Volume7 Issue8 (2) 2018

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

Educational Research
Published by
Sucharitha Publications
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Editorial Board
Editor-in-Chief
Dr. K. Victor Babu
Associate Professor, Institute of Education
Mettu University, Metu, Ethiopia.
EDITORIAL BOARD MEMBERS

Prof. S.Mahendra Dev Prof. Igor Kondrashin
Vice Chancellor The Member of The Russian Philosophical
Indira Gandhi Institute of Development Society
Research, Mumbai The Russian Humanist Society and Expert of
The UNESCO, Moscow, Russia
Prof.Y.C. Simhadri
Vice Chancellor, Patna University
Dr. Zoran Vujisiæ
Former Director
Rector
Institute of Constitutional and Parliamentary
St. Gregory Nazianzen Orthodox Institute
Studies, New Delhi &
Universidad Rural de Guatemala, GT, U.S.A
Formerly Vice Chancellor of
Benaras Hindu University, Andhra University
Nagarjuna University, Patna University Prof.U.Shameem
Department of Zoology
Prof. (Dr.) Sohan Raj Tater Andhra University Visakhapatnam
Former Vice Chancellor
Singhania University, Rajasthan Dr. N.V.S.Suryanarayana
Dept. of Education, A.U. Campus
Prof.K.Sreerama Murty Vizianagaram
Department of Economics
Andhra University - Visakhapatnam Dr. Kameswara Sharma YVR
Asst. Professor
Dr.V.Venkateswarlu Dept. of Zoology
Assistant Professor Sri. Venkateswara College, Delhi University,
Dept. of Sociology & Social Work Delhi
Acharya Nagarjuna University, Guntur
I Ketut Donder
Prof. P.D.Satya Paul Depasar State Institute of Hindu Dharma
Department of Anthropology Indonesia
Andhra University – Visakhapatnam
Prof. Roger Wiemers
Prof. Josef HÖCHTL Professor of Education
Department of Political Economy Lipscomb University, Nashville, USA
University of Vienna, Vienna &
Ex. Member of the Austrian Parliament Dr. N.S. Dhanam
Austria Department of Philosophy
Andhra University
Prof. Alexander Chumakov Visakhapatnam
Chair of Philosophy
Russian Philosophical Society
Dr.B.S.N.Murthy
Moscow, Russia Department of Mechanical Engineering
GITAM University
Prof. Fidel Gutierrez Vivanco Visakhapatnam
Founder and President
Escuela Virtual de Asesoría Filosófica
Lima Peru
Dr.S.V Lakshmana Rao Dr.Ton Quang Cuong
Coordinator Dean of Faculty of Teacher Education
A.P State Resource Center University of Education, VNU, Hanoi
Visakhapatnam
Prof. Chanakya Kumar
Dr.S.Kannan Department of Computer Science
University of Pune,Pune
Department of History
Annamalai University Prof. Djordje Branko Vukelic
Annamalai Nagar, Chidambaram Department for Production Engineering
University of Novi Sad, Serbia
Dr. B. Venkataswamy
H.O.D., & Associate Professor Prof. Shobha V Huilgol
Dept. of Telugu, P.A.S. College Department of Pharmacology
Pedanandipadu, Guntur, India Off- Al- Ameen Medical College, Bijapur
Dr.E. Ashok Kumar Prof.Joseph R.Jayakar
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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
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Dept. of Management Sciences Al-Mustansiriyah University
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Department of Mathematics, Iraq
Dr. Bipasha Sinha
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University of Calcutta, Calcutta Department of Mathematics
University of Eastern Philippines, Philippines
Prof. N Kanakaratnam
Dept. of History, Archaeology & Culture Satheesha H
Dravidian University, Kuppam Mettu University
Andhra Pradesh Mettu, Ethiopia
Dr. K. John Babu Dr.J.B.Chakravarthi

Department of Journalism & Mass Comm Assistant Professor
Central University of Kashmir, Kashmir Department of Sahitya
Rasthritya Sanskrit Vidyapeetha, Tirupati
Dr.T.V.Ramana
Department of Economics, Andhra University Dr.Ni Luh Putu Agustini Karta
Campus, Kakinada Department of Tourism
Triatma Mulya Institute of Economy
Bali, Indonesia
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© Editor-in-Chief, IJMER
Typeset and Printed in India
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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.
CONTENTS
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. ॥ मीमांसादशनो त माणानां परामशः ॥ 95
व ने वरभ
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 Banksy 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
SOCIAL SCIENCES, HUMANITIES, COMMERCE & MANAGEMENT, ENGINEERING

& TECHNOLOGY, MEDICINE, SCIENCES, ART & DEVELOPMENT STUDIES, LAW
www.ijmer.in
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
BUSINESS ENTITY CONCEPT IMPLEMENTATION : CASE

STUDY AT HOMESTAY IN KARANGASEM REGENCY
Ni Made Sri Rukmiyati1, Ni Made Suastini2
1
Bali Tourism Institute, Badung ,madesri.rukmiyati@gmail.com
2
Bali Tourism Institute, Badung ,asti.stpbali@yahoo.com
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
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Underlying. Financial Statements of Bussiness Enterprice.
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Basu, Sudipta and Gregory B. Waymire. 2006. Recordkeeping and

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www.ijmer.in 16
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
agusariesta@yahoo.co.id1, surya.pegending@gmail.com2,
wikanandakomang@gmail.com3,
tut_yudana@yahoo.co.id4, agungsri_asih@yahoo.com5
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
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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.
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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.
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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
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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;
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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
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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
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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

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

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 <Q2 <1,
the closer to the value of 1 means the model the better. In this structural
model there are two endogenous (dependent) variables, namely: organizational
citizenship behavior (Z1) and employee performance (Z2). The coefficient of
determination (R2) of each dependent variable can be presented in Table
below.
Table of Evaluation Results of Goodness of Fit
Structural
Dependent Variable R-Square
Model
1 OCB (Z1) 0.633
2 Employee Performance (Z2) 0.652
Calculation: Q2 = 1 – [( 1 – R12) ( 1 – R22 )]

Q2 = 1 – [(1 - 0.633) (1 - 0.652)]
Q2 = 1 – [(0.367) (0.348)] = 0.872284
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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

Performance
OCB -> Employee

Performance

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 (X1)  Employee (Sig.) (Sig.) (Sig.) (Sig.) Mediation
Performance (Z2)
Competency
0.626 0.705 0.633 0.124 Partial
2 (X2)  Employee (Sig.) (Sig.) (Sig.) (Sig.) Mediation
Performance (Z2)
Description: Significant (Sig.) = T-statistic > 1.96 at α : 5%

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 (X1)  OCB (Z1)  0.299

1 0.189 0.488
Employee Performancce (Z2) (0.193*1.55)
Competency (X2)  OCB (Z1)  0.078

2 0.626 0.704
Employee Performancce (Z2) (0.633* 0.124)
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

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
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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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
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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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
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
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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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
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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
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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
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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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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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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’ v tvā. 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 mantras, 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 theSā khya but Prak iti 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, Prak iti, 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
truth “ayamātmā brahma1”-Atman is not different from the Brahman.
They identified their individual self with the cosmic Self and the
mantra 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
1
Brihadaranyaka Upanishad 4.4.5
2
Chandogya 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
Brahman and - īśāvāsyamidamsarvamyatkiñcajagatyāmjagat6 – 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’
3
PurushaSuktam 2.1
4
Katha Upanisad 1.2.20
5
Chandogya Upanishad 3.14.1
6
Isha 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
Soma 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
of our ordinary sense-enjoyment by the divine Ānanda10. 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
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 Sā khyabut
Prak iti 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, Swami
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
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
Ashram, 1998)
Sri Aurobindo, Letters on Yoga, 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)
www.ijmer.in 50
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)
www.ijmer.in 51
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
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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
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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
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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
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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,
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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
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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
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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
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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).
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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
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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
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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.
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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
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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
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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
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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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BLAYAG CULINER LOCAL BALI

PROCESSING PROCESS, CULTURE, AND NUTRITION
Ni Putu Eka Trisdayanti

Food and Beverage Departement
Sekolah Tinggi Pariwisata Nusa Dua Bali
eka.trisdayanti@yahoo.com
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, coconut,
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 milk 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
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
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
The Process of Making Real Chicken Sauce
- First wash and clean the chicken, large chilli, small chilli,
garlic, onion, turmeric 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
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
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
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Internasional
Indraguna P., Suryadhi NT., Santosa A., Muliartha IKG. 2011.
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॥ मीमांसादशनो त माणानां परामशः ॥
व ने वरभ ः
सहायक ा यपकः
अमृत व व व यापीठम ्
मैसू
पी ठका-
धम त पपाद यषुणा अधमनुनु सु ना मह षणा जै म नना सू जालमीमांसा यपाद त

अ ववादः । अत च मीमांसा वतकः जै म न र त आमनि त । वेदवा यानां व ानाय पुनरनेके
नयमाः वक ये शा े जै म नना उप था पताः । ु यथावगतये ये नयमाः अपे ता ते सव
मह षणा समु प था पताः । शा ेऽि मन ् सि त वादशा अ यायाः । अतोऽ य शा य अि त
नामधेया तरं " वादशल णी" इ त । वादशसु अ यायेषु तपा यो वषयः धमः ।
लौ ककवा यानाम प च तनमि मन ् स गतम ् । य याये व भ नो वषयः वचा रतः। अ य
सू जाल य शबर वा मनः भा यसौकयम ् अ ययने छाम ् उ मु खीकरो त । कुमा रलभ ानां
लोकवा तकं , त वा तकं , टु ट का च अ ययने छां वगुणीकरो त । पाथसार थ म ाणां
शा द पकायां कृ नं जैमीनीयसू ं वचा रतम ् वतते । ख डदे वाचायः भा द पका वर चता
वतते । एवम ् अनेकेषां त व ानां ववेचकानां च या या मीमांसाशा े उपल यते ।
अ याय वभागे हे तु ः कः? इ त िज ासायां धमावगमने अपे ता न साधना न त े दबोधके हे तवः
भवि त । ाथ ये अ याय वभागः एवं ू यते ।
धम वादशल या यु पा य त ल णैः ।
माणभेदशेष व युि त मसं कः ॥
अ धकारोऽ तदे श च सामा येन वशेषतः ।
ऊहो बाध च त च स ग चो दताः मात ् ॥ ( जै. या. व १.१.६,७ )
धमः वादशल णैः यु पा दतः । " वना माणं मा नोपग छ त" अतः धम माणं वचा रतं
थमा याये ।
वषय तावना-
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"य य य ल णं भव त तदे व त बोधकं माणम प भव त" इ त यायेन चोदना एव धम

माणम प भव त । तदे वं न पतं वा तककारे ण-
वयमेकेन सू ण
े ु यथा यां न यते ।
व पेऽ प ह त यो ते माणं क यतेऽथतः ॥ इ त ( लो.वा.१.१.२.२)
"कारणदोषबाधक ानर हतम ् अगृह त ा ह ानम "् (शा.द .१.१.५) इत माणल णम ् ।

वा तककारे ण माणल णम ् इ थं य प -
त मात ् ढं यदु प नं ना प संवादमृ छ त ।
ाना तरे ण व ानं तत ् माणं तीयताम ्॥ ( लो.वा.१.१.२.८०)
भाकर तु "अनुभू तः माण म त " (बृ. ट१.१.२) अ यथैव माणल णं तपादय त ।
वतः ामा यवादः -
माण वषये नैकम यं वर वतते । त चत ः व तप तयः समुपजृ भ ते । ामा यम ामा यं

च उभयं वतः इ त सां याः। उभयम प परत इ त ता ककाः । ामा यं परतः अ ामा यं वत
इ त बौ ाः । तु र यः प तावत ् ामा यं वतः , अ ामा यं परत इ त। ामा या ामा ययोः
वत वे युगपदे कि मन ् वष य ण तथा वमतथा व च स भव त । उभयोः परत वे
न वभावा मकं ानं स यत । ामा य य परत वे अ ामा य य च वत वे
अनव थादोषस भवः । अतः वतः ामा यप एव आ यणीयः , लाघवात ् । अ ामा य तु
कारणदोषबाधक ानज यम ् इत रा ा तमतम ् । त च षोढा वभ तम ् ।
य ानुमानोपमानश दाथाप यनुपलि धभेदात ् ।
य न पणम ् -
त थमम ् य म ् ।"त स योगे पु ष येि याणां बु ज मस य म ्" इ त त य

ल णम ्। यथा- घटे च ु संयोगा घट ानम ् । न केवलम ् इि याथस योगजं ानं य म ्।
तथा स त शु तौ रजत प म ाने अ त याि त स गः । य य च दु टं करणं य च म ये त
ययः स एव असमीचीनः ययो ना यः ।
अनुमान न पणम ्-
वतीय च अनुमानम ् । " ातस ब ध यैकदे शदशनात ् एकदे शा तरे असि नकृ टे ऽथ
बु ः"अनुमानम ् (शा.भा.१.१.५)। त थः ातस ब धः व वधः य तो ातस ब धः
सामा यतो ातस ब ध चे त। उभयोः ातस ब धयोर यतर यैकदे शदशने
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अनु म त पजायते। थमं यथा धू मदशनादि न व ानम ् ।त च य त एव

अि नधूमयो ातस ब ध य एकदे श य धूम य दशनादु प नम ्। वतीयः यथा दे वद त य
ग तपू वकां दे शा तर ाि तमु पल य आ द याद नां ग तः। गमनेन दे शा तर ाि तः भव त इ त
दे वद ताद नां गमनेन सामा यतः व ातम ्। आ द याद नाम ् अ म ना धकरण थानां
दे शा तर ाि त पैकदे शदशनात ् गमनमनुमीयते ।
उपमान न पणम ् -
" उपमानम प सा यम ् असि नकृ टे ऽथ बु मु पादय त"(शा.भा.१.१.५) । सा यं नाम

"त न वे स त त गतभू योधमव वम ् "। यथा गो भ न वे स त गोगतशृ ग वा दभू योधमव वं
गवये वतत इ त हे तोः "गोस शः गवय " इ त योगः । "अथा तरयो ग भः स बि धसामा यैः
अथा तर य ता शयोगः सा यम ्" (शा.द .१.१.५) ।यथा गोजातीया द भः कणा यवयवसामा यैः
गवयजातेय गो गवय य गोसा यं गवयसंयो ग भ च गोय गः त सा यम ् ।
श द न पणम ् -
"शा ं श द व ानादसि नकृ टे ऽथ व ानम ्" (शा.भा.१.१.५)। व ाता छ दात ्

पदाथा भधान वारे ण य वा याथ व ानं त छा दं नाम माणम ् (शा.द .१.१.५) । अयं च श दः
न य एव । स च वेधा वभ तः पौ षेयोऽपौ षेय चे त । पौ षेयः लौ ककः स एव ।
अपौ षेयः वेदः । "यजेत वगकामः"(तां. ा.१६.१५.५) इ यादौ असि नकृ टयोः याग वगयोः
व ानं वे यम ् ।
अथापि त न पणम ् -
"अथापि तर प टः ु तो वा अथ ऽ यथा नोपप यत इ यथक पना"(शा.भा.१.१.५) ।

" मत याथ य अथा तरे ण वना अनुपपि तमालो य तदुपप तये या अथा तरक पना सा
अथापि तः (शा.द .१.१.५)। पीनो दे वद तः दवा न भु ते इ य पीन वम ् अ तभोजनं वना
नैवस भवती त कृ वा मतपीन व स ये रा भोजनं क यते ।
अनुपलि ध न पणम ् -
अभाव स ये अनुपलि धर प माण वेन अ गीकृ ता । सा च ना ती य य अथ य

असि नकृ ट य व पम ् । तया अभाव ानं तीयते । भू तले घटो नाि त इ य असि नकृ ट य
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घट य अभाव पं ानं घटानुपल या गृ यते । अत एव अभाव ानकरण वेन अनुपलि धर प

अ गीकृ ता । इ थं च स ा न ष माणा न ।
श द न य व वचारः -
मीमांसकानां श द एव परमं माणम ्। अत एव अि मि वषये अ वचायते। ननु श दः न य

इत तपा दतम ् । उ च रतः श दः व तः, श दं कु , मा श दं काष ः इ या द योगदशनात ्
श द य अ न य वम ् एव व ायते कल । तथा च युगपदनेक ू यमाण य श द य कथं वा
न य वं स भवेत ्? श दे वृ ः ासोऽ प यते । न ये स त तदस भवः । अत एव अ न यः
श द इत चे न । श दं करोि व यादयः योगाः श दा भ य जकवायुपराः ।
क ठता वा य भघातेन े रताः वायवः कणदे शमाग य कणश कु यवि छ नाकाशे पूवमेव
यथावदवि थतान ् वणान भ य जयि त । अतः श दो नो प यते । अ प तु अ भ य यते ।
एकोऽ प आ द यः बहु भः यथा गृ यते त वत ् श दोऽ प । उ चार यतृबाहु या प वा याम ्श दे
मह वा प व ती तः नैव भव त । अ प तु नादे मह वा प व ती तः जायते । अत एव श द य
न य वम ् एव बो यम ् ।
धम अ टौ माणा न -
तथा च धम अ टौ माणा न मीमांसकैर युपगता न । ता न च

व यथवादम नामधेय मृ याचारवा यशेषसाम या या न । ननु वेदः परमं माण म त
तपा दते ु य तगतानां व यथवादम ाद नां स य त कल ामा य म त चेत ् । स यम ् ।
स य य प कथं वा ामा यम ् इ युदे याकां ा । ति नवारणाय पुनि च यतेऽ ।
वा तके च-
धम मीयमाणे तु वेदेन करणा मना ।
इ तकत यताभागं मीमांसा पूर य य त ॥
अत एव मीमांसायां वभ य वचायते वेदः।
व ध भेदाः -
त थमः व धः । स च अ ाताथ ापकः वेदभागः । अ वृ त य वतकवेदभागो वा । स च

अि नहो ं जु होती या या मकः । स च अनेक वधः । उ पि त व धः , व नयोग व धः ,
अ धकार व धः , योग व ध चे त ।
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उ पि त व धः -
अ ातकमणः व पमा बोधको व ध पि त व धः । यथा "अि नहो ं जु होती त"(तै. ा.२.१.२.८)

। अ अि नहो होमः केवलं कत यतया वधीयते । अतोऽयम ् उ पि त व धः ।
व नयोग व धः-
अ ग धानयोः स ब धोप थापको व धः व नयोग व धः । यथा "द ना जु होती त"

(मै.सं.४.७.७)। अ ा ते अि नहो होमे द ध करण वेना वे त । अ अ ग धानस ब ध तावत ्
तृतीयया उप था यते । अतोऽयं व नयोग व धः ।
अ धकार व धः -
फल वा यबोधको व धर धकार व धः । स च " यो त टोमेन वगकामो यजेत "

(आप. ौ.१०.२.१) इ या द पः । व धनानेन फलस ब धः वधीयते । यः फलं कामयमानः
यागमनु त ठ त स एव त यागज यफल य अ धकार भव त । त बोधकोऽयम ् अ धकार व धः।
योग व धः -
योग ाशु भावबोधको व धः यॊग व धः । स च अ ग व ध भः एक कृ त सन ् कमा गेषु

अ यवधानं तपादयन ् उ तरो तरकत यतां नबोधयन ् अ वल बापरपयायं योग ाशुभावं
वध ते । अय च व भ नवा यैः तपा दतैः अ ग व ध भः एकवा यतया
महावा यतामाप न सन ् सवा ग व श ट धान योग वधायक इ तकृ वा योग व ध र यु यते
। "स यो द य त , स यः सोमं णा त "(तै.सं १.८.१८) , "सोमम ् अ भषुणो त" (तै. ा.१.४.७.४),
"सोमं पावय त" (मै.सं.४.५.५) इ या य गवा यैः अवगतैः द ा या भषवपवना य गैः
उपकृ त य यो त टोम य फलसाधन वं तपादय ययं व धः । " यो त टोमेन वगकामो
यजेत "(आप. ौ.१०.२.१) इ य सा गः यो त टोमयागः फलो ेशेन वधीयते । अतोऽयं
योग व धः । ननु व धरयम ् अ धकार व ध वेना गीकृ तः कथं पुनर य योग व ध वं इ त
चेद ु यते । " वगकामो यजेत" इ य अ धकारः तीयते । " यो त टोमेन " इ य योगः
तपा यते । अत एव अ योग व ध वे अ वघातः ।
अ यथा प व ध वभागः स ः । अपूव नयमप रस याभेदेन ।
व धर य तम ा ते नयमः पा के स त ।
त चा य च ा ते प रस ये त क यते ॥ (तं.वा.१.२.६.३२)
अपूव व ध न पणम ् -
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अ य ता ा त य अथ य ापको व धः अपूव व धः। यथा "दशपूणमासा यां वगकामो यजेत"

(तै.सं.२.२.५) इ त । अ ा त य दशपूणमासयाग य एत व यभावे वगस ब धः कथि चद प
न स य त । अत एव अयमपूव व धः । एवं " ीह न ् ो ती यादाव प"(शत. ा१.३.१.१०)
अपूव व ध वं बो यम ् ।
नयम व ध न पणम ् -
यो व धर ा तमथ प े नयमय त स नयम व धः । यथा " ीह नवह ती त"(आ. ौ.१.२९.७)।

वतु षीभाव स ये नख वदलनकु णाद नाम प ा तौ अवघातेनव
ै वैतु यं भावये द त व धनानेन
नय यते । ननु वतु षीकरणकम ण एत व यभावेऽ प नख वदलना दवत ् अवघात या प
ाि तः वतते कल इ त चेत ् स यम ् । स याम प ा तौ नयता ाि तः नाि त । अत एवानेन
नयमोऽ युपग त यः ।
प रसं या व ध न पणम ् -
अनेकेषां समु ि च य युगपत ् ा तौ इतर नवृि तफलको व धः प रस या व धः । स च

ौतीला णक भेदा यां व वधः । "इमामगृ णन ् रशनामृत य इ य वा भधानीमाद ते"
(तै.सं.५.१.२) इ त ौती प रस या । इ य वा भधानीम ् इ त ु या गदभरशनायाः
यावृि त स ेः । ननु गदभरशना वरशनयोः ाि तः म ल गेन भव त । अत त
तु यबल स ौ कथं वा यावृि तः इ त चेद ु यते । तु यबल वेऽ प इ य वा भधानीम ् इ य
वतीया ु तेः ू यमाण वत ् तया च अ वरशना हणं झ ट त उप थीयमान वात ् ु त ल गयोः
ु तेरेव ाब या च ु या तीत अ वरशना हणाथ एव अ युपग त यः। अत एव गदभरशनायाः
यावृि तः व ेया । एवं -
"प चप चनखाभ ाः म ण
े राघव ।
श यकः वा वधो गोधा शशः कू म च प चमः॥"(वा.रा.४.१७.३४)
इ य प चप चनखाभ ाः इ त शशाद नां प चानां क तनात ् अ येषां भ णं त ष यते । इयं

च ला णक प रस या इ त व ेया । इतर यावतक य पदाभावात ् ।
सव उ पि त वधयः अपूव वधयः भवि त । सव गुण वधयः नयम वधयः भवि त । अनेकेषु
इतर यावतकः प रसं या व धः भव त । केषाि च मते नषेधोऽ प प रसं या व धरे व भव त ।
अथवादानां ामा य न पणम ् -
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धम वतीयं माणं अथवादः । ननु वधेः अ ाताथ ापक वेन ामा यं स भव त । परं " वायुव
े प ठा दे वता वायुमेव वेन भागधेयेनोपधाव त स एवैनं भू तं गमय त" (तै.सं.२.१.१),
"सोऽरोद यदरोद त ् त ु य वम ्" (तै.सं.१.५.१) इ येव जातीयकानाम ् अथवादवा यानां
धम त अ ामा यं भू तानुवादात ् इ त चे न। "वाय यं वेतमालभेत भू तकाम" इत
व धसि नधौ प ठतः अथवादः वायुनामकयागः शी फलदायकः त मात ् कत यः इ त
कत यताबु ं रे चय त । एवं "ब ह ष रजतं न दे य म त" नषे यांशं सोऽरोद द त अथवादः
न दयन ् त माि नवृि तं नबोधय त। अत एव व येकवा यतया अ येव
ामा यमथवादाना म त येत यः। व येकवा य वं तावत ् पदै कवा य वेन वा
वा यैकवा य वेन वा स भव त । "वायुव े प ठा दे वता" इ य पदै कवा य वेन, "यजमानः
तरः" इ य वा यैकवा य वेन व येकवा य वं बो यम ् ।
स च अथवादः वधः ।
तदे वं वा तककारे ण व णतम ्-
वरोधे गुणवादः अनुवादोऽवधा रते ।
भू ताथवाद त ानादथवादि धा मतः॥ इ त (श. .ु अ. व)
" संहो माणवकः" इ य माणवके संहाभेद य वरोधेन त गतदशाभेदो बो यते । तेन

समथ वा द पं त वृि तगुणं तपादय त इ त गुणवादः । एवं "यजमानः तरः"(तै.सं.२.६.५)
इ य ाप तथैव बो यम ्। वतीय तावदनुवादः य ा द भरवधा रतेऽथ
तमेवाथमनुवदती यनुवादः । स यथा "अि न हम य भेषजम ् , भू मरावपनं महत ् " (तै.सं.७.४.१८)
इ त। तृतीयः भेद तावत ् भू ताथवादः। गुणवादानुवादोभयाथक वाभावात ् तथा च
तदुभय भ नभू तं स ाथ वदती त भू ताथवादः। अय च अनेक वधः। स यथा-
हे तु नवचनं न दा शंसा संशयो व धः।
परकृ तः पुराक पो यावधारणक पना ॥ इ त (श. .ु अ. व)
"तेन य नं यते"(शत. ा.२.५.३.२३) इ य हे तु ः,"य व वे दे वाः समयज त त वै वदे व य

वै वदे व वं" (तै. ा.१.४.१०.५) इ य नवचनं , "अमे या वै माषाः"(तै.सं.५.१.८) इ य न दा ,
"वायुव े प ठा दे वता"(तै.सं.२.१.१) इ य शंसा , "को ह त वेद य द अमु ि मन लोक
् े अि त वा
न वा"(तै.सं.६.१.१) इ य संशयः, "यजमानसि मता औदु बर भव त" (तै.सं.६.२.१०) इ य
व धः, "माषान ् मे पचत"(शत.सं.१.१.१०) इ य परकृ तः, "पुरा ा मणा अभैषःु "(तै.सं.१.५.१०)
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इ य पुराक पः, " जाप तव णाया वमनयत ् स वां दे वतामा छत ् स

पयद यत..."(तै.सं.२.३.१२) इ य यावधारणक पना प चे त भू ताथवाद भेदाः य ते ।
म ाणां ामा य न पणम ् -
धमाधमयोः तृतीयं माणं म ः । वेदेऽ प "अहे बुि नय म ं मे गोपाय" (तै.सं.१.२.१.२३) इ त

ू यते । तदनुरोधेन व च यते । य "अ भयु तानां म पदवा य व का रकोपि थ तः
वशे यतास ब धेन स म ः"(भा.द .२.१.८) इ त भा द पकायां ू यते । ननु वधेयांश य
तावक वं वधायक वं वा म ाणां नैव व यते । म ाणां व यैकवा य वास भवात ्
अ ामा यमेव । न च योगका लकाथ मारक वेन ामा य म त वा यम ्। कोशा द वारा
त स भवात ् । एवं सामम ाणाम ् अथ मारक वम प अनुपप नम ् । अत एव अ टाथाः म ाः
इ त चे न । उपपा यते च टाथ वेन ामा यम ् । वधयः योगात ् ब हः वृि तं जन य वा
कृ ताथाः भवि त । पुनः योगका लकाथ मारक वेन म ाः उपकु वि त । अत एव
अथ मारक व प ट योजनक वेनव
ै म ाणां ामा यम ् उपपादनीयं लाघवात ् । "म रै े व
मत यः" इ त नयमोऽ प अ गीकायः। त य नयम य अ टं क यते । ऋचां गाने एव सा नः
उपयोगः । ऋचाम ् अथा भधानसाम यात ् त ाऽ प टाथ वेनव
ै ामा यम ् अवक यते ।
कदा चत ् अनृक् सा नः अथा भधानसाम याभावात ् अग या अ टं क यते ।
मृतीनां ामा य न पणम ् -
म वा द मृतीनाम प धमाधमयोः वेदमूलकतया ामा यम गी यते । ननु वेदेनव

ै
धमाधम ान स ौ पुनः मृ त णयनं यथम ् । तथा अ टका द मृतीनां मू लम प नैव ल यते ।
वेदा ययन नयमम ् अ येतारः नयमेन पालयि त । अतः उ स न वम प नैव स भव त ।
पौ षेय मृ तषु पु षगतलोभादयोऽ प य ते । अत एव अ माणं मृ त र त चे न । " मयते
वेदधम अनया" इ त यु प या मृ तः वेदाथानुभवज यं वेदाथानुवादकं धमाधमयो च माणं
मु न णीतं वा य पम ् । तथा च वेदमागगा मन एव मृ त णेतारः ।
" ु त मृ त वयोम ये ु तरे व गर यसी ।
ु या सह वरोधे तु बा यते वषयं वना॥ " (जा. मृ.)
य ुतव ाः मृतयः य ते त तासाम ामा यमेव तपा दतवान ् भा यकारः यावत ्

व मृतीनां मू ल ु तः नोपल यते तावत ् अननु ठान पम ् अ ामा यं वे य म त वा तककारः
। इ थ च श ट व
ै णकप र हात ् वेदमूलकतया ामा यं मृतीना म त स म ्।
बोधायनक पेऽ प " मात वतीयः"(बौ.ध.१.१.३) इ यनेन सू ण
े मृतीनां ामा यं उपपा दतम ्।
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आचाराणां ामा य न पणम ् -
एवं होलाका याचारा च धमाधमयोः माणा न । न च आचाराणां वा य प वाभावात ्

मू लक पनायाः अश य वात ् अ ामा यं वा यम ् । य ु त मृ तवा या न न सि त श टा च
धमबु याऽनु त ठि त तद प वै दकवत ् तप त यम ् । तदे वं बोधायनेन भ णतम ् "तृतीयः
श टागमः"इ त (बौ.ध.१.१.४) । यथा ववाहादौ क कणधारणा द मा ग लक वेन यदनु ठ यते
ता शकम । तथा च धमबु या वै दकैरनु ठ यमान वात ् अ ामा यं व तु ं नैव श यते । तथा च
कि पतमूल वेन आचाराणां ाम यं ना गी यते । य ुतव ः आचारः यते त य
अ ामा यमेव ात यम ् ।
नामधेयानां ामा य न पणम ् -
ननु उ दा दपदानां कथं वा ामा यं उपपा यते?
व यथवादम ांशैवदा मः तीयते ।
नचो दा दश दानां ते व तभावस भवः ॥
अत एव गुण व ध वेनव
ै तेषाम ् उ दा दपदानां ामा यम ् उपपादनीय म त ा ते अ भधीयते-
"उ दा दपदानां नामधेय वेनव
ै ामा यमु पपादनीयम"।
् त च च वा र न म ता न स ान।
ता नच म वथल ण भया , वा यभेद भया , त यशा ात ् , त यपदे शशा ा चे त ।
म वथल ण भया नामधेय न पणम ् -
"उ दा यजेत पशु कामः"(तां. ा.१९.७.३) इ य म वथल ण भया "उ त ्" पदे नामधेय वम ्
अ गी यते । "उ यते अनेन"इ त यु प या ख न ा दगुणवाचकम ् उ त ् पद म त य द
अ गी यते , तदा उ वता यागेन इ टं भावयेत ् इ त म वथल णा गीकारे ण ष ठ व या यणं
भव त । त च गौरवम ् । अत एव उ पद य नामधेय वम ् अ गी यते ।
ष वध व ध काराः -
य केवलशु धा वथकरणकभावना वधीयते स आ यः व ध कारः यथा "अि नहो ं

जु होती"(तै. ा.२.१.२.८) इ त । य उ े यवाचकपदा तरसापे वं त वतीय कारः । यथा
"अि नहो ं जु हु यात ् वगकामः"(मै.उ.६.३६) इ त । य धा वथा े येन अ यकरणकभावना व धः
स तृतीय कारः । यथा "द ना जु होती त"(मै.सं.४.७.७) । अ यो श
े ेन अ यकरणकभावना व ध वं
त चतुथः कारः। यथा "द नेि यकाम य जु हु यात ् " (तै. ा.२.१.५.६)। य
गुण व श टधा वथकरणकभावना व ध वं सः प चमः कारः । यथा "सोमेन यजेत"(तै.सं.३.२.२)
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इ त । य अ यो ेशेन गुण व श टधा वथकरणकभावना व ध वं सः ष ठः। यथा" सौय घृते च ं

नवपेत ् मवचसकामः"(तै.सं.२.३.२) इ त ।
ौत यापारनाना वे श दानाम तगौरवम ् ।
एको यव सतानां तु नाथा ेपो व यते ॥ (तं.वा.२.३.३)
वा यभेद भया नामधेय न पणम ् -
एवं " च या यजेत पशु कामः"(तै.सं.२.४.६) इ य वा यभेद भया नामधेयम गी यते । "पशु ना
यजेत"(काठ.सं.८.१) इ यनेन ा तपशू श
े ेन च वं ी वं च वधीयते चेत ् वा यभेद स गः।
अत एव "द ध मधु घृतं पयो धाना उदकं त डु ला त संस ृ टं ाजाप य म य "(का.सं.११.२)
ा तकम च ापदे न अनू य फलस ब धः वधीयते । अत एव च ापदं नामधेयपरम ् ।
त यशा ात ् नामधेय न पणम ् -
ननु "अि नहो ं जु हो त" इ य "अ नौ हो मि मन ्" इ त यु प या अि नः आधार वेन

वधीयते अथवा अ नये हो मि मन ् इ त यु प या अि न पगुण य वधानम तु इ त ा ते-
ना यः भ वतु मह त तथा स त "यदाहवनीये जु होती यनेन"(तै. ा.१.१.१०.५) आधार वेन ा त य
आहवनीय य वैय याप तेः। "अि न य त य रि नः वाहा"(तै. ा.२.१.९.२) इ यनेन म वणन
अि न पदे वतायाः एवमेव "यद नये च जापतये च सायं जु हो त"(मै.सं.१.८.७) इ यनेन
जाप त पदे वताया च ा त वात ् न वतीयोऽ प स भव त ।
ननु-
त तेन चतु या वा म वणन वा पुनः ।
दे वतायाः व ध त दुबल तु परं परम ् ॥ (तं.वा.२.२.९)
इ या द वा यबलेन जाप तदे वतया अि नदे वतायाः बाधः भव त इत चेत ्-

"अि न य त य रि नः वाहा"(तै. ा.२.१.९.२) इ यनेन ा ताि न पदे वतानुवादे न जाप त पा
दे वता "यद नये च जापतये च सायं जु हो त"(मै.सं.१.८.७) इ यनेन वधीयते । तेन च
अि न जाप योः समु चयः स य त । अत एव न जाप तना अ नेः बाधः । त य गुण य
यापक य वा य य व यमान वात ् न अि नहो पदे गुणा गीकारः । य द ति मन ् गुणपरता
अ गी यते तदा गुण ापकाणां वा यानां यथता यात ् । अत एव अि नहो पदं
त यशा ात ् नामधेयपर म य गी यते ।
त यपदे शशा ात ् नामधेय न पणम ् -
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" येनेन अ भचरन ् यजेत"(ष . ा.४.२.१.२) इ य ा प येन पगुणः नैव वधीयते । अ पतु येनपदं
नामधेयपरम ् । ननु येनः लोके ताव गुणे स ः, न नाि न । इ त चेत ् स यम ् । पर तु
वा यपयालोचनदशायां गुण वा गीकारे क य च बाधक योप थानात ् नामधेय वमेव येन य
अ युपग यते । "यथा वै येनो नप य आद ते एवमयं वष तं ातृ यं नप य आद ते
यम भचरि त "(ष . ा.४.२.३) येनवत ् येनयागोऽ प शी ं श ु ं मारय त इ त येनोपमानेन
बु यते । अनेन येनपदं यागं तौ त इ त च स य त । न च येनोपमानेन येन एव तोतु ं
श यते । उपमानोपमेयभाव य भ न न ठ वात ् । अत एव येनपदं त यपदे शात ् नामधेय म त
स य त । यपदे शो नाम उपमान म यथः । एतेषां नामधेयानां वधेयाथप र छे दकतयाऽथव वं
ामा य च अ गी यते ।
वा यशेष न पणम ् -
"सि द धेषु वा यशेषात ्"(जै.सू.१.४.२९) इत जैमीनीयं सू म ् ।

व यथस दे हाधीनाकां ा यु तवा य वशेषः वा यशेषपदे न यव यते । ये च वा यशेषाः ते
सव अथवादा एव, पर तु अथवादाः सव न वा यशेषाः। सवषां अथवादानां
स दे हो पाटनसाम याभावात ् । अत एव वा यशेषाणां पुनि च य ते । "अ ताः शकरा
उपदधा त"(तै. ा.३.१२.५.१२) इ य शकरा जनाय यत ् कि चत ् व यं अपे तम ्। तदा
जलतैल भृतीनां ा तौ तेषु केन कत यम ् इ त सि द धदशायां "तेजो वै घृतम "् (तै. ा.३.१२.५.१२)
इ त वा यशेषेण स दे हो पा यते । "अ ताः शकरा उपदधा त" इ त शकरोपाधानवा यसमीपे
"तेजो वै घृतं " इ त ू यमाणायाः घृत तु याः योजना तराभावात ् अ जनाय अपे त व
य वषयकस दे हो पाटनमेव योजनं इ य गी यते यु तमेव वा यशेषाणाम प ामा यम ् ।
साम य न पणम ् -
न च सव स दे हो पाटनं वा यशेषेणैव भव त । अत एव धमाधमयोः अ टमं साम य नामकं

माणम प अ गी यते । " ु वेणाव य त" (मै.सं.३.१०.४)," व ध तना अव य त"(मै.सं.३.१०.४)
इत अवदाना गतया ु वाद न व हता न । यागे तावत ् आ या द व याणां
मांसा दक ठण याणा च अवदानं स म् । त अ वशेषण
े ु वाद न करणा न भवि त उत
अि त वा कि चत ् व नगमकम ् इ त स दे हः उ प यत एव । ु वा दना मांसाद नां
क ठण याणां अवदानं नैव श यते इ यथाप या आ याद नामवदाने यि मन ् साम य
तदनुरोधेन आ या द व ये साधन वं नण यते । अत एव साम यम प धमाधमयोः
स दे हो पाटन व नगमक वेन ामा यं भजते । तदे वं न पतं शा द पकायाम ् -
वा दषु ु वाद नां याकोष य च स तु षु ।
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अथापि तवशा त मात ् यव थे यवि थतम ् ॥
इ थ च अ टौ माणा न धमाधमावबोधका न तपा दता न ।
उपसंहारः-
" यवहारे भा नयाः" इ त उि तर प स ा । इदं लौ कक ानावबोधकम प भव त ।

मीमांसा यायाः मातकम ण ताि ककम य प योजकाः । सवा ण शा ा ण आनुष गकतया
धम बोधयि त धमल णं तपादयि त च । परं मीमांसाशा ं सा ात ् धम धमानु ठानम प
तपादय त । मीमांसाशा स ा तः अ ये यः शा े यः भ नः । मीमांसकाः ष माणा न
अ गीकु वि त । ता ककाः च वा र । सा याः माण यम ् । चावाकाः माणमेकम ्
अ युपग छि त । वशा े तपा यमान वषयोपयो गतया माणाद नां च तनं वतते ।
शा दबोधे वैयाकरणाः धा वथमु य वशे यतां तपादयि त । ता ककाः ायः थमा ताथ य
मु य वशे यताम ् अ गीकु वि त । मीमांसकाः ययाथभावनायाः मु य वं स ा तयि त । एवं
मीमांसाशा ं वेद वचाराय वृ तम ् । वेदा तः मत व ानाय । यायः पदाथ ववेचनाय ।
याकरणं श दानां साधु व तपादनाय वृ तम ् । सवषाम ् उ े यं भ नं भ नम ् एव वर वतते ।
अत तेषां तपादनावसरे भ न वमेव दर यते । बहु षु थलेषु शा ेषु वरोधः व योतते ।
पर तु ता शावसरे शा मयादया िज ासा यु ता भव त । सवषां शा ाणां नैकम यं सदा
भव येव । उ े य य व भ न वात ्। अतः कमावबोधनमाग ना यत ् शा ं व यते मीमांसां वना
। वेद एव परमं माणम ् इ त अ गीकु वाणाः मीमांसकाः त मूलकतया एव मृ याद नां
ामा यम ् अ युपग छ तः कमणां ाश यदु दु भं दग तरालकु हरे ताडं ताडमापूरयि त । अत
एव इदं वेद व ानशा ं सवर प आदरणीयम ् ।
॥ थने आ त थाः॥
१ शाबरभा यस हतं मीमांसादशनम ्
सं- ीम महा-दे व चमणाजी आपटे
सं कृ तम दे् वनागर
आन दा म- ेस ् १९३१
२ मीमांसा लोकवा तकम ्
कु मा रलभ ः
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र न पि लकेश स, वाराणसी २०१३
३ त वा तकस हतं मीमांसादशनम ्
सं- वनायक गणेश आपटे
आन दा म- ेस ् १९३०
४ त वा तकम ्
कु मा रलभ ः
चौका बा सं कृ त सीर ज, बनारस १९०३
५ टु ट का कु मा रलभ ः
व या वलास ेस बनारस १९०४
६ मीमांसाकौ तुभः
ख डदे वः
चौख बा सं कृ त सीर स आ फस, बनारस १९२९
७ भा द पका
ख डदे वः
ी स गु पि लकेश स, दे हल १९८७
८ शा द पका
पाथसार थ- म ः
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चौख बा कृ णदास अकाड म वाराणसी२००३
९ भा सं हः
रा वे य त-सावभौमः
वैतवेदा त- टडीस ् & र सच ् फौ डेशन ् बसवनगु ड, बे गलू २००४
१० मानमेयोदयः
सं- ट. गणप त श ी
अन तशयन सं कृ त थाव लः १९१२
११ भा नयो योतः
नारायणसुधी
राि य सं कृ त सं थानम ्, २००६
१२ मीमांसा याय काशः
आपदे वः
चौका बा सं कृ त सं थान, वाराणसी २००८
१३ अथस हः
लौगा भा करः
राि य सं कृ त सं थान २००२
१४ मीमांसाप रभाषा
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कृ णय वा
चौख बा कृ णदास अकादमी, वाराणसी २००९
१५ मीमांसानयम जर
पं प ा भराम शा ी
स पूणान द सं कृ त यु नव स ट १९८४
१६ भा च ताम णः
ी गागाभ ः
चौख बा सं कृ त सीर ज आ फस, बनारस १९३३
१७ अ वरमीमांसा कु तूहलवृि तः
सं- कु पु वा म शाि गल ्
वाणी वलास ेस ् १९०७
१८ भाकर वजयः
न द वारः
सं कृ तसा ह यप रषत,् क लकाता १९२६
१९ करणपि चका
ी शा लकनाथः
बनारस ह दू व व व यालयः
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२० मीमांसाकोशः
केवलान दसर वती
ल मणशा ी जो श, तकतीथः, ापाठशाला, मु बई. १९५२
२१ व धरसायनम ्
ी अ प यद तः
बाबू ह रदासगु त, व या वलास य ाययः १९०१
२२ जै मनीय यायमाला
माधवाचायः
कृ णदास अकाड म वारणा स १९८९
२३ Mimamsa Sutras Of Jaimini
Translated by- Mohan Sanadal

Motilal Banarasidass Publishers Private LT Delhi -1925
२४ मीमांसाकरद पका
व ने वरभ ः
य वे द त ठानम ् मैसू -२०१३
२५ मीमांसा-उ दरण-कोशः
संपादकः - ी ध नालाल जवहरलाल अ वाल
तलकमहरा व यापीठ-शाखाभू त-वै दकसंशोधनम डलेन का शता -१९८५
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२६ शा द पका
वमला ह द ट कास हता
डा. गजाननशा ी मु सलगांवकर
चौख बा सं कृ त सीर ज आ फस, बनारस - ४२८
२७ अथववेदसं हता
मू लमा म ्
चौख बा सं कृ त सीर ज आ फस, बनारस - १८
२८ ऋ वेदसं हता
चौख बा सं कृ त सीर ज आ फस, बनारस - ८४
२९ काठकसं हता
चौख बा सं कृ त सीर ज आ फस, बनारस - ११
३० मै ायणीयसं हता
चौख बा सं कृ त सीर ज आ फस, बनारस - ११४
३१ वेद नझर - वै दकम , सायणभा य, ह द या या, याकरण ट पणी स हता
पु पा गु ता
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चौख बा सं कृ त सीर ज आ फस, बनारस - ४२७
३२ शतपथ ा मणम ्
सायणभा यस हतम ्
चौख बा सं कृ त सीर ज आ फस, बनारस - १७१
३३ ऋ वेद य मकमसमु चयः
चौख बा सं कृ त सीर ज आ फस, बनारस - ९३
३४ कु डम डप स ः
सं कृ त ह द ट कास हतः
मह ष अभयका यायन णीतः
चौख बा सं कृ त सीर ज आ फस, बनारस - ३९५
३५ गौतमधमसू म ्
प रमािजतहरद तकृ त मता र या यावृि तस हतम ्
चौख बा सं कृ त सीर ज आ फस, बनारस - २७७
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RELEVANCE OF DR .B.R.AMBEDKAR ON E DUCATIONAL MOBILITY

OF MARATI N AIKS 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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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
Rugos28kt@gmail.com
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
Denpasar
3
Lecturer in Faculty of Economy, Universitas Pendidikan Ganesha
4
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.
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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
www.ijmer.in 170
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 :- दुःख यािभघातात ् ज ासा तदपघातके हे तौ।
े साsपाथा चेत ् नैका ता य ततोsभावात ्।।
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 गीता सुगीता कत या कम यैः शा व तरै ः. 6.43.1.

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:-
स वं रज तम इित गुणाः कृ ितस भवाः।
िनब न त महाबाहो दे हे दे हनम ययम ्।। (भगव ता 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
रज तम ािभभूय स वं भवित भारत।
रजः स वं तम ैव तमः स वं रज तथा।। (भगव ता 14-10)
Samkhyakarikas of Isvarakrishna also said the same:-

ी य ीित वषादा मकाः काश वृ िनयमाथाः।
अ यो यािभभवा यजननिमथुनवृ य गुणाः।।( सां यका रकाः 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
स वं लघु काशकिम मुप भकं चलं च रजः।
गु वरणकमेव तमः द पव चाथतो वृ ः।।( सां यका रका 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
Lumino individu ng shines highe Knowled
WHITE
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. क व ललवणा यु णती liked by the
Tamasic.
ण वदा हनः।
यातयामं
आहारा राजस ये ा
गतरसं पूितं
आयु स वबलारो यसुख
खशोकामय दाः।।
पयु षतं च
ीित ववधनाः।
यत ्।
र याः न धाः थरा
उ छ मप
ा आहाराः
चामे यं
सा वक याः।।
भोजनं
तामस यम ्
।।
3 Yajna 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 अिभस धाय तु फलं in which
sacrifice is one’s duty. there is no
द भाथम प चैव यत ्। distraction
अफलाका िभय ो इ यते भरत े तं य ं of food or
gift and
विध ो य इ यते। व द राजसम ्।। that which
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य यमेवेित मनः is devoid of

faith and
समाधाय स सा वकः।। mantras.
विधह नमसृ
ा नं
म ह नमद
णम ्।
दा वर ह
तं य ं
तामसं
प रच ते।।
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
दया परया त ं tapas is unstable and notion and
transitory. for the
तप त वधंनरै ः।अफला
स कारमानपूजाथ तपो purpose of
का िभयु ै ः सा वकं destroying
द भेन चैव यत ्। others.
प रच ते।
यते त दह ो ं राजसं मूढ ाहे णा
चलम ुवम ्।। मनो
य पीडया
यते
तपः।
पर यो साद
नाथ वा
त ामसमुदा
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
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ty worthy person without return, for reward or time to

expecting anything in given reluctantly. unworthy
return. य ु युपकाराथ persons
दात यिमित य ानं without
फलमु य वा पुनः। respect or
द यतेsनुपका रणे।
द यते च पर ल ं with insult.
दे शे काले च पा े च अदे शकाले
त ानं राजसं मृतम ्।।
त ानं सा वकं मृतम ्।। य ानमपा े
य
द यते।
अस कृ तमव
ातं
त ामसमुदा
तम ्।।
Role of Trigunas behind Kaivalya – Salvation :-

पु षाथशू यानां गुणानां ित सवः कैव यं व प ित ा वा
िचितश रित।।(योगदशनम ् –IV – 34 )
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 :-
स वपु षयोः शु दसा ये कैव यिमित।। योगदशनम ् III - 56
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 –
ा िशमा ः शु दोs प ययानुप यः।। II – 20
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 तदथ एव य या मा – Yogadarsana – II – 21 –
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 –
कृ ताथ ित न म यन ं तद यसाधारण वात ्। II- 22
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
वशेषदिशन आ मभावभावना विनवृ ः (योगदशनम ् – - 25)
for the man of discrimination the Self or Purusha, the perception of

the mind ceases.
Discrimination is Seven Fold –
स ाभूमयः त य स धा ा तभूिमः ा – योगदशनम ् – – 27.
The Yogi 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
हानमेषां लेशवदु म ् – योगदशनम ् – IV-28.
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
ketut.sutapa@triatma-mapindo.ac.id
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
6 (prestige) 8 Friendly and Fast Service
7 Invitation from friends / 9 A pleasant dining atmosphere
friends
8 Famous dining area / area
Clean and Healthy Places to
Eat 10 The interior and the traditional
9 exterior of the Café
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 Healthy Quality of 4,21 5
Easy to reach place
Seafood 4,04
Appearance / Serving
5 Experience 3,89 6 interesting food 3,94
Culinary Adventure 7 4,32
Friendly and Fast
6 Increase self-esteem 3,85 8 Service 4,23
(prestige) 9 3,95
A pleasant dining
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

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

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.

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

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.
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www.ijmer.in 202
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
agungsri_asih@yahoo.com1, ik_kkusumawijaya@yahoo.com2,
tut_yudana@yahoo.co.id3, wikanandakomang@gmail.com4
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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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
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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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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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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:
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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 0,50
Entrepreneurial self 0.81 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 (√AVE) value
Entrepreneurial self 0.90 Valid
validity greater than
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 value > 0,70
efficacy 1
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
VIP efficacy 3 Collinearity
problems
VIP value <
Entrepreneurial 2.07 and
3,3
orientation 1 common
method
bias
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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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
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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:

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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d
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
d
Self
Efficacy (SE) -->
Entrepreneurial
Orientation (EO)

* 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
* 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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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% %
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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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.
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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 public art, post-graffiti, 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, stencil graffiti, wheatpasted
poster art, sticker art and street installations. ‘Video
projection’ and ‘yarn bombing’ have also gained some popularity at the
turn of the 21st century.
Street art 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 mural 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 stencils 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 murals 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-New York City
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.
www.ijmer.in 236
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.
www.ijmer.in 237
THE EFFECTIVENESS OF REVITALIZING TRADITIONAL

MARKET TO SUPPORTING THE TOURISM
MARKETING:STUDY OF SINDU MARKET, SANUR, BALI
Gde Bagus Brahma Putra

Universitas Mahasaraswati Denpasar
brahmaputra@unmas.ac.id
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 locati on
(pe ople )
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 locati on
(pe ople )
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 Ri ght Targe t 70 90.9
2 Not on Targe t 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 Existe nt 76 98.7
2 None xi ste nt 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 Rapi dly 77 100
2 Late st 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 The re was monitor 72 93.5
2 The re was no moni tor 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 The re was e valuati on 67 87
2 The re was no e valuati on 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 i mprove me nt 69 89.6
2 No incre ase 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 i mprove me nt 75 97.4
2 No incre ase 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.
www.ijmer.in 253
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
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
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
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:
1. This research is based on R2 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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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
Cronbach's N of
Alpha Items
.992 29
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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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Cronbach's N of
Alpha Items
.891 20
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
Cronbach's Alpha N of Items
.989 11
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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.
(madesuastika.uns67@yahoo.com)
Departement of Architecture , Engineering Faculty, Sebelas Maret
Surakarta University
. (yudidarmita@gmail.com)
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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your Business, John Wiley and Sons, inc,
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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

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
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
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 (X1) has a significance value of 0.001 smaller than 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

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

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

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.
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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
H3: Motivation affects the performance of accounting lecturer at
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
X2.1 – X2.27 0,301 – 0,714
> 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
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
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.
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Volume 7, Issue 8(2), August 2018

International Journal of Multidisciplinary

EDITORIAL BOARD MEMBERS

Dr.Sandeep Narula Prof.Mehsin Jabel Atteya

Dr. K. John Babu Dr.J.B.Chakravarthi

SOCIAL SCIENCES, HUMANITIES, COMMERCE & MANAGEMENT, ENGINEERING

BUSINESS ENTITY CONCEPT IMPLEMENTATION : CASE

bookkeeping unless the private transaction involving the addition or

In running a business, all forms of business entities must make a

A priori business entity concept is difficult to apply to a homestay

All asset, debt, income, and expenses unrelated to its line of

entity concept is the solution. Adoption of good accounting means

is probability sampling, while the sampling method used is simple

Whereas in terms of education, 3% (1 person) of the homestay owner /

Figure 3. Education Level

Analysis of Financial Statement Availability

Figure 4. Financial Statement Availability

The results of this study indicate that 87% of homestays do not

Figure 5. Income and Expense Records Availability

Analysis of Financial Separation between Personal and

Figure 6. Business Entity Concept Kowledge

Although only 5% of homestays are aware of the business entity

Figure 7. Personal Property Records

Figure 8. Salary Calculation

Figure 9. Calculation of Transportation Costs

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

Conclusions and Recommendations

Basu, Sudipta and Gregory B. Waymire. 2006. Recordkeeping and

Chairunisa. 2015. Ini alasan “homestay” lebih menarik disbanding

Iien. 2009. Akuntansi untuk Usaha Kecil dan Menengah (UKM),

Karyawati, Golrida. 2008. Akuntansi Usaha Kecil untuk Berkembang.

Linawati, Evi and Restuti, Mi Mitha Dwi. 2015. Pengetahuan

Mahadewi, Ni Made Eka. 2018. Edutourism, Teknologi dan Hiburan

Padachi, Kesseven. 2012. “Why SMEs Ignore Formal Accounting

Purnama Sari, Dian. 2013. Telisik Perlakuan Teori Entitas Usaha

Risnaningsih. 2017. Pengelolaan Keuangan Usaha Mikro dengan

Suryo, Anak. 2007. Akuntansi untuk UKM. Edisi Kedua.

Tunggal, Amin Widjaja. 1997. Akuntansi Untuk Perusahaan Kecil dan

EMPLOYEE PERFORMANCE FORMULATION BASED ON

Employees In Badung District. OCB can mediate positively and significantly

Employee commitment is one of the most important parts of

1.2 Research Purpose

and Judge, 2012), commitment indicators consist of 3 (three), among others

Sportmanship; Civic virtue; Organizational loyalty. According to Organ

indicators often used in research include: knowledge, skills, work skills,

1.4 Research Hypothesis

6. OCB plays a role in mediating the influence of commitment to employee

3.3.1 Descriptive Analysis Technique

Chapter 4. Result Analysis and Discussion

reflective indicators, so that in the evaluation of measurement model is done

Indicators original sample T-

Afectif Commitment (X1.1) 0.395 6.630

General Competency (X2.1) 0.253 11.661

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

Work Planning (Z2.1) 0.360 24.000

Source: Processed data 2018

Competency 0.695 1.000