JOURNAL ARTICLENi Ketut Sari Adnyani · I Wayan Windia · Ni Nyoman Sukerti · Anak Agung Istri Atu Dewi
International Journal of Research in Business and Social Science · 2021
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This study aims to analyze the relationship between tourism policy, gender, and purusa culture in the provision of local labor and female gender, review gender-based tourism policies, compare theories such as the rule of law, welfare state theory, human rights theory, democratic theory. economics, and tourism empowerment theory. Also adopted the Boley & McGehee Population Empowerment model through the Tourism Scale (RETS). The method used in this study is normative juridical research with a statutory approach and a conceptual approach. The results of the systematic interpretive analysis show that the absorption of female labor is expressed as a product of structural and cultural forces, and domestic conditions around women's roles, therefore a combination of material and discursive analysis is needed to examine the socio-cultural relations of tourism policy production, the response to the absence of equality. gender in the middle of purusa culture. Workforce competency certificates that comply with the ACCSTP (ASEAN Common Competency Standards for Tourism Professionals) criteria are a preventive alternative for women to be able to target jobs in the public sector and the readiness of countries as ASEAN member countries.
DOI 10.20525/ijrbs.v10i6.13312 Crossref citations4 OpenAlex citations
JOURNAL ARTICLEI Nyoman Wijana Asmara Putra · Ni Made Dwi Ratnadi
International Journal of Finance & Banking Studies · 2021
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Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.
DOI 10.20525/ijfbs.v10i1.11082 Crossref citations6 OpenAlex citations