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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Daya Saing : Jurnal Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Manajemen Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Moneter : Jurnal Keuangan dan Perbankan International Journal of Application on Economics and Business
Ni Wayan Novi Budiasni .
STIE Satya Dharma
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Implementation Of Spiritual Capital Saab Mote Craftsmen: Study Of The Hindu Teachings (Study Of Saab Mote Craftsman In Nagasepaha Village, Buleleng) Novi Budiasni, Ni Wayan; Sri Ayuni, Ni Made; Ayu Trisnadewi3, Ni Kadek
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.537 KB) | DOI: 10.23887/ijssb.v3i3.21062

Abstract

This study focused on implementing spiritual capital in the business of beads in Nagasepaha Village, Buleleng, which was studied using the concept of understanding the values of the teachings of Hinduism ethics (moral), harmony (Tri Hita Karana), virtue (dharma) Qualitative methods of gathering Observations, interviews and documentation data were carried out to obtain results and answer the research problem formulation. The concept of Tri Hita Karana that does not neglect harmony, is that the implementation of spiritual capital in the business of the most basic implicit. Merely and is not concerned with the material (capitalism), the which shows that there is ethics (moral), so as to create dharma (virtue) the which is the result of spiritual capital
THE STRATEGY OF BAD LOANS “PANG PADE PAYU” IN VILLAGE CREDIT INSTITUTION IN BULELENG DISTRICT Sri Ayuni, Ni Made; Novi Budiasni, Ni Wayan
International Journal of Social Science and Business Vol 3, No 4 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21887

Abstract

This research was motivated by a phenomenon in the district of Buleleng related to the number of LPD with conditions that are less healthy to jammed has increased. In addition, the number of LPD that are stuck in Buleleng regency is the highest in Bali. The purpose of this study is to determine the implications of the internal control system and credit policy on the credit settlement strategy, the settlement of bad loans is settled by the principle of ?Pang Pada Payu?. The number of samples in this study were 60 LPD selected based on the stratified random sampling method. The data analysis technique used in this study was a structural equation model (seminal structural modeling) based on variance or component based sem with smartpls 3.0 analysis tools. Based on the results of testing the internal control system has a significant positive effect on the strategy of settlement bad loans ?Pang Pade Payu? Bad Loans Strategy in LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of settlement bad loans ?Pang Pade Payu? Bad Loans Strategy in Village Credit Institutions in Buleleng Regency.
Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri; Trisnadewi, Ni Kadek Ayu
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26078

Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. Based on the value of the ratio owned by the company after being compared with industry standards, it is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRI HITA KARANA (Studi Kasus Hotel Comoshambala Estate di Banjar Begawan Kecamatan Payangan Kabupaten Gianyar) ., Ni Wayan Novi Budiasni; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4618

Abstract

Implementasi Corporate Social Responsibility berdasarkan konsep Tri Hita Karana merupakan implementasi tanggung jawab sosial yang tujuannya mencapai kesejahteraan dan keharmonisan melalui pawongan, palemahan, dan parahyangan. Penelitian ini bertujuan mengetahui dan memahami implementasi CSR berdasarkan konsep Tri Hita Karana pada Hotel Como Shambala Estate. Metode kualitatif dengan pendekatan etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang informan terkait. Hasil penelitian menemukan bahwa Hotel Como Shambala Estate dalam mengimplementasikan CSR diimplementasikan melalui program Como approach. Dalam program tersebut terjadi tiga hubungan yaitu hubungan dengan masyarakat, lingkungan dan Tuhan. Biaya CSR dialokasikan ke dalam akun biaya administrasi dan umum (A&G), dan HRD Kata Kunci : CSR, Tri Hita Karana, Implementasi The implementation of Corporate Social Responsibility based on the concept of Tri Hita Karana was intended to achieve welfare and being in harmony through what is referred to as pawongan, palemahan, and parahyangan. This present study was intended to identify and understand the implementation of CSR based on the concept of Tri Hita Karana at Como Shambala Estate Hotel. Qualitative with ethnographic approach was used to obtain intact and deeper information from the view point of the related informants. The result of the study showed that the Como Shambala Estate Hotel implemented CSR through the approach of Como program. There were three relationships in the program; they are the relationship between the hotel and the community, the relationship between the hotel and the environment, and the relationship between the hotel and God. The CSR costs were allocated to the account of administrative and general costs (A&G), and HRD. keyword : CSR, Tri Hita Karana, Implementation
Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28416

Abstract

Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method.  The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.
The Implementation of Profit Sharing at Lembaga Perkreditan Desa Ayuni, Ni Made Sri; Budiasni, Ni Wayan Novi
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28468

Abstract

Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.
Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri
International Journal of Social Science and Business Vol 5, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.33623

Abstract

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.
Analisis Biaya Tambahan Dalam Hubungannya Dengan Decision Making Ud. Sinar Abadi Singaraja Ni Kadek Ayu Trisna Dewi; Budiasni, Ni Wayan Novi
ARTHA SATYA DHARMA Vol 14 No 1 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

This study aims to determine (1) the separation of semi-variable costs into variable costs and fixed costs for determining the contribution margin in making order decisions at UD. Sinar Abadi Singaraja in 2020 and (2) applying differential costs in making order decisions at UD. Sinar Abadi. Singaraja in 2020. This research is a descriptive study with a quantitative approach. The subject of this research is UD.Sinar Abadi Singaraja and the object of this research is the differential cost in making pressure decisions. The data were collected using the documentation method, then analyzed using the least squares regression method and differential cost analysis. The results showed (1) the separation of semi-variable costs of Rp. 15,475,570 separated into variable costs Rp. 7,509,327.01 and fixed costs of Rp. 7.966.242.98 (2) analysis of differential costs in making order decisions states that, by issuing an additional cost of Rp. 1,353,257.4 for making pia cake skin can cover the variable cost of Rp. 21,344,950 as well as creating a positive contribution margin of Rp. 19,905,050 and providing additional profit for the company amounting to Rp. 18,551,792.6 so that the special orders offered can be accepted.
Peran Return On Investment dalam Upaya Peningkatan Laba pada Sektor Pariwisata Hotel Ni Wayan Novi Budiasni
ARTHA SATYA DHARMA Vol 14 No 1 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

This study aims to determine the factors that surround Return on Investment at Holiway Garden Resort Spa Hotel. Data analysis techniques using SEM PLS method and research samples in the form of financial report data as much as 36 months. Based on the results of the hypothesis test found that, variable sales volume, operating costs, Debt Equity to Ratio, Total Asset Turnover, and cash turnover had a significant positive influence on ROI at Holiway Garden and Spa Hotel. So that all hypotheses in this study are accepted. Based on the results of the study, all these factors become important elements to be considered in financial management in order to maximize profit income in the company.
KEMAMPUAN STRUKTUR FINANSIAL, PERTUMBUHAN NASABAH DAN LDR TERHADAP RENTABILITAS (STUDI KASUS PADA 9 LPD KECAMATAN BULELENG) Ni Wayan Novi Budiasni
ARTHA SATYA DHARMA Vol 11 No 1 (2018): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur finansial, pertumbuhan nasabah, dan Loan to Deposit ratio terhadap ROA. Penelitian ini memilih lokasi penelitian di Lembaga Pemberdayaan Lembaga Perkreditan Desa (LP LPD) Kabupaten Buleleng dengan periode pengamatan yaitu pada tahun 2011-2015. Jumlah sampel yang diambil sebanyak 9 LPD di masing-masing Desa Pakraman yang tersebar di Kecamatan Buleleng, dengan metode kuantitatif terhadap laporan keuangan LPD Kecamatan Buleleng. Pengumpulan data dilakukan melalui teknik dokumentasi. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan program EVIEWS 8.0. Berdasarkan hasil analisis didapatkan bahwa hasil uji t atau uji hipotesis diperoleh struktur finansial, pertumbuhan nasabah, dan Loan to Deposit Ratio berpengaruh terhadap rentabilitas dengan pengukuran rasio ROA, dengan koofesien determinasi sebesar 70,6%. Namun secara parsial variabel yang berpengaruh positif dan tidak signifikan terhadap ROA adalah variabel LDR sedangkan variabel DER dan Pertumbuhan Nasabah berpengaruh negatif signifikan dan tidak signifikan terhadap ROA.
Co-Authors A.A. Ngurah Restu Gautama Anak Agung Ngurah Eddy Supriyadinata Gorda Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ardanari, I Gusti Ayu Agung Maesa Ariasa, Ketut Simon Aryani, Ni Luh Putri Ayu Trisnadewi, Ni Kadek Darmayanti, Kadek Arik Desak Kadek Eliasih Desak Putu Santi Artania Dina Apriliani, Ni Ketut Ditami, I Gede Sri Erik Trisnawati, Ni Luh De Gede Sri Darma Gede Tista Widiartana Gede Widiadnyana Pasek Gorda, Anak Agung Ngurah Eddy Supriyadinatha Hamzah, Muhammad Luthfi I Kadek Satria Wibawa I Made Mai Noval Indrayani, Nyoman Nuning Surya Kadek Agus Fendy Setiawan Kadek Clara Oktaviani Kadek Indrawan Lestari, Luh Ayu Ria Luh Kartika Ningsih Luh Putu Septiapani Budiartiwi Made Dwi Ferayani . Ni Kadek Ayu Trisna Dewi Ni Luh Nurkariani Ni Made, Sri Ayuni Ni Putu Pebri Prasanthi Ni Wayan Novi Budiasni Ni Wayan Novi Budiasni NOVAL, I MADE MAI Novita Sari, Ni Luh Seni Nyoman Putra Adnyana Nyoman Trisna Herawati Pasek, Gede Widiadnyana Prabandari, Luh Putu Cintya Puspa Sari, Ketut Intan Putri, Made Budi Aryati Laksmi Sarbaeni, Sarbaeni Sri Ayuni, Ni Made Ugli, Tilovmurodov Dostonbek Furqat Widnyani, Ni Made Zainol Mustafa