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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

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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.
PROFESI AKUNTANSI DI ERA NEW NORMAL: APA YANG HARUS DIPERSIAPKAN? Luh Gede Kusuma Dewi; Nyoman Ayu Wulan Trisna Dewi
Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29503

Abstract

Pandemi Covid-19membawa pergeseran terhadap tatanan kehidupan. Berbagai macam tantangan muncul di era new normal, tidak terkecuali bagi profesi akuntansi. Penelitian ini bertujuan untuk mengetahui apa sajakah kriteria kecakapan yang dibutuhkan untuk menjalani profesi akuntansi di masa new normal, yang sesuai dengan data kebutuhan pasar kerja Akuntansi spesialisasi pemula yang diungkapkan di situs lowongan kerja Jobstreet. Populasi dan sampel dalam penelitian ini adalah 151 buah lowongan kerja yang terdiri atas kategori ‘Audit dan Pajak’; ‘Perbankan atau Keuangan’; ‘Keuangan atau Investasi’; serta ‘Akuntansi Umum atau Pembiayaan’. Hasil dari penelitian ini menemukan 17 kriteria kecakapan yang diungkapkan, yaitu: (1) Memiliki pengalaman kerja; (2) Memiliki sertifikat Brevet A dan B; (3) Memiliki pamahaman terhadap aturan pajak; (4) Memiliki kecakapan dalam mengoperasikan program komputer; (5) Memiliki kecakapan berkomunikasi; (6) Memiliki kecakapan dalam berbahasa asing; (7) Memiliki sikap mandiri; (8) Memiliki inisyatif tinggi; (9) Memiliki sikap disiplin; (10) Kecakapan dalam kerja sama tim/organisasi; (11) Memiliki kesediaan bekerja lembur; (12) Memiliki sikap detail dan teliti; (13) Memiliki sikap jujur; (14) Memiliki sikap bertanggung jawab; (15) Memiliki pemahaman akuntansi; (16) Memiliki kecakapan menganalisis; (17) Memiliki kecakapan dalam menyusun dan mempresentasikan laporan. Hasil penelitian diharapkan mampu menjadi acuan bagi calon pekerja untuk mempersiapkan diri memasuki dunia profesi akuntansi.
Analisis Pengelolaan Penjualan Penyambung (Entres) Kopi Berdasarkan Penerapan Social Oriented, Kebun Induk Kopi Robusta, Desa Sai, Kecamatan Pupuan Luh Gede Kusuma Dewi; Umbu Joka
AGRIMOR Vol 5 No 2 (2020): AGRIMOR - April 2020
Publisher : Fakultas Pertanian, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ag.v5i2.1011

Abstract

This study aims to: 1) To find out the background of Robusta Coffee Estate, Sai Village, Pupuan Subdistrict, selling coffee connoisseurs based on the application of Social Oriented; 2) To find out the characteristics and advantages of the Robusta Coffee Main Estate; and 3) To find out whether the sales of coffee connectors can achieve social oriented operations at the Robusta Coffee Estate operations, Sai Village, Pupuan District. This type of research is a qualitative study with research subjects, namely the Head of the Horticultural Agriculture Service Unit and Staff at the Robusta Coffee Estate. Data obtained in this study were collected through interviews, observations, documentation and literature studies. The results of this study indicate: 1) Background of Sales of Coffee Entres in Coffee Parent Farms is to provide coffee entres used by farmers in revitalizing their unproductive coffee plants; 2) Characteristics and Advantages of Application of Social Oriented is to improve the social life of the community so that it can improve the welfare of life through coffee farming activities; And 3) Sales of Oriented Social-Based Coffee Entres on Robusta Coffee Plantation Operations Activity is to set the selling price into two, specifically community coffee farmers at a price of Rp250 / section and project activities / Community Economic Institutions at a price of Rp750 / segment.
PENILAIAN KINERJA KOPERASI UNIT DESA (KUD) PENEBEL TABANAN DENGAN PENDEKATAN BALANCED SCORECARD I Gede Putu Banu Astawa; I Putu Julianto; Luh Gede Kusuma Dewi
Monex: Journal of Accounting Research Vol 9, No 1 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i1.1433

Abstract

 The study aimed to find out how the Penebel Tabanan Village Unit Cooperative Performance Assessment (KUD) with the Balanced Scorecard Approach. The purpose of this study is to determine the performance of Penebel Tabanan Village Unit Cooperatives (KUD) when measured using the Balanced Scorecard approach. This type of research is descriptive research. The data collection method used is the case study method at Penebel Tabanan Village Unit Cooperative (KUD). Data collection techniques are interviews or interviews, and documentation. The data analysis procedure used is calculating four perspectives on the Balanced Scorecard, namely: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. Based on the results of the measurement of cooperative performance, it shows that from a financial perspective for 2015 to 2018 it is 37.9465. Assessment for the overall score on the customer's perspective from 2015 to 2018 is 18,508. For the perspective of internal business processes from 2015 to 2018, this can be seen from the increase or achievement of targets in the process of innovation, operations, and after-sales services that are met or achieved with the total score obtained is 10. And for learning and growth perspectives from from 2015 to 2018 cooperatives amounted to 16.07. So the overall results of the Penebel Tabanan Village Unit Cooperative (KUD) performance appraisal with a total score of performance appraisal is 82.5245, so that it has a good reputation for cooperative performance during the testing period. Keywords: Cooperative Performance, Balanced Scorecard, Village Unit Cooperative   (KUD).
PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Sunitha Devi; Luh Gede Kusuma Dewi; Putu Eka Dianita Marvilianti Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.473 KB) | DOI: 10.31093/jraba.v4i1.141

Abstract

This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.
PENGGUNAAN E-MONEY TERHADAP PERILAKU KONSUMTIF MAHASISWA YANG DIMEDIASI KONTROL DIRI Luh Gede Kusuma Dewi; Nyoman Trisna Herawati; I Made Pradana Adiputra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.261 KB) | DOI: 10.24034/j25485024.y2021.v5.i1.4669

Abstract

This study aims to analyze the effect of e-money on the consumptive behavior of undergraduate accounting students in Bali Province which is mediated by self-control. This study uses a quantitative research design with an ex post facto approach and path analysis techniques. The data of this research were collected by distributing questionnaires openly using google form media to all universities in Bali. The study population was S1 Accounting students at all universities in Bali Province. The sample was selected using purposive random sampling technique. The total sample of the study was 354 people. The results showed that e-money and self-control had a direct effect on consumptive behavior. In addition, the results of the study also showed that self-control was able to mediate the relationship between e-money and consumptive behavior. This shows that it is important to improve self-control to form good financial behavior among accounting students.
Analisis Kesiapan dan Pengetahuan dalam Penyusunan Laporan Keuangan Berbasis SAK EMKM (Studi Kasus pada Usaha Menengah di Kabupaten Buleleng) Luh Gede Kusuma Dewi; Luh Gede Jayanti Mekar Sari
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21900

Abstract

UMKM merupakan salah satu pilar dalam kemajuan perekonomian bangsa Indonesia. Dalam menjalankan usahanya, setiap UMKM diharapkan menyusun laporan keuangan. Laporan keuangan ini digunakan untuk menganalisis kinerja keuangan dalam rangka membuat keputusan financial serta mempertanggungjawabkan manajemen atas penggunaan sumber daya dalam usaha tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana pengetahuan dan kesiapan pelaku usaha menengah di Kabupaten Buleleng dalam mengimplementasikan dan menyusun laporan keuangan yang berkualitas berbasis SAK EMKM. Metode pengumpulan data yang digunakan adalah dengan menyebarkan kuesioner ke 77 sampel yang didapat dari 189 populasi pelaku usaha menengah yang dihitung menggunakan rumus Slovin. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukkan bahwa sudah hampir seluruh pelaku usaha menengah mengetahui tentang dasar akuntansi serta aturan mengenai SAK EMKM sehingga telah siap dan mampu dalam menyusun laporan keuangan yang berkualitas. Penelitian ini diharapkan dapat memberikan kontribusi bagi pemerintah agar memberikan sosialiasi secara berkesinambungan tentang SAK EMKM kepada pelaku UMKM di Kabupaten Buleleng.
Model for Increasing Micro and Small Enterprises Performance through Optimizing the Role of BUMDes Ni Kadek Sinarwati; Luh Gede Kusuma Dewi; Febry Sugiantara; Bhisma Putra Wasuka; Sayu Anggi Safitri
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.40379

Abstract

The micro and small enterprises (MSEs) performance inequality between districts/cities is a must-be-solved problem since inequality is one of the issues concerned in the Sustainable Development Goals. Much previous research on the role of Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) performance revealed that BUMDes had a positive but not significant role. The reason is that BUMDes had not played an optimal role. This study aimed at building a model for improving the performance of Micro and Small Enterprises (MSEs) through optimizing the role of BUMDes. The data collected was primary data consisting of the causes of low MSEs performance, challenges, and opportunities for optimizing the role of BUMDes in improving MSE performance. Data were collected through a structured interview, in-depth interview, and Focus Group Discussion (FGD) methods. The results revealed that the model for improving MSEs' performance through optimizing the role of BUMDes was named the Dream House Model. This model requires that MSEs set a dream of experiencing a performance improvement that was set within three years. The main pillar in achieving this dream was that MSEs should revitalize and collaborate.
Pemanfaatan Financial Technology Dalam Pengelolaan Keuangan Usaha Mikro Dan Kecil Nyoman Trisna Herawati; Putu Sukma Kurniawan; Edy Sujana; Putu Eka Dianita Marvialianti Dewi; Luh Gede Kusuma Dewi
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2020): Februari
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.592 KB) | DOI: 10.31960/caradde.v2i2.281

Abstract

Tujuan kegiatan pengabdian kepada masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech). Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial technologi, (2) seminar dan pelatihan penyusunan laporan keuangan berbasis aplikasi Lamikro, dan (3)melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan 25 orang peserta dari IWAPI dan mahasiwa yang terlibat dalam program mahasiswa wirausaha (PMW) Undiksha. Hasil dari kegiatan adalah meningkatnya pengetahuan dan keterampilan tentang financial technologidan penyusunan laporan keuangan berbasis aplikasi lamikro. Hal ini dilihat dari hasil pretest dan posttest. Hasil posttest menujukkan terdapat peningkatan rata-rata tingkat pemahaman dan keterampilan dalam penggunaan fintech. Selain itu, dari penyebaran kuesioner mengenai efektifitas kegiatan menunjukkan respon yang cukup positif. Berdasarkan hal tersebut, dapat disimpulkan bahwa kegiatan PkM ini dapat berjalan sesuai dengan tujuan yang ditetapkan.
Pelatihan Pembuatan Tumpeng Upakara sebagai Upaya Peningkatan Omset UKM Adi Upakara I Nyoman Tri Anindia Putra; Ketut Sepdyana Kartini; Luh Gede Kusuma Dewi
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 2 No. 3 (2020): Juli
Publisher : STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30864/widyabhakti.v2i3.203

Abstract

Pengabdian Masyarakat ini bertujuan untuk meningkatkan omset bulanan mitra Usaha Kecil Menengah (UKM) di Banjar Pondok Kelod, Desa Gadungan Kecamatan Selemadeg Timur. UKM yang bergerak di bidang pembuatan upakara, dalam proses produksinya sangat di pengaruhi oleh banyak sedikitnya hari perayaan Agama Hindu. Pengabdian masyarakat ini bertujuan untuk meningkatkan omset mitra, yakni dengan memberikan pelatihan pembuatan tumpeng upakara. Materi pelatihan yang diberikan meliputi, bahan-bahan untuk pembuatan tumpeng, cara pembuatan tumpeng, serta pengemasan hingga pemasaran. Berdasarkan hasil penilaian pre-test terkait pemahaman awal mitra cara produksi tumpeng upakara hingga pengemasan yang siap dipasarkan masih tergolong rendah, yang mana rata-rata nilai pre-test dalam mengetahui bahan-bahan pembuatan tumpeng 45,55%, pembuatan tumpeng upakara 25,56% dan pengemasan serta pemasaran 35,45 %. Terlaksananya pelatihan pembuatan tumpeng upakara membuat mitra menjadi paham tahapan pembuatan hingga dihasilkan tumpeng yang siap dikemas dengan nilai post-test mengetahui bahan-bahan pembuatan tumpeng 92,55%, pembuatan tumpeng upakara 85,56% dan pengemasan serta pemasaran 75,45 %. Hal ini menunjukkan bahwa dengan diadakannya pengabdian terkait pelatihan pembuatan tumpeng upakara, mampu memberikan keterampilan baru terhadap mitra dan omset bulanan mitra meningkat sebesar 87,29%.
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