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KEWENANGAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) UNTUK PENENTUAN KERUGIAN NEGARA DALAM PENANGANAN TINDAK PIDANA KORUPSI I Made Suryawan
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): 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

CORRUPTION Is a very serious global issue and a priority to be immediately eliminated and belonging to extraordinary crime (Extra Ordinary Crime). Combating corruption, however, is not an end in itself, but corruption must be eradicated to achieve the broader goals of creating an effective, efficient and equitable government administration system while enhancing honesty and overall governance integrity. One important element in corruption in accordance with Law Number 31 Year 1999 is the element of loss of the State, which in practice is often a heated debate in the trial between the Legal Counsel and the Public Prosecutor, in particular regarding the certainty of the loss of the State and officials authorized to calculate loss of that State.
STATUS HUKUM KRAMA DESA ADAT YANG BERALIH AGAMA HINDU TERKAIT TANAH KARANG DESA: (Studi Kasus Di Br. Gria Cucukan, Desa Selat, Klungkung) I Made Suryawan
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 7 No. 1 (2018): 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

The status and function of customary lands causes land problems to be complex, which can be a source of visible legal and social problems in various forms of land disputes. Similarly, the land of the village yard did not escape from the dispute. There are several factors such as economic, social, customs, which lead to the occurrence of land disputes of the village yard, as well as by religious converts. This will cause two problems that is 1). Are religious converts still entitled to the reef land of the village? And 2). How to resolve in case of land coral reefs? Based on literature study it can be concluded that 1). For Krama Desa Adat who moved from Hinduism to another religion is automated rights and obligations as the lost village manners, including in terms of land occupied village coral and 2). Way of solving cases related coral village land are: the traditional village has the power to implement the rules awig apply through prajuru village by way of promoting consensus, and where they are not able to be completed in the presence of the leaders of the village which is authorized for it, and when it is not also can the case / dispute can be submitted to the authorities or the national legal domain.
POTENSI EKSPOR SENTRA KERAJINAN KERAMIK PEJATEN Ni Putu Yuria Mendra; Tjokorda Istri Praganingrum; Ni Putu Sintya Saraswati; I Made Suryawan
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 2, No 1 (2018): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.664 KB) | DOI: 10.31764/jpmb.v2i1.556

Abstract

Bali dikenal sebagai daerah seni dan tujuan wisata nasional maupun internasional memiliki beraneka ragam bentuk kerajinan seni salah satunya adalah usaha kerajinan keramik. Dewasa ini peminat keramik semakinbertambah, baik dari kalangan bawah maupun kalangan atas, sehingga hal ini mendorong UKM yang bergerak di bidang keramik berupaya meningkatkan usahanya agar dapat meraih pangsa pasar baik lokal maupun internasional. UKM dalam kegiatan ini yaitu Durya Keramik dan Mika Keramik. Berdasarkan hasilobservasi yang telah dilakukan tim ternyata kedua UKM memiliki permasalahan yaitu 1) Peralatan dalam proses produksi masih tradisional dan banyak peralatan yang rusak dan; 2) Minim dalam teknik pewarnaan keramik (glasir); 3) Tidak memiliki katalog; 4) Belum memiliki website; 5) Dalam tahapan produksi belummenerapkan sesuai standard operation procedur (SOP); dan 6) Tidak memperhatikan kesehatan dan kebersihan dalam bekerja. Solusi yang ditawarkan pada kedua mitra yaitu 1) Peremajaan peralatan denganmelakukan pembelian peralatan berupa mesin putar listrik dan plat oven; 2) Pelatihan teknik pewarnaan keramik (glasir); 3) Pembuatan katalog; 4) Pembuatan website; 5) Penerapan standard operation procedur(SOP); dan 6) Pengadaan masker dan apron (celemek) bagi pekerja. Melalui kegiatan ini dapat membantu UKM meningkatkan kapasitas dan kualitas produksi yang akhirnya dapat meningkatkan profitabilitas dari usaha tersebut.
Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.287 KB) | DOI: 10.32535/ijabim.v4i3.682

Abstract

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud.
ACCOUNTING FRAUD IN VILLAGE CREDIT INSTITUTION (LPD) IN DENPASAR CITY Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.467

Abstract

The importance of financial statements for a company causes financial statements to be prepared accurately and according to accounting rules. In fact there are still irregularities in the financial statements so that information becomes irrelevant and unreliable. This deviation is one of the accounting fraudulent actions. With the high risk of fraud on financial statements, it is necessary to study related trends in accounting fraud. The results of the study indicate that the effectiveness of internal control has a positive effect on the tendency of accounting fraud. While information asymmetry, compliance with accounting rules and management morality does not affect the tendency of accounting fraud in village credit institution.
Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v4i3.682

Abstract

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud.