Articles
<![CDATA[Pemilihan Paradigma Penelitian Akuntansi: Analisis Berdasarkan Pewarigaan dan Kecerdasan Manusia ]]>
<![CDATA[Sriwinarti, Ni Ketut]]>;
<![CDATA[Triyuwono, Iwan]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The research aims to understand that pewarigaan, human intelligence and researcher behavior are determined by their choices and relation between behavior characteristic of researcher as well as their relation to philosophy of pewayangan actors (in this case Pandawa figures). The research has used phenomenology approach to interpret (a) informantsâ wewaran or pewarigaan (b) three intelligences owned by human being that most influence informantsâ choices (c) symbols that are most suitable with the behavior or character of the research subjects. Findings suggest that (a) the behavior forecasting according to pewarigaan resembles daily behavior of the informants, therefore pewarigaan can be used as one of alternatives to know the behavior of people (b) emerge anomalies between paradigms suggested in the pewarigaan with the chosen paradigm by informant, could be caused by preconceived thoughts of time, cost, and easiness in the research process. Other reasons were wills to avoid statistics or certain lecturer, and friendsâ/lecturersâ influence (c) firmness, focus and life harmony that is owned by positivism researcher is symbolized as Arjuna; wisdom and calmness of interpretive researcher is symbolized as Nakula-Sadewa; courage and firmness of critical researcher is symbolized as Bima, while freedom and intelligence of postmodernism researcher is symbolized as Yudhistira.]]>
<![CDATA[PEMILIHAN PARADIGMA PENELITIAN AKUNTANSI: ANALISIS BERDASARKAN PEWARIGAAN DAN KECERDASAN MANUSIA ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Iwan Triyuwono]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2010.08.7087
<![CDATA[The research aims to understand that pewarigaan, human intelligence and researcher behavior are determined by their choices and relation between behavior characteristic of researcher as well as their relation to philosophy of pewayangan actors (in this case Pandawa figures). The research has used phenomenology approach to interpret (a) informants’ wewaran or pewarigaan (b) three intelligences owned by human being that most influence informants’ choices (c) symbols that are most suitable with the behavior or character of the research subjects. Findings suggest that (a) the behavior forecasting according to pewarigaan resembles daily behavior of the informants, therefore pewarigaan can be used as one of alternatives to know the behavior of people (b) emerge anomalies between paradigms suggested in the pewarigaan with the chosen paradigm by informant, could be caused by preconceived thoughts of time, cost, and easiness in the research process. Other reasons were wills to avoid statistics or certain lecturer, and friends’/lecturers’ influence (c) firmness, focus and life harmony that is owned by positivism researcher is symbolized as Arjuna; wisdom and calmness of interpretive researcher is symbolized as Nakula-Sadewa; courage and firmness of critical researcher is symbolized as Bima, while freedom and intelligence of postmodernism researcher is symbolized as Yudhistira.]]>
<![CDATA[Analisis Metode K-Nearest Neighbors (K-NN) Dan Naive Bayes Dalam Memprediksi Kelulusan Mahasiswa ]]>
<![CDATA[Kartarina Kartarina]]>;
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Ni luh Putu Juniarti]]>
<![CDATA[ JTIM : Jurnal Teknologi Informasi dan Multimedia Vol 3 No 2 (2021): August ]]>
Publisher : <![CDATA[Puslitbang Sekawan Institute Nusa Tenggara ]]>
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DOI: 10.35746/jtim.v3i2.159
<![CDATA[In this research the author aims to apply the K-NN and Naive Bayes algorithms for predicting student graduation rates at Sekolah Tinggi Pariwisata (STP) Mataram, The comparison of these two methods was carried out because based on several previous studies it was found that K-NN and Naive Bayes are well-known classification methods with a good level of accuracy. But which one has a better accuracy rate than the two algorithms, that's what researchers are trying to do. The output of this application is in the form of information on the prediction of student graduation, whether to graduate on time or not on time. The selection of STP as the research location was carried out because of the imbalance between the entry and exit of students who had completed their studies. Students who enter have a large number, but students who graduate on time according to the provisions are far very small, resulting in accumulation of the high number of students in each period of graduation, so it takes the initial predictions to quickly overcome these problems. Based on the results of designing, implementing, testing, and testing the Student Graduation Prediction Application program using the K-NN and Naive Bayes Methods with the Cross Validation method, the result is an accuracy for the K-NN method of 96.18% and for the Naive Bayes method an accuracy of 91.94% with using the RapideMiner accuracy test. So based on the results of the two tests between the K-NN and Naive Bayes methods which produce the highest accuracy, namely the K-NN method with an accuracy of 96.18%. So it can be concluded that the K-NN method is more feasible to use to predict student graduation]]>
<![CDATA[Pendampingan Pelaporan SPT Tahunan Berbasis E-filing Bagi Pedagang Kelontong di tengah Wabah Covid-19 ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[R. Ayu Ida Aryani]]>;
<![CDATA[Baiq Adrian Ulfa]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v1i1.819
<![CDATA[Government appeals to stay at home and restrictions on the delivery of public services do make people less comfortable in receiving public services, but this is a policy currently taken by the government is an effort to limit or stop the spread of Corona Virus. based on the instructions given, DJP (Direktorat Jenderal Pajak) then stop reporting directly and lead to the use of e-filing and extend the tax reporting period that should end on 31 March 2020 to 30 April 2020. Termination is what later became a problem experienced by taxpayers, especially the grocery traders in Gerung Market, Gerung District, West Lombok Regency, where the average trader was very unfamiliar with the use of electronics, especially the use of computers and the internet. By coordinating with an account representative, the servant provides assistance to traders who wish to report their annual tax return online while still paying attention to social distancing or maintaining a safe distance from participants. because of the adaptations made so that not all registered participants can be accompanied, namely only 50% of participants who successfully report online, 20% of participants are reported manually and the rest are still waiting for further policies.]]>
<![CDATA[Pendampingan Proses Pembuatan Soal Berbasis Computational Thinking kepada Guru pada Guru-Guru Tingkat SD dan SMP Kecamatan Sakra, Kabupaten Lombok Timur ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Apriani Apriani]]>;
<![CDATA[Diah Supatmawati]]>;
<![CDATA[Kartarina Kartarina]]>;
<![CDATA[Ismarmiaty Ismarmiaty]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v2i2.1568
<![CDATA[Thinking about computing or Computational Thinking (CT) is one of the problem solving techniques that is very important today to prepare the next generation to be competitive in this digital economy era. This skill teaches students how to think the way scientists think, to solve real-world problems. In training or familiarizing children with CT, this can be done by including or adding CT to the learning strategy. The intended strategy can be related to the packaging of the material, the learning media used, or an interesting learning model that can familiarize children with CT. The learning media used are expected to help children understand the subject matter. For early childhood, learning media has a vital role in learning. This is because at that age children are still at the stage of learning while playing. On August 6, 2019, Bumigora University signed a charter of cooperation with the coordination of the national committee (National Board Organization (NBO) bebras Indonesia), where for the next 5 (five) years Bumigora University will become a partner in realizing PANDAI students . PANDAI, is the name chosen as the movement to socialize CT, which stands for Pengjar Digital Era Indonesia. The PANDAI Movement training in collaboration with Bumigora University is also the first teacher training to be held in the entire West Nusa Tenggara region, involving approximately 400 elementary and junior high school teachers. Service activities related to Computational Thinking have been carried out. The results of the implementation have been evaluated with the results that most of the teacher participants agreed to apply the results of the training related to Computational Thinking to students and also most of the participants agreed to join the follow-up programs from Bebras. The implementation stage for students is still unable to carry out the service team due to the current pandemic situation, but with the continuation of the activities carried out by the UBG bureau with NBO Bebras. It is hoped that this activity can run continuously and be supported positively by the parties involved.]]>
<![CDATA[Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) pada Mahasiswa Prodi Akuntansi Universitas Bumigora ]]>
<![CDATA[R . Ayu Ida Aryani]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Khairan Marzuki]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v2i2.1598
<![CDATA[The community service program implemented at Bumigora University aims to: carry out training activities with all students of the Accounting study program, in training on Procedures for Filling in Annual Personal Income Tax Return. The service material presented was training on reporting and filling out the Annual Personal Income Tax Return in hall 3 of the Bumigora University building. The method used in this activity namely by giving lectures / giving material followed by discussion and question and answer responsibility between presenters and participants in filling out the Annual Personal Income Tax Return. Training results The completion of the Annual Personal Income Tax Return is expected to make a significant contribution in the form of knowledge and skills that can be used as provisions in readiness to become a skilled workforce in the field of Accounting and Taxation to be able to compete in the world of work.]]>
<![CDATA[Penentuan Harga Pokok Gabah: Analisis Berdasarkan Musim Tanam ]]>
<![CDATA[NI Ketut Sriwinarti]]>;
<![CDATA[Uswatun Hasanah]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v1i1.662
<![CDATA[Penelitian ini bertujuan untuk meningkatkan kemandirian dalam pengelolaan keuangan khususnya dalam penentuan harga pokok penjualan gabah. Di dalam memperoleh data penelitian, peneliti terlibat langsung mulai dari proses olah tanah, tanam hingga panen. Penelitian ini dimulai dari bulan Februari sampai dengan September 2018. Lokasi penelitian Lokasi kegiatan berada di Desa Jago, Kecamatan Praya Lombok Tengah. Terdapat 4 (empat) petani yang diajdikan objek penelitian yaitu pertama petani yang memiliki lahan 52 are, kedua petani yang memiliki lahan 47 are, ketiga petani yang memiliki lahan 58 are dan terakhir petani yang memiliki lahan 42 are. Dari hasil pengamatan ditemukan bahwasanya pada musim tanam kedua masalah air menjadi masalah utama dalam mempengaruhi hasil tanam, dimana rata-rata petani mengalami penurunan hasil, namun dengan Penggunaan teknologi tanam jarwo terbukti memiliki hasil yang lebih banyak bila dibandingkan dengan metode tanam biasa. biaya keseluruhan yang dikeluarkan dalam memperoleh gabah basah atau harga pokok gabah basah yaitu berkisar antara Rp.1.560/kg hingga Rp.1.884/kg, untuk memperoleh gabah kering masih harus dilakukan penjemuran kembali yang memakan waktu kurang lebih satu minggu tergantung factor cuaca.]]>
<![CDATA[Dialektika Pada Laporan Keuangan: Analisa Kinerja Laporan Keuangan Perusahaan Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Ni Ketut Sriwinarti]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 1 No 2 (2020) ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v1i2.929
<![CDATA[This study aims to analyze in depth the financial statements of public companies which are a reflection of the company's holistic performance or only bits and pieces that have to be collected to become the integrity of the company's performance. The research approach used in this research is the document dialectic approach, which this approach will provide an overview of the process of finding the truth of science, especially those listed in the document text both words and numbers. The main data source in this study is the audited financial statements of the Manufacturing companies Sub-Sector Pharmaceutical in 2018 and 2019 which are listed on the IDX. Based on the analysis conducted, it was found that 40% of the company's financial statements that were presented still contained soap bubbles which meant that there was a difference in the value of the account between the 2018 report presented in 2018 and the 2018 report presented in 2019. Consistency and stability in financial presentation would be foster a sense of trust in the company, but from the data obtained, only 30% of companies are able to provide a sense of protection, 50% of companies create suspicion, 20% of companies present financial reports that cannot be enlightened so that they can have an impact that will mislead users in returning decisions the economy.]]>
<![CDATA[Sistem Informasi Persediaan Stok Barang Pada Toko Kelontong Berbasis Web ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Nur Fathona]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 2 (2021): Rekan ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v2i2.1405
<![CDATA[Masalah pada persediaan barang adalah permasalahan operasional yang sering dihadapi oleh sebuah perusahaan. Jika jumlah inventory sedikit dan permintaan tidak dapat dipenuhi karena kekurangan persediaan maka dapat menghambat proses kerja begitu juga apabila inventory terlalu besar, hal ini dapat mengakibatkan kerugian pada perusahaan. Oleh karena itu perusahaan harus bisa memutuskan berapa banyak suatu barang harus di siapkan untuk keperluan penjualan. Selain itu pengolahan data persediaan yang masih manual menyebabkan sering terjadinya selisih saldo barang. Untuk menghindari kesalahan yang ada, diperlukan sebuah sistem yang disebut sistem informasi pendataan barang yang berbasis website. Tujuan memanfaatkan website agar lebih mudah diakses kapanpun dan dimanapun. Metode pengembangan sistem yang digunakan yaitu metode waterfall. Adapun tahapan tersebut yaitu analisa kebutuhan, perancangan, implementasi, dan testing. Dari penelitian ini terciptalah sebuah sistem informasi stok barang berbasis website yang dapat bekerja dengan baik, sehingga dapat membantu pengguna mendata barang yang masuk maupun keluar atau jika buat point-point, maka hasil yang diperoleh berdasarkan hasil uji coba adalah sebagai berikut: (1) Aplikasi Sistem Informasi Persediaan Stok Barang telah berhasil dibuat dan dapat diterapkan sebagai sistem informasi dalam mengelola stok barang; (2) Dengan adanya sistem informasi persedian stok barang berbasis web ini, dapat memudahkan staff maupun admin mengelola stok barang; (3) Memberikan informasi stok barang dengan akurat dan actual; (4) Aplikasi ini telah berhasil diuji dan semua fitur-fitur di dalamnya sudah berjalan sebagai mestinya sehingga mempermudah untuk mengelola stok barang]]>
<![CDATA[Pemilihan Paradigma Penelitian Akuntansi: Analisis Berdasarkan Perilaku Keseharian Mahasiswa Akuntansi ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[Ikang Murapi]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 1 (2022): Rekan ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v3i1.1875
<![CDATA[Penelitian ini bertujuan untuk memahami bagaimana keterkaitan antara perilaku keseharian mahasiswa terhadap topik penelitian yang akan dilakukan. Penelitian ini menggunakan pendekatan fenomenologi untuk menemukan jawaban. Penafsiran dilakukan dengan cara (a) mencocokkan informan dengan ramalan sifat berdasarkan hari kelahiran (wariga/weton); dan (b) menganalisis mana dari ketiga kecerdasan yang dimiliki manusia memilih pengaruh paling besar pada saat mahasiswa dalam menentukan pilihannya. Berdasarkan hasil pengujian dan penafsiran yang telah dilakukan, terdapat beberapa fenomena yang ditemukan dalam penelitian ini yaitu: (a) ramalan perilaku menurut wariga ternyata memiliki kemiripan dengan atau kecocokan dengan perilaku sehari-hari mahasiswa. Hal ini berarti wariga bisa digunakan sebagai salah satu alternatif untuk mengetahui bagaimana perilaku seseorang; (b) muncul anomali-anomali antara paradigma yang disarankan dalam wariga dengan paradigma yang dipilih oleh mahasiswa. Pilihan yang dilakukan oleh mahasiswa kebanyakan berdasarkan mencari rasa “aman” yaitu literaturnya banyak, waktu pengerjaan yang lebih cepat, biaya dan kemudahan dalam proses penelitian. Selain itu juga disebabkan karena ingin menghindari “sesuatu” yang tak perlu dihindari (hitungan dan dosen). Dan karena adanya pengaruh lingkungan (teman dan Dosen). Hasil penelitian ini memberikan implikasi yang berguna untuk (a) mengubah sikap mahasiswa atau peneliti agar lebih terbuka terhadap berbagai pradaigma yang ada sehingga dapat memperkaya topik penelitian mahasiswa akuntansi; (b) memberikan bukti bahwasanya prediksi prilaku menurut wariga cocok dengan perilaku sebenarnya. Hal ini berarti wariga bisa digunakan sebagai pedoman untuk membantu mahasiswa dalam menentukan paradigma mana yang paling sesuai dengan jati dirinya.]]>
