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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat HISTOGRAM: Jurnal Pendidikan Matematika Jurnal Pajak Indonesia (Indonesian Tax Review) International Journal of Applied Sciences in Tourism and Events Logic : Jurnal Rancang Bangun dan Teknologi SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] International Journal of Engineering and Emerging Technology Journal of Applied Sciences in Accounting, Finance, and Tax EPIGRAM (e-journal) Journal of Applied Sciences in Accounting, Finance, and Tax Soshum: Jurnal Sosial dan Humaniora Jurnal Pembelajaran dan Pengembangan Matematika Logic : Jurnal Rancang Bangun Dan Teknologi
I Gede Made Karma
Politeknik Negeri Bali
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Public Health Social Sciences

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PEMBUATAN SOFTWARE SISTEM ADMINISTRASI PERBENGKELAN SEPEDA MOTOR DI BALI -, Andisana, I.PG.S; -, Karma, I.G.M.; -, Smrti, N.Y.E; -, Romdoni, M.R.; -, Winarni, A.; -, Mardika, I.K
Dharmakarya Vol 3, No 2 (2014): Dharmakarya
Publisher : DRPM Unpad

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.023 KB)

Abstract

Bengkel Sepeda Motor adalah salah satu layanan jasa pada masyarakat yang sangat diperlukan khususnya di kota Denpasar, karena Menurut AfrianoNadianto, Regional Head PT Astra International-Honda Sales Operation (AI-HSO) Denpasar pada Kompas otomotif 3 Oktober 2012, mengenai jumlahsepeda motor dibandingankan dengan jumlah penduduk “Perbandingan itu bahkan cenderung naik hingga 1:1,8 tahun ini. Satu orang bisa punyadua atau tiga sepeda motor”. Untuk memberikan kemudahan pada pengelola bengkel, maka tim pengabdian pada masyarakat membuatkan perangkatlunak aplikasi guna memudahkan pengendalian stok barang. Pengabdian ini diawali dengan survei pada 2 mitra bengkel, menganalisa kebutuhan padakedua mitra dilanjutkan dengan desain perangkat lunak, implementasi, uji coba pada mitra, pelatihan untuk input data dan dilanjutkan dengan pelatihanpenggunaan perangkat lunak.Kata kunci: bengkel, perangkat lunak
PENGEMBANGAN E-MODUL MATEMATIKA TERAPAN UNTUK MODEL BLENDED LEARNING I Ketut Darma; I Gede Made Karma; I Made Anom Santiana
HISTOGRAM: Jurnal Pendidikan Matematika Vol 5, No 2 (2021): Histogram
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/histogram.v5i2.1113

Abstract

Strategi blended learning merupakan pencampuran dua atau lebih strategi pembelajaran untuk mendapatkan hasil belajar yang diharapkan. Komponen pembelajarannya, yaitu; 1) online learning, 2) pembelajaran tatap muka, dan 3) belajar mandiri. Pembelajaran matematika ke depan,  mengarah ke penggunaan model blended learning. Bahan ajar sebagai sumber belajar perlu disesuaikan dengan kondisi mahasiswa dan strategi pembelajaran yang digunakan oleh dosen. Sangat perlu dikembangkan E-Modul matematika terapan untuk blended learning yang sesuai dengan prinsip-prinsip instruksional. Penelitian ini bertujuan untuk mengetahui tingkat validitas  dan praktikalitas E-Modul matematika terapan untuk model blended learning. Penelitian  menggunakan metode pengembangan model 4D meliputi: Define, Design, Develop, dan Disseminate, dilaksanakan di Politeknik Negeri Bali (PNB).  Subjeknya: ahli isi, ahli media, ahli desain, praktisi dan mahasiswa.  Data validitas bersumber dari ahli isi, media, dan desain dikumpulkan memalui angket validasi. Data praktikalitas bersumber dari dosen pengajar matematika dan mahasiswa dikumpulkan melalui angket validasi dan  praktikalitas. Validitasnya dilihat dari  kelayakan: isi, penyajian, kebahasaan dan kegrafikan. Sedangkan praktikalitas dilihat dari kemudahan penggunaan, kemenarikan sajian dan manfaat.  Data dianalisis secara deskriptif, hasilnya  menunjukkan tingkat validitas mencapai 84,5 % terkategori valid sedangkan praktikalitasnya sebesar 83,6 % terkategori praktis. E-Modul layak dan praktis digunakan untuk blended learing, namun perlu dilakukan revisi-revisi kecil. Implikasinya E-Modul  setelah dilakukan revisi kecil dapat dilanjutkan ketahap pengembangan selanjutnya yaitu uji keefektivan dan desiminasi
PEMBUATAN SOFTWARE SISTEM ADMINISTRASI PERBENGKELAN SEPEDA MOTOR DI BALI Andisana, I.PG.S -; Karma, I.G.M. -; Smrti, N.Y.E -; Romdoni, M.R. -; Winarni, A. -; Mardika, I.K -
Dharmakarya Vol 3, No 2 (2014): Dharmakarya
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.023 KB) | DOI: 10.24198/dharmakarya.v3i2.8354

Abstract

Bengkel Sepeda Motor adalah salah satu layanan jasa pada masyarakat yang sangat diperlukan khususnya di kota Denpasar, karena Menurut AfrianoNadianto, Regional Head PT Astra International-Honda Sales Operation (AI-HSO) Denpasar pada Kompas otomotif 3 Oktober 2012, mengenai jumlahsepeda motor dibandingankan dengan jumlah penduduk “Perbandingan itu bahkan cenderung naik hingga 1:1,8 tahun ini. Satu orang bisa punyadua atau tiga sepeda motor”. Untuk memberikan kemudahan pada pengelola bengkel, maka tim pengabdian pada masyarakat membuatkan perangkatlunak aplikasi guna memudahkan pengendalian stok barang. Pengabdian ini diawali dengan survei pada 2 mitra bengkel, menganalisa kebutuhan padakedua mitra dilanjutkan dengan desain perangkat lunak, implementasi, uji coba pada mitra, pelatihan untuk input data dan dilanjutkan dengan pelatihanpenggunaan perangkat lunak.Kata kunci: bengkel, perangkat lunak
Determination and Measurement of Color Dissimilarity I Gede Made Karma
International Journal of Engineering and Emerging Technology Vol 5 No 1 (2020): January - June
Publisher : Doctorate Program of Engineering Science, Faculty of Engineering, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/IJEET.2020.v05.i01.p13

Abstract

There are millions of different colors that exist in this nature. There are colors that can easily be distinguished from other colors, but many are also difficult to distinguish. The ability to distinguish colors is important in the recognition of an object, especially objects in an image. Color can be represented in a three-dimensional RGB color space and each color will have an RGB value with a range of values ??from 0-255. Conceptually, colors with different RGB values ??are different colors, but the human eye may not necessarily be able to distinguish them. This study aims to determine and measure the color dissimilarity that can be distinguished by humans. With an experiment comparing a color with a color made with a variation of RGB values, this study resulted that two colors that have a Delta E (?E) value of 8 can be distinguished by the eye. This result is obtained if both colors have a value of ?R, ?G or ?B of at least 8, or a value of ?RG, ?RB or ?GB of at least 6, or a value of ?RGB of at least 5.
Analysis the Impact of Covid-19 Pandemic on Hotel and Restaurant Tax Revenues in Badung Regency Ni Putu Lia Kisnayanti; I Wayan Karmana; I Gede Made Karma
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1402

Abstract

Badung Regency is one of the areas that has very developed tourism potential with Hotel and Restaurant Tax (PHR) revenues. Since the Covid-19 pandemic, the tourism sector in Badung Regency stopped operating, so that the regional government issued a policy such as rationalizing the target of PHR revenues. In addition, the realization of PHR revenues in 2020 has decreased when compared to the realization of PHR revenues in the previous period. This study discusses PHR revenues before and during the Covid-19 pandemic. The purpose of this study was to determine an impact of the Covid-19 pandemic on PHR revenues in Badung Regency. The data analysis technique in this research is quantitative with the type of comparative analysis. In testing hypotheses, the program used is SPSS version 23. Hypothesis testing of PHR revenues was tested using the Paired Sample t-Test method. The results of testing the Hotel and Restaurant Tax revenue hypothesis show that there is a difference between Hotel and Restaurant Tax revenue before and during the Covid-19 pandemic. The difference between Hotel and Restaurant Tax revenues before and during the Covid-19 pandemic shows that the Covid-19 pandemic has an impact on Hotel Tax revenue in Badung Regency
Accounting Treatment of Accounts Receivable and its Effect on Financial Statements and Account Receivables Collectability at The Royal Santrian Luxury Beach Villas N P Meliawati; I M Ariana; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1542

Abstract

The Royal Santrian Luxury Beach Villas applies a credit policy in their operations. The credit policy applied by the company must get more attention then cash sales because it will generate receivables. The Financial Accounting Standard states that a company needs to determine the interpretation of accounts with the aim of disclosure of financial statements can have a positive impact on the feasibility of financial statements, both for companies and parties outside the company. The analysis technique used in this study is a comparative descriptive analysis technique with quantitative discussion. The results of the study indicate that overall financial reporting applied by the company has not been in accordance with financial accounting standards and has an effect on the financial statements as well as an assessment of the collectibility of accounts receivable. In the financial statement there is an additional account for allowance for bad debt so that will reduce the value of the asset, and a decrease in the value of profit for the period. In the income statement, there is the addition of bad debt expense so that there is an increase in operating costs and a decrease in profit. The assessment of the collectibility of accounts receivable from the results of the ratio analysis looks less good. This means that with a non-conformity in the accounting treatment of accounts receivable, it can provide wrong information about the financial statements.
Analysis of Accounting Treatment on Social Responsibility at PT. Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai- Bali N W A Sumantini; D P Suciwati; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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

Abstract

Accounting of social responsibility is a useful tool for the company in expressing social activities. This research aims to assess the treatment of social responsibility accounting at PT Angkasa Pura I Bali in accordance with PSAK No. 1 Paragraph 14, law 40 of 2007 and regulation of the minister of SOEs No. PER 02/MBU/7/2017. Technique of collecting data using interview method, observation and documentation. Analysis technique of this research is descriptive qualitative analysis technique and quantitative descriptive analysis technique by using index Wallace. Result of analysis of accountancy treatment of social at PT Angkasa Pura I Bali show accounting treatment of social responsibility has been in accordance with PSAK No.1 Paragraph 14 that has to make a separate report in the Partnership Program and Community Development Report, Main Financial Statements and Sustainability Report. Reporting accounting for socially responsible accountability applied by PT Angkasa Pura I Bali is in conformity with Law 40 of 2007 Article 74 and Regulation of the Minister of SOEs. PER-02/MBU/7/2017 which can be reviewed the form of Partnership Program and Community Development Report consist with guidance on the format of BUMN Minister's Circular Letter no. SE-02/MBU/Wk/ 2012. Social responsibility accounting disclosures presented in the sustainability report at PT. Angkasa Pura I (Persero) based on the GRI G4 guideline produce an index Wallace of 37%.
SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar Ni Putu Sri Prajayanti; I M Sudana; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2409

Abstract

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.
Analysis of the Effect of Debt to Profit on PT Bukit Uluwatu Villa, Tbk I G A Mas Yunita Sari; I D M Mahayana; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1795

Abstract

The main purpose of a company is to get optimal profit, if the company's profit decreases, the company must increase its business capital so that the company can continue to operate. Generally, because of the need for funds is too high, the company decides to increase capital from external sources such as debt. The purpose of this study is to determine whether there is an influence of short-term debt and long-term debt on the company's operating profit. The type of data used was a quantitative data type in the form of a statement of financial position and income statement from 2010 to 2018. The data source was a secondary data source from idx.co.id, and the data were collected using documentation method. The analysis technique applied was a quantitative analysis technique in the form of multiple linear regression analysis. This study found that partially and simultaneously short-term debt and long-term debt had no significant effect on operating profit of PT Bukit Uluwatu Villa, Tbk.
Analysis of Food & Beverage Inventory Control using Economic Order Quantity Method to Minimize Inventory Cost at Bali Taum Resort N K I Widiastini; I P M Astawa; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1290

Abstract

Food & beverage material procurement is still being a problem at Taum Resort Bali because inventory purchases only use estimates, causing inventory costs to be quite high. The purpose of this study is to determine the control of food & beverage supplies using the economic order quantity method at Taum Resort Bali, and to find out that food & beverage supplies controlling using economic order quantity methods can minimize inventory costs at Taum Resort Bali. This research is conducted to analysis of food & beverage inventory control using economic order quantity method to minimize inventory costs at Taum Resort Bali. The results of the analysis show that inventory control using the EOQ method includes determining the amount of economic purchases, minimum inventory, maximum inventory, and reorder. The use of this EOQ method can minimize food & beverage inventory costs for food supplies including Beef Sausage by 27% Fine Chicken by 27%, Bacon Streaky LFS by 13% and overall by 23% for a year. For beverage supplies include Bali Moon 9 Vodka 700 ml by 6%, Beer Bintang Pint Small 330 ml by 21%, Coca-Cola 330 ml by 56% and overall by 33% for a year. Trough this research, it is expected that companies can carry out inventory control especially to supply food & beverage by implementing the EOQ method because the company can find out how much inventory purchases are economical, the minimum amount of inventory held, the maximum amount of inventory that can be stored in the warehouse, and reorder time so that the cost inventory can be minimized.
Co-Authors A. -, Winarni, A. Anak Agung Putri Suardani Anom Santiana I Made Darma I Ketut Desak Putu Suciwati Dewa Ayu Mirah Sri Devi I D M Mahayana I G A Mas Yunita Sari I Ketut Darma I Ketut Darma I Ketut Sudiartha I M Ariana I M Sudana I Made Anom Santiana I Made Anom Santiana I Made Anom Santiana I Made Wijana I Putu Gd Sukenada Andisana I Putu Mertha Astawa I Wayan Karmana I Wayan Suastawa I.K -, Mardika, I.K Irene E Jeni Susanti Luh Ayu Prastista Artami M.R. -, Romdoni, M.R. Mardika, I.K - N K I Widiastini N P Meliawati N W A Sumantini N.Y.E -, Smrti, N.Y.E Ni Putu Lia Kisnayanti Ni Putu Sri Prajayanti Ni Wayan Sadiyani Romdoni, M.R. - Smrti, N.Y.E - Trevhy Firdha Wahyuni Marc Winarni, A. -