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PENDAMPINGAN USAHA DUPA GUNA MENINGKATKAN KEMAMPUAN PENGRAJIN Ni Nyoman Sri Rahayu Damayanti; I Ketut Puja Wirya Sanjaya; I MAde Aditya Mantara Putra
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 4 (2020): APTEKMAS Volume 3 Nomor 4 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.226 KB) | DOI: 10.36257/apts.v3i4.2963

Abstract

Incense is one of the results of the physical culture of the traditions that exist in Bali. There are some limitations that felt by the incense craftsmen. They have no ability to make a simple financial statement. Partners do not understand about sales system other than cash sales. Another sales system is believed to be able to attract more consumers, so that the sales value will increase. Partners also do not have an understanding of how to make a sales agreement. There are several problem solutions that are offered to overcome these obstacles. First, counseling on making a simple financial report, second is counseling on consignment sales system, and the last is counseling on making consignment sales agreement. After all of the work program are implemented, now the partner can make a daily cash note which is consist of daily cash notes on hand and daily cash notes on bank account . In addition, partner also know about consignment sales system and they can make a sales agreement. The work program already to improve the abilities and the skills of the craftsmen
Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran Putu Novia Hapsari Ardianti; Ni Nyoman Sri Rahayu Damayanti; I Made Surya Prayoga
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p20

Abstract

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.
PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MOTIVASI PADA KINERJA AUDITOR (STUDI KASUS PADA BPK RI JAKARTA) Ni Nyoman Sri Rahayu Damayanti; I Made Andika Pradnyana Wistawan
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.31

Abstract

An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.