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All Journal Jurnal Bakti Saraswati Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Ekobis: Jurnal Ilmu Manajemen dan Akuntansi EKONOMIKA45 Dinamika Widyagama National Conference on Economics and Business (WNCEB) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Akuntan Publik Jurnal Inovasi Akuntansi
Ni Luh Putu Widhiastuti
Universitas Mahasaraswati Denpasar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
PEMBERDAYAAN PENGRAJIN PATUNG UANG KEPENG DI BIDANG PRODUKSI DITENGAH PANDEMI COVID-19 Ni Made Rai Juniariani; Ni Putu Sri Mariyatni; Ni Luh Putu Widhiastuti
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 9 No. 2 (2020): 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

Beberapa daerah di Bali memiliki keunikan dengan kandungan budaya lokal setempat seperti misalnya kerajinan patung dari uang kepeng. Pada awalnya patung uang kepeng dikhususkan untuk berbagai macam upacara adat hindu di Bali, tetapi saat ini sudah diperuntukkan untuk kepentingan komersial yaitu biasanya menambah kemewahan interior ruangan tamu. Kontribusi dasar dari program ini adalah meningkatkan kapasitas produksi, peningkatan pemasaran melalui website, peningkatan kualitas SDM, peningkatan omset dan asset perusahaan. Permasalahan yang dihadapi yaitu: 1) Peralatan yang dimiliki sering mengalami kerusakan, 2) Ukuran showroom dan tempat produksi sangat sempit sehingga susah untuk melakukan penataan antara tempat produksi dan showroom. 3) Belum memiliki katalog produk.4) Tidak terdapat kamera pemantau.. Solusi yang ditawarkan untuk mengatasi permasalah tersebut meliputi: 1) Penataan sarana tempat produksi. 2) Pengadaaan beberapa peralatan. 3) Pengadaan sarana dan prasarana yang menunjang kegiatan produksi pengrajin. 4) Pembuatan katalog produk-produk yang dimiliki, 5) Pemasangan CCTV di 2 titik yaitu ruang produksi dan etalase.
MODEL PEMASARAN DALAM MENGHADAPI PANDEMI COVID 19 PADA SRI KRESNA WOOD CARVER Ni Putu Sri Mariyatni; Ni Luh Putu Widhiastuti; I Gede Ngurah Sunata
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 10 No. 2 (2021): 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 sudah terkenal sebagai daerah seni dengan beragam ciri khas budaya dan adat istiadat yang dimiliki. Beberapa daerah di Bali memiliki keunikan tersendiri dengan kandungan budaya lokal setempat seperti misalnya kerajinan patung dari uang kepeng. Pada awalnya patung uang kepeng dikhususkan untuk berbagai macam upacara adat hindu di Bali, tetapi saat ini sudah diperuntukkan untuk kepentingan komersial yaitu biasanya patung ini dibeli untuk menambah kemewahan interior ruangan tamu, ruang tunggu hotel/villa, atau restoran mewah. Khalayak sasaran dari program pengabdian masyarakan ini adalah “Sri Kresna Wood Carver” yang terletak di Mas Ubud Kabupaten Gianyar Provinsi Bali. Permasalahan yang dihadapi oleh mitra meliputi: 1) Mitra tidak memiliki pola pemasaran produk sehingga cukup sulit memperkenalkan produknya ke pasar. 2) Kebutuhan beberapa peralatan untuk mempercepat proses produksi, 3) Model Produk masih monoton dan perlu pengembangan lagi untuk jenis produk yang baru, 4) Tempat produksi memerlukan adanya penataan tata letak. Solusi yang ditawarkan untuk mengatasi permasalah tersebut meliputi: 1) Membuatkan model pemasaran dengan membuat toko virtual yakni Shopee dan melakukan iklan produk secara continue pada aplikasi. 2) Pengadaaan 2 jenis peralatan yaitu bor duduk dan mesin table saw. 3) Penambahan jenis produk baru untuk meningkatkan penjualan. 4) pengadaan computer untuk operasional pemasaran 5) Penataan ruang produksi.
KINERJA KEUNGAN LEMBAGA PERKREDITAN RAKYAT SEBELUM PANDEMI COVID 19 Ni Luh Putu Widhiastuti
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.750

Abstract

Financial performance is important because it shows the ability of the LPD to generate profits in a period that can be used as a basis for future decision making and evaluating what has been achieved. This research was conducted with the aim of knowing the effect of non-performing loans, savings growth, deposit growth, credit growth, asset growth and operating income operating expenses on financial performance. The population in this study was conducted at the Village Credit Institution in Badung Regency from 2018 to 2019. The sample determination method used was purposive sampling, so that a total sample of 214 LPDs was obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans, savings growth, deposit growth, and asset growth have no effect on financial performance, while credit growth has a positive effect on financial performance and operating expenses for operating income have a negative effect on financial performance. Further researchers can conduct research again on LPDs in Bali and add other variables such as the capital adequacy ratio.
APA SAJA YANG MEMPENGARUHI KINERJA AUDITOR PADA KAP DI BALI Ni Made Arik Julianti; Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.736 KB) | DOI: 10.31328/wnceb.v2i1.3196

Abstract

Abstrak Kemampuan seorang auditor untuk menghasilkan temuan atau hasil pemeriksaan yang dilakukannya merupakan kinerja seorang auditor. Agar auditor memiliki kinerja yang tinggi, suatu organisasi perlu memperhatikan Faktor-Faktor yang mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh profesionalisme auditor, independensi auditor, etika profesi, motivasi auditor dan kepuasaan kerja terhadap kinerja auditor pada Kantor Akuntan Publik di Bali. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Di Bali. Dalam penelitian terdapat sebanyak 65 responden pada 13 Kantor Akuntan Publik di Bali. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan metode nonprobability sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa profesionalisme auditor, etika profesi dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi dan kepuasan kerja tidak berpengaruh terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap kinerja auditor, seperti pengalaman kerja.Kata kunci: Profesionalisme, Independensi, Etika Profesi, Motivasi, Kepuasaan Kerja dan Kinerja Auditor.AbstractThe ability of an auditor to produce findings or results of examinations that he conducts is the performance of an auditor. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of auditor professionalism, auditor independence, professional ethics, auditor motivation and work satisfaction on auditor performance at the Public Accounting Firm in Bali.The population in this study is an auditor who works at the Public Accounting Firm in Bali. In the study there were as many as 65 respondents at 13 Public Accounting Firms in Bali. The sampling technique in this study is using nonprobability sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the professionalism of the auditor, professional ethics and motivation positively affect the performance of the auditor. While independence and job satisfaction have no effect on the performance of the auditor. Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.                                                                              Keywords: Professionalism, Independence, Professional Ethics, Motivation, Work Satisfaction and Auditor Performance.
PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD) Ni Kadek Irdian Apri Ani; Sagung Oka Pradnyawati; Ni Luh Putu Widhiastuti; Kadek Indah Kusuma Dewi; Ni Kadek Mita Lestari
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.219

Abstract

Internal control according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO) in 1992 can be used to establish effective internal controls in an organization including for sustainability Village Credit Intitution (LPD). The object of this research is the city of Denpasar. The stages of the research begin with the identification of issues, collection of theories and hypotheses, observation of the population and samples, data collection, testing phase, analysis and reporting of results. Moderated Regression Analysis and qualitative descriptive analysis were used as analytical tools in this study. The results show that COSO-based internal control has a positive impact on the sustainability of the LPD.
PEMANFAATAN AWIG-AWIG DALAM AKUNTABILITAS, TRANSPARASI, DAN PERAREM PENGELOLAAN KEUANGAN PADA KEARIFAN LOKAL MENYAMA BRAYA Rai Dwi Andayani; Ni Luh Putu Widhiastuti
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2887

Abstract

In Balinese society, the function of financial management in Customary Village is very interesting to observe because in the function it is combined with elements of custom and tradition that develop in the Customary Village. This research was conducted to find out: 1) the implementation of awig-awig as the accountability control of financial management of Village, 2) the accountability process carried out by the administrators of Village. 3) the reason of collecting fee from pengampel (a customary villager who does not do his duty) when the village had received fund from the government,The result of the study showed that , 4) the role of awig-awig (Balinese Customary Regulation) in village financial management,5) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management. The result of the study showed that 1) ) awig-awig was used as a very effective control in supervising the administrators,2) in terms of accountability regarding the management process done by the traditional community administrators, the community fully entrusted the management to the traditional community administrators, 3) the collection fee was held because it was useful as a binder for the krama banjar (customary community), 4) the role of awig-awig in financial management was to support accountability, transparency, and community participation so that the income of Customary Village could increase more, 5) Accountability and transparency in financial management carried out by prajuru have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Ni Wayan Mita Purnama Sari
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to determine the effect of transparency, accountability, responsibility, independence, and fairness on LPD performance. The population studied were all LPD in Nusa Penida District, there were 46 LPDs. Respondents selected in this study were 138 people consisting of chairpersons, employees, and supervisory bodies from each LPD in Nusa Penida District which were obtained based on non-probability sampling technique with saturated samples. The analysis technique used is multiple linear regression. The results of this study are that all independent variables, namely transparency, accountability, responsibility, independence, and fairness have a positive effect on the performance of the LPD in Nusa Penida District.
Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Manajemen Laba I Gusti Agung Arista Pradnyani; Ni Luh Putu Widhiastuti
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.353

Abstract

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership can moderate the effect of profitability and company size on earnings management.
Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3975

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.
Co-Authors I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani Kadek Indah Kusuma Dewi Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Luh Gde Novitasari Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Rai Juniariani Ni Made Rai Juniariani Ni Putu Mia Pradnyawati Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Putu Diah Kumalasari Rai Dwi Andayani W Sagung Oka Pradnyawati