Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing
Ni Nengah Seri Ekayani
Warmadewa University
Economics, Econometrics & Finance

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Feasibility Analysis of a Livestock Business (Case Study at a Village-Owned Enterprise) Kadek Diviariesty; Ni Nengah Seri Ekayani
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1971

Abstract

This study aims to analyze the feasibility of a livestock business managed by a Village-Owned Enterprise (BUMDes) located in Denpasar City, Bali, as part of a village food security program. This study uses a quantitative descriptive approach with a focus on financial analysis. The data used consist of primary data obtained through interviews with BUMDes managers and livestock farmers, as well as secondary data in the form of documents on financial records and activity reports. Analysis techniques include calculating production costs, revenue, operating profit, and livestock population growth over several harvest periods. The results show that the livestock business provides positive profits in each harvest period with an increasing trend in livestock numbers and operating profits from year to year. Thus, the livestock business managed by BUMDes is declared financially feasible and has the potential to support food security and improve the village economy.
The Influence of Accounting Information Systems on LPD Performance in Buleleng Regency, Bali Ni Nengah Seri Ekayani; Kadek Nadia Pratiwi Lestari; Kadek Diviariesty
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1972

Abstract

This study aims to analyze the influence of accounting information systems on the performance of Village Credit Institutions (LPD) in Buleleng Regency. The accounting information system in this study is measured through three independent variables: understanding of accounting information systems, implementation of accounting information systems, and financial management. The research method used is quantitative with a survey approach using a questionnaire as a data collection instrument. The research sample consisted of 63 LPDs selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each variable on LPD performance. The results show that understanding of accounting information systems, implementation of accounting information systems, and financial management partially and simultaneously have a significant and positive effect on LPD performance. This finding emphasizes the importance of employee competence in understanding and implementing accounting information systems effectively, as well as the importance of good financial management to improve institutional performance. This research is expected to serve as a reference for LPDs in improving the quality of their performance by strengthening accounting information systems and financial management.
Co-Authors Kadek Diviariesty Kadek Nadia Pratiwi Lestari