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All Journal PIRAMIDA E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen Jurnal Bakti Saraswati AKUNTANSI DEWANTARA Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Pengabdian Masyarakat AbdiMas Jurnal ULTIMA Accounting Jurnal Bisnis Terapan Jurnal Ilmiah Manajemen dan Bisnis SOLUSI Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Ilmiah Satyagraha Jurnal Revenue : Jurnal Ilmiah Akuntansi Advances in Global Economics and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Asia Pacific Journal of Management and Education(APJME) International Journal of Applied Business and International Management Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Transformatif: Ekonomi, Bisnis dan Kewirausahaan Dharma Jnana
Ida Ayu Nyoman Yuliastuti
Universitas Mahasaraswati Denpasar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Putra, Gde Bagus Brahma; Yuliastuti, Ida Ayu Nyoman
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.
KRIPIK AYAM BUMBU BALI SEBAGAI ALTERNATIF USAHA BAGI IBU RUMAH TANGGA Suryandari, Ni Nyoman Ayu; Yuliastuti, Ida Ayu Nyoman; Primadewi, Siluh Putu Natha
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): 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

Chicken Chips is a traditional snack cultivated by people from various circles. It's tasty to make chicken chips can be enjoyed as a snack when casual or side dishes when eating. But along with the many parties who like, chicken chips can now be a business opportunity with a turnover of millions of dollars. This opportunity is utilized by Mrs. Putu Yuliana (43) by establishing a business of making chicken chips "Mesari". Chicken Chips excellence Mrs. Yuliana when compared to other similar products is more tasty taste of chicken chips taste. At first glance, the chicken chips creations of Mother Yuliana does look different when compared with chicken chips mostly with larger and larger shapes, larger packaging and thicker plastic so that makes the chicken chips look more neat than other chicken chips. This program is interesting to be implemented because the partners have the potential to grow but the business is still home industry that still use the machine and manual processing. Activities in this program involves two aspects, namely aspects of production and management aspects. The results that have been achieved in this program are: Aspects of production include 1). Supply of 1 grinding machine, 2). Procurement of 1 blender, 3). Procurement of 1 machine oil slicer (spinner), 4). Procurement of 2 packets of hand slippers. From the aspect of management is: 1). Counseling and guidance on simple bookkeeping, 2). Extension of new product innovation. In addition, the outcome of this program is 1). Draft scientific publications on journals, 2). Teaching materials, 3). Increase in quantity and quality of product with the addition of machine, 4). Improved understanding of simple bookkeeping, and 5). Increased revenue.
PENINGKATAN PENDAPATAN KERUPUK CITRA MELALUI PENINGKATAN KUANTITAS DAN KUALITAS PRODUKSI Yuliastuti, Ida Ayu Nyoman; Lestari, I Gusti Agung Ayu Istri; Purnawati, Ni Luh Gede Putu
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 7 No 1 (2018): 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

Cracker or Kerupuk is one of the most popular snack in Indonesia and it can be a business opportunity through a million rupiahs of sales. This opportunity is utilized by Mr. I Putu Soma Antara (40 years old) by setting up a home-made cracker?s business line "Citra". Mr. Putu Soma Antara who called his crackers as ?Kerupuk Rante? usually produce approximately 10 kilograms of raw materials. Thirty large packs of crackers are ready to sell per day and wrapped it in a fourteen small package. Mr. Putu Soma Antara made the crackers next to his house. The condition of the production place is not feasible to make crackers. The kitchen appliances are damaged. The kitchen table is obsolete. He does not have some kitchen appliances such as frying pan, steamer, and pressing machine. In accordance with the problems faced by business partner, this study provides some solutions. First, the improvement of production site. Adding some kitchen appliances for example kitchen table, pressing machine. This study also gives training for packaging product, selling and marketing skill and simple bookkeeping assistance to Mr. Putu Soma. From the solution that has been given, the production capacity of crackers Citra increasing from 10 kilograms to 20 kilograms in a day and the production site becomes more comfortable because the equipment has been improved and the quality of product becomes more hygienic. With the increasing quantity and quality of production then orders received by Mr. Putu Soma also increased, this imply that income received by the business Crackers Citra also increased.
PENINGKATAN KUALITAS PEMBELAJARAN SANGGAR SENI TARI ANAK BERKEBUTUHAN KHUSUS Yuliastuti, Ida Ayu Nyoman; Artajaya, I Wayan Eka; Susrawan, I Nyoman Adi
Jurnal Pengabdian Masyarakat AbdiMas Vol 5, No 1 (2018): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v5i1.2451

Abstract

AbstractSekar Dewata dance studio and Jari Menari dance studio still experience problems in improving the quality of learning for children with special needs. The lack of visual facilities that are owned and the lack of teaching standards between one teacher and another teacher makes the learning process less attractive and difficult to understand by children with special needs. In overcoming these problems, the implementation method used is the procurement of equipment, counseling, training, mentoring and coaching. The equipment provided in this service is a sound system, LCD projector, and mirror glass replacement. In addition to procurement of equipment, counseling is also conducted on how to use these tools. This is useful to support the learning systems of the two dance studios to be more effective and can be easily understood by children with special needs. Other activities that have been carried out are training and mentoring in the preparation of standard operating procedures. This is useful to help dance studios have standards in teaching, so that there is a suitability of the teaching system between dance instructors and other dance instructors. With this dedication activity, the quality of learning in both partners has increased and children with special needs are quicker to understand each dance movement taught. The service activities that have been carried out are expected to encourage children with special needs to be more enthusiastic and more confident in participating in dance performances so that they can show their talents and potential. Keywords: children with special needs, dance art studio, standard operating procedures AbstrakSanggar tari Sekar Dewata dan sanggar tari Jari Menari masih mengalami kendala dalam meningkatkan kualitas pembelajaran untuk anak berkebutuhan khusus. Kurangnya sarana visual yang dimiliki dan belum adanya standar pengajaran antara pengajar satu dengan pengajar lainnya membuat proses pembelajaran menjadi kurang menarik dan susah untuk dimengerti oleh anak berkebutuhan khusus. Dalam mengatasi permasalahan tersebut, metode pelaksanaan yang digunakan yaitu pengadaan peralatan, penyuluhan, pelatihan, pendampingan dan pembinaan. Peralatan yang diberikan dalam pengabdian ini adalah sound system, lcd projector, dan penggantian kaca cermin. Selain pengadaan peralatan juga dilakukan penyuluhan cara penggunaan alat-alat tersebut. Hal ini berguna untuk menunjang sistem pembelajaran kedua sanggar tari agar lebih efektif dan dapat mudah dimengerti oleh anak berkebutuhan khusus Kegiatan lainnya yang telah dilakukan yaitu pelatihan dan pendampingan dalam pembuatan standar operasional prosedur. Hal ini berguna untuk membantu sanggar tari memiliki standar dalam pengajaran, sehingga terjadi kesesuaian sistem pengajaran antara pengajar tari satu dengan pengajar tari lainnya. Dengan adanya kegiatan pengabdian ini, kualitas pembelajaran pada kedua mitra mengalami peningkatan dan anak berkebutuhan khusus lebih cepat memahami setiap gerak tari yang diajarkan. Kegiatan pengabdian yang telah dilaksanakan ini, diharapkan dapat mendorong anak berkebutuhan khusus agar lebih bersemangat dan lebih percaya diri dalam mengikuti kegiatan pagelaran seni tari, sehingga dapat menunjukkan bakat dan potensi yang dimiliki. Kata kunci: anak berkebutuhan khusus, sanggar seni tari, standar operasional prosedur
PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN Putu Kepramareni; Ida Ayu Nyoman Yuliastuti; Ni Wayan Ari Suarningsih
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2789

Abstract

Abstrak Tax avoidance merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance perusahaan. Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance Abstract Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance. Keywords: profitability, executive character, family ownership and tax avoidance
The Effectiveness of Accounting Information Systems at Hotel Resorts in Ubud Putu Kepramareni; Ida Ayu Nyoman Yuliastuti; I Wayan Satria Dharma Putra
Advances in Global Economics and Business Journal Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

This study aims to examine and describe the effect of information technology sophistication, accounting, and work experience on accounting information system effectiveness of hotel resort in Ubud. This research paper used purposive sampling method to determine the 152-samples. The research problems were examined by multiple linear regression analysis. The tests revealed that sophistication of information technology, accounting understanding, and work experience positively affect the effectiveness of accounting information systems. This finding could make a valuable contribution to the application of accounting information systems in companies, particularly hotels.
KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Gde Bagus Brahma Putra; Ida Ayu Nyoman Yuliastuti
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.v9i1.301

Abstract

The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.
EFFECT OF PRODUCT INNOVATION AND ENTREPRENEURIAL ORIENTATION ON COMPETITIVE ADVANTAGE IN THE COCONUT SHELL CRAFT INDUSTRY IN KARANGASEM REGENCY Desak Ayu Sriary Bhegawati; Ida Ayu Nyoman Yuliastuti
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

Effect of Product Innovation and Entrepreneurial Orientation on Competitive Advantage in the Coconut Shell Craft Industry in Karangasem Regency. Usaha Kecil Menengah (UKM) memiliki kelebihan dalam mempertahankan usahanya dari krisis ekonomi, namun sebagian besar usaha kecil terkena dampak buruk dari krisis ekonomi tersebut. Untuk bisa menghadapi persaingan tersebut industri kecil menengah (UKM) harus memiliki keunggulan bersaing agar usahanya bisa berkembang dan terus bertahan. Keunggulan bersaing dapat diciptakan dengan diterapkannya orientasi kewirausahaan pada jiwa pelaku usaha dan mampu menciptakan inovasi produk sebagai nilai tambah dari produk yang dihasilkan. Tujuan dari penelitian ini adalah mengetahui pengaruh orientasi kewirausahaan dan inovasi produk terhadap keunggulan bersaing pada industri kerajinan batok kelapa. Penelitian ini dilakukan di Kabupaten Karangasem dengan jumlah populasi industri batok kelapa sebanyak 181 unit usaha. Sampel ditentukan dengan menggunakan metode slovin yaitu sebanyak 64 unit usaha, dan teknik analisis yang digunakan adalah dengan regresi linier berganda. Hasil pengujian hipotesis pada penelitian ini menunjukkan bahwa inovasi produk berpengaruh positif dan signifikan terhadap keunggulan bersaing pada industri batok kelapa di Kabupaten Karangasem. Sedangkan orientasi kewirausahaan tidak berpengaruh terhadap keunggulan bersaing pada industri batok kelapa di Kabupaten Karangasem. Hal ini berarti inovasi produk tetap dilakukan untuk menciptakan produk atau desain produk yang baru dan lebih menarik dalam menjaga keunggulan bersaing. Orientasi kewirausahaan bukan merupakan faktor yang dapat mempengaruhi keinginan keunggulan bersaing bagi UKM produk industri kerajinan batok kelapa di Kabupaten Karangasem, karena dilihat dari kondisi kemampuan pengrajin yang terbatas, dan perlu ditingkatkan keahliannya. Selain itu tindakan pengrajin batok kelapa tidak melihat sisi keuntungan usaha,tetapi berorientasi pada usahanya agar tetap bertahan.Kata kunci: inovasi produk, orientasi kewirausahaan, keunggulan bersaing, industri kerajinan batok kelapa
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA KOPERASI DI KOTA DENPASAR Ida Ayu Nyoman Yuliastuti; Anak Agung Putu Gede Bagus Arie Susandya
PIRAMIDA Vol 14 No 1 (2018): PIRAMIDA`- Jurnal Kependudukan dan Pengembangan Sumber Daya Manusia
Publisher : Puslit Kependudukan dan Pengembangan SDM Universitas Udayana

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Abstract

Net income is one of the factors that affecting the growth of Koperasi (national micro finance business inIndonesia). Even if profit is not the main purpose of it business, but Koperasi needed to improve its businesscapability. This study aims to determine and analyze the effect of the number of members, owned capital, externalcapital, business volume and assets to the Sisa Hasil Usaha (SHU) in Denpasar. The research method used in thisresearch is using secondary data, which is come from financial report of Koperasi in Denpasar in 2015 to 2017.The sample was 92 collected by purposive sampling technique. Data analysis technique used in this research ismultiple linear regression analysis. The results showed that the variable owned capital, business volume andassets have a positive effect on the SHU. In contrast, total members and total assets were not significantly effecton SHU because they have a level of significance greater than 0.05.
Partisipasi Masyarakat Dalam Pengelolaan Sampah di Kabupaten Badung Ida Ayu Nyoman Yuliastuti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.N0.06.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Badung tourism as one of the problems faced with the increasing amount of waste is due to the addition of the population and increased human activity. Waste generation should be managed with the help of community participation. Community participation in waste management is dependent upon the understanding, and the willingness of the public revenues to improve the quality of the environment. The purpose of this study was to determine the effect of the understanding, the will, and income simultaneously and partially on public participation in waste management in Badung regency. This study uses primary data from 94 respondents who constitute the five major sectors of the waste that is served by the transportation of waste and Sanitation Department (DKP). Sampling using the Proportionate random sampling method. Analysis techniques in this study using multiple linear regression analysis. The results showed that understanding, willingness, and income simultaneously significant effect on community participation in waste management in Badung regency. Partial understanding, willingness, and income and a significant positive effect on community participation in waste management in Badung regency.
Co-Authors A.A. Putu Wiwik Sugiantari Anak Agung Putu Gede Bagus Arie Susandya Artajaya, I Wayan Eka Daniel Raditya Tandio Dermawan Waruwu Desak Ayu Sriary Bhegawati Gde Bagus Brahma Putra Gde Bagus Brahma Putra Gine Das Prena Gunadi, I Gusti Ngurah Bagus Gusti Ayu Ari Dewi I Dewa Made Arik Permana Putra I Gede Cahyadi Putra I Gusti Agung Ayu Istri Lestari I Gusti Ayu Asta Yunisari I Gusti Bagus Rai Utama I Kadek Dirga Mustiasa I Ketut Sudipta Giri I Made Suartawan I Nyoman Adi Susrawan I Nyoman Resa Adhika I Wayan Eka Artajaya I Wayan Ruspendi Junaedi I Wayan Satria Dharma Putra Ida Ayu Sita Amelia Putri Luh Komang Merawati Made Santana Putra Adiyadnya Ni Kadek Hariani Ni Luh Gede Putu Purnawati Ni Luh Putu Sandrya Dewi Ni Luh Putu Suwandewi Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Komala Dewi Ni Putu Ega Yulianti Utami Ni Putu Yeni Sukma Dewi Ni Wayan Anggi Eswarani Ni Wayan Ari Suarningsih Pande Ketut Ribek Putra, Gde Bagus Brahma Putu Kepramareni Putu Pradiva Putra Salain Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi