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Analisis Potensi Ekowisata pada Obyek Wisata Air Terjun Kanto Lampo sebagai Upaya Konservasi Alam dan Pengembangan Ekonomi Lokal di Desa Beng, Gianyar - Bali Budiasih, Ni Gusti Ayu Nyoman; Anggreni, Ni Wayan; Sutrisnawati, Ni Ketut; Saskara, I Ketut; Purwahita, AAA Ribeka Martha
Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Vol 16 No 1 (2024)
Publisher : Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/jurnalakses.v16i01.1245

Abstract

Obyek Wisata Air Terjun Kanto Lampo merupakan salah satu destinasi wisata alam yang berada di Desa Beng, Kecamatan Gianyar, Kabupaten Gianyar, Bali. Obyek wisata ini memiliki potensi ekowisata yang dapat dimanfaatkan untuk meningkatkan kesejahteraan masyarakat sekitar dan melestarikan lingkungan. Penelitian ini bertujuan untuk menganalisis potensi ekowisata pada obyek wisata tersebut dan memberikan arahan pengembangan ekowisata yang sesuai dengan prinsip-prinsip konservasi alam dan pengembangan ekonomi lokal. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi pustaka. Teori yang digunakan dalam penelitian ini adalah teori 1) Teori Ekowisata dan 2) Teori Pengembangan Ekonomi Lokal. Hasil penelitian menunjukkan bahwa obyek wisata Air Terjun Kanto Lampo memiliki potensi ekowisata yang tinggi, ditunjukkan oleh adanya daya tarik alam, budaya, dan sosial yang beragam dan menarik, serta dukungan aksesibilitas, fasilitas, dan pelayanan yang memadai. Namun, terdapat beberapa permasalahan yang menghambat pengembangan ekowisata, seperti rendahnya kualitas sumber daya manusia, dan belum optimalnya pengelolaan dan kerja sama antara pihak-pihak terkait. Oleh karena itu, penelitian ini merekomendasikan beberapa arahan pengembangan ekowisata, antara lain: meningkatkan kapasitas dan keterlibatan masyarakat dalam pengelolaan ekowisata, melakukan upaya konservasi lingkungan secara berkelanjutan, mengembangkan produk dan paket wisata yang berbasis pada kearifan lokal, memperkuat promosi dan pemasaran ekowisata, dan membangun jejaring dan kemitraan yang sinergis antara pemerintah, swasta, akademisi, dan masyarakat.
Penerapan Core Standards dan Etika Budaya di Barong Resort and Spa Ubud Wijayasa, I Wayan; Sumariadhi, Ni Wayan; Sonder, I Wayan; Budiasih, Ni Gusti Ayu Nyoman
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 6 No. 2 (2024): Maret
Publisher : Direktorat Penelitian, Pengabdian Masyarakat, dan HKI Institut Teknologi dan Bisnis STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30864/widyabhakti.v6i2.401

Abstract

Pelatihan ini menangkat topik penerapan Core Standards dan penerapan etika budaya yang dilaksanakan di Barong Resort and Spa Ubud yang dikelola oleh PT. Puri Villas Indonesia. Penerapan Core Standards menjadi isu penting dalam operasional beberapa resort dan villa yang dikelola oleh PT Puri Villas Indonesia, khususnya di Barong Resort and Spa Ubud.  Pada pascapandemi Covid-19 ini, Barong Resort and Spa Ubud memerlukan pemutakhiran Core Standards akibat adanya perubahan manajemen, standar baru, karyawan baru, serta situasi dan kondisi lingkungan baru. Oleh karena itu, sosialisasi dan penerapan Core Stadard dan etika budaya kepada seluruh karyawan menjadi sangat penting. Sesuai kesepakatan antara PT Puri Villas Indonesia dan Akademi pariwisata Denpasar, maka dilaksanakan pelatihan selama dua hari yang diikuti oleh karyawan Barong Resort and Spa Ubud. Adapun metode yang digunakan adalah ceramah, diskusi, studi kasus, dan penerapan nyata di tempat kerja. Evaluasi terhadap kesiapan penerapan Core Standards dipantau dan dievaluasi langsung saat pelatihan. Pelatihan ini telah memberikan pemahaman karyawan Barong Resort and Spa mengenai arti penting penerapan Core Standards dan etika budaya untuk mencapai tujuan bisnis. Di samping itu, karyawan telah mampu mengidentifikasi kekurangan pencapaian Core Standards selama ini  dan berkomitmen untuk mencapainya. Hasil ini dipertegas dengan hasil monitoring dan evaluasi. Diskusi dengan manajemen PT Puri Villas Indonesia pada saat monitoring menunjukkan bahwa pelatihan Core Standard dan Etika Budaya telah berhasil meningkatkan pengetahuan karyawan. Hal ini didukung pula dengan hasil analisis evaluasi menunjukkan bahwa terdapat perubahan hasil tes antara pre-test dan post-test. Manajemen PT Puri Villas Indonesia juga mengharapkan adanya pelatihan lebih lanjut yang diberikan untuk karyawan pada unit bisnis lain yang dikelola.
The Influence of Audit Experience and Task Complexity on the Quality of Auditor Performance : (Study at Public Accounting Firms in Bali Province) Ida Ayu Sari Wisastry; I Gusti Ayu Nyoman Budiasih
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.182

Abstract

This research aims to obtain empirical evidence of the influence of audit experience and task complexity on the quality of auditor performance. The population used in this research were all auditors at Public Accounting Firms in Bali Province. The sampling technique was through purposive sampling, so that the sample size was 19 KAPs with all auditors as research respondents. This research uses the Multiple Regression Analysis technique. The output of multiple regression analysis shows that audit experience has a positive effect on the quality of auditor performance and task complexity has a negative effect on the quality of auditor performance. The implications of this research can be used as a guide to pay attention to audit experience and task complexity, so that it can improve the quality of auditor performance and can also have a positive impact on Public Accounting Firms.
PROSEDUR PEMBAYARAN UTANG KEPADA VENDOR OLEH ACCOUNT PAYABLE DI ADIWANA HOTELS & RESORTS Sutrisnawati, Ni Ketut; I Made Agus Deprianto; Ni Gusti Ayu Nyoman Budiasih
Jurnal Kajian dan Terapan Pariwisata Vol 5 No 1 (2024): November Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v5i1.94

Abstract

The accounting department, especially accounts payable, plays an important role in keeping the hotel's operations running smoothly. One of those roles is to establish good cooperative relationships with external parties of the hotel, namely vendors. Adiwana Hotel & Resorts is a hotel located in Ubud, Bali. One of the efforts made by Adiwana Hotel & Resorts to create good cooperation with vendors is to implement a good debt payment procedure between the hotel, Adiwana Hotel & Resorts, and the vendors. The debt payment process that follows the procedure will smoothen operations at Adiwana Hotel & Resorts. This research aims to analyze the debt payment procedures to vendors by accounts payable at Adiwana Hotels & Resorts. Data were obtained through observation, interviews, and documentation, then analyzed using qualitative descriptive methods. The procedure for debt payment to vendors at Adiwana Hotels & Resorts begins with the purchasing process, followed by receipt, and concludes with the payment process to the vendor. The debt payment process is handled by the accounting department, which involves the purchasing, receiving, and payment sections. The debt payment process requires documents including Purchase Requisition, Purchase Order, Receiving Report, Sales Invoice, Tax Invoice, Bank Payment Voucher, and Receipt. Good cooperation is required between sections in the accounting department and other departments involved in purchasing and receiving goods so that the necessary documents can be completed on time, allowing debt payments to be carried out according to procedure.
BEHAVIORAL ACCOUNTING AS A CATALYST IN THE ORGANIZATIONAL TRANSFORMATION PROCESS TOWARD SUSTAINABILITY Dayani, Ni Wayan Yellow Prinsis; Budiasih, I Gusti Ayu Nyoman
Jurnal Akuntansi dan Keuangan Indonesia Vol. 21, No. 2
Publisher : UI Scholars Hub

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Abstract

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping a sustainable organizational culture, offering both theoretical insights and practical implications.
PEMBUATAN ECO ENZYM SEBAGAI UPAYA PENGELOLAAN LIMBAH ORGANIK DI THE JAYAKARTA SUITE KOMODO FLORES Sutrisnawati, Ni Ketut; Saskara, I Ketut; Budiasih, Ni Gusti Ayu Nyoman; Ardiasa, I Ketut
Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Vol 14 No 2 (2022): Jurnal Akses Desember 2022
Publisher : Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/jurnalakses.v14i2.959

Abstract

The growth of the tourism sector brings various impacts, both positive and negative for an area. The multiplier effect of tourism development is believed to have a positive impact, one of which is an increase in the economy of an area. The development of the tourism sector in general will follow the growth of tourism facilities such as hotels and restaurants so as to create jobs for the community. However, the development of tourism also has a negative impact that can threaten human life, namely environmental pollution. Waste generated by hotels and restaurants can pollute the environment and can have a negative impact on human health. This industrial waste can cause pollution and can be a hotbed for germs and disease. For this reason, efforts need to be made to minimize the negative impact of industrial waste by carrying out 3 R's (Reduce, reuse, recycle). This research took place at the Suite Hotel Jayakarta Labuan Bajo. This hotel is one of the hotels chosen as a place to stay for tourists who travel to Labuan Bajo. This study uses a qualitative descriptive analysis technique. Primary data was obtained through direct observation at the research location and interviews with related parties. From the observation, it is known that The Jayakarta Suite Komodo Flores Labuan Bajo produces organic and inorganic waste. One of the recycling efforts made to overcome environmental pollution from the waste produced is to process organic waste into eco-enzymes. Eco-enzyme is a liquid resulting from the fermentation of organic waste in the form of skins and pulp of fruits and vegetables. Eco enzyme has various benefits including as a versatile washing fluid, as a fertilizer, as a liquid pest repellent.
The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable Pramita, A. A. Sri; Budiasih, I Gusti Ayu Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3660

Abstract

This study aims to examine the influence of corporate governance on sustainability report disclosure, with profitability as a moderating variable. The sample for this study consists of Indonesian companies listed in the ASRRAT rankings for the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in 22 companies with a total of 132 observations. Data were analyzed using moderated regression analysis. The findings of this study indicate that the independent board of commissioners does not affect sustainability report disclosure. The audit committee has a positive influence on sustainability report disclosure. Meanwhile, profitability does not moderate the effect of the independent board of commissioners and the audit committee on sustainability report disclosure.
Pengaruh Gaya Kepemimpinan dan Budaya Organisasi Pada Kinerja Keuangan Dengan Penerapan Good Corporate Governance Sebagai Variabel Moderasi I Nyoman Sudarsana; I.G.A.N Budiasih
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p06

Abstract

This research was conducted to study leadership style and organizational culture on finance by implementing good corporate governance as a moderating variable. The theory used organizational behavior and the theory of conjunction. This research was conducted on 35 LPDs in Denpasar City. The sample in this study amounted to 35 respondents with the sample selection technique used was saturated sampling technique. The data collection method used questionnaire method. The data analysis technique used is the Moderating Regression Analysis (MRA) analysis technique. Research findings prove the variable leadership style and positive organizational culture on financial performance. Good corporate governance is able to moderate the leadership style of financial performance, but is not able to moderate the influence of culture on LPD financial performance in the city of Denpasar. Keywords : Ladership Style; Organizational Culture; Corporate Governance; Financial Performance; LPD.
Tingkat Kecukupan Cadangan Kerugian Kredit Ekspektasian di Era Pandemi Pada Bank Pembangunan Daerah Bali Dewa Ketut Wira Santana; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 7 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i07.p10

Abstract

The research aims to analyze the formation of Expected Credit Loss Reserves (CKKE) at the Bali Regional Development Bank (BPD) during the COVID-19 pandemic in accordance with POJK 17 of 2021 concerning the Second Amendment to Financial Services Authority Regulation Number 11/Pojk.03/2020 concerning National Economic Stimulus As a Countercyclical Policy on the Impact of the Spread of Coronavirus Disease 2019. The research uses a qualitative method approach with research subjects in all credit sectors owned by Bank BPD Bali. The methods used in collecting data in research are interviews and documentation studies. The data analysis technique used by the research uses triangulation, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the level of adequacy of the establishment of BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficient condition to be able to cover credit restructuring due to the impact of the COVID-19 pandemic, which can be seen from the average coverage ratio which has been 100%. Keywords: Banking, Credit Expectations, Economic Impactsiko debitur.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL PADA INDEKS PEMBANGUNAN MANUSIA Gede Ferdi Williantara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the influence of local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI). This study uses a sampling saturated, with a total sample of 45 observations. The data used is Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure, and the Human Development Index which is derived from the realization of the budget and the report's Human Development Index Table Regency / City in the province of Bali in 2009- 2013. This study uses multiple linear regression analysis. The results of this study indicate that the PAD, DAU, and DBH don’t affect the Human Development Index. This indicates that the ability of PAD, DAU and DBH finance capital expenditures does not affect the achievements of IPM. However, the Special Allocation Fund showed a negative effect on the results of the IPM. This indicates that the greater the DAK in financing the capital expenditure will be able to lower the HDI achievement.
Co-Authors A. A. Sagung Ayu Srikandi Putri A. A. Trisha Dewi Parasthiwi A.A Pt. Agung Mirah Purnama Sari A.A.Ayu Mirah Varthina Devi Agus Adi Pratama Putra Amanda Natalia Anak Agung Istri Sarasmitha Dewi Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Diah Saraswaty Anak Agung Widya Adi Iswari Anak Agung Windra Lorna Pramesti Anggreni, Ni Wayan Ardiasa, I Ketut Ari Widhiasmana Pemayun Arianto, Dodik Daffa Fauzan Harahap Dayani, Ni Wayan Yellow Prinsis Delarthana Sari, Ida Ayu Febryana Dewa Ketut Wira Santana Dewa Nyoman Badera Dewi, Ni Komang Ayu Julia Praba Dwi Cahyadi Tantra Wijaya Dwiyana Rasuma Putri EKA ARDHANI SISDYANI Eko Ganis Sukoharsono Gede Fajar Utama Gede Ferdi Williantara Gusti Ayu Made Rita Susanti Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Ngurah Eka Chandra Pramuditya I Dewa Nyoman Alit Ariawan I Gde Ary Wirajaya I Gede Agus Dicky Surya B. I Gede Artha Septiana I Gusti Agung Ayu Prabaningrat Dwi Kepakisan I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Tata Intan Tamara I Gusti Ayu Gita Saraswati I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Meitasari I Kadek Adhi Pramana I Ketut Ardiasa I Ketut Ardiasa I Ketut Saskara I Ketut Suryanawa I Made Agus Deprianto I Made Agus Suteja I Made Hendra Edy Saputra I Made Sadha Suardikha I Nyoman Sudarsana I Nyoman Sutrisna Adi Putra I Nyoman Wijana Asmara Putra I Putu Deri Permana Putra I Putu Sudana I Putu Wahyu Saskara I Wayan Angga Sudiartama I Wayan Purwa Astawa I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Gde Shinta Vidarani Ida Ayu Jayatri Pramesti Ida Ayu Rika Maharani Ida Ayu Sari Wisastry Ida Ayu Sinta Mahadewi Ida Bagus Darsana Ida Bagus Nyoman Bala Putra Ida Bagus Putra Astika Johny Sumarna Putra K. Budiartha Kadek Diah Listiyani Putri Kadek Heni Vitrya Sari Kadek Yoga Suryawan Komang Intan Kurniasari Komang Tika Dewi Luh Gede Putri Maharani Made Ayu Bintang Cyntia Dewi Made Ayu Rhetria Sashikirana Paramitha Made Cahyani Prastuti Made Dewi Ayu Untari Made Dewi Ayu Untari Made Erika Krisdiyanti Putri Made Fajar Paramartha Made Yenni Latrini Made Yudi Arista Meciliana Merlin Mirah Pradnya Paramita Nengah Jnana Putra Ngurah Mayun Narindra Ni Kadek Ayu Giri Yanti Ni Kadek Diah Kumala Dewi Ni Ketut Karlina Prastuti Ni Ketut Rasmini Ni Ketut Suryani Ni Ketut Sutrisnawati Ni Komang Ayu Purnama Sari Ni Luh Gede Dandy Adi Pratiwi Ni Luh Made Herawati Ni Luh Putu Mila Anggreni Ni Luh Putu Widhiastuti Ni Made Adi Erawati Ni Made Dwi Ratnadi Ni Made Dwicahyani Ni Made Madani Hapsari Ni Made Vironika Sari Ni Made Windya Apriyanti Ni Made Yuni Sri Nadiawati Ni Putu Anggie Krisnaningrum Ni Putu Diana Permata Dewi Ni Putu Eka Kartika Kariani Ni Putu Eka Novita Dewi Ni Putu Lisna Vitriani Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yeni Ari Yastini Ni Wayan Anggreni Ni Wayan Ganggarani Ni Wayan Intan Saskara Wahyuni Ni Wayan Ita Puspita Ni Wayan Sukarmi Ni Wayan Zenny Puspa Widiani Nida, Desak Rurik Pradnya Paramitha P. Dwi Aprisia Saputri P. Dwi Aprisia Saputri, P. Dwi Aprisia Paramita, Ni Putu Pradnyani Pingkan Ompi Pramana, Yudha Pramita, A. A. Sri Purwahita, AAA Ribeka Martha Putu Ayu Diah Widari Putri Putu Ayu Tasya Sanjiwani Putu Raynatha Ugra Pandita Budi Quita Amelia Budiana Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Nyoman Rina Puspita Saskara, I Ketut Sayu Made Parwati Si Luh Anik Sri Agustini Sonder, I Wayan Stephanie Nora Tan Sumariadhi, Ni Wayan Sunitha Devi Suryawibawa, Ida Bagus Oka Sutrisnawati, Ni Ketut Wayan Mila Cahya Sari Wijayasa, I Wayan Wijayasa, I Wayan Wirakusuma , Made Gede Yudha Pramana