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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Forum Manajemen Abdi Dosen : Jurnal Pengabdian Pada Masyarakat WIDYA MANAJEMEN Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Abdimas ADPI Sosial Dan Humaniora Transformatif: Ekonomi, Bisnis dan Kewirausahaan Paradharma: Jurnal Aplikasi IPTEK

Astakoni, I Made Purba

Sekolah Tinggi Ilmu Manajemen Handayani

Author-ID : 1142729

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MULTIGROUP ANALYSIS (MGA): PERAN GENDER PADA KUALITAS AUDIT MELALUI ANALISIS VARIABEL KOMPETENSI DAN INDEPENDENSI AUDITOR admin unkriswina; I Made Purba Astakoni; Ni Putu Nursiani; Ni Made Satya Utami; I Ketut Setia Sapta
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 10 No 1 (2021): Vol X No 1 (Mei) 2021
Publisher : Universitas Kristen Wira Wacana Sumba

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at several Public Accounting Firms (KAP) in Denpasar City with the research subjects being all auditors. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample is done by purposive method, so that the numbers of samples selected are 53 auditors. Data collection techniques used were interviews with questionnaires with multiple choices closed. In this study data analysis uses the Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can be accepted. Through multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence on quality an audit. Whereas gender testing as a moderating variable on the effect of auditor independence on audit quality has not been tested.

IMPLIKASI GENDER SEBAGAI MODERAtING vARIABLE DALAM KAItAN ANtAR IKLIM ORGANISASI, KEPuASAN KERjA , DAN KINERjA KARyAwAN PADA PERuSAhAAN DAERAh AIR MINuM tIRtA MANGutAMA KABuPAtEN BADuNG I Made Purba Astakoni
Forum Manajemen Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i1.74

The success of the empowerment of human resources within anorganization is realized by the performance of its employees. Employees are animportant resource for the organization, because it has the talent, energy, andcreativity that is needed by the organization, not to mention the Regional WaterCompany (PDAM) Tirta Mangutama Badung regency. In this study, the objectivesof this study were: (1) To determine the effect of organizational climate on jobsatisfaction, (2) To determine the effect of organizational climate on employeeperformance, (3) To determine the effect of job satisfaction on employeeperformance, (4) To determine the effect of gender in moderating the relationshipbetween organizational climate, job satisfaction on employee performance.In getting the answers to the above research objectives in the census questionnairedistributed to 160 employees as respondents. Collected data were analyzed with theStructural Equation Model (SEM). In the first SEM method to evaluate the normalityof the data, confirmatory factor analysis (CFA) and then analyzes the influence of theSEM. Full results of the initial model showed that the model is not good so the modelneeds to be modified in order to obtain a model that approached Goodness of Fit.Results of this study indicate that the three hypotheses raised showed a significantpositive effect, namely: Effect of Organizational Climate (X1) of the EmployeeSatisfaction (Y1), Effect of Organizational Climate (X1) of the Employee Performance(Y2), Influence of Employee Satisfaction (Y1) the Employee Performance (Y2). Thereis the influence of Organizational Climate (X1), Employee Satisfaction (Y1) of theEmployee Performance (Y2). Employee Performance means variation of 79.90% canbe explained by the Organizational Climate and Job Satisfaction. There is also theinfluence of Employee Satisfaction (Y1), the Employee Performance (Y2). EmployeePerformance means variation of 27.90% influenced by the Employee Satisfaction. Fromthe results of the model turns moderating Gender male debilitating relationship betweenvariables Organizational Climate, Job Satisfaction and Employee Performance,Gender Women are not given effect to the models linkage raised in this study.

analisis model keterkaitan gayakepemimpinan, iklim organisasi, karakterristikindividu, kepuasan kerja,komitmen organisasi dan kinerja karyawanpada perusahaan daerah air minum (pdam)tirta mangutama kabupaten badung I Made Purba Astakoni
Forum Manajemen Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i2.91

The success of the empowerment of human resources in an organizationis realized by the performance of its employees. Employees are an importantresource for the organization, because it has a talent, energy and creativity thatneeded by the organization. Such as Perusahaan Daerah Air Minum (PDAM)TirtaMangutamaBadung regency. The objectives of the study is : (1) to determine theeffect of leadership style to job satisfaction, (2) to determine the effect of organizationclimate to job satisfaction, (3) to determine the effect of individual characteristics toan organization commitment, (4) to determine the effect of organization climate to anorganization commitment, (5) to determine the effect of employee job satisfaction toan organization commitment (6) to determine the effect of organization commitment tothe employee performance. To determine the answer of the above research goals, thequestionnaire have distributed to 160 employees as a respondents. The data collectedwere analyzed byStructural Equation Model (SEM). The usage of SEM methods wasevaluated prior to the normality of the data, confirmatory factor analysis (CFA) andthen influence analyzes of the SEM. The initial full models showed that the model isnot good, and the modifications needed to obtain the Goodness of Fit. The resultsof these research indicate, that the sixth hypothesis show a positive effect.Basedon the square multiple correlation coefficient, the employee performance variables,only 36.00% influenced by leadership style, job satisfaction, organization climate,individual characteristics and organization commitment.There are other variablesto be observed and implemented, in order to improve employee performance.

KEMIRIPAN DAN KEUNGGULAN KREDIT MODAL KERJA (KMK) BANK PEMBANGUNAN DAERAH BALI DENGAN BEBERAPA BANK PESAING I Made Purba Astakoni
Forum Manajemen Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.95

The aim of this study were 1) to determine the similarity (similarity)between product Working Capital Loan (KMK) BPD Bali with competing products.2) to determine the debtorâ€™s perception of the product Working Capital Loans (WCL)BPD Bali and the products of its competitors. 3) to determine the superiority ofWorking Capital Loans (WCL) BPD Bali compared with competing products. The dataanalysis technique used is a multivariate analysis, the analysis of multidimensionalscaling (MDS) and Correspondence Analysis (CA). Based on the analysis of MDS in particular two-dimensional perceptual map, customer perception of similarity between the bank shows that the KMK BPD Bali has similarities with KMK BRI, whileKMK BNI has some similarities with Bank Mandiri. From the analysis of respondentsâ€™perceptions CA KMK BPD Bali showed the same position with the KMK BRI with anaverage score of 82.92 percent,. KMK BNI 46 with an average score of 84.42 percent,KMK bank Mandiri of 84.33 percent while the WCL Danamon lowest perceived witha score of 81.83 percent. KMK BRI BPD Bali and excels in ease of loan collateralattributes, and attribute lending. While KMK BNI and Bank Mandiri has advantagesin the cost of provision and administration attributes, office location / room acomfortable, personal approach and standard system attributes. While KMK BankDanamon has the advantage on account activity and attributes atributl advertising.

PENGARUH MOTIVASI, IKLIM ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN (STUDI PADA KOPERASI ASADANA SEMESTA, DENPASAR) I Made Purba Astakoni
Forum Manajemen Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i2.110

The purpose of this study was to investigate the effect of work motivation,organizational climate and leadership style on employee performance. The researchdata of 162 employees is given by using a questionnaire to take the whole of thepopulation is called the census. In accordance with the above purpose in thisstudy was formulated three hypotheses, among others: motivation positive effecton employee performance, organizational climate positive influence on employeeperformance, and leadership style has positive influence on employee performance.After the questionnaires collected, testing techniques of data is done throughmultiple regression analysis model with the help of Amos program. The resultsshowed Motivation provide a positive and significant effect on the performanceof employees, which means it is stated that hipotesis1 stating that high motivationwill be able to improve employee performance tested at the Cooperative AsadanaSemesta Denpasar. Climate Organization negative effect and no significant effect onthe performance of employees, which means it is stated that hipotesis2 stating thata good organizational climate have not been able to improve the performance ofemployees in the Cooperative Asadana Semesta Denpasar. Leadership style gives anegative effect and no significant effect on the performance of employees, which meansit is stated that hipotesis3 stating that a good leadership style has not been able toimprove the performance of employees in the Cooperative Asadana Semesta Denpasar

ANALISIS PENGARUH LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING I Made Purba Astakoni; Wiryawan Suputra Gumi
Forum Manajemen Vol 15 No 2 (2017): Jurnal STIMI Vol. 15 No. 2 - 2017
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v15i2.167

The purpose of this study are (1) to analyze the effect of the physical work environment on job satisfaction of employees at the Department of Culture in Denpasar; (2) To analyze the effect of the physical work environment on the performance of employees at the Department of Culture of Denpasar; (3) To analyze the effect of job satisfaction on the performance of employees at the Department of Culture in Denpasar; (4) To elucidate the role of job satisfaction in mediating the effects of the physical work environment on the performance of employees at the Department of Culture of Denpasar. Total population in this study were as many as 30 employees of the Department of Culture of Denpasar. Given the population is only 30 people, the entire population sampled and thus this study is a study with a sample saturated. In this study, analysis of data using the approach Partial Least Square (PLS). Based on hypothesis testing found that the physical work environment is positive and significant impact on job satisfaction means that the better the physical work environment also increase the job satisfaction of physical labor. Physical work environment positive and significant effect on employee performance. Research has found job satisfaction and significant positive effect on employee performance. Based on the results of research mediating role of job satisfaction on the physical work environment on employee performance showed that job satisfaction partially tested as mediating variables (Parthials Mediation) between the physical work environment on employee performance.

THE VALUE OF CATUR PURUSA ARTHA AND ENTREPRENEURSHIP ORIENTATION AS A BASE FOR MAXIMIZING SMEs PERFORMANCE Utami, Ni Made Satya; Sapta, I Ketut Setia; Dicriyani, Ni Luh Gede Mahayu; Astakoni, I Made Purba
Jurnal Aplikasi Manajemen Vol. 21 No. 3 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.03.10

Developed countries understand the importance of small and Medium Enterprises (SMEs) in their contribution to economic growth. By using the concept of cultural values Catur Purusa Artha which is the four most important life goals for Balinese people who have Hindu beliefs, should be used as moral guidelines that will affect the business performance of small and Medium Enterprises and entrepreneurship Orientation behavior. This study was conducted to determine and analyze the effect of Entrepreneurship Orientation on the business performance of small and Medium Enterprises and how the role of Entrepreneurship Orientation in mediating the relationship of Catur Purusa Artha with the business performance of small and Medium Enterprises. The population of the study is the owner or managers of small and Medium Enterprises in Bali Province in 2022 amounted to 61,862 SMEs, and of these samples were conducted with the Slovin approach as many as 397 units of SMEs. The data analysis technique is done by the SEM-PLS method. The results found that applying the cultural values of Catur Purusa Artha can have a direct (positive) effect or can increase the business performance of small and Medium Enterprises and Entrepreneurship Orientation. So, doing Entrepreneurship Orientation will also be able to directly affect the performance of small and medium business performance. If doing Entrepreneurship Orientation can also mediate the relationship of Catur Purusa Artha with the business performance of small and Medium Enterprises.

PEMANFAATAN E-COMMERCE DAN PENGEMASAN KREATIF DALAM MENINGKATKAN PENJUALAN UMKM Sariani, Ni Luh Putu; Agung Maheswari, Anak Agung Istri; Intan Saputra Rini, I Gusti Ayu; Setia Sapta, I Ketut; Purba Astakoni, I Made
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 1 (2022): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Berdasarkan observasi dan wawancara dengan pihak manajemen Peken Facebook ditemukan permasalahan, penurunan volume usaha karena kurangnya pemanfaatan e-commerce dan belum memiliki kemasan produk hampers yang menarik perhatian konsumen. Tujuan pengabdian untuk memanfaatkan e-commerce yang bernama Tokopedia dengan optimal dan meningkatkan keterampilan melalui kreativitas kemasan yang menarik pada masing-masing produk hampers. Metode kegiatan melalui sosialiasi, pelatihan dan pendampingan. Sasaran kegiatan adalah seluruh karyawan Peken Facebook yang berjumlah 5 orang. Instrumen untuk mengukur ketercapaian program adalah kuesioner pre dan post kegiatan dengan indikator pengetahuan, keterampilan penggunaan e-commerce dan pengemasan produk hampers, kualitas kemasan dan peningkatan volume usaha. Hasil rata-rata capaian kegiatan, yaitu pengetahuan karyawan mengenai konsep e-commerce meningkat dari 60% menjadi 85% dan pengemasan produk meningkat dari 50% menjadi 80%, keterampilan penggunaan e-commerce meningkat dari 65% menjadi 88% dan keterampilan pengemasan produk hampers meningkat dari 60% menjadi 85%, kualitas kemasan dari 40% menjadi 87% serta peningkatan volume usaha selama 3 bulan, yaitu April sampai dengan Juni 2021, Peken Facebook berhasil menjual 31 produk.

Pemberdayaan UMKM Melalui Penataan Stasiun Kerja Peremajaan Fasilitas Produksi dan Manajemen Usaha Astakoni, I Made Purba; Sunata, I Gede Ngurah; Swaputra, Ida Bagus; Nursiani, Ni Putu
Paradharma: Jurnal Aplikasi IPTEK Vol. 3 No. 2 (2019): Paradharma: Jurnal Aplikasi IPTEK
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Dhyana Pura â€“ Bali

ABSTRAKMitra sasaran program PPPE ini adalah â€Bali Tantriâ€ yang beralamat di Jalan Leko, Banjar Purwakarta, Gerih, Abiansemal, Badung dan â€Belong Antikâ€ yang di Jalan Gerih-Abiansemal, Banjar Dirgahayu, Gerih, Abiansemal Badung. Kedua UMKM ini bergerak dalam usaha kerajinan berbahan baku batu padas berpasir. Produk kerajinan yang dihasilkan berupa; belong (besar dan kecil), patung klasik, palungan,pot bunga, padma,pancuran,meja,kursi, tempat lampu dan barang seni berbahan batu padas lainnya. Berdasarkan kondisi existing dari kedua mitra binaan, maka permasalahan prioritas yang diangkat adalah (1) Permasalahan terkait dengan teknologi produksi (ruang/stasiun kerja tidak tertata dengan baik, disain produk yang kurang variatif, penggunaan bahan baku batu padas perlu dievaluasi, minimnya peralatan keselamatan dan kesehatan kerja); (2) permasalahan terkait dengan manajemen usaha (administrasi dan pembukuan yang dilakukan masih sangat sederhana, SDM yang menangani fungsi pokok manajemen tidak jelas). Tujuan dari pelaksanaan Program Pengembangan Produk Ekspor (PPPE) ini adalah untuk meningkatkan kesejahteraan UMKM mitra melalui pembinaan, pelatihan, pendampingan di bidang teknologi kerja (manajemen produksi) dan teknik manajemen usaha. Tujuan khusus yang diharapkan adalah agar UMKM mitra dapat meningkatkan jumlah produk siap ekspor dan akhirnya kesejahtraan UMKM mitra tercapai dan usahanya bisa berkelanjutan. Pelaksanaan program PPPE dilaksanakan dengan cara : metode sosialisasi dan pemantapan, metode pelatihan (workshop) dan pendampingan, serta monitoring dan evaluasi. Luaran program di tahun pertama (1) Stasiun kerja yang tertata dengan lay out yang baik, (2) sudah adanya sistem pembukuan dan manjemen usaha yang baik ,(3) desain produk yang klasik dan menarik, (4) publikasi artikel ilmiah dan publikasi di media massa, serta video kegiatan.Kata kunci: Pengerajin, Belong Klasik, Batu Padas, Limbah Industri, EksporABSTRACTThe target groups of this Export Development Program (PPPE) are â€œBali Tantriâ€ SME, located in Jalan Leko, Banjar Purwakarta, Gerih, Abiansemal, Badung and â€œBelong Antikâ€, located in Jalan Gerih-Abiansemal, Banjar Dirgahayu, Gerih, Abiansemal Badung. Both SMEs are in the business of crafts made of sandy limestone. The crafts produced are in the form of belong (both large and small), classical statues, mangers, flower pots, padma, water fountains, tables, chairs, lamp posts, and other artworks based on limestone. Based on the existing conditions of both partners, the main priorities in this program include: (1) problems related to production technology (workstations not arranged properly, lack of variety in product design, the use of limestone that needs to be evaluated, minimal knowledge on workplace safety); (2) problemsÂ related to management (very basic bookkeeping and accounting, lack in human resourcecapacity when it comes to management). The general goals of this PPPE are to increase thewelfare of the two SMEs through training, consultation, and mentoring in terms of productiontechnology and management. The specific goals include the expectation that the partner SMEscould increase their export-ready products, such that the economic welfare of the partnerswould improve, and that the business would be sustainable. The PPPE was implemented usingsocialization and education method, workshop and mentorship method, and monitoring andevaluation method. The outputs after the first year include: (1) workstations that are alreadywell laid-out; (2) the existence of proper bookkeeping and accounting system; (3) increasednumber of attractive and classical designs; (4) publications in scientific journal and massmedia, as well as a video of the activities.Keywords: craftsmaker, Belong Klasik, limestone, industrial waste, export

Peningkatan Daya Saing Produk Tedung Bali Menembus Pasar Ekspor Lestari, Putu Fajar Kartika; Astakoni, I Made Purba; Swaputra, Ida Bagus
Paradharma: Jurnal Aplikasi IPTEK Vol. 3 No. 2 (2019): Paradharma: Jurnal Aplikasi IPTEK
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Dhyana Pura â€“ Bali

ABSTRAKTedung Bali merupakan hasil kerajinan rumah tangga yang memproduksi barang seni berupa tedung atau payung yang selama ini lebih banyak untuk kegiatan upacara adat maupun keagamaan bagi umat Hindu di Bali. Bentuk fisik Tedung Bali ini secara garis besar terdiri dari dua bentuk yaitu â€œTedung Agungâ€ dan â€œTedung Robrobâ€ serta masing-masing bentuk ini menggunakan ukuran yang bervariasi sesuai dengan inovasi perajin. Tedung Bali dibuat dengan berbagai ornamen yang sarat dengan unsur lambang atau makna sesuai ajaran sastra Bali dan dimasuki unsur seni sehingga menarik sebagai sarana upacara khususnya umat Hindu sekaligus juga menjadi daya tarik wisata baik bagi wisatawan asing maupun wisatawan domestik. Permasalahan utama mitra Program Kemitraan Masyarakat ini (PKM) adalah mitra belum mengetahui apakah usaha yang dijalani menguntungkan atau tidak. Permasalahan bidang pemasaran adalah bagaimana upaya mitra binaan menembus pasar ekspor. Tujuan dari program PKM ini adalah untuk meningkatkan pemahaman dan keterampilan mitra dalam teknik manajemen usaha, teknik pemasaran dengan memanfaatkan media online. Metode yang dipakai dalam mencapai tujuan tersebut meliputi (1) pelatihan dan pendampingan pembuatan sistem pembukuan usaha berbasis teknik akuntansi sederhana dan pelatihan dibidang manajemen usaha; (2) Focus Group Discusion (FGD) dengan mebahas berbagai topik manajemen keuangan dan manajemen pemasaran. Luaran program ini adalah Buku Kas, buku persediaan, perhitungan Harga Pokok Produksi (HPP), perhitungan titik impas (BEP), Teknik Pemasaran untuk menembus pasar ekspor, dan artikel yang siap di publikasi pada jurnal ilmiah.Kata Kunci : Tedung Bali, Teknik manajemen usaha, Focus Group DiscusionsABSTRACT"Balinese building" is the result of household crafts that produce art items in the form of buildings or umbrellas, which so far have been more traditional and religious ceremonial activities for Hindus in Bali. The physical form of this Balinese building outlines consists of two forms, namely the "Great Mosque" and the "Robrob Building" and each of these forms uses varying sizes according to the craftsman's innovation. The Balinese building is made with various ornaments which are full of elements of symbols or meanings in accordance with the teachings of Balinese literature and are entered by elements of art so that it is attractive as a means of ceremonies especially Hindus as well as a tourist attraction for both foreign and domestic tourists. The main problem of this Community Partnership Program (PKM) partner is that partners don't know whether the business they are doing is profitable or not. The problem in marketing is how the efforts of fostered partners penetrate the export market. The aim of the PKM program is to increase partners' understanding and skills in business management techniques, marketing techniques by utilizing online media. The methods used in achieving these objectives are (1) training and assistance in making business accounting systems based on simple accounting techniques and training in business management; (2) Focus Group Discussion (FGD) by discussing various topics of financial management and marketing management. The program outputs are Cash Book, Inventory Book, Production Cost Calculation (HPP), Breakeven Calculation (BEP), Marketing Techniques to penetrate the export market, and articles that are ready to be published in scientific journals.Keywords: Balinese Building, Business management techniques, Focus Group Discusions

Co-Authors admin unkriswina Agung Maheswari, Anak Agung Istri Dicriyani, Ni Luh Gede Mahayu Eka Intan Kumala Putri Gumi, Wiryawan Suputra Harwathy, Tjok Istri Sri I G.G Oka Pradnyana I Gede Cahyadi Putra I Gede Ngurah Sunatha I Gusti Gde Oka Pradnyana I Ketut Setia Sapta Ida Bagus Swaputra Intan Saputra Rini, I Gusti Ayu Ni Made Satya Utami Ni Putu Nursiani Ni Wayan Rustiarini Pande Ketut Ribek Putu Fajar Kartika Lestari Putu Mela Ratini Putu Novia Hapsari Ardianti Ratini, Putu Mela Richadinata, Kadek Riyan Putra Tjok Istri Sri Harwathy Wayan Wardita Yenny Verawati

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