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The Implementation of Spiritual Capital Saab Mote Craftsmen: Study of The Hindu Teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng) Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; Ni Kadek Ayu Trisnadewi3
International Journal of Social Science and Business Vol. 3 No. 3 (2019): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i3.21062

Abstract

This study focused on implementing spiritual capital in the business of beads in Nagasepaha Village, Buleleng, which was studied using the concept of understanding the values of the teachings of Hinduism ethics (moral), harmony (Tri Hita Karana), virtue (dharma) Qualitative methods of gathering Observations, interviews and documentation data were carried out to obtain results and answer the research problem formulation. The concept of Tri Hita Karana that does not neglect harmony, is that the implementation of spiritual capital in the business of the most basic implicit. Merely and is not concerned with the material (capitalism), the which shows that there is ethics (moral), so as to create dharma (virtue) the which is the result of spiritual capital
The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
International Journal of Social Science and Business Vol. 3 No. 4 (2019): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21887

Abstract

This research was motivated by a phenomenon in the district of Buleleng related to the number of LPD with conditions that are less healthy to jammed has increased. In addition, the number of LPD that are stuck in Buleleng regency is the highest in Bali. The purpose of this study is to determine the implications of the internal control system and credit policy on the credit settlement strategy, the settlement of bad loans is settled by the principle of “Pang Pada Payu”. The number of samples in this study were 60 LPD selected based on the stratified random sampling method. The data analysis technique used in this study was a structural equation model (seminal structural modeling) based on variance or component based sem with smartpls 3.0 analysis tools. Based on the results of testing the internal control system has a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in Village Credit Institutions in Buleleng Regency.
The Implementation of Profit Sharing at Lembaga Perkreditan Desa Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28468

Abstract

Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.
Accountability: Efforts to Prevent Rush Money at Village Credit Institutions Ni Wayan Novi Budiasni; Ni Made Sri Ayuni
International Journal of Social Science and Business Vol. 5 No. 2 (2021): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.33623

Abstract

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 LPD samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modelling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.
Pelatihan dan Pendampingan Manajeman Keuangan Bagi Pelaku UMKM Desa Nagasepaha Kecamatan Buleleng Gede Widiadnyana Pasek; Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 2, No 3 (2022): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i3.155

Abstract

An understanding of financial management can monitor or see the extent to which a business is generating profits, business performance, controlling the flow of business funds, but there are still many small business actors in Nagasepaha Village who feel they do not need information in financial management because it is considered difficult and all the limitations it has. This has an impact on the continuity of business actors in Nagasepaha Village. This service is carried out through the Satya Dharma School of Economics Research and Community Service Center in collaboration with the Nagsepaha Village Head Office. In this Community Service activity, small business actors are given financial management material, namely about insight into the importance of financial management to manage a business. Implementation of activities using the lecture, discussion and question and answer method by starting with the provision of material on management of profits in small businesses that can be understood by small business actors. The results of this community service activity can help small business actors increase their knowledge and understanding of financial management
Pengembangan Saab Mote sebagai Produk Ikonik Di Desa Nagasepaha Kecamatan Buleleng Kabupaten Buleleng-Bali Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; Ni Luh Nurkariani
Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 1 (2021): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v2i1.135

Abstract

Permasalahan yang dialami mitra ialah kurangnya inovasi dalam mengembangkan produk saab mote di Desa Nagasepaha. Selama ini, pengerajin saab mote memproduksi produk yang monoton, sehingga sulit menarik konsumen. Atas permasalahan tersebut, mitra diberikan pelatihan dan penyuluhan tentang manajemen pemasaran atau internet marketing, akuntansi dan manajemen keuangan, manajemen sumber daya manusia, dan manajemen produksi. Metode yang dilakukan ialah dengan memberikan pelatihan, penyuluhan dan pengadaan mesin jarit untuk mendukung kapasitas produksi saab mote. Hasil dari kegiatan pengabdian ini ialah pengerajin saab mote mampu meningkatkan kapasitas produksi dan mampu menghasilkan varian produk baru berupa nare (tempat sesajen) dan hiasan dinding. Melalui peningkatan kapasitas produksi tentunya akan memberikan peluang terhadap peningkatan pendapatan para pengerajin saab mote. Selama kegiatan pengabdian kepada masyarakat ini dilaksanakan, pengerajin memberikan sambutan yang baik, sehingga kegiatan ini dapat dilaksanakan dengan baik. Kata Kunci: Inovasi produk,Saab mote,Produksi
Inovasi Pemasaran E-Marketing Cemilan Ote-Ote Legendaris Kota Singaraja Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; I Kadek Satria Wibawa
Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 3 (2021): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v2i3.315

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Permasalahan yang dialami oleh mitra ialah kurangnya inovasi baru dalam mengembangkan produk yang dihasilkan. Selama ini perusahaan UMKM UD.SUAR memproduksi produk yang monoton, sehingga sulit manarik minat konsumen, dan kurangnya peluasan segmen pasar, mitra diberikan penyuluhan tentang mengguanakan internet marketing. Hasil dari kegiatan ini UMKM UD.PASAR mampu meningkatan produksi dan varian baru yang membuat peningkatan pendapatan. Selama kegiatan UMKM UD.SUAR memberikan sambutan yang baik, sehingga kegiatan berjalan lancar.  Kata Kunci: UMKM, Inovasi baru, pelusan segmen pasar
ANALISIS PROFITABILITAS LEMBAGA PERKREDITAN DESA BERDASARKAN CASH TURNOVER, CREDIT TURNOVER DAN RECEIVABLE TURNOVER Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; Desak Kadek Eliasih
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.033 KB) | DOI: 10.38043/jiab.v6i2.3219

Abstract

Analisis Profitabilitas Lembaga Perkreditan Desa Berdasarkan Cash Turnover, Credit Turnover, dan Receivable Turnover. Penelitian ini bertujuan untuk mengetahui tingkat profitabilitas LPD Desa Adat Penarukan menggunakan rasio Cash Turnover, Credit Turnover, dan Receivable Turnover. Metode penelitian menggunakan metode kuantitatif deskriptif. Menggunakan data laporan keuangan LPD (data sekunder) tahun 2018-2020. Hasil penelitian ditemukan bahwa Net Profit Margin mencapai 26,8% sudah sesuai standar industri. Namun Gross Profit Margin, ROA dan ROE masih belum mencapai standar industri. Demikian pula dengan rasio Cash Turnover, Credit Turnover dan Receivable Turnover yang belum mencapai standar industri. Kondisi ini menunjukkan bahwa LPD Desa Adat Penarukan perlu melalukan evaluasi dan meningkatkan efiensi serta efektivitas pengelolaan modal sendiri, aset serta piutang guna meningkatkan profitabilitas Lembaga Perkreditan Desa (LPD).
PENTINGNYA LIKUIDITAS DI KOPERASI MITRA DANA MANDIRI Ni Made Sri Ayuni; Ni Wayan Novi Budiasni; Luh Putu Septiapani Budiartiwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.938 KB) | DOI: 10.38043/jiab.v6i2.3238

Abstract

Pentingnya Likuiditas di Koperasi Mitra Dana Mandiri. Hasil Penelitian menunjukkan bahwa Perputaran Kas terhadap Likuiditas di KSU Mitra Dana Mandiri memiliki nilai regresi sebesar 0,276 satuan atau sebesar 20,5% dengan nilai korelasi sebesar 0,660 yang berarti terdapat pengaruh berbanding lurus kuat antara Perputaran Kas dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,364 > 1,670) Ini menunjukan bahwa Perputaran Kas berpengaruh positif dan signifikan terhadap Likuiditas maka hipotesis diterima, Pengaruh Laba terhadap Likuiditas di KSU Mitra Dana Mandiri  memiliki nilai regresi sebesar 0,344 satuan atau sebesar 21,9% dengan nilai korelasi sebesar 0,669 yang berarti terdapat pengaruh berbanding lurus dan kuat antara Laba dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,675 > 1,670), Arus Kas Operasi terhadap Likuiditas di KSU Mitra Dana Mandiri  memiliki nilai regresi sebesar 0,322 satuan atau sebesar 26,7% dengan nilai korelasi sebesar 0,705 yang berarti terdapat pengaruh berbanding lurus dan kuat antara Arus Kas Operasi dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (4,137 > 1,670). Hasil penelitian ini menunjukkan pengaruh Perputaran Kas, Laba dan Arus Kas Operasi berpengaruh posotif terhadap Likuiditas Pada Likuiditas.
STRATEGI KREDIT MACET “PANG PADE PAYU” PADA LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.182 KB)

Abstract

ABSTRACTThis research is motivated by the phenomenon in the district of Buleleng related to the number of LPDs with unhealthy conditions until jammed have increased. In addition, the number of LPDs that have jammed in Buleleng Regency has the highest number in Bali. The purpose of this study is to know the implications of the internal control system and credit policy on credit settlement strategies, the disruption of bad credit is solved by the principle of "Pang Pade Payu". The numbers of samples in this study were 60 LPDs which were selected based on the stratified random sampling method. The data analysis technique used in this study is a structural equation model (structural equation modeling-sem) based on variance or component based sem with a smartpls 3.0 analysis tool. Based on the results of testing the internal control system has a significant positive effect on the strategy of resolving bad credit Bad Credit Strategy "Pang Pade Payu" at the LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of resolving bad credit Bad Credit Strategy "Pang Pade Payu" in the Village Credit Institution in Buleleng Regency.Keywords: Internal Control System, Credit Policy and Bad Credit Strategy, Settlement StrategyABSTRAKPenelitian ini dilatarbelakangi oleh fenomena di kabupaten buleleng terkait jumlah LPD dengan kondisi yang kurang sehat hingga macet mengalami peningkatan. Selain itu, jumlah LPD yang macet di kabupaten Buleleng menjadi jumlah terbanyak di Bali. Tujuan penelitian ini ialah mengetahui implikasi sistem pengendalian internal dan kebijakan kredit terhadap strategi penyelesaian kredit, penyeselaian kredit macet diselesaikan dengan prinsip “Pang Pada Payu”. Jumlah sampel pada penelitian ini adalah 60 LPD yang dipilih berdasarkan metode stratified random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah model persamaan struktural (structural equation modeling-sem) berbasis variance atau component based sem dengan alat analisis smartpls 3.0. Berdasarkan hasil pengujian sistem pengendalian internal berpengaruh positif signifikan terhadap strategi penyelesaian kredit macet Strategi Kredit Macet “Pang Pade Payu” Pada LPD Di Kabupaten Buleleng. Kedua kebijakan kredit berpengaruh positif signifikan terhadap strategi penyelesaian kredit macet Strategi Kredit Macet “Pang Pade Payu” Pada Lembaga Perkreditan Desa Di Kabupaten Buleleng.Kata kunci: Sistem Pengendalian Internal, Kebijakan Kredit dan Strategi Penyelesaian Kredit Macet, Strategi Kredit Macet.