Article Per Year (5 Year)
p-Index From 2019 - 2024
6.827
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Bisma: Jurnal Manajemen Parta: Jurnal Pengabdian Kepada Masyarakat JRABA Jurnal Akses Dharma Jnana
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Widya Akuntansi dan Keuangan

 1 
ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG DAN PENERAPAN AKUNTANSI PADA PT. INDAHWATI SARI Luh Gede Kusuma Dewi; Ni Luh Putu Sandrya Dewi; Putu Ayu Kris Diantari Putri
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.053 KB) | DOI: 10.32795/widyaakuntansi.v2i1.538

Abstract

Problems that often occur in companies is that inventory management must be optimal. Inventory is a very large company asset. So, control and application is very important. Therefore, internal control system must be implemented and carried out properly and effectively in order to avoid such mistakes or fraud. The purpose of this study was to determine the internal control of merchandise inventory and the application of its accounting at PT. Indahwati Sari. The method used is perpetual recording system. The valuation method used is FIFO, and Financial Accounting Standards (PSAK) NO.14 regarding inventory. The results are inventory internal control system at PT. Indahwati Sari is running quite effectively.
THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDES AND PERSONALITY ON THE BEHAVIOR OF FINANCIAL MANAGEMENT OF TRADERS IN GUWANG GIANYAR ARTS MARKET, BALI IN THE COVID-19 PANDEMIC Ni Luh Putu Sandrya Dewi; Luh Gede Kusuma Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4117

Abstract

The implementation of PSBB (Large-Scale Social Restrictions) in early 2020 until the implementation of PPKM (Enforcement of Restrictions on Community Activities) in Java-Bali causes economic problems to still be felt for the majority of the community, especially business actors who must make the right strategy to survive during this pandemic. Business actors must have knowledge, attitude and personality about financial management, so that challenges in facing economic difficulties during this pandemic can be overcome. Therefore, this study aims to determine the effect of financial knowledge, financial attitudes, and personality on financial management behavior of traders at the Guwang Art Market, Gianyar, Bali. The research subject is 36 respondents, namely Guwang art market traders. This research was analyzed using multiple linear regression analysis. The results showed that financial knowledge had a positive effect on financial management behavior. Finance attitude has a positive effect on financial management behavior. However, different results indicate that personality has no effect on financial management behavior. Pemberlakuan PSBB (Pembatasan Sosial Berskala Besar) di awal tahun 2020 hingga pada pemberlakuan PPKM (Pemberlakukan Pembatasan Kegiatan Masyarakat) di Jawa-Bali menyebabkan permasalahan ekonomi masih dirasa berat bagi sebagian besar masyarakat, terutama pelaku usaha yang harus membuat strategi tepat untuk bertahan di masa pandemi ini. Pelaku usaha harus mempunyai pengetahuan, sikap dan kepribadian tentang manajemen keuangan, sehingga tantangan dalam menghadapi kesulitan ekonomi di masa pandemi ini dapat diatasi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, sikap keuangan, dan kepribadian terhadap perilaku manajemen keuangan pedagang Pasar Seni Guwang, Gianyar, Bali pada masa pandemi covid-19. Subjek penelitian adalah 36 orang responden yaitu pedagang pasar seni Guwang. Penelitian ini dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menujukkan bahwa pengetahuan keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Sikap keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Tetapi, hasil berbeda menunjukkan bahwa kepribadian tidak berpengaruh terhadap perilaku manajemen keuangan.
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Astawa, I Gede Putu Banu Bhisma Putra Wasuka Dewi, Putu Eka Dianita Marvilianti Edy Sujana Febry Sugiantara Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Gusti Ngurah Pradnyana Putra I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Hery Putra Pratama I Putu Julianto Kadek Bagus Devana Arta Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Putri Trisnayanti Komang Yogiswara Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Ary Meitriana Made Dinda Mariadi Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Komang Purwaningsih Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Parwati, Ni Kadek Ayu Yusi Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sayu Anggi Safitri Sunitha Devi Umbu Joka Wati, Luh Putu Erlina Ariya