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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Ilmiah Pariwisata Journal of Economic, Bussines and Accounting (COSTING) Cetta: Jurnal Ilmu Pendidikan Ganaya: Jurnal Ilmu Sosial dan Humaniora Journal of Indonesian Tourism, Hospitality and Recreation PARIWISATA BUDAYA: JURNAL ILMIAH AGAMA DAN BUDAYA Jurnal Dharma Duta Jurnal Penelitian Agama Hindu Jurnal Kepariwisataan Jurnal Pemberdayaan Pariwisata Cultoure: Jurnal Ilmiah Pariwisata Budaya Hindu Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Sevanam: Jurnal Pengabdian Masyarakat Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya International Journal of Multidisciplinary Sciences Masyarakat Pariwisata: Journal of Community Services in Tourism Ekuitas Jurnal Pnedidikan Ekonomi RIDE Jurnal Ilmiah Pariwisata Jurnal Informatics Nivedita
Kristina, Ni Made Rai
Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Profil Literasi dan Perilaku Keuangan Mahasiswa Fakultas Dharma Duta Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar Krisdayanthi, Astrid; Wulandari, Putu Riska; Kristina, Ni Made Rai; Premananda, Ni Luh Putu Uttari
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.83871

Abstract

The financial literacy of Indonesian society is still low. Financial literacy is certainly correlated with financial behavior. This study aims to analyze the financial literacy and behavior of students of the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar. This study is included in quantitative descriptive research. The research instruments are financial literacy tests and financial behavior questionnaires. Data were analyzed quantitative descriptively. The results of the research state that: 1) the financial literacy level of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa State Hindu State University, Denpasar is in the medium category and 2) the financial behavior of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar is in the high criteria.
THE ANALYSIS OF FACTORS IN THE FRAUD DIAMOND PERSPECTIVE AS PREDICTORS OF FRAUDULENT FINANCIAL REPORTING IN CONSTRUCTION COMPANIES LISTED ON IDX Premananda, Ni Luh Putu Uttari; Kristina, Ni Made Rai; Wulandari, Putu Riska; Krisdayanthi, Astrid
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12587

Abstract

Fraudulent financial reporting fraud is a serious problem, especially in the construction sector, which is susceptible to manipulation. The study is intended to analyze the impact of four elements of fraud diamonds on the financial statements of fraud in Indonesia's construction sector (pressure, opportunities, rationalization, and capability). The data were collected from 21 construction companies listed on the Indonesian Stock Exchange (IDX) between 2020 and 2022, and totaled 63 observations. The analysis was conducted using multiple linear regression and the fraud score model (F-Score) as fraud detection tools. The results showed that all independent variables had positive and significant effects on financial fraud. Classical assumption tests ensure the validity of the model and the freedom from autocorrelation, multicollinearity and heteroscedasticity. This model explains 96.6% of changes in fraud in financial statements. The report recommended strengthening internal controls and developing mitigation strategies to reduce the risk of financial statements being forged.
Penguatan Peran Ayah dalam Keluarga dan Masyarakat: Strategi Meningkatkan Kesadaran melalui Literasi dan Apresiasi Sosial Paramitha, Ni Made Ayu Susanthi Pradnya; Dewi PF, Kadek Aria Prima; Mahardika, I Gusti Ngurah Agung Wijaya; Sentana, Gek Diah Desi; Suputra, I Kadek Darmo; Oktarina, Putu Santi; Krisdayanthi, Astrid; Perbowosari, Heny; Arini, Ni Wayan; Kristina, Ni Made Rai; Dewi, Putu Ayu Septiari; Dewi, Ni Luh PT. Putriyani; Wahyuni, Ni Nyoman Tri; Ariputra, I Putu Suyasa; Diaris, Ni Made; Dewi, Ni Made Umi Kartika; Sinarsih, Ni Ketut; Kantriani, Ni Ketut; Jaya, I Ketut Manik Asta; Mastini, Gusti Nyoman; Trisnadewi, Komang; Adnyani, Ni Wayan Satri; Lestari, Ni Gusti Ayu Made Yeni; Nerawati, Ni Gusti Ayu Agung; Premananda, Ni Luh Putu Uttari; Binawati, Ni Wayan Sariani; Kartika, Luh Gede Surya; Sukriani, Ni Luh; Permatasariid, I Gusti Agung Istri
Sevanam: Jurnal Pengabdian Masyarakat Vol 4 No 1 (2025): Maret
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/sevanam.v4i1.4764

Abstract

The phenomenon of fatherlessness in Indonesia is an issue that cannot be ignored, considering the importance of the role of fathers in character formation, emotional well-being, and family economic stability. The figure of the father not only functions as a breadwinner, but also as an educator, role model, and the main supporter in the development of children. Active father involvement contributes to the child's psychological balance, preventing negative impacts such as low self-confidence, difficulties in building social relationships, and an increased risk of mental problems. In addition, the role of men in society also contributes to community strengthening and inclusive social development. This service activity aims to increase public awareness of the importance of the presence and involvement of fathers and men in family and social life. One form of implementation of this program is the organization of a letter writing competition for fathers as a medium of reflection and appreciation. This activity is expected to be able to build collective awareness about the importance of the father figure, strengthen emotional relationships in the family, and encourage the community to appreciate the role of men in various aspects of life. Thus, this activity contributes to building a culture of appreciation for the role of fathers and encourages the active participation of men in forming a more harmonious family and community.
Pengelolaan Timbulan Sampah Untuk Menjaga Citra Industri Pariwisata Pada Daya Tarik Wisata di Bali Ni Made Rai Kristina; I Gusti Ketut Indra Pranata Darma; Heny Ratnaningtyas
Jurnal Ilmiah Pariwisata Vol 25 No 3 (2020): Jurnal Ilmiah Pariwisata
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Institut Pariwisata Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30647/jip.v25i3.1351

Abstract

This research aims to community movements both spontaneously and in an organized manner, such as the Trash Hero Indonesia community and other community activities that care about the high waste generation. In addition to the Trash Hero community, in-depth interviews were conducted with the Waste Bank and tourist attraction in knowing the management of waste generation. It is hoped that alternative activities will be obtained to help reduce the generation of plastic waste that supports the implementation of Bali Governor Regulation number 97 of 2018. Activities from the community are expected to be able to maintain and provide a positive legacy for future generations. The purpose of this research is to find movements made by the community to help reduce the generation of plastic waste on the island of Bali. The results of this study are expected to increase public awareness of waste management both organic and non organic. Keywords : Waste; Plastic; Tourism Image
Fraud Risk Mitigation through the Integration of Hindu Values: Evidence from the Village Credit Institution (LPD) of Kesiman Premananda, Ni Luh Putu Uttari; Kristina, Ni Made Rai; Wulandari, Putu Riska; Krisdayanthi, Astrid; Widiari, Putu Ossi; Risadi, Md. Yudyantara; Widiatmika, I Made Indra
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 4 (2025): Article in Press
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i4.4843

Abstract

Fraud in community-based financial institutions like Lembaga Perkreditan Desa (LPD) is a serious threat to governance and financial integrity. This study examines how Hindu values are included in fraud risk management at LPD Kesiman. We used a qualitative descriptive approach and gathered data through interviews with managers, supervisors, and community leaders, supported by relevant documents. Following the COSO Fraud Risk Management Framework (2023), the findings show that integrating Tattwa (the belief in God as moral accountability), Susila (ethical conduct as internal control), and Upacara (rituals that promote collective honesty) greatly strengthens the fraud mitigation framework. The originality of this study lies in proposing a model that incorporates Hindu values into fraud risk management as a form of local wisdom, a topic that is rarely addressed in the literature. This shows that preventing fraud in community financial institutions requires both technical methods and the internalization of cultural and spiritual values.
Analisis Regresi Least Absolute Shrinkage and Selection Operator (Lasso) Terhadap Waktu Tahan Hidup Penderita Stroke Wulandari, Putu Riska; Krisdayathi, Astrid; Kristina, Ni Made Rai
Journal Informatics Nivedita Vol 1 No 1 (2024): Journal Informatics Nivedita
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/nivedita.v1i1.4468

Abstract

Analisis waktu tahan hidup (survival analysis) merupakan metode statistik yang digunakan untuk mempelajari faktor-faktor yang memengaruhi waktu hingga terjadinya suatu peristiwa tertentu, seperti kematian, penyakit, atau kekambuhan. Dalam konteks penderita stroke, identifikasi faktor signifikan yang memengaruhi waktu tahan hidup sangat penting untuk mendukung pengambilan keputusan medis dan intervensi klinis. Penelitian ini bertujuan untuk menerapkan metode Least Absolute Shrinkage and Selection Operator (LASSO) dalam menganalisis data waktu tahan hidup penderita stroke. Metode LASSO dipilih karena kemampuannya dalam melakukan seleksi variabel dan regularisasi secara simultan, sehingga mampu menghasilkan model yang sederhana namun akurat. Data yang digunakan mencakup variabel klinis dan demografis penderita stroke, dengan metode Kaplan-Meier digunakan untuk mengestimasi fungsi survival dan regresi Cox-LASSO untuk mengidentifikasi variabel-variabel signifikan. Data pasien yang ada dalam konteks data microarray dan terjadi multikolinearitas pada data pasien stroke. Untuk mengatasi adanya multikolinearitas dan overfitting, maka metode LASSO dapat digunakan untuk mengetahui faktor-faktor yang signifikan berpengaruh terhadap masa hidup penderita stroke, selain menggunakan regresi LASSO terhadap data microarray mengakibatkan tidak diketahuinya variabel bebas yang berkonstribusi terhadap variabel tak bebas. Pada penelitian ini, sebanyak tujuh data pasien digunakan dan dianalisis dengan menggunakan bantuan software R 2.12.1 dengan library lars. Data dianalisis dengan model regresi LASSO  dengan struktur fungsi yang telah ada dalam paket R. Data-data yang dicari dalam analisis yaitu nilai estimasi parameter dengan matrik beta, nilai D dan  nilai t. Nilai dari D ≤ t dan t ≥ 0 yang berarti batasan dari LASSO tersebut telah terpenuhi. Hasil penelitian menunjukkan bahwa metode LASSO efektif dalam menangani data dengan banyak prediktor serta mampu mengeliminasi variabel yang tidak signifikan, sehingga meningkatkan interpretabilitas model. Temuan ini diharapkan dapat memberikan kontribusi dalam pengelolaan klinis penderita stroke serta pengembangan kebijakan kesehatan berbasis data. Dari hasil penelitian diperoleh model masa tahan hidup pasien adalah  dan faktor yang signifikan berpengaruh adalah kondisi awal pemeriksaan dan bagian saraf yang mengalami gangguan.
Co-Authors Adnyani, Ni Wayan Satri Ariputra, I Putu Suyasa Astrid Krisdayanthi Astrid Krisdayanthi Astrid Krisdayanthi Astrid Krisdayanti Binawati, Ni Wayan Sariani Dewi PF, Kadek Aria Prima Dewi, Ni Luh PT. Putriyani Dewi, Ni Made Umi Kartika Dewi, Putu Ayu Septiari Diaris, Ni Made Heny Ratnaningtyas I Gede Sutarya I Gusti Ngurah Pertu Agung I Kadek Darmo Suputra, I Kadek Darmo I Ketut Arta Widana I Ketut Arta Widana I Nengah Alit Nuriawan I Nyoman Temon Astawa I Putu Suyasa Ariputra I Wayan Wiwin Ida Anuraga Nirmalayani Ida Anuraga Nirmalayani Indra Pranata Darma, I Gusti Ketut Jaya, I Ketut Manik Asta Komang Trisnadewi Krisdayanthi, Astrid Krisdayathi, Astrid Kusuma Dewi, Made Ika Luh Gede Surya Kartika, Luh Gede Surya Mahardika, I Gusti Ngurah Agung Wijaya Mastini, Gusti Nyoman Md Yudyantara Risadi Nerawati, Ni Gusti Ayu Agung NI GUSTI AYU MADE YENI LESTARI, NI GUSTI AYU MADE YENI Ni Ketut Kantriani Ni Komang Sudarningsih Ni Luh Puttu Uttari Premananda Ni Luh Putu Dina Purnamayanti Ni Putu Shopia Desita Rembrantari Ni Wayan Arini Oktarina, Putu Santi Paramitha, Ni Made Ayu Susanthi Pradnya Perbowosari, Heny Permatasariid, I Gusti Agung Istri Premananda, Ni Luh Putu Uttari Putu Riska Wulandari Putu Riska Wulandari, Putu Risadi, Md. Yudyantara Sentana, Gek Diah Desi Sinarsih, Ni Ketut Sukriani, Ni Luh Wahyuni, Ni Nyoman Tri Widiari, Putu Ossi Widiatmika, I Made Indra Wulandari, Putu Riska