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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JUIMA : Jurnal Ilmu Manajemen Jurnal Akuntansi Multiparadigma International Journal of Interreligious and Intercultural Studies DHARMASMRTI: Jurnal Pascasarjana UNHI Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
Cokorda Gde Bayu Putra
Universitas Hindu Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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BUMDESA SEBAGAI MOTOR PENGGERAK EKONOMI DESA BERBASIS KEARIFAN LOKALDI KABUPATEN BADUNG Cokorda Gde Bayu Putra
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 2 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22.391 KB) | DOI: 10.36733/juima.v8i2.285

Abstract

Badan Usaha Milik Desa thereafter called BUMDesa is a social business institution that provides the needs of the village communities. The Badung Regency Government always tries to encourage the villages in Badung Regency to form a BUMDesa by issuing the legal product of the Badung Regency Regional Regulation Number 1 on 2015 concerning the Establishment and Management of Village-Owned Enterprises. The research method in this study used a qualitative research with a descriptive approach, with a research focus are (1) the importance of the establishment of a BUMDesa in Badung Regency, (2) business opportunities that can be worked on by BUMDesa in Badung Regency and (3 ) the principle of financial management of BUMDesa in accordance with the values ​​of Balinese local genius based on Hinduism. The result of this study is that the existence of a BUMDesa must be in accordance with the laws and regulations and the Badung Regency Regional Regulation which is then regulated by the Village Regulation. Business development carried must be adopt the village's potential and the design of the Badung Regency Spatial Plan. For existence and sustainability, BUMDesa must be implemented Balinese local genius based on Hinduism such Slokantara, Catur Purusha Artha, and Tri Hita Karana.
SPIRIT KEARIFAN LOKAL BALI DALAM AKUNTABILITAS DESA ADAT Cokorda Gde Bayu Putra; Ni Ketut Muliati
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.32

Abstract

Abstrak: Spirit Kearifan Lokal Bali dalam Akuntabilitas Desa Adat. Penelitian ini mencoba mengungkap dan menggali makna pelaksanaan akuntabilitas keuangan desa adat dengan spirit kearifan lokal Bali. Penelitian ini menggunakan metode fenomenologi yang berusaha mengungkap cara pandang prajuru atau pengurus dalam menerapkan praktik akuntabilitas keuangan. Hasil penelitian menunjukkan bahwa praktik akuntabilitas dilakukan secara terbuka pada saat rapat desa. Praktik akuntabilitas yang dijalankan oleh prajuru tersebut dipengaruhi oleh falsafah tri hita karana. Akuntabilitas bernilai parahyangan, pawongan, dan palemahan merupakan bentuk harmonisasi hubungan manusia dengan Tuhan, sesama manusia, dan alam lingkungannya. Abstract: The Spirit of Balinese Local Wisdom in Traditional Villages Accountability. This study tried to reveal the meaning of financial accountability practices in traditional villages with the spirit of Balinese local wisdom. This study used a phenomenological method which attempts to reveal the perspective of the prajuru (financial accountability manager). The results showed that accountability was practised openly during village meetings. The accountability practice carried out by the prajuru is influenced by the tri hita karana philosophy. Accountability with the values of parahyangan, pawongan, and palemahan was a form of harmonization of human relations with God, fellow humans, and the natural environment.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA PRICE TO BOOK VALUE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Cokorda Gde Bayu Putra; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.05.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.416 KB)

Abstract

Penelitian ini bertujuan menguji pengaruh CSR dan CG pada PBV perusahaan dan menguji pengaruh CG pada hubungan CSR dengan PBV perusahaan perbankan yang listing di BEI. Data diperoleh melalui website www.idx.co.id dan ICMD 2008-2011. Berdasarkan kriteria purposive sampling jumlah sampel 28 bank, dengan menggunakan tahun amatan 2008-2011, sehingga diperoleh jumlah sampel menjadi 112 bank. Pengujian dilakukan dengan analisis faktor dan regresi moderasi. Hasil pengujian menunjukkan bahwa pengungkapan CSR berpengaruh pada PBV, namun CG tidak berpengaruh pada PBV. Disisi lain CG ternyata berpengaruh pada hubungan CSR dengan PBV perusahaan.   Kata Kunci :    Price to Book Value, Corporate Social Responsibility, Corporate Governance.
PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA UMKM KERAJINAN BATOK KEPALA DI DESA TIMPAG KERAMBITAN TABANAN Kadek Dewi Padnyawati; Ni Putu Ayu Kusumawati; Mirah Ayu Putri Trarintya; Ni Made Wisni Arie Pramukiwisn; Ni Wayan Alit Erlinawati; Cokorda Gde Bayu Putra
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

Most of the people in Timpag Village, Kerambitan District, Tabanan, rely on agriculture, plantations and livestock. The majority of plantation products in Timpag Village are head producers. The community in Timpag Village processes coconut into various kinds of preparations such as food and crafts. MSME coconut shell crafts Mr. Si Made Merta has been running for 7 years by processing coconut shells into extraordinary handicrafts such as soap holders, ashtrays, buckles, incense holders and other shell crafts with various unique and interesting shapes. The problem faced by MSME Mr. Si Made Merta in running his business is a lack of understanding of marketing and preparation of financial reports so that the business he is running has not been able to develop properly. Marketing techniques have a very important role in running a business because customer satisfaction is the final goal in marketing techniques, it is necessary to understand and understand proper marketing management. Financial reporting in a business is the final process of the accounting process. This report serves as information material and decision-making material for users in running their business. Based on these problems, we provide assistance and training in simple Marketing Techniques and Financial Statement Preparation Training so that in the future the business can be more advanced and compete in the midst of the current rapid economic growth. With this community service, it is hoped that MSMEs Mr. Si Made Merta will be able to carry out marketing techniques properly and also in preparing correct financial reports.
The Value of Pancasila in Foundation Financial Accountability Practices Cokorda Gde Bayu Putra; Ni Komang Sumadi; Ni Ketut Muliati
International Journal of Interreligious and Intercultural Studies Vol 5 No 1 (2022): International Journal of Interreligious and Intercultural Studies
Publisher : UNHI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ijiis.vol5.iss1.2022.2850

Abstract

The main objective of this paper is to explain The Value of Pancasila in Foundation Financial Accountability Practices. Financial accountability is a demand that attempts tonot only ensure that fiancial governance is well effiient, but also to create public trust. The compilation and submission of fiancial reports is one approach of applying fiancialaccountability procedures in a non-profi organization that engages with the public. Through the phenomenological approach, it is found that applications of the teaching of God, Human Value, Spirit of Unity, Spirit of Collaborative, and Justice that constitute Pancasila’s spirit also inspire the Foundation’s spirit of accountability implementation.
TRANSPARANSI KEUANGAN PADA PENGELOLAAN RITUAL DI PURA ULUN DANU BATUR Cokorda Gde Bayu Putra; Ni Komang Sumadi
DHARMASMRTI: Jurnal Ilmu Agama dan Kebudayaan Vol 21 No 2 (2021): Dharmasmrti: Jurnal Ilmu Agama dan Kebudayaan
Publisher : Pascasarjana Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ds.v21i2.2137

Abstract

Artikel ini mencoba menggambarkan praktik transpransi pada pengelolaan ritual upacara di Pura Ulun Danu Batur. Melalui pendekatan deskriptif, artikel ini menjelaskan adanya pengungkapan dan penyediaan informasi keuangan yang dijalankan oleh Pengempon Pura pada saat Upacara Ngusaba Kadasa sebagai bagian dari penerapan tata kelola organisasi yang baik. Transparansi aktivitas keuangan yang dijalankan tersebut setidaknya menjadi sebuah keunikan tersendiri bagi wajah pengelolaan Pura sebagai tempat ibadah. Artikel ini juga menunjukkan upaya pengempon untuk menampilkan keterbukaan informasi keuangan sebagai bagian dari bentuk persembahan yang tulus kepada Ida Bhatara.
MENGUNGKAP SISI LAIN BIAYA DALAM UPACARA PELEBON PURI AGUNG UBUD Cokorda Gde Bayu Putra; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.19 KB) | DOI: 10.32795/widyaakuntansi.v1i1.248

Abstract

This article explains the other meaning of costs in the Traditional Ceremony that took place in the Ubud Village. The purpose of this article is actually to uncover the other side of the cost of the “Pelebon Ceremony” in the Puri Agung Ubud Family. The costs incurred for the implementation of the Pelebon Ceremony are very expensive because it uses many symbols, such as: Bade, Lebu, Tragtag, Banten, pigs and supported by thousands of Ubud people. This article includes qualitative research written using a phenomenological approach through interviews with several important informants. This article succeeded in identifying three other meanings of the costs incurred in the Pelebon Ceremony in Puri Agung Ubud, namely: the concept of Rna (debt), the identity of social strata and family gathering event.
SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK Cokorda Gde Bayu Putra
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 (204.631 KB) | DOI: 10.32795/widyaakuntansi.v2i1.540

Abstract

Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs with Activity Based Costing calculations. This study was conducted at PT. Tirtha Bulan Bali, a garment that carries out production based on the order method.Through this article, it is produced that Activity Based Costing produces cost of production more accurate because overhead costs are charged to products using more cost drivers both unit and non-unit based.
PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA PEMERINTAH KABUPATEN GIANYAR Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra; I Putu Teresna Jaya Manggala
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 (948.002 KB) | DOI: 10.32795/widyaakuntansi.v2i1.542

Abstract

Research conducted aims to get a clear of financial accountability seen from the understanding of the financialaccounting system in the Gianyar Regency Government, getting an idea of financial accountability seen from the activity control, try to give suggestions that can help the Gianyar Regency Government in solving the problems faced, especially the problems studied, namely the influence of understanding the regional financial accounting system and control activities on financial accountability in Gianyar Regency Government. The result of overall lregression analysis indicate that 66,2% of the independent variables can be explained by the depemdent variable, while the remaining 33,8% is explained by other factors or variable,
PENGUATAN ORIENTASI KEWIRAUSAHAAN UMAT HINDU MELALUI KEUNGGULAN BERSAING BERBASIS LOCAL WISDOM PADA KELOMPOK TANI SARI KELA CEMPAKA DI DESA PEJENG KANGIN, TAMPAKSIRING, GIANYAR Ni Luh Adisti Abiyoga Wulandari; Ni Komang Sumadi; I Gede Aryana Mahayasa; Cokorda Gde Bayu Putra; Ida Bagus Gede Parandita; Ni Kadek Sintha Rila Cahyani
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.3114

Abstract

The Sari Kela Cempaka farmer group was formed as an alternative activity due to the impact of the Covid-19 pandemic which destroyed the tourism industry in Tampaksiring District. This farmer group was formed as a forum for approximately 20 honey bee farmers. This farmer group has a problem with the lack of facilities and infrastructure in developing this farmer group so that it can become a good center for kele honey bee farmers in Pejeng Kangin village. Lack of sufficient knowledge about good honey bee cultivation, and the arrangement of cultivation sites, including harvesting bee honey products and marketing the products that have been produced. Currently, everything is still done conventionally and still on a very small scale. The farmers who are members of this farmer group have realized the potential of the products they produce and their marketing potential is very good. Based on the partners' problems, community service activities were carried out in the form of 1) procurement of kele honey bee colonies and a Honey Refractometer to increase the quantity and quality of production of kele honey produced, 2) assistance in modern honey bee cultivation, 3) counseling on the use of social media in activities product marketing, 4) training in the preparation of simple financial reports. This community service activity has positive implications for partners so that they can improve their current entrepreneurial orientation through competitive advantage based on local resources.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Gede Dalem Sukawati Dewa Nata Anak Agung Ketut Agus Suardika Ayu Putu Suari Maladewi Dewa Ayu Julia Oka Dian Novita Sari Gusti Ayu Putu Wiwik Anggraeni I Gede Aryana Mahayasa I Gede Eka Budiastawa I Kadek Alit Arinata I Kadek Pebri Artana I Ketut Eka Putra I Putu Teresna Jaya Manggala I Wayan Junaedi Setiawan Ida Bagus Gaga Surya Prabawa Ida Bagus Gede Parandita Ida Bagus Putra Astika Julia Emas Putria Wijaya Kadek Dewi Padnyawati Luh Putu Ayu Rismayanti Made Artha Wiyoga Made Sri Rejeki Arthasari Mirah Ayu Putri Trarintya Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Ade Riski Sapitri Ni Kadek Dinda Artha Dharmayanti Ni Kadek Sintha Rila Cahyani Ni Kadek Suarniti Ni Ke Muliati Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Sumadi Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Luh Adisti Abiyoga Wulandari Ni Luh Mutia Putri Ni Luh Putu Suri Witari Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Chika Candra Pramesti Ni Putu Meri Yanti Ni Putu Widyarini Ni Wayan Alit Erlinawati Pradnyandari Gusti Ayu Made Gangga Putri Puspasari Ni Luh Putu Cita Ayu Putu Citta Nirmala Putu Elfreda Carissa Aspasia Sang Ayu Putu Arie Indraswarawati