Samā Jiva Jnānam (International Journal of Social Studies)

SPA Philosophy as a Tourism Support - Case Study on Thai SPA and Bali SPA

Phattharachai Uthaphan — 2024-06-30

The SPA industry, a vital component of wellness tourism, offers unique
experiences deeply rooted in cultural and natural contexts. This study explores the
distinctive philosophies of Thai and Balinese SPAs, examining their contributions to
tourism through a comparative analysis. Thai SPAs emphasize balance and energy
flow, integrating traditional Thai massage techniques, herbal treatments, and Buddhist
principles to create a holistic wellness experience. Conversely, Balinese SPAs focus
on harmony with nature and spiritual serenity, reflecting the island's Hindu-Buddhist
heritage. Treatments in Balinese SPAs often use local ingredients and are performed
in serene natural settings, enhancing the connection between guests and the island’s
cultural and natural beauty. The methodology involved a comprehensive literature
review and content analysis of academic articles, books, and industry reports, followed
by a comparative analysis to highlight the unique features and commonalities between
the SPA philosophies of Thailand and Bali. The findings reveal that both SPA
traditions play a crucial role in enhancing cultural tourism by offering authentic
experiences that connect visitors with local traditions and practices. Additionally, these
SPAs contribute to sustainable tourism by utilizing local resources and supporting
traditional practices, which helps preserve cultural heritage and promotes economic
growth in local communities. The study concludes that the distinctive philosophies of
Thai and Balinese SPAs not only provide therapeutic benefits but also serve as cultural
ambassadors and promoters of sustainable tourism. As global interest in wellness
tourism continues to rise, these unique SPA experiences will remain pivotal in
attracting tourists seeking comprehensive well-being experiences, thereby supporting
the overall sustainability and appeal of their respective destinations.

COMMUNICATION BETWEEN HINDU CULTURE AND THE TIONGHOA ETHNIC GROUP AT BATUR

Edy Chandra — 2024-06-30

Indonesia is a country that has extraordinary uniqueness and cultural richness. This country consists of thousands of different tribes, races, languages, religions and customs. In the context of diversity, social interaction and cultural contact between various ethnic groups becomes inevitable. This process involves the exchange of ideas, values, and habits that influence each other. Tolerance plays an important role in interacting with different cultures. Tolerance is a basic element needed to foster mutual understanding and respect for existing differences. Among the many tribes and ethnicities that exist, the Chinese and Hindu ethnic groups in Bali have a long and complex history of interaction. Pura Batur in Kintamani District, Bangli Regency, is a concrete example where this intercultural interaction takes place. Intercultural communication at Pura Batur reflects the harmonious relationship between ethnic Chinese and the Balinese Hindu community. This interaction can be seen in various aspects, such as participation in religious ceremonies, cooperation in social and cultural activities, and mutual respect for each other's traditions and customs. This research aims to understand the dynamics of intercultural communication between ethnic Chinese and Hindus at Pura Batur, Kintamani District, Bangli Regency. Using a descriptive qualitative approach, this research will explore how social and cultural interactions occur, as well as the factors that influence communication between the two ethnic groups. Perception and communication between the two groups are influenced by history, religion, culture, and economics. Despite challenges, new perceptions are formed through daily interactions, reflecting good attitudes of adaptation and integration. Economic aspects become dominant in perceptions during communication between groups, especially in trading activities in markets and tourist areas. Trust and misunderstanding in communication influence social perception. This research shows that inter-ethnic harmonization in Kintamani is influenced by history, trade, multiculturalism and good communication, resulting in a peaceful and harmonious social life.

TOPIC ANALYSIS OF TIMOR LESTE NEWS IN INDONESIA'S MASS MEDIA USING LATENT DIRICHLET ALLOCATION

Expendito Pinto Ximenes — 2024-06-30

This study analyzes news about Timor Leste in the Indonesian national mass media Detik.com using the Latent Dirichlet Allocation (LDA) method. This research is important to understand how the national mass media in Indonesia, especially Detik.com, report on Timor Leste. Timor-Leste is a neighboring country with a significant history and diplomatic relations with Indonesia. There is a gap between the existing literature, which often focuses on the political and historical links between the two countries, and the reality of everyday reporting covering various aspects of life in Timor-Leste. The aim of this study was to identify and analyse key topics in Timor-Leste reporting in Detik.com, in order to provide a more comprehensive picture of how Timor-Leste was presented to the Indonesian public. The methods used in this study include text mining, text preprocessing, and Latent Dirichlet Allocation (LDA). Using the LDA, we identified two main topics that emerged from articles discussing Timor Leste. The first topic (30.3% of tokens) focused on Timor-Leste's membership in ASEAN and relations with Indonesia, with keywords such as "asean", "leste", "timor", "year", "member", and "indonesia". The second topic (14.7% of tokens) revolved around local and sporting issues in Timor-Leste, with keywords such as "timor", "indonesia", "leste", "dili", "language", "minutes", "year", "goals", "east", and "second". The other eight topics deal with similar terms. The results showed that news about Timor-Leste in Detik.com covered aspects of politics and international relations as well as local developments and sports in the country. This research provides insight into how national media construct and convey information about Timor-Leste to the Indonesian public.

THE ROLE OF COMPANY FINANCIAL STATEMENT DISCLOSURE TO ANTICIPATE BANKRUPTCY AND ITS IMPACT

I Nyoman Bontot — 2024-06-30

Bankruptcy of a company not only harms the founders, shareholders (investors), suppliers and employees. Bankruptcy of a company can have a systemic impact on the economy of a country or even the global economy. Bankruptcy of a company can be caused by management errors and can also be caused by an economic/financial crisis that has hit. In fact, bankruptcy can be detected through analysis using a bankruptcy model. The data analyzed comes from the company's financial reports. This paper aims to examine the role of company disclosure on bankruptcy anticipation and the impact it has. Disclosure of company financial information is very important in anticipating bankruptcy, because early detection can be done to overcome it.

Development of Character Education Based on Tri Hita Karana with a Contextual Approach in Accounting Education: A Literature Review

Chandra Dirciana Ximenes Da Costa — 2024-06-30

The prevalence of unethical practices and the erosion of ethical values in the accounting profession underscore the need for integrating character education into accounting curricula. High-profile accounting scandals like Enron and WorldCom highlight the critical importance of fostering ethical behavior and social responsibility among future professionals. This literature review explores the integration of Tri Hita Karana, a Balinese philosophy promoting harmony among human-God, human-human, and human-environment relationships, with contextual learning in accounting education. The study suggests that incorporating Tri Hita Karana into the curriculum through community-based projects and real-world ethical scenarios enhances students' ethical and professional competencies. Empirical evidence from various studies supports the effectiveness of this integrated approach in developing students' ethical judgment, social and environmental awareness, and spiritual well-being. This holistic educational model not only prepares students for professional challenges but also promotes broader cultural shifts towards ethical integrity in professional practices.

Tourism Students’ Perception of Using TikTok in Learning English Vocabulary Mastery

Ni Nyoman Suriasmini — 2024-06-30

This research aimed to analyze the students’ perception toward TikTok in learning English vocabulary. The objective of the research is (1) to investigate students’ perception of using TikTok in learning English vocabulary, (2) to figure out the implications of TikTok in learning English vocabulary mastery. This research was conducted online for English tourism students of university in Bali. The data was collected from the questionnaire through google form and was shared online. the result of the study showed that the quantitative data revealed that participants had positive perceptions toward TikTok in learning English vocabulary. For instance, most of them agree that TikTok is fruitful tool for learning vocabulary, majority of participants agree that they found new words on TikTok. These finding suggest that students can use TikTok for learning vocabulary and increasing their language skills to be better.

English Language and Its Importance as Global Communication

I Wy Ana Kurniawan — 2024-06-30

This study aimed at finding out the importance of English language as global communication. English has emerged as a dominant force in international discourse, playing a pivotal role in facilitating communication among people from diverse linguistic and cultural backgrounds in the global area or around the world. The study used literature study to gather the data from many sources especially in online form in research journal. This study found out that the importance of English language as global communication, basically has 4 major entities . Firstly, in education, English acts as the principal medium of instruction across various educational domains. In science and technology, it acts as a primary medium for communication, collaboration, and the dissemination of knowledge in these fields. In business, it acts as a global lingua franca, English effectively caters to the requirements of multinational corporations, serving as a communication conduit between various business entities. In travel and tourism, it acts as a crucial tool for communication, customer service, marketing, and information dissemination