Park on 12 th October. Tourists were able to buy Banksy art for just $60 each. In a note posted to his website, the artist wrote: Please note this was a one-off. The stall will not be there again. The BBC estimated that the street-stall art pieces could be worth as much as $31,000. The booth was manned by an unknown elderly man who went about four hours before making a sale. It was reported that then- Mayor Michael Bloomberg called Banksy a vandal, whose work is not the definition of art, and that the N.Y.P.D.’ s vandal squad was on the hunt for Banksy over his various graffiti art and installations The Son of a Migrant from Syria In December 2015, Banksy created several murals in the vicinity of Calais, France, including the so-called Jungle, where migrants live as they attempt to enter the United Kingdom. One of the pieces is named as the The Son of a Migrant from Syria, depicts Steve Jobs as a migrant. In addition to his graffiti , Banksy has claimed responsibility for a number of high-profile artworks. At London Zoo, he climbed into the penguin enclosure and painted ‘We are bored of fish’ in 7-foot-high letters. There he left the message ‘I want out. This place is too cold. Keeper smells. Boring, boring, boring’ in the elephant enclosure. In May 2005 Banksy’s version of a primitive cave painting depicting a human figure hunting wildlife, while pushing a shopping trolley, was hung in gallery 49 of the British Museum, London. Banksy does all this and stays anonymous. Banksy’s name and identity remain unknown . It has been stated that the reason for this secrecy is ,doing graffiti on the public buildings is a crime and he knows it very well. There has also been speculation that Banksy is a team of seven artists. In October 2014, an internet hoax circulated that Banksy had been arrested and his identity is revealed.

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In August 2016, Scottish journalist Craig Williams published an investigative article , in which he suggested that Banks’s work could be the work of a collective. In August 2005, Banksy painted nine images on the Israeli West Bank barrier, including an image of a ladder going up and over the wall and an image of children digging a hole through the wall. Since the year 2014, Banksy was regarded as a British cultural icon. A group of people associated with British culture, included Banksy one among the British great men such as , William Shakespeare, Queen Elizabeth II, David Beckham, The Beatles, Charlie Chaplin, J. K. Rowling. Recently several artworks by Banksy were vandalised, painted over or destroyed. In 2008, in Melbourne, paint was poured over a stencil of an old-fashioned diver wearing a trench coat. In April 2010, the Melbourne City Council reported that they had inadvertently ordered private contractors to paint over a rat descending in a parachute adorning the wall of an old council building behind the Forum Theatre. Many works that make up the ‘Better Out Than In’ series in New York City have been defaced. Banksy mentions in his book ‘Wall and Piece’ that, as he was starting to do graffiti, he was always too slow and was either caught or could never finish the art in one sitting. So he devised a series of intricate stencils to minimize time and overlapping of the color.

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Shop until you drop Once Banksy has said ‘We can not do anything to change the world ,until capitalism crumbles. In the meantime we should all go shopping to console ourselves’.

Banksy once characterised graffiti as a form of underclass revenge, or guerilla warfare that allows an individual to snatch away power, territory and glory, from a bigger and better equipped enemy. Banksy sees a social class component to this struggle, remarking ‘If you don’t own a train company ,then you go and paint on one instead’. Banksy’s work is also an indication to show the public about the centralized power . He hopes that his paintings will show the people that the bigger power is not working efficiently. Banksy’s works have dealt with various political and social themes, including anti- war, anti-consumerism, anti-fascism, anti-imperialism, anti- uthoritarianism, anarchism, nihilism, and existentialism. The works of Banksy commonly critique poverty, hypocrisy, boredom, despair, absurdity, and alienation. Banksy’s works usually rely on visual imagery and iconography . In ummarizing his list of ‘people who should be shot’ , he listed ‘Fascist thugs, religious fundamentalists, and ‘people who write lists telling you who should be shot’. While humorously describing his political nature, Banksy declared that ‘sometimes I feel so sick at the state of the world, i can not even finish my second apple pie.’

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During the United Kingdom general election, 2017, Banksy offered voters a free print if they cast a ballot against the Conservative candidates. Banksy has also been long criticised for copying the work of Blek le Rat, who created the life-sized stencil technique in early 1980s Paris, and used it to express a similar combination of political commentary and humorous imagery. Blek has praised Banksy for his contribution to the urban gorilla art . Public acceptance. This type of graffiti art has become a staple of most cities around the world. In recent years, street art has undergone a major transformation. In public opinion this is also a form of art. It even become a socially accepted and respected accent on the part of the artist. Today the street art is common and it is growing in acceptance. Though it is against the law, it is a beautifully respected act of artistic expression. At first it is thought that it was widely considered to be a crude way of messaging . The works are subject to change or destruction may come due to the fact that they are created on public or private surfaces. This is the age of the subaltern studies and also the age of the free expression . When the artist is interested in showing his power or commentary in the street , like the dancers and musicians , he will have his ways of reaching to the public . The graffiti artist is nothing but the insider of everybody.

References

1. Holzwarth, Hans . 100 Contemporary Artists A-Z 2. The Banksy Paradox: 7 Sides to the World’s Most Infamous Street Artist, 3. Richard Jones; Trevor Wyatt Banksy's Bristol: Home Sweet Home. 4. Will Elsworth-Jones. Banksy, the Man behind the Wall 5. Ulrich Blanché. Something to s(pr)ay: 6. Bou, Louis: Street Art Revolution. 7. Chaffee, Lyman . Political Protest and Street. 8. Dave and Holly . The Art of the Sticker.

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9. Danysz, Magda . From Style Writing to Art, a street art anthology. 10. Hundertmark, Christian The Art Of Rebellion: The World Of Street Art, 11. Jakob, Kai (2009), Street Art in Berlin, 12. Palmer, Rod .Street Art Chile. 13. Robinson, David (1990) Soho Walls – Beyond Graffiti. 14. Schwartzman, Allan , Street Art. 15. Strike, Christian and Rose, Aaron Beautiful Losers: Contemporary Art and Street Culture.

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THE EFFECTIVENESS OF REVITALIZING TRADITIONAL MARKET TO SUPPORTING THE TOURISM MARKETING:STUDY OF SINDU MARKET, SANUR, BALI

Gde Bagus Brahma Putra Universitas Mahasaraswati Denpasar [email protected]

Abstract

The role of tourism industry in the development of Bali is undoubtedly. Balinese culture that is supported by the beautiful natural conditions as well as filled with spiritual overtones, that makes Bali is different from other tourist destinations. The presence of traditional markets is one of the most obvious indicators of the economic activities in the community of the area. The traditional market is also often associated with tourism attraction in the region concerned.

Sindu market is located in Sanur Beach area has the potential to become an icon of supporting sustainable tourism in Sanur besides its tourist. This study attempted to reposition the Sindu Market has been revitalized in support of sustainability Sanur as one of the most famous tourism destinations in Bali. Based on the calculation of effectiveness level of Sindu market revitalization program, the cumulative coefficient of effectiveness calculation amounted to 94.48%. This shows that the market revitalization programs run very effectively. The existence of a market in the area of Sindu Sanur already should be used as an icon in marketing tourism in Sanur. The existence of traditional market is important in realizing a sustainable tourism in the region in particular and Sanur Bali in general.

Key words : tourism. marketing, traditional market, Sanur

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1. Introduction

Tourism industry as one of the sectors engaged in the services of many have linkages with the various issues that are popular in the world. The issues have a major influence on consumer confidence, namely the tourists mainly to do with the motivation of the journey on a destination. Negative issues will likely result in negative and positive issues otherwise would give a positive assessment of the tourist. National tourism development has links closely with the national economy, given the multi sector nature of the tourism industry.

The role of the tourism industry in the development of Bali is undoubtedly. The limitations of natural resources such as oil and gas, forest products, or manufacturing industries makes the tourism sector as the mainstay in the development of this area. Balinese culture that is supported by beautiful natural conditions as well as filled with spiritual overtones, that makes Bali is different from other tourist destinations. Then, this flagship sector it should be conceived to new opportunities and provided as a catalyst in the development of and support sustainable development.

Marketing in tourism is a very complex thing. The product of the tourism industry has a distinctive feature as compared to products in the form of goods and moreover tourism products are often associated with some parties such as companies, establishments, institutions in the community. The other side, there must be cooperation but on the other hand not rarely also happened otherwise, because sometimes the parties behaved as a competitor.

The presence of traditional markets is one of the most obvious indicators of the economic activities of the community in the area. The traditional market is also often associated with tourism attraction in the region concerned. Sindu market located in Sanur Beach area has the potential to become icon support in the marketing of tourism for

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sustainable coastal tourism in addition to Sanur Beach. The art of grocery shopping is traditionally in the market could be an attraction for tourists.

Traditional markets have a strong historical background in providing a major contribution to the economy (Shakur, et. al., 2012). Historically, the existence of the Sindu market could not be separated from community life of Sanur in the past. This condition is a reflection of the relationship between the informal sector and tourism industry. The current existence of the traditional market has been on government revitalization of Denpasar. The revitalization has been implemented in the year 2010. After approximately 8 years running, it needs to be traced how the effectiveness of the revitalization program. Market Overview Sindu after revitalization can be attraction for tourists. This research attempted to reposition the Sindu market has been revitalized in support of sustainability in Sanur as one of the most famous tourism destinations in Bali.

2. Traditional markets and sustainable tourism

The interconnectedness of traditional market and the tourism industry was not a new thing. In some areas of Indonesia, traditional markets are often packaged by the local government to serve as tourism destinations.Sustainable paradigm is the basis in developing tourism itself. Spinder (2013) stated that a sustainable concept will remain a meaningful concept is integrated in the concept of environment, economy and society.

Heung-Ryel (2015) stated that the market that is oriented culture and tourism is a strategy to enable the local traditional market as resources in tourism to attract visitors. Further Heung-Ryel(2015) sets forth to activate tourism industry in Korea, strategies that utilize local traditional markets as a resource for tourism is the dominant mainstream, called marketing places.

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3. The Criterion of Effectiveness

Effectiveness is the alignment of output with the goal that has been set. The level of effectiveness in this case illustrates the ability of local governments in the realization of the planned program compared with the targets set. In determining the effectiveness level of the traditional market revitalization program using effectiveness criteria from R & D Ministry of Home Affairs (1991), as presented in table 3.1. As followed.

Table 3.1 Program Effectiveness Criteria

No Criteria Explanation 1 The effectiveness coefficient less than 40 % Very ineffective 2 Effectiveness coefficient is valuable 40 % - 59,99 % Ineffective 3 Effectiveness coefficient is valuable 60 % - 79,99 % Effective enough 4 Coefficient effectiveness is above 79,99 % Very effective Source: R & D Ministry of Home Affairs, 1991

4. Population and Sample Research

The population of the region is a generalization of an object or subject that has certain qualities and characteristics set by the researchers to learn and then drawn the conclusion (Sugiyono, 2006). The number of merchants according to the location of businesses listed on the market are presented in Table 4.1 Sindu following.

Table 4.1 Number of Market Traders Sindu According to Location of Business

Amount No Business location (people) 1 Shop 69 2 Los 140 3 Seasonal traders 133 Amount 342 Source: Office Sindu Market Sanur, 2018

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The population in this research is the overall market traders in Sanur, namely Sindu as much as 342 traders. The sample is a small part of the selected researchers for examination (Neuman, 2015). The sample size taken will use the formula of Slovin (Umar, 2004), with the following formula:

N n = ………… …………………………………..(1) 1 + Ne

Description:

n: sample size

N: size of population

e: the critical value (10%)

Based on the Slovin formula, determined the sample of research as much as 77 traders. In order for the population represented, then using proportional stratified sampling random sampling. Next in each stratum will be taken sampled like presented in Table 4.2. As followed.

Table 4.2 Number of Samples Based on The Strata

Amount No Business location (people) 1 Shop 16 2 Los 31 3 Seasonal traders 30 Amount 77 To find out the effectiveness of Market revitalization program Sindu used technically describe statistics analysis with the following formula.

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= ×100………………………………….(2) Description:

Realization: The Achievement of Program Execution

Target: all members of the Group who followed the Program

Measurement of the level of effectiveness on the variable input, process, and output is done in some indicators, namely: the socialization of the program, the level of achievement of the objectives of the program, the level of precision of target, speed of response, as well as complaints against officers monitoring and evaluation. After getting the degree of effectiveness of each indicator on the variable input, process, output, and the next level of effectiveness of classification is done in accordance with the criteria of R & D Ministry of Home Affairs (1991).

5. The Effectiveness of Market Revitalization Program Sindu Sanur

5.1 Analysis of The Effectiveness of Inputs

a. The Level of Precision of The Target Program Based on research results, sample opinions regarding the level of accuracy of the targets of the program based on the coefficient of the effectiveness of very high value, that of 90.9%. It is shown in Table 5.1 as followed.

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Table 5.1 Sample Opinion Regarding The Accuracy of The Target Program

Amount No Answer People % 1 Right Target 70 90.9 2 Not on Target 7 9.1 Amount 77 100

b. Socialization Program Traditional market revitalization program before running, traders get socialization about programs from officers. Table 5.2 below shows the results of Sindu market revitalization program socialization.

Table 5.2 Sample Opinion About Socialization Program

Amount No Answer People % 1 Existent 76 98.7 2 Nonexistent 1 1.3 Amount 77 100 Based on the table it is known that the socialization of the market revitalization program of Sindu the amount 98.7%, meaning the majority of traders in the market presence of market revitalization program.

c. The Purpose of The Program After the socialization program running then the traders already know the goal of revitalizing the Sindu market, namely to setup a place to trade the traders market in general, improving the physical market as well as create comfort market environment.

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Table 5.3 Sample Opinions Regarding The Purpose of Revitalizing Program

Amount No Answer People % 1 Know 76 98.7 2 Unknown 1 1.3 Amount 77 100 From the table it can be seen that the percentage of the sample knowledge about the purpose of revitalizing traditional markets program amounting to 98.7 percent. This means that most traders know clearly the objective existence of Sindu market revitalization program.

Based on three variables of the input, then the effectiveness of the implementation of the Program of Revitalizing Sindu market as follows:

= × 100%

= × 100% × = 96.10%

From variable input, calculation results can be seen that the coefficient of the variable effectiveness of the implementation of market Revitalization Sindu input of 96.10%. This means the level of effectiveness of the input variables fall into the category of highly effective, because the value is higher than the 79.99%.

5.2 Analysis of The Effectiveness of The Process

a. Speed of Response Officers

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After Market revitalization program Sindu progress, certainly there will be little complaint from traders, so from that officer is required to have a response to the complaint submitted by the traders. Opinions about speed of response officers against complaints that there are indicated by Table 5.4 as follows.

Table 5.4 Sample Opinions Regarding The Speed of Response Officers

Amount No Answer People % 1 Rapidly 77 100 2 Latest of 0 0 Amount 77 100

From table 5.4 can be seen that the entire sample, i.e. in the amount of 100% stated the officer quickly in response to the problems occurred.

b. Monitoring Monitoring is carried out to monitor the course of Sindu market revitalization program in the activities of traders. To find out the opinion of the respondents regarding the level of monitoring against the course of the program, can be seen in Table 5.5.

Table 5.5 Sample Opinion Regarding The Implementation of The Monitoring

Amount No Answer People % 1 There was monitor 72 93.5 2 There was no monitor 5 6.5 Amount 77 100

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Based on Table 5.5 can be listened that 93.5% of traders declared the existence of implementation monitoring of officers and amounted to 6.5% of merchants stated that there has never been the monitoring of officers. This shows that the monitoring already carried out periodically.

c. Evaluation Evaluation is crucial because through this activity can be described the successes and the lack of Sindu market revitalization program. Table 5.6 shows the sample answers about Sindu market revitalization evaluation.

Table 5.6 Sample Opinion Concerning The Evaluation of Market Revitalization Sindu Program

Amount No Answer People % 1 There was evaluation 67 87 2 There was no evaluation 10 13 Amount 77 100

From table 5.6 can be said that evaluation of the program revitalization traditional market had been conducted. It is pointed out by 87% of the sample gave a statement that there is evaluation of officers and 13% other opposite answer. Evaluation of the implementation of the program of revitalizing Sindu market starts from small things such as setting the items to be sold, the cleanliness of the market prohibition on incidence for street vendors to the position of vehicle parking.

Based on three variables of the process, i.e. the speed level variable response officers, monitoring levels of variables and variable levels of evaluation, the effectiveness of the implementation of the

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calculation obtained the program revitalization of traditional market variables the process, as the following calculation.

= × 100%

= × 100% × = 93.50%

The calculation on output variable of the process indicates that the coefficient of the effectiveness of the implementation of the program of revitalizing traditional markets on Sindu market of 93.50%. This means that the effectiveness of the process variables fall into the category of highly effective because the value is higher than the 79.99%.

5.3 Analysis The Effectiveness of The Output

a. The Increase Visits of Foreign Tourists After Sindu market revitalized, then traditional market conditions created by the clean and comfortable good for merchants and visitors, especially foreigners. The following table 5.7 presents the opinions of traders about the visit of foreign tourists.

Table 5.7 Sample Opinions Regarding The Visit of Foreign Tourists

Amount No Answer People % 1 Any improvement 69 89.6 2 No increase 8 10.4 Amount 77 100

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From table 5.7 can be said that amounted to 89.6% of merchants stated that an increase in the visits of foreign tourists after Sindu market revitalized.

b. Increased Income Trader Along with the increase in visits to the market Sindu, then income traders also experienced an increase. This is evidenced by the opinions of merchants shown in Table 5.8 as followed.

Table 5.8 Sample Opinions About Increased Income

Amount No Answer People % 1 Any improvement 75 97.4 2 No increase 2 2.6 Amount 77 100

Based on Table 5.8 can be said that 97.4% of merchants stated income due to an increase in Sindu market revitalization.

Based on the output of two variables, namely an increase in the visits of foreign tourists and increased income trader, then the level of effectiveness is obtained as follows.

= × 100% = × 100% × = 93,50 %

Based on variable output calculation result shows that the coefficient of the effectiveness of the implementation of the program of revitalizing traditional market on Sindu market of 93.50%. This means that the effectiveness of the process variables fall into the category of highly effective because the value is higher than the 79.99%. Based on the

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calculation of variable inputs, processes and outputs, then the cumulative calculation of the effectiveness of Sindu market revitalization as follows:

= × 100%

= × 100% × = 94,48 % (very effective)

6. Sindu Market Supported The Marketing of Tourism in Sanur

Sindu market indeed has been known in the area of Sanur. Becken (2005) stated that the tourist icon is the major irreplaceable factor in a destination that attracts the attention of prospective tourists. The existence of this market provides its own experience of foreign tourists who came for a visit. Bargaining process involving emotional feelings between buyers and sellers is a natural condition which gives satisfaction in doing transactions.

The effectiveness of the implementation revitalization of the market became the primary capital Sindu market in manifesting as one of Sanur icon in marketing as tourist destinations which are long term. Moreover, based on the above calculations, the coefficient of effectiveness achieved 94.48% which means the execution of revitalizing Sindu market walking is very effective. That is, facilities and infrastructure that exist in the Sindu market already worth to compete in the tourism industry.

WATC (2002) suggested that the icon is usually the main attractions in a destination, the icon is a scientific or assets built widely accepted by visitors as a tourist attraction or an important experience. In other words, Smith and Casey (2001) reveal the word icon as a landmark that can be recognized instantly and often notable because that place is indeed notable. In the end the tour icon often using unique

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features in marketing to position themselves in the market (Chacko, 1997). In line with the statement, Sindu in the real market can provide important experience of foreign tourists who came for a visit. This traditional market also can be recognized instantly by foreign tourists because of its uniqueness.

Figure 6.1 The Atmosphere of Transactions Between Merchants and Foreigners

Payangan (2014) reaffirms what has been described by Stephen Witt et al. Executive Summary the Paper Blue Print Marketing Tourism Indonesia tourism marketing is that a system which includes efforts in identifying policies and strategies, programs and apart patterns of promotion to be reunited with the system and product development strategy. Tourism marketing has wider than just sales of goods. Another uniqueness of marketing tourism in Indonesia is systems, policies, strategies and programs that are in the national order, while product development systems are in the regional order. With regard to product development, Sindu market relying night market. The night market is held every day averaged starting at 17.00 p.m. until completion. This has been the attraction of foreign tourists.

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Figure 6.2 The Atmosphere of Night Sindu Market

If superimposed with the aspect of the marketing advantage of tourism which includes three things, namely to rights and satisfaction of consumers, local communities, and the protection and development of the environment and culture of the then market these three aspects have fulfilled the advantage of Sindu. In the end, the existence of a market in the area of Sanur Sindu already should be used as an icon in marketing tourism in Sanur. The existence of traditional market is important in realizing a sustainable tourism in the region in particular and Sanur Bali in general.

Bibliography

Becken, Susanne. 2005. The Role of Tourist Icons for Sustainable Tourism. Journal of Vacation Marketing. DOI: 10.1177/1356766705050840.

Chacko, H. E. (1997) ‘Positioning a tourism destination to gain a competitive edge’,HotelOnline,www.hotelonline.com/Neo/Trends/AsiaPacificJ ournal/PositionDestination.html.

Heung-Ryel, Kim. 2015. Culture and Tourism Oriented Local Traditional Market Strategies in Korea. Proceedings of the First

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European Academic Research Conference on Global Business, Economics, Finance and Social Sciences (EAR15Italy Conference) ISBN: 978-1-63415 028-6 Milan-Italy, June 30-July 1-2, 2015.

Neuman, W. Lawrence. 2015. Metodologi Penelitian Sosial: Pendekatan Kualitatif dan Kuantitatif. Jakarta: PT Indeks.

Payangan, Otto R. 2014. Pemasaran Jasa Pariwisata. Bogor: PT Penerbit IPB Press.

Shakur, T., Hafiz, R., Vural-Arslan, T. & Cahantimur, A. 2012. Economy and culture in transitions: A comparative study of two architectural heritage sites of bazaars and hans of Bursa and Dhaka. Archnet- IJAR: International Journal of Architectural Research, 6(3), 1-18.

Smith, A. and Casey, C. 2001. Icons of Travel. The Age, 2nd April, www.theage.com.au/travel/2001/04/02/ FFXEMI7J1LC.html.

Spinder, E. A.2013. The History of Sustainability – the origins and effects of a popular concept. In R. Schroder and I. Jenkins (Eds.) Sustainability in tourism (pp. 9-31), Germany, Iserlohn: Springer.

Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: CV ALFABETA.

Umar, Husein. 2014. Metode Penelitian Untuk Skripsi dan Tesis Bisnis. Edisi Kedua. Jakarta: Rajawali Pers.

Western Australian Tourism Commission. 2002. ‘A new concept for regional tourism’. Discussion Paper: www.westernaustralia.net.

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PROFESSIONAL SKEPTICISM IN RELATIONSHIP BETWEEN TIME BUDGET PRESSURE, PROFESSIONAL JUDGMENT AND ACCURACY OF AUDITOR’S OPINION (EMPIRICAL RESEARCH ON AUDITOR BPK DELEGATION OF BALI PROVINCE)

Putu Diah Savitri, SE., Ak., CA., M.Si Ayu Putu Dyah Arya Dewi, SE., M.Pd Ni Putu Nonik Hariasih, SE., Ak., CA., M.Si. Rai Dwi Andayani, SE., M.Si

Abstract Professional skepticism is an attitude that includes a mind that is always questioned, alert to conditions that may indicate possible misstatement, whether caused by fraud or error, and an important assessment of audit evidence. When carrying out the audit assignment, the auditor should not consider the auditee to be dishonest but should not assume that the auditee is undoubtedly his or her honesty. This study aims to get empirical studyprofessional skepticism is able to moderate the influence of time budget pressure on the accuracy of the audit opinion, and skepticism is able to moderate the influence of professional judgment on the audit opinion in auditor Audit Board of the Republic of Indonesia delegation Bali Province. The theoretical study used in this research is attribution theory. Determination method of sample used in this research is non probability sampling method with purposive sampling technique that auditor have audit experience at least 1 year. The sample collected in this study was 47 BPK auditors. Data analysis technique used is Moderate Regression Analysis (MRA). The research instrument has passed the validity and reliability test. The regression model has also passed the classical assumption test. The results show professional skepticism is unable to moderate the time budget pressure relation on the accuracy of audit opinion. Professional skepticism is able to moderate the relationship of professional judgment to the precise determination of audit opinion. Keywords: Professional Skepticism, Time Budget Pressure, Professional Judgment, Audit Opinion.

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PRELIMINARY 1.1 Background State Finance is one of the main elements in the administration of state government. To achieve the objectives of the state, the State Finance must be managed in an orderly manner, obey the laws and regulations, be efficient, economical, effective, transparent, and accountable by taking into account the sense of justice and propriety. In order to examine, manage and account for state finances, a free and independent institution is established, namely the Supreme Audit Institution (BPK). Supreme Audit Institution (BPK) is one of the state high institutions whose order is outside the legislative, executive and judicial institutions. There are three types of checks carried out by the BPK namely the Financial Examination, Performance Examination and Examination with Specific Purposes (Article 4 of Constitution No. 15 of 2004). Inputs, processes, and outputs from the three types of checks carried out by the BPK have different objectives. The Financial Check Out Report is the final result of the examination of the financial statements (SPKN PSP 03). The most important thing about insurance services is the inspector's report. The examiner report is a means to communicate the findings of the examiner to users of financial statements (Arens et al., 2012). Auditing Standard Statement No. 29 (SA 508) and SPKN PSP 03 state that one of the important things in the financial audit report is the auditor's conclusions that contain opinions on the fairness of the financial statements. BPK has for several decades been affected by various problems related to giving opinions. Indonesian people are stunned by the behavior of the BPK who dare to give opinions on the fairness of financial statements but not in accordance with the real conditions of the institution (Djalil, 2014). The BPK gives a Unqualified Opinion (the highest opinion) to a State Institution in a period, but in the following period the State Institution actually stumbles on fraud problems (Djalil, 2014). The community also questioned the BPK's decision to provide Unqualified Opinion but in the next two periods the BPK actually changed the opinion to disclimer (the lowest opinion) (Tuanakotta, 2011).

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BPK is responsible for providing an assessment or opinion on the fairness of the financial statements. As a basis for audit opinion, auditors are required to obtain adequate assurance about the freedom of financial statements from material misstatement, whether caused by fraud or error. The examiner can account well for reports and opinions if the audit process conducted by the examiner is in accordance with the procedures set out in the standard (Mcdaniel, 1990; Tan and Shankar, 2010). State Financial Examination Standards (SPKN) is an inspection standard at the BPK, requiring several audit procedures and attitudes to be carried out by the examiner (SPKN PSP 01). The procedures and attitudes required for the BPK examiner aim to improve the quality of the examinations carried out. The BPK as an institution that carries out its duties in examining state financial governance, is responsible for the results of its assignments to all Indonesian people. According to Government Regulation (PP No. 71 of 2010) the use of financial statements is the people of Indonesia. Time budget pressure is a challenge that must be faced by an auditor in his assignment. Zoort and Lord (1997) stated that when facing time budget pressure the auditor will respond in two ways, namely functional and dysfunctional. The functional type is the behavior of the auditor to work better and use the best time, the auditor prefers more relevant information and avoids irrelevant judgments. Meanwhile, the dysfunctional type of auditor behavior proposed by Rhode (1978) said that the time budget pressure has the potential to cause errors in determining audit opinion. Under the pressure of time budget, individuals tend to work quickly so that it will have an impact on their performance decline (Dezoort, 1998). Professional considerations are more than just consideration. Consideration can be made by everyone, anytime and anywhere but professional judgment cannot be done like that (Tuanakotta, 2011). ISA 200 states that professional judgment is carried out by people who have relevant experience and knowledge. Professional considerations must be carried out by the examiner in all stages of the audit process. Professional considerations can be said to be unique because the considerations made in each examination are not the same (Wedemeyer, 2010). Professional judgment by an auditor is highly dependent on the business environment and the entity's management policy being examined. Professional judgment of auditors in conducting

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audits must always be maintained because the quality of professional judgment can be bad due to several things, such as the complexity of the task and the large number of clients (Abdolmohammadi and Wright, 1987; Bhattacharjee et al., 2007). Some researchers found that the results of different studies Badjuri (2011), Singgih and Icuk (2010) examined the effect of auditor experience on audit quality found that the experience possessed by auditors had no effect on audit quality. Rios and Cardona (2013) find that experience does not affect the auditor's professional judgment in collecting and evaluating evidence to issue opinions on the fairness of the financial statements of business entities. Auditor work is very dense so it has little time to be able to study or increase knowledge in decision making in the field of auditing and causes the experience possessed by the auditor will not be able to influence the accuracy of the provision of audit opinions (Enofe et, al., 2014). Based on BPK cases, and some of the results of previous studies that are inconsistent, then in this study, researchers are interested in re-conducting the research with professional skepticism as a moderating variable. Professional skepticism is one of the attitudes required of examiners so that it is not easy to trust client assertions free from material misstatements in financial reporting based on information held by auditors (Nelson, 2009). Hurtt (2010) states that professional skepticism is an attitude practiced by the examiner during the stage of examining evidence, understanding evidence and acting on examination evidence. The honesty of the auditee must always be questioned by the examiner and the examiner must not be satisfied with the evidence obtained from the auditee. Coppage and Shastri (2014) stated that auditor independence and technical expertise will result in more effective and quality audit planning, implementation and reporting if auditors also have professional skepticism and professional judgment. In order to maintain audit quality, an auditor must increase his professional skepticism in order to provide the right opinion, so that in turn it will improve the integrity and credibility of the audit accountant profession. The BPK inspector has professional attitudes that have been regulated in standards, guidelines, operational guidelines (technical guidelines) and technical examination (technical guidelines) instructions. These professional attitudes must of course be

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implemented so that the financial audit procedures can be carried out as well as possible so that opinions on the fairness of the financial statements set by the examiner are indeed the right opinions to set. Giving the right opinion becomes meaningless if there is no improvement in the financial audit process. Limitations in dealing with fraud in financial examinations must find a solution so that it can reduce the problems that have occurred at the BPK. 1.2 Problem Formulation Based on the background of the problem and the formulation of the problems that have been described in the previous section, the questions in this study are:

1. Is professional skepticism able to moderate the relationship between time budget pressure and the accuracy of the determination of the BPK auditor's audit opinion of the Bali Provincial Representative Office? 2. Is professional skepticism able to moderate the relationship of professional judgment to the accuracy of the determination of the opinion of the BPK auditor audit of the Bali Provincial Representative Office? 1.3 Research Hypothesis In accordance with the formulation of the problem, the hypothesis proposed in this study is as follows. H1: Professional skepticism is able to moderate the influence of time budget pressure on the accuracy of the determination of the BPK auditor audit opinion of the Bali Province Representative Office. H2: Professional skepticism is able to moderate the influence of professional judgment on the accuracy of the determination of the BPK auditor's audit opinion of the Bali Provincial Representative Office. LITERATURE REVIEW 2.1 Attribution Theory Attribution theory according to Heider is a theory that explains a person's behavior. Attribution theory studies the process of how a person interprets an event, reason, or cause of his behavior (Ikhsan and Ishak, 2008: 55). Heider developed this theory by arguing that a person's behavior is determined by a combination of internal

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forces and external forces. Internal forces namely the factors that come from within a person / individual will be able to personally influence the performance and behavior such as nature, character, attitude, ability, expertise and effort. External forces are factors that come from outside the control of the individual such as the pressure of the situation, difficulty in work or luck. This study uses attribution theory because researchers will conduct statistical tests to obtain empirical evidence of variables that affect the accuracy of determining audit opinion. Exactly and inappropriately determining the audit opinion, the researcher estimates that it is influenced by the characteristics of the personal auditor itself and from outside the personal auditor. Personal characteristics of an auditor are internal factors that encourage a person to do activities. Personal characteristics are professional judgment. Auditors who have good professional judgment are assumed to be able to give the right opinion on the fairness of the financial statements. Professional considerations are carried out by people who have relevant experience and knowledge so that a person's expertise is both technically and psychologically formed. Professional skepticism is a personal attribute. Auditing Standard 200 (SA 200) states that skepticism is an attitude that includes a mind that is always questioning, alert to conditions that can indicate the possibility of misstatement, whether caused by fraud or error, and an important assessment of audit evidence. When carrying out an audit assignment, the auditor may not consider the auditee to be an dishonest person but also cannot assume that the auditee is a person who is undoubtedly honest. In determining the accuracy of opinion, the auditor must be aware of the need for skepticism as a responsibility to the public, the client, including respectable behavior, even if it means making personal interests. In addition to the auditor's personal characteristics, there are other factors outside the personal auditor that affect audit quality, namely time budget pressure. Individuals who work under time budget pressure will use a lot of their energy to overcome stress stresses that will affect their performance. Their performance will tend to be bad. The relationship between work stress due to time budget pressure on performance tends to be hypothesized to be negatively related (Jamal, 2011). Meligno (1977) supports a positive relationship between work

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stress and performance, and equates stress as a challenge. This model was originally traced back to the work of John Dewey and Arnold Toynbee who saw problems, anxiety, difficulties, and challenges as opportunities as constructive activities and performance improvements. The model shows that in low stress, individuals do not face any challenges and, therefore, it is impossible to show improved performance. At a moderate level of stress, individuals are quite aroused in challenging matters and thus will show mediocre performance. At high stress levels, individuals will use their experience and knowledge as optimally as possible to solve problems or work so as to show excellent work results (Cohen, 1980). 2.2 Professional Skepticism Auditing Standard 200 (SA 200) states that skepticism is an attitude that includes a mind that is always questioning, alert to conditions that can indicate the possibility of misstatement, whether caused by fraud or error, and an important assessment of audit evidence. When carrying out an audit assignment, the auditor may not consider the auditee to be an dishonest person but also cannot assume that the auditee is a person who is undoubtedly honest. Hurtt (2010) states that professional skepticism is an important concept in the audit process as evidenced by the application of professional skepticism by auditors in each audit process. Hurtt (2010) has a slightly different perspective from Nelson (2009), namely the perspective of professional skepticism as a characteristic of multidimensional individuals. Professional skepticism can be considered as a relatively stable character depending on each individual and can also be considered as a situation that arises because of certain situations. Hurtt (2010) in his research made a framework of professional skepticism consisting of skeptical characters, skeptical thinking and skeptical behavior. Hurtt (2010) then made six indicators of character skepticism, namely questioning mind, suspension of judgment, search for knowledge, interpersonal understanding, self-confidence and self-determination. 2.3 Time Budget Pressure Time budget pressure is a situation where the auditor is required to make efficiency of the time budget that has been compiled or there are restrictions on time in a very tight budget (Sososutikno, 2003). Time budget pressure can be measured by indicators of budget

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tightness, and budget achievement (Hutabarat, 2012). The level of budget tightening, which is a condition in which the auditor is required to make efficiency of the time budget that has been compiled and there are restrictions on time in a very tight budget. Budget achievement level, which is a condition where the auditor is required to complete the audit on time (Otley and Pierce, 1996). Under normal conditions the auditor will estimate the supply of the amount of time that will be allocated to specific tasks in an audit, used as a basis for estimating audit costs, for the job allocation of auditor personnel and for auditor performance evaluation. As a result of the time set for the assignment is not enough, the auditor will work under the pressure of time budget so that the work will be done faster, causing the possibility of ignoring some audit processes and only completing the important ones so that it will produce poor performance and also affect the results audit work (Cook and Kelly, 1991). 2.4 Professional Considerations The Audit Engagement Standard (SPA) 200 defines professional judgment as making decisions in audit engagements based on information obtained during the audit process by always applying training, knowledge and experience in the context of auditing, accounting and ethical codes. Gibbins and Masons (1988) then define professional considerations as decision making, decision making and establishing an action carried out by experienced and educated people based on prudence, integrity and objectivity by always referring to professional standards. Professional considerations in research studies are focused on professional considerations in financial reporting. Professional considerations in financial reporting are defined as decision making, decision making and establishing an action taken by experienced and educated people in preparing and publishing financial reports, annual reports, prospectuses and other documents. 2.5 Auditor Opinion Auditor's opinion or auditor's opinion is the output generated from the auditor's report on audited financial statements. Auditing Standard Statement (PSA) No. 02 (SA 110) Responsibilities and Functions of the Independent Auditor states that the auditor's opinion is the auditor's opinion statement about the fairness of the auditee's financial statements based on the International Financial Reporting

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Standards. Auditor opinion is a means for the auditor to state that the audit process has been carried out based on the Auditing Standards established by the Indonesian Institute of Accountants. The difference between the responsibilities of an independent auditor and management responsibility is also implied in the auditor's opinion, namely that the auditor's responsibilities are limited to the statement of opinion on the financial statements, not the substance of the financial statements themselves. Based on the Auditing Standard Statement No. 29 (SA 508) Auditor's Report on Audited Financial Statements, auditor's opinion is divided into five types, namely unqualified opinion, unqualified opinion with explanatory language, reasonable opinion with exceptions, unnatural opinions, statements not giving opinions. OBJECTIVES AND BENEFITS OF RESEARCH 3.1 Research Objectives The purpose of this study is as follows.

1) Obtaining empirical evidence of professional skepticism is able to moderate the effect of time budget pressure on the accuracy of the determination of the BPK auditor audit opinion of the Bali Provincial Representative Office. 2) Obtaining empirical evidence of professional skepticism is able to moderate the influence of professional judgment on the accuracy of the opinion of the BPK auditor audit office of the Bali Provincial Representative Office. 3.2 Benefits of Research 1) Theoretical benefits The results of this study are expected to contribute to adding the implementation of related research which is called empirical theory and support for normative theory, especially attribution theory. 2) Practical Benefits This research is expected to provide information to all parties concerned with this research, especially to BPK auditors of the Bali Province Representative regarding the factors that influence the accuracy in determining audit opinion.

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RESEARCH METHODS 4.1 Research Stages Based on the background of the research, the researcher can formulate the problems to be examined, then build hypotheses based on previous theoretical and research studies. To find out whether the hypothesis is accepted or rejected, the researcher performs data processing using the Moderate Regression Analysis method with SPSS on the data that has been collected. In the end the researcher drew conclusions from the results of the analysis carried out. The stages of research in this study can be seen in Figure 4.1.

4.2 Research Location This research was conducted on the BPK Representative of Bali Province, having the address at Jalan D.I Panjaitan Denpasar Bali Indonesia. BPK Representative Office of the Province of Bali has the task of examining the management and responsibility of regional

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finance in the Bali Provincial Government City / Regency in the Province of Bali as well as Regional Owned Enterprises and related institutions within the entity mentioned above, including carrying out checks delegated by the Main Auditor of State Finance. 4.3 Research Variables The variables that will be analyzed are grouped as follows.

1) The dependent variable in this study is the accuracy of the determination of the auditor's opinion. Indonesian Accountants Association (2001) in the Auditing Standards Section 110 defines the auditor's opinion as a statement of opinion (disclaimer) about the suitability of the auditee's financial statements based on the Financial Reporting Standards. The construction of the accuracy of the provision of examiner opinions on the fairness of the financial statements in this study is measured through the dimensions of opinions that can be provided by the BPK RI auditor or examiner based on Section 508 Auditing Standards on Auditor Reports on Audited Financial Statements (paragraph 10) and Law No. 15 of 2004 concerning Examination of Management and Responsibility of the State (Explanation of Article 16 Paragraph 1), namely: a) Unqualified opinion; b) Unqualified opinion with explanatory language (unqualified opinion with explanatory language); c) Qualified opinions; d) Adverse opinion) e) Disclaimer opinion. The dimensions of the accuracy of the auditor's opinion in this study were observed and measured through indicators of the criteria for granting auditor opinion based on Law No. 15 of 2004 concerning Examination of Management and Responsibility of the State (Explanation of Article 16 Paragraph 1), namely: a. Compliance with government accounting standards; b. Adequacy of disclosure; c. Compliance with laws and regulations; d. Effectiveness of the internal control system.

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Indicators of this dimension will be used as items in the research questionnaire. Items made into statements in the questionnaire were tested first through a pretest. The pretest was done by distributing questionnaires to an expert panel of lecturers at the STIE Triatma Mulya and to students of STIE Triatma Mulya. 2) The moderating variable in this study is auditor skepticism. Professional skepticism is an individual attitude that reflects the tendency to be careful and not quickly take decisions or conclusions until the evidence supports an alternative (Hurtt, 2010). Professional skepticism constructs in this study use measurements developed by Hurtt (2010). Hurt (2010) developed a measurement of ex ante the nature of professional skepticism based on the characteristics of standard auditing, psychology, philosophy and consumer behavior research. The professional skepticism construct developed by Hurtt (2010) consists of three dimensions, namely: a. Examining evidence; b. Understanding evidence providers; c. Acting on evidence. These three dimensions of professional skepticism are observed and measured through six indicators or elements (Hurtt, 2010: 163), namely: a. Questioning mind; b. Suspension of judgment; c. Search for knowledge; d. Interpersonal understanding; e. Self-confidence; f. Self-determination. The construct of professional skepticism in this study will be measured using instruments that have been developed by Hurtt (2010). Items made into statements in the questionnaire were tested first through a pretest. The pretest was done by distributing questionnaires to an expert panel of lecturers at the Tritama Mulya STIE and to students of STIE Triatma Mulya.

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3) Independent variables in this study are as follows. (1) Time Budget Pressure. Time budget pressure is a condition, the auditor is required to make efficiency of the time budget that has been prepared or there are restrictions on time and budget that is very strict and rigid (Sososutikno, 2003). Time budget pressure can be measured by indicators of budget tightness, and budget achievement (Hutabarat, 2012). (2) Professional Considerations. Professional consideration is the process of reaching a decision or conclusion of an option or alternative by using relevant information such as evidence and professional literature (KPMG, 2011). KMPG (2011) in its monograph states that in the field of accounting and auditing, professional judgment is carried out in three areas or fields, namely evaluating evidence, estimating the probability that occurs and deciding on an alternative or alternative. KPMG (2011) created a monograph of a professional auditor's consideration framework compiled by a joint team of practitioners and academics. KPMG auditor's professional judgment framework (2011: 5) consists of six components, namely: 1) Mindset; 2) Consultation; 3) Knowledge and Professional standards; 4) Influences and biases; 5) Reflection; 6) Coaching. The six components of professional judgment are observed and measured in this study based on the five stages or process of professional judgment of KPMG (2011: 8), namely: 1) Clarify Issues & Objectives; 2) Consider alternatives; 3) Gather & Evaluate information; 4) Reach conclusion; 5) Articulate & Document rationale. The stages or process of professional judgment will be used as items in the research questionnaire. Items made into statements in the questionnaire were tested first through a pretest. The pretest was done by distributing questionnaires to an expert

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panel of lecturers at the Tritama Mulya STIE and to students of STIE Triatma Mulya. 4.4 Research Design The research design according to Sugiyono (2009) consists of:

1) Problems that include background problems, problem identification, problem boundaries, problem formulation, goals and uses. 2) Theoretical and Hypothesis Foundation includes literature review or theories that underlie and strengthen the research to be conducted. 3) Research Procedures which include population and samples, data collection techniques and data analysis techniques. 4) Research Schedule is a step by step research that will be conducted based on a predetermined target time. 4.5 Research Model The research model can be seen in Figure 3.2.

Time Budget Pressure Accuracy of Professional Auditors opinion Judgement

Professional Scepticism 4.6 Data Collection Techniques Gambar 3.2 Research Model The population in this study were all auditors working at the BPK RI Representative Office of the Bali Province. The sample in this study was determined by purposive sampling, namely the method of determining the sample with certain considerations, where the sample members will be chosen in such a way that the sample formed can represent the characteristics of the population (Sugiyono, 2009).Data collection method used in this study is a survey method using a questionnaire. Questionnaire technique is a method of data collection carried out by giving a set of questions or written statements to

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respondents to be answered (Sugiyono, 2009). Before the questionnaire was distributed, a questionnaire was pretested. Questionnaires were distributed in the form of questionnaires and written statements to respondents regarding professional skepticism in the relationship of professional considerations, time budget pressure, and the accuracy of the determination of the opinion of the BPK Representative of the Bali Province Representative. Before the analysis technique is carried out, the research instrument is tested first, which is testing the validity and reliability of the questionnaire to test whether the instrument and research data in the form of respondents' answers have been answered correctly or not. The hypothesis in this study was tested using Moderate Regression Analysis (MRA) using SPSS. RESEARCH RESULT 5.1 Research Results The research results discussed included research respondents, research instrument tests, classical assumption tests, multiple linear regression, and hypothesis testing. 5.1.1 Research Respondents The number of questionnaires sent to the BPK Representative Office of the Bali Province Office was 60 questionnaires, and returned 47 questionnaires (response rate = 78.33%). Over all questionnaires that are feasible to be analyzed are 47 questionnaires (useable response rate = 78.33%). 5.1.2 Test Instruments Validity test results show that there is no problem with the validity of the instrument used in this study, all variables have a correlation coefficient of more than 0.30. Validity test results can be seen in Appendix 1. The reliability test results show that all Cronbach alpha coefficients of the instrument are greater than 0.60, so that the instrument of this study can be said to be reliable. The reliability test results can be seen in Appendix 1. 5.1.3 Classic Assumption Test In Table 5.1 can be seen the results of testing the normality shows the Asymp value. Sig (2-tailed) is 0.089 or greater than the value of α = 0.05. This means that the model in this study is normally

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distributed. The cut off value that is commonly used to indicate the presence of multicollinearity is the tolerance value ≤ 0.10 or equal to VIF ≥ 10. The results of multicollinearity testing can be seen in Table 5.1. The multicollinearity test results show that the time budget pressure (X1) tolerance coefficient is 0.969 smaller than 0.10 and VIF is 1.032 less than 10. The tolerance variable of professional judgment (X2) is 0.955 less than 0.10, and VIF is 1.047 smaller than 10. The tolerance coefficient of the professional skepticism variable (X3) is 0.985 smaller than 0.10, and VIF is 1.015 less than 10. Based on these results it can be stated that there are no symptoms of multicollinearity. Table 5.1 Classical Assumption Testing Results Classic Assumption Test Multicollinearity Variable Normality Heteroscedasticity Test Test Test VIF Tolerance Time budget pressure 1,032 0,969 0,248 Professional 0,089 considerations 1,047 0,955 0,275 Professional skepticism 1,015 0,985 0,8 Source: primary data processed (2018)

Heteroscedasticity testing uses the Glejser model. This model is done by regressing the absolute residual value to the independent variable. Regression model does not contain heteroscedasticity if the probability is above the 5% confidence level. The results of testing heteroscedasticity can be seen in Table 5.1. The heteroscedasticity test results show that the independent variables of the study are free from heteroscedasticity indications because the significance probability is above the 5% confidence level. 5.1.4 Moderate Regression Analysis Based on Table 5.2, it can be seen that the value of adjusted R2 is 0.502 indicating that 50.2 percent of the dependent variable determining audit opinion can be explained by the independent variable

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time budget pressure, professional judgment, and professional skepticism. The remaining 49.8 percent is explained by other variables not included in the model. Table 5.2 Moderate Regression Analysis Summaryb model Adjusted Std. Error of Model R R Square R the Estimate Square

1 .750a .562 .502 339.547 a. Predictors: (Constant), Professional Considerations * Professional Skeptics, Time Budget Pressure, Professional Skepticism, Professional Considerations, Time Budget Pressure * Professional Skeptics Source: primary data processed (2018) 5.1.5 Model or Simultaneous Test (Test Statistics F) Model test or statistical test F can be seen in Table 5.3. F value calculated at 9,255 with a significance of 0,000, small from the real level set at 0,05. It can be concluded that this research regression model is feasible or the independent variable is able to explain the dependent variable. Table 5.3 Model or Simultaneous Test (Test Statistics F) ANOVAa Sum of Mean Model df F Sig. Squares Square

Regression 533.521 5 106.704 9.255 .000b 1 Residual 415.051 36 11.529

Total 948.571 41

a. Dependent Variable: Determination of Audit Opinion b. Predictors: (Constant), Professional Considerations * Professional Skeptics, Time Budget Pressure, Professional Skepticism,

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Professional Considerations, Time Budget Pressure * Professional Skeptics Source: primary data processed (2018) 5.1.6 Test of Individual Parameter Signification (Test Statistics t) Table 5.4 shows the partial effect of the time budget pressure variable and professional judgment on the accuracy of determining audit opinion with professional skepticism as a moderating variable. The regression equation is as follows. Y = 4,313 + 0,644 X1 + 0,143 X2 + 0,124 X3 - 0,01X1X3 + 0,001 X2X3 The alpha constant value is 4.313 which means that if the variable time budget pressure (X1), professional consideration (X2), professional skepticism (X3), the interaction of time budget pressure and professional skepticism (X1X3), the interaction of professional judgment and professional skepticism (X2X3), is the same as zero then the Y value (the accuracy of the determination of audit opinion) has an increasing tendency (4,313 units). Variable regression coefficient time budget pressure (X1) is 0.644, professional consideration (X2) is 0.143, professional skepticism (X3) is 0.124, interaction time budget pressure and professional skepticism (X1X3) is -0.01, interaction of professional judgment and skepticism professional (X2X3) of 0.001. These results indicate that the variable time budget pressure, professional judgment, professional skepticism, and the interaction of professional judgment and professional skepticism have a positive effect on the accuracy of the determination of audit opinion. The interaction variable of time budget pressure and professional skepticism has a negative effect on the accuracy of determining audit opinion. In Table 5.4, it can be seen the results of the individual parameter significance test (statistical test t) which can be explained as follows. (1) The results of the t statistic test indicate the interaction of the time budget pressure variable and professional skepticism has a t value of -0.138 and a significance level of 0.891. The significance level t is greater than α = 0.05. This means that professional skepticism is not able to moderate the relationship between time budget pressure on the accuracy of the determination of audit

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opinion. The influence of time budget pressure can react differently to the level of professional skepticism of the auditors and sensitivity to fraud risk despite following their respective auditing standards. Auditors experience pressure because they have to complete their audit assignments within the specified time period. Pressure arising from an inadequate audit period allocation has resulted in the auditor's inability to collect sufficient audit evidence. Assessment of evidence is done in a hurry because of the limitations of the specified audit time frame. Such pressure has a negative impact on auditor skepticism. When working under time pressure, the auditor is unlikely to conduct fraud investigations with a reasonable examination. The results of this study are in line with research conducted by Hussin et al., 2017, DeZoort and Lord, 1997, Rose, 2007; Gundry and Liyanarachchi, 2007. (2) The results of the t statistic test indicate the interaction of professional judgment and professional skepticism variables has a t value of 2.666 and a significance level of 0.011. The significance level t is smaller than α = 0.05. This means that professional skepticism is able to moderate the relationship between professional judgment on the accuracy of the determination of audit opinion. Professional judgment in auditing is defined as the application of relevant auditor knowledge and experience in the context of auditing standards, financial accounting standards and professional code of ethics to reach decisions from several alternative choices there is. The experience of an auditor has a strong relationship between individual attitudes and accuracy in providing audit opinions (Carpenter and Reimers, 2005). Professional skepticism possessed by an auditor will strengthen the relationship of professional judgment to the accuracy of determining audit opinion. Professional skepticism refers to consistent cynicism and the habit of delaying judgment until someone gets enough information or evidence (Hurtt, 2010). Skepticism occurs when there is doubt about the reliability of information received. When someone has doubts about the reliability of the information provided by the client, he will look for more indications. The results of this study support the results of research conducted by Hussin et al., 2017, Carpenter and Reimers, 2005.

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Table 5.4 Test the Significance of Individual Parameters (Test Statistics t) Coefficients

Unstandardized Standardized Coefficients Coefficients Model t Sig. Std. B Beta Error (Constant) 4.313 4.302 1.003 .323 Time Budget .644 .264 .376 2.434 .020 Pressure Professional .143 .051 .387 2.787 .008 considerations Professional .124 .077 .238 1.605 .117 1 skepticism Time Budget Pressure * Skeptisme -.001 .005 -.030 -.138 .891 Profesional Professional considerations * .001 .001 .373 2.666 .011 Professional skepticism a. Dependent Variable: Determination of Audit Opinion Source: primary data processed (2018) 5.2 Conclusions Based on background, problem formulation, research objectives, theoretical studies, empirical studies, hypotheses, and test results, it can be concluded as follows.

1) Professional skepticism is not able to moderate the relationship between time budget pressure on the accuracy of determining audit opinion. Time budget pressure tends to make an auditor rush in completing the audit. Pressure from the time budget makes the auditor not have much time to gather sufficient evidence. When working under time pressure, the auditor is

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unlikely to conduct fraud investigations with a reasonable examination. 2) Professional skepticism is able to moderate the relationship between professional judgment on the accuracy of determining audit opinion. Skepticism refers to an attitude that includes a mind that is always questioning, alert to conditions that can indicate the possibility of misstatement, whether caused by fraud or error, and an important assessment of audit evidence. The skepticism possessed by the auditor makes the auditor try to find evidence or information if there is a doubt. The skepticism possessed by the auditor will make the auditor use his professional judgment in gathering evidence so that it will be appropriate in giving an opinion on the fairness of the financial statements. 5.3 Suggestions Based on the results of the study, BPK's Bali Provincial Representative Office auditors are expected to further increase their skepticism in carrying out the financial statement audit process. Skepticism is part of the auditor's code of ethics. The code of ethics is the norms that must be obeyed by each BPK Member and the State Finance Examiner while carrying out their duties to maintain the dignity, honor, image and credibility of the BPK. Some of the obstacles faced in this study, it is still necessary to develop and improve to obtain better research results in subsequent studies. This study has several limitations, namely:

2 1. This research is based on R is 0.502 shows that 50.2 percent of the dependent variable determination of audit opinion can be explained by the independent variable time budget pressure, professional judgment, and professional skepticism. The remaining 49.8 percent is explained by other variables not included in the model. Researchers can then add other variables such as the adequacy of disclosure. 2. The results of this study are limited only to BPK Representative Offices of the Bali Province, further researchers can conduct research by comparing the perceptions of auditors of public accountants with BPK auditors.

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Wedemeyer, Phil D. 2010. A Discussion of Auditor Judgment as The Critical Component in Audit Quality : A Practitioner's Perspective. International Journal of Disclosure and Governance 7(4): 320-333. Attachment 1 Time budget pressure Reliability Statistics Cronbach's N of Alpha Items .924 5 Item-Total Statistics Scale Mean Scale Corrected Cronbach's if Item Variance if Item-Total Alpha if Deleted Item Deleted Correlation Item Deleted X1.1 13.7143 8.355 .713 .923 X1.2 13.5476 7.864 .852 .897 X1.3 13.5476 7.815 .822 .903 X1.4 13.4524 7.766 .835 .900 X1.5 13.7381 7.808 .789 .909 Professional Judgment Reliability Statistics Cronbach's N of Alpha Items .992 29

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Item-Total Statistics Scale Mean Scale Corrected Cronbach's if Item Variance if Item-Total Alpha if Deleted Item Deleted Correlation Item Deleted X2.1 68.1190 645.034 .945 .992 X2.2 68.1429 647.882 .784 .992 X2.3 68.2143 646.904 .895 .992 X2.4 68.1667 649.850 .798 .992 X2.5 68.0952 645.503 .915 .992 X2.6 68.1429 648.467 .827 .992 X2.7 68.0714 646.263 .905 .992 X2.8 68.0476 647.510 .884 .992 X2.9 68.1190 644.449 .850 .992 X2.10 68.1667 645.606 .926 .992 X2.11 68.2143 644.221 .926 .992 X2.12 68.2143 645.636 .921 .992 X2.13 68.1429 643.150 .932 .992 X2.14 68.2857 645.965 .911 .992 X2.15 68.5714 645.714 .934 .992 X2.16 68.5714 647.178 .928 .992 X2.17 68.5952 645.857 .938 .992 X2.18 68.5476 645.571 .930 .992 X2.19 68.5000 645.037 .907 .992 X2.20 68.4762 647.134 .905 .992 X2.21 68.5714 645.373 .917 .992 X2.22 68.3571 644.772 .915 .992 X2.23 68.3571 644.186 .905 .992 X2.24 68.5000 648.012 .892 .992 X2.25 68.6429 648.382 .902 .992 X2.26 68.5238 644.256 .905 .992 X2.27 68.6905 646.902 .927 .992 X2.28 68.4286 647.568 .866 .992 X2.29 68.5238 647.865 .877 .992

Auditors Opinion

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Reliability Statistics Cronbach's N of Alpha Items .891 20

Item-Total Statistics Scale Mean Scale Corrected Cronbach's if Item Variance if Item-Total Alpha if Deleted Item Deleted Correlation Item Deleted Y1.1 57.3333 43.642 .404 .889 Y1.2 57.4048 43.515 .447 .887 Y1.3 57.3333 43.057 .474 .887 Y1.4 57.5000 42.256 .589 .883 Y1.5 57.6667 44.081 .453 .887 Y1.6 57.5714 43.909 .469 .887 Y1.7 57.5714 42.641 .519 .885 Y1.8 57.5238 42.646 .658 .881 Y1.9 57.6667 43.057 .552 .884 Y1.10 57.6190 43.022 .602 .883 Y1.11 57.8095 43.963 .428 .888 Y1.12 57.8571 43.784 .435 .888 Y1.13 57.4524 44.546 .412 .888 Y1.14 57.5714 43.080 .591 .883 Y1.15 57.5714 44.544 .378 .889 Y1.16 57.5238 43.475 .451 .887 Y1.17 57.4762 42.890 .464 .887 Y1.18 57.5476 41.620 .716 .879 Y1.19 57.4286 42.397 .529 .885 Y1.20 57.4286 41.422 .609 .882

Professional Sceptism Reliability Statistics Cronbach's Alpha N of Items .989 11

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Item-Total Statistics Scale Mean Scale Corrected Cronbach's if Item Variance if Item-Total Alpha if Deleted Item Deleted Correlation Item Deleted M1.1 33.0000 114.732 .897 .989 M1.2 33.0714 115.141 .898 .989 M1.3 32.8571 113.052 .949 .988 M1.4 32.8571 113.247 .940 .988 M1.5 32.9048 111.991 .964 .988 M1.6 32.9286 111.287 .960 .988 M1.7 32.8571 111.882 .962 .988 M1.8 33.0000 114.098 .906 .989 M1.9 32.8810 111.912 .964 .988 M1.10 32.9048 113.600 .930 .988 M1.11 32.8810 110.985 .967 .988

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INVESTMENT PATTERN ON AREA REVITALIZATION DIENG BASED ON LOCAL WISDOM SUSTAINABLE IN WONOSOBO CENTRAL JAVA Made Suastika1 Made Yudi Darmita2. ([email protected]) Departement of Architecture , Engineering Faculty, Sebelas Maret Surakarta University . ([email protected]) STIE Triatma Mulya Badung

Abstract

Research with the title of Investment Pattern on Local Area Revitalization Dieng Based on Local Wisdom In Wonosobo Central Java, is a multi-disciplinary research, related disciplines are Architecture, Economics and Tourism. The goal to be achieved in this research is to find the forms or patterns of investment suitable for revitalization of Dieng tourism area. The research method used in this research is case study. The expected contribution to the government can be a reference to the application of local government policy in addressing the highland area problems of Di Hyang. for the local community will provide a multiflier impact on the economic growth of the local community. The feasibility of the destinations to be developed is Tourism Village, Forest Ecotourism, Agro Tourism, Cultural Tourism, Temple Tour, Religious Tour, with investment patterns (1). PMDN by local and central government. (2). Private Investment, (3). PMA, Foreign Investments, (4). Joint Venture, (5) PPP, Public Privat Patnership, (6). Investment by Local Communities, (7). Privat and Goverment Patnership.

Key Word : ( Investmen Pattern, Revitalisation , Local Wisdom , Sustainable )

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I. INTRODUCTION

1. Background Dieng's current condition is very concerning, much of the land conversion, which was originally a catchment area with hard-stemmed plants converted into agricultural fields with vegetable crops such as carrots, potatoes, cabbage, broccoli , Carica , Purwaceng and the like. Here there is erosion of soil by water, soil erosion by the wind so that the soil lining begins to thin out, which implies the quantity and quality of agricultural produce. Based on the phenomenon is very important the revitalization activities so that the Dieng plateau can be saved. (Author Observation 2010)

Etymology The name Dieng comes from the Sanskrit word "di" which means place, and "hyang" meaning the creator god. Overall Dieng can be interpreted as the place the gods.

Dieng As History Of Indonesian Tourism Development

The journey of religious tourism from a Rsi, namely Rsi Markandya from the Valley of Sindu India to the vii century (Mataram Hindu Era In Java) to Australia, but dropped in the archipelago precisely in Dieng Plateau.Then continue his religious journey to Mount Raung in east Java ,Then continue his religious journey to Bali,, The first expedition failed, as many of his followers died, kept returning to Mount Raung, Then invite more followers to the second expedition by placing panca datu at the foot of Mount Agung which became the forerunner to Pura Besakih. Then trace the wood forest (Taru) towards the south, rampant wood forest, so the area is named TARO , Then died in Taro with petilasan named Pura Agung Gunung Raung (now a temple Jagat Khayangan) in accordance with the name of the origin of the expedition from Mount Raung East Java.

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Dieng is the name of the mountains which are about 26 kilometers to the north from the City of Wonosobo, Central Java. The area is approximately 619,846 hectares. The area is surrounded by several mountains (mountain ranges). The mountains include Sumbing, Sindoro, Perahu, Rogojembangan, and Bismo. The name Dieng, derived from the word Di-Hyang, means "the place where the gods dwell". At an altitude of about 2050 meters above sea level there is a plain measuring around 14,000 square meters. The plateau is a land formed by dead volcanic craters. The shape of the crater is clearly visible from the plain in the middle surrounded by hills. Other former craters, Sikidang for example, sometimes still show volcanic activity. Besides that, there is also volcanic activity in the form of geothermal gas / vapor which is channeled through pipes with a fairly large diameter. Geothermal gas is used as a power plant. One interesting thing is that in the highlands there are ancestral remains in the form of several temples (temple complexes). Dieng is a plateau in Central Java, which enters the Banjarnegara Regency and Wonosobo Regencies. It is located west of the Sindoro Mountain complex and Sumbing Mountain. Dieng is an active volcanic region and can be said to be a giant volcano. Crater craters are often found there. The average height is around 2,000 m above sea level. The temperature in Dieng is cool to cool, ranging from 15-20 ° C during the day and 10 ° C at night. In the dry season (July and August), the air temperature can sometimes reach 0 ° C in the morning and cause frost which the locals call bun upas ("dew poison") because it causes damage to agricultural crops. Administratively, Dieng includes Dieng Kulon Village, Batur District, Banjarnegara District and Dieng Wetan District, Kejajar District, Wonosobo District. Until the 1990s this area was not accessible to electricity and was one of the most remote areas in Central Java. (Source: Wikipedia, accessed December 15 , 2010)

2. The Goal Of Researc

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Tujuan yang ingin dicapai dalam penelitian ini adalah : Menemukan solusi bentuk /pola investasi untuk revitalisasi kawasan Dieng yang berbasis kearifan lokal yang berkelanjutan

3. Contribution The expected contribution to the government can be a reference to the application of local government policy in addressing the highland area problems of Di Hyang. for the local community will provide a multiflier impack on the economic growth of the local community.

4. Proposition The Dieng area is feasible to be developed in the context of revitalization taking shelter under the conservation dimension for the welfare of local, regional and even national communities to be sustainable in economic, socio-cultural and natural dimensions, by developing

, The feasibility of the destinations to be developed is Tourism Village, Forest Ecotourism, Agro Tourism, Cultural Tourism, Temple Tour, Religious Tour, with investment patterns (1). PMDN by local and central government. (2). Private Investment, (3). PMA, Foreign Investments, (4). Joint Venture, (5) PPP, Public Privat Patnership, (6). Investment by Local Communities, (7). Privat and Goverment Patnership.

II. THEORITICAL Investment

Investment is an investment for one or more owned and usually long- term activities / assets (projects) in the hope of gaining profits in the future. "(Sunariyah 2003): The investment project is a plan to invest resources , either a gigantic project or a small project to benefit future. "In general this benefit is in the form of money value. Medium capital,

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could be shaped not money, such as land, machinery, buildings and others. (Husnan, 1996) Revitalisation

Conservation is an umbrella term for all conservation activities in accordance with international agreements that have been formulated in the Burra charter of 1981. Some limitations on the terms agreed upon in the Burra charter are listed below: Conservation is the whole process of managing a place for cultural meaning they are well preserved, conservation may include all maintenance activities and in accordance with local conditions and conditions may include preservation, restoration, reconstruction, adaptation and revitalization (Eko Budihardjo, 1990). Revitalization activity is a conservation-based architecture development planning activity, by empowering the potentials without exploiting.

Sustainable

James Steele (1943, 3) "Suistainable architecture is an Architecture that meets the needs of today, without jeopardizing the ability of future generations, in meeting their own needs. The need is different from one society to another, from one region to another and best when determined by the community concerned. Sten, White & Whitney (1992), states that sustainable development involves interaction between three systems: (1) Biological & Resources, (2) .Economic System, (3) .Social System, (4). Cultural System Thus, the concept of sustainable development develops further, no longer stuck on the initial concept that is more focused on the idea of preserving environmental balance alone. The holistic concept is described in more detail by Serageldin and Steer (1994) categorizing four types of Capital Stock: (1) Natural Capital Stock (2) Human-Made Capital Stock (2) investment & technology), (3) .Human Capital Stock (human ability, skills and

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behavior), (4) .Social Capital Stock (social organization, institutional or institution), (5). Culture Capital Stock Local Wisdom Local wisdom has the following characteristics : (1). Able to defend against the outside culture, (2). Has the ability to accommodate the elements of external culture, (3). Have the ability to integrate elements of external culture into indigenous cultures, (4). Have the ability to control, (5). Able to give direction to the development of culture RESEARCHMETHODE

The methodology used in this research is the application of multi- methods metotologi among others Explorative Case Study, tipo- morphology for analysis and classification of data, qualitative descriptive analysis. Method to obtain the data is explorative, the data obtained from field observations and observations electronic media FGDs were conducted with all relevant stakeholders, participatory local communities, FGD with local governments and policy makers tourism development. Physical data obtained by observation field The morphology of architecture understood as the study of the formation and transformation (Moneo R, Rossi A, 1976) Morphological study scope includes the study of the model, the study analogy, types, metaphor, metamorphosis, symbols, and allegorical

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RESULT AND DISCUSSION

Profile Of Dieng

Area of Dieng Wetan, District of Kejajar, District of Wonosobo (282 Ha) and Dieng Kulon, District of Batur, District. Banjarnegara (338 Ha) , Administrative division of Dieng Wetan, District Kejajar Kab. Wonosobo and Dieng Kulon, Batur District Banjarnegara. Northern Boundary: Kendal Regency, Northwest: Pekalongan Regency, West: Sindoro Mountain and Sumbing Mountain. Central Java Province Agricultural Potential (Potatoes, Cabbage, Carrots, Carica, Purwaceng and Onions) Tourism (natural attractions & History: Lake, Crater,

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Temple) and Animal Husbandry. Average air temperature is 12-21 ° C during the day and 5-9 ° C at night. In the dry season (July - September), the air temperature can reach -4 ° C in the morning, Total population of 42,739 people (Th 2011) Data source: LMDH Alam Lestari ,The nickname Negeri over the clouds The famous tourist attraction Telaga Warna, Sikidang Crater, Arjuna Temple, Sunrise Sikunir, Menjer Lake, Kailasa Museum, Pengilon Lake, Jalatunda Well, Cebong Lake, Merdada Lake, Dieng Plateau Theater.

Geology of Dieng Plateau is an active volcanic area (giant volcano) formed from dead volcanic craters. The shape of this crater is clearly visible from the plain surrounded by clusters of surrounding mountains. Although this volcano has been dead for centuries, some volcanic craters are still active today. Among them are Sileri Crater and Sikidang Crater. In addition to the crater, there are also volcanic lakes in Dieng, such as: Telaga Warna, Pengilon Lake, Merdada Lake, Dringo Lake, Nila Lake and Cebong Lake located in Sembungan Village. (dieng.org)

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Discover patterns / provide alternative forms of investment partnerships on reforestation as a first step towards the development of ecotourism area Di Hyang , Exploration of synergistic forms between agro-tourism and ecotourism development (AGROEKOWISATA) Studies on possible development of other forms of tourism services with agro-tourism paradigms based on sustainable local wisdom , Build and develop a tourist village, Establish the feasibility of developing a water park, a botanical garden with various types of hard-stemmed plants, Establishing the feasibility of providing aero sport facilities as a tourist attraction of the mountains., Establish the, feasibility of

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accommodation facilities with various forms of partnership (partnership), The provision of Hindu facilities for various ceremonial preparations, sulinggih rest, asram for meditators in Di Hyang Temple area, so that tourists not only watch artifacts without spirit., The tourist terminal or parking lot with handicraft kiosks in Telaga Warna area is not representative, so it is deemed necessary to study redesign. study an ecotourism event in the form of festifal galengan (rice paddies) to form a rice field view that can be enjoyed either passively or actively by tourists when walking or driving to the area of Di Hyang.

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CONCLUSION

The feasibility of the destinations to be developed is Tourism Village, Forest Ecotourism, Agro Tourism, Cultural Tourism, Temple Tour, Religious Tour, with investment patterns (1). PMDN by local and central government. (2). Private Investment, (3). PMA, Foreign Investments, (4). Joint Venture, (5) PPP, Public Privat Patnership, (6). Investment by Local Communities, (7). Privat and Goverment Patnership.

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INVESTOR INTENTION IN STOCK SELECTION CASE STUDY ON INDIVIDUAL INVESTORS IN BALI)

Komang Fridagustina Adnantara1 Ni Luh Komang Julyanti Paramita Sari2 I Gusti Agung Krisna Lestari3 Sekolah Tinggi Ilmu Ekonomi Triatma Mulya

Abstract Stock prices in the capital market are driven by investor behaviors,but individual investors tend to prefer stocks based on speculative issues or rumors. This behaviour of investors could bring Indonesian market suddenly decline.Bali's capital market activities haven’t yet been lively as in Java and Jakarta, which can be seen from the number of members of the exchanges in Bali is only 16 securities out of a total of 106 securities listed on the Indonesia Stock Exchange, It makes Bali become a new interesting object to be reserached.The dependent variable in this study is the intention of investor in stock selection,while the independent variables consist of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception.This study was conducted on 212 individual investors.The sampling technique was done by convenience sampling technique, and the collected data was analyzed by using multiple linear regression analysis method.The test results show that the Subjective Norm, Quality of Accounting Information, and Unsystematic Risk Perception have a significant effect on Investor Intentions in Stock Selection.Meanwhile, The Perceived Behavioral Control does not have significant effect on Investor Intention in Stock Selection. Keywords: Investor Intention in Stock Selection, Subjective Norm, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception Introduction The winning of Donald Trump as President of the United States on November 9, 2016, responded negatively by financial markets, including Indonesia.The Indonesia Composite Index (ICI) weakened, along with the weakening of stock indices in countries around the

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world. Trading on the US Presidential election, had made the index closed down 56 points (-1.03%) to a level of 5,414.32 with the value of transactions in the regular market was Rp 7.7 trillion.At the first closing session ICI decreased to 2 percent, along with the Dow Jones index futures which had fallen to 800 points (Pramisti, 2016).In some countries in Asia, Hong Kong's Hang Seng, decreased 2 percent to 22,446.77 and South Korea's Kospi fell 2.3 percent to 1,958.38. The Shanghai composite index fell 0.6 percent to 3,128.37 (Manggol, 2016).

ICI Historical Priceson November 8 – November 17, 2016 Date Open High Low Close Volume Note

Nov 08, 2016 5,407.39 5,476.07 5,407.39 5,470.68 9,734,142,100 D-1 Nov 09, 2016 5,478.03 5,491.70 5,345.13 5,414.32 1,039,376,500 D Nov 10, 2016 5,444.04 5,482.11 5,443.73 5,450.31 8,392,367,600 D+1 Nov 11, 2016 5,380.64 5,380.69 5,231.97 5,231.97 9,788,202,500 D+2 Nov 14, 2016 5,194.93 5,196.78 5,043.35 5,115.74 8,886,530,000 D+3 Nov 15, 2016 5,121.48 5,169.36 5,073.42 5,078.50 7,428,707,600 D+4 Nov 16, 2016 5,112.50 5,201.17 5,112.50 5,185.46 7,801,262,800 D+5 Nov 17, 2016 5,180.48 5,202.31 5,162.81 5,193.02 7,305,240,400 D+6 Source: https://finance.yahoo.com, 2017

On President’s election day of the United States on November 9, 2016 ICI closed at Rp 5,414.32, down 56 points from the previous day. On D+1 after US election, ICI had strengthened only 35 points, but decreased drastically on D+2 by 218 points. Then it decreased successively on D+3 by 116 points and on D+4 fell by 37 points. ICI started to increase after three consecutive days dropped on D+5 by 107 points in the price of Rp 5,185.46, and increased again by 7 points on D+6. Another phenomenon that occurred in the first semester of 2018 is the currency weakness of rupiah against the US dollar, it made ICI shrank 8.75% to 5,799.24. Even in April-June, ICI dropped by 9.14% (Pertiwi, 2018). The rupiah has fallen by 5% and recorded at Rp 14 thousand per US dollar. This level is the weakest since December 2015 or one of the worst in Asia during the first semester of 2018. This weakness of the Rupiah makes many investors take action to reduce the share of its shares in the market (Aldin, 2018).

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As we know, the one that makes the prices movement in the market is the behavior of individual investors. In Indonesia individual investors tend to choose stocks based on rumors or issues that are speculative. Though they have access and response to existing information, but they have limited ability to process the information into a decision to choose the right stock. As a result, decisions made by investors are often speculative and only flow on rumors as well as outstanding issues. Investor behavior like this can make the Indonesian market will suddenly experience a fall. According to Prabowo (2000) in Masrurun (2015), Indonesia's capital market has characteristics: first, investors react to information naively and unsophisticated. Investors have limited ability to analyze, and interpret the information they receive. Second, the role of financial statements as supporting in making investment decision has not been used optimally and its use is relatively small in Indonesia capital market. Third, the spread of information has not been evenly distributed by investors. Thus, investors limitations in analyzing financial statements cause them to seek the fundamental aspects of issuers in their own way (Adhikara and Maslichah, 2014). Problems in developing countries, especially Indonesia is the low quality of human resources, it affects the behavior of individual investors in making stock investment decisions. It becomes very important to be understood as a reference to the movement of the capital market, because the economic condition of a country is reflected from the movement of its capital market. Investor behavior in stock investment decisions is projected with the intention of individual investors in choosing stock. The intentions of individual investors are reflected in the estimated stock returns calculated using various information. Intention itself is an intention to behave that grows because of information that provokes a person's motivation to take a decision (Masrurun, 2015). Ajzen (1975) in Masrurun (2015) reveals a theory called the theory of reasoned action, which explains that behavior is done because the individual has the intention to do it volitionally. Intentions of action, related to personal factors and related to social influences. As well as investors in buying stock, beside to using information analysis that predicts the stock will go up, it will also use subjective norm, it is investors' perception about the people think of their actions. Philmore and Broome (2010) revealed that subjective norms are the most

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important predictors for predicting investor intentions in stock investing. They find that potential investors will see how their nearest person views as a tool for determining decisions no matter what the risks. Ajzen (1991) in Masrurun (2015) also reveals the theory of planned behavior that explains the perceived behavioral control, it is a belief that an individual has performed certain behaviors, the individual has the facility and time to do behavior, then the individual estimate his ability whether he has the ability or not to do the behavior. Beside behavioral factors, other factors that can affect investors in choosing shares are the fundamental information company and news related stock desired. The company's fundamental information may include financial information or micro and macro factors that can be used to determine the risk of unsystematic risk. Financial information in term of financial statements inform the company's performance in financial, future prospects, and value of the company in order to further convince market participants to choose the leading stock. This information is useful for changing or revising individual investor belief so the behavior in making decision can change when new information arrives (Masrurun, 2015). Unsystematicrisk perception, it is also capable to influence in making decision on stock selection, considering that stock is a risky financial instrument that is vulnerable to all kinds of events and information, and can be viewed as a bad news signal that will lower the issuer's stock value because it shows the performance and prospect of risky company, and not economically valuable. The implication, affects the decision of stock selection. This study replicates research which is conducted by Masrurun (2015). The difference in this study with the previous research finds in the respondents and the location of the study. Previous research used respondents who were still students as members of the Capital Market Study Group (KSPM) at the University in Semarang, while this study used individual investors in Bali who actively traded in the capital market. The selection of respondents who are real and active in stock trading is expected to provide significant research results on the intentions of individual investors in the stock selection, especially in Bali. Bali whose capital market activities have not been as vibrant as in Java or Jakarta, which can be seen from the number of stock

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exchange members in Bali which only 16 securities from a total of 106 securities listed on the Indonesia Stock Exchange (www.idx.co.id, 2018).It make Bali become a new interesting object to be studied. In addition the various background of individual investors in Bali, such as from various majors, private employees, civil servants, and investors who have received capital market knowledge academically or never before, it makes the individual investor's behavior became interesting to be studied in relation of its intention in stock selection. This aims to verify the opinion of Prabowo (2000) whether the average investor in Indonesia is an unsophisticated investor. Based on the background above, the formulation of the problem in this study is as follows. 1) Does subjective norminfluence investor intention in stock selection? 2) Does perceived behavioral controlinfluenceinvestor intention in stock selection? 3) Does quality of accounting information influence investor intention in stock selection? 4) Doesunsystematic risk perceptioninfluence investor intention in stock selection? The purpose of this research to determine the influence of subjective norm on investor intentions in stock selection. To determine the influence of perceived behavioral control on investor intentions in stock selection. To determine the influence of the quality of accounting information on investor intentions in stock selection. To determine the influence of unsystematic risk perception on investor intentions in stock selection. This research is expected to provide evidence of investor behavior, especially in Bali, related to its intentions in stock selection both in terms of subjective norms, perceived behavioral control, quality of accounting information, and unsystematic risk perception. The results of this study are also expected to be a reference and additional knowledge related to investor behavior. For investors and brokers, this research is expected to provide information about factors that influence investor intentions in stock selection. For issuers the results of this research are expected to provide useful information and input for the company, so that the company can determine policies and steps related to investor intentions in stock selection.

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Theoretical Review Theory of Planned Behavior Ajzen (1991) first proposed Theory of Planned Behavior, which is the development of Theory of Reactioned Action which assumes that a person behaves according to their conscious intentions, based on a rational calculation of the potential effects of their behavior, and about how other people will view the behavior. This theory provides a framework for studying attitudes towards behavior. Based on this theory, the most important determinant of a person's behavior is the intention to behave. The determinant of an individual's intent to display a behavior is the attitude to display such behavior and subjective norms. Individual attitudes toward behavior include beliefs about a behavior, evaluation of behavioral outcomes, subjective norms, normative beliefs and motivation to obey (Masrurun, 2015).

Investor intention in stock selection Intention in Indonesian Dictionary is defined as intent or purpose. Meanwhile, according to Engel et al. in Masrurun (2015), the intention is the individual's self-competence which refers to the desire to perform a certain behavior. One of the attitudes possessed by stakeholders in the capital market is the intention to invest. The intention to invest is a cognitive process for estimating risk and return. The process of intention to invest requires high capability for market participants which is related to individual capability in cognitive, affection, and conation aspects such as, financial and non financial information processing, investment knowledge application of fundamental and technical aspect, the change of investment preference, risk and return perception, as well as investment process learning (Nofsinger, 2005).

Subjective Norms The result of displaying a behavior is determined by the agreement or disapproval of another person or group. This agreement or disapproval can lead to an appreciation or punishment for the behavior displayed by the individual. Thus, it can be said that in displaying a behavior there needs consideration from other individuals that will be explained through subjective norms (Masrurun, 2015).

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Tung (2011) said that subjective norms refer to social pressures that are felt by individuals to do or not conduct behavior. This is related to the belief that others encourage or hinder to carry out behavior. An individual will tend to behave if motivated by someone else who agrees to do the behavior.

Perceived Behavioral Control Ajzen (2006) describes the perception of behavioral control as a function based on beliefs called control beliefs, it is an individual beliefs about supporting and / or inhibiting factors for doing behavior (salient control beliefs). In Masrurun (2015), perceived behavioral control is defined as an individual's perception of the ease or difficulty of carrying out a behavior. The perception of behavioral control is determined by a combination of individual beliefs about the supporting and / or inhibiting factors for doing behavior (control beliefs), with the strength of individual feelings in each of the supporting or inhibiting factors (perceived power control).

Quality of Accounting Information The quality characteristics of accounting information show that the financial statements must have primary quality and secondary quality. SFAC No. 2 states that the primary qualities that must be owned by a financial report are relevant and reliable. The relevance of accounting information should make a difference in a decision. To be relevant, accounting information must have predictive value, feedback value and timely. Reliable is an information if it is free from errors, irregularities, and is an honest presentation. To be reliable, accounting information has characteristics that can be examined, presentation and neutral honesty. Then, information is also more useful if it has secondary quality characteristics, namely: comparability and consistency (Masrurun, 2015). Unsystematic Risk Perception Unsystematic risk is a specific risk for a company that includes strategic, operational, and financial policies and decisions. Perception is the process by which a person chooses, organizes, and interprets information to form something meaningful (Natapura, 2009). Unsystematic risk perception is the view of an individual (investor) about how likely he is to experience exposure to unsystematic risk. Unsystematic risk is a risk that can be eliminated by diversifying,

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because this risk exists only in one particular company or industry. For example capital structure factor, asset structure, liquidity level, profit level, etc. (Masrurun, 2015). The Influence of Subjective Norms on Investor Intention in Stock Selection Subjective norms are one's perception of the thoughts of others who will support or not support them in doing something. A person will tend to do behavior if motivated by others who agree to do this behavior (Tung, 2011). In other words a person will have a desire for an object or behavior if he is influenced by the people around him to do it or he believes that the environment or the people around him support for what he is doing. Investors sometimes use social references such as friends' opinions, analyst opinions, or rumors and issues which are spread in the media to support their actions. The results of a study conducted by Septyanto (2013) showed that subjective norms positively influence investment intentions. It means when the power of social influence is higher, the intention for investor investment is getting higher as well. Based on the above description, the following hypothesis can be made.

H1: Subjective norms influence investorintention in stock selection The Influence of Perceived Behavioral Control on Investor Intention in Stock Selection Perceived behavioral control is a believe that individual has, on one particular thing due to encouraging factor and the availability of resources and supporting facilities, which affect individual interest. When individual feels more encouraging factors and few inhibiting factors to do a behavior, then individuals will tend to perceive themselves easily to do the behavior. Otherwise, the fewer individual who feels a little encouraging factors and many inhibiting factors to do behavior, then individual will tend to perceive themselves as difficult to do the behavior (Ajzen, 2006). The results of a study conducted by Masrurun (2015) and Anggraiwan, et al (2017) found that perceived behavioral control has a significant influence on investor intention in stock selection. Based on the above description, the following hypothesis can be made.

H2: Perceived behavioral control influence investor intention in stock selection

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The Influence ofAccounting Information Quality on Investor Intention in Stock Selection Accounting information in the financial statements must be qualified in order to represent the actual condition of the company's finances. This is in line with the purpose of financial report / accounting information according to SAK. 1, which provides information regarding the financial position, performance, and changes in the financial position of a company which is beneficial to a large number of users in economic decision-making. The more qualified accounting information, it will show that the company has a healthy financial. This is a belief for investors to choose stocks that provide aqualified accounting information (Masrurun, 2015). The results of a study conducted by Masrurun (2015) and Anggraiwan, et al (2017) found that the quality of accounting information has a significant effect on investor intentions in stock selection. Kurniawan (2016) also found that accounting information has a significant positive effect on stock investment decisions. Based on the above description, thefollowing hypothesis can be made.

H3: The quality of accounting information influence investor intention in stock selection The Influence of Unsystematic Risk Perception on Investor Intention in Stock Selection Unsystematic risk is a specific risk for the company which includes strategic and operational policies and decisions (Septyanto, 2013). This risk differs between one company and another so that investors will react quickly for the information which is published by the company and estimate its impact on the stocks to be chosen. Poor stock performance will be released and changed with good performance and good prospects. Thus, the intention for decision making in stock selection becomes high (Adhikara and Maslichah, 2014). The results of a study conducted by Septyanto (2013) found that risk perceptions do not systematically affect investment intentions. The higher the investor's risk perception of the issuer's stock, the lower the investor's investment intention to carry out an interest in a stock, so that the investor has the intention to reposition the stock and make a selection of stock according to his preference. Based on the above description, the following hypothesis can be made.

H4: Unsystematic risk perceptions influence investor intention in stock selection.

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Methodology This research was conducted in Bali on individual investors at stock exchange members (securities)registered at the Denpasar Indonesia Stock Exchange Representative Office. There are 16 securities registered at the Denpasar Indonesia Stock Exchange Representative Office. The populations in this study are individual investors who are customers of stock exchange members (securities) registered at the Indonesia Stock Exchange Representative Office in Denpasar. Finding the unavailability of exact population numbers, in this case the number of all individual investors of securities registered in the Denpasar Indonesia Stock Exchange Representative Office, the sampling technique used was the convenience sampling technique, which is a method that searches subjects easily, not expensive, or comfortable to study (Levine, 2011). Convenience sampling is often called accidental sampling, which is a sampling method by choosing who happens to be present or encountered. Data were collected by distributing questionnaires either through electronic media or by distributing them directly to securities offices registered at the Denpasar Indonesia Stock Exchange Representative Office. The questionnaires collected successfully were 212, and all of them were sampled in this study. Before applied hypothesis testing, the first test will be validity and reliability to test whether the instrument and the respondent's answer has been valid and reliable. Then a classic assumption test will be conducted to test the feasibility of the model made. Data were analyzed using the Multiple Linear Regression analysis model, which is a regression model involving more than two variables, consisting of one dependent variable, with two or more independent variables. Multiple Linear Regression Analysis was used to examine the effect of independent variables on the dependent variables, they are the

influence of Subjective Norms (X1), PerceivedBehavioral Control (X2),

Quality of Accounting Information (X3), and Unsystematic Risk

Perception (X4) of Investor Intention in Stock Selection (Y).

Discussion Validity Test results that the value of Corrected Item-Total Correlation of the statement items in each variable greater than 0.3. Thus, the statement item can be said to be valid or feasible to use. Test

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Reliability results Cronbach's Alpha value is above 0.6. So, the instrument is reliable and worthy of use. Significance value (Asymp. Sig. (2-tailed)) for all variables in this study is 0.05. Then the residual data is stated to be normally distributed. The VIF value of the four independent variables is less than 10 and the tolerance value is greater than 0.10. Thus, it can be concluded that there is no multicolinearitybetween independent variables in the regression model or the free regression model of multicolinearity. It is also known that the significance value of independent variables is more than 0.05. It can be concluded that there is no heteroscedastisity in this regression model. The regression equation can be described as follows.

Y = 15, 946 + 0,357X1 + 0,046X2 + 0,070X3 + 0,129X4 + e

The result of F test shows the significance value is smaller than α = 0,05 (0,000 <0,05). It shows that Subjective Norm, Perceievd Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception together influence the Investor Intention in Stock Selection. It means there are some changes that occur on the independent variable, the Subjective Norm, the Perceievd Behavioral Control, the Quality of Accounting Information, and the Unsystematic Risk Perception, will jointly affect the individual investor intention in Bali in the decision of the stock selection to be purchased.

t-test Results Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 15.946 1.445 11.032 .000 X1 .357 .105 .306 3.404 .001 X2 .046 .117 .035 .395 .693 X3 .070 .027 .172 2.575 .011 X4 .129 .052 .161 2.493 .013 a. Dependent Variable: Y

The Influence of Subjective Norms on Investor Intention in Stock Selection In the results of the t test, it can be seen that the Subjective Norm variable (X ) has a significance value of 0.001 smaller than = 1 α

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0.05. This means that the first hypothesis is accepted, that is subjective norms influence the investor's intention in stock selection. The results of this study are consistent with research conducted by Septyanto (2013) which states that subjective norms positively influence investment intentions. This indicates that the experience and knowledge of others such as friends, observers and regulators can change the attitude of individual investors in Bali in the selection of shares to be purchased. If an investor intends to buy a stock, but someone else does not support it, the investor's intention can change contradictively. This also confirms Prabowo's opinion (2000) which states that the average investor in Indonesia is a naive and unsophisticated investor, because the intention in choosing shares is not based on in-depth analysis. As evidenced in this study, especially in Bali, investors are more following the encouragement and investment behavior of people around them.

The Influence of PerceivedBehavioralControl on Investor Intention in Stock Selection In t test results, it can be seen that the variable

PerceivedBehavioral Control (X2) has a significance value of 0.693 greater than α = 0.05. This means that the second hypothesis is rejected and proves that the perceived behavioral control does not affect the intention of investors in stock selection. The results of this study are not in accordance with research conducted by Masrurun (2015) and Anggraiwan, et al (2017) who found that perceived behavioral control has significant effect on investor intention in stock selection. However, this result supports the opinion of Ajzen (2006) which states that intentions and perceived behavioralcontrol affect an individual's behavior, but in general, the intentions and perceived behavioral control does not have significant influence. This indicates that the indicators that shape behavioral perception controls, such as self-belief, capital support, and technological support, have not been able to exert significant influence on investor intentions in stock selection. This means that individual investors in Bali have full control over the behavior that will be displayed. Whether or not there are supporting factors or inhibiting factors, investors will continue to invest in the capital market. This also confirms the opinion of Prabowo (2000) which states that the average investor in Indonesia is a naive and

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unsophisticated investor, due to lack of attention to capital support and technology support in stock selection.

The Influence of Accounting Information Quality to Investor Intention in Stock Selection On the results of the t test, it can be seen that the Quality of

Accounting Information variable (X3) has a significant value of 0.011 smaller than α = 0.05. This means that the third hypothesis is accepted, which is the quality of accounting information has an effect on investor's intention in stock selection. The results of this study are consistent with research conducted by Masrurun (2015), and Anggraiwan, et al (2017) who found that the quality of accounting information has a significant effect on investors' intentions in stock selection. This result is in line with research conducted by Kurniawan (2016) who found that accounting information has a significant positive effect on stock investment decisions. This indicates that investors in Bali are able to utilize the information available on the financial statements as their investment reference. The more qualified accounting information on the company's financial statements, it is more increases the investor's confidence to choose its stock. This contradict the opinion of Prabowo (2000) which states that the financial statements have not been used optimally as a supporting tool of investment decision making and its use is relatively small in the Indonesian capital market.

The Influence of Unsystematic Risk Perception on Investor Intention in Stock Selection In the results of the t test, it can be seen that the Unsystematic

Risk Perception variable (X4) has a significance value of 0.013 smaller than α = 0.05. This means that the fourth hypothesis is accepted, that is, the unsystematic risk perceptionaffects the investor's intention in stock selection. The results of this study are consistent with research conducted by Septyanto (2013) who found that unsystematic risk perception influenced on investment intentions. However, the findings of Septyanto (2013) show a negative relationship between risk perceptions of intention to invest. This means that the higher the perception of investor risk on the issuer's stock, the lower the investor's investment intention towards a stock. While the results in this study, showed a significant positive relationship. This indicates that the

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higher the unsystematic risk perception of investors in Bali towards a stock, it doesn’t reduce the investor's intention in choosing the stock they want. In other words, investors will keep investing despite knowing the risk is not systematic owned by a high company. These results again prove the opinion of Prabowo (2000) which states that the average investor in Indonesia is a naive and unsophisticated investor. Closing Conclusion

1) Subjective norms have a significant influence on the intention of individual investors in Bali in the selection of stock. This indicates that the experience and knowledge of others such as friends, observers and regulators can change the attitude of individual investors in Bali in selection of stock to be purchased. 2) Perceived behavioral control does not affect the intention of individual investors in Bali in stock selection. This means that individual investors in Bali have full control over the behavior that will be displayed. The presence or absence of supporting factors and constraining factors, investors will still invest in the capital market. 3) The quality of accounting information has a significant influence on the intention of individual investors in Bali in stock selection. This indicates that investors in Bali are able to utilize the information available on the financial statements as their investment reference. 4) Unsystematicallyrisk perception have a significant influence on the intention of individual investors in Bali in the selection of stock. This means that investors will continue investing despite knowing unsystematic risk which is owned by a company is high. 5) This study found that individual investors, especially in Bali, are naive and unsophisticated, in accordance with Prabowo's (2000) opinion, because investors tend to look for fundamental aspects of issuers in their own way, such as following the investment behavior of others, not paying attention to supporting factors. as well as inhibiting factors, and ignore the unsystematic risk in choosing the stock that will be bought. Fortunately investors still use information on financial statements in making stock investment decisions. Suggestion

1. Respondents in this study only use individual investors in Bali, so the results of this study are not enough to be generalized.

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Therefore, further research should use individual investor respondents throughout Indonesia, and utilizing groups of investors on social media whose scope is very broad. In addition, the rapid technological developments nowdays, questionnaires can be easily distributed online to get answers from all investors in Indonesia. 2. For further research, it can develop the concept of research by considering other variables such as gender, level of education, and duration of stock transactions as moderating variables that influence investor intentions in stock selection. The results are expected to further explain the interest of investors in investing and add a reference in science. 3. Investors in the capital market should use appropriate and adequate technology and explore deeper fundamental analysis in stock selection rather than only being influenced by other people's recommendations and outstanding issues. It is expected that investors will behave in a rational and sophisticated manner so that an efficient capital market can be created in Indonesia. Bibliography Adhikara, Arrozi dan Maslichah, Nur Diana. (2014). Manfaat Informasi Akuntansi Dalam Intensi Pemilihan Saham Di Bursa Efek Indonesia. SNA 17Mataram, Lombok 24-27 September 2014. Ajzen. (2006). The Theory of Planned Behavior. Http://people.umass.edu/aizen/tpb.html. Aldin, Ihya Ulum. (2018). Pelemahan Rupiah Tekan Indeks Saham. Diakses dari Https://katadata.co.id/berita/2018/05/09/pelemahan-rupiah- tekan-indeks-saham. Anggraiawan, I.A., Isynuwardhana, D., dan Mahardika, D.P.K. (2017). Determinan Perilaku Investor Individu dalam Pengambilan Keputusan Investasi Saham pada Investor yang Terdaftar di GI- BEI Telkom University. e-Proceeding of Management, Vol. 4, No. 1, 369-376. Https://finance.yahoo.com Kurniawan, Deny Cisna. (2016). Faktor-faktor yang Mempengaruhi Mahasiswa Investor UIN Sunan Kalijaga terhadap Keputusan Investasi Saham Syariah di PT. Oso Securities (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Islam). Skripsi Sarjana Program Studi Keuangan Syariah pada Fakultas

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Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Kalijaga, Yogyakarta. Kusmawati. (2011). Pengaruh Motivasi terhadap Minat Berinvestasi di Pasar Modal dengan Pemahaman Investasi dan Usia sebagai Variabel Moderat. Jurnal Ekonomi dan Informasi Akuntansi (Jenius), Vol. 1, No. 2, 103-117. Levine, David M., et al. (2011). Statistics for Managers (Ed. 6). Pearson. Manggol, Aloisius H. (2016). Bursa Saham Turun Drastis Usai Donald Trump Ditetapkan sebagai Presiden Terpilih AS. Diakses dari Http://bali.tribunnews.com/2016/11/09/bursa-saham-turun- drastis-usai-donald-trump-ditetapkan-sebagai-presiden-terpilih- as?page=2. Masrurun, Ilham. (2015). Determinan Perilaku Investor Individu dalam Pengambilan Keputusan Investasi Saham (Studi pada Mahasiswa Anggota KSPM di Semarang). Skripsi Sarjana Jurusan Akuntansi pada Fakultas Ekonomi Universitas Negeri Semarang, Semarang. Mas’ud, Muchlis H. (2012). Pengaruh Sikap, Norma-Norma Subjektif dan Kontrol Perilaku yang Dipersepsikan Nasabah Bank Terhadap Keinginan Untuk Menggunakan Automatic Teller Machine(ATM) Bank BCA di Kota Malang. Jurnal Manajemen dan Akuntansi, Vol. 1, No. 3. Natapura, Cecilia. (2009). Analisis Perilaku Investor Institusional dengan Pendekatan Analytical Hierarchy Process (AHP). Bisnis dan Birokrasi Jurnal Ilmu Administrasi dan Organisasi, Vol. 16, No. 3, 180-187. Nofsinger, John R. (2005). The Psychology of Investing (2nd ed). Upper Saddle River: Pearson Education. Pertiwi, Dian. (2018). Pasar Masih Meragukan Kekuatan Rupiah. Diakses dari Https://investasi.kontan.co.id/news/pasar-masih- meragukan-kekuatan-rupiah. Philmore, Alleyne dan Broome, Tracey. (2010). An Exploratory Study of Factors Influencing Investment Decisions of Potencial Investors. Department ofManagement Studies, University of the West Indies, Cave Hill Campus,Barbados. Septyanto, Dihin. (2013). Faktor-faktor yang Mempengaruhi Investor Individu dalam Pengambilan Keputusan Investasi Sekuritas di Bursa Efek Indonesia (BEI). Jurnal Ekonomi, Vol. 4, No. 2, 90- 101.

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Sitinjak, Elizabeth Lucky Maretha. (2013). Perilaku Investor Individu dalam Pembuatan Keputusan Investasi Saham: Efek Disposisi dan Informasi Akuntansi. Jurnal Organisasi dan Manajemen, Vol. 9, No. 1, 31-53. Situmorang, Masri, Andreas dan Natariasari, Riska. (2014). Pengaruh Motivasi terhadap Minat Berinvestasi di Pasar Modal dengan Pemahaman Investasi dan Usia sebagai Variabel Moderat. JOM FEKON, Vol. 1, No. 2, 1-18. Sugiyono. (2014). Metode Penelitian Bisnis. Bandung: CV Alfabeta. Pramisti, Nurul Qomariyah. (2016). Efek Kemenangan Donald Trump terhadap Indonesia. Diakses dari Https://tirto.id/efek- kemenangan-donald-trump-terhadap-indonesia-b3Fa. Tung, Lo Choi. (2011). The Impact of Entrepreneurship Education on Entrepreneurial Intention of Engineering Students. City University of Hongkong. Wirawan, Nata. (2016). Cara Mudah Memahami Statistik 2 (Statistik Inferensia). Denpasar: Keraras Emas. www.idx.co.id Yuwono, Supriya Raharja. (2011). Pengaruh Karakteristik Investor terhadap Besaran Minat Investasi Saham di Pasar Modal. Tesis Sarjana Magister Manajemen di Fakultas Ekonomi Universitas Indonesia, Jakarta.

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THE EFFECT OF COMPENSATION, COMPETENCY, AND MOTIVATION TOWARD THE ACCOUNTING LECTURER’S PERFORMANCE AT PRIVATE COLLEGE IN BALI

Gde Herry Sugiarto Asana Komang Krishna Yogantara

Abstract Education is the most effective media for the intellectual life of the nation. Indonesia is a big country that competes with many nations. Therefore, they should be aware to the important role of education. Through the process of internalization noble values into culture, the quality of Indonesian human resources become optimal. One of the parties who have a central role in character education in college is the lecturer. In order to the lecturers perform maximally in realizing Tri Dharma Perguruan Tinggi (Three pillars of Higher education, Comprising Education, Research, and Community service), certainly need an understanding of the factors that can affect the lecturers’ performance. These factors can be divided into internal factors and those that come from outside called as external factors. Internal factors can be motivation and competency, while external factors such as compensation can be referred to as external factors. There were 184 accounting lecturers at Private College in Bali who became respondents in this study. The sample in this study was determined by purposive sampling; with the criteria of lecturer who become the sample had a minimum functional position of expert assistant. This research has fulfilled instrument test, classic assumption test, and model feasibility test. The result is compensation, competency, and motivation affects the performance of lecturers. The positive beta coefficient is positive in the regression model of each variable show that the influence between direct variables. This means that there are some increasing in compensation, competency, and motivation impact on improving lecturers’ performance, and vice versa. Keywords: lecturer, compensation, competency, motivation, performance

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Introduction Background of Study In educating the character of the students, lecturers at least has the character that corresponds to their main task. Lecturers as the closest educational profession to connect human resources with global competition have a great responsibility in determining the success of higher education. The implementation of Tri Dharma Perguruan Tinggi is a guide to assess the success. Educational and teaching activities, research activities, and community service activities are three forms of Tri Dharma Perguruan Tinggi. As an integral entity of universities, the lecturers are parties that directly involved in the process. In order to maximize the performance of the lectures in terms of actualizing the Tri Dharma Perguruan Tinggi, certainly needed an understanding of the factors that can affect the lecturers’ performance. These factors can be divided into internal factors and those that come from outside called as external factors. Internal factors can be motivation and competency, while external factors such as compensation can be referred to as external factors. University should also facilitate lecturers through facilities and infrastructure, strive to improve lecturer's performance, and structuring the management of the college (Yuliawati, 2012). Bali is the one of the province in Indonesia that directly contacted by the global competition. The development of the tourism in Bali is already known in international. Based on Wijaya (2015), the Tourism of Bali becomes the enlightener in the future. To face the competition, the improvement of the human resource becomes a must. From the all sector of human resources that need to be increased, economic sector needs to be the priority because it has important role as well as accounting. Accounting as part of the economic sector also has an important role. Accounting requires human resources that have a painstaking character, orderly, neat, through, and meticulous (Narsa, 2006). It can be seen from all business entities currently obliged to account for their financial performance to shareholders through financial statements that are products of the field of accounting. Accounting is one of the indicators to assess company performance. The

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information is provided by accounting is useful for decision making to improve the management of the company (Ediraras, 2010). Performance is a result in the form of quality and quantity that is shown personally in an organization (Mangkunegara, 2009). According to Mundarti (2007), lecturer's performance can be seen from how the lecturers planning, implementing, and evaluating the process of teaching and learning. Kustono et al. (2010) states that the main task of lecturers is the implementation of Tri Dharma Perguruan Tinggi. So it can be concluded that the task of doing education, research, and community service is the main indicator of lecturer performance. As one component of human resource management, compensation has a sensitive role in employment relation. Compensation is a reward for employees for their contributions (Nawawi, 2008). Rivai (2005) divides compensation into two types, they are financial and nonfinancial compensation. Financial compensation may include salary, wages and incentives. While non-financial compensation such as insurance, housing assistance, and others. Fauzi (2014) argues that the way to increase work productivity is through the provision of fair and reasonable compensation. The Indonesian Regulations called Undang-Undang No.14 Tahun 2005 on Teachers and Lecturers states that competency is a set of knowledge, skills, and behaviors that must be owned, lived, and mastered by teachers or lecturers in carrying out their professional duties. From these definitions can be seen that competency has an important role for improving lecturer performance. The performance of lecturers and college performance is a unity. If the university hopes to perform maximally in producing qualified graduates, then the lecturer's competency must be considered. There are four dimensions of competency namely, pedagogic competency, personal competency, professional competency, and social competency. Pedagogic competency is related to the ability in managing learning activities. Personal competency can be cognitive and psychological. Professional competency is the ability to master the subject matter. Social competency is the ability to communicate and interact effectively and efficiently. The driving force that gives passion to someone to work together, effectively, and integrated with every effort to achieve satisfaction is

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called motivation (Hasibuan, 2007). Motivation is important for every lecturer because it raises the spirit and drive to carry out lecturers’ duties. When those two things arise, the performance of the lecturers improved. The motivation of this research is to confirm once more the research about the difference of some previous research result. The choice of College in Bali as an object of research is expected to provide generalization of results and provide an overview of the factors that affect the performance of lecturers from different time and place dimensions. The results of this study assist private universities in Bali as a consideration to improve the performance of accounting lecturers.

Based on the background of the study above, the research problems are; 1. Is there any effect of the compensation toward the performance of accounting lecturer at Private College in Bali? 2. Is there any effect of the competition toward the performance of accounting lecturer at Private College in Bali? 3. Is there any effect of motivation toward performance of accounting lecturer at Private College in Bali? Discussion The concept of Motivation There is several motivation theories used in this research, among others: 1). Theory of Needs (Abraham Maslow) Abraham Maslow's motivational theory is known for the hierarchy of needs (Robins and Judge, 2013). The hypothesis is that every human has five hierarchies of needs, namely physiological needs, security, social, appreciation, and self-actualization. 2). Theory of Requirement (McClelland) McClelland's theory of need focuses on three needs (Robins and Judge, 2013), among others: First, the need for achievement is the drive to exceed, reach the target, and strive to succeed. Second, the need for power is to make other individuals behave in such a way that they will

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not behave otherwise. Third, the need for a relationship is the desire to establish a friendly interpersonal relationship and familiarity. Some individuals have a strong drive to succeed. They struggle for personal achievement and find solutions to problems. 3). Theory X and Theory Y (McGregor) McGregor (Robbins and Judge, 2013) states that there are two real perceptions of man: first, the negative perception called Theory X, and the second positive perception called Theory Y. Theory X has the assumption that lower level needs to dominate the individual. Theory Y has the assumption that higher-level needs to dominate individuals. McGregor believes that the theory of Y is more valid than that of X. Therefore, he proposes ideas to maximize employee motivation such as participative decisions, challenges, and good group relationships. Performance Harsuko (2011) argues that performance is the work of a person or group in accordance with the authority and responsibility in order to achieve the objectives of the company without violating the law, morals, and ethics. Sinambela, et al (2012) suggests that performance relates to a particular skill possessed by a person, which can be seen from the burden of his task, and required clear and measurable criteria as a reference. In particular, lecturer performance can be interpreted as the ability possessed by lecturers to carry out and complete the task (MoNE, 2004). From this definition, it can be understood that performance is related to quantity, quality, and timeliness. Compensation The way to increase work productivity is through the provision of fair and reasonable compensation (Fauzi, 2014). Hasibuan (2007) divides the compensation into three, namely: 1) Direct Compensation is rewards or rewards called salaries or wages. This type of compensation is paid on a fixed basis over a fixed grace period. 2) Indirect Compensation is the provision of a share of the profits or benefits to workers outside of salary or fixed wages, may be money or goods. For example: job allowance, holiday allowance, and other indirect compensation.

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3) Incentives are rewards or rewards given to motivate workers to work high productivity, is not fixed or at any time. Examples: Bonus performance and other incentives. Competency Competency is the ability to carry out a job or task based on skills and knowledge and supported by the work attitude demanded by the job. Competency as a person's ability to produce at a satisfactory level in the workplace also demonstrates the characteristics of knowledge and skills possessed or required by each individual that enables them to perform their duties and responsibilities effectively and to improve professional quality standards in employment (Emmyah, 2009 ). Previous Research Results Andayani (2014) conducts research on compensation, competency, and motivation and tests its influence on lecturer performance. The results show that compensation, competency, and motivation do not affect the performance of lecturers. This study differs from the research of Simbolon (2005), Christine (2011), and Arifin (2013) who found the influence of compensation, competency, and motivation Research Hypothesis In accordance with the formulation of the problem, the hypothesis that proposed in this study are: H1: Compensation affects the performance of accounting lecturer at Private College in Bali H2: Competency affects the performance of accounting lecturer at Private College in Bali H3: Motivation affects the performance of accounting lecturer at Private College in Bali Reseach sites This research is conducted at Private College (PTS) in Bali which provide accountancy study program and registered as PTS under Kopertis Region VIII year 2017. List of PTS is presented in the following table: The Table of Private College in Accounting Major in Bali

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NO COLLEGE’S NAME ADRESS 1 Universitas Mahasaraswati Jalan Kamboja No 11 A Kreneng Denpasar Denpasar – Bali 2 Universitas Pendidikan Nasional Jl. Bedugul No. 39 Sidakarya 3 Universitas Hindu Indonesia Jalan Sangalangit Tembau, Penatih 4 Universitas Warmadewa Jalan Terompong No. 24 Tanjung Bungkak Denpasar Bali

5 Sekolah Tinggi Ilmu Ekonomi Jalan Yudistira No 11 Kab. Buleleng Satya Dharma 6 Sekolah Tinggi Ilmu Ekonomi Jl Kubu Gunung Tegal Jaya Dalung Triatma Mulya Kuta Utara Badung 7 STMIK Primakara Jalan Tukad Badung No.135, Renon 8 Akademi Akuntansi Denpasar Jl Sari Gading G Kalisuci No 2 Kota Denpasar 9 Akademi Keuangan Dan Jalan Raya Puputan No 108 Kota Perbankan Denpasar Denpasar 10 Politeknik Nasional Denpasar Jalan Pandu No. 9 (Tanjung Bungkak) Denpasar 11 Politeknik Ganesa Guru Jalan Teuku Umar Barat No 27 12 Politeknik Widya Dharma Bali Kota Denpasar - Prop. Bali Source: forlap.ristekdikti.go.id (2017) Variable Observed The variables to be analyzed can be grouped as follows:

1) Dependent variable in this study is the performance of accounting lecturer at Private College in Bali in implementing Tri Dharma Perguruan Tinggi. The performance is measured by several indicators, namely the implementation of lectures, the implementation of work lectures, coaching activities, academic and student affairs development, lecture program development, scientific oration submission, produce research work, and the implementation of community service activities. Overall, this variable was measured

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by 24 items of statement replicated from the Andayani research questionnaire (2014) by using Likert-scale measurement.

2) Independent variables in this study are: a. Compensation The compensation in this study is a form of appreciation for the contributions given by accounting professors to Private Universities where they are on duty. Compensation is measured by two indicators namely, financial and nonfinancial compensation. Taken together, this variable is measured by 14 items of statements replicated from the Andayani research questionnaire (2014) by using Likert-scale measurement. b. Competency In this study, the competencies in question are the knowledge, skills, and behaviors that must be owned, lived, and mastered by Accounting lecturer of Private College in Bali in performing their professional duties. Competency is measured by 4 indicators of pedagogic competency, personal competency, social competency, and professional competency. Overall, this variable was measured by 27 point statements replicated from the Andayani research questionnaire (2014) using the Likert-scale measurement. c. Motivation The definition of motivation in question is a driving force that provides passion to accounting lecturer Private College in Bali in order to work together, effectively, and integrated with every effort to achieve satisfaction. Motivation is measured by 3 indicators namely achievement needs, affiliation, and power. Taken together, this variable was measured by 22 point statements replicated from the Andayani research questionnaire (2014) using a Likert-scale measurement.

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Research Method The model built on this research can be seen in the following figure

Compensation

Competency Performance

Motivation

Data Collection Population in this research was all lecturer of accounting at Private College in Bali year 2017. The sample in this research was determined by purposive sampling, that is sample determination method with certain consideration, where sample members will be chosen in such a way that the sample formed can represent the properties of the population (Sugiyono, 2009). Data collection method used in this research was survey method by using questionnaire. The questionnaire technique was data collection method done by giving a set of questions or written statement to the respondent to be answered (Sugiyono, 2009). The questionnaire distributed in the form of a list of questions and written statement to the respondent about the effect of training, work experience, and auditor work discipline in the period of completion of the audit. Prior to analysis technique done first test in the research instrument, namely testing the validity and reliability of the questionnaire to test whether the instrument and research data in the form of respondents' answers have been answered correctly or not. Hypothesis in this research was tested by using multiple linear regressions. Before testing and analyzing data using multiple linear regression model, first classical assumption test was used to be an unbiased estimation tool if it has fulfilled BLUE (Best Linear Unbiased

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Estimator) requirement so that calculation result can be interpreted efficiently and accurately. Closing Research result The results discussed included respondents, instrument test, classical assumption test, multiple linear regression, and hypothesis test. Here is the result: Research Respondents The number of questionnaires distributed to lecturers accounting private colleges in Bali as many as 184 questionnaires and which returned as many as 184 questionnaires (Response Rate = 100%). so as a whole there are 184 questionnaires that deserve to be analyzed (Useable Response Rate = 100%). Instruments Test Based on the validity test, it can be concluded all variables have correlation coefficient value above 0.30 indicating that all instruments are valid. The Table of Validity Test

Indicator Coefficient Validity Criteria Correlation

X1.1 - X1.14 0,316 – 0,530 X – X 0,301 – 0,714 2.1 2.27 > 0,30 X3.1 – X3.22 0,376 – 0,755

Y1 – Y24 0,398 – 0,931 Source : Primary Data Processed, 2018 Based on the reliability test it can be concluded that all variables have the value of Croanbach's Alpha above 0.60. This means that all instruments can show consistent results when re-measured with the same symptoms.

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The Table of Reability Test

Variable Croanbach’s Alpha Score

Kompensasi (X1) 0,774

Kompetensi (X2) 0,903

Motivasi (X3) 0,919 Kinerja Dosen (Y) 0,973 Source : Primary Data Processed, 2018 Classic assumption test The sig.2 tailed value of the normality test is 0.053 greater than 0.05. This result means that the data has been normally distributed. In multicollinearity test results, VIF values of each variable below 10 and tolerance values above 0.1. This result shows free multicolinearity data. The value of significance in heteroscedasticity test in each variable is greater than 0.05. The Table of Classis Assumption Test

Classic Assumption Test Normality Multicolinearity Heterocedasticity Variable Test (Sig. Test Test (Sig.) 2 Tailed)

VIF Tolerance Kompensasi 1.068 .936 .628

(X1) Kompetensi 0,053 1.013 .987 .080

(X2)

Motivasi (X3) 1.055 .948 .073 Source : Data Primer Diolah, 2018 Multiple Linear Regressions Adjusted R Square value is 0.144 means that Lecturer Performance variation is determined by Competency, Competency and Motivation

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variable of 14.4 percent. The remaining 85.6 percent is determined by other factors. Multiple Linear Regression Table

Model Summaryb

Adjusted R Std. Error of Square the Estimate

.144 17.038

a. Predictors: (Constant), Motivation, competency, Compensation

b. Dependent Variable: Lecturer’s Performance

Source : Data Primer Diolah, 2018

Hypothesis testing The result showed that the significance value of F is 0.000 smaller than α = 0,05, so it can be concluded that the variable of Compensation, Competency and Motivation is able to predict and Performance of Private College. Tabel Uji F

ANOVAb

Sum of Mean Model Squares df Square F Sig.

1 Regression 9825.961 3 3275.320 11.282 .000a

Residual 52255.517 180 290.308

Total 62081.478 183

a. Predictors: (Constant), Motivation, competency, Compensation

b. Dependent Variable: Lecturer’s Performance

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Table of Hypothesis

Coefficientsa Test

Unstandardized Standardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) -31.332 21.830 -1.435 .153

Compensatio 1.253 .343 .258 3.648 .000 n

Competency .240 .089 .186 2.704 .008

Motivation .317 .138 .161 2.288 .023 a. Dependent Variable: Lecturer Performance Source: Primary Data Processed, 2018 a. The result of hypothesis testing one (H1) shows that the compensation affect on the performance of private college lecturers in Bali. Statistically, the result of analysis shows unstandardized beta coefficient of the compensation variable is 1.253. The coefficient of positive value indicates that the compensation obtained by the lecturer has a direct influence with the performance of private high lecturer in Bali. This shows that the more compensation received by Lecturers, the better the performance of private college lecturers in Bali. b. Result of hypothesis two test (H2) shows that competency has an effect on to performance of private college lecturer in Bali. Statistically, the result of analysis shows unstandardized beta coefficient of training variable is 0,240 Coefficient of positive value indicate that the competency possessed by Lecturer has influence which is in line with performance of private high lecturer in Bali. This shows that the higher the competency owned by Lecturer, the performance of Private University Lecturer in Bali will also increase c. The result of hypothesis testing three (H3) shows that motivation influence the performance of private college lecturer in Bali. Statistically, the result of analysis show unstandardized beta coefficient

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from training variable is equal to 0,317 Coefficient of positive value indicates that motivation of a lecturer has influence in the direction of performance of the lecturer of Private College in Bali. This shows that the motivation of lecturers is very important to improve the performance of lecturers. The more disciplined an auditor is, the shorter the auditor needs time to complete the audit. Bibliography Andayani, Sri Astutik. 2014. Compensation, Competence and Motivation Relation with Lecturer Performance at STIKES Nurul Jadid Paiton Probolinggo. Universitas Sebelas Maret, Surakarta. Arifin, Zainal. 2013. Learning Evaluation. Bandung: PT. Remaja Rosdakarya. Bali, Markus Masan. 2013. The Role of Lecturers in Developing Student Character. BINUS University Humanities Vol. 4, No. 2, 800-810. Christine, N. 2011. Teacher Competences, Organizational Citizenship Behaviours and Performance of Teachers In Secondary Schools. Contemporary Management Research, pp:44-46. Depdiknas. 2004. Curriculum of 2004, Curriculum of Competences. Jakarta. Ediraras, Dharma T. 2010. Accounting and SME Performance. Journal of Business Economics Universitas Gunadarma No. 2, Vol. 15. Emmyah. 2009. The Effect of Competence on Employee Performance at Politeknik Negeri Ujung Pandang. Thesis. Administrative Master Program Sekolah Tinggi Ilmu Administrasi Makassar. Fauzi, Usman. 2014. The effect of Compensation on Employee Performance on PT. Trakindo Utama Samarinda. E-Journal Administrative and Business Sciences Universitas Mulawarman 2(3) : 172-185. Forlap.ristekdikti.go.id Harsuko, Riniwati. 2011. Boosting Motivation and Performance: Human Resource Empowerment Approach. UB Press: Malang. Hasibuan, M.S.P. 2007. Human Resource Management 9th. Jakarta: PT Bumi Aksara.

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Wijaya, Kandi. 2015. The Future of Bali Tourism (Problem Perspectives and Solutions). Journal of Economic Research and Management at Economic Faculty of Universitas Ngurah Rai Vol. 15, No.1, Hal 118-135. Yuliawati, Sri. 2012. Implementation Study on Tri Dharma Perguruan Tinggi As a phenomenon of College in Indonesia. E-Jurnal Widya 29 No. 318 Program Pascasarjana Universitas Muhammadiyah Prof Dr Hamka.

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