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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Ekonomi dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Pengabdian Masyarakat
Dewi, Ida Ayu Sasmita
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Dewi, Ida Ayu Sasmita; Erlinawati, Ni Wayan Alit; Yuniasih, Ni Wayan
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.212 KB) | DOI: 10.36733/juima.v9i2.548

Abstract

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge
Catur purusa artha: Antecedent and moderator for improving business performance Kusyana, Dewa Nyoman Benni; Hartati, Putu Sri; Sugianingrat, Ida Ayu Widani; Dewi, Ida Ayu Sasmita; Arsha, I Made Risma M.
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i2.10287

Abstract

This research was conducted to determine the influence of organizational culture on business performance, mediated by innovation and moderated by catur purusa artha. The subjects of this research were the cooperative heads or managers of 503 cooperative units in Denpasar City. The Yamane formula was used to determine the sample size, which was determined to be 83 cooperative heads/managers using a proportionate random sampling technique. Data analysis was carried out using structural equation modelling – partial least squares (SEM-PLS). Data analysis using PLS was carried out with two measurement models, namely the outer model and the inner model. The results of the analysis prove that organizational culture has no significant effect on business performance. Innovation acts as a full mediating variable in the influence of organizational culture on business performance. Catur purusa artha has a positive and significant effect on business performance and acts as a moderator of the relationship between organizational culture and business performance. The findings of this research answer the shortcomings of the resource-based view by placing innovation, which is a dynamic capability, as a mediator and catur purusa artha as a moderator.
PELATIHAN DAN PENDAMPINGAN STRATEGI PEMASARAN DAN PROMOSI DESTINASI WISATA DESA ADAT SUWAT DALAM IMPLEMENTASI PARIWISATA BERKELANJUTAN Mahayasa, I Gede Aryana; Dewi, Ida Ayu Sasmita; Wulandari, Ni Luh Adisti Abiyoga; Wijaya, Putu Yudy; Sudiana, I Wayan; Suartina, I Wayan
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 12 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Desember 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/7cpdby91

Abstract

This community service was carried out in the traditional village of Suwat, Gianyar Regency to help answer the problems faced by the managers and administrators of tourist destinations in Suwat village. The purpose of this community service activity is to provide an understanding of marketing and promotion strategies that can be carried out to increase tourist visits to Suwat village. The training method is used to assist in formulating marketing and promotion strategies for tourist destinations. From this activity, the results obtained are that Suwat Waterfall as a tourist destination in Suwat village has the potential to become a reliable and well-known tourist destination by implementing several marketing and promotion strategies, such as conducting digital promotions, increasing promotional aggressiveness, and establishing cooperation with related parties.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI PADA DESA MANUKAYA KECAMATAN TAMPAKSIRING KABUPATEN GIANYAR, BALI, INDONESIA) Dewi, Ida Ayu Sasmita; Rukhmana, Trisna; Fauzany, Riffka; Wilyadewi, Ida I Dewa A. Yayati; Rustandi, Nanang; Walenta, Abdi Sakti
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.27919

Abstract

Penelitian ini bertujuan untuk mengkaji tingkat akuntabilitas dalam pengelolaan alokasi dana desa di Desa Manukaya, Kecamatan Tampaksiring, Kabupaten Gianyar. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus tunggal. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa meskipun terdapat mekanisme pelaporan dan pertanggungjawaban, tingkat akuntabilitas dalam pengelolaan dana desa masih perlu ditingkatkan. Faktor-faktor seperti kurangnya transparansi, partisipasi masyarakat yang terbatas, dan kelemahan dalam pemantauan penggunaan dana desa menjadi hambatan utama. Implikasi dari penelitian ini adalah perlunya penguatan kapasitas pengelolaan desa, peningkatan partisipasi masyarakat, serta reformasi dalam mekanisme pengawasan dan evaluasi.
Co-Authors Arsha, I Made Risma M. Fauzany, Riffka Hartati, Putu Sri I Gede Aryana Mahayasa I Wayan Suartina I WAYAN SUDIANA Kusyana, Dewa Nyoman Benni Ni Luh Adisti Abiyoga Wulandari Ni Wayan Alit Erlina Wati NI WAYAN YUNIASIH Rukhmana, Trisna Rustandi, Nanang SUGIANINGRAT, IDA AYU WIDANI Walenta, Abdi Sakti Wijaya, Putu Yudy Wilyadewi, Ida I Dewa A. Yayati