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The Effect of Cooperative's Characteristic on Financial Reporting Timeliness Anak Agung Putu Gede Bagus Arie Susandya; Ida Ayu Nyoman Yuliastuti; Gde Bagus Brahma Putra
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v2i4.269-292

Abstract

The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.
Identification of Key Variables in the Existence of Prima Dana Mandiri Cooperatives Through the Application of the MICMAC Method I Gusti Ayu Asri Pramesti; Gde Bagus Brahma Putra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.375 KB) | DOI: 10.32535/ijafap.v3i1.728

Abstract

Cooperatives are the cornerstone of the national economy based on family principles. The development of cooperatives in Bali has good potential in the future. Prima Dana Mandiri Multipurpose Cooperative is one of the cooperatives in Badung Regency and is undergoing experience development. The results of the Focus Group Discussion were analyzed using the Matrix of Cross Impact Multiplications Applied to aClassification (MICMAC) Software. Several key variables play a role in the existence of Prima Dana Mandiri Multi-Business Cooperative
PRO ENVIRONMENTAL BEHAVIOR OF TRAVELLERS ON CITY SITES IN DENPASAR CITY Gde Bagus Brahma Putra; Made Santana Putra Adiyadnya; Ni Putu Yuria Mendra
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.430

Abstract

Pro-environmental behavior is needed to overcome complex problems in economic development. The tourism sector is one of the sectors supporting the regional economy. The attraction that is highlighted by the City of Denpasar is a historical heritage site. The behavior of tourists will greatly influence the existence of the site. This study aims to investigate whether energy conservation, mobility and transportation, waste avoidance, recycling, consumerism, and vicarious behaviors toward conservation play a role in the formation of pro-environmental behavior among tourists visiting sites in the city of Denpasar.
Efektivitas Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Dawan Anak Agung Putu Gede Bagus Arie Susandya; Gde Bagus Brahma Putra
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4307

Abstract

Sistem informasi akuntansi dapat dikatakan sebagai program yang mendorong peningkatan kinerja karena dengan sistem ini perusahaan mampu membuat laporan keuangan yang berkualitas baik dan detail. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi efektivitas sistem informasi akuntansi pada LPD di Kabupaten Dawan seperti pengalaman kerja, pelatihan, kompleksitas tugas, partisipasi pengguna, dan kecanggihan teknologi informasi. Dalam penelitian ini, seluruh karyawan LPD dijadikan populasi dengan ukuran sampel 49 orang. Nantinya penelitian ini akan dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengalaman kerja, pelatihan, partisipasi pengguna, dan peningkatan kecanggihan teknologi informasi terbukti meningkatkan efektivitas penggunaan sistem informasi akuntansi di LPD se-Kabupaten Dawan. Namun kompleksitas tugas yang semakin meningkat akan mengurangi efektivitas sistem informasi akuntansi pada LPD se-Kabupaten Dawan karena hubungan yang terbentuk merupakan hubungan negatif.
Pro Environmental Behavior: Is the Travelers Apply It in The City of Denpasar? Putra, Gde Bagus Brahma; Adiyadnya, Made Santana Putra; Mendra, Ni Putu Yuria
International Journal of Tourism and Hospitality in Asia Pasific Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.818 KB) | DOI: 10.32535/ijthap.v2i2.522

Abstract

This study aims to investigate whether energy conservation, mobility and transportation, waste avoidance, recycling, consumerism, and vicarious behaviors toward conservation play a role in the formation of pro-environmental behavior among tourists visiting sites in the city of Denpasar. The results showed that the six of behaviors that forming pro environmental behavior, two of them were not had an influence on the formation of pro environmental behavior among the tourists visiting the historical sites in the city Denpasar. Such behavior is Energy conservation, and Mobility and transportation. Keywords: pro environmental behavior, energy conservation, mobility, behavior, tourism
Competency and Creativity as A Relationship That Interpretes Between the Perception of An Organizational Support on Performance of The Craftsman of Ikat Endek In Klungkung Bali Saraswati, Ni Putu Ayu Sintya; Putra, Gde Bagus Brahma
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 1 (2020): March 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.777 KB) | DOI: 10.32535/apjme.v3i1.738

Abstract

This study aims to analyze the influence of competence and creativity as a relationship that mediates between perceptions of organizational support for the performance of endek weaving craftsmen in Klungkung Regency, Bali Province. The population in this study was 1372 employees, with a sample of 93 respondents. Sampling using accidental sampling technique. The data analysis used in this study is descriptive analysis and Structural Equation Modeling (SEM) PLS. The results of the study show: 1) perceptions of organizational support have a positive and significant effect on competence. 2) perceptions of organizational support have a positive and significant effect on creativity. 3) perception of organizational support has a positive and significant effect on performance.
Key Variables on Property Marketing in Bali: Application of Micmac Method Putra, Gde Bagus Brahma; Sudharma, I Wayan Priyana Agus; Rahmadani, Dian Ayu
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 1 (2020): March 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.372 KB) | DOI: 10.32535/apjme.v3i1.741

Abstract

Bali as a tourism area has its own charm and positive economic potential for the property business. Organizational and management aspects are needed to determine business strategies. This certainly affects the decision for investors in investing in the property sector that is most popular. This study seeks to analyze the key variables that affect the development of the property business in Bali in the long run. MICMAC (Matrix of Cross Impact Multiplications Applied to a Classification) is used to identify variables that influence the sustainability of property marketing in Bali.
Identification of Key Variables in the Existence of Prima Dana Mandiri Cooperatives Through the Application of the MICMAC Method Pramesti, I Gusti Ayu Asri; Putra, Gde Bagus Brahma
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.728

Abstract

Cooperatives are the cornerstone of the national economy based on family principles. The development of cooperatives in Bali has good potential in the future. Prima Dana Mandiri Multipurpose Cooperative is one of the cooperatives in Badung Regency and is undergoing experience development. The results of the Focus Group Discussion were analyzed using the Matrix of Cross Impact Multiplications Applied to aClassification (MICMAC) Software. Several key variables play a role in the existence of Prima Dana Mandiri Multi-Business Cooperative
PENGGUNAAN PLATFORM MEDIA SOSIAL SEBAGAI SARANA PROMOSI PRODUK DI ERA COVID-19 PADA TOKO JEGEG BALI JAYANTI Gde Bagus Brahma Putra; Ni Putu Zelga Wahyuni
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Menerapkan media social sebagai sarana promosi produk membuat perusahaan lebih eksistensi dan perusahaan tetap bisa berjalan di era COVID-19 adalah hal yang penting. Metode yang digunakan adalah dengan memberikan sosialisasi kepada karyawan mengenai strategi marketing dalam menggunakan system media social sebagai sarana promosi di era COVID-19. Sosialisasi ini mampu meningkatkan penjualan dan perusahaan mampu bersaing dengan perusahaan lainnya. Pelaksanaan sosialisasi kepada karyawan dilakukan untuk meyakinkan karyawan agar lebih percaya diri dalam hal promosi di bidang social media. Promosi di social media mampu membuat citra perusahaan lebih mudah dijangkau oleh masyarakat luas. Membantu konsumen dalam hal memilih produk juga bisa membuat konsumen jauh lebih merasa nyaman dengan pelayanan yang baik. Strategi marketing social media tentunya dapat meningkatkan daya tarik masyarakat untuk melakukan transaksi via Instagram, facebook maupun shopee. Adapun faktor-faktor yang mendukung keberhasilan kegiatan ini, owner toko Jegeg Bali Jayanti yang mendukung kegiatan ini dan antusiasme karyawan dalam mengikuti kegiatan ini.
STRATEGI PENINGKATAN PENDAPATAN DI KOPERASI GUNA ARTHA SEBUDI Gde Bagus Brahma Putra; Ni Nyoman Ayumi Puspitadewi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Meningkatkan pendapatan koperasi adalah hal penting demi menjaga eksistensi dan kesejahteraan anggotanya. Metode yang digunakan untuk meningkatkan pendapatan koperasi dalam pengabdian ini adalah dengan memberikan pemahaman atau edukasi kepada para nasabah dan calon nasabah tentang pentingnya menabung serta menerapkan biaya tambahan berupa simpanan wajib bagi peminjam. Pemberian edukasi kepada nasabah dan calon nasabah tentang pentingnya menabung dilakukan agar minat menabung nasabah meningkat sehingga bisa menghasilkan perputaran uang yang optimal karena dilihat dari jumlah permintaan kredit yang tinggi dibandingkan dengan tingkat menabung yang rendah, selain itu kegiatan ini juga bisa mendatangkan nasabah baru. Serta menerapkan biaya tambahan berupa simpanan wajib bagi peminjam dilakukan untuk meningkatkan tingkat kedisiplinan nasabah dalam melunasi pinjamannya. Simpanan wajib peminjam ini bisa menjadi hak nasabah jika nasabah mampu melunasi pinjamannya dengan tepat waktu. Sebaliknya jika nasabah tidak mampu melunasi pinjamannya dengan tepat waktu maka akan menjadi hak koperasi. Peningkatan pendapatan di Koperasi Guna Artha Sebudi berhasil dijalankan dengan kegiatan memberikan pemahaman atau edukasi kepada nasabah dan calon nasabah serta menerapkan simpanan wajib bagi peminjam. Adapun faktor yang mendukung keberhasilan kegiatan ini adalah, ketua Koperasi Guna Artha Sebudi mendukung kegiatan ini, antusiasme pedagang (UMKM) dan nasabah dalam mengikuti kegiatan ini, serta munculnya kesadaran nasabah ketika berlangsungnya kegiatan ini.