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All Journal Krisna: Kumpulan Riset Akuntansi AKRUAL: Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram JAIM (Jurnal Abdi Masyarakat) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Behavioral Accounting Journal
Putu Dian Pradnyanitasari, Putu Dian
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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 SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop spiritual strength, self-control, personality, intelligence, noble character, and skills needed by themselve, and society. Good competence is one aspect that can improve student learning outcomes. Student competency is not the same as those of other student.  Competency can be formed from outside or from within the individual itself. Family support, environment, and the condition of facilities and infrastructure is one factor that give a big impact to person’s competencies. A person's behavior will be characterized by the nature of his personality. Locus of control and self-efficacy are two traits that able to change a person's behavior into one action or effort to carry out the learning process. The respondents of this study were Accounting students of Warmadewa University which already passed the 7’th semester. Data were collected by questionnaire technique. This research used multiple linear regression analysis to analyze the data. The results showed that internal locus of control and self-efficacy have a positive and significant effect while external locus of control has a positive but not significant effect in the accounting section.   Keywords: Internal Locus of Control, External Locus of Control, Self Efficacy, and Understanding of Accounting  
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

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.
Pengaruh Persepsi dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah terhadap Penggunaan Informasi Akuntansi Ni Made Intan Priliandani; Putu Dian Pradnyanitasari; Komang Adi Kurniawan Saputra
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i1.1608

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis persepsi aktor UMKM tentang penggunaan informasi akuntansi dan untuk menganalisis pengaruh pengetahuan akuntansi aktor UKMKM terhadap penggunaan informasi akuntansi. Penelitian ini diharapkan dapat memberikan pertimbangan kepada UMKM di wilayah Gianyar bahwa dengan pengetahuan dan pengalaman yang cukup mengenai akuntansi akan dapat menggunakan informasi akuntansi dengan baik dan dapat menghasilkan laporan keuangan perusahaan sehingga catatan pada keuangan perusahaan akan menjadi direkam dengan benar. Teknik pengumpulan data menggunakan metode campuran analisis yaitu menggunakan data kuantitatif dengan kuesioner dan kemudian secara kualitatif menggunakan wawancara. Populasi dalam penelitian ini adalah semua UMKM di Kabupaten Gianyar yang usahanya berada di sektor perdagangan yang berjumlah 17.143 pedagang. Sampel dalam penelitian ini diambil menggunakan rumus Slovin, teknik penentuan sampel dengan simple random sampling sehingga sampel berjumlah 100 pedagang. Untuk menjawab hipotesis dalam penelitian ini teknik analisis data yang digunakan adalah dengan menggunakan regresi linier berganda.
Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Ketut Puja Wirya Sanjaya
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2306

Abstract

The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).
PKMS PEMBERDAYAAN IBU RUMAH TANGGA BERBASIS EKONOMI KREATIF MELALUI USAHA PEMBUATAN KUE TRADISIONAL DI BANJAR BLAHTANAH SUKAWATI Putu Dian Pradnyanitasari; Putu Yudha Asteria Putri; Ida Ayu Agung Idawati
Jurnal Abdi Masyarakat Vol 3, No 1 (2019): Jurnal Abdi Masyarakat (JAIM)
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v3i1.537

Abstract

Market snacks are foods that are usually bought from traditional markets. Until now the market snacks are still very popular for family snacks and served to guests. One type of market snacks that are well known from any times to the present is the sagon cake. In Bali the sagon cake which is commonly called "jaje sagon" is very popular, especially when it is approaching the feast day of "jage sagon" which is very popular in the market. This traditional cake made from coconut and sticky rice flour is the result of production from a home industry (IRT) business using simple equipment. The problems faced by partners include: 1) Do not have a bookkeeping or records related to income, expenses, production costs and profit and loss. 2) Do not have knowledge about management accounting practices related to the calculation of cost of production, cost of orders, capital budgeting and the performance of UMKM in conducting their business activities. 3) Do not understand corporate governance. 4) Don't have a marketing system like social media. 5) Unattractive product packaging and lack of product variation. The solutions offered for this problem are 1) Assisting in making simple financial books and reports. 2) Assist and provide management accounting training. 3) Provide training on the application of corporate governance, especially relating to the determination of production and marketing strategies. 4) Make social media to help in product marketing and provide assistance in its use. 5) Help make new packaging more attractive so that it can increase marketing and make alternative jaje sagon that is more varied from more contemporary flavors or forms.
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.
PKMS PEMBERDAYAAN IBU RUMAH TANGGA BERBASIS EKONOMI KREATIF MELALUI USAHA PEMBUATAN KUE TRADISIONAL DI BANJAR BLAHTANAH SUKAWATI Putu Dian Pradnyanitasari; Putu Yudha Asteria Putri; Ida Ayu Agung Idawati
Jurnal Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Abdi Masyarakat (JAIM)
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v3i1.537

Abstract

Market snacks are foods that are usually bought from traditional markets. Until now the market snacks are still very popular for family snacks and served to guests. One type of market snacks that are well known from any times to the present is the sagon cake. In Bali the sagon cake which is commonly called "jaje sagon" is very popular, especially when it is approaching the feast day of "jage sagon" which is very popular in the market. This traditional cake made from coconut and sticky rice flour is the result of production from a home industry (IRT) business using simple equipment. The problems faced by partners include: 1) Do not have a bookkeeping or records related to income, expenses, production costs and profit and loss. 2) Do not have knowledge about management accounting practices related to the calculation of cost of production, cost of orders, capital budgeting and the performance of UMKM in conducting their business activities. 3) Do not understand corporate governance. 4) Don't have a marketing system like social media. 5) Unattractive product packaging and lack of product variation. The solutions offered for this problem are 1) Assisting in making simple financial books and reports. 2) Assist and provide management accounting training. 3) Provide training on the application of corporate governance, especially relating to the determination of production and marketing strategies. 4) Make social media to help in product marketing and provide assistance in its use. 5) Help make new packaging more attractive so that it can increase marketing and make alternative jaje sagon that is more varied from more contemporary flavors or forms.
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 Ely Kartikaningdyah Endra, I Nyoman Gde Deny Larasdiputra I Gusti Ayu Ratih Permata Dewi I Nyoman Endra Ida Ayu Agung Idawati Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Putra, I Gst. B Ngr. P. Putra, I Gst. B. Ngr. P. Putu Yudha Asteria Putri Sanjaya, I Ketut Puja Wirya Sri Rahayu Damayanti