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PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI I Gst. B Ngr. P. Putra; Ni Nyoman Sri Rahayu Damayanti; Ni Luh Putu Ratna Wahyu Lestari; Putu Dian Pradnyanitasari; A.A. Ketut Jayawarsa
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Pendampingan Kelompok Usaha Makanan Olahan Laut Di Desa Serangan Ni Nyoman Sri Rahayu Damayanti; Ni Komang Alit Astiari
Dedication : Jurnal Pengabdian Masyarakat Vol 5 No 1 Maret 2021
Publisher : LPPM IKIP Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v5i1.445

Lokasi yang strategis tersebut menyebabkan Desa Serangan memiliki penghasilan utama berupa panganan laut. Usaha makanan olahan laut merupakan salah satu jenis usaha yang diyakini masyarakat di Desa Serangan mampu menopang perekonomian masyarakat sekitar. Para pelaku usaha sebagian besar tidak memiliki pencatatan penjualan. Sebagian kecil pelaku usaha telah memiliki laporan penjualan namun dicatat dengan tidak teratur dan tidak berkelanjutan. Strategi pemasaran dan penjualan mitra yang masih konvensional sudah dirasa tidak tepat dengan kondisi pandemi seperti sekarang. Berdasarkan atas permasalahan tersebut, dilakukan penyuluhan pencatatan penjualan serta penyuluhan konsep penjualan daring sebagai solusinya. Setelah dilaksanakannya program pengabdian, mitra telah memiliki pemahaman terhadap pentingnya pencatatan penjualan. mitra juga telah mampu membuat pencatatan penjualan sederhana. Selain itu, mitra juga telah memiliki pemahaman terhadap konsep penjualan daring, sehingga mampu mengaplikasikan sistem pejualan tersebut di tengah pandemi.

Persepsi Masyarakat Sekitar Terhadap Corporate Social Responsibility Berlandaskan Konsep Tri Hita Karana Pada The Kayon Resort Ubud Ni Kadek Eva Yanti; I Gusti Ayu Intan Saputra Rini; Ni Nyoman Sri Rahayu Damayanti; Ni Made Satya Utami
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.2.2368.108-113

Penelitian ini bertujuan untuk mendeskripsikan implementasi Corpotare Social Responsibility dan persepsi masyarakat berlandaskan konsep Tri Hita Karana pada The Kayon Resort Ubud yang diukur berdasarkan variabel Pawongan, Palemahan, dan Parahyangan. Penelitian ini dilakukan pada The Kayon Resort Ubud. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 orang sebagai responden. Pengumpulan data dilakukan dengan penyebaran kuisioner dan wawancara. Analisis data dalam penelitian ini menggunakan teknik analisis data kualitatif dan data kuantitatif dengan menggunakan metode kombinasi (mix method). Hasil dari penelitian ini menunjukan bahwa implementasi Corpotare Social Responsibility dan persepsi masyarakat berlandaskan konsep Tri Hita Karana pada The Kayon Resort Ubud yang dinilai berdasarkan variabel Pawongan, Palemahan, dan Parahyangan sudah dilakukan dengan baik. Berdasarkan hasil analisis tersebut maka pihak hotel The Kayon Resort Ubud harus mempertahankan dan meningkatkan program Corporate Social Responsibility yang berlandaskan konsep Tri Hita Karana secara optimal.

Analisis kesehatan Lembaga Perkreditan Desa (LPD) se-Kabupaten Badung A.A Pt. Agung Mirah Purnama Sari; Ni Nyoman Sri Rahayu Damayanti; I Wayan Gde Yogiswara Darma Putra
MBR (Management and Business Review) Vol 5 No 2 (2021): Desember
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i2.5787

Lembaga Perkreditan Desa (LPD) was established to strengthen the socio-cultural and economic life of the Balinese indigenous people, its implementation is not subject to the central government, but refers to local policies. The purpose of the study was to analyze the health of the LPD in Badung Regency. This is a descriptive study with a quantitative approach, using secondary data from LPD financial statements for 2017-2019. During 2017–2019 LPDs in the healthy category experienced an increase of 1%, for the fairly healthy category it did not change, the less healthy category increased by 3%, and the unhealthy decreased by 4%. LPD health analysis was measured by CAEL analysis. In 2017, 2018, and 2019 respectively, there were 13, 12, and 9 unhealthy LPDs; 5, 10, and 8 are not healthy; 24, 21, and 24 are quite healthy; and 61, 60, and 62 in the healthy category.

PENGARUH SIFAT KEPRIBADIAN PADA KINERJA AUDITOR Ni Nyoman Sri Rahayu Damayanti
Accounting Profession Journal (APAJI) Vol. 3 No. 1 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i1.19

Penelitian ini bertujuan untuk menguji conscientiousness, locus of control, self-esteem, self-efficacy, dan openness to experience pada kinerja auditor Penelitian dilakukan pada auditor yang bekerja pada Kantor Akuntan Publik di Bali yang termasuk dalam Direktori Ikatan Akuntan Publik Indonesia (IAPI) tahun 2019. Pengambilan sampel penelitian ini adalah metoda purposive sampling. Data dikumpulkan menggunakan metoda survei dengan wawancara dan kuesioner. Responden dari penelitian sebanyak 41 auditor. Hasil uji instrumen penelitian menunjukan bahwa instrument yang digunakan pada penelitian ini telah valid dan reliabel. Data penelitian memenuhi syarat bahwa data berdistribusi normal dan model yang digunakan tidak mengandung adanya multikolinearitas dan heteroskedastisitas. Pengujian hipotesis dengan uji statistik t menunjukkan bahwa variabel locus of control, self-esteem, self-efficacy, dan openness to experience berpengaruh positif terhadap kinerja auditor, sedangkan variabel conscientiousness pengaruhnya tidak signifikan pada kinerja auditor.

PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MOTIVASI PADA KINERJA AUDITOR (STUDI KASUS PADA BPK RI JAKARTA) Ni Nyoman Sri Rahayu Damayanti; I Made Andika Pradnyana Wistawan
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.

Factors That Affect Career Interest as A Public Accountant Ni Nyoman Sri Rahayu Damayanti; A.A. Pt. Agung Mirah Purnama Sari
International Journal of Education, Information Technology, and Others Vol 4 No 4 (2021): International Journal of Education, information technology and others
Publisher : Peneliti.net

A persons’ career selection is based on the perception, personality, interests, abilities, and background of knowledge possessed by the individual. For accounting students, there are several areas of work that can be used as an alternative to career interests. In general, the desire of accounting students is to become a professional in the field of accounting. There are several factors that affect the career interest of an accounting student. Financial and non-financial aspect are two main reasons for people to choose their career. Financial award, professional recognition, behavior of the student, and the understanding of public accountant law are believed to be able to influence a persons’ career interests. The type A behavior is one type of people behavior that used as a behavior variable in this study. The respondents in this study are accounting students that already pass the 7th semester or still in 7th semester that study in the private universities in Denpasar. Data collection techniques are carried out by questionnaire method. The instruments are valid and reliable. The data already free from classical assumption problem. The data was analyzed by multiple linear regression analysis. The result showed that financial award, professional recognition, type A behavior, and the understanding of public accountant law have a positive and significant impact on career interest of accounting students as public accountant.

Pendampingan Kelompok Usaha Makanan Olahan Laut Di Desa Serangan Ni Nyoman Sri Rahayu Damayanti; Ni Komang Alit Astiari
Dedication : Jurnal Pengabdian Masyarakat Vol 5 No 1 Maret 2021
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v5i1.445

Lokasi yang strategis tersebut menyebabkan Desa Serangan memiliki penghasilan utama berupa panganan laut. Usaha makanan olahan laut merupakan salah satu jenis usaha yang diyakini masyarakat di Desa Serangan mampu menopang perekonomian masyarakat sekitar. Para pelaku usaha sebagian besar tidak memiliki pencatatan penjualan. Sebagian kecil pelaku usaha telah memiliki laporan penjualan namun dicatat dengan tidak teratur dan tidak berkelanjutan. Strategi pemasaran dan penjualan mitra yang masih konvensional sudah dirasa tidak tepat dengan kondisi pandemi seperti sekarang. Berdasarkan atas permasalahan tersebut, dilakukan penyuluhan pencatatan penjualan serta penyuluhan konsep penjualan daring sebagai solusinya. Setelah dilaksanakannya program pengabdian, mitra telah memiliki pemahaman terhadap pentingnya pencatatan penjualan. mitra juga telah mampu membuat pencatatan penjualan sederhana. Selain itu, mitra juga telah memiliki pemahaman terhadap konsep penjualan daring, sehingga mampu mengaplikasikan sistem pejualan tersebut di tengah pandemi.

Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali Dewa Ayu Shiinta Widhiaswari; I Made Wianto Putra; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2934.54-59

The purpose of this study was to determine the Time Budget Pressure, Locus of Control, Task Complexity and Turnover Intention affect the dysfunctional behavior of auditors at KAP in Bali Province. The number of samples in this study were 82 auditors. The sampling technique used is a non-probability sampling method. The data analysis technique in this study is multiple linear regression analysis. Based on the results of the analysis, it was found that Time Budget Pressure and Locus Of Control had a negative effect on the Auditor's Dysfunctional Behavior at the Public Accounting Firm in Bali Province. Task Complexity and Turnover Intention have a positive effect on the Dysfunctional Behavior of the Auditor at the Public Accounting Firm in Bali Province.

Pengaruh Return on Assets, Return on Equity, Earning Per Share dan Debtto Equity Ratio Terhadap Harga Saham Kadek Angga Tirta; Partiwi Dwi Astuti; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4712.28-33

This research aims to analyze the effect of return on assets, return on equity, earnings per share, and debt to equity ratio on stock prices. The population of this study is a consumer goods industry sector company listed on the Indonesia Stock Exchange for the period 2017-2019. The determination of the sample was done using purposive sampling techniques and there were 23 companies that were research samples from 40 companies during the pangamatan period. The data used in this study is secondary data in the form of company financial statements with the year 2017, 2018, 2019 obtained from the www.idx.co.id website. Data analysis techniques use descriptive statistics, classical assumption tests, and multiple linear regressions. The results of this study show that return on asset negatively and significantly affects stock prices; return on equity has a positive and significant effect on the stock price; earnings per share have a positive and significant effect on the stock price; and the debt to equity ratio has a negative and insignificant effect on the stock price.

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