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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Literasi: Jurnal Pengabdian Masyarakat dan Inovasi JILPI Jurnal Ilmiah Pengabdian dan Inovasi Hita Akuntansi dan Keuangan Dharma Bhakti

Rai Dwi Andayani W

Universitas Hindu Indonesia

Author-ID : 3438080

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Lingkungan Kerja dan Locus of Control Sebagai Pemoderasi Pengaruh Penggunaan Teknologi Informasi Pada Keandalan Pelaporan Keuangan Pemerintah Daerah Rai Dwi Andayani; A.A.G.P Widanaputra; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.06.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study is motivated by the increasing use of technology, it is expected that financial reporting will be more reliable, it is related to the increasing demand of the society towards good governance government, has encouraged the central government and local government to implement public accountability. This study aims to obtain empirical evidence that the work environment and internal locus of control able to strengthen the influence of the use of information technology on the reliability of local government financial reporting.Data of this research were collected through survey method with questionnaire technique and analyzed by moderation regression analysis (MRA / Moderated Regression Analysis). The sample was taken using a saturated sample with an individual's analysis unit at each of the Regional Device Organization (OPD).The results of the analysis show that the work environment and internal locus of control strengthen the influence of the use of information technology on the reliability of local government financial reporting. These empirical results reinforce the theory of Technology Acceptance Model (TAM) and attribution theory as a foundation for studying and understanding user behavior of information technology users either internally or externally caused behavior.

KEMAMPUAN LABA, ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Rai Dwi Andayani; Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 10 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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This study was conducted to determine the level of ability of current operating cash flow, current earnings, current earnings plus depreciation, and operating working capital in predicting future cash flows depan. Sampel were 120 companis in 2011-2013, using purposive sampling method and non-participant observation. Multiple linear regression was used in this research. Results of statistical t test showed that the operating cash flow has a significant capability, while variable earnings, earnings plus depreciation and operating working capital does not have the ability to predict future cash flows.

PENINGKATAN PENDAPATAN PENGRAJIN TEDUNG DENGAN TEKNIK PEMASARAN E-COMMERCEDAN PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN KOMPUTER DI DESA MEKAR BHUWANA KECAMATANABIANSEMAL KABUPATEN BADUNG Rai Dwi Andayani W
JURNAL SEWAKA BHAKTI Vol 5 No 2 (2020): Sewaka Bhakti
Publisher : UNHI Press

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Mekar Bhuwana Village, Abiansemal Subdistrict, Badung Regency, where some residents in terms of livelihoods work as building craftsmen to meet family needs. In carrying out their business, the building craftsmen have not applied modern marketing techniques, the way to market their products is done by depositing their products in small shops that sell religious tools according to orders and in preparing their financial statements they have not used technology such as computers to run this business. so it is not yet known how much the production costs, profits and losses were experienced. 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. Based on this problem, we provide assistance and training on online marketing techniques and simple financial report preparation training so that this business can be more advanced and able to compete in all foreign markets. With this community service, it is hoped that the Building Craftsmen will be able to carry out online marketing techniques properly and be able to financial reports using computers.

ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN VALUE FOR MONEY Rai Dwi Andayani W.
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

This research intends to determine the performance of irrigation physical activiies of Badung Regency in 2018 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of Irrigation project in Badung Regency in 2018. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance of Public Work Office on irrigation physical activity in Badung Regency in 2018 has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average.

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

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.

Pendampingan Operasionalisasi Sistem Informasi Manajemen (SIM) Pada BUMDA Desa Serangan Putu Atim Purwaningrat; Rai Dwi Andayani W; Luh Nik Oktarini
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Management information system is an integrated human or machine system to provide information to support operations, management, and decision-making functions within an organization. Information and Communication Technology (ICT) is growing in tandem with science and the development of human civilization. The era of globalization seems so real with the ease of digital access in various parts of the world. The problems that occur at this time in the BUMDA of Serangan Village are still using manual records to process transactions for their business entities, of course this cannot be processed perfectly on current transactions so that they have difficulty in making decisions quickly. Traditional Village Owned Enterprises (BUMDA) have the task of maintaining village assets and managing them so as to provide additional income for the village. The purpose of this community service is to provide assistance in the BUMDA of Serangan Village to process data for every transaction made using computer technology to accelerate decision making.

PENGARUH PENGENDALIAN INTERNAL, MORALITAS DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA LPD SE- KECAMATAN DENPASAR UTARA Ni Made Mita Ariastuti; Rai Dwi Andayani W; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1010

The purpose of this study was to determine the effect of internal control, morality and the implementation of good corporate governance on fraud prevention in LPDs in North Denpasar District. There are 10 LPDs in the Village Credit Institutions (LPD) throughout North Denpasar District. The number of respondents who owned as many as 40 people with the perposive sampling method. Data collection was carried out through questionnaires. The data analysis technique used is the validity and reliability test, the classic assumption test, the coefficient of determination, the model feasibility test (F test), the t test, and multiple linear regression analysis. Based on the analysis, it is known that there is an effect of internal control, morality and the implementation of good corporate governance. has a positive effect on fraud prevention. This is evidenced as follows: 1.) Internal control with a value of t = 0.001 which is smaller than Î± (real level) = 0.05, thus H1 is accepted. 2.) Morality with a t value of 0.878 below Î± = 0.05, and a tcount of -0.155, thus H2 is rejected. 3.) The implementation of Good Corporate Governance with a value of 0.914 above Î± = 0.05, and a tcount of 0.109, thus H3 is rejected.

PROSEDUR PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT CENGKILUNG DENPASAR UTARA Ni Luh Dia Ayu Ningtias; Ni Putu Trisna Windika Pratiwi; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1011

LPD is a financial institution belonging to the Pakraman village that participates in the success of development, especially in the field of the village economy. The research with the title "Procedure for Providing Credit to Village Credit Institutions (LPD) in Cengkilung Traditional Village, North Denpasar", has a formulation of the problem. The purpose of this study was to determine the procedures applied by the LPD Desa Adat Cengkilung Denpasar in considering granting credit to prospective debtors. This research uses observational research methods, interviews, and documentation. The data sources used are secondary data, as well as data such as the history of the establishment of the LPD, organizational structure, creditors recapitulation, income statements, and balance sheets. This research uses comparative descriptive analysis technique. Based on the research conducted, it was found that the Cengkilung LPD in providing credit had not followed all the credit granting procedures in force in the Cengkilung Traditional Village LPD. The implementation of the credit distribution policy at the Cengkilung Traditional Village LPD has not yet referred to the prudential principle in lending.

PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, FUNGSI BADAN PENGAWAS DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN LEMBAGA PERKREDITAN DESA DI KECAMATAN GIANYA Ni Kadek Pebriantari; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1565

This study was intended to test the impact of accounting comprehension levels, the function of the supervisory body and the use of information technology on the quality of the LPD financial report in Gianyar district. The study uses independent variables, that is, accounting comprehension levels, the function of the supervisor's bodies, and the use of information technology. while the dependent variable is the quality of the financial report. The sample of this study were 102 respondents. Purposive sampling was used as a sampling method in this research. The data analysis technique includes descriptive analysis, multiple linear regression analysis, validity test, reliability test, classical assumption test, determination coefficient test (R2), F test and T test. Result of the Research shows that variable accounting levels do not affect the quality of financial statements. Meanwhile the function of the body of the supervisor and the use of information technology affects the quality of the financial report.

PENGARUH KEJELASAN SASARAN ANGGARAN, AUDIT KINERJA DAN PERAN PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ni Putu Devi Anggreni; Ni Komang Sumadi; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1823

Accountability is a performance control tool in an organization. Accountability.is needed as an .that.the.implementation.of.village.government has been carried out well. Accountability can be influenced by several factors such as clarity of budget targets, performance audits and the role of village officials. This study aims to determine the effect of clarity of budget targets, performance audits and the role of village officials on the accountability of village fund management in Penebel District, Tabanan Regency. This research was conducted with a survey method using a questionnaire instrument. The number of samples studied was 90 respondents using purposive sampling technique using criteria. The results of hypothesis testing show that the variables of clarity of budget targets and the role of village officials have an effect on the accountability of village fund management and performance audits have no effect on the accountability of village fund management in Penebel District, Tabanan Regency.

Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Gde Putu Widanaputra Arista Pradnyani, I Gusti Agung Desak Putu Eva Meitayani Dewa Ayu Ratih Purnama Sari I Gde Ary Wirajaya I Gede Agus Wiratama I Gede Made Merta Sedana I Gusti Ayu Wika Dwi Aryanthi I Kadek Aditya Permana I Komang Adnyana I Putu Fery Karyada I Wayan Budi Satriya Ida Bagus Putra Astika Luh Nik Oktarini Ni Kadek Desi Dwi Lestari Ni Kadek Dinda Loveli Ni Kadek Pebriantari Ni Kadek Puspita Dewi Ni Komang Ayu Priantini Ni Komang Sumadi Ni Luh Dia Ayu Ningtias Ni Luh Gede Era Dharma Putri Ni Luh Putu Widhiastuti Ni Luh Putu Widhiastuti Ni Made Mita Ariastuti Ni Nyoman Yuni Rasniati Ni Putu Ayu Kusumawati Ni Putu Devi Anggreni Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Wintari Putu Atim Purwaningrat Putu Cita Ayu Putu Fery Karyada SAP Arie Indraswarawati

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