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The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.873

Abstract

This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
Pemberdayaan Industri Tedung Bali Di Banjar Serangan, Mengwi Kabupaten Badung Azis, Ita Sylvia Azita; Meitri, Ida Ayu Sri; Riasning, Ni Putu
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1178

Abstract

Adat, budaya, tradisi, dan upakara keagamaannya merupakan beberapa ciri khas yang membuat masyarakat Hindu Bali dikenal. Diperlukan berbagai bentuk dan jenis produk sarana upakara dengan segala fungsinya untuk mendukung berbagai upakara yang diadakan masyarakat Hindu di Bali. Salah satu contoh sarana upakara keagamaan menjadi identitas budaya Hindu di Bali adalah Tedung. Tedung merupakan salah satu jenis sarana upakara keagamaan khususnya di Bali, memiliki beberapa bentuk, ukuran, warna, fungsi dan istilah yang beragam. Meningkatnya kebutuhan dan daya tarik terhadap tedung baik untuk masyarakat lokal maupun wisatawan membuka peluang untuk para pengrajin tedung dalam mengembangkan usaha serta kreativitas menciptakan karya baru yang lebih artistik dan menarik. Mitra pada kegiatan pemberdayaan masyarakat ini adalah Bapak I Putu Anom Kartana yang merupakan pemilik UKM Wahdar Tedung Bali yang beralamat di Br. Serangan, Mengwi, Badung. Permasalahan yang dihadapi mitra saat ini adalah masih menggunakan jasa pihak ketiga untuk menjahit kain tedung karena mesin jahit sudah tua serta lama waktu produksi karena terdapat mesin yang rusak serta pemasaran masih berpatokan secara offline Mengacu pada kendala yang dihadapi tersebut, maka akan dilakukan kegiatan pemberian alat bantu produksi berupa mesin jahit dan mesin bor sehingga produksi bisa dilakukan lebih cepat dan dikelola sepenuhnya oleh mitra serta pelatihan pembuatan dan penggunaan media sosial Instagram untuk pemesanan online.
PENINGKATAN KEMANDIRIAN UKM TUMPENG UPAKARA MELALUI MANAJEMEN KEUANGAN DAN PEMASARAN ONLINE DI BANJAR TATAG, SUKAWATI Azis, Ita Sylvia Azita; Amlayasa, Anak Agung Bagus; Meitri, Ida Ayu Srie
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/zhjqn737

Abstract

Tumpeng Upakara is a means of ceremonial equipment or offerings which are widely used as a complement to various types of offerings. The production process is still very simple, the process is done manually. Tumpeng ceremony produced by partners can last a long time, is clean white and not easily broken. The main problem faced by partners is related to the partner's very low knowledge regarding financial management, where partners' understanding is only limited to managing money, without thinking about how to manage finances to generate profits, and the results of business sales are often combined with personal money. partners also have problems from a marketing perspective. Marketing carried out by partners is still very traditional. The solutions given to partners' problems are (1) Providing knowledge to partners regarding the basic concepts of financial management which include: financial planning to good business financial management (2) Providing direct knowledge and practice regarding business financial control, classifying which expenses are for business and which one is for the family, so partners are able to grow with a healthy cash flow. (3) Providing training on using social media in promoting their business, so that the tumpeng ceremony business can be promoted more widely. The result of this community service activity is an increase in partners' knowledge regarding the concept of managing and controlling business finances.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.259

Abstract

Purpose:This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District.Methodology:This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 programFindings:The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting.Implication:The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.