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Journal : Jurnal Ilmiah Akuntansi dan Humanika

Menelaah Pengelolaan Keuangan Sekaa Santhi atas Pendapatan Batu-Batu Uleman di Banjar Penarungan Wati, Luh Putu Erlina Ariya; Dewi, Luh Gede Kusuma
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34952

Abstract

Sekaa santhi is a non-profit organization that auspices of the banjar. This study aims to find out:(1) how accountability, community participation and justice in the financial management of the Sekaa Santhi Eka Dharma Saba trough to batu-batu and uleman income. The research was conducted at the Sekaa Santhi Eka Dharma Saba, Penarukan Disrict, Buleleng Regency. This study using a qualitative method. The data used in this study are primary data and secondary data. The result this study is (1) accountability has been implemented by making simple record in a note book for batu-batu uleman income and also expenditure, then community participation has been implemented by assigning members the task of managing finances during Genitri activities and justice has been implemented that all member known a financial record.
Menelaah Pengelolaan Keuangan Sekaa Santhi atas Pendapatan Batu-Batu Uleman di Banjar Penarungan Luh Putu Erlina Ariya Wati; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34952

Abstract

Sekaa santhi is a non-profit organization that auspices of the banjar. This study aims to find out:(1) how accountability, community participation and justice in the financial management of the Sekaa Santhi Eka Dharma Saba trough to batu-batu and uleman income. The research was conducted at the Sekaa Santhi Eka Dharma Saba, Penarukan Disrict, Buleleng Regency. This study using a qualitative method. The data used in this study are primary data and secondary data. The result this study is (1) accountability has been implemented by making simple record in a note book for batu-batu uleman income and also expenditure, then community participation has been implemented by assigning members the task of managing finances during Genitri activities and justice has been implemented that all member known a financial record.
PENENTUAN HARGA JUAL DALAM PERSPEKTIF TAFSIR LABA PADA PETERNAK AYAM JAGO DI DESA MADENAN (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng): (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng) Komang Yogiswara; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37168

Abstract

This study aims to determine the price of madenan studs and brooders by rooster breeders in Madenan Village, to find out the treatment of Madenan roosters by rooster breeders in Madenan Village, to find out how to determine the selling price of Madenan roosters, to find out how the rooster breeders in Madenan Village in interpreting the profits earned on Madenan roosters. This research uses descriptive qualitative method. The data collection technique is by conducting observations, interviews, and documentation which will be processed through analysis based on the observations and knowledge of the researcher. The results of the study showed that (1) the purchase price of roosters and roosters in Madenan Village based on the fighting style of chickens and brooders of good breeds, (2) Accounting Treatment of Biological Assets on Madenan Rooster Breeders and performing depletion calculations using the total production method , (3) The selling price of Jaco do Madenan chicken can be seen from the production cost, fighting style, body posture, breed (soroh) of Madenan chicken, (4) Interpretation of Profits Obtained by Rooster Breeders in Madenan Village, namely the profit of inner satisfaction, real profit, and money profit.
Analisis Laba Berdasarkan Metode Full Costing pada Usaha Madu Bapak Tejo Matal si Desa Melaya I Gusti Ngurah Pradnyana Putra; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50261

Abstract

production based on the full costing method and how the profit earned on the honey business owned by Mr. Tejo Matal. In this study using qualitative methods. The data used in this study are primary data and secondary data. Data collection methods in the form of interviews, observations, and documentation. The results of this study state that the calculation of the cost of production according to Mr. Tejo Metal's calculations does not include fixed overhead costs and variable overhead costs. Then the cost of production obtained each bottle is Rp. 160,000 while according to the full costing method by calculating all costs, the result is Rp. 231,412. With a selling price of Rp. 200,000 profit according to Mr. Tejo Matal's calculation is in the figure of 25% or 40,000, while according to the full costing method the profit obtained is only around 7.4% or Rp. 14,870.
Konsep Wrddhi Grhiyad Dalam Pengendalian Kredit (Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali): Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali I Putu Hery Putra Pratama; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.48895

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan konsep wrddhi grhiyad dapat dijadikan landasan kerja oleh LPD Desa Adat Subamia dalam pengendalian kredit, dan efektivitas penerapan konsep wrddhi grhiyad sebagai nilai kearifan lokal Hindu dalam pengendalian kredit pada LPD Desa Adat Subamia. Data primer diperoleh dari hasil wawancara, sedangkan data sekunder diperoleh dari profil LPD Desa Adat Subamia, laporan realisasi kredit LPD Desa Adat Subamia, laporan laba rugi LPD Desa Adat Subamia, dan gambaran penerapan konsep wrddhi grhiyad dalam pengendalian kredit pada LPD Desa Adat Subamia. Metode analisis yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa penerapan konsep wrddhi grhiyad sebagai nilai kearifan lokal Hindu dapat dijadikan landasan kerja dalam pengendalian kredit, karena mampu menekan dan mencegah resiko kredit macet. Penerapan konsep wrddhi grhiyad sebagai nilai kearifan lokal Hindu dalam pengendalian kredit efektif digunakan karena sudah selaras dengan tujuan dibentuknya Lembaga Perkreditan Desa (LPD) Desa Adat Subamia yaitu mensejahterakan masyarakat dan pihak LPD tanpa mengurangi nilai kearifan lokal Hindu.