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All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
Ni Wayan Alit Erlinawati
Universitas Hindu Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Ida Ayu Sasmita Dewi; Ni Wayan Alit Erlinawati; Ni Wayan Yuniasih
JUIMA : JURNAL ILMU MANAJEMEN Vol. 9 No. 2 (2019): 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 (215.212 KB) | DOI: 10.36733/juima.v9i2.548

Abstract

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge
Model Pemberdayaan LPD Bermasalah di Provinsi Bali I Ketut Yadnyana; Sudarsana Arka; Ni Wayan Alit Erlina Wati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
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.v12i1.3141

Abstract

This research aims to create strategies and models as guidelines for empowering problematic LPD related to aspects of human resources, institutions, businesses, capital, and business cooperation networks. The population is all problematic LPDs in Bali Province. Based on the Krejcie table, the number of samples for a population of 181 is determined to be at least 123. The source of data is primary data obtained by distributing questionnaires. Based on the human resources aspect, the strategy to solve problematic LPDs is to increase the knowledge and skills of human resources through education and training. It needs business cooperation networks and strengthening government support from the institutional aspect. From the business aspect, it is to strengthen the support of adat village manners by regenerating the trust that once faded. The capital aspect increases awareness of adat village manners regarding the business capital requirements. From the aspect of business cooperation networks, it is the pioneering and strengthening of cooperation networks by utilizing the potential of adat village manners, government facilities, and related agencies. Meanwhile, the empowerment model is applied through education, apprenticeship, comparative studies, facilities, and the creation of a conducive climate.
ANALISIS KOMPETENSI DAN PEMAHAMAN TFRAUD DALAM MENDETEKSI FRAUD PADA KOPERASI SIMPAN PINJAM Ni Wayan Alit Erlina Wati; Arie Indraswarawati; Trisna Windika P
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana kompetensi dan pemahaman fraud yang dimiliki oleh pengawas , pimpinan dan manajer dalam mendeteksi fraud yang terjadi pada koperasi simpan pinjam di Kecamatan Denpasar Timur sudah memadai atau tidak. Populasi dalam penelitian ini adalah pengawas dan pengurus koperasi simpan pinjam di wilayah Denpasar Timur yang masih aktif beroperasi. Penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling, yang memenuhi kriteria sampel 61 responden. Pengumpulan data menggunakan kuesioner. Pengujian data dengan validitas dan reliabilitas, analisis data menggunakan metode kelas interval. Hasil penelitian menunjukkan bahwa kompetensi yang dimiliki manajer, ketua dan pengawas dilihat dari pengetahuan akuntansi sudah memadai dengan nilai rata-rata 3,98, ditinjau dari sikap yang dimiliki dengan skor 4,45 dalam kategori sangat memadai yang menjunjung tinggi nilai-nilai pancasila, keterampilan yang dimiliki sangat memadai dengan skor 4.22. Pemahaman tentang fraud dari manajer, ketua dan pengawasdengan skor rata-rata 3,83 dalam katagori memadai dan kemampuan dalam mendeteksi fraud yang dimilikisecara rata-rata sebesar 4,44 dalam katagori sangat memadai.
PEMBERDAYAAN USAHA CANANG SARI PADA MASYARAKAT MISKIN DI DESA MENANGA KARANGASEM NI MADE SUKRAWATI; IDA AYU KOMANG ARNIATI; NI WAYAN ALIT ERLINA WATI; I GUSTI AYU NILAWATI
JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.831 KB) | DOI: 10.32795/jsb.v2i1.290

Abstract

Canang sari is a very important tool that complements every offering or offering. In the case of the canna sari is called the main means in the offering or worship. Basically all Hindus use canang sari for all ceremony supplies. Business Empowerment canang sari is the main work done by the poor especially by the mothers who are in the village to punch Kangin Karangasem. The skill of making this canang sari does not require special education and does not require so much capital, and large plus the banners trail is passed by many people going to Pura besakih. To help improve the living standard and income of PKK mothers aged 25 to 40 years old and the background of high school education, whose economies are less capable in Menanga Kangin Village, it is necessary to empower the canang sari business, conducted both in groups and in Individuals. So mothers who are in the village gossip have so much enthusiasm to learn to make canang sari even though they have no knowledge about canang sari according to Hinduism Framework ie Tattwa, susila and Event. The methods used in this study were Servy, interviews, outreach and training. Uaha Canang Sari participants were around 20 to 40 years old and their educational backgrounds were elementary school graduates. They sell in the morning until late afternoon, the location is on the side of the road to the temple to besakih. The canang sari business empowerment in Menanga Village is very much considered human resources for the Village Village Government to carry out activities such as Dharma discourse, training on training Bebantenan specifically canang sari which is in accordance with the concept of Hindu religion teachings, the sustainability of the business of Canang Sari gets assistance from the traditional village government, such as financial loans in the form of money from LPD, and marketing methods so that it can continue not only to the village of lanin
KOMPUTERISASI DALAM PROSES PENYUSUNAN LAPORAN KEUANGAN PADA USAHA SIMPAN PINJAM TAMBA ARTHA NADI TAMBAWU KAJA IDA AYU SASMITA DEWI; NI WAYAN ALIT ERLINA WATI; NI WAYAN YUNIASIH
JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.738 KB) | DOI: 10.32795/jsb.v2i1.291

Abstract

Laporan keuangan adalah bentuk pertanggungjawaban keuangan oleh manajemen kepada pemberi modal dalam sebuah usaha. Laporan keuangan yang baik adalah laporan keuangan yang menyajikan informasi yang relevan dan reliabel. Untuk menghasilkan laporan keuangan yang berkualitas diperlukan pemahaman yang cukup tentang prinsip akuntansi dan adanya sistem komputerisasi yang diharapkan dapat mempermudah pekerjaan manajemen. Usaha simpan pinjam Tamba Artha Nadi merupakan salah satu usaha simpan pinjam yang dimiliki oleh Banjar Tembawu Kaja. Dalam proses penyusunan laporan keuangannya masih menggunakan catatan manual walau menggunakan computer sehingga ada risiko kesalahan. Pengabdian ini dimaksudkan untuk membantu manajemen Usaha Simpan Pinjam Tamba Artha Nadi dalam penyusunan laporan keuangan menggunakan aplikasi Microsoft Excel. Pendampingan ini diharapkan dapat membantu perusahaan untuk menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan. Kegiatan pengabdian telah dilakukan dalam beberapa tahapan diantaranya observasi awal, penelaahan laporan yang ada, dan pendampingan perbaikan penyajian laporan keuangan dengan bantuan aplikasi Microsoft Excel. Aplikasi tersebut dirasa dapat memudahkan manajemen dalam penyusunan laporan mengingat kegiatan usaha yang masih relatif kecil. Manajemen juga dibantu untuk melakukan analisa rasio keuangan sehingga dapat dilihat perkembangan usaha dari tahun ke tahun.
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.
PROMOSI SECARA ONLINE UNTUK MENINGKATKAN PENJUALAN DALAM MASA PANDEMI COVID-19 PADA KERAJINAN PATUNG BUDHA DI BR. TEGALBINGIN, UBUD, KABUPATEN GIANYAR Ni Wayan Alit Erlina Wati; Ni Kadek Darmiti
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

Sales activity is very important for the company. Sales of products or services can be done by various methods, either directly or indirectly, such as through agents. Sales cannot be made without the contribution of traders, agents and marketing personnel. Online promotion is carried out as an alternative to increase the number of sales during the Covid-19 pandemic. Mas Ubud Village which has the potential to make wood crafts, various types of wood crafts have been produced, of course, have a very high selling value, which can support the economy of the population. One type of wood craft is the craft of Buddha statues and yogi statues which are in great demand by tourists. Made by home craftsmen, Mrs. Ni Wayan Bakti and her husband, Mr. I Wayan Sandya, who are from Br. Tegalbingin Mas, Ubud. Mrs. Ni Wayan Bakti (51 years old) has been a craftsman for 13 years, from 2008 until now. Since the pandemic, which was accompanied by restrictions on public activities, selling sculptures through agents, namely art shops, has decreased drastically. Online promotion and sales are carried out as one of the alternatives chosen to increase sales. The service is carried out by providing assistance and counseling on how to promote and sell online through the Facebook marketplace and Instagram, so that currently handicraft products can be accessed via Facebook and instagram
SOSIALISASI PEMANFAATAN SAMPAH ORGANIK RUMAH TANGGA DALAM MENDUKUNG PROGRAM BUMDES SIMA SARI DANA DI DENPASAR Ida Ayu Putu Widani Sugianingrat; Putu Herny Susanti; Ni Wayan Alit Erlina Wati; I Wayan Budi Satriya; I Wayan Arik Suwitra; I Komang Alit Anggara Wijaya Kusuma; Ni Luh Putu Agustiari Sisca Dewi
JURNAL SEWAKA BHAKTI Vol 8 No 1 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i1.2669

Abstract

Household waste is one of the largest contributors of waste to the environment. We can start with waste management on a household scale by separating organic and inorganic waste. Efforts are made to reduce pollution and reduce the volume of waste piles, it is necessary to manage waste, especially organic waste generated from community activities and reused as fertilizer. BUMDes Sima Sari Dana has a waste management business unit, by carrying out business activities for collecting and transporting waste from the residents of Kesiman Petilan village; Garbage bank; Production of compost, and coal fossil fuel reduction pellets. Based on interviews that have been conducted with the BUMDes manager Sima Sari Dana, it is known that the problem faced is the lack of awareness of the people of Kesiman Petilan village in sorting organic and inorganic waste in their respective households, this condition causes delays in the composting process, due to inefficiency. time and costs faced by BUMDes. This condition also causes the potential for marketing and processing of fertilizers from the generated waste to be less than optimal. The stages carried out in this community service activity are to set targets for which socialization will be given about the importance of sorting organic and non-organic waste and how to process organic waste into compost at BUMDes Sima Sari Dana Kesiman Petilan, determine the form and media of socialization used , taking into account the cost aspect, and the latest trends in community communication, it was decided that the socialization would be carried out by making educational videos or socializing the importance of sorting waste and the process of making compost at BUMDes Sima Sari Dana Kesiman Petilan. The educational and socialization videos are packaged in a comedy genre, with an emphasis on knowledge about the types of organic and inorganic waste and the process of making compost. Furthermore, the video will be submitted to the Kesiman Petilan Village Government to be then forwarded to each Hamlet Head which is then forwarded to all residents in the area through communication media such as WhatsApp, Telegram or Facebook. Not only that, this educational and outreach video was also uploaded to YouTube as an effort to disseminate information to the public other than the people of Kesiman Petilan Village.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Ni Ketut Santya Dewi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.777

Abstract

Thisi study aims to obtain empirical evidence of thei effect of profitability and leveragei on taxi avoidancei with thei corporatei sociali responsibilityi disclosure as moderating variabeli. Thisi study focuses on consumer goods companies listed on thei Indonesia Stock Exchange, there companies produce consumer goods that are routinely needed by thei community. thei sample are 17 companies with purposive sampling technique, analysis technique used is Moderated Regression Analysis (MRA). thei results of thisi study indicate that profitability has a positive effect of taxi avoidancei. Thisi means that thei higher thei profitability, thei higher thei taxi avoidancei of thei company. Leveragei has a negative effect on taxi avoidancei. Thisi means that thei higher thei interest expense thei company has, thei lower thei taxi avoidancei rate. Corporatei sociali responsibilityi disclosure cannot moderate thei effect of profitability and leveragei on taxi avoidancei.
PENGARUH KEJELASAN SASARAN ANGGARAN, KOMPETENSI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE- KECAMATAN BLAHBATUH, KABUPATEN GIANYAR Ni Wayan Krisna Purnama Dewi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.778

Abstract

Thisl study aims to determine thel effect of clarityl of budget targets, competencies, andl communityl participationl on village fund managementl accountabilityl inl Blahbatuhl District, Gianyarl Regency. Thel populationl inl thisl study were all village apparatuses inl Blahbatuhl District with 161 apparatus. Thel sample inl thisl study was 9 villages inl Blahbatuhl District with 81 respondents. Thel method of determiningl thel sample usingl purposive sampling, datal were collected usingl a questionnaire that was measured with a Likert scale. Datal were analyzed with Multiple Linear Regression Analysis. based on thel results of thisl study indicate that thel clarityl of budget targets, competencies, andl communityl participationl has a positive andl significant effect on thel accountabilityl of village fund management. Thisl shows that thel better thel clarityl of budget targets, competenciesl andl communityl participation, thel accountabilityl of village fund managementl inl Blahbatuhl District, Gianyarl Regency will be better.
Co-Authors ., NI PUTU YENI YULIANTARI Arie Indraswarawati Arniati, Ida Ayu Komang Bagus Ketut Rai Krisna Cokorda Gde Bayu Putra Desak Made Deviyanti Dewa Ayu Anggitha Sastrawati Dewa Ayu Putu Karisma Adiputri Dewa Ayu Suci Candra Dewi Gusti Ayu Ari Andriani I Gusti Ayu Agung Trisna Widyani I GUSTI AYU NILAWATI I Gusti Ayu Ratih Dwi Artatik I Kadek Dodik Aditya I Ketut Yadnyana I Komang Alit Anggara Wijaya Kusuma I Made Hangga Hariawan I Made Restu Gunayasa I Wayan Arik Suwitra I Wayan Budi Satriya I Wayan Rudiana I Wayan Sudiana I Wayan Warmita Ida Ayu Putu Widani Sugianingrat Ida Ayu Sasmita Dewi IDA AYU SASMITA DEWI Ida Bagus Agung Yuda Andika Ida Bagus Gede Pradnyana Kadek Dewi Padnyawati Kadek Sonia Dwiyanti Komang Agung Semarabawa Komang Gede Martin Sumiarta Komang Gunawan Mirah Ayu Putri Trarintya Ni Gusti Ayu Agung Aistawani Ni Kadek Darmiti Ni Kadek Deviyanti Ni Kadek Dian Nanda Putri Ni Kadek Dwi Marina Ni Kadek Mita Santini Ni Kadek Rika Evimalia Ni Ketut Santya Dewi Ni Komang Dina Sintyawati Ni Komang Dwi Marini Ni Komang Sumadi Ni Komang Tariani Ni Luh Putu Agustiari Sisca Dewi Ni Luh Putu Ayu Remy Octaviani Ni Luh Putu Hindrayani Ni Luh Titaria Juliartini Ni Made Ayu Indrawati Ni Made Mirayanti Ni Made Putri Ratna Suari NI MADE SUKRAWATI Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Eni Risnawati Ni Putu Mira Kartini Ni Putu Trisna Windika Pratiwi Ni Wayan Diah Sri Parwati Ni Wayan Eta Pristya Devi Ni Wayan Krisna Purnama Dewi Ni Wayan Siska Yanti Ni Wayan Windy Widyarini NI WAYAN YUNIASIH Putu Nuniek Hutnaleonita Putu Nuniek Hutnaleontina Putu Ria Monica Sari Sang Putu Ardi Stiawan Sudarsana Arka Susanti, Putu Herny Trisna Windika P