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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Bisma: Jurnal Bisnis dan Manajemen International Journal of Community Service Learning Warmadewa Management and Business Journal (WMBJ) 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 Jurnal Akuntansi Trisakti Dedication : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Warmadewa Community Services: Sustainability Development
Ni Made Rai Juniariani
Universitas Warmadewa
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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PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN Ni Made Intan Priliandani; Ni Made Rai Juniariani; Ni Putu Sri Mariyatni
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): 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 I Putu Mega Juli Semara Putra; Ni Made Rai Juniariani
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.110

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 Ni Made Rai Juniariani; Ni Made Intan Priliandani
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.297

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.
CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Komang Adi Kurniawan Saputra; Ni Made Rai Juniariani; A. A. Ketut Jayawarsa
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5478

Abstract

This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect on the performance of the aduitor registered at the Public Accounting Firm in Bali.
ANALISIS KINERJA UMKM DARI PERSPEKTIF PRODUKSI DAN KEUANGAN PADA UMKM PATUNG UANG KEPENG DI MAS UBUD Ni Made Rai Juniariani; Ni Putu Sri Mariyatni; Ni Luh Putu Widhiastuti; I Gede Ngurah Sunata
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

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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.
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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan Ni Made Rai Juniariani; Komang Adi Kurniawan Saputra
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. 
KINERJA INDIVIDUAL KARYAWAN DITINJAU DARI KONSEP THEORY OF PLANNED BEHAVIOR (STUDI KASUS PADA DINAS PERPUSTAKAAN DAN KEARSIPAN KOTA DENPASAR) Ni Made Rai Juniariani; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.167 KB) | DOI: 10.33005/baj.v1i1.16

Abstract

The purpose of this study is to determine whether the concept of the theory of planned behavior in this research attitude toward behavioral is understood as self-motivation, subjective norms are understood as organizational culture and perceived behavioral control is understood as the ability of work to influence the performance of individual employees. This study uses primary data in the form of answers to questionnaires from employees of the Library and Archives Department of Denpasar City using the survey method. 44 samples were obtained using purposive sampling method. The method of analysis of this study uses multiple linear regression analysis. The results of testing hypotheses show that (1) self motivation positively affects the performance of individual employees. (2) organizational culture positively affects individual employee performance and (3) work ability influences individual employee performance. This research shows that individual employee performance is influenced by factors that exist in themselves and the environment in the organization or company.
Kecurangan Akademik Mahasiswa dengan Mengintegrasikan Konsep Fraud Triangle dan Self Efficacy Ni Made Rai Juniariani; Putu Dian Pradnyanitasari
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 2 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.271 KB) | DOI: 10.36636/dialektika.v4i2.351

Abstract

Academic fraud is an act that reflects the absence of values of justice in it and ignores the value of honesty and violation of the rules committed by students to gain an advantage against themselves in the form of academic success. This study aims to explain thoroughly the academic fraud that occurs in the field influenced by fraud triangle, namely pressure, opportunity, rationalization and self efficacy. This study used 376 samples, namely accounting students from private universities in Bali. Determination of the sample using the Slovin formula and data collection techniques is done by distributing questionnaires to the survey method. To answer the research hypothesis using an analysis tool that is Moderated Regression Analysis. The results showed that the fraud triangle had a positive effect on student academic fraud and self efficacy weakened the effect of fraud traingle on student academic fraud.
Co-Authors Agus Darma Yoga Pratama Damayanti , Ni Nyoman Sri Rahayu DEWI, A A Istri Krisna Gangga Endra, I Nyoman Hanny Hafiar I Gede Aris Wirawan I Gede Ngurah Sunatha I Gusti Ayu Agung Dian Susanthi I Gusti Ngurah Adi Rajistha I Made Sudiartana I Nyoman Endra I Nyoman Kardana Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra Made Christin Dwitrayani Made Gede Wirakusuma Made Setena 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 Nengah Seri Ekayani Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Pertama , I Gede Agung Wira PRAMAISWARI, Made Adinda Anugrah Deva Putra, I Putu Mega Juli Semara Putu Diah Asrida Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Mega Juli Semara Putra Ratna Wardani Sanjaya, I Ketut Puja Wirya