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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) at-tamkin: Jurnal Pengabdian kepada Masyarakat International Journal of Supply Chain Management Jurnal Bisnis Terapan Business Management Analysis Journal (BMAJ) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri Jurnal Riset Bisnis dan Manajemen Accounting Profession Journal (APAJI) SOLUSI Jurnal Sewaka Bhakti Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Masyarakat Asia Advances in Global Economics and Business Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Science and Sustainable Development (IJASSD) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Dharma Jnana International Journal of Economics (IJEC) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting SENEMA
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Pengaruh Knowledge Management dan Entrepreneurship Orientation Terhadap Kinerja Organisasi I Wayan Subawa; Ni Putu Eva Widnyani; Putu Kepramareni
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.1-7

Abstract

Strengthening organizational performance is a business strategy that leverages the benefits of new technologies. Creative resources are essential in the digital 4.0 era. Industries with unique products generally originate from rural creative ideas, but these appear to be disappearing due to technological advancements. The purpose of this study is to explore the changing role of human resource management by examining the role of Knowledge Management and Entrepreneurship Orientation on organizational performance. Hypothesis testing was conducted using Partial Least Squares Analysis with the help of the SmartPls application. Data collection was conducted through questionnaires. This study was a survey. The population was rural banks (BPRs) affiliated with Perbalindo and targeted by human resource development programs. The population in this study was all members of the BPR (Regional Banks) throughout Bali targeted by the program, comprising 160 BPRs in Bali, with an average employee size of 15, resulting in a total of 2,400 employees. Sampling was conducted using a random sampling method with a 5% sample size, resulting in a total sample size of 120 individuals spread across Bali. Capture fisheries competitiveness was analyzed using the PLS approach. The results of this study demonstrate that organizational performance is indeed influenced by knowledge management. Likewise, entrepreneurial orientation has a positive and significant impact on organizational performance.
DETERMINASI FAKTOR KEPERILAKUAN DAN KEORGANISASIAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI LPD Putu Kepramareni; Luh Putri Mas Mirayani
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.110-122

Abstract

The rapid development of information technology makes the effective implementation of an accounting information system (AIS) in financial institutions such as Lembaga Perkreditan Desa (LPD) crucial for producing relevant, timely, and accurate financial information. However, delays in financial reporting still occur in several LPDs in Banjarangkan District, indicating that the effectiveness of the AIS is not yet fully optimal. The purpose of this research is to investigate and provide empirical evidence on whether personal technical skills, technological sophistication, management participation, training, and task complexity influence the effectiveness of accounting information systems in LPDs in Banjarangkan District. This research utilized a purposive sampling technique to select a sample of 80 employees from a population of 115 individuals working across 27 LPD units. The analytical approach adopted for hypothesis testing is multiple linear regression analysis. The main results showed that personal technical skills, management participation, and training had a positive effect on the effectiveness of accounting information systems. Conversely, technological sophistication and task complexity have no effect on the effectiveness of the accounting information systems. The main implication of this study is that LPDs must focus on improving employees' technical skills, increasing management's active participation, and providing regular training to ensure the accounting information system operates effectively and efficiently
How Knowledge Transfer Mechanism and Integrity Improve Local Government Performance: Evidence from Indonesian Regional Agencies I Gusti Ayu Ngurah Lita Rumiati; Putu Kepramareni; Gde Bayu Surya Parwita
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1269

Abstract

This study was motivated by the importance of improving the performance of regional government agencies in supporting the implementation of the Government Agency Performance Accountability System (SAKIP) to achieve effective, professional, transparent, and accountable governance. Despite increasing attention to public sector accountability, empirical evidence explaining how competence mediates the relationship between knowledge transfer mechanisms, integrity, and organizational performance remains limited, particularly in Indonesian local governments. The study aimed to analyze the effects of knowledge transfer mechanisms and integrity on the performance of regional government agencies through competence in the Regional Government of Badung Regency. This study employed a quantitative approach using a survey method. The population consisted of 37 regional government agencies within the Regional Government of Badung Regency. The sample was determined using purposive sampling, consisting of employees who were members of the SAKIP Team in each regional government agency. Data were collected through questionnaire distribution and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS), to test direct and indirect relationships between variables. The results showed that the knowledge transfer mechanism had a negative but insignificant effect on the performance of regional government agencies. Integrity had a positive and significant effect on the performance of regional government agencies. Both the knowledge transfer mechanism and integrity had positive and significant effects on competence. Competence also had a positive and significant effect on the performance of regional government agencies and mediated the effects of the knowledge transfer mechanism and integrity on organizational performance. Based on the research results, it can be concluded that improving regional apparatus performance is influenced by the integrity and competence of the apparatus, while the knowledge transfer mechanism contributes to performance improvement through competence as a mediating variable. Therefore, the Badung Regency Government is advised to strengthen the integrity of the apparatus through continuous guidance and supervision and improve the competence of the apparatus through education, training, and capacity building to support the realization of professional and accountable governance.
PENGARUH PROFITABILITAS, IOS, LEVERAGE, GROWTH RATIO DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Anggreni, Ni Nyoman Yulita; Kepramareni, Putu; Dicriyani, Ni Luh Gede Mahayu
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 8 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v8i.5292

Abstract

Kebijakan dividen adalah kebijakan suatu perusahaan dalam penentuan penggunaan laba bersih setelah pajak, yang kemudian dibagikan kepada pemegang saham dalam bentuk dividen, serta kebijakan tersebut juga menentukan berapa banyak dari laba bersih yang harus digunakan untuk mendanai investasi perusahaan. Perusahaan yang mampu membayar dividen tinggi cenderung meningkatkan kepercayaan investor, karena hal ini menandakan bahwa kinerja keuangan perusahaan diprediksi akan baik pada periode berikutnya, sehingga menarik investor baru. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh profitabilitas, investment opportunity set, leverage, growth ratio dan kepemilikan manajerial terhadap kebijakan dividen pada saham blue chip di Bursa Efek Indonesia pada tahun 2022-2024. Sampel penelitian terdiri dari 19 perusahaan dengan 57 observasi yang ditentukan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder yang diambil dari laporan keuangan tahunan, yang dapat diakses dari situs web resmi Bursa Efek Indonesia (IDX). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa investment opportunity set, leverage, growth ratio dan kepemilikan manajerial tidak memengaruhi kebijakan dividen. Sementara itu, profitabilitas memiliki pengaruh positif terhadap kebijakan dividen.
Analisis Determinan Kualitas Pelaporan Keuangan pada Lembaga Perkreditan Desa di Kecamatan Blahbatuh Luh Putri Mas Mirayani; Putu Kepramareni
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.267

Abstract

Lembaga Perkreditan Desa (LPD) di Kecamatan Blahbatuh menghadapi tantangan dalam mempertahankan kualitas laporan keuangan akibat adanya masalah operasional dan krisis kepercayaan. Penelitian ini bertujuan untuk menganalisis pengaruh etika kepemimpinan, pemahaman akuntansi, fungsi badan pengawas, profesionalisme, dan manajemen risiko terhadap kualitas laporan keuangan LPD. Pendekatan kuantitatif digunakan dengan memilih 66 responden dari total 180 pegawai melalui metode purposive sampling. Data yang dikumpulkan melalui kuesioner kemudian dianalisis menggunakan regresi linier berganda. Temuan utama menunjukkan bahwa manajemen risiko berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sebaliknya, etika kepemimpinan, pemahaman akuntansi, fungsi pengawasan, dan profesionalisme tidak menunjukkan pengaruh yang signifikan. Kesimpulannya, mitigasi risiko secara struktural merupakan penentu utama dalam memastikan pelaporan keuangan yang andal pada lembaga ini. Hal ini memberikan implikasi bahwa manajemen LPD harus memprioritaskan penguatan sistem manajemen risiko mereka, serta mengevaluasi kembali implementasi praktis dari pelatihan teknis dan mekanisme pengawasan guna memulihkan kepercayaan publik dan mencegah kegagalan finansial di masa depan.
Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Putu Kepramareni; Sagung Oka Pradnyawati; I Komang Tri Mahendra
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1593

Abstract

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Empowerment Program, Entrepreneurial Competence and Business Growth SMEs in Denpasar I Gede Cahyadi Putra; Putu Kepramareni; Ni Nyoman Ayu Suryandari
Asia Pacific Journal of Management and Education (APJME) Vol 2, No 2 (2019): July 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v2i2.557

Abstract

The purpose of this study is first to measure the extent of direct influence of empowerment programs on entrepreneurial competence and growth of micro, small and medium enterprises and indirect influence of empowerment program on the growth of SMEs through business competence variable. The second provides recommendations for the implementation of empowerment programs that are more appropriate to the needs of SMEs. The research location in Denpasar City with the number of samples of 100 entrepreneurs who have got the empowerment program. Data analysis technique to test the relationship model between variables is Structural Equation Modeling using Partial least Square program.
The Effect of Accountability, Responsibility, Independence, and Fairness on the Performance of Klungkung LPDs Putu Kepramareni; Sagung Oka Pradnyawati
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): July 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i2.1143

Abstract

The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.
Transformasi Digitalisasi Pendidikan Dasar melalui Penguatan Literasi dan Numerasi serta Pemanfaatan Artificial Intelligence (AI) dalam Proses Belajar Mengajar : Pengabdian Ni Putu Ayu Mirah Mariati; Putu Kepramareni; I Wayan Sudiarsa; Ni Komang Ristya Dewi; Ni Made Debby Nindra Dewi; Komang Ayu Desy Handayani Apsari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7677

Abstract

Transformasi pendidikan di era digital menjadi kebutuhan penting dalam meningkatkan kualitas pembelajaran di sekolah dasar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung peningkatan kualitas pendidikan dan kesehatan peserta didik melalui penguatan literasi, numerasi, pemanfaatan teknologi, serta penerapan perilaku hidup bersih dan sehat di SD Negeri 5 Singapadu Kaler. Metode yang digunakan berupa pelatihan, pendampingan, praktik langsung, dan evaluasi melalui observasi, diskusi, serta pemberian pertanyaan sederhana kepada siswa. Program yang dilaksanakan meliputi pelatihan pendidikan di era digitalisasi bagi guru, pelatihan dan pendampingan literasi, numerasi, Calistung, serta English Fun Learning, penyuluhan kesehatan gigi dan mulut, praktik mencuci tangan yang benar, dan sosialisasi pemilahan sampah. Hasil kegiatan menunjukkan adanya peningkatan perhatian dan antusiasme siswa dalam mengikuti pembelajaran serta bertambahnya pemahaman mengenai literasi, numerasi, kesehatan gigi dan mulut, kebersihan tangan, dan pengelolaan sampah. Guru juga memperoleh pengalaman dalam memanfaatkan media digital dan Artificial Intelligence (AI) untuk mendukung pembelajaran. Kegiatan ini memberikan kontribusi positif dalam menciptakan pembelajaran yang inovatif serta membentuk kesadaran siswa terhadap kesehatan dan lingkungan.
Co-Authors ., Ni Luh Putu Widyasari A.A. Putu Wiwik Sugiantari AA. Ketut Budiastra AA. Ketut Budiastra Agus Wahyudi Salasa Gama Ambara Putri, Ni Made Elita Anak Agung Adde Leony Devi Anggreni, Ni Nyoman Yulita Anik Yuesti Astari, Ni Kadek Ayuni Ayu Babro Valentina Ayu R. Rumanti, I Gusti Ayu Rsitha Cahaya Waisnawa Bidari, Wiwin Leony Desak Ayu Sriary Bhegawati Desak Gede Yudik Atika Sari Dewi, Ida Ayu Putri Ratna Dicriyani, Ni Luh Gede Mahayu E. Erlinawati Ernawatiningsih, Ni Putu Lisa Gde Bayu Surya Parwita Gusti Ayu Ari Dewi Herry Putra Setiawan I Dewa Ayu Tita Permata Tabita I Dewa Gede Agung Pandawana I Gede Cahyadi Putra I Gst. Ngurah Bagus Gunadi I Gusti Agung Ayu Istri Lestari I Gusti Agung Teja Kusuma I Gusti Ayu Asri Pramesti I Gusti Ayu Asta Yunisari I Gusti Ayu Ngurah Lita Rumiati I Gusti Ayu Triwidyaningsih I Gusti Ngurah Bagus Gunadi I Ketut Setia Sapta I Ketut Sudipta Giri I Komang Suryadnya Diputra I Komang Tri Mahendra I Made Aditya Wardana I Made Wira Darma Yuda I Nengah Suardhika I Nyoman Fajar Ananta Putra I Putu Mega Juli Semara Putra, I Putu Mega Juli I Wayan Satria Dharma Putra I Wayan Subawa I Wayan Sudiarsa I Wayan Wahyu Wira Udytama Ida Ayu Komang Tiara Pratistha Sari Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Putri Ratna Dewi Ida Ayu Ratih Manuari Idayani, Ni Putu Tisha Manika Intan Saputra Rini, I Gusti Ayu Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Dwi Rostika Putri Kadek Masyi Kagatanaribe, Zerlinda Diah Ayu Komang Ayu Desy Handayani Apsari Komang Ayu Muliahati Luh Febriani Luh Gde Pasek Puspa Dewi Luh Gde Pasek Puspa Dewi Luh Kemala Putri Widhiari Luh Pande Eka Setiawati Luh Pasek Intan Rahmayani Luh Putri Mas Mirayani Luh Putri Mas Mirayani Luh Wahyuningsih Made Agung Raharja Made Ardinda Rika Pratiwi Maria Yessica Halik Murti, Ni Putu Mita Ari Nengah Landra Ni Kadek Ani Widiani Ni Kadek Ayuni Astari Ni Kadek Nonik Rasminingsih Ni Ketut Muliati Ni Komang Dita Octarisa Ni Komang Ristya Dewi Ni Komang Tri Setyasih Ni Luh Gde Novitasari Ni Luh Gede Novitasari Ni Luh Gede Putu Purnawati Ni Luh Putu Dewi Sukarini Ni Luh Putu Dila Agustini Ni Made Ayu Nisa Oktaviani Ni Made Debby Nindra Dewi Ni Made Dwi Puspitawati Ni Made Dwika Sari Ni Made Elita Ambara Putri Ni Made Ulantari Ni Nyoman Alit Swandewi Ni Nyoman Ayu Suryandari Ni Nyoman Santi Dewi Ni Nyoman Teja Cahyanti Ni Putu Astiti NI PUTU AYU MIRAH MARIATI Ni Putu Eva Widnyani Ni Putu Indah Kusumawati Ni Putu Indah Kusumawati Ni Putu Lisa Ernawatiningsih Ni Putu Mira Andika Putri Ni Putu Natasya Padma Dewi Ni Putu Nita Anggraini Ni Putu Sri Savitri Ni Putu Tisha Manika Idayani Ni Putu Yeni Astiti Ni Wayan Amira Uyeni Ni Wayan Ari Suarningsih Ni Wayan Indah Sari Ni Wayan Ratna Puspa Dewi Ni Wayan Rustiarini Nyoman Kusuma Adnyana Mahaputra Pradnyawati, KM Diah Monika Pradnyawati, Sagung Oka Primadona, Ida Ayu Lidya Putra, Gede Bagus Brahma Putu Ayu Diah Widari Putri Putu Diana Sanjiwani Putu Sugiastuti Sri Dewi, Dewa Ayu Sri Indriani, Ida Ayu Sri Widiasih Sujana, Ni Made Wanda Diajeng Suryaningsih, Ni Wayan Ayu Tanto Widyanto Tri Hapsari Ni Komang Tutut Apriliawati Ulantari, Ni Made Wiwin Leony Bidari Yolanda Patrician Simanjuntak Yura Karlinda Wiasa Putri Zerlinda Diah Ayu Kagatanaribe