Article Per Year (5 Year)
p-Index From 2020 - 2025
4.409
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha KEUNIS Daya Saing : Jurnal Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) International Journal of Social Science and Business Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Artha Satya Dharma Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Kompetitif Jurnal Pengabdian Masyarakat Mentari
Made Dwi Ferayani .
Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
PERSEPSI PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (PSAK 45) TENTANG ORGANISASI NIRLABA (STUDI EMPIRIS PADA PALANG MERAH INDONESIA SE-PROVINSI BALI) ., Made Dwi Ferayani; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., NI KADEK SINARWATI, SE., M.Si.Ak.
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.v3i1.4741

Abstract

Abstrak Penelitian ini bertujuan untuk mengalisis tingkat kepatuhan serta persepsi penyusun dan pengguna laporan keuangan terhadap pernyataan standar akuntansi keuangan nomor 45 (PSAK 45). Penelitian ini dilakukan pada Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali. Teknik penentuan sampel yang digunakan yaitu judgement sampling. Pengumpulan data dilakukan dengan cara penyebaran kuesioner. Teknik analisis yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji rata-rata dan uji hipotesis menggunakan analisis uji independent t-test. Hasil penelitian ini menunjukan bahwa: 1) Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali terkategori patuh dalam menerapkan Pernyataan Standar Akuntansi Keuangan Nomor 45 (PSAK 45), 2) Penyusun dan pengguna laporan keuangan Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali memiliki persepsi setuju terhadap penerapan Pernyataan Standar Akuntansi Keuangan Nomor 45 (PSAK 45), 3) Tidak terdapat perbedaan persepsi antara penyusun dan pengguna laporan keuangan Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali. Kata Kunci : Kepatuhan, persepsi, laporan keuangan, PSAK 45 Absract This Present study was intended to analyze the level of the raithfulness and perception of the compiler and user of the financial statement on the financial accounting standard statement number 45 (PSAK 45). This study was conducted at the Indonesia Red Cross in all the regencies/city under Bali Province. The samples were determined using judgment sampling technique. The data were obtained through questionnaire. The data were analyzed using validity and reliability test, normality test, average test and hypothesis test using analysis of independent t-test. The results of the study showed that: 1) The Indonesia Red Cross in all the regencies/city in Bali Province was categorized as being faithful to the application of PSAK 45, 2) The compiler and user of the financial statement of the Indonesia Red Cross in all the Regencies/city in Bali Province had the perception of agreeing PSAK 45, 3) There was no difference in perception between the compiler and user of the financial statement of the Indonesia Red Cross in all the regencies/city Bali Province. keyword : Faithfulness, perception, financial statement, PSAK 45
Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress Dewi, Mertyani Sari; Ferayani, Made Dwi; Eka Kusuma, Gusti Putu
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.v4i3.28389

Abstract

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness  personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.
Assessing The Ethical Behavior Of Accounting Accounts Through The Application Of The Tri Kaya Parisudha Philosophy On Equity Sensitivity and Ethical Sensitivity DEWI, MERTYANI SARI; SARI DEWI, KOMANG TRISNA; FERAYANI, MADE DWI
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38070

Abstract

Every person or worker in the world of work from various professions basically must be able to always prioritize ethical attitudes in carrying out their duties and obligations at work. The success of an information system cannot be separated from human behavior. The government must pay attention to the ability of its employees because they are required to have accountability that is able to develop a good and well-established reporting system. In order to realize effective financial administration, the role of PPK OPD is very vital, in other words, its capabilities and skills in preparing OPD Financial Report documents. The government must pay attention to the ability of its employees because they are required to have accountability that is able to develop a good and well-established reporting system. The phenomenon that can be observed in the development of the public sector today is the increasing demand for the implementation of public accountability by public sector organizations such as: central and local governments, government work units, departments and state institutions. Bangli Regency area which gets different opinions from BPK RI every year. The method used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. To obtain data, a questionnaire technique was used as a means of collecting data. Questionnaires will be distributed to 25 OPD Bangli Regency.The test results show empirical evidence that equity sensitivity has a significant positive effect on the ethical behavior of accounting actors. second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. third, the philosophy of tri Kaya parisudha strengthens the influence of ethical sensitivity on the ethical behavior of accounting actors. Fourth, the Tri Kaya Parisudha philosophy strengthens the influence of ethical sensitivity on the ethical behavior of accounting actors.
Pelatihan Dan Pendampingan Pembukuan Sederhana Pada Umkm Warung Sweker Ni Komang Okta Yopita Sukraningsih; I Gede Rizki Widana; Kadek Ria Guspita Damayanti; Made Dwi Ferayani
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 2 No. 2 (2022): 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.v2i2.192

Abstract

UMKM (Usaha Mikro Kecil Menengah) pada daerah terpencil masih banyak yang tidak melakukan pembukuan terkhususnya di daerah  Desa Jineng Dalem Kecamatan Buleleng Kabupaten Buleleng, para UMKM menganggap bahwa melakukan pencatatan pembukuan sulit, memakan waktu dan tidak terlalu penting hal ini dikarenakan pehamahaman akan pembukuan UMKM masih sangat minim. Maka solusi dari permasalahan ini adalah memberikan pelatihan dan pendampingan pembukuan sederhana UMKM. Selain itu ada UMKM yang kurang paham akan pemasaran sehingga solusi dari permasalahan ini adalah dengan cara melakukan-promosi-promosi. Ada juga para pelaku UMKM masih kurang dalam SDMnya sehingga solusi dari masalah ini adalah dengan mengajari pemilik warung Sweker ini untuk memanfaatkan teknologi secara baik.  Tujuan dari kegiatan PkM (pengabdian kepada masyarakat) ini adalah agar para UMKM dapat membuat laporan keuangan yang sederhana berbasis digital menggunakan handphone dengan adanya laporan keuangan dapat mengetahui keuntungan, yang nantinya dapat digunakan untuk syarat pengajuan kredit atau sebagai pengambilan keputusan. Kata Kunci : kasi Pembukuan, UMKM, BukuKas
PELATIHAN DAN MOTIVASI MEMODERASI PENGARUH PENDIDIKAN TERHADAP KINERJA BENDAHARA DESA Made Dwi Ferayani
Jurnal Akuntansi Kompetif Vol 4 No 2 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i2.668

Abstract

Tulisan ini dilakukan untuk mendapatkan bukti empiris mengenai pelatihan dan motivasi memoderasi pengaruh pendidikan terhadap kinerja bendahara desa. Kinerja bendahara desa yang dilatarbelakang pendidikan yang sesuai dengan tugasnya akan mencapai hasil kinerja yang maksimal. Dalam penelitian ini data dikumpulkan menggunaan kuesioner yang diberikan kepada responden yaitu seluruh bendahara desa se-kabupaten Jembrana yang berjumlah 41 orang. Penelitian ini menggunaan analisis data berupa analisis Moderated Regression Analysis (MRA). hasil empiris yang diperoleh dalam tulisan ini yaitu semakin baik kinerja bendahara desa dilihat dari semakin tingginya tingkat pendidikan yg dimiliki dari Bendahara desa Se-kabupaten Jembrana. Untuk pengujian moderasi memperoleh hasil bahwa Hubungan antara tingkat pendidikan terhadap kinerja bendahara desa Se-kabupaten Jembrana dimoderasi oleh motivasi dan pelatihan yg sekaligus sebagai variabel independen.
ANALISIS LAPORAN KEUANGAN DENGAN METODE ALTMAN Z-SCORE DALAM MEMPREDIKSI KEBANGKRUTAN PADA KSP DASA VAYU Made Dwi Ferayani
Jurnal Akuntansi Kompetif Vol 5 No 1 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.864

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana metode Altman Z-Score dalam memprediksi kebangkrutan pada KSP DASA VAYU. Penelitian ini menggunakan data sekunder pada KSP DASA VAYU periode 2016-2020 dan teknik pengumpulan data yang digunakan adalah teknik dokumentasi menggunakan teknik analisis deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa pada tahun 2016 koperasi dikategorikan sebagai koperasi yang rawan pailit, meskipun memiliki aset yang tinggi. Pada tahun 2017 dikategorikan sebagai koperasi rawan pailit dengan penurunan nilai Z tertinggi dari tahun sebelumnya. Pada tahun 2018 dikategorikan sebagai koperasi rawan pailit, meskipun pendapatan meningkat dari tahun sebelumnya. Pada tahun 2019 dikategorikan sebagai koperasi rawan pailit, mengalami penurunan nilai Z dari tahun sebelumnya. Pada tahun 2020 koperasi juga dikategorikan sebagai koperasi yang paling pailit, memiliki nilai Z yang mendekati kategori pailit meskipun memiliki modal kerja tertinggi. Koperasi Simpan Pinjam ini harus membuat kebijakan dan solusi, salah satunya dengan mengurangi pengeluaran dan meningkatkan pendapatan.
PERSEPSI PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (PSAK 45) TENTANG ORGANISASI NIRLABA (STUDI EMPIRIS PADA PALANG MERAH INDONESIA SE-PROVINSI BALI) Made Dwi Ferayani .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; NI KADEK SINARWATI, SE., M.Si.Ak. .
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.v3i1.4741

Abstract

Abstrak Penelitian ini bertujuan untuk mengalisis tingkat kepatuhan serta persepsi penyusun dan pengguna laporan keuangan terhadap pernyataan standar akuntansi keuangan nomor 45 (PSAK 45). Penelitian ini dilakukan pada Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali. Teknik penentuan sampel yang digunakan yaitu judgement sampling. Pengumpulan data dilakukan dengan cara penyebaran kuesioner. Teknik analisis yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji rata-rata dan uji hipotesis menggunakan analisis uji independent t-test. Hasil penelitian ini menunjukan bahwa: 1) Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali terkategori patuh dalam menerapkan Pernyataan Standar Akuntansi Keuangan Nomor 45 (PSAK 45), 2) Penyusun dan pengguna laporan keuangan Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali memiliki persepsi setuju terhadap penerapan Pernyataan Standar Akuntansi Keuangan Nomor 45 (PSAK 45), 3) Tidak terdapat perbedaan persepsi antara penyusun dan pengguna laporan keuangan Palang Merah Indonesia Provinsi dan Kabupaten/Kota di wilayah Provinsi Bali. Kata Kunci : Kepatuhan, persepsi, laporan keuangan, PSAK 45 Absract This Present study was intended to analyze the level of the raithfulness and perception of the compiler and user of the financial statement on the financial accounting standard statement number 45 (PSAK 45). This study was conducted at the Indonesia Red Cross in all the regencies/city under Bali Province. The samples were determined using judgment sampling technique. The data were obtained through questionnaire. The data were analyzed using validity and reliability test, normality test, average test and hypothesis test using analysis of independent t-test. The results of the study showed that: 1) The Indonesia Red Cross in all the regencies/city in Bali Province was categorized as being faithful to the application of PSAK 45, 2) The compiler and user of the financial statement of the Indonesia Red Cross in all the Regencies/city in Bali Province had the perception of agreeing PSAK 45, 3) There was no difference in perception between the compiler and user of the financial statement of the Indonesia Red Cross in all the regencies/city Bali Province. keyword : Faithfulness, perception, financial statement, PSAK 45
Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress Mertyani Sari Dewi; Made Dwi Ferayani; Gusti Putu Eka Kusuma
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28389

Abstract

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness  personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.
Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity Mertyani Sari Dewi; Komang Trisna Sari Dewi; Made Dwi Ferayani
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38070

Abstract

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 
PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA AGRIBISNIS PERTANIAN SAYURAN KANGKUNG DI DESA ANTURAN Mertyani Sari Dewi; Komang Trisna Sari Dewi; Made Dwi Ferayani; Kadek Ayu Supriani
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 6 No 2 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i2.923

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengadakan Pelatihan Manajemen Usaha Dalam Upaya Mengembangkan Agribisnis Budidaya Sayur Kangkung. Pelatihan yang diberikan selama PKM ini terkait dengan pelatihan SDM, Pemasaran dan Keuangan telah dilaksanakan dan dapat dipahami dengan baik oleh pemilik Usaha Agribisnis Sayur Kangkung di Desa Anturan. Dengan adanya pelatihan ini, para pemilik usaha ini dapat menerapkan semua pelatihan yang diajarkan di kemudian hari, guna meningkatkan usaha agribisnis budidaya sayuran, baik dari penambahan karyawan, baik dari tingkat pemasaran maupun pencatatan keuangan.
Co-Authors Dewi, Putu Dian Prima Kusuma Gusti Putu Eka Kusuma I Gede Rizki Widana I Gede Rizki Widana I Ketut Suardika Kadek Ayu Supriani Kadek Priya Hermawan Kadek Ria Guspita Damayanti Kadek Ria Guspita Damayanti Komang Maha Yanti Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Luh Putu Sinta Julia Dewi Luh Putu Widayanti Mertyani Sari Dewi ., Mertyani Sari Dewi Ni Kadek Sinarwati Ni Komang Okta Yopita Sukraningsih Ni Made Devayani Wangsa Ni Wayan Novi Budiasni . Nyoman Trisna Herawati Permoni, Ni Luh Eka Ayu Praningtyas, Desak Kadek Widhya Putu Juni Saputra Tangkas, Ni Made Karlina Sumiari Wedayanti, Kadek Ary