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All Journal Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen International Journal of Social Science and Business Mimbar Ilmu JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Kompetif International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Artha Satya Dharma Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Seminar Nasional Aplikasi Iptek (SINAPTEK) Jurnal Akademik Pengabdian Masyarakat
Erik Trisnawati, Ni Luh De
Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Peningkatan Kinerja Keuangan Bumdes Melalui Pengelolaan Risiko Likuiditas Dan Risiko Kredit Pada Bumdes Dwi Tunggal Di Desa Tegallinggah Ni Luh De Erik Trisnawati
ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of managing Liquidity risk and Credit risk in BUMDes Dwi Tunggal Tegallinggah Village. This study uses a quantitative approach. Data collection techniques used in this study are the documents of the monthly BUMDes Dwi Tunggal for 36 months taken from period 2017 to 2019. Data analysis technique used in this study is multiple regression with the help of SPSS. The research results in this study stated that Loan to Deposit Ratio (LDR) has a significant egffect on financial performance (ROA). This result is proved by the effect of LDR on ROA on BUMDes Dwi Tunggal Tegallinggah Village has a coefficient value that is positive at 0,720 and the results of testing the hypothesis by t-test found that t-count > t-table (2.248 > 2.035) with a significant value of 0.031 < 0.05. Non Performing Loan (NPL) does not significantly influence the ROA indicated by the coefficient value positive at 0.634 and the results of hypothesis testing using the t-test found that t-count < t-table (1.342 < 2.035) with a significant value of 0.188 > 0,05.
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Pasek, Gede Widiadnyana; Trisnawati, Ni Luh De Erik
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
ANALISIS PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, DAN INFORMASI ASIMETRI TERHADAP BUDGETARY SLACK Mertyani Sari Dewi; Ni Luh De Erik Trisnawati
Jurnal Akuntansi Kompetif Vol 4 No 2 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i2.663

Abstract

Hasil penelitian menunjukkan bahwa Partisipasi Anggaran berpengaruh terhadap Budgetary Slack pada PT BPR Indra Candra Singaraja sebesar 0,352 unit atau sebesar 22,9% dengan hasil pengujian hipotesis dengan menggunakan T-Test didapatkan bahwa t-hitung > t-tabel (4.770 > 1.656). Pengaruh Budget Emphasis terhadap Budgetary Slack pada PT BPR Indra Candra Singaraja sebesar 0,302 unit atau sebesar 19,8% dengan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,243 > 1,288), Asimetri Informasi pada Senjangan Anggaran pada PT BPR Indra Candra Singaraja memiliki nilai regresi sebesar 0,324 satuan atau 18,9% dengan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (2,880 > 1,656), partisipasi anggaran, Anggaran Penekanan dan Informasi Kesenjangan Anggaran Asimetri pada PT BPR Indra Candra Singaraja memiliki nilai F hitung > F tabel dengan uji F-Test didapatkan bahwa f hitung > f tabel (67.322 > 3,07). Hasil penelitian ini menunjukkan adanya pengaruh positif Partisipasi Anggaran, Penekanan Anggaran dan Asimetri Informasi terhadap Senjangan Anggaran pada PT BPR Indra Candra Singaraja.
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
Konsep Parhyangan dalam Mengurangi Kecurangan Akuntansi pada Tekanan Situasional di LPD Kabupaten Buleleng Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21403

Abstract

Penelitian ini dilakukan di LPD Kabupaten Buleleng, Provinsi Bali yang bertujuan untuk mengetahui perbedaaan perilaku kecurangan akuntansi antara yang diberikan perlakuan tekanan situasional dengan yang tidak diberikan perlakuan tekanan situasional dengan meninjau konsep parhyangan. Konsep parhyangan yang dioperasionalisasikan dibagi menjadi dua ketegori, yaitu yang memiliki konsep parhyangan rendah dan yang memiliki konsep parhyangan tinggi. Penelitian ini merupakan penelitian eksperimen dengan desain faktorial 2X2. Teknik analisis data yang digunakan adalah teknik analisis ANAVA dua jalur. Hasil dari peneltian ini adalah terdapat perbedaaan perilaku kecurangan akuntansi antara subyek yang diberikan perlakuan tekanan situsional dengan yang tidak diberikan tekanan situasional dan terdapat perbedaan perilaku kecurangan akuntansi antara yang memiliki konsep parhyangan rendah dengan yang memilki konsep parhyangan tinggi
The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District Ni Luh De Erik Trisnawati; Gede Widiadnyana Pasek; Riana Dewi Kartika
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.v3i3.21060

Abstract

The purpose of this study is to examine the implementation of the value of Catur Purusa Arthaand capital structure, as the main foundation of business strategy to create maximum financial performance of LPD in Buleleng Regency. The study population was all active LPDs in Buleleng Regency. Sampling in this study using random sampling techniques to obtain as many as 60 observational data. The data analysis technique used in this research is the Component based SEM method, Partial Least Square (PLS). The results showed that the value of Catur Purusa Artha has a positive effect on Capital Structure and Financial Performance. Capital structure also has a positive effect on financial performance.
Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Ni Luh De Erik Trisnawati; Mertyani Sari Dewi; Ni Putu Ari Aryawati
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.v4i3.26566

Abstract

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show  that  (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value  than other by investor.
Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes Ni Luh De Erik Trisnawati; Ni Made Rianita; Riana Dewi Kartika
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.v4i3.28288

Abstract

Bad credit must still be saved to reduce the amount of losses and keep BUMDes afloat. The purpose of this research is to analyze the internal control capabilities with local wisdom of menyama braya as a bad loans saving effort. The research population is all bumdes active in Buleleng Regency. The sampling in this study used random sampling techniques so that 92 observational data were obtained. The data analysis technique used in this study is sem component based analysis method, Partial Least Square (PLS). Based on the results of the coefficient path, the influence of the internal control system on the bad credit saving strategy is significant which is shown with a value of T statistics of “1.96” which is 2,890 or p-values is significant < 0.05. Cultural Moderation between the relationship of the internal control system to the bad credit saving strategy shows a static T value of 2,637 greater than 1.96 with a p-values value of <0.05). The results showed that internal control systems had a positive effect on bad loans saving strategies. And the culture of menyama braya moderates the relationship between internal control systems and bad credit saving strategies. BUMDes who are obedient in their internal control system, then based on acting using the concept of menyama braya culture, turned out to be an effective force in the efforts to save bad loans that occurred.
Business Continuity: Application of The Value of Catur Purusa Artha and Product Innovation in Holding Company of BUMDes Ni Luh De Erik Trisnawati; Riana Dewi Kartika; Ni Luh Sri Kasih
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.36346

Abstract

Business management based on the local culture of catur purusa artha by making dharma (truth) the basis for carrying out all its activities, creating internal conditions in the form of a conducive work climate. This study aims to examine the application of the value of catur purusa artha and product innovation in creating business continuity. The research population is all active BUMDes in Buleleng Regency. Sampling in this study using random sampling technique in order to obtain as many as 92 observational data. The data analysis technique used in this study was the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the value of Catur purusa artha had a significant effect on product innovation. Product innovation has a significant effect on business continuity and the value of catur purusa artha affects business continuity through product innovation. This study also found that business management based on the local culture of Catur Purusa Artha by making dharma (truth), as the basis for carrying out all its activities, creates internal conditions in the form of a conducive work climate. BUMDes managers, including all employees who work comfortably based on dharma, have actually come up with creative ideas in product development. Management of business units based on dharma provides awareness to act in the truth and creates an environment that minimizes abuse of authority, including various other forms of wrongdoing. The concept of dharma also emphasizes to always provide good service to customers.
Peningkatan Motivasi Belajar Berbasis Spiritual Terhadap Hasil Belajar Mahasiswa Ni Made Rianita; Ni Luh De Erik Trisnawati; Putu Eka Nopiyani
Mimbar Ilmu Vol. 25 No. 3 (2020): Desember
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mi.v25i3.28312

Abstract

Rendahnya hasil belajar Bahasa Inggris pada mahasiswa disebabkan karena kurangnya motivasi mahasiswa dalam belajar. Selain itu tidak adanya peningkatan hasil belajar Bahasa Inggris yang telah didapatkan dari jenjang sekolah dasar hingga perguruan tinggi. Tujuan penelitian ini adalah untuk menganalisis pengaruh motivasi belajar berbasis spiritual terhadap hasil belajar mahasiswa. Jenis penelitian ini adalah kuantitatif. Metode penelitian yang digunakan adalah eksplanasi asosiatif yang menguji hubungan antar variabel. Metode pengumpulan data yang digunakan adalah kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah Component based SEM, Partial Least Square (PLS). Jumlah populasi dalam penelitian adalah 887. Sampel yang digunakan dalam penelitian ini berjumlah 130. Teknik yang digunakan dalam pengambilan sampal adalah Stratified Random Sampling. Hasil penelitian menunjukan bahwa motivasi belajar berbasis spiritual berpengaruh positif dan signifikan terhadap peningkatan hasil belajar mahasiswa yaitu ditunjukan dengan nilai T statistics >1.96 yaitu 19,359 atau p-values adalah signifikan < 0.05. Dengan adanya dorongan atau motivasi dalam pembelajaran, mahasiswa mampu meningkatkan nilai akademisnya. Kesimpulan dalam penelitian ini adalah peningkatan motivasi belajar berbasis spiritual mampu mempengaruhi hasil belajar mahasiswa.
Co-Authors Anggreana, Kadek Phina Ayu Trisnadewi, Ni Kadek Budiasni, Wayan Novi Desak Kadek Irma Wahyuni Dewa Ayu Putu Yulia Ardiani Gede Widiadnyana Pasek Gede Widiastina I Putu, Soni Pariascana Kartika, Riana Dewi Kartika, Riana Dewi Kasih, Ni Luh Sri KETUT SUMERDANA Komang Ayu Parwati Luh Puspita Dewi Luh Sri Utariyani Mertyani Sari Dewi ., Mertyani Sari Dewi Ni Komang Sukreni Ni Komang Sukreni Ni Komang Sukreni Ni Made Rianita Ni Made Wulan Sari Sanjaya Ni Putu Ari Aryawati Ni Wayan Novi Budiasni . Prabandari, Luh Putu Cintya Putu Eka Nopiyani . Riana Dewi Kartika Riana Dewi Kartika Sarbaeni Sarbaeni Soni Pariascana I Putu Sri Ayuni, Ni Made Suryaningsih, Ketut