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Peningkatan Skill Berwirausaha UMKM Tunjung Segara Melalui Penerapan Model Paticipatory Rural Appraisal (PRA)
Adnyani, Ni Ketut Sari;
Herliyani, Elly;
Purnamawati, I Gusti Ayu
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha
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DOI: 10.23887/ekuitas.v9i2.39587
The purpose of this study is to improve entrepreneurship skills in the development of Tunjung Segara MSMEs by applying the performance-based Paticipatory Rural Appraisal (PRA) model. The type of research is action research (action research). The research subjects were workers at Tunjung Segara SMEs, totaling 20 people. Quantitative data were collected in the form of a questionnaire and analyzed descriptively quantitatively. The results showed that the data processing of simple linear regression test constant values and regression coefficients showed that the entrepreneurial skill variable (X) had a positive effect on the development of MSMEs (Y) with the application of the Paticipatory Rural Appraisal (PRA) model if the entrepreneurial skill variable was increased by one unit, then business performance will increase by 66.43. Hypothesis Test Results (T test) The entrepreneurial skill variable (X) has a t-count value greater than the t-table value because the t-count value (5.387) > t table (0.444) and the significance level is .000 <0.05, then Ho is rejected and Ha accepted. The results of the t-test of the influence of worker skills on the development of SMEs, the coefficient of determination (R2) The coefficient of determination (R2) is used to see how much contribution the independent variable (X) is entrepreneurship skills to the dependent variable (Y), namely the development of SMEs. Based on the results of the analysis of the coefficient of determination, it was found that the magnitude of the influence of the entrepreneurial skill variable (X) on the MSME development variable (Y) was 73.9%. While the remaining 36.3% is influenced by other factors such as human resources, motivation, and mentoring. For MSMEs in Indonesia, the performance-based Paticipatory Rural Appraisal (PRA) model supports the improvement of entrepreneurship skills so that more MSMEs can develop their entrepreneurial skills.
Efektivitas Penerapan Sistem Pengendalian Internal Berbasis Religius Magis pada Sistem Pemberian Kredit di LPD Desa Sudaji
Candra, Ketut David Alit;
Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jiah.v11i3.35041
This study aimed to determine how was the effectiveness of magical religious-based internal control on credit provision in Sudaji Village LPD which this control aims to improve the credit system considering the frequent occurrence of events such as non performing loans in Sudaji’s Village LPD. This study will measure the effectiveness of internal controls used in Sudaji Village LPD. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Sudaji Village LPD and the informants of this study are from the management of the the sudaji village LPD. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that effectiveness of the implementation of internal control systems on lending in Sudaji Village LPD can provide convenience to prospective debtors or villagers who apply for loans or credit application.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERBANKAN ASEAN SETELAH KRISIS GLOBAL
I Gusti Ayu Purnamawati
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang
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DOI: 10.26905/jkdp.v18i2.809
The globalization of world trade era presented a competitive challenge for the banking sector, especially thecountries that were members of the Association of Southeast Asian Nations (ASEAN) such as: Indonesia,Thailand, and Malaysia. The banking sector was very vulnerable to the economic turmoil that often occurred.The uncertainty in the global economic recovery resulted a high risk in the financial sector for the importanceof the banks financial performance assessment for the stakeholders. This study aimed to compare the financialperformance of the banking sector in Indonesia, Thailand, and Malaysia by using financial ratios. The samplewas limited to banks that fell into the category of 5 largest banks in Indonesia, Thailand, and Malaysia during2009-2012. The research data was secondary data obtained from the Indonesia Stock Exchange. The analysismethod used was Kolmogorov Smirnov test for data normality test and one-way ANOVA parametric test. Theresults showed that: (1) There were significant differences of indicators ROA, ROE and LDR in the financialperformance of banks in Indonesia, Thailand and Malaysia; (2) There was no difference of CAR indicator inbanking finance in Indonesia, Thailand and Malaysia.
GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
I Gusti Ayu Purnamawati;
Gede Adi Yuniarta;
Putu Ria Astria
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang
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DOI: 10.26905/jkdp.v21i2.505
This research explained the relationship between Good Corporate Governance mechanism to company’s value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin’s Q was used to assess the company’s value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company’s CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there was a positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was an insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value.
Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy
I Gusti Ayu Purnamawati
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang
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DOI: 10.26905/jkdp.v22i2.1991
This study aims to determine individual perceptions of ethical behavior and whistleblowing on fraud detection through self-efficacy. Study on banking sector in Bali Province. This study uses a quantitative approach. Sampling method using simple random sampling method, with the number of samples that is 70 respondents. Whistleblowers are employees and or stakeholders who see some wrong actions can be independent and without published report the action to the company's management without fear of mutual action. The type of data in this study is primary data. The data were collected by using questionnaires. Measurement using Likert scale. Analysis of research data using hierarchical regression analysis model. The results showed: (1) individual perceptions about ethical behavior have no effect on fraud detection; (2) whistleblowing and self-efficacy have a positive and significant effect on fraud detection; (3) self-efficacy does not succeed in moderating the relationship between individual perceptions of ethical behavior toward fraud detection; and (4) self-efficacy does not moderate the relationship between whistleblowing to fraud detection.JEL Classification: M51; O15DOI: https://doi.org/10.26905/jkdp.v22i2.1991
PENGARUH PSYCHOLOGICAL EMPOWERMENT, EMPOWERING LEADERSHIP, SISTEM PENGUKURAN KINERJA PADA MOTIVASI INTRINSIK FIRST-LINE EMPLOYEES PERBANKAN
I Gusti Ayu Purnamawati;
Gede Adi Yuniarta
Jurnal Keuangan dan Perbankan Vol 20, No 3 (2016): September 2016
Publisher : University of Merdeka Malang
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DOI: 10.26905/jkdp.v20i3.259
Penelitian ini bertujuan untuk mengetahui pengaruh Psychological Empowerment, Empowering Leadership, dan Sistem Pengukuran Kinerja Pada Motivasi Intrinsik First-Line Employees Perbankan. Penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data primer berupa kuesioner yang menggunakan skala likert 1-5 dan terdiri atas 36 item pertanyaan. Responden pada penelitian ini adalah manajemen lini garis pertama pada sektor perbankan yaitu sejumlah 35 orang yang berasal dari 7 BPR yang ada di Kabupaten Buleleng. Metode analisis data menggunakan model regresi linear berganda dengan bantuan alat statistik SPSS. Hasil penelitian menunjukkan bahwa Psychological Empowerment, Empowering Leadership, dan Sistem Pengukuran Kinerja berpengaruh positif dan signifikan pada Motivasi Intrinsik First-Line Employees Perbankan dengan menggunakan taraf signifikansi 5%.
Loan Restructuring, Human Capital and Digital towards MSME Performance in the COVID-19 Pandemic
I Gusti Ayu Purnamawati;
Gede Adi Yuniarta
APMBA (Asia Pacific Management and Business Application) Vol 10, No 2 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University
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DOI: 10.21776/ub.apmba.2021.010.02.5
The contribution of MSMEs in the Indonesian economic during the Covid-19 pandemic contribute to the stability of the economic. The purpose of this study was to determine the effect of restructuring people’s business loans (KUR/Kredit Usaha Rakyat), human capital and the digital ecosystem on the performance of MSMEs during the COVID-19 pandemic. This quantitative research method uses primary data obtained from questionnaire data and measured by a Likert scale. The population of this research is SMEs using KUR in Bali Province as many as 21,570, and the research sample obtained as many as 350 MSMEs samples. Questionnaires as research data were collected and distributed online in the google form and processed by multiple linear regression analysis using SPSS version 23. This study shows that the restructuring of KUR, human capital and digital ecosystems has a positive and significant impact on the performance of MSMEs during the pandemic COVID-19. They support its performance, including MSMEs, which can have superior human resources or human capital, to have a competitive advantage. Indicators of human capital that can improve MSME performance, especially financial performance, are knowledge, abilities and skills. Government regulations through the Financial Services Authority (OJK) have shown positive results. The government is trying to ease the burden on MSMEs by providing credit restructuring, interest subsidies, and loans through banks. Some MSMEs began to show improvement in their performance, one of which was financial performance.
PERAN KOMITMEN, KOMPETENSI, DAN SPIRITUALITAS DALAM PENGELOLAAN DANA DESA
I Gusti Ayu Purnamawati;
Ni Ketut Sari Adnyani
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2019.08.10013
Abstrak: Peran Komitmen, Kompetensi, dan Spiritualitas dalam Pengelolaan Dana Desa. Penelitian ini berupaya untuk menganalisis peran komitmen, kompetensi, dan spiritualitas dalam keberhasilan pengelolaan dana desa. Metode yang digunakan yaitu regresi berganda pada 168 perangkat desa dari 56 desa di Kabupaten Buleleng. Hasil penelitian menunjukkan bahwa dimensi spiritual mampu meningkatkan akuntabilitas dan transparansi dana desa karena mereka berpegang teguh pada hukum karma phala melalui prinsip Moksartham Jagadhita Ya Caiti Dharma. Selain itu, kompetensi pendamping desa dan komitmen aparatur desa yang tinggi mampu meminimalisasi penyimpangan keuangan. Implikasinya, desa menjadi mandiri dengan pendampingan yang maksimal dari pemerintah desa. Abstract: Commitment, Competence, and Spirituality’ Role in Village Fund Management. This study seeks to analyze the role of commitment, competence, and spirituality in the successful management of village funds. The method used is multiple regression on 168 villages from 56 villages in Buleleng Regency. The results showed that the spiritual dimension was able to increase accountability and transparency because they held fast to the law of karma phala through the principles of Moksartham Jagadhita Ya Caiti Dharma. Also, the competency of village counterparts and the high commitment of the village apparatus can minimize financial irregularities. The implication is that the village becomes independent with maximum assistance from the village government.
APAKAH POTENSI DESA DAN KEPEMIMPINAN TRANSFORMASIONAL MAMPU MENINGKATKAN PENDAPATAN?
Gede Adi Yuniarta;
I Gusti Ayu Purnamawati
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya
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DOI: 10.21776/ub.jamal.2020.11.1.05
Abstrak: Apakah Potensi Desa dan Kepemimpinan Transformasional Mampu Meningkatkan Pendapatan? Penelitian ini berupaya menganalisis optimalisasi potensi desa, kepemimpinan transformasional dan kinerja terhadap peningkatan pendapatan asli desa. Metode analisis yang digunakan adalah regresi berganda dan parsial dengan sampel 40 desa yang ada di Kabupaten Buleleng. Hasil penelitian menunjukkan bahwa optimalisasi potensi desa (pendirian BUMDes dan pemberdayaan masyarakat) mampu meningkatkan pendapatan asli desa, namun kinerja dan kepemimpinan transformasional (Asta Bratha) menunjukkan hasil yang sebaliknya. Hal ini dilatarbelakangi oleh filosofi bahwa kesuksesan proses kepemimpinan belum mampu menciptakan kesejahteraan bagi seluruh masyarakat yang dimaknai sebagai kebahagiaan dunia (sukanikang rat). Abstract: Are Village Potentials and Transformational Leadership Able to Increase Revenue? This study seeks to analyse the optimisation of village potential, transformational leadership and performance towards increasing original village income. The analytical method used is multiple and partial regression with a sample of 40 villages in Buleleng Regency. This study finds that optimising village potential (establishment of village-owned business entity and community empowerment) was able to increase original village income. Still, transformational leadership and performance (Asta Bratha) showed the opposite result. This finding is motivated by the philosophy that the success of the leadership process has not been able to create prosperity for all people who are interpreted as world happiness (sukanikang rat).
DIMENSI AKUNTABILITAS DAN PENGUNGKAPAN PADA TRADISI NAMPAH BATU
I Gusti Ayu Purnamawati
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2018.04.9019
Abstrak: Dimensi Akuntabilitas dan Pengungkapan pada Tradisi Nampah Batu. Penelitian ini bertujuan menelaah akuntabilitas dan pengungkapan pada tradisi nampah batu. Metode yang digunakan adalah wawancara mendalam terhadap partisipan dan emik pada Desa Depeha, Bali. Penelitian ini menemukan bahwa pengelolaan keuangan tradisi nampah batu masih sederhana, khususnya pada aspek pengungkapan liabilitas. Hal ini menyebabkan kendala dalam penerapan value for money. Selain itu, para pelaksana anggaran menjadi leluasa menggunakan dana, tanpa memikirkan efisiensi. Meskipun demikian, masyarakat belum pernah melakukan penyelewengan dana karena keterikatan mereka pada niskala (ketuhanan). Abstract: The Accountability and Disclosure Dimensions in the “Nampah Batu” Tradition. This study aimed to examine accountability and disclosure in the tradition of “nampah batu”. The method used was in-depth interviews with participants and emics in Depeha Village, Bali. This study found that the financial management is still simple, especially in the aspect of liability disclosure. This caused constraints in the application of value for money. In addition, the budget implementers are free to use funds, without thinking of efficiency. Even so, the community has never committed funds because of their attachment to niskala (divinity).