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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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Pentingnya Literasi Keuangan, Locus Of Control Dan Inklusi Keuangan Terhadap Perilaku Keuangan Pada Sektor UMKM Ni Wayan Novi Budiasni; Made Dwi Ferayani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5552

Abstract

This study was conducted to determine the relationship of causality between financial literacy variables, locus of control, and financial inclusion of the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency. The study was conducted using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method and used 75 Samples of MSMEs. After the hypothesis test, the results were obtained that financial literacy (4,977> 1,960), Locus of Control (2,341> 1,960), and financial inclusion (2,137> 1,960) had a positive influence on financial behavior. In addition, financial literacy, locus of control, and financial inclusion have a significant influence (value of p value <0.05) on financial behavior. This shows that, financial literacy, locus of control, and financial inclusion have an important role to influence the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency. Keywords : MSME sector, financial literacy, locus of control, financial inclusion, financial behavior ABSTRAK Penelitian ini dilakukan untuk mengetahui hubungan kausalitas antar variabel literasi keuangan, locus of control, dan inklusi keuangan terhadap perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng. Penelitian dilakukan menggunakan teknik analisis SEM (Structural Equation Modeling) dengan metode PLS (Partial Least Square) dan menggunakan sebanyak 75 sampel pelaku UMKM. Setelah dilakukan uji hipotesis diperoleh hasil bahwa literasi keuangan (4.977>1.960), locus of control (2.341>1.960), dan inklusi keuangan (2.137>1.960) memiliki pengaruh positif terhadap perilaku keuangan. Selain itu, literasi keuangan, locus of control, dan inklusi keuangan memiliki pengaruh yang signifikan (nilai P Value <0.05) terhadap perilaku keuangan. Hal ini menunjukkan bahwa, literasi keuangan, locus of control, dan inklusi keuangan memiliki peranan penting untuk mempengaruhi perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng. Kata Kunci : UMKM, Literasi Keuangan, Locus of Control, Inklusi Keuangan, Perilaku Keuangan
Effect of Financial Technology and Environmental Performance on Financial Performance with Corporate Social Responsibility as Intervening Variables Ni Wayan Novi Budiasni; Kadek Indrayani; Zainol Mustafa
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2675

Abstract

This study aims to determine the effect of financial technology and environmental performance on financial performance, with corporate social responsibility as an intervening variable. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The technique used to take samples in this study is purposive sampling. The number of samples in this study was 10 companies. This study’s data type is secondary timer series data with 5 years of observation. The research data was analyzed using SEM-PLS with the assistance of the SmartPLS version 3 application. Financial technology and environmental performance do not affect financial performance, financial technology does not affect CSR, environmental performance has a positive and significant effect on CSR, CSR has a positive and significant effect on financial performance, CSR does not mediate the effect of financial technology on financial performance, and CSR mediates the effect of environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022.
Kolaborasi Pendampingan Penyusunan Daftar Catatan Pembayaran Lembur Karyawan Tirta Hita Buleleng Ni Wayan Novi Budiasni; I Made Mai Noval; Kadek Clara Oktaviani; Luh Kartika Ningsih; Ni Made Sri Ayuni
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 2 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i2.4750

Abstract

Kegiatan pendampingan ini merupakan kegiatan kolaborasi mahasiswa magang, dosen dan pihak perusahaan Perumda Tirta Hita Buleleng yang dilaksanakan sejak 24 Juli 2023 hingga 23 September 2023. Kendala yang dihadapi ialah pihak perusahaan membutuhkan pendampingan terhadap staff dalam melakukan rekapitulasi data lembur karyawan. Sebab, selama ini masih terdapat kelemahan dan kurang tepatnya pelaporan rekapitulasi data lembur yang dibuat. Kebetulan mahasiswa yang magang terkonsentrasi pada SDM dan Manajemen Keuangan. Selain mahasiswa kami belajar, mahasiswa kami juga mencari pengalaman memecahkan masalah langsung terjun di perusahaan. Metode pendampingan dilaksanakan dengan metode pelatihan, bimbingan, dan pengecekan atau penyesuaian kembali dengan prosedur. Hasil yang diperoleh setelah dilaksanakan pendampingan ialah adanya peningkatan kualitas laporan rekapitulasi lembur karyawan, yang awalnya kurang akurat, kini telah lebih disesuaikan dengan regulasi yang ada. 
Implementasi Green Accounting dan E- Commerce Dalam Pengelolaan Usaha Berbasis Digital Kelompok Remaja LKSA B’Onic Trisnawati, Ni Luh De Erik; Prabandari, Luh Putu Cintya; Budiasni, Ni Wayan Novi
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 5 No. 2 (2024): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v5i2.1019

Abstract

Kemandirian finansial merupakan salah satu gerbang membangun kehidupan yang lebih baik sebagai tujuan awal didikan UMKM B’Onic. Kurangnya kemampuan mengelola bisnis menyebabkan B'onic belum mempunyai rencana bisnis yang jelas. Pengabdian kepada masyarakat ini dilaksanakan dengan memberikan pelatihan pengelolaan usaha berbasis digital kelompok remaja LKSA pelaku usaha B'onic, serta pelatihan dalam penggunaan aplikasi sistem pelaporan keuangan green accounting,untuk mengintegrasikan seluruh transaksi bisnis dalam menghasilkan laporan keuangan secara real time dan sekaligus  menerapkan 3P (Profit, People, dan Planet) dalam mengelola usaha. Hasil dari kegiatan ini bahwa pelatihan yang diberikan dapat mengoptimalkan pengelolaan usaha kelompok remaja LKSA B'onic, meningkatkan keterampilan dan pengetahuan bisnis mitra untuk mengembangkan usahanya, meningkatkan efektifitas dan efisiensi dalam pencatatan keuangan dan menghasilkan laporan keuangan usaha berbasis green accounting  secara real time. Optimalisasi bisnis berbasis digital memberikan peluang bagi para wirausahawan untuk semakin memperluas area bisnisnya dan memaksimalkan penjualannya.
The Effect of Company Size, Company Age and Profitability on Earnings Management Ni Made, Sri Ayuni; Novita Sari, Ni Luh Seni; Novi Budiasni, Ni Wayan
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.498

Abstract

To find out the effect of company size, company age and profitability on earnings management is the target through this research at PT Edie Arta Motor Indonesia Branch Bungkulan. By using anuaall reports for fifth years consisting of 2018 to 2022. The analysis technique tested through several analyses, namely multiple linear regression, classical assumptions and hypotheses, model feasibility test.The results showed that company size had a negative and significant effect on earnings management at PT Edie Arta Motor Indonesia Branch Bungkulan, the size of a company can greatly influence the occurrence of earnings management practices, which can be seen from the overall assets owned by the company, it is very possible for earnings management practices to occur in the company. There is a positive effect of company age on earnings management PT Edie Arta Motor Indonesia Branch Bungkulan with the age owned by a company in running its business as seen from how much income or income the company earns every day, with this the company will be able to continue to grow along with the addition of assets or facilities (equipment) owned by the company. Profitability have a negative impact or influence on its profit management PT Edie Arta Motor Indonesia Branch Bungkulan with the profitability of the company being able to help the company continue to grow every month, the profitability of the company really helps company owners in knowing how far their company can compete with others.
The Impact of Accountability and Transparency on Financial Management: The Role of Internal Control Systems as a Moderating Variable at the Buleleng Regency Social Service Budiasni, Ni Wayan Novi; Indrayani, Nyoman Nuning Surya
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.962

Abstract

This study examines the role of the internal control system as a moderating variable between accountability and transparency in financial management. The analysis was conducted using a structural equation modeling (SEM) approach, specifically the Partial Least Squares (PLS) variant. Data collection involved distributing 95 surveys to employees of the Social Office in Buleleng Regency. The hypothesis testing results indicate that accountability and transparency variables have a direct, positive, and significant effect on financial management. Similarly, testing with the internal control system as a moderating variable shows its role in strengthening the relationship between accountability and transparency in financial management. Thus, the internal control system functions as a mediator between accountability and transparency variables in financial management.
The Nandu or Nyakap System: Subak Local Wisdom in The Realm if Profit Sharing to Improve The Welfare of Farmers Ayuni, Ni Made Sri; Widnyani, Ni Made; Budiasni, Ni Wayan Novi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 3 No. 2 (2022): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.478

Abstract

This research uses a qualitative approach. Data collection techniques used in this study were in the form of interviews supported by documentation and observation, which were selected as respondents or informants were 6 key informants consisting of 3 smallholders, 3 landowners, and 3 supporting informants namely the management of Subak Yeh Taluh which consists of the Chairperson, Secretary and Treasurer. The data validity checking technique used is to use triangulation, namely triangulation techniques and source triangulation, while data analysis techniques consist of data collection, data reduction, data presentation and drawing conclusions. Based on the results of the process that has been processed shows that nandu activities are capable of subak Yeh Taluh Penarukan carried out in three models, namely mixed, for five, and for two where all three are considered capable of helping the welfare of farmers with the management of land with a certain area as the main support for increasing income and farmers' welfare. The purpose of this study was to find out how profit sharing models were applied to the Nandu system on the Subak Yeh Taluh Penarukan Buleleng and its effectitive qualitative approach
The Role of Human Capital Aspects as Sustainable Revenue in the Public Sector of the Singaraja District Court Office Budiasni, Ni Wayan Novi; Putri, Made Budi Aryati Laksmi; Sarbaeni, Sarbaeni
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.657

Abstract

This research wants to examine more about human capital through aspects of training, work motivation, career development and job satisfaction on employee performance at the Singaraja District Court Office. The research was conducted using quantitative methods to measure the influence and the level of significance. The analysis tool uses the PLS SEM and after testing the inner and outer models it is found that the variables of training, work motivation, career development, job satisfaction have a positive and significant effect on employee performance, directly or indirectly. Job satisfaction as an intervening variable also has positive and significant implications. This condition indicates that human capital through aspects of training, work motivation, career development and job satisfaction on employee performance really needs further attention at the Singaraja District Court Office.
Perhitungan Harga Pokok Ikan Lele Pada Usaha Budidaya Ikan Air Tawar Menggunakan Metode Full Costing Budiasni, Ni Wayan Novi; Noval, I Made Mai; Ayuni, Ni Made Sri; Lestari, Luh Ayu Ria
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 2 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i2.1333

Abstract

Pengabdian ini dilakukan pada usaha Budidaya Ikan Air Tawar "Ulik Mupu Sari" yang berlokasi di Singaraja, Bali, dengan tujuan untuk menganalisis pengelompokan biaya, perhitungan biaya produksi, dan metode penetapan harga jual yang diterapkan oleh pemilik usaha. Dalam literatur, biaya didefinisikan sebagai pengorbanan sumber daya yang dapat dibagi menjadi biaya produksi dan biaya komersial. Hasil menunjukkan bahwa pemilik usaha masih menggunakan metode perhitungan yang cukup sederhana dan belum sepenuhnya mengikuti prinsip akuntansi biaya. Melalui pendekatan full costing, perhitungan biaya produksi ikan lele mencapai total biaya sebesar Rp10.396.715, dengan harga pokok per kilogram sebesar Rp34.655. Pemilik usaha perlu menetapkan harga jual yang lebih tinggi daripada harga pokok untuk memperoleh keuntungan, serta mempertimbangkan fluktuasi harga bahan baku di pasar. Melalui pengabdian ini diharapkan dapat memberikan pemahaman yang lebih baik bagi pemilik usaha dalam mengelola biaya dan menentukan harga jual yang lebih efisien, serta mendukung keberlanjutan usaha budidaya ikan air tawar.
Financial Literacy and Love of Money as Determinants of Gen Z Students’ Personal Financial Management: The Mediating Role of Financial Self-Efficacy Budiasni, Ni Wayan Novi; Darmayanti, Kadek Arik
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.963

Abstract

The purpose of this study was to examine the effects of Financial Literacy, Love of Money, and Financial Self-Efficacy on Personal Financial Management among Gen Z students at the Satya Dharma College of Economics, with Financial Self-Efficacy as a mediating variable. The study utilized 20 indicators and involved 100 respondents. The results indicate that Financial Literacy positively affects both Personal Financial Management and Financial Self-Efficacy. Additionally, Financial Self-Efficacy positively influences Personal Financial Management and acts as a mediator between Financial Literacy and Personal Financial Management. Furthermore, Love of Money positively affects Financial Self-Efficacy; however, it does not have a positive effect on Personal Financial Management either directly or through Financial Self-Efficacy mediation.
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