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All Journal Buletin Studi Ekonomi Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Bisma: Jurnal Bisnis dan Manajemen International Journal of Community Service Learning JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Dialektika: Jurnal Ekonomi dan Ilmu Sosial International Journal of Environmental, Sustainability, and Social Science Linguistic Community Services Journal Behavioral Accounting Journal Dedication : Jurnal Pengabdian Masyarakat Community Services: Sustainability Development
Ni Made Rai Juniariani
Universitas Warmadewa, Denpasar-Bali, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EKSISTENSI PENGERAJIN HIASAN JANUR DENGAN STRATEGI COST REDUCTION Pradnyanitasari, Putu Dian; Priliandani, Ni Made Intan; Juniariani, Ni Made Rai; Endra, I Nyoman
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.295 KB) | DOI: 10.23887/jia.v4i1.16783

Abstract

Penjor merupakan symbol dari perayaan keagamaan pada masyarakat Hindu di Bali yaitu perayaan Hari Raya Galungan, dimana penjor akan ditancapkan dilebuh (didepan pintu rumah) umat Hindu di Bali. Penelitian ini bertujuan untuk membantu pengerajin hiasan janur di Bali khususnya di kabupaten Badung dalam memperhitungkan biaya yang dianggap dapat menimbulkan pemborosan melalui cost reduction. Cost reduction merupakan metode termudah dan paling pasti untuk meningkatkan keuntungan dalam jangka pendek (Bragg, 2010). Penelitian ini merupakan penelitian deskriptif kualitatif dengan proses pengumpulan data melalui observasi, wawancara dengan pengerajin, dan dokumentasi. Analisis data menggunakan analisis data model interaktif dengan tiga alur analisis, yaitu kondensasi data (data condensation), penyajian data (display data), serta pengambilan kesimpulan atau verifikasi (conclusion drawing/verification). Hasil dari penelitian ini adalah (1) harga jual hiasan janur oleh para pengerajin bisa berbeda-beda tergantung dari hasil atau model masing-masing hiasan janur, dimana harga jual hiasan janur bisa bervariasi dari Rp250.000,- hingga Rp350.000,-, (2) pengerajin hiasan janur dapat melakukan strategi cost reduction dengan cara meminimalisasi harga biaya bahan baku, yang dalam hal ini dengan membuat sendiri hiasan bunga ratna dari benang wol, (3) untuk mempertahankan eksistensinya para pengerajin hiasan janur diharapkan mampu melakukan inovasi baik dari sisi hasil kerajinan maupun mampu mengembangkan bidang usahanya.
PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN Priliandani, Ni Made Intan; Juniariani, Ni Made Rai; Mariyatni, Ni Putu Sri
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): JAA - Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.586 KB) | DOI: 10.29303/jaa.v3i1.37

Abstract

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.
PENGARUH SIKAP BERPERILAKU, NORMA SUBYEKTIF DAN KONTROL PERILAKU PERSEPSIAN PADA MINAT BERWIRAUSAHA Putra, I Putu Mega Juli Semara; Juniariani, Ni Made Rai
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.278 KB)

Abstract

This research aims to determine the effect of attitudes towards behavioral, subjective norms, and perceived behavioral control on entrepreneurship interests. The data used are primary data in the form of answers to questionnaires distributed to students of Accounting Department at Faculty of Economics, PTS sekota Denpasar by using survey method. Selection of sample using slovin formula so that obtained by 337 samples. The research using multiple linear regression analysis. The hypothesis test results are the (1) attitudes towards behavioral have positive effect on entrepreneurship interest (2) subjective norm have positive effect on interest to behave and (3) perceived behavioral control have positive effect on entrepreneur interest.
THEORY OF PLANNED BEHAVIOR PADA MINAT BERWIRAUSAHA DENGAN PENGETAHUAN AKUNTANSI SEBAGAI VARIABEL MODERASI Juniariani, Ni Made Rai; Priliandani, Ni Made Intan
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.758 KB)

Abstract

Unemployment is still a problem in this country. One of the causes of the high unemploy­ment rate is the lack of interest in community entrepreneurship. This study aims to explore the influence of the theory of planned behavior on interest in entrepreneurship with accounting knowledge as a moderating variable. The sample used is 224, namely the seventh semester students of the Accounting Study Program, Faculty of Economics, Warmadewa University. De­termination of the sample using Slovin formula and data collection techniques carried out by distributing questionnaires to respondents with the survey method. To answer the research hypothesis, use an analysis tool that is Moderated Regression Analysis. The results showed that the theory of planned behavior had a positive effect on entrepreneurial interest. Accounting knowledge is proven to strengthen the influence of attitude towards Behavioral on entrepre­neurial interest, and strengthen the influence of subjective Norm on entrepreneurial interests. But accounting knowledge is not proven to strengthen the influence of perceived behavioral control on entrepreneurial interests.
ANALISIS KINERJA UMKM DARI PERSPEKTIF PRODUKSI DAN KEUANGAN PADA UMKM PATUNG UANG KEPENG DI MAS UBUD Juniariani, Ni Made Rai; Mariyatni, Ni Putu Sri; Widhiastuti, Ni Luh Putu; Sunata, I Gede Ngurah
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 8 No 2 (2019): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.803 KB)

Abstract

Bali has been known as an area of ??art with a variety of cultural characteristics and customs that are owned. Some areas in Bali have their own uniqueness with the content of local culture such as handicraft sculpture from Uang Kepeng. At first the statue of Uang Kepeng was devoted to various kinds of Hindu traditional ceremonies in Bali, but now it has been designated for commercial purposes, which is usually this statue was purchased to add luxury to the interior of the guest room, hotel / villa waiting room, or luxury restaurant. The problems faced by the two partners include: 1) Do not have a bookkeeping to calculate profit and loss, the cost of production and the recording of assets owned. 2) Do not have SOP, either related to raw materials (Uang Kepeng) or the flow in the production process. 3) The equipment which is owned by its economic age has expired so that it often suffers damage such as shaved machines, sitting drills, sensor machines, grinders, jigsaw machines, and chisels. 4) Difficulties to meet the demand for Uang Kepeng due to rare species of Kepeng. 5) The size of the showroom and production site is very narrow so it is difficult to arrange between the production site and the showroom. 6) Marketing is done only with a blog and never updated information from "Sri Kresna Wood Carver", 7) Does not have a product catalog so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a bookkeeping system both profit and loss and cost of production, 2) Preparation of SOP in purchasing raw materials (Uang Kepeng) and the production process flow. 3) Arrangement of facilities for production sites. 4) Assist in finding and procuring raw materials (Uang Kepeng), 5) Procurement of some equipment that has been damaged. 6) Procurement of facilities and infrastructure that support the production activities of craftsmen. 7) Making a catalog of products owned. 8) Making promotional / marketing strategies through website creation. 9) Perform exhibitions at local and national events.
Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan Juniariani, Ni Made Rai; Saputra, Komang Adi Kurniawan
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.22668

Abstract

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. 
PEMBERDAYAAN PENGRAJIN PATUNG UANG KEPENG DI BIDANG PRODUKSI DITENGAH PANDEMI COVID-19 Ni Made Rai Juniariani; Ni Putu Sri Mariyatni; Ni Luh Putu Widhiastuti
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 9 No 2 (2020): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Beberapa daerah di Bali memiliki keunikan dengan kandungan budaya lokal setempat seperti misalnya kerajinan patung dari uang kepeng. Pada awalnya patung uang kepeng dikhususkan untuk berbagai macam upacara adat hindu di Bali, tetapi saat ini sudah diperuntukkan untuk kepentingan komersial yaitu biasanya menambah kemewahan interior ruangan tamu. Kontribusi dasar dari program ini adalah meningkatkan kapasitas produksi, peningkatan pemasaran melalui website, peningkatan kualitas SDM, peningkatan omset dan asset perusahaan. Permasalahan yang dihadapi yaitu: 1) Peralatan yang dimiliki sering mengalami kerusakan, 2) Ukuran showroom dan tempat produksi sangat sempit sehingga susah untuk melakukan penataan antara tempat produksi dan showroom. 3) Belum memiliki katalog produk.4) Tidak terdapat kamera pemantau.. Solusi yang ditawarkan untuk mengatasi permasalah tersebut meliputi: 1) Penataan sarana tempat produksi. 2) Pengadaaan beberapa peralatan. 3) Pengadaan sarana dan prasarana yang menunjang kegiatan produksi pengrajin. 4) Pembuatan katalog produk-produk yang dimiliki, 5) Pemasangan CCTV di 2 titik yaitu ruang produksi dan etalase.
PENGELOLAAN KEUANGAN, STRATEGI PEMASARAN, DAN JIWA KEWIRAUSAHAAN UNTUK MENCAPAI KEUNGGULAN BERSAING Juniariani, Ni Made Rai; Sanjaya, I Ketut Puja Wirya; Mariyatni, Ni Putu Sri
BISMA: Jurnal Bisnis dan Manajemen Vol 14 No 2 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v14i2.17706

Abstract

This study aims to analyze the effect of financial management and marketing strategies on competitive advantage and to analyze the moderation effect of entrepreneurial spirit on the effect of marketing strategies and financial management on competitive advantage. The sample consisted of 76 MSMEs in Denpasar taken by simple random sampling. Research data were analyzed using Moderated Regression Analysis. Results showed that financial management and marketing strategies influenced competitive advantage and that entrepreneurial spirit strengthened the influence of financial management and marketing strategies on competitive advantage. Results of this study imply that to achieve a competitive advantage, MSMEs should have good financial management, marketing strategies, and high entrepreneurial spirit. Keywords: competitive advantage, entrepreneurship, financial management, marketing strategy
Mempertahankan Desa Belega Sebagai Sentra Pengrajin Bambu Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai; Pratama, Agus Darma Yoga
International Journal of Community Service Learning Vol 4, No 3 (2020): August 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.907 KB) | DOI: 10.23887/ijcsl.v4i3.28946

Abstract

Kabupaten Gianyar khususnya di Desa Belega, Kecamatan Blahbatuh,  sebagai sentra penghasil kerajinan dari bambu, merupakan ciri khas dari desa ini, sehingga mendapat julukan Desa Bambu. Salah satu pengerajin bambu yang berasal dari desa tersebut adalah Bapak I Nyoman Sudiarta dengan spesifikasi produk adalah furniture seperti set kursi, roomdivider (sekat ruangan), hanger dan bale bambu. Terdapat beberapa permasalahan terkait dengan pengelolaan manajemen usaha dari usaha yang ditekuni dari tahun 2000an tersebut, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya dan banyak peralatan produksi yang kondisinya sudah rusak. Jenis kegiatan yang dilakukan untuk membantu pengerajin adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pemasaran serta pengadaan beberapa peralatan baru. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya. Hasil dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja.
Pendampingan Pencatatan Keuangan dan Pemasaran Sarathi Banten Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai; Pratama, Agus Darma Yoga
International Journal of Community Service Learning Vol 5, No 2 (2021): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v5i2.35069

Abstract

Tukang banten atau disebut juga Sarathi banten adalah seseorang yang memiliki kewajiban serta tanggung jawab untuk mempersiapkan sarana persembahan terkait dengan upacara yang dilaksanakan oleh umat Hindu. Ibu Dewa Ayu Astiti adalah salah satu penjual banten sekaligus sebagai Sarathi atau tukang banten,  yang sudah ditekuni sejak  tahun 2012  berlokasi di desa Kapal, kecamatan Mengwi, kabupaten Badung, Terdapat beberapa permasalahan mitra terkait dengan pengelolaan manajemen usaha, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya, dan lay out untuk menata banten belum teratur. Jenis kegiatan yang dilakukan untuk membantu Sarathi adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pendampingan dalam pemasaran produk serta membantu pengadaan sarana prasarana yang dibutuhkan. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya. Hasil dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja.
Co-Authors Agus Darma Yoga Pratama Damayanti , Ni Nyoman Sri Rahayu DEWI, A A Istri Krisna Gangga Endra, I Nyoman Hanny Hafiar I Gede Ngurah Sunatha I Gusti Ayu Agung Dian Susanthi I Gusti Ngurah Adi Rajistha I Nyoman Endra I Nyoman Kardana Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra Made Gede Wirakusuma Mariyatni, Ni Putu Sri Mariyatni, Ni Putu Sri Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Intan Priliandani, Ni Made Intan Ni Made Suindari Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Pertama , I Gede Agung Wira Putra, I Putu Mega Juli Semara Putu Diah Asrida Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Ratna Wardani Sanjaya, I Ketut Puja Wirya