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All Journal 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
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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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.  
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.
Pengaruh Pemahaman Akuntansi, Sumber Daya Manusia dan Pemanfaatan Teknologi  Informasi Terhadap Kualitas Laporan Keuangan: Studi Kasus Badan Usaha Milik Desa di Kecamatan Dawan Yanthi, Ni Putu Risma; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/e2f6pb70

Abstract

  The aim of this research was to assess how accounting knowledge, How human resources and  the use of information technology affect the quality of financial istatements, focusing on Village-Owned Enterprises in Dawan District. The study encompassed all 112 employees of BUMDes in Dawan District, Using purposive sampling, a sample of 42 respondents was selected for the study. Data analysis was conducted through multiple linear regression analysis. The results of this survey demonstrate that accounting knowledge has a positive and statistically significant  impact on  financial reporting quality. In addition, human resources also show a notable positive influence on  financial reporting qualit.. Based on these outcomes, it is envisioned that BUMDes in Dawan Klungkung District can enhance and sustain their accounting knowledge, human resources, and information technology usage to generate high-quality financial reports. These quality financial reports are expected to facilitate decision-making, thereby contributing to the achievement of BUMDes' objectives.
Pengaruh Motivasi Dan Preferensi Resiko Terhadap Minat Investasi Mahasiswa Universitas Hindu Indonesia Denpasar Kusuma Dewi, Putu Arista; Cita Ayu, Putu; Bayu Putra, Cokorda Gde
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/asttm509

Abstract

       One of the most popular forms of investment today is capital market investment. In this case, universities are a forum for students to learn about investment, one of which is the Indonesian Hindu University. However, students' financial knowledge when investing is still relatively low in minimizing risks in making investment decisions. The increasing issue of investment fraud targeting students is making young investors make investment decisions. The purpose of thies studiy was to determine the interaction of risk and motivation preference on the invesftment interesst of Indonesian Hindu University studentns in Denpasar. The population used in this study were all students of the Faculity of Economjics, Business and Tourism at the Hindu University of Indonesia from 2019 to 2022. The sample for this study was 332 students with a sampling technique using probability sampling including stratified random sampling. The findings of this study suggest that investment intention is positively and significantly influenced by motivation and positively and significantly influenced by perception of risk. The research results explain that the greater the motivation and risk perception, the higher the student's interest in investing. With this research, it is hoped that students will understand that there are risks that may occur and always follow the investment profits.
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 Darmayanti, Rai 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 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 Alit Erlina Wati Ni Wayan Ary Astini Ni Wayan Septiantari Dewi 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 Putri, Ni Kadek Ayu Verayanti Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hutnaleontina Rai Dwi Andayani W Setiawan, Putu Agus Sinaga, I Putu Agra Sanjaya Sumantri, I. GA. Alit Susanti, Ni Kadek Nia Warjana, Putu Erik Wati, Ni Putu Eka Witari, Ni Putu Cesaria Yanthi, Ni Putu Risma