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<![CDATA[EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL SEBAGAI UPAYA MENJAGA KEBERLANGSUNGAN USAHA SIMPAN PINJAM BUMDESa (Studi Kasus di BUMDesa Sidi Amertha Desa Sangsit) ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>
<![CDATA[ ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Satya Dharma ]]>
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DOI: 10.55822/asd.v15i1.235
<![CDATA[The purpose of this study is to determine the suitability of the implementation of BUMDesa Sidi Amertha Desa Sangsit internal control to maintain the continuity of the savings and loan bussiness with internal control based on ERM ( Enterprise Risk Management) or Corporate Risk Management from COSO. This research use descriptive quantitative approach. Data collection techniques used in this research are surveys ( interviews and questionnaires) and documentation. The data analysis technique used in this study is descriptive, namely to describe the suitability of the implementation internal control to maintain the continuity of the savings and loan bussiness by using internal control based on ERM ( Enterprise Risk Management) or Corporate Risk Management from COSO. The result of his study show that COSO based internal ERM is not yet fully appropriate to be applied to the BUMDesa of Sidi Amertha, Sangsit Village. This is because by the components of the internal environment. Risk assessment and control activities that are not yet appropriate are applied to the BUMDesa so that they are not yet effective and efficient in their operation.]]>
<![CDATA[Pengelolaan Risiko berbasis Nilai Catur Purusa Artha terhadap Kinerja Keuangan BUMDes ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[STEKOM PRESS ]]>
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DOI: 10.51903/e-bisnis.v14i2.390
<![CDATA[This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk have a significant effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.]]>
<![CDATA[Memaksimalkan Pengelolaan Keuangan Badan Usaha Milik Desa ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Ni Kadek Ayu Trisnadewi]]>;
<![CDATA[Ni Made Wulan Sari Sanjaya]]>;
<![CDATA[Ni Luh Sri Kasih]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 3 (2022): Community Engagement & Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ceej.v3i3.1370
<![CDATA[Tujuan positif dari semangat pendirian BUMDes yang mengutamakan kemandirian desa dan kesejahteraan masyarakat ditunjukkan melalui pentingnya pengelolaan keuangan yang baik, namun dalam praktiknya banyak kendala yang terjadi. Beberapa BUMDes sulit berkembang karena keterbatasan sumberdaya para pengurus. Masalah yang paling mendesak yang dihadapi saat ini adalah masih terbatasnya pengetahuan pengurus termasuk Ketua BUMDes dalam memahami pengelolaan keuangan dan menilai hasil kinerja keuangan BUMDes dalam satu periode. Ketidakmampuan dalam memahami pengelolaan keuangan berdampak pada sulitnya memutuskan kegiatan pengelolaan dana yang berdampak pada kurang maksimalnya kinerja yang pada akhirnya mempengaruhi tingkat kesehatan BUMDes. Kegiatan pengabdian masyarakat ini diawali dengan melakukan kunjungan ke pihak pengurus BUMDes. Berdasarkan hasil indentifikasi permasalahan yang dihadapi maka kegiatan pengabdian ini fokus pada memberikan pelatihan tentang bagaimana pengelolaan keuangan pada BUMDes dan emberikan pelatihan analisis kinerja keuangan BUMDes menggunakan analisis rasio keuangan. Hasil kegiatan pelatihan menunjukkan peningkatan kemampuan para pengurus BUMDes terutama ketua BUMDes dalam melakukan pengeloaan keuangan yang lebih tepat. Salah satu kemampuan yang terlihat tercapai adalah pemahaman mengenai tahapan pengelolaan keuangan yang harus dilakukan dan kemampuan memahami tahapan melakukan analisis kinerja keuangan. Keberhasilan BUMDes dalam pengelolaan keuangannya akan berdampak pada kinerja keuangan dan tingkat kesehatannya. Untuk mengetahui kinerja keuangan BUMDes maka perlu dilakukan analisis terhadap laporan keuangan yang telah disusun. Kata Kunci: Pengelolaan Keuangan, Kinerja Keuangan, BUMDes]]>
<![CDATA[PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION KARYAWAN ]]>
<![CDATA[Soni Pariascana I Putu]]>;
<![CDATA[Ni Luh De Erik Trisnawati]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[STEKOM PRESS ]]>
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DOI: 10.51903/e-bisnis.v15i2.823
<![CDATA[The purpose of this study was to determine the effect of organizational commitment and job satisfaction on the turnover intention of Alfamart employees in Sawan District. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression analysis, t-test, analysis of determination and f-test test. The results showed that organizational commitment had an effect on the turnover intention of Alfamart employees in Sawan District. The results of hypothesis testing with the t-test showed that organizational commitment had a negative and significant effect on turnover intention. Job satisfaction has an effect on the turnover intention of Alfamart employees in Sawan District. The results of hypothesis testing with the t-test show that job satisfaction has a negative and significant effect on turnover intention. The results of the F test obtained that the F-count > F-table, (17.659 > 3.29), this indicates that the variables of organizational commitment and job satisfaction have a joint effect on turnover intention with a significant level of 0.000 < 0.050]]>
<![CDATA[PERANCANGAN SISTEM PELAPORAN KEUANGAN SEDERHANA PADA ORGANISASI NIRLABA ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Ni Komang Sukreni]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[STEKOM PRESS ]]>
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DOI: 10.51903/e-bisnis.v15i2.825
<![CDATA[This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.]]>
<![CDATA[KONSEP PARHYANGAN DALAM MENGURANGI KECURANGAN AKUNTANSI PADA TEKANAN SITUSIONAL (STUDI EKSPERIMEN PADA LPD SE-KABUPATEN BULELENG) ]]>
<![CDATA[Gede Widiadnyana Pasek]]>;
<![CDATA[Ni Luh De Erik Trisnawati]]>
<![CDATA[ Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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<![CDATA[AbstrakPenelitian ini bertujuan untuk mengetahui perbedaan prilaku kecurangan akuntansi pada LPD di Kabubaten Buleleng antara yang memiliki konsep parhyangan tinggi dengan yang memiliki konsep parhyangan rendah dengan yang diberikan kondisi tekanan situasional dengan yang tidak diberikan kondisi tekanan situasional. Rancangan penelitian ini adalah desain faktorial 2 X 2. Untuk pengumpulan data digunakan kuesioner tentang konsep parhyangan dan kuesioner mengenai kecurangan akuntansi yang dihadapkan pada tekanan situsional dan tanpa tekanan situasional yang berupa kasus. Setelah pemberian kasus yang diberikan kemudian data dianalisis dengan analisis statistik anava 2 Jalur. Hasil penelitian menunjukkan (1) terdapat perbedaan prilaku kecurangan akuntansi antara yang diberikan kondisi tekanan situasional dengan yang tidak diberikan kondisi tekanan situasional, (2) terdapat perbedaan prilaku kecurangan akuntansi antara yang memiliki konsep parhyangan tinggi dengan yang memiliki konsep parhyangan rendah.Kata Kunci: Kecurangan Akuntansi, Tekanan Situasional, Konsep ParhyanganAbstractThis study aims to determine the differences in accounting fraud behavior in the LPD in the Buleleng District between those who have a high parhyangan concept and those who have a low parhyangan concept with those who are given situational pressure conditions with those not given situational pressure conditions. The design of this study was a 2 X factorial design. For data collection, questionnaires were used about parhyangan concepts and questionnaires regarding accounting fraud were faced with site pressure and without situational pressure in the form of cases. After giving the case given then the data were analyzed by 2 Path Anava statistical analysis. The results showed (1) there were differences in accounting fraud behavior between those given situational pressure conditions and those not given situational pressure conditions, (2) there were differences in accounting fraud behavior between those who had a high parhyangan concept and those who had a low parhyangan concept.Keywords: Fraud, Situational Pressure, Parhyangan Concept]]>
<![CDATA[NILAI CATUR PURUSA ARTHA DAN STRUKTUR MODAL SEBAGAI KUNCI MAKSIMALISASI KINERJA KEUANGAN DI LPD KABUPATEN BULELENG ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Gede Widiadnyana Pasek]]>;
<![CDATA[Riana Dewi Kartika]]>
<![CDATA[ Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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<![CDATA[ABSTRAKTujuan penelitian ini yaitu mengembangkan suatu model strategi pengelolaan keuangan melalui implementasi nilai Catur Purusa Artha dan struktur modal sebagai kunci utama maksimalisasi kinerja keuangan LPD di Kabupaten Buleleng. Catur Purusa Artha merupakan value of local genius yang akan memberikan pedoman bagi pengurus LPD berupa dharma (kebenaran) sebagai landasan utama strategi bisnis LPD dalam mengelola dan mengalokasikan sumber dananya. Populasi penelitian adalah seluruh LPD yang aktif di Kabupaten Buleleng. Pengambilan sampel dalam penelitian ini menggunakan teknik random sampling sehingga diperoleh sebanyak 60 data observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis Component based SEM, Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Nilai Catur Purusa Artha berpengaruh positif terhadap Struktur Modal dan Kinerja Keuangan. Struktur Modal juga berpengaruh positif terhadap Kinerja KeuanganKata Kunci: Nilai Catur Purusa Artha, Struktur Modal, Kinerja KeuanganABSTRACTThe purpose of this study is to develop a financial management strategy model through the application of the value of Catur Purusa Artha and the capital structure as the main key to optimizing the financial performance of LPDs in Buleleng Regency. Catur Purusa Artha is a local genius value that will provide guidance for LPD administrators consisting of dharma (truth) as the main foundation of LPD business strategies in managing and allocating their sources of funds. The study population was all LPD active in Buleleng Regency. Sampling in this study used a random sampling technique to obtain as many as 60 observation data. The data analysis technique used in this study is the component analysis method based on SEM, Partial Least Square (PLS). The results showed that the Catur Purusa Artha Value showed a positive effect on Capital Structure and Financial Performance. Capital Structure also has a positive effect on Financial PerformanceKeywords: Value of Catur Purusa Artha, Capital Structure, Financial Performance]]>
<![CDATA[Analysis of the Impact of Green Banking, Inflation Rates, and Bad Loans on the Profit Growth of Banking Companies Listed on the IDX ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Desak Kadek Irma Wahyuni]]>;
<![CDATA[Sarbaeni Sarbaeni]]>
<![CDATA[ International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ijedr.v5i1.2849
<![CDATA[The purpose of this study was to determine the effect of the implementation of green banking, inflation, and non-performing loans on profit growth. This study uses secondary data and time series on banking sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. This research uses a quantitative. The population in this study are banking companies listed on the Indonesia Stock Exchange, totalling 12 companies. The data analysis technique in this study was descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing using the SPSS program for Windows version 25.0. Based on the testing and results of data analysis and discussion of data results (prove the hypothesis), it is concluded that green banking does not affect profit growth. The inflation rate has a negative and significant effect on profit growth. And bad credit has a positive and significant effect on profit growth.]]>
<![CDATA[Optimalisasi Penjualan dan Stok Opname Melalui Penerapan Sistem Informasi Akuntansi Pada UMKM ]]>
<![CDATA[NI LUH DE ERIK TRISNAWATI]]>;
<![CDATA[NI KADEK AYU TRISNADEWI]]>;
<![CDATA[NI MADE SRI AYUNI]]>;
<![CDATA[KETUT SUMERDANA]]>
<![CDATA[ JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2024): Januari: Jurnal Akademik Pengabdian Masyarakat ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/japm.v2i1.832
<![CDATA[The problem that is often experienced by UMKM that operate in the trading business is sales instability which is influenced by stock taking that is not well organized. This constraint encourages the need for an accounting information system in business management. The aim of this service is to implement an accounting information system as an effort to increase sales and manage stock of goods. The activity begins with initial observations to carry out situation analysis, followed by carrying out community service through designing the implementation of an accounting information system. Business actors are also given training to use point of sale applications in carrying out sales transactions which were previously carried out manually. With this training activity, business actors feel very helped, making it easier to achieve increased company performance and become the company's strength in facing competition.]]>
<![CDATA[PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI UPAYA UMKM MEMAKSIMALKAN LABA ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Dewa Ayu Putu Yulia Ardiani]]>;
<![CDATA[Komang Ayu Parwati]]>
<![CDATA[ JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 4 (2024): Juli : Jurnal Akademik Pengabdian Masyarakat ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/japm.v2i4.1821
<![CDATA[When it comes to micro, small and medium enterprises (MSMEs), profit maximization and business continuity are often secondary concerns. Businesses usually face challenges when trying to price their goods because it is not easy to know how much it costs to make them. In addition to affecting the profits generated, wrong pricing decisions can put a company in danger of losing money and ultimately lead to its downfall. Many small and medium enterprises (SMEs) in Singapore face this problem. When calculating production costs, business actors often only take into account the costs of raw materials. It does not take into account additional costs that should be part of the production cost calculation, such as direct labor costs and factory overhead costs. This service activity aims to provide education to MSMEs in determining production costs in response to this situation. The impact of errors in determining production costs on the amount of profit obtained was also explained to MSME players. The findings of this service activity provide enlightenment on how MSMEs should set the prices of their merchandise. A key component of good company management is the ability to make choices based on accurate financial data.]]>
