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MENGUATKAN BRANDING TENUN ENDEK KHAS BULELENG MELALUI REVITALISASI PEWARNAAN DENGAN FIKSATOR NANOPASTA ANORGANIK BERBAHAN ABU VULKANIK GUNUNG AGUNG Karyasa, I Wayan; Astawa, I Gede Putu Banu; Pradnyana, I Gede Ardwi; Oviantari, Made Vivi
JURNAL WIDYA LAKSANA Vol 10, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

In the Covid-19 pandemic era, most of craft industries, including Buleleng endek ethnical woven crafts, had an impact on sales drastically. Woven craft industries did some preventive efforts, one of them was through enhancing ecofriendly industry branding, i.e. through intensifying yarn dying using natural colors from local raw materials. However, the main problems on color quality, color fastness, tensile strength and ductile ability of colored yarns resulted by natural dyeing should be handled. Our current finding on inorganic nanopaste fixator of natural colors could be as solution. The natural color dyeing technology was applied for cotton as well as silk yarn by using local color natural resources. It resulted that the yarns had better color quality, good grade color fastness and higher tensile strength and ductile ability. The industrial partner had good response on the natural dyeing technology, where it was also supported by good response from costumer candidates of the endek woven crafts. The revitalization of natural dyeing technology through applying inorganic fixator nanopaste affected the stronger branding of Buleleng endek woven crafts through enhancing the selling revenue.

Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Bank Sampah Kalibukbuk Bersih (KALIBER) di Desa Kalibukbuk Kec/Kab Buleleng Santiani, Putu; Astawa, I Gede Putu Banu
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36098

From research conducted at the KALIBER Waste Bankit shows that the KALIBER waste bank customers always increase every year, but it is very unfortunate if the KALIBER waste bank has not made financial reports in accordance with SAK-EMKM. So this research was conducted with the aim of compiling Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at the Clean Kalibukbuk Waste Bank (KALIBER) in Kalibukbuk Village,Â Buleleng city. The research method is carried out using qualitative methods using data collection techniques through interviews, observations, literature studies, and documentation. From the problems encountered, the solution is to prepare financial statements in accordance with SAK-EMKM by obtaining results on the income statement for July â€“ December 31, 2020 amounting to Rp 2.176.200Â and for the balance sheet/financial position report showing the total assets and liabilities of Rp 120.215.525.Keywords: Waste bank, SAK EMKM, financial reports

Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji Sari, Corina Metha; Astawa, I Gede Putu Banu
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35550

This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises

Pengaruh Opini Audit, Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Bali Tahun 2015-2019 Suandani, Kadek Peni; Astawa, Gede Putu Banu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34529

This study aims to determine the effect of audit opinion, capital expenditure, local revenue and balance funds on financial performance. This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in regencies / cities in Bali Province. The population in this study were all districtsÂ / cities in Bali Province with 8 districts and 1 municipality. The Budget Realization Report that will be studied is in 2015-2019 or for five years, so that the total population in this study is 45 reports. The sample was taken using the total sampling method, in order to obtain a sample of 45. The data of this study were collected using the documentation method which was then processed by multiple linear regression analysis with the help of SPSS.The results of the study state that audit opinion, capital expenditures, local revenue, general allocation funds, and special allocation funds have a positive effect on government financial performance.

Pengaruh Opini Audit, Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Bali Tahun 2015-2019 Kadek Peni Suandani; Gede Putu Banu Astawa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34529

This study aims to determine the effect of audit opinion, capital expenditure, local revenue and balance funds on financial performance. This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in regencies / cities in Bali Province. The population in this study were all districts / cities in Bali Province with 8 districts and 1 municipality. The Budget Realization Report that will be studied is in 2015-2019 or for five years, so that the total population in this study is 45 reports. The sample was taken using the total sampling method, in order to obtain a sample of 45. The data of this study were collected using the documentation method which was then processed by multiple linear regression analysis with the help of SPSS.The results of the study state that audit opinion, capital expenditures, local revenue, general allocation funds, and special allocation funds have a positive effect on government financial performance.

Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji Corina Metha Sari; I Gede Putu Banu Astawa
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35550

This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises

Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Bank Sampah Kalibukbuk Bersih (KALIBER) di Desa Kalibukbuk Kec/Kab Buleleng Putu Santiani; I Gede Putu Banu Astawa
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36098

From research conducted at the KALIBER Waste Bankit shows that the KALIBER waste bank customers always increase every year, but it is very unfortunate if the KALIBER waste bank has not made financial reports in accordance with SAK-EMKM. So this research was conducted with the aim of compiling Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at the Clean Kalibukbuk Waste Bank (KALIBER) in Kalibukbuk Village, Buleleng city. The research method is carried out using qualitative methods using data collection techniques through interviews, observations, literature studies, and documentation. From the problems encountered, the solution is to prepare financial statements in accordance with SAK-EMKM by obtaining results on the income statement for July – December 31, 2020 amounting to Rp 2.176.200 and for the balance sheet/financial position report showing the total assets and liabilities of Rp 120.215.525.Keywords: Waste bank, SAK EMKM, financial reports

Pengaruh Pengembangan Mutu Karyawan, Komitmen Organisasi, dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan: (Studi Kasus LPD Kecamatan Seririt) Desy Kristina; I Gede Putu Banu Astawa
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

The study aims to find out how variable employee quality development, organization commitment, and internal control effectiveness affect prevention. The study was conducted with a quantitative method. The population which is the unit for analysis in this study is 19 pd in the sheath district. How the sample is taken is by an impressive sampling with the number of respondents to 51. The type of data in this study is the primary data and secondary data. Data collection is done using a questionnaire's instrument. The measurement was conducted through a Likert scale. The research data analysis was throough multiple linear regression analysis of SPSS Version 24.0. The results of this study were as follows: employee quality, organization commitment, and the effectiveness of internal control affect cheating prevention, an independent variable contribution is 70.9%.Keywords: MSME, Pentahelix, Collaboration Keywords : Employee Quality, Organizational Commitment, Internal Control Fraud Prevention

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

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).

MENGUATKAN BRANDING TENUN ENDEK KHAS BULELENG MELALUI REVITALISASI PEWARNAAN DENGAN FIKSATOR NANOPASTA ANORGANIK BERBAHAN ABU VULKANIK GUNUNG AGUNG I Wayan Karyasa; I Gede Putu Banu Astawa; I Gede Ardwi Pradnyana; Made Vivi Oviantari
JURNAL WIDYA LAKSANA Vol 10, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

In the Covid-19 pandemic era, most of craft industries, including Buleleng endek ethnical woven crafts, had an impact on sales drastically. Woven craft industries did some preventive efforts, one of them was through enhancing ecofriendly industry branding, i.e. through intensifying yarn dying using natural colors from local raw materials. However, the main problems on color quality, color fastness, tensile strength and ductile ability of colored yarns resulted by natural dyeing should be handled. Our current finding on inorganic nanopaste fixator of natural colors could be as solution. The natural color dyeing technology was applied for cotton as well as silk yarn by using local color natural resources. It resulted that the yarns had better color quality, good grade color fastness and higher tensile strength and ductile ability. The industrial partner had good response on the natural dyeing technology, where it was also supported by good response from costumer candidates of the endek woven crafts. The revitalization of natural dyeing technology through applying inorganic fixator nanopaste affected the stronger branding of Buleleng endek woven crafts through enhancing the selling revenue.

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