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The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs) Putu Kepramareni; Ni Nyoman Santi Dewi; Ida Ayu Nyoman Yuliastuti; Yolanda Patrician Simanjuntak
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3604

Abstract

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs.
Internal Aspects in their Impact on the Quality of Financial Reports of Gianyar Village Credit Institutions (LPD) Sagung Oka Pradnyawati; Putu Kepramareni; Ni Putu Indah Kusumawati; Luh Gde Pasek Puspa Dewi
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2957

Abstract

There is no other region that has the Village Credit Institution (LPD), a financial institution run by traditional villages, except Bali. The sustainability of LPDs needs to be maintained. Indicators for assessing the health of LPDs can be through financial reports submitted to supervisory institutions in each district/city. Two of the forty LPDs in the Gianyar sub-district (2021) do not submit reports, and many reports do not meet user needs; this is also a common occurrence in other locations. The author raises this issue to be researched from the LPD's internal side, such as understanding accounting, supervisory bodies, use of information technology, leader ethics and HR competency. The questionnaire is completed by all parties involved in the preparation of financial reports, and the author gathers data directly. Researchers tested and found a positive relationship between the use of information technology, leader ethics and HR competency on the quality of the financial reports produced. However, understanding of accounting and regulatory bodies does not show a significant influence.
Implementing Good Corporate Governance in Enhancing Village Credit Institutions’ Performance Ni Putu Natasya Padma Dewi; Sagung Oka Pradnyawati; Putu Kepramareni
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 2 (2025): July 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i2.4061

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa or LPD) are unique financial organizations found only in Bali, operating under local customary laws. While the number of LPDs continues to grow, their performance and governance quality have not shown similar progress. In 2024, several LPDs were classified as unhealthy, with a notable case in Serangan Village where corruption led to institutional closure. This study explores how Good Corporate Governance (GCG) impacts LPD performance. Using a quantitative approach, data were collected through questionnaires and informal interviews, then analyzed using multiple linear regression. The t-test results indicate that the significance values for each variable are below the 0.05 threshold, indicating that all five GCG principles transparency, accountability, responsibility, independence, and fairness—significantly and positively influence LPD performance. The findings highlight that strong governance practices support ethical operations and performance improvements in local financial institutions. Practically, the study urges LPD management to consistently apply GCG principles to prevent mismanagement and maintain public trust. Local governments and regulators are encouraged to enhance oversight mechanisms rooted in cultural values and offer regular training for LPD leaders
Organizational Citizenship Behavior as Mediator: Competence and Commitment Effects on Performance Tri Hapsari Ni Komang; Kepramareni Putu; Dwi Puspitawati Ni Made; Suardhika I Nengah
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.4069

Abstract

The performance of public service agencies, such as the Regional Disaster Management Agency (BPBD) of Badung Regency, plays a crucial role in ensuring community satisfaction. Recent declines in the public satisfaction index have raised concerns over employee competence and commitment. This study examines the influence of competence and organizational commitment on employee performance, with organizational citizenship behavior (OCB) as a mediating variable. Using a quantitative approach and a census method, data were collected from 85 BPBD employees and analyzed with Partial Least Squares (SmartPLS 4). The results show that competence (? = 0.398, t = 3.664, p 0.001) and commitment (? = 0.272, t = 2.798, p 0.001) significantly improve performance. Both competence (? = 0.506) and commitment (? = 0.399) positively influence OCB, which in turn significantly enhances performance (? = 0.269, t = 2.841, p = 0.005). Mediation testing confirms that OCB partially mediates the effects of competence (? = 0.136, p = 0.029) and commitment (? = 0.107, p = 0.015) on performance. These findings highlight the importance of fostering OCB to maximize the positive impact of competence and commitment on service quality
Firm Value as an Intervening Variable in the Relationships of Liquidity, Leverage, and Profitability in the Hospitality and Tourism Sector Putu Kepramareni; Sagung Oka Pradnyawati
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3240

Abstract

One of the benchmarks in assessing the success of an investment activity is based on the acquisition of stock returns. During the pandemic, the hotel, restaurant, and tourism industry sector was very significantly affected. Various travel restriction policies to the closure of tours caused a drop in capital market activity in this sector. The author uses firm value as a mediation to examine various factors such as profitability, liquidity, and leverage which can affect stock returns in the hotel, restaurant, and tourism industry sector. Financial report publications are used as data sources and research objects which are then analyzed and studied using Partial Least Square (PLS) as a test tool. Testing and analysis obtained the fact that the ratio of the ability to fulfill current liabilities (liquidity), the ratio of debt (leverage), and the ratio of profits (profitability) significantly affect the formation of firm value. Firm value can directly affect stock returns but as a whole, the variables cannot provide a significant direct effect on stock returns without being mediated by firm value. It can be concluded that high stock returns in the sectors tested can be influenced by liquidity, leverage, and profitability with good company value. Further research development could pay attention to direct factors such as accounting profits.
Asri Jewellery's Online Marketing During the Covid 19 Pandemic in Tampaksiring Village, Gianyar Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri; I Gede Cahyadi Putra
Journal of The Community Development in Asia Vol 4, No 3 (2021): September 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v4i3.1185

Abstract

This study was carried out at Asri Jewellery engaged in a craft of bone carving, located at Br. Mantring, Tampaksiring Village, Bali. The training, mentoring, and evaluation methods for the sustainability of service activities. The results were the installation of wifi and neon boxes, website creation, product catalogs and brochures, business cards and business stamps, and online promotion assistance and through social media and marketplaces. The activities that have been carried out have provided the benefit of increasing a wider market share which resulted in the income maintained during the COVID-19 pandemic.
Quantity And Quality Of Production The Asri Art Bone Waste Carving Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
Journal of The Community Development in Asia Vol 2, No 3 (2019): September 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v2i3.574

Abstract

Asri art bone waste carving is one of the carving cow and buffalo bone waste which is an icon of Tampaksiring Village. Some problems faced by Asri are not having a place to store raw materials, the quantity of production is still relatively low, and product quality control is still lacking. To overcome these problems, the solutions provided are making raw material storage, providing production equipment, as well as making and assisting in the implementation of Standard Operating Procedures for production. The results of this activity are the quality of Asri's raw materials to be better maintained, the quantity of Asri's production has increased, and the quality of the products produced can be controlled.
Improvement of Asri Jewelry Production Capacity During Covid-19 Pandemic Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
Journal of The Community Development in Asia Vol 3, No 3 (2020): September 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v3i3.886

Abstract

This study aims to determine strategies for increasing Asri Jewelry production capacity by continuing to apply health protocols during the Covid-19 pandemic. They are socialization, procurement of hand sanitizers, simple handwashing stations, masks, hand gloves, building materials, assistance in repairs, and expansion as well as arrangement of production sites. The study finds that increased workers' awareness of using masks, and hand gloves, a more comfortable workplace, and more structured flow of production activities. This implies that workers' health and safety are fully guaranteed. The improvements of the production site provide workers the comfortability bringing an increase of the total production capacity of Asri Jewelry.
PENGOPTIMALAN PENGELOLAAN PERSEDIAAN DAN EFISIENSI BIAYA OPERASIONAL UNTUK MENINGKATKAN KINERJA USAHA TATISHOP.ID Putu Kepramareni; Kadek Dwi Rostika Putri; Ni Ketut Muliati
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Kegiatan ini dilaksanakan di Tatishop.id, usaha ritel aksesoris dan fashion di Gianyar, Bali, dengan fokus pada pengoptimalan pengelolaan persediaan dan efisiensi biaya operasional. Permasalahan utama mencakup selisih stok fisik dengan sistem, pengendalian internal yang lemah, serta pencatatan biaya yang tidak terstruktur. Program dirancang melalui tahapan observasi, perancangan SOP, pelatihan stock opname berbasis aplikasi kasir iPos 5, penyuluhan, implementasi, dan evaluasi selama 40 hari (3 Maret–13 April 2026). Seluruh program kerja terealisasi 100%, menghasilkan SOP terstruktur, pengurangan selisih stok, dan pengendalian biaya yang lebih efisien. Partisipasi aktif karyawan mendukung peningkatan kinerja usaha melalui pengelolaan berbasis data. Program ini meningkatkan efisiensi operasional, meminimalisir fraud, dan mendukung keberlanjutan UMKM.
Optimization Of Environmental Management And Community Empowerment Through The Role Of Village-Owned Enterprises And MSMES Putu Kepramareni; Ni Luh Widyasari; Made Agung Raharja; Herry Putra Setiawan
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.2832

Abstract

Purpose: This study aims to enhance the competencies of Village-Owned Enterprises (BUMDesa) and Farmer Business Groups in Sembung Gede Village. The main issues addressed include limited financial management skills, lack of knowledge in calculating production costs, insufficient use of technology in marketing, and inadequate waste management practices. Method: The research applies a community service approach through interviews, training sessions, coaching, and evaluations. These methods are designed to strengthen human resources in financial reporting, technology application, and environmental management. Practical Applications: The findings provide practical benefits by equipping local institutions with improved financial literacy, digital marketing skills, and sustainable waste practices, which can strengthen rural economies and support community welfare. Conclusion: The evaluation demonstrates an increase in the competencies of human resources, particularly in cost reporting, technology use, and waste sorting. This confirms that the training program effectively supports capacity building and sustainable community development.
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 Intan Saputra Rini 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 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