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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Bakti Saraswati International Journal of Community Service Learning Jurnal Aplikasi Akuntansi
Ni Putu Sri Mariyatni
Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN Ni Made Intan Priliandani; Ni Made Rai Juniariani; Ni Putu Sri Mariyatni
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.586 KB) | DOI: 10.29303/jaa.v3i1.37

Abstract

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.
PENGEMBANGAN INDUSTRI RUMAH TANGGA BERDASARKAN PERSPEKTIF AKUNTANSI DAN PENGEMBANGAN PRODUKSI Ni Putu Sri Mariyatni; I Gusti Ayu Asri Pramesti; Desy Purnami Singgih Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.481 KB)

Abstract

One of the famous crafts in Bali is gringsing fabric which is made in a conventional way using natural dyes. This research is uses an approach method where the researcher provides assistance to craftsmen who still do not have bookkeeping or records related to income, expenses, production costs and loss profits, the provision of facilities and infrastructure owned by craftsmen is still limited such as equipment for spinning yarn, weaving equipment, not yet marketing system for brochures, websites or the like, providing raw materials for yarn, because it is very dependent on supply from Nusa Penida or the surrounding area and does not yet have a product catalog so tourists visiting only see the types or models available on display only. The results is showed that the number of assets owned by each household industry experienced an increase after the implementation of activities by 40 percent from the previous year. The sales turnover of each household industry has increased by 30 percent from the previous year. The number and type of product marketed has increased by 30 percent from the previous year. The utilization of labor from surrounding residents has increased by 30 percent from the previous year. The average number of products sold has increased by almost 50 percent from the previous period.
MODEL PEMASARAN DALAM MENGHADAPI PANDEMI COVID 19 PADA SRI KRESNA WOOD CARVER Ni Putu Sri Mariyatni; Ni Luh Putu Widhiastuti; I Gede Ngurah Sunata
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 10 No. 2 (2021): 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 sudah terkenal sebagai daerah seni dengan beragam ciri khas budaya dan adat istiadat yang dimiliki. Beberapa daerah di Bali memiliki keunikan tersendiri dengan kandungan budaya lokal setempat seperti misalnya kerajinan patung dari uang kepeng. Pada awalnya patung uang kepeng dikhususkan untuk berbagai macam upacara adat hindu di Bali, tetapi saat ini sudah diperuntukkan untuk kepentingan komersial yaitu biasanya patung ini dibeli untuk menambah kemewahan interior ruangan tamu, ruang tunggu hotel/villa, atau restoran mewah. Khalayak sasaran dari program pengabdian masyarakan ini adalah “Sri Kresna Wood Carver” yang terletak di Mas Ubud Kabupaten Gianyar Provinsi Bali. Permasalahan yang dihadapi oleh mitra meliputi: 1) Mitra tidak memiliki pola pemasaran produk sehingga cukup sulit memperkenalkan produknya ke pasar. 2) Kebutuhan beberapa peralatan untuk mempercepat proses produksi, 3) Model Produk masih monoton dan perlu pengembangan lagi untuk jenis produk yang baru, 4) Tempat produksi memerlukan adanya penataan tata letak. Solusi yang ditawarkan untuk mengatasi permasalah tersebut meliputi: 1) Membuatkan model pemasaran dengan membuat toko virtual yakni Shopee dan melakukan iklan produk secara continue pada aplikasi. 2) Pengadaaan 2 jenis peralatan yaitu bor duduk dan mesin table saw. 3) Penambahan jenis produk baru untuk meningkatkan penjualan. 4) pengadaan computer untuk operasional pemasaran 5) Penataan ruang produksi.
Pendampingan Pencatatan Keuangan dan Pemasaran Sarathi Banten Ni Putu Sri Mariyatni; Ni Made Rai Juniariani; Agus Darma Yoga Pratama
International Journal of Community Service Learning Vol. 5 No. 2 (2021): May 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.12 KB) | 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.
Co-Authors Desy Purnami Singgih Putri Hanny Hafiar I Gede Ngurah Sunatha I Gusti Ayu Asri Pramesti Ni Luh Putu Widhiastuti Ni Made Intan Priliandani Ni Made Rai Juniariani