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ANALISIS KINERJA UMKM DARI PERSPEKTIF PRODUKSI DAN KEUANGAN PADA UMKM PATUNG UANG KEPENG DI MAS UBUD Sunata, I Gede Ngurah; Widhiastuti, Ni Luh Putu; Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 8 No 2 (2019): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Bali has been known as an area of ??art with a variety of cultural characteristics and customs that are owned. Some areas in Bali have their own uniqueness with the content of local culture such as handicraft sculpture from Uang Kepeng. At first the statue of Uang Kepeng was devoted to various kinds of Hindu traditional ceremonies in Bali, but now it has been designated for commercial purposes, which is usually this statue was purchased to add luxury to the interior of the guest room, hotel / villa waiting room, or luxury restaurant. The problems faced by the two partners include: 1) Do not have a bookkeeping to calculate profit and loss, the cost of production and the recording of assets owned. 2) Do not have SOP, either related to raw materials (Uang Kepeng) or the flow in the production process. 3) The equipment which is owned by its economic age has expired so that it often suffers damage such as shaved machines, sitting drills, sensor machines, grinders, jigsaw machines, and chisels. 4) Difficulties to meet the demand for Uang Kepeng due to rare species of Kepeng. 5) The size of the showroom and production site is very narrow so it is difficult to arrange between the production site and the showroom. 6) Marketing is done only with a blog and never updated information from "Sri Kresna Wood Carver", 7) Does not have a product catalog so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a bookkeeping system both profit and loss and cost of production, 2) Preparation of SOP in purchasing raw materials (Uang Kepeng) and the production process flow. 3) Arrangement of facilities for production sites. 4) Assist in finding and procuring raw materials (Uang Kepeng), 5) Procurement of some equipment that has been damaged. 6) Procurement of facilities and infrastructure that support the production activities of craftsmen. 7) Making a catalog of products owned. 8) Making promotional / marketing strategies through website creation. 9) Perform exhibitions at local and national events.
THEORY OF PLANNED BEHAVIOR PADA MINAT BERWIRAUSAHA DENGAN PENGETAHUAN AKUNTANSI SEBAGAI VARIABEL MODERASI Juniariani, Ni Made Rai; Priliandani, Ni Made Intan
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Unemployment is still a problem in this country. One of the causes of the high unemploy­ment rate is the lack of interest in community entrepreneurship. This study aims to explore the influence of the theory of planned behavior on interest in entrepreneurship with accounting knowledge as a moderating variable. The sample used is 224, namely the seventh semester students of the Accounting Study Program, Faculty of Economics, Warmadewa University. De­termination of the sample using Slovin formula and data collection techniques carried out by distributing questionnaires to respondents with the survey method. To answer the research hypothesis, use an analysis tool that is Moderated Regression Analysis. The results showed that the theory of planned behavior had a positive effect on entrepreneurial interest. Accounting knowledge is proven to strengthen the influence of attitude towards Behavioral on entrepre­neurial interest, and strengthen the influence of subjective Norm on entrepreneurial interests. But accounting knowledge is not proven to strengthen the influence of perceived behavioral control on entrepreneurial interests.
PENGARUH SIKAP BERPERILAKU, NORMA SUBYEKTIF DAN KONTROL PERILAKU PERSEPSIAN PADA MINAT BERWIRAUSAHA Putra, I Putu Mega Juli Semara; Juniariani, Ni Made Rai
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This research aims to determine the effect of attitudes towards behavioral, subjective norms, and perceived behavioral control on entrepreneurship interests. The data used are primary data in the form of answers to questionnaires distributed to students of Accounting Department at Faculty of Economics, PTS sekota Denpasar by using survey method. Selection of sample using slovin formula so that obtained by 337 samples. The research using multiple linear regression analysis. The hypothesis test results are the (1) attitudes towards behavioral have positive effect on entrepreneurship interest (2) subjective norm have positive effect on interest to behave and (3) perceived behavioral control have positive effect on entrepreneur interest.
Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan Juniariani, Ni Made Rai; Saputra, Komang Adi Kurniawan
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.22668

Abstract

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. 
PENGELOLAAN KEUANGAN, STRATEGI PEMASARAN, DAN JIWA KEWIRAUSAHAAN UNTUK MENCAPAI KEUNGGULAN BERSAING Juniariani, Ni Made Rai; Sanjaya, I Ketut Puja Wirya; Mariyatni, Ni Putu Sri
BISMA: Jurnal Bisnis dan Manajemen Vol 14 No 2 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v14i2.17706

Abstract

This study aims to analyze the effect of financial management and marketing strategies on competitive advantage and to analyze the moderation effect of entrepreneurial spirit on the effect of marketing strategies and financial management on competitive advantage. The sample consisted of 76 MSMEs in Denpasar taken by simple random sampling. Research data were analyzed using Moderated Regression Analysis. Results showed that financial management and marketing strategies influenced competitive advantage and that entrepreneurial spirit strengthened the influence of financial management and marketing strategies on competitive advantage. Results of this study imply that to achieve a competitive advantage, MSMEs should have good financial management, marketing strategies, and high entrepreneurial spirit. Keywords: competitive advantage, entrepreneurship, financial management, marketing strategy
Mempertahankan Desa Belega Sebagai Sentra Pengrajin Bambu Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai; Pratama, Agus Darma Yoga
International Journal of Community Service Learning Vol 4, No 3 (2020): August 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.907 KB) | DOI: 10.23887/ijcsl.v4i3.28946

Abstract

Kabupaten Gianyar khususnya di Desa Belega, Kecamatan Blahbatuh,  sebagai sentra penghasil kerajinan dari bambu, merupakan ciri khas dari desa ini, sehingga mendapat julukan Desa Bambu. Salah satu pengerajin bambu yang berasal dari desa tersebut adalah Bapak I Nyoman Sudiarta dengan spesifikasi produk adalah furniture seperti set kursi, roomdivider (sekat ruangan), hanger dan bale bambu. Terdapat beberapa permasalahan terkait dengan pengelolaan manajemen usaha dari usaha yang ditekuni dari tahun 2000an tersebut, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya dan banyak peralatan produksi yang kondisinya sudah rusak. Jenis kegiatan yang dilakukan untuk membantu pengerajin adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pemasaran serta pengadaan beberapa peralatan baru. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya. Hasil dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja.
Pendampingan Pencatatan Keuangan dan Pemasaran Sarathi Banten Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai; Pratama, Agus Darma Yoga
International Journal of Community Service Learning Vol 5, No 2 (2021): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v5i2.35069

Abstract

Tukang banten atau disebut juga Sarathi banten adalah seseorang yang memiliki kewajiban serta tanggung jawab untuk mempersiapkan sarana persembahan terkait dengan upacara yang dilaksanakan oleh umat Hindu. Ibu Dewa Ayu Astiti adalah salah satu penjual banten sekaligus sebagai Sarathi atau tukang banten,  yang sudah ditekuni sejak  tahun 2012  berlokasi di desa Kapal, kecamatan Mengwi, kabupaten Badung, Terdapat beberapa permasalahan mitra terkait dengan pengelolaan manajemen usaha, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya, dan lay out untuk menata banten belum teratur. Jenis kegiatan yang dilakukan untuk membantu Sarathi adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pendampingan dalam pemasaran produk serta membantu pengadaan sarana prasarana yang dibutuhkan. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya. Hasil dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja.