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Analisis Yajna Sebagai Dasar Pengembangan Mutu Karakter Peserta Didik Di Sekolah Menengah Pertama Gurukula Nurhayanti, Ketut; Suprapto, Putu Adi
Jurnal Penjaminan Mutu Vol 4, No 2 (2018)
Publisher : LPM IHDN Denpasar

This study is to analyze the teachings of yajna as the basis for the character formation of learners in Gurukula Junior High School. As a school that implements the pasraman education system, the Gurukula Junior High School in making the program of activities that will be applied in schools is always based on religious teachings. This research use qualitative research method by using research instrument of interview, observation and also documentation study. The results of data analysis in this study using qualitative description. The result of this study is that the yajna teachings applied in the First Middle School Gurukula is a simple yajna teaching such as cleaning the pasraman environment, cooking for all residents of the dorm, greeting every visitor. The activity is very effective to form and develop the good character of learners like honest, responsible, independent, friendly and polite, discipline and so forth.

INTERNALISASI NILAI AKUNTABILITAS DALAM TUGAS PROYEK UNTUK MENGEMBANGKAN KECERDASAN SPIRITUAL MAHASISWA Nurhayanti, Ketut; Astri Pramitari, I Gusti Ayu
GUNA WIDYA: JURNAL PENDIDIKAN HINDU Vol 6, No 2 (2019)
Publisher : Institut Hindu Dharma Negeri Denpasar

the purpose of this study is to make student learning assessment instruments for Hindu subjects in the form of project assignments that contain the basic values of accountability as an effort to develop students' spiritual intelligence. This study uses a type of qualitative research assisted with qualitative data. Data of research subjects were 28 respondents using observation, interview and questionnaire data collection techniques. The data analysis technique uses descriptive qualitative, which is to describe the symptoms or results of the research in a narrative manner. The results of this study indicate that the application of project tasks that contain the value of accountability is able to develop an attitude of responsibility, independence and respect for others to students. This attitude is part of behavior that reflects spiritual intelligence.

EFEKTIVTIAS PEMBELAJARAN DARING PADA PENDIDIKAN VOKASI Nurhayanti, Ketut
Jurnal Penjaminan Mutu Vol 7, No 2 (2021)
Publisher : LPM IHDN Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jpm.v7i2.2623

This study aims to describe the effectiveness of online learning in vocational colleges in Hindu theory courses and electrical installation practices. Assessment indicators are student learning outcomes, learning completion, student interests and motivations as well as attractive learning experiences experienced by students during online learning. Quality research with qualitative descriptive research approach is used in this study. Data collection techniques using questionnaires in the form of essays are disseminated through the google form platform and interviews conducted with google meet. Respondents numbered 50 students. The results of online learning research are effective if reviewed from indicators of the value of learning outcomes and complete materials but are not effective if reviewed from behavior changes. Indicators of attractive learning experience will be fun assuming the media used and lecturers can package materials in an interesting, interest and motivational learning students more to the obligation to get value and no other learning alternatives except online.

Analisis Yajna Sebagai Dasar Pengembangan Mutu Karakter Peserta Didik Di Sekolah Menengah Pertama Gurukula Nurhayanti, Ketut; Suprapto, Putu Adi
Jurnal Penjaminan Mutu Vol 4, No 2 (2018)
Publisher : LPM IHDN Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jpm.v4i2.566

This study is to analyze the teachings of yajna as the basis for the character formation of learners in Gurukula Junior High School. As a school that implements the pasraman education system, the Gurukula Junior High School in making the program of activities that will be applied in schools is always based on religious teachings. This research use qualitative research method by using research instrument of interview, observation and also documentation study. The results of data analysis in this study using qualitative description. The result of this study is that the yajna teachings applied in the First Middle School Gurukula is a simple yajna teaching such as cleaning the pasraman environment, cooking for all residents of the dorm, greeting every visitor. The activity is very effective to form and develop the good character of learners like honest, responsible, independent, friendly and polite, discipline and so forth.

EFEKTIVTIAS PEMBELAJARAN DARING PADA PENDIDIKAN VOKASI Nurhayanti, Ketut
Jurnal Penjaminan Mutu Vol 7, No 2 (2021)
Publisher : LPM IHDN Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jpm.v7i2.2623

This study aims to describe the effectiveness of online learning in vocational colleges in Hindu theory courses and electrical installation practices. Assessment indicators are student learning outcomes, learning completion, student interests and motivations as well as attractive learning experiences experienced by students during online learning. Quality research with qualitative descriptive research approach is used in this study. Data collection techniques using questionnaires in the form of essays are disseminated through the google form platform and interviews conducted with google meet. Respondents numbered 50 students. The results of online learning research are effective if reviewed from indicators of the value of learning outcomes and complete materials but are not effective if reviewed from behavior changes. Indicators of attractive learning experience will be fun assuming the media used and lecturers can package materials in an interesting, interest and motivational learning students more to the obligation to get value and no other learning alternatives except online.

E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi I Nyoman Darmayasa; Bagus Putra Wibawa; Ketut Nurhayanti
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3949

AbstractThis research aims to analyze the effect of e-filling application and tax volunteers role to individual taxpayers compliance. In addition, this research also analyzes the effect of tax volunteers role as moderating variable on e-filling application to individual taxpayers compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayers compliance. While there is no significant effect from the moderation of tax volunteers role in e-filling application to individual taxpayers compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteer.Abstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi.

INTERNALISASI NILAI AKUNTABILITAS DALAM TUGAS PROYEK UNTUK MENGEMBANGKAN KECERDASAN SPIRITUAL MAHASISWA Ketut Nurhayanti; I Gusti Ayu Astri Pramitari
GUNA WIDYA: JURNAL PENDIDIKAN HINDU Vol 6, No 2 (2019)
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/gw.v6i2.1154

the purpose of this study is to make student learning assessment instruments for Hindu subjects in the form of project assignments that contain the basic values of accountability as an effort to develop students' spiritual intelligence. This study uses a type of qualitative research assisted with qualitative data. Data of research subjects were 28 respondents using observation, interview and questionnaire data collection techniques. The data analysis technique uses descriptive qualitative, which is to describe the symptoms or results of the research in a narrative manner. The results of this study indicate that the application of project tasks that contain the value of accountability is able to develop an attitude of responsibility, independence and respect for others to students. This attitude is part of behavior that reflects spiritual intelligence.

Analysis of Audit Planning on Financial Report Based on Time Pressure Perspective at Public Accountant of Budhananda Munidewi (Case Study at KM Institution) IGA Kameswari; N M W D Pratiwi; K Nurhayanti
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1552

This research aims to analyze the conformity of financial statement audit planning based on a time pressure perspective. This research using financial statement audit planning design of Budhananda Munidewi Public Accountant Office in this case is quality control system. Data collection methods used were questionnaires, observations, interviews, and documentation techniques. The analysis technique in this research is qualitative descriptive analysis. The results of this research show that (1) the results of comparing working hours of normal time with working hours which are under time pressure say that there is a reduction in working hours taken by the auditor in completing the audit assignments which were 184 working hours to 128 working hours. (2) the comparison of the design of financial report audit planning based on the perspective of time pressure is said that there is an audit plan that is not implemented such as an audit engagement letter is not made, an audit proposal is not made so that the audit strategy is not used, and the determination of audit risk and initial materiality is not done.

The Effects of Task Complexity, Professional Auditor Skepticism, and Motivation of Auditors Against Quality of Audit on Public Accountants in Bali I K Haryana; I B A Yasa; K Nurhayanti
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1286

Audit quality is the probability of an auditor in finding violations and reporting an error or misappropriation that Occurs in the client's accounting system. Quality is influenced by various factors, while the factors used in this study to PROVE the effect on audit quality include the complexity of tasks, Skepticism of professional auditors, and auditors motivation. The purpose of this study is to Determine the effect of task complexity, Skepticism of professional auditors and auditors on audit quality motivation at KAP in Bali. Population in this research is all Public Accounting Firm Bali exist in the which have been registered in the directory of Certified 2017. Sampling method in this research use or saturated sample census method. The number of respondents used was 71 respondents. The hypothesis was tested with a significance level of 5% (percent) using Partial Least Square (PLS) through the SmartPLS 3.0 application. The results Showed that the complexity of tasks, professional Skepticism of auditors and auditors motivation have a significant effect on audit quality.

PENERAPAN MODEL PEMBELAJARAN ISU SOSIAL-KEAGAMAAN BERBASIS MASALAH SEBAGAI STRATEGI MENGAJAR AGAMA HINDU DI PERGURUAN TINGGI Ketut Nurhayanti
Soshum: Jurnal Sosial dan Humaniora Vol 7 No 1 (2017): Maret 2017
Publisher : Politeknik Negeri Bali

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

Selama ini guru /dosen lebih sering menggunakan model pembelajaran yang konvensional dengan metode ceramah pada mata kuliah yang bersifat teoritik seperti agama. Berkembangnya paradigma mengenai proses pembelajaran yang tidak lagi bepusat pada pengajar, maka perlu adanya inovasi dalam proses pembejaran agama Hindu di perguruan tinggi. Permasalahan yang dibahas dalam makalah ini adalah pengembangan strategi mengajar dengan model pembelajaran berbasis masalah dan melakukan identifikasi materi ajar pada mata kuliah agama Hindu dalam menerapkan metode pada proses pembelajaran. Penelitian ini bertujuan untuk mengembangkan strategi pengajaran agama Hindu di perguruan tinggi. Metode pengumpulan data menggunakan metode observasi dan kepustakaan dengan hasil analisis data menggunakan deskriptif kualitatif. Hasil pembahasan makalah ini adalah penggunaan isu masalah perspektif ganda merupakan hal terpenting sebagai materi ajar pada penerapan model pembelajaran berbasis masalah. Isu keagamaan terkait dengan toleransi antar umat beragama, pergeseran pemaknaan mengenai tradisi pada masyarakat Bali merupakan materi yang bisa digunakan dalam penerapan model pembelajaran berbasis masalah pada mata kuliah agama Hindu. Penerapan model pembelajaran berbasis masalah dalam proses pembelajaran agama Hindu di perguruan tinggi upaya menyiapkan para kaum intelektual untuk menghadapi permasalahan pada masyarakat dan menemukan solusinya.

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