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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Terapan Abdimas JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Dharma Jnana EJOIN : Jurnal Pengabdian Masyarakat Hita Akuntansi dan Keuangan Lantera Widya INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI
Putu Cita Ayu
Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen, Dan Likuiditas Terhadap Nilai Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Made Arya Dyasti Pertiwi; Kadek Dewi Padnyawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3940

Abstract

A company needs sufficient capital to remain competitive and continue to operate. Funds required by the company are usually raised by investors. Improving corporate value can encourage investors to invest. Purpose of studys is to determines the impact of corporate growth, dividend policy and liquidity on the value of companies in the banking sector listed on the BEI for period 2017-2021. All banking companies included in this study were listed on the BEI from 2017 to 2021, for total 47 companies. A targeted sampling technique is used to obtain sample 10 banking sector companies listed on the BEI to determine the sample in this study. These results show that the higher the bank's dividend policy and liquidity, the higher the company's value. Growth rate will have a positive impact, but it will be less significant, hence his the first hypothesis is rejected. It is recommended to use different independent variables for different results.
PELATIHAN MENYUSUN RENCANA USAHA (BUSINESS PLAN) DI KALANGAN IBU-IBU PKK DI DESA MUNGGU MENGWI BADUNG Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati; Gusti Alit Suputra
Jurnal Lentera Widya Vol 4 No 1 (2022): Jurnal Lantera Widya Desember 2022
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v4i1.460

Abstract

PKK merupakan wadah bersama yang diharapkan menjadi suatu ujung tombak dari gerakan pembangunan masyarakat dari bawah yang harus dipelihara dan dikembangkan. Permasalahan yang terjadi pada mitra ibu PKK Desa Munggu ini merupakan suatu tantangan bagi tim pengabdian untuk mengatasi rendahnya jiwa atau motivasi berwirausaha. Dimana ibu-ibu yang tergabung dalam tim PKK belum memahami bagaimana membuat suatu rencana usaha dan bagaimana pengelolaan suatu usaha. Adapun tujuan dari kegiatan pengabdian ini adalah diharapkan akan mampu mendorong kemampuan dan motivasi pada mitra untuk berwirausaha. Membuka suatu usaha tidak mungkin tanpa ada rencana sebelumnya, rencana bisnis sangat berguna untuk mengidentifikasi kebutuhan konsumen, atribut produk yang paling diinginkan dan memastikan rencana perusahaan di berbagai aspek seperti produksi, distribusi, penentuan harga dan pemasaran. Metode yang digunaka adalah pendekatan diskusi/tanya jawab dengan maksud agar materi dapat diterima oleh peserta dengan baik. Adapun hasil yang dari kegiatan pengabdian ini adalah mitra memahami akan pentingnya perencanaan usaha sebelum usaha tersebut dijalankan. Selain memberikan pemahaman mengenai perencanaan usaha, kegiatan pengabdian telah dilakukan aplikasi dari perencanaan usaha, yaitu pembuatan pes’an telengis, dengan adanya kegiatan pengabdian kepada masyarakt ibu-ibu PKK di Desa Munggu menjadi lebih berani memulai suatu usaha dan tentunya hal ini akan memberikan dampak yang positif bagi peningkatan pendapatan keluarga.
Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Putu Cita Ayu
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71606

Abstract

This research aims to examine the influence of good corporate governance (GCG) with Tri Hita Karana (THK) organizational culture and Sad Warnaning Rajaniti's leadership as moderators on the performance of Village Credit Institutions (LPD) in Bali. The study population comprises LPD heads throughout Bali, with a sample size of 315 respondents selected using stratified random sampling. Data were collected and analyzed using the SEM-PLS method to test the hypotheses. The results indicate that LPD performance can be significantly enhanced through improvements in governance, which includes both Sekala (tangible) and Niskala (intangible) aspects of GCG. Additionally, the THK culture, encompassing Parahyangan (spiritual harmony), Pawongan (social harmony), and Palemahan (environmental harmony), along with the implementation of Sad Warnaning Rajaniti leadership, positively influences LPD performance. Furthermore, the study finds that THK culture and Sad Warnaning Rajaniti leadership act as effective moderators in this relationship. These findings have important implications for the development of accounting literature by integrating management aspects, such as GCG implementation, leadership based on Sad Warnaning Rajaniti, and THK organizational culture, to improve LPD performance. This research contributes valuable insights for policymakers and practitioners in enhancing the governance and leadership frameworks of LPDs in Bali.
Optimalisasi Sistem Aplikasi Kasir Online Berbasis Cloud (Moka) Dan Upaya Penanggulangan Dampak Covid-19 Di Skinne.Official Ni Luh Putu Sandrya Dewi; Putu Cita Ayu; Adek Ayu Susatari Milenia
Jurnal Dharma Jnana Vol. 4 No. 1 (2024): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Pandemi Covid-19 ini dimulai pada tahun 2020 awal. Pandemi Covid-19 ini telah melemahkan berbagai sektor perekonomian di Indonesia, termasuk para pelaku wirausaha. Hal tersebut membuat beberapa negara menerapkan kebijakan untuk memberlakukan lockdown dalam rangka mencegah penyebaran virus Covid-19. Skinne.Official merupakan salah suatu usaha yang bergerak dalam bidang kecantikan (Bodycare). Pada masa pandemi Covid-19 perkembangan penjualan dari produk Skinne.Official juga terkena dampak sosial dan ekonomi yaitu sedikitnya peminat dari customer karena sebagian besar para customer kehilangan pekerjaan. Saat ini perkembangan teknologi menawarkan berbagai kemudahan bagi para pengusaha. Berbagai inovasi dan teknologi bermunculan, salah satunya adalah dengan kehadiran aplikasi kasir berbasis cloud. Aplikasi ini hadir melihat berbagai permasalahan pengusaha yang mengalami kesulitan melakukan pencatatan transaksi, yang kebanyakan dilakukan secara manual. Terutama saat usaha yang ditekuni sudah mulai berkembang dan jumlah transaksi mulai meningkat, pencatatan manual tidak hanya membuang waktu dan tenaga, tetapi juga memiliki risiko dapat tersebar ataupun hilang. Dengan menggunakan sistem aplikasi kasir berbasis cloud fungsi aplikasi kasir ini dapat mendorong kecepatan, kemudahan, dan efisiensi bisnis dibandingkan dengan menggunakan cara tradisional, yakni pencatatan manual.
PEMBERDAYAAN MASYARAKAT MELALUI PEMASARAN BERBASIS DIGITAL PADA UMKM “BAKUL CRAF” DI BANJAR PADANG TEGAL TENGAH UBUD-GIANYAR Pramuki, Ni Made Wisni Arie; Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Hurnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
Jurnal Terapan Abdimas Vol 6, No 2 (2021)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v6i2.7642

Abstract

Abstract. This community service program is carried out at Bakul Craf, located in Banjar Padang Tegal Tengah Ubud. This program is implemented with the aim of providing knowledge about the use of digital marketing technology. Bakul Craf is a business engaged in the handicraft sector where the process is still manual. The marketing of these handicrafts is still relatively simple, which is only waiting for guests to visit the gallery. For this reason, more productive marketing is needed by utilizing technology, namely digital marketing technology that uses the internet network to improve its products. Providing training and outreach to partners related to the use of digital marketing technology is a method used by the team so that partners have an interest and desire to take advantage of technology. In the first stage, the team provided education related to the importance of using digital technology in marketing handicraft products. The second stage, the team helps partners create accounts in the market place by displaying their craft products. The third stage, the team provides training to partners in operating the menus in the market place. The hope of this activity is that partners can do online marketing and promotion so that their production results can be more widely known and can increase sales which will also have an impact on increasing the revenue of Craf's basket partners.  Abstrak. Program pengabdian kepada masyarakat ini dilaksanakan di Bakul Craf yang berlokasi di Banjar Padang Tegal Tengah Ubud. Program ini dilaksanakan dengan tujuan memberikan pengetahuan mengenai manfaat penggunaan teknologi digital marketing. Bakul Craf merupakan usaha yang bergerak di bidang kerajinan dimana dalam proses pengerjaanya masih secara manual. Pemasaran hasil kerajinan ini tergolong masih sederhana, yaitu hanya menunggu tamu berkunjung kegaleri. Untuk itu diperlukan pemasaran yang lebih produktif dengan memanfaatkan kemajuan teknologi yaitu teknologi digital marketing yang memanfaatkan jaringan internet untuk mempromosikan produknya. Memberikan pelatihan dan penyuluhan terhadap mitra terkait dengan pemanfaatan teknologi digital marketing merupakan metode yang tim gunakan agar mitra memiliki minat dan keinginan untuk memanfaatkan teknologi. Pada tahap pertama, tim memberikan edukasi terkait dengan betapa pentingnya pemanfaatan teknologi digital didalam memasarkan produk hasil kerajinan. Tahap kedua tim membantu mitra membuatkan akun di market place dengan menampilkan produk-produk kerajinannya. Tahap ketiga tim memberikan pelatihan terhadap mitra dalam mengoperasikan menu-menu yang ada didalam market place tersebut. Harapan dari kegiatan ini adalah mitra dapat melakukan pemasaran dan promosi secara online sehingga hasil produksinya dapat dikenal lebih luas sehingga dapat meningkatkan penjualan yang juga akan berdampak pada peningkatan pendapatan mitra bakul craf.  
Pola Dan Peta Kemampuan Keuangan Desa Setelah Penerbitan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa I Putu Fery Karyada; Putu Cita Ayu; I Gede Arya Mahayasa
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p17

Abstract

This study examines the impact of Dana Desa on village relations and financial ability. The relation is determined by village independence, whereas the financial ability to know village capability in their need. The method is descriptive using tables and graphs. Object analysis is APBdes from 2016 to 2018. Samples are Jembrana, Tabanan, Gianyar and Klungkung regency. Based on the result, all villages in Jembrana, Tabanan, Gianyar, and Klungkung have a ratio of fewer than 25 points so in the instructive category. Growth and Share analysis get 1 village in quadrant I, 3 villages in quadrant II, 5 villages in quadrant III and 282 villages in quadrant IV. Keywords: Pattern; Financial Ability; Dana Desa; Village.
PENDAMPINGAN PENGELOLAAN WISATA DESA KONSERVASI ANAK PENYU (TUKIK) : PENINGKATAN PEMBERDAYAAN MASYARAKAT MENDUKUNG PARIWISATA BERKELANJUTAN PANTAI YEH GANGGA Ayu, Putu Cita; Mahayasa, I Gede Aryana; Budi, I Made Agus Setia; Apsari, Ni Made Tina
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i3.2540

Abstract

The tourism industry plays a vital role in a region's development and has the potential to boost local income when effectively managed. Tabanan Regency boasts an intriguing tourist destination known as Hatchling Conservation at Yeh Gangga Beach, overseen by the local community to protect hatchling species from extinction. The purpose of this article is to inform readers about the hatchling conservation efforts at Gangga Lestari Conservation and to assess the Hatchling Conservation's role as a tourist attraction at Yeh Gangga Beach. The research methodology employed in this study is qualitative, involving data collection through methods like observation, interviews, training, and mentoring. The findings of this study highlight a challenge faced by traditional village leaders concerning Tukik Gangga Lestari Conservation: the lack of personnel to effectively manage the conservation site. This staffing issue is primarily due to budget constraints, compounded by limited awareness of this tourist attraction among the wider community. To address these issues, the service team aims to provide training and guidance to traditional village leaders. Their goal is to enhance the management and upkeep of the conservation site and promote it more effectively through social media to gain greater recognition among the general public.
PENINGKATAN PRODUKTIVITAS LAHAN KERING MELALUI PENANAMAN TUMPANGSARI KACANG TANAH DENGAN JAGUNG DI SUBAK BLAHKIUH Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Mahayasa, I Gede Aryana; Yuliantari, Ni Putu Yeni
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/qb1bc747

Abstract

Blahkiuh Village is one of the villages in Badung Regency that has Natural Resources (SDA) and Human Resources (SDM) that can potentially be developed. This can be seen from the carrying capacity and availability of land for peanut cultivation. Apart from that, the majority of people earn their living as farmers. Commodities cultivated by the people in Subak Blahkiuh include corn, chilies, water spinach, water henna, long beans and peanuts. Peanuts are one of the secondary crops that have economic value. Peanuts are usually planted in rice fields or moors singly or in pairs in the tumpeng sari system. Peanut plants (Arachis Hypogea L.) are plants that are widely cultivated in Indonesia because the soil conditions and temperature are very suitable and are one type of nut that is widely consumed by Indonesian people. Apart from being a source of protein, carbohydrates and vitamins, it is also used as a cooking spice, boiled peanuts and fried peanuts. This potential can encourage people to be more active in increasing peanut production and productivity. Community empowerment through peanut cultivation is one effort to improve business skills in terms of innovation, promotion, processing and marketing aspects. The method for implementing peanut cultivation activities in Subak Blahkiuh was carried out using qualitative research, using observation methods, interview methods, and training or practical methods. Where this activity is carried out with farmers in cultivating land, planting, pest control and post-harvest.
Pengaruh Whistleblowing System, Efektivitas Pengendalian Internal dan Integritas Karyawan terhadap Kecendrungan Kecurangan (Fraud) pada Lpd Se-Kecamatan Selat Kabupaten Karangasem Paramita, Ni Putu Eka Rahayu; Bayu Putra, Cokorda Gde; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/b8gs7e97

Abstract

An action or deed carried out by an individual or a group intentionally which has a purpose or motive to gain personal benefit through the improper use of organizational resources is the notion of fraud. Until now cases of fraud and fraud against Village Credit Institutions (LPD) still occur, many Village Credit Institutions have also encountered various kinds of problems that have led to bankruptcy. From the research activities that have been carried out, the results state that there is a negative effect of whistleblowing on the tendency to act fraudulently. The effectiveness of internal control also has a negative influence on the tendency to act fraudulently. And employee integrity has a negative influence on fraudulent tendencies. In the future, it is hoped that all employees at the Village Credit Institution in Selat District are required to have the courage to disclose various acts of fraud. Because this will later be able to assist supervision in order to immediately handle and eradicate various existing fraudulent acts so as not to create losses for the Village Credit Institution.
Pengaruh Akuntabilitas, Transparansi Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa : Studi Kasus Di Desa Se-Kecamatan Abiansemal, Kabupaten Badung Wati, Ni Putu Eka; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/adzrmd19

Abstract

community money is money used to support state administration. implementation of development, community development and community support. This research aims to determine the impact of accountability, transparency and community involvement on community financial governance in the Abiansemal region. All the local leaders in Abiansemal region,with a total of 271 people are the population used in this research.  Total sample of 144 people using purposive sampling method. The tests carried out are instrument tests and classical assumption tests, Once the data reviewed using multiple processes checking options, t and f test. From this analysis, stating and answering those questions felt good. and community management in Abiansemal region. Transparency has a positive impact on community financial management in Abiansemal communities. Community involvement has a positive impact on community financial management in Abiansemal.
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Adek Ayu Susatari Milenia Apsari, Ni Made Tina Budi, I Made Agus Setia Cokorda Gde Bayu Putra Febriari Ni Putu Pande Gusti Alit Suputra Gusti Ayu Agung Anik Pramiari Dewi Gusti Ayu Kade Ratih Gusti Ayu Widhi Antari Hurnaleontina, Putu Nuniek I Gede Apriana I Gede Aryana Mahayasa I Gede Sanica I Kadek Adi Kresna Cakra Wibawa I Kadek Agus Widiatmika I Kadek Deni Arta I Made Sadha Suardikha I Made Suidarma I Nyoman Thegar Suryanatha I Putu Agus Awan Setiyawan I Putu Fery Karyada I Putu Fery Karyada I Putu Nuratama I Wayan Suartina I Wayan Sudiana Ida Ayu Arik Anggari Putri Ida Ayu Mega Evia Lestari Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Kadek Sinta Prameswari Kusuma Dewi, Putu Arista Kusumawati, Ni Putu Ayu Luh Ade Dwi Wahyuni Made Arya Dyasti Pertiwi Marsudiana, I Dewa Nyoman Mulyawati, Dewa Ayu Made Ni Kadek Dinda Artha Dharmayanti Ni Kadek Dinda Loveli Ni Kadek Gino Melinda Ni Kadek Puspita Dewi Ni Ketut Ary Sedani Ni Ketut Muliati Ni Komang Nita Pebriyani Ni Komang Sumadi Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Putu Sandrya Dewi Ni Luh Widya Pebriantari Ni Made Kertiani Ni Made Kusumayanti Ni Made Tia Purnama Dewi Ni Made Wisni Arie Pramuki Ni Nyoman Adityarini Abiyoga Vena Swara Ni Putu Ari Yani Ni Putu Ayu Kusumawati Ni Putu Cantik Lediana Putri NI PUTU MARIANI Ni Putu Novi Ayu Antari Ni Putu Septia Purnama Putri Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Ary Astini Ni Wayan Sinta Sunetri NI WAYAN YUNIASIH Paramita, Ni Putu Eka Rahayu Prabandari, I Gusti Agung Ayu Intan Pramuki, Ni Made Wisni Arie Pratiwi, Ni Putu Trisna Windika Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hutnaleontina Rai Dwi Andayani W Sumantri, I. GA. Alit Wati, Ni Putu Eka Yanthi, Ni Putu Risma