Ni Made Rai Juniariani
Fakultas Ekonomi Universitas Warmadewa

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THEORY OF PLANNED BEHAVIOR PADA MINAT BERWIRAUSAHA DENGAN PENGETAHUAN AKUNTANSI SEBAGAI VARIABEL MODERASI Ni Made Rai Juniariani; Ni Made Intan Priliandani
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.297

Abstract

Unemployment is still a problem in this country. One of the causes of the high unemploy­ment rate is the lack of interest in community entrepreneurship. This study aims to explore the influence of the theory of planned behavior on interest in entrepreneurship with accounting knowledge as a moderating variable. The sample used is 224, namely the seventh semester students of the Accounting Study Program, Faculty of Economics, Warmadewa University. De­termination of the sample using Slovin formula and data collection techniques carried out by distributing questionnaires to respondents with the survey method. To answer the research hypothesis, use an analysis tool that is Moderated Regression Analysis. The results showed that the theory of planned behavior had a positive effect on entrepreneurial interest. Accounting knowledge is proven to strengthen the influence of attitude towards Behavioral on entrepre­neurial interest, and strengthen the influence of subjective Norm on entrepreneurial interests. But accounting knowledge is not proven to strengthen the influence of perceived behavioral control on entrepreneurial interests.
ANALISIS KINERJA UMKM DARI PERSPEKTIF PRODUKSI DAN KEUANGAN PADA UMKM PATUNG UANG KEPENG DI MAS UBUD Ni Made Rai Juniariani; Ni Putu Sri Mariyatni; Ni Luh Putu Widhiastuti; I Gede Ngurah Sunata
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 8 No. 2 (2019): 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 has been known as an area of ​​art with a variety of cultural characteristics and customs that are owned. Some areas in Bali have their own uniqueness with the content of local culture such as handicraft sculpture from Uang Kepeng. At first the statue of Uang Kepeng was devoted to various kinds of Hindu traditional ceremonies in Bali, but now it has been designated for commercial purposes, which is usually this statue was purchased to add luxury to the interior of the guest room, hotel / villa waiting room, or luxury restaurant. The problems faced by the two partners include: 1) Do not have a bookkeeping to calculate profit and loss, the cost of production and the recording of assets owned. 2) Do not have SOP, either related to raw materials (Uang Kepeng) or the flow in the production process. 3) The equipment which is owned by its economic age has expired so that it often suffers damage such as shaved machines, sitting drills, sensor machines, grinders, jigsaw machines, and chisels. 4) Difficulties to meet the demand for Uang Kepeng due to rare species of Kepeng. 5) The size of the showroom and production site is very narrow so it is difficult to arrange between the production site and the showroom. 6) Marketing is done only with a blog and never updated information from "Sri Kresna Wood Carver", 7) Does not have a product catalog so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a bookkeeping system both profit and loss and cost of production, 2) Preparation of SOP in purchasing raw materials (Uang Kepeng) and the production process flow. 3) Arrangement of facilities for production sites. 4) Assist in finding and procuring raw materials (Uang Kepeng), 5) Procurement of some equipment that has been damaged. 6) Procurement of facilities and infrastructure that support the production activities of craftsmen. 7) Making a catalog of products owned. 8) Making promotional / marketing strategies through website creation. 9) Perform exhibitions at local and national events.