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I Made Dwita Atmaja
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Pengaruh Kredit Simpan Pinjam Terhadap Pendapatan Koperasi Pada Koperasi Tani Satya Jaya Keloncing Periode 2006 – 2011 Wandirah, Ayu; Atmaja, I Made Dwita
Vokasi : Jurnal Riset Akuntansi Vol 2, No 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i1.1063

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui : (1) perkembangan kredit simpan pinjam pada Koperasi Tani Satya Jaya Keloncing periode 2006–2011, (2) perkembangan pendapatan koperasi pada Koperasi Tani Satya Jaya Keloncing periode 2006–2011, (3) pengaruh kredit simpan pinjam terhadap pendapatan koperasi pada Koperasi Tani Satya Jaya Keloncing periode 2006–2011. Teknik pengumpulan data menggunakan metode observasi dan interview. Data yang digunakan adalah data kuantitatif berupa data perkembangan kredit simpan pinjam dan pendapatan koperasi. Selanjutnya data dianalisis dengan menggunakan Analisis Korelasi Pearson Product Moment (r) dan Koefisien Determinasi. Hasil penelitian menunjukan bahwa : (1) jumlah kredit simpan pinjam yang terhimpun pada Koperasi Tani Satya Jaya Keloncing pada tahun 2006 sampai dengan 2010 mengalami peningkatan, hal ini disebabkan adanya kelancaran pembayaran kredit, meningkatnya jumlah nasabah dan jumlah kolektor meningkat. Sementara pada tahun 2011 kredit simpan pinjam mengalami penurunan, hal ini disebabkan oleh adanya kredit macet dan menurunnya jumlah nasabah akibat adanya persaingan dengan koperasi lainnya. (2) jumlah pendapatan pada Koperasi Tani Satya Jaya Keloncing pada tahun 2006 sampai dengan 2010 terus mengalami peningkatan, semua itu terjadi karena adanya kelancaran pembayaran kredit yang mengakibatkan jumlah bunga kredit/pinjaman meningkat. Selain itu jumlah nasabah yang juga meningkat dapat meningkatkan jumlah kredit yang diberikan. Hal ini dapat mengakibatkan pendapatan meningkat. Sementara pada tahun 2011 pendapatan koperasi mengalami penurunan. Hal ini terjadi karena adanya kredit yang macet dan menurunnya jumlah kredit akibat menurunnya nasabah karena adanya persaingan dengan koperasi lainnya. (3) Kredit simpan pinjam mempengaruhi pendapatan koperasi sebesar 92,16% sedangkan sisanya 7,84% dipengaruhi oleh biaya administrasi kredit harian dan bulanan, serta denda. Kata Kunci : Kredit, Pendapatan dan Koperasi. ABSTRACT This study aims at knowing: (1) the development of saving and loan credit of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011, (2) the development of the cooperation income of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011, (3) the influence of saving and loan credit towards the cooperation income of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011. The data of the study were collected by using observation and interview methods. The type of data being used in this study was qualitative data, which were in the form of the development of saving and loan credit and the cooperation income. The collected data were then analysed by means of Pearson Product Moment Correlation Analysis (r) and Determination Coefficiency. The result of the study shows that: (1) the number of saving and loan credit collected in Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011, experienced a significant increase. This was due to the existence of the smooth payment of credit and also the increase of the number customers and collectors. Meanwhile, in 2011, there was a decrease in terms of saving and loan credit, which was caused by the existence of stuck credit and the decrease of customers as a result of competition with other cooperations. (2) the total income of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011 constantly increased, and this was triggered by the smooth payment of credit, resulting in the increase of credit or loan interest. In addition, the increase in the number of customers could increase the number of credit being given. This phenomenon also brought about the increase of income. While in 2011, the cooperation income decreased. This was the result of stuck credit and the decrease of customers, which was due to the competition with other cooperations. (3) the saving and loan credit affected the cooperation income with the total of 92,16%, while the ramaining 7,84% was affected by the administration cost of daily and monthly credits as well as the fine. Key Words: Credit, Income, and Cooperat
Pengaruh Kredit Simpan Pinjam Terhadap Pendapatan Koperasi Pada Koperasi Tani Satya Jaya Keloncing Periode 2006 – 2011 Ayu Wandirah; I Made Dwita Atmaja
Vokasi : Jurnal Riset Akuntansi Vol. 2 No. 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i1.1063

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui : (1) perkembangan kredit simpan pinjam pada Koperasi Tani Satya Jaya Keloncing periode 2006–2011, (2) perkembangan pendapatan koperasi pada Koperasi Tani Satya Jaya Keloncing periode 2006–2011, (3) pengaruh kredit simpan pinjam terhadap pendapatan koperasi pada Koperasi Tani Satya Jaya Keloncing periode 2006–2011. Teknik pengumpulan data menggunakan metode observasi dan interview. Data yang digunakan adalah data kuantitatif berupa data perkembangan kredit simpan pinjam dan pendapatan koperasi. Selanjutnya data dianalisis dengan menggunakan Analisis Korelasi Pearson Product Moment (r) dan Koefisien Determinasi. Hasil penelitian menunjukan bahwa : (1) jumlah kredit simpan pinjam yang terhimpun pada Koperasi Tani Satya Jaya Keloncing pada tahun 2006 sampai dengan 2010 mengalami peningkatan, hal ini disebabkan adanya kelancaran pembayaran kredit, meningkatnya jumlah nasabah dan jumlah kolektor meningkat. Sementara pada tahun 2011 kredit simpan pinjam mengalami penurunan, hal ini disebabkan oleh adanya kredit macet dan menurunnya jumlah nasabah akibat adanya persaingan dengan koperasi lainnya. (2) jumlah pendapatan pada Koperasi Tani Satya Jaya Keloncing pada tahun 2006 sampai dengan 2010 terus mengalami peningkatan, semua itu terjadi karena adanya kelancaran pembayaran kredit yang mengakibatkan jumlah bunga kredit/pinjaman meningkat. Selain itu jumlah nasabah yang juga meningkat dapat meningkatkan jumlah kredit yang diberikan. Hal ini dapat mengakibatkan pendapatan meningkat. Sementara pada tahun 2011 pendapatan koperasi mengalami penurunan. Hal ini terjadi karena adanya kredit yang macet dan menurunnya jumlah kredit akibat menurunnya nasabah karena adanya persaingan dengan koperasi lainnya. (3) Kredit simpan pinjam mempengaruhi pendapatan koperasi sebesar 92,16% sedangkan sisanya 7,84% dipengaruhi oleh biaya administrasi kredit harian dan bulanan, serta denda. Kata Kunci : Kredit, Pendapatan dan Koperasi. ABSTRACT This study aims at knowing: (1) the development of saving and loan credit of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011, (2) the development of the cooperation income of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011, (3) the influence of saving and loan credit towards the cooperation income of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011. The data of the study were collected by using observation and interview methods. The type of data being used in this study was qualitative data, which were in the form of the development of saving and loan credit and the cooperation income. The collected data were then analysed by means of Pearson Product Moment Correlation Analysis (r) and Determination Coefficiency. The result of the study shows that: (1) the number of saving and loan credit collected in Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011, experienced a significant increase. This was due to the existence of the smooth payment of credit and also the increase of the number customers and collectors. Meanwhile, in 2011, there was a decrease in terms of saving and loan credit, which was caused by the existence of stuck credit and the decrease of customers as a result of competition with other cooperations. (2) the total income of Tani Satya Jaya Keloncing Cooperation, during the period of 2006 – 2011 constantly increased, and this was triggered by the smooth payment of credit, resulting in the increase of credit or loan interest. In addition, the increase in the number of customers could increase the number of credit being given. This phenomenon also brought about the increase of income. While in 2011, the cooperation income decreased. This was the result of stuck credit and the decrease of customers, which was due to the competition with other cooperations. (3) the saving and loan credit affected the cooperation income with the total of 92,16%, while the ramaining 7,84% was affected by the administration cost of daily and monthly credits as well as the fine. Key Words: Credit, Income, and Cooperat
Analisis Penerapan Sistem Gustodian terhadap Kualitas Sistem Pengendalian Internal di New Sunari Lovina Beach Resort. Fedani, Meya Aca; Dewi, Nyoman Ayu Wulan Trisna; I Made Dwita Atmaja
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97734

Abstract

This research is motivated by the need for hotels to improve the effectiveness and efficiency of financial management through information technology. The purpose of the study is to analyze the implementation of the Gustodian System on the quality of the internal control system at New Sunari Lovina Beach Resort. The approach used is qualitative with interview, observation, and documentation methods in five divisions: accounting, front office, housekeeping, food & beverages service, and Arishta SPA. The results of the study indicate that the Gustodian System improves transparency, accountability, and trust between divisions. This system also provides accurate data for competitive analysis, shortens operational time, and minimizes the risk of human error. In terms of monitoring and auditing, the system facilitates transaction tracking and supports internal audits. Real-time access to information also helps faster and data-based decision making. This research provides a practical contribution to hotel management and the hospitality industry.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN PAYMENT GATEWAY BERBASIS QRIS TERHADAP KINERJA UMKM DI KECAMATAN BUSUNGBIU Komang Elsa Nindy Andriani; I Gst Ayu Ketut Rencana Sari Dewi; I Made Dwita Atmaja
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97858

Abstract

This study aims to examine the effect of Financial Literacy, financial inclusion and QRIS-based payment gateway on the performance of UMKM in Busungbiu District. This study is an associative or causal relationship study using a quantitative approach. The population in this study were UMKM in Busungbiu District, which were 3,359 UMKM. The sampling method used was purposive sampling and 89 UMKM were obtained that already had business licenses. The data analysis technique used was multiple linear regression analysis using the SPSS version 30 program in the trade sector. The results of the study showed that financial literacy, financial inclusion, and QRIS-based payment gateways partially had a positive and significant effect on UMKM performance.
PENGARUH LITERASI KEUANGAN, MODAL USAHA DAN INOVASI TERHADAP KINERJA KEUANGAN UMKM SEKTOR PERDAGANGAN DI KECAMATAN SUKASADA Maharani, Ni Putu Gita Sari; Dewi, Gst. Ayu Ketut Rencana Sari; Atmaja, I Made Dwita
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99338

Abstract

This research was conducted on MSMEs in the trade sector in Sukasada District. The purpose of this study is to examine the effect of financial literacy, business capital, and innovation on the financial performance of MSMEs in the trade sector in Sukasada District. The population in this study consists of 93 MSME actors in Sukasada District. The sample was determined using a purposive sampling technique, with a total of 63 respondents. Data collection was carried out using a questionnaire with a Likert scale. The research design used is a quantitative causal approach. The data analysis techniques employed include multiple linear regression analysis, hypothesis testing (t-test), and the coefficient of determination. Data processing was performed using SPSS software version 25. The results show that: (1) financial literacy has a positive and significant effect on the financial performance of MSMEs; (2) business capital has a positive and significant effect on the financial performance of MSMEs; and (3) innovation has a positive but not significant effect on the financial performance of MSMEs in Sukasada District.
Co-Authors Ayu Wandirah Dewi, Gusti Ayu Ketut Rencana Sari Fedani, Meya Aca I Gst Ayu Ketut Rencana Sari Dewi Komang Elsa Nindy Andriani Maharani, Ni Putu Gita Sari Nyoman Ayu Wulan Trisna Dewi .