Article Per Year (5 Year)
p-Index From 2019 - 2024
5.699
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Daya Saing : Jurnal Ilmu Manajemen International Journal of Social Science and Business Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Community Engagement and Emergence Journal (CEEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) Seminar Nasional Ilmu Terapan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Journal of Economics and Public Health
Sri Ayuni, Ni Made
Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
The Implementation Of Spiritual Capital Saab Mote Craftsmen: Study Of The Hindu Teachings (Study Of Saab Mote Craftsman In Nagasepaha Village, Buleleng) Novi Budiasni, Ni Wayan; Sri Ayuni, Ni Made; Ayu Trisnadewi3, Ni Kadek
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.537 KB) | DOI: 10.23887/ijssb.v3i3.21062

Abstract

This study focused on implementing spiritual capital in the business of beads in Nagasepaha Village, Buleleng, which was studied using the concept of understanding the values of the teachings of Hinduism ethics (moral), harmony (Tri Hita Karana), virtue (dharma) Qualitative methods of gathering Observations, interviews and documentation data were carried out to obtain results and answer the research problem formulation. The concept of Tri Hita Karana that does not neglect harmony, is that the implementation of spiritual capital in the business of the most basic implicit. Merely and is not concerned with the material (capitalism), the which shows that there is ethics (moral), so as to create dharma (virtue) the which is the result of spiritual capital
The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency Kartika Ningsih, Luh; Eka Yudi Prastiwi, Ni Luh Putu; Sri Ayuni, Ni Made
International Journal of Social Science and Business Vol 3, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.634 KB) | DOI: 10.23887/ijssb.v3i2.17580

Abstract

This study aims to determine the role of Organizational Culture based on Tri Hita Karana in the effort to realize Organizational Performance by taking into account other factors such as Human Resource Management, Total Quality Management, and Employee Performance. This study uses a quantitative approach. The data analysis technique used in this study is a structural equation model (SEM) based on variance or Component based SEM, known as Partial Least Square (PLS) Visual version 3.2.7. The number of samples used was 48 people with t-table values for significance levels ? = 0.05 and degree of freedom (df) = 46 is 2.58. The results show that there are two relationships that show significant results, namely the role of Organizational Culture based on Tri Hita Karana on Employee Performance has a value of 17.353 with t-statistics > t-table (17.353 > 2.58). And the same results are also shown in the relationship between Total Quality Management and Organizational Performance with a value of 8.232 > 2.58. Different results are shown in 4 other relationships, namely the influence of the organization's culture on organizational performance, the influence of HRM on organizational performance, the influence of HRM on employee performance, and the influence of total quality management on employee performance with t-statistics < t- table (0.220 < 2.58), (0.544 < 2.58), (0.866 < 2.58), and (0.553 < 2.58). From the results of this study it can be seen that there are still several factors that have not been able to provide a significant value on organizational performance in the PDAM Buleleng.
THE STRATEGY OF BAD LOANS “PANG PADE PAYU” IN VILLAGE CREDIT INSTITUTION IN BULELENG DISTRICT Sri Ayuni, Ni Made; Novi Budiasni, Ni Wayan
International Journal of Social Science and Business Vol 3, No 4 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21887

Abstract

This research was motivated by a phenomenon in the district of Buleleng related to the number of LPD with conditions that are less healthy to jammed has increased. In addition, the number of LPD that are stuck in Buleleng regency is the highest in Bali. The purpose of this study is to determine the implications of the internal control system and credit policy on the credit settlement strategy, the settlement of bad loans is settled by the principle of ?Pang Pada Payu?. The number of samples in this study were 60 LPD selected based on the stratified random sampling method. The data analysis technique used in this study was a structural equation model (seminal structural modeling) based on variance or component based sem with smartpls 3.0 analysis tools. Based on the results of testing the internal control system has a significant positive effect on the strategy of settlement bad loans ?Pang Pade Payu? Bad Loans Strategy in LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of settlement bad loans ?Pang Pade Payu? Bad Loans Strategy in Village Credit Institutions in Buleleng Regency.
Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri; Trisnadewi, Ni Kadek Ayu
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26078

Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. Based on the value of the ratio owned by the company after being compared with industry standards, it is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital
Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28416

Abstract

Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method.  The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.
The Implementation of Profit Sharing at Lembaga Perkreditan Desa Ayuni, Ni Made Sri; Budiasni, Ni Wayan Novi
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28468

Abstract

Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.
Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri
International Journal of Social Science and Business Vol 5, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.33623

Abstract

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.
PENGARUH SUKU BUNGA KREDIT DAN JUMLAH DEBITUR TERHADAP PROFITABILITAS( ROA ) LEMBAGA PEKREDITAN DESA (LPD) DESA PAKRAMAN PEGADUNGAN Ni Made Sri Ayuni; Gede Edi Sastrawan
ARTHA SATYA DHARMA Vol 12 No 1 (2019): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Suku Bunga Kredit dan Jumlah Debitur terhadap Profitabilitas (ROA), serta untuk mengetahui bagaimana pengaruh Suku Bunga Kredit terhadap Jumlah Debitur pada Lembaga Perkreditan Desa ( LPD ) Desa Pakraman Pegadungan tahun 2012-2017. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Teknik analisis data yang digunakan adalah Analisis linier berganda, Uji asumsi klasik, Uji Kelayakan Model, Analisis Jalur, dan Uji Hipotesis. Berdasarkan hasil perhitungan uji statistik analisis jalur (path analysis) menunjukkan bahwa suku bunga kredit berpengaruh terhadap profitabilitas pada LPD Pegadungan karena p-value Pyx1 = 0.000 < alpha 0.05. Ini berarti menolak H0 atau ada pengaruh dari suku bunga kredit terhadap profitabilitas. Kemudian hasil perhitungan uji statistik analisis jalur (path analysis) juga menunjukkan bahwa jumlah debitur berpengaruh positif dan signifikan terhadap profitabilitas pada LPD Pegadungan karena p-value Pyx2 = 0.002 < alpha 0.05. Ini berarti menolak H0 atau ada pengaruh dari jumlah debitur terhadap profitabilitas. Selanjutnya hasil perhitungan uji statistik analisis jalur (path analysis) menunjukkan bahwa suku bunga kredit berpengaruh positif dan signifikan terhadap jumlah debitur pada LPD Pegadungan karena p-value Px1x2 = 0.000 < alpha 0.05. Ini berarti menolak H0 atau ada pengaruh dari suku bunga kredit terhadap jumlahdebitur.
PERANCANGAN MODEL PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD DAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Ni Made Sri Ayuni
ARTHA SATYA DHARMA Vol 10 No 1 (2017): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to determine the design of the performancemeasurement model based on the concept of the Balanced Scorecard (BSC) andsocial responsibility (CSR) in the village credit institutions. Qualitative methodsare used to obtain in-depth information and intact from the standpoint relatedinformants. The study found that the financial perspective village creditinstitutions indicator is the ratio of capital adequacy, asset quality, reserves fordoubtful loans, the ratio of return on assets, cost effectiveness ratio to income, theratio of liquid assets and loans and pay attention to risk.Appropriate indicatorsto measure performance from the customer perspective is the level of interestrates, promotional activities and the types of products and variants. Appropriateindicator to measure the performance of a business process perspective that theaccount opening process, the length of service to the credit, the credit applicationprocess and duration of the loan disbursement.Appropriate indicator to measurethe performance of the learning and growth perspective is the level of education,teaching systems and productivity levels. Indicators of social perspective of CSRvillage credit institutions described by sections of the concept of Tri Hita Karana.
Faktor-Faktor Yang Mempengaruhi Return On Investment (ROI) pada PT. Gaia-Oasis Ni Made Sri Ayuni; Putu Supriyatni
ARTHA SATYA DHARMA Vol 11 No 1 (2018): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pengaruh Volume Penjualan, Efisiensi Operasional (BOPO), Debt to Equity Ratio, Total Asset Turnover dan Cash Turnover terhadap Return On Investment pada PT Gaia-Oasis periode 2013-2016 dan untuk mengetahui variabel yang paling dominan mempengaruhi rasio Return On Investment (ROI) pada PT Gaia-Oasis periode 2013-2016. Metode penelitian yang digunakan dalam penelitian ini adalah metode pendekatan kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi dengan cara mengkaji, melihat dan memahami laporan serta catatan yang ada pada perusahaan yang merupakan sumber data primer yang peroleh langsung dari perusahaan. Data yang dikumpulkan meliputi data laporan keuangan neraca dan laba rugi selama empat tahun yaitu dari 2013-2016, dimana data yang akan diolah adalah sebanyak 47 data selama empat tahun. Teknik analisis data yang digunakan dalam penelitian ini Uji Asumsi Klasik, Analisis Korelasi Berganda, Analisis Regresi Linier Berganda, Analisis Determinasi, Uji F dan Uji T dengan menggunakan program SPSS 18.0. Variabel yang diteliti adalah adalah Volume Penjualan, Biaya Operasional terhadap Pendapatan Operasional (BOPO), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), dan Cash Turnover (CT). Hasil penelitian menujukkan bahwa secara simultan Volume Penjualan, BOPO, DER, TATO, CT berpengaruh signifikan dengan nilai nilai Fhitung sebesar 9,541 dengan taraf signifikansi terhadap Laba sebesar 0,003 dengan kata lain Fhitung (9.541) > Ftabel (2.59) dengan asumsi Volume Penjualan (X1), DER (X2), TATO (X4), CT (X5) adalah konstan. Sedangkan secara parsial, BOPO (X2) berpengaruh negatif dan signifikan terhadap perolehan Laba (ROI) PT Gaia-Oasis dengan nilai Thitung > Ttabel (3,089 > 2,0181) dengan taraf signifikansi hasil sebesar 0,003, artinya bahwa hubungan BOPO dengan Laba berbanding terbalik atau arahnya negatif, apabila BOPO menurun maka Laba (ROI) akan meningkat dengan kontribusi pengaruh yang cukup besar atau sebaliknya apabila BOPO meningkat maka Laba (ROI) akan mengalami penurunan. Volume Penjualan (X1) dan TATO (X4) secara parsial berpengaruh positif namun tidak signifikan terhadap perolehan Laba (ROI) PT Gaia-Oasis, dimana untuk volume penjualan nilai Thitung > Ttabel (0,879 >2,0181) dengan taraf signifikansi hasil sebesar 0,384 dan untuk TATO nilai Thitung > Ttabel (0,828 > 2,0180) dengan taraf signifikansi hasil sebesar 0,412 artinya bahwa hubungan Volume Penjualan dan TATO dengan Laba searah, jika Volume Penjualan dan TATO meningkat maka Laba juga akan meningkat. Sedangkan Debt to Equity Ratio (DER) (X3) dan Cash Turnover (X5) secara parsial berpengaruh negatif namun tidak signifikan terhadap perolehan Laba (ROI) PT Gaia-Oasis, dimana untuk DER nilai Thitung < Ttabel (0,414 < 2,0181) dengan taraf signifikansi 0,681 artinya bahwa hubungan DER dan CT dengan Laba berbanding terbalik, jika DER dan CT menurun maka Laba akan meningkat. Variabel BOPO merupakan variabel yang paling dominan mempengaruhi perolehan Laba di PT. Gaia-Oasis.
Co-Authors Anak Agung Ngurah Eddy Supriyadinata Gorda Anak Agung Ngurah Eddy Supriyadinatha Gorda Ayu Trisnadewi, Ni Kadek Desak Kadek Eliasih Gede Edi Sastrawan Gede Juliarta Gede Widiadnyana Pasek I Gusti Ngurah Kadek Hardiana Putra I Kadek Satria Rencana I Kadek Satria Wibawa I Wayan Ali Purnawan Kadek Ika Merlina Kadek Prita Ary Astini Luh Kartika Ningsih Luh Putu Eka Suciani Luh Putu Septiapani Budiartiwi Mertyani Sari Dewi ., Mertyani Sari Dewi Ni Kadek Ayu Trisnadewi Ni Komang Desi Sinta Lestari Ni Luh Gede Putu Purnamawati Ni Luh Nurkariani Ni Luh Putu Eka Yudi Prastiwi Ni Luh Putu Sri Yulita Dewi Ni Made Widnyani Ni Made Widnyani Ni Made Wulan Sari Sanjaya Ni Wayan Budi Budiasni Ni Wayan Novi Budiasni Ni Wayan Novi Budiasni . Putu Adi Pramudana Putu Supriyatni Richadinata, Kadek Riyan Putra