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All Journal Krisna: Kumpulan Riset Akuntansi J-MACC : Journal of Management and Accounting QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Warmadewa Management and Business Journal (WMBJ) JASF (Journal of Accounting and Strategic Finance) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Environmental, Sustainability, and Social Science Aptekmas : Jurnal Pengabdian Kepada Masyarakat
I Nyoman Sutapa
Faculty Of Economics And Business, University Of Warmadewa, Indonesia
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Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget I Nyoman Sutapa; Ni Putu Riski Martini; Ni Luh Putu Mita Miati
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.28

Abstract

This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant.
PENGARUH RASIO DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2016 I Nyoman Sutapa
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.512 KB)

Abstract

This study aims to test whether the ratio analysis consisting of Current Ratio (CR), Debt Equity Ratio (DER), Return on Equity (ROE), and Financial Performance consisting of Earning per share (EPS) have an effect on Stock Price. The population in this study is the company that entered in the index LQ45 in 2015-2016. The sampling technique used in this study is by purposive sampling where the sample is selected on the basis of certain considerations or criteria and the number of samples obtained in the study were 56 companies. The results showed that: (1) Current Ratio has a positive effect on stock prices. (2) .Debt to Equity Ratio does not affect the stock price. (3) .Return on Equity does not affect the stock price (4) .Earning per share has a positive effect on stock prices. Keywords : Current Ratio, Debt Equity Ratio, Return on Equity, Earning per share, Stock Price.
Hubungan Sistem Pengendalian Internal dan Gaya Kepemimpinan Terhadap Kinerja Karyawan di Swan Keramas Bali Ni Luh Putu Mita Miati; I Nyoman Sutapa; Putu Gede Wisnu Permana Kawisana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1034

Abstract

Employees play an important role in carrying out all company activities in order to grow to maintain the survival of the company. To create reliable human resources requires good management so that employee performance is more optimal. Internal Control and Effective leadership style are needed in a company organization to be able to improve the performance of all employees in achieving the goals set by the company. The research design used in this study is a survey method. The population in this study was all employees at Swan Keramas Villas Bali which amounted to 51 employees. To be able to better generalize then the sample in this study uses saturated samples. From the results of the study, the results of the Internal Control System have a positive effect on employee performance and leadership style has a positive effect on employee performance. In this study has a value of R Square of 0.696 then, for further research it is recommended to multiply the sample and add some variables
The Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency Luh Gede Pande Sri Eka JAYANTI; I Nyoman SUTAPA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i2.26

Abstract

This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.
Analysis Implementation Of Accounting Information System To Financial Reports Of Small And Medium Enterprises I Nyoman SUTAPA; Ni Luh Putu Mita MIATI
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i3.39

Abstract

MSMEs are required to be able to provide information related to financial position and changes in financial position that are useful in making decisions. Based on the results of interviews, several small and medium enterprises in the city of Denpasar still experience difficulties in preparing financial reports for the purposes of measuring the performance of small and medium enterprises. A good accounting information system is needed to facilitate MSMEs in preparing financial reports, one of which is for the purposes of measuring the performance of MSMEs. in this study will examine the effect of the application of accounting information systems and company categories on the ability to compile financial reports of small and medium enterprises in BALI, Denpasar city. The sample in the study amounted to 100 MSMEs. The data analysis technique used Partial Least Square (PLS) analysis. As a result, the application of the accounting information system has a positive effect on the ability to measure the performance of small and medium enterprises in Denpasar, Bali and the category of small and medium enterprises has no effect on the ability to measure the performance of small and medium enterprises in Denpasar. the city of BALI.
Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach Ni Luh Putu Mita MIATI; I Nyoman SUTAPA
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.81

Abstract

Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization. The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.
Efektifitas Sistem Informasi Akuntansi Dan Manajemen Dalam Pengembangan Ekowisata Monkey Forest Di Desa Adat Padang Tegal I Nyoman Sutapa; I Gde Agung Wira Pertama
Warmadewa Management and Business Journal (WMBJ) Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.2.1.2020.10-16

Abstract

Abstract This study aims to describe the effectiveness of the Accounting Information System (AIS) and Management Information System (SIM) in Padang Adat Village as a source of budgeting information for the development of Ecotourism in the tourist attraction of Ubud's Monkey Key. Data collection is carried out through literature studies, verification and direct observation in the field, interviews and observations. The place of this research is in the traditional village of Padang Tegal and the Ubud Forest tourist attraction. Based on the research results of accounting information systems and management information systems can help the development of Ecotourism in the tourist attraction of Ubud's Monkey Forest through information generated and used as material for decision making by the Padangtegal village through the effectiveness of accounting information systems and the effectiveness of management information systems. Keywords: Effectiveness of Information Systems, Ecotourism Development Abstrak Penelitian ini memiliki tujuan mendeskripsikan efektivitas Sistem Informasi Akuntansi (SIA) dan Sistem Informasi Manajemen (SIM) di Desa Adat Padang tegal sebagai sumber informasi pembuatan anggaran untuk pengembangan Ekowisata di objek wisata Monkey Forest Ubud. Pengumpulan data dilakukan melalui studi literatur, verifikasi dan pengamatan langsung di lapangan, wawancara serta observasi. Tempat penelitian ini adalah di desa adat padang tegal dan objek wisata monkey forest Ubud. Berdasarkan hasil penelitian sistem informasi akuntansi dan sistem informasi manajemen dapat membantu pengembangan Ekowisata di objek wisata Monkey Forest Ubud melalui informasi yang dihasilkan dan dijadikan bahan pengambilan keputusan oleh desa pekraman padangtegal melalui efektifitas sistem informasi akuntansi dan efektifitas sistem informasi manajemen. Kata Kunci: Efektifitas Sistem Informasi, Pengembangan Ekowisata
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN MANAJEMEN BERBASIS KOMPUTERISASI PADA USAHA PAKAN TERNAK I Nyoman Sutapa; I Gde Agung Wira Pertama; Ni Putu Riski Martini
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 7 No. 3 (2021): DESEMBER
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.657 KB) | DOI: 10.30997/qh.v12i3.4408

Abstract

Kecamatan payangan kabupaten Gianyar provinsi BALI memiliki perkembangan jumlah peternak yang semakin tahunnya semakin meningkat, hal ini menyebabkan banyak usaha dagang pakan ternak bermunculan namun, usaha dagang tersebut masih banyak yang belum memiliki sistem pembukuan yang baik sehingga para pedagang kesulitan untuk menghitung berapa jumlah saldo yang sebenarnya baik itu saldo hutang, piutang, dan perputaran kas. Selain itu para pedagang terkendala dengan peminjaman modal ke pihak perbankan karena perbankan meminta data keuangan yang sesuai standar. Untuk itu pengabdian ini dilakukan dengan memilih salah satu usaha dagang pakan ternak yang bisa diajak menjadi mitra Kerjasama pengabdian di kecamatan payangan. Metode pelaksanaan untuk program kemitraan masyarakat ini adalah dengan Pemasangan alat untuk mempermudah proses pencatatan keuangan, Sosialisasi proses pencatatan dengan sistem informasi akuntansi, Sosialisasi penggunaan laporan keuangan dengan sistem informasi manajemen. Hasil dari program kemitraan masyarakat ini adalah memberikan solusi berupa Terpasangnya 1 unit tablet untuk melakukan pencatatan dan 1 unit printer untuk mencetak nota, Peningkatan pemahaman proses pencatatan akuntansi dengan menggunakan sistem informasi akuntansi dan Mitra mampu menggunakan informasi akuntansi untuk meningkatkan kualitas pengambilan keputusan manajemen.
KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari; I Nyoman Sutapa
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4148

Abstract

This study aims to determine and analyze the Health of National Banking during the Covid-19 Pandemic on Firm Value through Financial Performance with the observation year 2018 to 2020. National banking conditions are analyzed using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The reason for choosing the banking sector in this study is because researchers want to know the impact of the Covid-19 pandemic on the banking sector and its effect on the economy of the Indonesian people. The sampling technique uses Probability Sampling type Simple Random Sampling. Meanwhile, the sampling used the Slovin Formula so that a sample of 32 companies with 96 observations was obtained. This study used 19 hypotheses. Our findings generally show that the average national bank is still in good health despite being in extraordinary conditions like the current pandemic. This is due to the consistency of other professions such as civil servants or MSME actors in fulfilling their obligations to banks so that they can support and anticipate credit problems that may arise in national banks. The results of the hypothesis test showed that only four (4) hypotheses were accepted, they are H1a, H3, H4, and H9. The results of the F test show that 71% of the firm value is influenced by Risk Profile, Good Corporate Governance, Earnings, Capital and Financial Performance.
PENGEMBANGAN KERAJINAN SENI UKIR DAN BANGUNAN TRADISIONAL BALI DI DESA SINGAPADU TENGAH I Wayan Parwata; I Nyoman Sutapa; Lilik Antarini; I Wayan Wesna Astara
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i2.6755

Abstract

Central Singapadu Village is located in the Sukawati sub-district, Gianyar Regency, Bali. It is a traditional village that is still thick in customs and culture. Various economic activities that have developed since before the pandemic include: batik crafts, sculptures, carvings, paintings, Money Kepeng, handicrafts (handicrafts), and Balinese styl building crafts. The average resident in Central Singapadu village has the ability to craft Balinese-style buildings. Carving art is very influential on Balinese traditional buildings because in making Balinese traditional buildings various types of carvings are needed in it. In the midst of the dynamic development of micro, small, and medium enterprises, the community or business group is expected to have legality, while legacy ownership of its business is still low. The purpose of this activity is to see the development of community group businesses in Central Singapadu village, Gianyar which can be developed as regional superior products and increase community effort and creativity in an effort to improve their welfare. The method of implementing activities used is Asset Based on Community Development (ABCD) by emphasizing community business assets and mobilizing community assets into a pure opportunity for the community in encouraging businesses to become superior products. After this activity was carried out, the partners invited to collaborate in this activity experienced an increase in knowledge about anthropometric applications, the process of recording financial activities, carving techniques, and traditional Balinese buildings.
Co-Authors A.A Pt. Agung Mirah Purnama Sari Anak Agung Ayu Lila Paramasatiari I Gde Agung Wira Pertama I Gde Agung Wira Pertama I Wayan Parwata I Wayan Wesna Astara Indah Permatasari Lilik Antarini Luh Gede Pande Sri Eka JAYANTI Ni Luh Putu Mita Miati Ni Luh Putu Mita MIATI Ni Luh Putu Mita MIATI Ni Luh Putu Mita Miati Ni Luh Putu Mita Miati Ni Made Suindari Ni Putu Riski Martini Ni Putu Riski Martini Putu Arya Suryanditha Putu Gede Wisnu Permana Kawisana