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Full-Text Articles in Tourism and Travel

The Olde Post Inn Tasting Menu 2017, The Olde Post Inn Jan 2027

The Olde Post Inn Tasting Menu 2017, The Olde Post Inn

Menus of the 21st Century

The Olde Post inn was built in the 1800s. It opened as a post office in 1884, grocery & residence. It had a number of owners and was for some time derelict before it was renovated into a restaurant with accommodation in early 1990s. It has been run as a restaurant since and was taken over by Gearoid & Tara Lynch in November 2002. Since then it has gone under further refurbishment and been extended to include two Hampton Conservatories.

To have a complete dining experience, it is not just about the food or wine it is about the whole …


Tannery Restaurant Townhouse Cookery School, Tannery Jan 2027

Tannery Restaurant Townhouse Cookery School, Tannery

Menus of the 21st Century

Since Paul and Máire Flynn opened The Tannery in 1997, it has become one of the most original and welcoming experiences in Irish food. What makes it special? There is Paul’s cooking, of course – his fresh Waterford produce, ever-changing menus and mouth-watering focus on flavour. There are cosy chats in the wine bar, warm and welcoming service from expert staff, a bright and buzzy atmosphere at the tables. There is our unique location in the seaside town of Dungarvan, a stone’s throw from the Copper Coast and Comeragh Mountains. But most of all, there is the Tannery’s knack for …


Progress Reimagined: A Generation Z Perspective On Belfast In Relation To The Unsdgs., Lucy Love Haman, Rebecca F. Macleod, Emilee E. Ernster, Camryn Moore, Erin Miller, Daron Baltazar, Ricardo Jackson Sep 2023

Progress Reimagined: A Generation Z Perspective On Belfast In Relation To The Unsdgs., Lucy Love Haman, Rebecca F. Macleod, Emilee E. Ernster, Camryn Moore, Erin Miller, Daron Baltazar, Ricardo Jackson

Belmont University Research Symposium (BURS)

This research explores a contemporary outsider view of Belfast, through the eyes of Generation Z visiting college students, in relation to how three United Nations Sustainable Development Goals are carried out (Good Health and Well-Being, Climate Action, and Peace, Justice, and Strong Institutions). To learn through firsthand accounts, the researchers utilized ethnographic and phenomenological methods, as interacting with locals to gather community inputs, surveying different groups in the city, Abstract: recording quotes said by citizens and displayed at billboards, and For Peer Review applying personal sensory experiences. It was found that a political deadlock plays a major role in the …


Stopovers As Valued-Based Experience: A Conceptual Model, Filareti Kotsi, Kim Johnston, Steven Pike May 2023

Stopovers As Valued-Based Experience: A Conceptual Model, Filareti Kotsi, Kim Johnston, Steven Pike

All Works

This study on stopovers, defined as consisting of a one to three-night transition to a destination featuring value-based experiences, uses a multi-site data collection approach of focus groups in six cities to examine stopovers during long-haul air travel in Dubai and Abu Dhabi, Singapore and Hong Kong. It contributes to the literature on stopovers by defining and conceptualizing the term and identifying the key influences of stopover choice and value experiences of travelers from distant geographic areas, namely, the United Kingdom, France, Australia, and New Zealand. The proposal of the conceptual model on stopovers offers a basis for destination marketers …


Do You Dare To Study Abroad? Examining Cross-Cultural Differences In The Role Of Covid-19 Post-Pandemic Stress On Study Abroad Intentions And Country Image Formation, Helena Allman, Hilmi A. Atadil, Harriette Bettis-Outland Apr 2023

Do You Dare To Study Abroad? Examining Cross-Cultural Differences In The Role Of Covid-19 Post-Pandemic Stress On Study Abroad Intentions And Country Image Formation, Helena Allman, Hilmi A. Atadil, Harriette Bettis-Outland

Association of Marketing Theory and Practice Proceedings 2023

The purpose of this study is to explore the underlying dimensions of Covid-19 stress to determine the extent to which Covid-19 stress has an effect on students’ intentions to participate in future study abroad programs. The underlying stress factors that this work examines include traumatic stress, contamination fears, fears about economic consequences and past Covid illness experience. The paper addresses the cross-cultural differences in these factors’ effects on studying abroad intentions among young individualistic versus collectivistic consumers. The goal of this study is to develop a deeper understanding of Covid related stress phenomena among global young consumer cohorts. The results …


Saba Dutch Caribbean: Strategic Tourism Master Plan, A Beautiful Life Awaits, Robertico Croes, Kelly Semrad, Manuel Rivera, Sergio Alvarez Mar 2023

Saba Dutch Caribbean: Strategic Tourism Master Plan, A Beautiful Life Awaits, Robertico Croes, Kelly Semrad, Manuel Rivera, Sergio Alvarez

Dick Pope Sr. Institute Publications

This report documents the Saba Strategic Tourism Master Plan, 2023-2028. The report provides directions to help Saba capitalize on new tourism related opportunities and overcome challenges that have emerged post pandemic. The plan is the outcome of a participatory process that includes multiple layers of tourism stakeholders including the residents, government officials, business owners, NGOs, community leaders, local organizations, and tourists. The plan observes that overall, there is a disconnect in the stakeholders’ message regarding the value of Saba. Tourists appreciate the value and beauty of Saba’s natural resources and authentic culture, yet residents undervalue themselves and Saba due to …


Residents’ Perception And Support Before And After A Mega-Religious Event During Covid-19 In India, Devkant Kala, Dhani Shanker Chaubey Mar 2023

Residents’ Perception And Support Before And After A Mega-Religious Event During Covid-19 In India, Devkant Kala, Dhani Shanker Chaubey

International Journal of Religious Tourism and Pilgrimage

This study investigated residents’ perceptions, perceived risk, trust in government, and support for a mega-religious event during the COVID pandemic. The study was conducted in the setting of the Kumbh Mela, India’s largest peaceful gathering of Hindu pilgrims. The respondents in the survey rated thirty-two statements related to positive impact, negative impact, perceived risk, trust in government, and support for the mega-religious event. Levene’s test for equality of variances and an independent samples t-test were used to investigate differences in residents’ perception and support before and after the mega-religious event. The pre-event and post-event results indicate that respondents underestimated the …


What Shapes Visitor Experience At Religious Destinations? Deploying A Systematic Review To Identify Visitor Experience Constructs, Priyanka Singh, Amit Kumar Singh, Anil Kumar Singh, Irfan Ahmed Ansari Mar 2023

What Shapes Visitor Experience At Religious Destinations? Deploying A Systematic Review To Identify Visitor Experience Constructs, Priyanka Singh, Amit Kumar Singh, Anil Kumar Singh, Irfan Ahmed Ansari

International Journal of Religious Tourism and Pilgrimage

While religious sites are identified as unique experience spaces, offering diverse experiences, discourse on what constitutes a visitor’s experience still seems unsettled, primarily due to the fragmented approach owing to the classic binary of pilgrim-tourist. However, post-modern theories emphasise de-differentiation and blurring of boundaries between pilgrim-tourist and stress the need to add a new perspective to enhance the understanding of visitor experience at religious sites to manage tourism at such destinations efficiently. Therefore, the present study is undertaken to respond to this call and aims to identify constructs that shape visitors’ experience at religious sites. Building upon the synthesis of …


The Marian Paths Of Portugal And Local Development, Eunice Almeida Duarte, João Caldeira Heitor Mar 2023

The Marian Paths Of Portugal And Local Development, Eunice Almeida Duarte, João Caldeira Heitor

International Journal of Religious Tourism and Pilgrimage

This study aims to analyse the contribution of Marian Paths to the development of individual sites. The theoretical framework of the work is an empirical study which uses databases such as Science Direct, Emerald, Google Scholar, and Web of Science databases to identify suitable themes for empirical evidence (2015-2021) on pilgrimage paths and local development. Based on this, 19 interviews were undertaken to develop an understanding of developments, particularly in the area of Fátima, Portugal. The contents of the interviews were analysed using NVivo. This article concludes that there is no management model implemented on the Portuguese Marian paths, more …


Bukit Kasih Kanonang As A Religious Tourism Site Based On Local Wisdom Of North Sulawesi, Indonesia, Joesana Tjahjani, Sonya Indriati Sondakh Mar 2023

Bukit Kasih Kanonang As A Religious Tourism Site Based On Local Wisdom Of North Sulawesi, Indonesia, Joesana Tjahjani, Sonya Indriati Sondakh

International Journal of Religious Tourism and Pilgrimage

Bukit Kasih Kanonang (Kanonang Love Hill) is a place of worship for Christians of the Minahasa Regency, North Sulawesi, one of the provinces of Indonesia, which in its development has also become a popular tourist destination. As a site that blends Christian elements, local traditional elements and values of tolerance among the world’s major religions namely Christianity, Islam, Buddhism and Hinduism, this beautiful piece of land includes a number of sites such as a monument to tolerance, a house of worship for each religion, a giant crucifix, statues, and the faces of Minahasan ancestors carved into cliff faces. All these …


Review Of: Islamic Tourism: Management Of Travel Destinations By Ahmad Jamal, Kevin A. Griffin & Razaq Raj, Bincy Kaluvilla Mar 2023

Review Of: Islamic Tourism: Management Of Travel Destinations By Ahmad Jamal, Kevin A. Griffin & Razaq Raj, Bincy Kaluvilla

International Journal of Religious Tourism and Pilgrimage

Review of - Jamal, A., Griffin, K. and Raj, R. (Eds.) (2018) Islamic Tourism: Management of Travel Destinations. CABI, Wallingford, UK.,


The Centrality Of Religious Festival Experience And Satisfaction On The Subjective Well-Being Of Visitors: Evidence From Udupi Paryaya Festival, Vidya Patwardhan, Keith Shirlvin Nigli, Jyothi Mallya, Valsaraj Payini Mar 2023

The Centrality Of Religious Festival Experience And Satisfaction On The Subjective Well-Being Of Visitors: Evidence From Udupi Paryaya Festival, Vidya Patwardhan, Keith Shirlvin Nigli, Jyothi Mallya, Valsaraj Payini

International Journal of Religious Tourism and Pilgrimage

Themed public celebrations, known as festivals, that explore and promote different aspects of local culture contribute significantly to the economic and social well-being of regions. They provide a distinctive image to the place and create a unique, shared, and memorable experience (ME) for visitors. In India, large-scale festivals represent a source of social interaction that generates positive socio-cultural, hedonic, and functional benefits, which are believed to increase happiness and, subsequently, subjective well-being. This paper explores the religious essence of the historic sacred religious site in Udupi, Krishna Matha. To do so, it examines visitors’ ME from attending a unique biennial …


Close Mapping Of St. Olav’S Pilgrimage Path Through Gudbrandsdal Norway: Probabilities Of A Designed, Land Surveyed Concept Of A Large-Scale Christianised Landscape, Dennis Doxtater Mar 2023

Close Mapping Of St. Olav’S Pilgrimage Path Through Gudbrandsdal Norway: Probabilities Of A Designed, Land Surveyed Concept Of A Large-Scale Christianised Landscape, Dennis Doxtater

International Journal of Religious Tourism and Pilgrimage

This exercise in Norway ‘close-maps’ accurate, existing geometries between thirty-two latitude / longitude points of mostly medieval churches and other sites on the major pilgrimage path through Gudbrandsdal to Trondheimsfjord where the martyr St.Olav was venerated. Site data and basic path routes are taken from the Pilegrimsleden website, popular today with religious or recreational tourists. The inclusion of the largest prehistoric monumental mound in Scandinavia as an important early stop on the pilgrimage provides the first clue to the eventual mapping of a large-scale ‘system’ of land surveyed patterns. This symbolic anchor in the south, is connected to likely ancient …


Mapping Pilgrims’ Experience Of Walking The Saint James Way Through The Lens Of Self-Regulation, Clara Vieira, Jennifer Cunha, Ana Rita Nunes, Luísa Mota Ribeiro, Pedro Rosário Mar 2023

Mapping Pilgrims’ Experience Of Walking The Saint James Way Through The Lens Of Self-Regulation, Clara Vieira, Jennifer Cunha, Ana Rita Nunes, Luísa Mota Ribeiro, Pedro Rosário

International Journal of Religious Tourism and Pilgrimage

The Way of St. James is a very well-known and ancient pilgrimage, with various routes leading pilgrims to the Cathedral of Santiago de Compostela in Spain, where the remains of Saint James are buried. Over the last few years, the experience of the pilgrimage and the growing number of pilgrims walking the Saint James Way have been attracting researchers’ attention. However, studies attempting to understand the pilgrims’ experience using a self-regulation lens are limited. Self-regulation may be defined as efforts made to manage individuals’ thoughts, emotions, and behaviours in the pursuit of long-term goals. Therefore, rooted in the self-regulation framework, …


Ijrtp Volume 11(I) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes Mar 2023

Ijrtp Volume 11(I) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes

International Journal of Religious Tourism and Pilgrimage

Table of Contents and Title Page for IJRTP Volume 11(i)


Human Relationship With Nature, Indigenous Ways Of Living And Regenerative Tourism Framework, Asif Hussain Feb 2023

Human Relationship With Nature, Indigenous Ways Of Living And Regenerative Tourism Framework, Asif Hussain

Journal of Sustainability and Resilience

In the post Covid-19 era, human civilisation appears to undergo a significant shift in social-ecological consciousness and an emerging concept of ‘regenerative tourism’ is getting popular. The concept acknowledges the strong linkages between humans and nature and together special conditions are created for life to renew and restore itself. While indigenous people have always been aware of their actions and their impacts on the socio- ecological environments, the scientific community has started to acknowledge indigenous knowledge and ways of living. and integrated intelligence. The key aspect of the indigenous lifestyle is the linkages with physical and social environments where humans …


The Social Response To Crisis Management In The Jordanian Hotel Sector From The Government Perspective, Mousa Alsheyab, Francesc Fusté-Forné Feb 2023

The Social Response To Crisis Management In The Jordanian Hotel Sector From The Government Perspective, Mousa Alsheyab, Francesc Fusté-Forné

Journal of Sustainability and Resilience

This paper is part of a major research project that discusses corporate social responsibility practices adopted in Jordan, by hotel managers and other related stakeholders, representing the community and the service providers, during the pandemic crisis. In this paper we focus on the role and measures taken by the government in general, and the Ministry of Tourism and Antiquities in particular, to deal with the Covid-19 pandemic crisis. Amid the Covid-19 outbreak, the hospitality and tourism sectors were challenged and the business policies were adapted. This paper analyzes the measures implemented to secure safety and some tourism expectations as part …


Gauging The Role Of Personality In Risk Perception During A Health Crisis And Its Impact On Tourist Consumption Behaviour, Akshita Agarwal Feb 2023

Gauging The Role Of Personality In Risk Perception During A Health Crisis And Its Impact On Tourist Consumption Behaviour, Akshita Agarwal

Journal of Sustainability and Resilience

This study examines the influence of the tourist personality and the use of technology on the traveler behavior and the risk perception about travelling. The purpose of this study is to investigate the link between personality, risk perception, and travel behavior among French travelers. An online survey was conducted using a sample of 422 responses to examine individual variations in risk perception during a health crisis and their influence on travel behavior. The study was carried out using PLS-SEM, and a model was proposed that considered the substantial Average Variance Extracted (AVE) and Composite Reliability test findings. The findings demonstrated …


Comparing Potential And Repeat Chinese Guests' Cruise Travel Intentions In Post-Covid-19, Lan Lu, Jinlin Zhao, Miranda Kitterlin Feb 2023

Comparing Potential And Repeat Chinese Guests' Cruise Travel Intentions In Post-Covid-19, Lan Lu, Jinlin Zhao, Miranda Kitterlin

Journal of Global Hospitality and Tourism

This study extended the theory of reasoned action (TRA) by including cruise involvement, safety protocols, and trust (stimulus-organism-response paradigm), and risk perception (the prospect theory), developing a theoretical framework to explore and compare Chinese repeat and potential guests' travel intentions, thus making great efforts to rebuilding consumer confidence and recover operation at this stage of the post-COVID-19. The results show that guests' intentions were positively influenced by their perceptions of safety protocols, trust, attitude, subjective norms, and cruise involvement, respectively. In contrast with previous studies, present results showed that perceived risk has a significant positive effect on the intention of …


School Of Public Affairs 2022 Annual Report, Danae Swanson Feb 2023

School Of Public Affairs 2022 Annual Report, Danae Swanson

School of Public Affairs Annual Reports

Onwards to our second decade!

The School of Public Affairs’ annual report presents a magazine-style look back at the school’s year. Contents include the stories and accomplishments of current students, alumni, faculty, and other community partnerships. It also celebrates the generous giving of donors. A limited amount of print copies are produced and mailed to constituents. Support and collaboration of the annual report is regularly given by University Communications, the St. Cloud State University Foundation, St. Cloud State University Alumni Relations, University Archives, and the Departments of Criminal Justice, Economics, Geography & Planning, and Political Science.

Note: The School of …


Let The Devil Speak For Itself: Should Chatgpt Be Allowed Or Banned In Hospitality And Tourism Schools?, Faizan Ali, Chatgpt Openai, Inc Feb 2023

Let The Devil Speak For Itself: Should Chatgpt Be Allowed Or Banned In Hospitality And Tourism Schools?, Faizan Ali, Chatgpt Openai, Inc

Journal of Global Hospitality and Tourism

Since the inception of Open AI’s ChatGPT, its usage has been a polarizing topic. This is particularly true for the higher education sector, specially disciplines such as hospitality and tourism. As such, this opinion paper provides a balanced stance and outlines the benefits and limitations of using ChatGPT by students and faculty members in hospitality and tourism schools. This paper also outlines some ethical aspects revolving arounds usage of ChatGPT in hospitality and tourism schools.


Communication During Covid-19 Crisis: A Case Of Hotels In Turkey, Ayse Selin Dulger, Ayse Bas Collins, Aysegul Gunduz Songur, Cihan Cobanoglu Feb 2023

Communication During Covid-19 Crisis: A Case Of Hotels In Turkey, Ayse Selin Dulger, Ayse Bas Collins, Aysegul Gunduz Songur, Cihan Cobanoglu

Journal of Global Hospitality and Tourism

During the COVID-19 pandemic, which has spread all over the world, the importance of communication in terms of knowledge sharing has increased even more in the tourism sector, as in all sectors. Each hotel business has benefited from various communication tools in the pandemic crisis. The aim of this study is to provide an understanding of the crisis communication strategy tackled by the hotels in Turkey during this unprecedented period, via both conventional and internet based public relations and communication platforms within the framework of crisis communication management. For this purpose, in-depth interviews were conducted with 25 hotel managers in …


Voluntourism On The Camino De Santiago – How Iteration Changes Motives, Stakeholder Interaction, And Reintegration Of Hospitaleros, Andreas Braun Feb 2023

Voluntourism On The Camino De Santiago – How Iteration Changes Motives, Stakeholder Interaction, And Reintegration Of Hospitaleros, Andreas Braun

Journal of Global Hospitality and Tourism

Hospitaleros who volunteer in the hostels along the Camino de Santiago have, to the best of our knowledge, not yet been examined, from the perspectives of voluntourism and pilgrimage research. This article aims to give an insight into a unique form of volunteering based on 32 interviews with hostel wardens conducted between 2017 and 2021. The results indicate that – while hospitaleros primarily indicate interpersonal motives for their service – the voluntary work serves as a kind of “substitute drug” to satisfy the longing for and dependence on the Camino. With increasing iterations, (1) the strength of the personal motives …


Wellness In The Hospitality Industry - Guests Vs. Employees, Natalia Levey Feb 2023

Wellness In The Hospitality Industry - Guests Vs. Employees, Natalia Levey

Journal of Global Hospitality and Tourism

The wellness tourism market is showing exponential growth and potential, the need for human resources is also growing. This causes a human resources challenge and opportunity to address and leaves the question: Can everyone ultimately benefit from a thoughtfully created environment that not only takes care of guests, but where does this leave the employees providing the services? As such, this opinion paper tackles the aforementioned question and provides some insights, leading to further research questions.


Assessing The Application Of 𝛽-Weights And Structure Coefficients In Published Hospitality And Tourism Research, Millicent Njeri, Jeff Allen, Garrett Jennings Feb 2023

Assessing The Application Of 𝛽-Weights And Structure Coefficients In Published Hospitality And Tourism Research, Millicent Njeri, Jeff Allen, Garrett Jennings

Journal of Global Hospitality and Tourism

Multiple regression is one of the most powerful analysis techniques available to hospitality and tourism researchers for complex problems that may include prediction, mediation, and moderation. The interpretation of the results requires a two-step hierarchical approach. The first step is to determine whether the researcher has findings worth interpreting and reporting and the second step is to determine the effect(s) origins. This second step involves evaluating both the 𝛽-weights and structure coefficients. The purpose of this study is to examine the use of 𝛽-weights and structure coefficients while reporting univariate multiple regression results by hospitality and tourism researchers. …


Destination Competitiveness Of A Tourist Region: A Case Of Kerala, India, Ashna John, Mohammed Firoz C, T. Radha Ramanan Feb 2023

Destination Competitiveness Of A Tourist Region: A Case Of Kerala, India, Ashna John, Mohammed Firoz C, T. Radha Ramanan

Journal of Global Hospitality and Tourism

The concept of tourism destination competitiveness (TDC) is very complex, and so is developing a model for different destination contexts. The study aims to identify variables to measure the overall TDC of destination brand Kerala (India). A quantitative research design is followed based on a self-administered questionnaire survey strategy. A comprehensive study of various indices and published literature on TDC is conducted to arrive at a detailed list of variables for measuring competitiveness. Through content analysis and screening based on expert opinion surveys and interviews, variables are tailored to the natural and cultural destination region, Kerala. The perceptions of expert …


Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara Jan 2023

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …


Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania Jan 2023

Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania

Jurnal Vokasi Indonesia

PT TASPEN (Persero) merupakan Badan Usaha Milik Negara (BUMN) yang ditunjuk oleh pemerintah untuk melakukan penyelenggaraan dan pengelolaan Program Pensiun untuk Aparatur Sipil Negara (ASN). Program Pensiun bertujuan untuk memberikan penghasilan dan meningkatkan kesejahteraan pegawai saat berhenti bekerja atau memasuki usia pensiun. Salah satu jenis manfaat Program Pensiun yang diselenggarakan oleh PT TASPEN (Persero) adalah Program Pensiun Pertama yang bertujuan untuk memberikan hak pensiun setiap bulannya ketika peserta mencapai batas usia pensiun. Dalam pelaksanaan pengajuan klaim pensiun terdapat prosedur yang jelas dan sederhana untuk mencapai sistem pelayanan yang baik. Prosedur pengajuan di PT TASPEN (Persero) Cabang Bogor dapat dilakukan secara …


Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar Jan 2023

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …


Peran Regulasi Biaya Tes Antigen Dan Tes Pcrterhadap Penerimaan Departemen Laboratorium Rs X, Nia Murniati, Bulan Kamillah Jan 2023

Peran Regulasi Biaya Tes Antigen Dan Tes Pcrterhadap Penerimaan Departemen Laboratorium Rs X, Nia Murniati, Bulan Kamillah

Jurnal Vokasi Indonesia

Pemeriksaan Tes Antigen dan Tes Polymerase Chain Reaction (PCR) adalah langkah pertama dalam penegakan diagnosa Covid-19. Sejak kemunculannya di awal pandemi hingga terbitnya regulasi pemerintah tentang penyeragaman tarif yang mengatur ketentuan biaya pemeriksaan memberikan dampak terhadap penerimaan rumah sakit terutama pada Departemen Laboratorium. Regulasi pemerintah yang berkali-kali berubah terkait tarif biaya pemeriksaan menyebabkan rumah sakit tidak dapat memproyeksi penerimaan dari item pemeriksaan Tes Antigen dan PCR di Departemen Laboratorium. Penelitian ini bertujuan untuk melihat peran regulasi biaya tes antigen dan PCR terhadap penerimaan Departemen Laboratorium RS X, menggunakan metode kuantitatif berdasarkan data penerimaan Departemen Laboratorium RS X periode April 2021 …