Claim Missing Document
Check
Articles

Found 10 Documents
Search

AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN BARANG DAGANG UNTUK MENGUKUR EFISIENSI DAN EFEKTIVITAS PADA KOPERASI UNIT DESA MAMBAL DI KABUPATEN BADUNG Perdanawati, Luh Putu Vina Indah; Amrita, Nyoman Dwika Ayu
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.455 KB)

Abstract

Economic is growing rapidly creates business opportunities for cooperatives in an effort to manageand expand its business operations. Cooperative operational development requires aninternal control system by cooperative management so that cooperative can generate maximumprofit, especially in the sales process. Internal control of the sales process is important becausesales are one of the elements of property in the component of profit and loss. The internalcontrol system in the sales function is conducted through internal audit, especially the salesoperation examination, which aims to assess the compliance with the policies or sales proceduresestablished by the cooperative, evaluate the level of efficiency and effectiveness so thatthe cooperative can know the constraints and weaknesses encountered in sales activities. KUDMambal is a cooperative that has a main field in the process of selling rice transactions, whilefor penjulan fertilizer only get a fee only from each transaction. This study aims to determinethe efficiency and effectiveness of the sales function of the operational audit of Mambal VillageUnit Cooperative and to know the analysis of operational audit results of the Village Unit CooperativeMambal. Methods of data collection is a systematic way through Library Studies (LibraryResearch and Field Studies (Field Research), namely by direct observation (observation), andinterviews directly (interview). Data analysis techniques carried out were preliminary surveys,planned audits, conducted audits and reported findings in the form of audit reports. Based onthe research found the problem is the absence of written SOP, the dual position between the treasurerdoubles as head of sales. Nevertheless it can be concluded that KUD Mambal has donea good internal control related to the sales function is indicated by the use fomulir barupa notesheet and evidence of cash expenditure on each transaction and the pricing of a price using aprice based on the price of PERPADI Badung regency, and has been internal monitoring throughperiodic evaluations every 3 (three) months against the target penjulannya so that operationalaudit of the sales function merchandise has an important role in measuring the efficiency andeffectiveness seen from the survey and questionnaire research.
Tedung Bali Craft Business Development: SWOT Analysis and Marketing Strategy Amrita, Nyoman Dwika Ayu; Handayani, Made Mulia
International Journal of Social Science and Business Vol 5, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.28570

Abstract

The local potential of the cultural heritage must be able to improve the village economy and the welfare of micro business craftsmen. Tedung is one of the medium of Hinduism ceremony. There is quite a tight competition in Tedung marketing. Marketing is difficult because people don't buy Tedung every day. The types of Tedung handicraft products produced by craftsmen in Mengwi village are still limited with several designs, even though according to their needs and functions. Strategic planning for business development needs to be made so that the operations of Tedung craftsmen can run effectively and efficiently. This study aims to formulate a business development strategy and make Tedung, the handicraft business of the Tedung as an economic booster for the community. This study uses descriptive qualitative research methods with SWOT analysis. This method is able to analyze strengths, weaknesses, opportunities and threats. The data were obtained from interviews with business owners and consumers. The research stages consisted of literature studies, field studies, problem formulation, conducting data analysis using SWOT, formulating marketing strategies for business development for Tedung craftsmen. The target output is that the craftsmen have the knowledge to develop business with increasing efficiency, productivity, scale of production and business competitiveness to get a better welfare.
Determinants of The Intention to Reuse E-Money in Generation Z Amrita, Nyoman Dwika Ayu; Sukanti, Ni Ketut; Geriadi, Made Ayu Desy
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.228-234

Abstract

Non-cash money or electronic money (e-money) is a means of payment that has the characteristics of being issued on the basis of the value of money deposited first by the holder to the issuer, the value of money stored electronically in a medium such as a server or chip, used as a means of payment to merchants who are not the issuer of the electronic money and the value of electronic money deposited by the holder and managed by the issuer is not a deposit as referred to in the laws governing banking. This study aims to examine the intention to reuse e-money in generation Z in Denpasar City in terms of the perceived usefulness, perceived ease of use and perceived risk and to find out the influence of perceived usefulness, perceived ease of use and perceived risk on the intention to reuse e-money and to find out which of these three variables has the greatest influence on the intention to reuse e-money. The subjects were e-money users, with a sample of 110 people. The sample was determined using a non-probability sampling method, namely purposive sampling. This study uses quantitative methods with multiple linear regression data analysis techniques with data collection through interviews, documentation and questionnaires. The results of the data analysis showed that simultaneously and partially, the perceived usefulness, the perceived ease of use and the perceived risk influence to the intention of reusing e-money.
Antecedents of Trust and Its Consequences on Continuous Usage Intention E-Money Herlambang, Putu Gede Denny; Amrita, Nyoman Dwika Ayu; Kartika, I Made; Mandiyasa, I Kadek Sara
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 2 (2024): Jurnal Ekonomi dan Bisnis Jagaditha (In Press)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.2.2024.193-205

Abstract

This research is motivated by the development of technology in the field of information and communication which has an impact on the emergence of new innovations in terms of electronic payments. Non-cash money or electronic money (e-money) is a payment instrument that fulfills the elements, namely issued on the basis of the value of money deposited in advance by the holder to the issuer, the value of money is stored electronically in a medium such as a server or chip, used as a means of payment to merchants who are not the issuer of the electronic money and the value of electronic money deposited by the holder and managed by the issuer is not a deposit as referred to in the laws governing banking.The benefits and convenience offered by electronic money can influence the increase in users. When a product has benefits and convenience when used in everyday life, it is likely that the product will be used by the wider community. This study aims to explain the factors that influence trust and its consequences on continuous usage intention of e-money in Denpasar City in terms of perceived benefits, perceived convenience and perceived risk. Trust here acts as a mediating variable. The research sample was 100 people in Denpasar city. The research method used is quantitative method with PLS-based structural equation model analysis or SEM. This research shows that perceived benefits and perceived ease of use influence respondents confidence in using e-money continuously, while perceived risk does not show any influence on respondents confidence in their intention to use e-money continuously. Furthermore perceived benefits and perceived ese of use hav positive effect on the intention to continue using e-money, while perceived risk has no effect on the intention to use e-money continuously.
Bamboo Craft Business Development Strategy In Bangli District Kartika, I Made; Amrita, Nyoman Dwika Ayu; Sedana, I Dewa Gede Putra; Herlambang, Putu Gede Denny
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i1.13497

Abstract

Bangli Regency is one of the centers for bamboo craft businesses in Bali Province. The bamboo craft products produced are keben, rice baskets, capil, bamboo bags, sokasi, and other woven materials made from bamboo. This research aims to determine the existence of craftsmen, their advantages and disadvantages as well as strategies that can be applied for business development. This research method uses descriptive to obtain an overview of business existence using IE (internal and external) matrix for effort to develop bamboo craft businesses in Bangli Regency. Based on the results of data collection, it is known that the total value of the IFE matrix owned by craftsmen is 3.47 and the total value of the EFE matrix is 3.15. This score is in the first cell of the IE matrix which means growth and development. There are three alternative strategies that can be implemented by craftsmen in developing their business, namely: 1). Market penetration; 2). Market development or expansion; and 3). Product development. Based on the QSPM results, market development or expansion had the highest Total Attractive Score (TAS) score, so it was selected as the most recommended strategy.
Assistance for Micro Businesses of Canang Sari Traders in Penatih Dangin Puri Village, East Denpasar Amrita, Nyoman Dwika Ayu; Sugiarta, I Wayan Arya; Pamungkas, Tri Hayatining; Prathama, Anak Agung Gede Agung Indra
Community Service Journal (CSJ) Vol. 6 No. 2 (2024)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.6.2.2024.86-93

Abstract

Microenterprises are businesses run by people categorized as poor or near poor. They are family-owned, using local resources and simple technology. Micro-enterprises include unbanked people, a group that is difficult to get access to banking even though this group has the potential to develop business. Canang Sari is the simplest form of offerings in the form of janur made rectangular decorated with various types of flowers that are offered as an effort to get closer to God in prayer. Based on observations, there is a group of canang traders called the Canang Sari Wangi group located in Banjar Laplap Putih, Penatih Dangin Puri Village, East Denpasar who really need help to overcome the problems they face. This Canang Sari Wangi trader group has 5 members who have been established since 2020. The problems faced by this group of Canang Sari Wangi traders are difficult to get access to banking, lack of knowledge for business development due to fluctuations in demand, very fierce competition, high operational costs, lack of understanding of creative marketing and the absence of careful and thorough administration of financial reports. The approach taken is to further coordinate with members of the Canang Sari Wangi Group so as to obtain the main needs for increasing productivity, namely by providing assistance to facilitate access to banking, entrepreneurship assistance, improve creative marketing skills and make business bookkeeping. The output target to be achieved is an increase in the ability of partners to access banking, through creative marketing partners are able to increase group income by 30% and all members of the Canang Sari Wangi group are able to make simple group bookkeeping. The method of implementing this activity is preceded by collecting information from partner conditions, designing activities to be carried out, followed by program socialization, conducting training, mentoring and evaluation.
Penerapan Nilai Tri Kaya Parisudha dalam Komunikasi Strategis untuk Branding Digital yang Berkelanjutan Berbasis Budaya Bali Septiani, Ni Komang Ayu; Amrita, Nyoman Dwika Ayu; Cahyani, Kadek Agustina; Erniasih, Ni Wayan; Kim, Chaeeun; Sujata, I Ketut
Jurnal Manajemen dan Investasi (MANIVESTASI) Vol. 7 No. 1 (2025): Jurnal Manajemen dan Investasi (MANIVESTASI), Juni 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmanivestasi.v7i1.19308

Abstract

ABSTRAK Era transformasi digital menuntut strategi branding yang tidak hanya fokus pada aspek visual dan pemasaran semata, tetapi juga mengedepankan komunikasi yang berkelanjutan dan bermakna secara budaya. Penelitian ini mengkaji implementasi nilai kearifan lokal Tri Kaya Parisudha manacika (berpikir baik), wacika (berkata baik), dan kayika (berbuat baik) sebagai fondasi dalam komunikasi strategis branding digital. Melalui pendekatan kualitatif deskriptif, penelitian ini menelaah bagaimana nilai-nilai tersebut dapat diintegrasikan dalam narasi, gaya bahasa, dan aktivitas kampanye brand untuk membangun hubungan yang autentik dan berdampak sosial budaya. Hasil analisis menunjukkan bahwa penerapan Tri Kaya Parisudha relevan dengan prinsip keberlanjutan yang mencakup tanggung jawab sosial, pelestarian budaya, dan keberlanjutan lingkungan. Selain itu, integrasi nilai lokal ini memberikan manfaat strategis berupa diferensiasi bermakna, peningkatan kepercayaan publik, dan keberlanjutan hubungan dengan audiens di era digital. Penelitian ini menegaskan pentingnya penggabungan kearifan lokal dalam strategi branding digital sebagai upaya memperkuat posisi brand sekaligus menjaga nilai-nilai budaya dan sosial yang berkelanjutan. Kata Kunci : Transformasi digital, Kearifan lokal, Tri kaya Parisudha ABSTRACT The digital transformation era demands branding strategies that go beyond mere visual and marketing aspects, emphasizing sustainable and culturally meaningful communication. This study examines the implementation of the local wisdom values of Tri Kaya Parisudha manacika (thinking positively), wacika (speaking kindly), and kayika (acting benevolently) as the foundation for strategic digital branding communication. Using a qualitative descriptive approach, the research explores how these values can be integrated into brand narratives, communication styles, and campaign activities to build authentic relationships with social and cultural impact. The analysis reveals that applying Tri Kaya Parisudha aligns with sustainability principles encompassing social responsibility, cultural preservation, and environmental sustainability. Furthermore, integrating local wisdom provides strategic benefits such as meaningful differentiation, enhanced public trust, and sustainable engagement with audiences in the digital era. This study underscores the importance of incorporating local wisdom into digital branding strategies to strengthen brand positioning while preserving sustainable social and cultural values. Keyword : Digital transformation, Local wisdom, Tri Kaya Parisudha
Pengaruh Citra Merek Kualitas Pelayanan Dan Kepercayaan Terhadap Loyalitas Pelanggan Pada Konveksi Nuri Collection Di Kabupaten Bangli Widnyana, I Nyoman; Amrita, Nyoman Dwika Ayu; Meryawan, I Wayan
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1426

Abstract

Companies are compelled to innovate in order to sustain consumer loyalty in the face of fiercely competitive market conditions brought about by the ever-increasing speed of corporate development. Several aspects, including trust, service quality, and company image, impact the ability to build good client loyalty. The degree to which trust, service quality, and brand image all have partial and simultaneous effects on consumer loyalty is investigated in this study. Using a purposive sampling technique and a total of ninety consumers, this study compiles quantitative data. This research makes use of SPSS 25.00 for Windows to process the data. Various statistical tests, including t-tests, F-tests, multiple linear regression analysis, tests for coefficient of determination, reliability and validity of research equipment, and testing for classical assumptions are used to process the data. The study's findings show that trust, service quality, and brand image all contribute to consumer loyalty in their own unique ways. Building a positive reputation for the business, providing excellent customer service, and earning the confidence of consumers are all direct ways to increase customer loyalty, which is very important in the convection industry.
THE EFFECT OF CUSTOMER TRUST AND SATISFACTION ON CUSTOMER LOYALTY AT BPR SANTI PALA IN BADUNG Dewi, Anak Agung Istri Paramita; Amrita, Nyoman Dwika Ayu; Herlambang, Putu Gede Denny
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 11 No 2 (2025): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v11i2.1479

Abstract

A banking institution is greatly influenced by customer loyalty, where loyal customers will always be loyal to the products provided by the bank, therefore, to maintain customer loyalty, the bank must build customer trust and maintain customer satisfaction by providing services or providing products needed by customers. The purpose of this study was to determine the effect of customer trust and satisfaction on customer loyalty at BPR Santi Pala in Badung. The population in the study was 2,471 customers, which were then calculated using the Slovin formula so that the number of samples became 96 respondents. The questionnaire was used as a research instrument to collect data. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, determination analysis, simultaneous significance tests (F-test), and partial significance tests (t-test). The results of the study showed that simultaneously customer trust and satisfaction influenced customer loyalty. Partially, customer trust and satisfaction had a positive and significant effect on customer loyalty
TRI HITA KARANA AS AN ETHICAL AND STRATEGIC FOUNDATION IN LOCAL FRUIT FARMING ENTERPRISES IN BALI Dartawan, Agus; Amrita, Nyoman Dwika Ayu; Mandiyasa, I Kadek Sara
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 11 No 2 (2025): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v11i2.1488

Abstract

This study examines the role of Tri Hita Karana a traditional Balinese philosophy emphasizing harmony among humans, nature, and the divine as an ethical foundation and strategic framework in the local fruit farming businesses in Bali. The research aims to analyze how the principles of parhyangan (relationship with God), pawongan (relationship with people), and palemahan (relationship with the environment) influence farmers’ ethical behavior and strategic decision-making to promote sustainable agricultural practices. Using a qualitative approach, data were collected through interviews and observations of local fruit farmers. The findings reveal that the integration of Tri Hita Karana values significantly shapes farming ethics, encouraging environmentally friendly and socially responsible behaviors. Furthermore, these values guide farmers in developing adaptive and culturally rooted strategies that enhance the resilience and sustainability of their agricultural enterprises. This study highlights the importance of embedding indigenous wisdom into modern agricultural practices to achieve sustainability, cultural preservation, and economic viability in Bali’s local fruit farming sector.