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Akuntabilitas dan Transparansi Pengelolaan Dana Punia Di Pura Dalem Kangin, Desa Pakraman Banyuning, Kecamatan Buleleng Luh Ari Meiningsih; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27613

Abstract

Bali is known to have a diversity of cultures, one of which is culture in giving gifts, the basis of this teaching is sincere in accordance with the teachings of the Dharma. Desa Pakraman is a non-governmental public institution, everything managed in it must be based on the principles of accountability and transparency. Likewise with the temple in Pakraman village, and is already an organization. In managing any finance must be in accordance with the principle of accountability. One of them is financial management in the ounia fund system in Pura Dalem Kangin, Pakraman Banyuning Village. To understand accountability and transparency in the management of punia funds in Pura Dalem Kangin, Pakraman Banyuning Village, Buleleng Subdistrict, this study aims to find out (1) How to manage financials in the Pura Dalem Kangin fund system, Desa Pakraman Banyuning and (2) How do the punia fund manager understands the principles of accountability in the management of collected funds   This research was conducted with qualitative methods that focus more on the description of the study. Data obtained through in-depth interviews, observation, documentation studies of informants who have knowledge in their fields. Furthermore, this data is processed through three stages, namely (1) Reduction, (2) Presentation, and (3) Conclusion Withdrawal. The results of this study indicate that (1) the punia fund management system is pretended to miss using a simple management system with a clearly understood flow that is carried out directly by the administrators therein (2) the managers have understood very well the principles of accountability that consist of transparency , obligations, controls and responsibilities 
Pengaruh Konsep Tri Kaya Parisudha, Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi Dan Implementasi Good Corporate Governance Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa Di Kabupaten Karangasem Putu Novi Anesya Dewi A.; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34925

Abstract

This research aimed to determine the influence of the concept of tri kaya parisudha, the effectiveness of internal control, the perceptions of suitability of compensation, and the implementation of good corporate governance on the tendency of fraud in village credit institutions in Karangasem district. The populations in this study were all employees of village credit institutions in Karangasem district as many as 824 employees with the number of samples involved 89 respondents. The sampling method in this study was used a simple random sampling method. The data were collected by distributing questionnaires to employees who were the research samples. The data were analyzed by using the multiple linear regression analysis techniques with SPSS 25.0 for the windows program.The results show that (1) the concept of tri kaya parisudha has a negative and significant effect on the tendency of fraud, (2) the effectiveness of internal control has a negative and significant effect on the tendency of fraud, (3) the perceptions of the suitability of compensation has a negative and significant effect on the tendency of fraud, (4) the implementation of good corporate governance has a negative and significant effect on the tendency of fraud.
Pengaruh Pendapatan Debitur, Besar Pinjaman, dan Kebijakan Restrukturisasi Terhadap Tingkat Kelancaran Pengembalian Kredit di Masa Pandemi Covid-19 Pada Lembaga Perkreditan Desa (LPD) Kecamatan Buleleng Ni Kadek Wiwiek Widhi Asih; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35752

Abstract

This study aims to determine the effect of debtor income, loan size, and restructuring policies on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District. This type of research is quantitative research. The population used is all Lembaga Perkreditan Desa (LPD) in Buleleng District. The sampling technique in this study used purposive sampling with a total sample of 65 respondents. Sources of data used are primary data obtained through the distribution of questionnaires. The data were then analyzed using descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing with the help of the SPSS 26 program. The results showed that debtor income and restructuring policies had a positive and significant impact on the smooth rate of loan repayment during the Covid-19 pandemic at Lembaga Perkreditan Desa (LPD). While, the size of the loan has a negative and significant effect on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District.  
PENGARUH PARTISIPASI ANGGARAN, TEKNOLOGI INFORMASI, GAYA KEPEMIMPINAN, DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN I Made Adwityam Dewantara; Putu Ekadianita Marvilianti Dewi; Anantawikrama Tungga Atmadja
Vokasi : Jurnal Riset Akuntansi Vol. 9 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i1.24826

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, teknologi informasi, gaya kepemimpinan, dan kepuasan kerja terhadap produktivitas kerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif yang menggunakan instrumen dalam pengukurannya dan mengolahnya secara statistik. Penelitian ini dilakukan pada CV Tenaga Inti Sangsit dan CV. Bima Sakti. Populasi dalam penelitian ini adalah seluruh karyawan pada CV Tenaga Inti Sangsit dan CV. Bima Sakti sejumlah 80 orang. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode sampel jenuh/total sampling, sehingga jumlah sampel sama dengan populasi yakni 80 responden. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan analisis regresi linear berganda menggunakan bantuan SPSS.Hasil penelitian menyatakan bahwa partisipasi anggaran, teknologi informasi, gaya kepemimpinan, dan kepuasan kerja secara individual masing-masing berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan pada CV Tenaga Inti Sangsit dan CV. Bima Sakti. Penelitian ini berimplikasi bahwa diperlukan adanya partisipasi pimpinan dalam penyusunan anggaran dan hendak diterapkan kepemimpinan yang partisipasif. Selain itu, perusahaan hendak menerapkan teknologi informasi dan karyawan diharapkan dapat meningkatkan kepuasan kerja.
Analisis Efektivitas Sistem Pengendalian Internal Dalam Mengatasi Kredit Macet Dengan Menerapkan Prinsip “Pang Pade Payu” Pada BUMDES Sidi Amerta Made Erawati; Anantawikrama Tungga Atmadja
Vokasi : Jurnal Riset Akuntansi Vol. 9 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.27389

Abstract

BUMDes Sidi Amerta is an official institution with a village managed by a joint and legal entity village, one of the operations of which is a savings and loan business. This study was intended to find out (1) How the internal control system applied by the Sidi Amerta Village Business Entity in implementing bad credit, (2) How to apply the "pang pade payu" principle to get bad credit at the Sidi Amerta BUMDes. In this study using a descriptive method with a qualitatitive approach. The data collection method was obtained through the observation method, the interview method, and the documentation method conducted at BUMDes Sidi Amerta. The data processing that has been collected is then completed through data reduction, data presentation and making conclusion.The results showed that the implementation of (1) the internal control system at BUMDes Sidii Amerta was quite good with supervision carried out effectively, but the management's knowledge in the field of accounting allowed for fraud; (2) The effectiveness of the application of the principle of "pang pade payu" for bad loans is quite effective, because it uses a family that makes the recipients get relief in paying for their needs without protection increasing the importance of care to pay for their needs; (3) Suggestions for follow-up actions carried out are more selective in granting loans in accordance with the ability of the credit assistance.
Analisis Sistem Pengelolaan Kredit Wajib (Pececer) oleh PKK Yang Berlandaskan Konsep Tat Twam Asi (Studi Kasus pada PKK Br. Dinas Butus, Desa Bhuana Giri, Bebandem, Karangasem, Bali) Ni Wayan Nanik Handayani; Anantawikrama Tungga Atmadja; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 9 No. 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i3.22599

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) latar belakang munculnya pengelolaan kredit wajib (pececer) pada PKK Br. Dinas Butus, (2) sistem pengelolaan kredit wajib (pececer) dengan berlandaskan konsep tat twam asi pada PKK Br. Dinas Butus, dan (3) kendala yang dihadapi dalam sistem ini serta cara penyelesaiannya. Penelitian ini menggunakan metode kualitatif studi kasus. Penelitian ini dilakukan pada PKK di Banjar Dinas Butus, Desa Bhuana Giri, Kecamatan Bebandem Kabupaten Karangasem. Jenis data yang digunakan pada penelitian ini adalah data primer yang berupa hasil wawancara dan data sekunder yang berupa literature, buku-buku maupun jurnal ilmiah yang berhubungan dengan penelitian. Pengumpulan data dilakukan dengan tiga teknik, yaitu: teknik wawancara mendalam, observasi, dan studi dokumentasi. Selanjutnya data yang diperoleh dianalisis melalui reduksi data, penyajian data, dan verifikasi kesimpulan. Hasil penelitian menyatakan bahwa (1) Pembentukan PKK Banjar Dinas Butus tidak terlepas dari peran pemerintah guna meningkatkan pembangunan dari bawah untuk memajukan perekonomian masyarakat, (2) program yang dilaksanakan oleh PKK Banjar Dinas Butus yaitu simpan pinjam yang mengkhususkan pengkreditan yang diwajibkan kepada anggota dengan berlandaskan nilai tat twam asi, dan (3) sistem dalam pengelolaan kredit wajib (pececer) ini tidak terlepas dari nilai tat twam asi itu sendiri yang mana memberikan kemudahan, keseragaman, kesetaraan antar sesamanya.
Pengelolaan Cecingkreman pada Dadia Pasek Gelgel Tabang Desa Bebetin Luh Weda Laksmi Purnama; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.24736

Abstract

This study aimed to determine: (1) the background of the formation of cecingkreman on Dadia Pasek Gelgel Tabang Desa Bebetin, and (2) the mechanism of the management of cecingkreman systems in Dadia Pasek Gelgel Tabang Desa Bebetin. This study was qualitative research with ethnography type. Data collection techniques were done by conducting observation, interviews, and also study documentation. The object of this research was the management of cecingkreman in Dadia Pasek Gelgel Tabang Desa Bebetin. The result show that (1) the background of the formation of cecingkreman is as a means to help the Dadia Pasek Gelgel Tabang society in fullfiling their needs and also as means to maintain solidarity in Dadia Pasek Gelgel Tabang Desa Bebetin, (2) The mechanism of the cecingkreman management system that is owns by Dadia Pasek Gelgel Tabang Desa Bebetin carried out in four stages namely planning, implementation, administration, and also accountability
Peranan Kearifan Budaya Lokal Pada Gelahang untuk Mewujudkan Akuntabilitas Pengelolaan Keuangan Upacara Ngenteg Linggih lan Ngusaba Desa Adat Tunju Putu Lusiana Dewi; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.24838

Abstract

This research has a purpose: (1) the source of funds for the ngenteg linggih lan ngusaba desa ritual in the Tunju village, (2) accountability of financial management of the ngenteg linggih lan ngusaba desa ritual in the Tunju village, and (3) the role of local cultural wisdom pada gelahang for realizing accountability of financial management ngenteg linggih and ngusaba desa ritual in the Tunju village. Data collection techniques are carried out by conducting observations, interviews and documentation studies. The result show that (1) the source of funds for the ngenteg linggih lan ngusaba desa ritual fund came from dana peturunan, special financial assistance, dana punia, sesari and the sale of t-shirts and pekir as well as the proceeds from the sale of t-shirt and pekir, (2) the process of financial management of ngenteg linggih lan ngusaba desa ritual through the three stages are planning, implementation and evaluation in which there is accountability from the commmite, (3) the role of local cultural wisdom pada gelahang able togetherness, a sense of mutual ownership, mutual trust and strong integration between prajuru desa, commite and village manners in accountability for financial management of ngenteg linggih lan ngusaba desa ritual in the Tunju village.
Penerapan Awig - Awig dan Pararem dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan pada Dadia Pasek Gelgel Desa Sepang, Kecamatan Busungbiu, Kabupaten Buleleng Ni Made Ayu Krismayanti; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26328

Abstract

This study aims to determine: (1) the background of the application of awig - awig and pararem in Dadia Pasek Gelgel, Sepang Village and (2) financial management accountability with the implementation of awig - awig ¬ and pararem in Dadia Pasek Gelgel, Sepang Village. Data collection methods were obtained from interviews, observation and documentation conducted at Dadia Pasek Gelgel, Sepang Village, Busungbiu District, and Buleleng Regency. Processing the data that has been collected is then analyzed through data reduction, data presentation and drawing conclusions. The results showed that (1) the application of awig - awig and pararem in dadia Pasek Gelgel Desa Sepang was used as a guide to regulate the most important things in dadia in regulating the ceremony arrangement, ethical procedures and how to deal with problems that exist in dadia Pasek Gelgel and (2) the financial management process of Pasek Gelgel in Sepang Village is carried out in 3 stages, namely planning, implementation and accountability. Accountability of financial management by Prajuru dadia Pasek Gelgel Desa Sepang was carried out by making the LPJ and announced at paruman which coincided with the fifth full moon.
Mengungkap Implementasi Konsep Gelah Druwen Pengelolaan Keuangan Desa Adat Jumpai Ni Komang Suwini; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34892

Abstract

This study aims to determine the source of funds for gelah druwen in adat Jumpai village, and to find out the implementation of the gelah druwen concept of financial management in adat Jumpai village. This research with a qualitative method using primary data sources in the form of interviews with bendesa/chairman, petajuh/vice chairman, petengen/treasurer, penyarikan/secretary, prajuru and the people of the Adat Jumpai village. The results of this study indicate that the source of found for gelah druwen in adat Jumpai village comes from 1) paturunan krama village, 2) punia funds, 3) saving interest, 4) immigrants, 5) banjar/furniture rental income along with stall/kiosk contracts. The role for financial management of the adat Jumpai vilage is able to realize transparency, matual trust and integration between prajuru, kelihan, and the people of the adat Jumpai village.
Co-Authors 1Luh Natalia Anggri Aprianti Adik Diantini Agus Buda Parwata Ak. S.E. Desak Nyoman Sri Werastuti . Antari, Ni Wayan Indah Aprianti, 1Luh Natalia Anggri Ari Surya Darmawan Ariani, Ketut Putri Ariawan, Gede Asih, Ni Kadek Wiwiek Widhi Bayuna, Gede Riko Cahyaningsih, Ni Ketut Candraningsih, Komang Eni Dani, Nufera Lupika Darmawan, I Gede Darmawan Dea Adela Giofanny Desak Nyoman Sri Werastuti Dewantara, I Made Adwityam Dewi A., Putu Novi Anesya Dewi Diah Kumalawati Dewi, Diah Chandra Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Made Diah Chandra Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Erlina Risa Dewi, Putu Lusiana Dharma Cahyadi Diah Chandra Dewi Diantini, Adik Dr. I Nyoman Tika,M.Si . Dr. Tuty Maryati,M.Pd . Edwin Edwin Edy Sujana Erawati, Made Erliyani, Putu Esa Pradnyani, Ida Ayu Gede Danika Febrianty, Komang Fifi Fitriana Sari Gede Adi Yuniarta Gede Hendra Eka Saputra Gede Mandirta Tama Gede Riko Bayuna Gunawan, I Nyoman Adi Gusti Ayu Ketut Rencana Sari Dewi Handayani, Ni Wayan Nanik Hendrawan, I Wayan Eka Herawati, Trisna Hidayatulloh, A.Nururrochman I Gusti Agung Wahyu Krisna Mukti Pratama I Gusti Ayu Desy Juliantari I Gusti Ayu Eka Suryanthi I Gusti Ayu Purnamawati I Kadek Pebri Artana I Komang Wisnu Budi Wijaya I Made Adi Suhendra I Made Adwityam Dewantara I Made Anjol Wiguna I Made Pageh I Made Pradana Adiputra I Nyoman Adi Gunawan I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Julianto I Putu Sriartha I Putu Wisna Ariawan I Wayan Juliarta I Wayan Kertih I Wayan Lasmawan I Wayan Pardi I Wayan Suastra Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Triska Pradnyani Pidada Intan Milania Intan Milania Juliantari, I Gusti Ayu Desy K Nugraha Kadek Arik Suprayoga Kadek Nurdarmasih Kartika Tika Ketut Puteri Lestari Ketut Putri Ariani Komang Adi Kurniawan Saputra Komang Darma Triyasa Komang Eni Candraningsih Komang Eni Candraningsih Komang Erna Andriani Komang Febrianty Komang Intan Pradiska Komang Lia Mahartini Koswara, Made Kony Krismayanti, Ni Made Ayu Kumalawati, Dewi Diah Lestari, Ketut Puteri Lucy Sri Musmini Luh Ari Meiningsih Luh Deni Sri Wahyuni Luh Putu Erlina Ariya Wati Luh Putu Ginda Prabhawati Luh Putu Sri Ariyani Luh Weda Laksmi Purnama M. Rudi Irwansyah Made Aristia Prayudi Made Erawati Made Kony Koswara Made Ngurah Duwipantara Made Roby Pratama Purna Made Sutrasmini Made Yogi Astuti Mahalliani, Ni Putu Putri Mahartini, Komang Lia Marvilianti Dewi, Putu Ekadianita Meiningsih, Luh Ari Muhammad Wahyu Setiyadi Nengah Bawa Atmadja Nengah Bawa Atmadja Nengah Bawa Atmaja Ni Kadek Aprina Asriani Ni Kadek Dewi Sukasih Ni Kadek Sinarwati Ni Kadek Wiwiek Widhi Asih Ni Komang Laksmi Mahesvari Ni Komang Suwini Ni Made Ayu Krismayanti Ni Made kamani Partari Ni Made Mira Sanita Ni Nyoman Parwati Ni Nyoman Trisna Herawati Ni Putu Dwi Sucita Dartini Ni Putu Ristiati Ni Wayan Nanik Handayani Ni Wayan Nanik Handayani Ni Wayan Tirta Wahyuni Ni Wayan Wulan Tari Nopiani, Wayan Nugraha, K Nurdarmasih, Kadek Nyoman Tika, I Nyoman Trisna Herawati Nyoman Trisna Kartini Putri Nyoman Widya Astuti Paradila, Pradnyana Partari, Ni Made kamani Parwata, Agus Buda Pidada, Ida Ayu Triska Pradnyani Prabhawati, Luh Putu Ginda Pradnyana Paradila Pratama, I Gusti Agung Wahyu Krisna Mukti Premayanti, Luh Putu Pertiwi Gayatri Para Purna, Made Roby Pratama Purnama, Luh Weda Laksmi PURWANTI PURWANTI Putri, WP Kartika Putu Budi Adnyana Putu Ekadianita Marvilianti Dewi Putu Lusiana Dewi Putu Novi Anesya Dewi A. Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma SAFITRI, NABILA Sanita, Ni Made Mira Saptameyana, Guna Saputri Dewi, Ni Komang Sastrini, Kadekerimandasastrini Satriawan, I Made Selamat, I Ketut Sudarmanto, Eko Sukarmayasa, Ketut Sukarmiasih, Ni Made Sulistyowati, Nur Wahyuning Suprayoga, Kadek Arik Sutoto, Agung Suwini, Ni Komang Tama, Gede Mandirta Trisna Herawati Triyasa, Komang Darma Tuty Maryati Utami, Ni Ketut Widya Veronika, Kadek Ayu Wahyuni, Luh Deni Sri Wayan Nopiani Wayan Suastra, I Widiantari, Putu Wahyu WP Kartika Putri Yasa, Ni Nyoman Putra Yudha Adi Pranatha, Gede Yudha Wardana