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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) International Research Journal of Management, IT & Social Sciences Jurnal Akuntansi Aktual JCES (Journal of Character Education Society) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Aplikasi Akuntansi Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Masyarakat Jurnal Abdi Insani Jurnal Penelitian Agama Hindu Prosiding Konferensi Nasional PKM-CSR Jurnal Pustaka Manajemen Jurnal Pepadu Guna Sewaka International Journal of Financial and Investment Studies
I Nyoman Nugraha Ardana Putra
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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RIBA DAN PEMBIAYAAN DALAM KONSEP HINDU Putra, I Nyoman Nugraha Ardana
Jurnal Keuangan dan Perbankan Vol 19, No 3 (2015): September 2015
Publisher : D-III Keuangan dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.144 KB)

Abstract

This research aimed to explorer usury and  financing concept of  hinduism by hermeneutic research. In order that,  data collection  in this research used documentation in hinduism manuscript as Manawa Dharmasastra and Artha Sastra. Data validation using indeepth the interview conducted literary expert, Hindu philosopher and humanist. The result shows that the concept of usury is the way of financing not opposite with dharma and  financing in Hinduism actually explain the interest rate 2 percent until 5 percent.
Financial Disclosure based on Web-ICT Determinants Hadi, Ahwan; Handajani, Lilik; Putra, I Nyoman Nugraha Ardana
International Research Journal of Management, IT & Social Sciences Vol 5 No 1: January 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i1.598

Abstract

The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it’s implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on web-ICT. It indicates that local governments with better performance accountability levels and have greater or more mature characteristics will disclose wider financial information through the website. These findings are consistent with the signaling theory which states that organizations tend to provide a signal in the form of information disclosure to stakeholders to describe positive conditions. This study also found that financial disclosure based on web-ICT has a negative influence on local government financial performance, public sector characteristics that are nonprofit oriented cause disclosure of financial information does not encourage the financial performance of local government. Unlike the private sector, the disclosure of information encourages better corporate financial performance.
Jurusan Manajemen Fakultas Ekonomi Universitas Mataram JL. Majapahit No.62, Mataram, Nusa Tenggara Barat, 83125 Putra, I Nyoman Nugraha Ardana
Jurnal Keuangan dan Perbankan Vol 16, No 3 (2012): September 2012
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.663 KB) | DOI: 10.26905/jkdp.v16i3.1082

Abstract

This study aimed to examine and to explain the influence of managerial ownership and credit risks towardagency costs and performance. The study was also intended to enrich the empirical evidence of agency theory infinancial management of the Microfinance Institutions (MFIs), especially managerial ownership of society creditbank (BPR) in West Nusa Tenggara province. Secondary data used was derived from financial statements andprimary data obtained from interviews with the director of bank samples. Partial Least Square technique Programs(PLS) was applied to test the research model in term of variables relationship structure in quantitativemethods The results. The results showed that managerial ownership had a positive influence on credit risks andalso had a positive impact on agency costs. In addition to managerial ownership and agency costs, this researchfound that there was a negative effect of company performance.
Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) Oktaryani, G. A. Sri; Abdul Mannan, Siti Sofiyah; Putra, I Nyoman Nugraha Ardana
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.81

Abstract

This study is aimed to determine the effect of Good Corporate Governance on profitability. Good Corporate Governance consist of three variables, which are independent commissioner, managerial ownership and institutional ownership. While profitability is measured by Return on Equity (ROE). The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. There are 43 companies as samples in this study which were obtained by purposive sampling method. Data collected by combining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that independent commissioners, managerial ownership and institutional ownership has no significant effect on profitability
RIBA DAN PEMBIAYAAN DALAM KONSEP HINDU I Nyoman Nugraha Ardana Putra
Jurnal Keuangan dan Perbankan Vol 19, No 3 (2015): September 2015
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.144 KB) | DOI: 10.26905/jkdp.v19i3.46

Abstract

This research aimed to explorer usury and financing concept of hinduism by hermeneutic research. In order that, data collection in this research used documentation in hinduism manuscript as Manawa Dharmasastra and Artha Sastra. Data validation using indeepth the interview conducted literary expert, Hindu philosopher and humanist. The result shows that the concept of usury is the way of financing not opposite with dharma and financing in Hinduism actually explain the interest rate 2 percent until 5 percent.
PERBEDAAN KREDIT BERMASALAH DAN KELANCARAN KAS BERDASARKAN KEPEMILIKAN BANK PERKREDITAN RAKYAT I Nyoman Nugraha Ardana Putra; Budi Santoso; Lalu Hamdani Husnan
Jurnal Aplikasi Akuntansi Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i2.102

Abstract

Tujuan penelitian ini adalah Untuk menganalisis perbedaan BPR Berbadan Usaha PT dengan BPR berbadan Usaha PD ditinjau dari tingkat kredit bermasalah dan tingkat kelancaran kas perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian komparatif yang membandingkan antara Bank Perkreditan Rakyat (BPR) kepemilikan manajerial dengan BPR kepemilikan pemerintah atau perusahaan daerah yang ada di Nusa Tenggara Barat. Lokasi penelitian pada Bank Perkreditan Rakyat yang ada di Provinsi Nusa Tenggara Barat (NTB) yang tahun 2019 mengalami risiko kredit dan risiko likuiditas yang tinggi. Peningkatan risiko tersebut terjadi menarik utuk dinalisis perbedaan kinerja BPR milik swasta dengan milik pemerintah. Alat analisis yang digunakan adalah uji t (uji beda) independen. Hasil menunjukan bahwa ada perbedaan BPR Perusahaan Daerah dengan BPR Perseroan Terbatas ditinjau dari kelancaran kas sedangkan ditinjau dari kredit bermasalah tidak ada perbedaan diantara kedua bentuk badan usaha tersebut.
Audit Pemasaran Dan Pengembangan Usaha Mikro, Kecil dan Menengah Di Dusun Koloh Berora Kabupaten Lombok Utara Baiq Nurul Suryawati; Iwan Kusmayadi; Laila Wardani; Sulaeman Sarmo; I Nyoman Nugraha Ardana Putra
Jurnal Gema Ngabdi Vol. 2 No. 2 (2020): Jurnal Gema Ngabdi
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v2i2.74

Abstract

A marketing audit is needed to facilitate business owners who have difficulty developing business activities in the Koloh Berora hamlet. This effort was made to change the traditional marketing concept of business owners who are only oriented towards passive marketing. Passive marketing is characterized by the lack of business from the owners of various types of businesses in the village of Koloh Berora to recognize consumers. Most businesses actually run just because they join in. A simple marketing audit effort is carried out through various method for example: focus group discussion, best practice, and brainstorming to observe what products consumers like, the simple thing is to keep evidence of frequent order records. This inventory inventory effort is expected to help business owners to better identify their customers. Discipline in recording or archiving stock books is an important key to the success of the marketing audit. Further business development can be identified if the business owners have a high commitment to continue the marketing audit process itself.  
PENGELOLAAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA Johan Satriajaya; Lilik Handajani; I Nyoman Nugraha Ardana Putra
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.606 KB) | DOI: 10.17977/um004v5i12018p001

Abstract

This research aimed to analyse the specially-allocated financial aid policy from district government to village government of Samanta. The fact indicates that there has been a misconduct in budget management, which becomes the main reason to do this research. This research employs a qualitative method, using the phenomenological-hermeneutic approach. Data collection uses an in-depth interview with village financial manager, and supported by observation and documentation. Data analysis applies the method of phenomenological-hermeneutic perspectives. The result shows that specially-allocated financial aid management was not appropriately implemented. This was caused by the inconsistency of local government in implementing its local regulation. District government is using its power discretion and the regulation discretion. High tendency of different interests in implementing the policy has led to a pseudo-statement to empower village government and village society. Thus, it needs better commitment from district government to set aside the interests of certain groups and politics to ensure that the main objective of that policy could be implemented properly.
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pemerintah Daerah Baiq Dwi Apryana Eristanti; I Nyoman Nugraha Ardana Putra
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 1 No 2 (2018): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Desember 2018
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v1i2.7

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan pemerintah daerah dari perspektif faktor kontekstual organisasi, yaitu perspektif komitmen organisasi, sistem pengendalian intern dan sistem akuntansi keuangan daerah. Pengumpulan data penelitian ini menggunakan kuesioner yang disebar pada 33 Organisasi Perangkat Daerah (OPD) di Pemerintah Kabupaten Lombok Barat dengan 99 responden yang terdiri dari pegawai bagian akuntansi, PPK, bendahara pengeluaran dan staf akuntansi. Pengujian dilakukan dengan analisis regresi linier berganda. Hasil penelitian menunjukkan adanya pengaruh negatif komitmen organisasi dan sistem pengendalian intern terhadap ketepatan waktu pelaporan keuangan, sedangkan sistem akuntansi keuangan daerah tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.
TURBULENSI DAN LEGALISASI KLEPTOKRASI DALAM PENGELOLAAN KEUANGAN DESA Johan Satriajaya; Lilik Handajani; I Nyoman Nugraha Ardana Putra
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.836 KB) | DOI: 10.18202/jamal.2017.08.7052

Abstract

Abstrak: Turbulensi dan Legalisasi Kleptokrasi dalam Pengelolaan Keuangan Desa. Penelitian ini berusaha untuk mengkaji pengalaman dan pemahaman pengelola keuangan Desa Gambo di Kabupaten Samanta. Hal ini dilatarbelakangi oleh implementasi UU desa yang berimplikasi pada meningkatnya jumlah anggaran, namun dalam pengelolaannya ditemukan berbagai penyimpangan. Fenomenologi-hermeneutika digunakan untuk menemukan makna dan hakikat dari pengalaman dan pemahaman informan yang merupakan dysfunctional behavior. Temuan menunjukkan bahwa penyimpangan terjadi karena pelaku menerima berbagai tekanan. Keberadaan diskresi dan inkonsistensi kebijakan menjadi penyebab terjadinya legalisasi kleptokrasi. Pemangku kepentingan perlu memiliki komitmen dan konsistensi untuk mencegah dan meminimalkan terjadinya penyimpangan. Abstract: Turbulence and Legalised Kleptocracy on Village Financial Management. This research aims to analyse experiences and knowledges the financial manager of Gambo village. This is motivated by the implementation of village law that has implication for the budget amount increase, but has divergences in management. Phenomenologic-hermeunistic is applied to find the core experiences and knowledges of informants, which are dysfunctional behavior. The findings show that the divergence occurs because the actors receive pressures. Discretion and inconsistence of policy have caused the divergence in village financial management and become legalised kleptocracy. Stakeholders commitment and consistency are needed to minimise the divergences.
Co-Authors Abdul Manan Abdul Mannan, Siti Sofiyah Akram, Akram Amir Tengku Ramly Anding Nugeraha Animah Animah Ayu Putu Arie Dewanty Azizatul Farhaini Baiq Dwi Apryana Eristanti Baiq Dwi Apryana Eristanti Baiq Nurul Suryawati Barry Alfian Budi Santoso Budi Santoso Budi Santoso Busaini Busaini Dwi Putra Buana Sakti Dwi Putra Buana Sakti Elin Erlina Sasanti Embun Suryani Eriana Eriana Falen Sadewo Faturahman GA Sri Oktaryani Hadi Mahmudi Hadi Mahmudi Hadi Mahmudi Hadi, Ahwan Hafiz Rahman Hanesfa Hairil Ihsan Hairun Niswati Hayatus Saadiah Heriani Heriani Hermanto Hermanto Hermanto Hermanto Hery Susanto Hery Susanto Hery Susanto Hery Susanto I Dewa Gde Bisma I Dewa Gde Bisma I Dewa Gede Bisma I Dewa Gede Bisma I Gde Mandra I Gede Mandra I Putu Buda Yasa Idha Novianti Ilham Ilham Irya Arisantika Hiqwan Isra Dewi Kuntary Ibrahim Iwan Kusmayadi Jainuddin Jainuddin Johan Satriajaya Johan Satriajaya Jurnal Pepadu Kadek Indah Estyari Kariani Febrianti Khaerul Anam Laila Wardani Laila Wardani Lalu Andika Noviawan Lalu Hamdani Husnan Lancur Ruktipriangga Lilik Handajani Luthfiyana Adfanin Masrun Masrun Milayati Milayati Moh. Yassir Araffat Naila A.M Ni Luh Debby Maharani Eka Putri Ni Putu Ary Aryawati Nurdin Nurdin Nurul Hidayatul Hikmah Nurul Syahraini Oktaryani, G. A. Sri Raden Bagus Faizal Irany Sidharta Raheni Raheni Rahman Rahman Ramlah H. A. Gani Riyan Satria Sirrulloh Jagat Rizki Fazrin Saifullah Saifullah Saipul Arni Muhsyaf Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Julaeha Siti Nurmayanti Siti Nurmayanti Siti Sofiyah Abdul Mannan Sovia Wulandari Sri Oktaryani Sudi hardi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sukendri, Nengah Sulaeman Sarmo Syarifuddin Syarifuddin Utamie, Dara Nida Yati Auliah Yolanda Sintiyani M Yosyana Kartin Yulia Zulfahni Yuma Yuma Zulbahri Zulbahri