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<![CDATA[KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN ANALISIS BERBAGAI FAKTOR ]]>
<![CDATA[Saputra, Komang Adi Kurniawan]]>;
<![CDATA[Trisnadewi, A.A. Ayu Erna]]>;
<![CDATA[Anggiriawan, Putu Budi]]>;
<![CDATA[Kawisana, Putu Gede Wisnu Permana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v4i1.17250
<![CDATA[This study aims to examine several factors that influence the bankruptcy of LPDs in Buleleng Regency, the factors in question are legal protection, managerial competence, good corporate governance, the active role of citizens and the role of internal supervisory bodies. In this study using a questionnaire method with 63 respondents namely LPD managers and for data analysis use multiple regression analysis. The results of this study state that only the manager's competence and the role of internal supervisory bodies have an influence on the potential of LPD bankruptcy, while legal protection variables, good corporate governance and the active role of citizens do not affect the potential for bankruptcy LPD in Buleleng Regency.]]>
<![CDATA[Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan ]]>
<![CDATA[Saputra, Komang Adi Kurniawan]]>;
<![CDATA[Anggiriawan, Putu Budi]]>;
<![CDATA[Trisnadewi, A.A. Ayu Erna]]>;
<![CDATA[Kawisana, Putu Gede Wisnu Permana]]>;
<![CDATA[Ekajayanti, L.G.P. Sri]]>
<![CDATA[ Ekuitas: Jurnal Pendidikan Ekonomi Vol 7, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ekuitas.v7i1.16688
<![CDATA[This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.]]>
<![CDATA[COMPETENCY OF HUMAN RESOURCES AND LOVE OF MONEY ATTITUDE IN MANAGEMENT OF FINANCIAL SMALL-MEDIUM MICRO BUSINESS ]]>
<![CDATA[Saputra, Komang Adi Kurniawan]]>;
<![CDATA[Ekajayanti, L.G.P. Sri]]>;
<![CDATA[Anggiriawan, Putu Budi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v8i2.33
<![CDATA[This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.]]>
<![CDATA[COMPETENCY OF HUMAN RESOURCES AND LOVE OF MONEY ATTITUDE IN MANAGEMENT OF FINANCIAL SMALL-MEDIUM MICRO BUSINESS ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>;
<![CDATA[L.G.P. Sri Ekajayanti]]>;
<![CDATA[Putu Budi Anggiriawan]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v8i2.33
<![CDATA[This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.]]>
<![CDATA[Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>;
<![CDATA[Putu Budi Anggiriawan]]>;
<![CDATA[A.A. Ayu Erna Trisnadewi]]>;
<![CDATA[Putu Gede Wisnu Permana Kawisana]]>;
<![CDATA[L.G.P. Sri Ekajayanti]]>
<![CDATA[ Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ekuitas.v7i1.16688
<![CDATA[This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.]]>
<![CDATA[DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>;
<![CDATA[A.A Ketut Jayawarsa]]>;
<![CDATA[Putu Budi Anggiriawan]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.31093/jraba.v4i1.145
<![CDATA[The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimalization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property]]>
<![CDATA[The Influence Of Supervisory Action On The Performance Of Auditors In Public Accountant Offices ]]>
<![CDATA[Putu Gede Wisnu Permana KAWISANA]]>;
<![CDATA[Putu Budi ANGGIRIAWAN]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.40
<![CDATA[This study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on junior auditors' performance. This research was conducted at a public accounting firm on the island of Bali. The number of samples used is 55 junior auditors who work in KAP, with the technique of determining the sample is purposive sampling. The sample collection uses a survey method, namely by distributing questionnaires by surveyors. This research uses moderation regression analysis technique. By continuing to go through the test stages of classical instruments and assumptions. Based on the research results, it can be seen that the Locus of control variable has no effect on junior auditors' job satisfaction. The supervisory action variable has a positive influence on the performance of junior auditors. This study also proves that locus of control is proven to strengthen the relationship between supervisory action on the performance of junior auditors who work in public accounting firms in Bali.]]>
<![CDATA[KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN ANALISIS BERBAGAI FAKTOR ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>;
<![CDATA[A.A. Ayu Erna Trisnadewi]]>;
<![CDATA[Putu Budi Anggiriawan]]>;
<![CDATA[Putu Gede Wisnu Permana Kawisana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 4 No 1: Juni 2019 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v4i1.17250
<![CDATA[This study aims to examine several factors that influence the bankruptcy of LPDs in Buleleng Regency, the factors in question are legal protection, managerial competence, good corporate governance, the active role of citizens and the role of internal supervisory bodies. In this study using a questionnaire method with 63 respondents namely LPD managers and for data analysis use multiple regression analysis. The results of this study state that only the manager's competence and the role of internal supervisory bodies have an influence on the potential of LPD bankruptcy, while legal protection variables, good corporate governance and the active role of citizens do not affect the potential for bankruptcy LPD in Buleleng Regency.]]>
<![CDATA[PEMBERDAYAAN MASYARAKAT PADA BUDIDAYA IKAN MUJAIR DI DESA SADING KABUPATEN BADUNG ]]>
<![CDATA[I Gede Surya Pratama]]>;
<![CDATA[Putu Budi Anggiriawan]]>;
<![CDATA[Ni Made Yudiastari]]>
<![CDATA[ Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 2 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/jadma.v2i2.2994
<![CDATA[Desa Sading merupakan Desa yang terletak di Kecamatan Mengwi Kabupaten Badung terkenal dengan kearifan lokal (local wisdom) berupa pembuat jajan, namu setahun belakangan ini muncul budidaya ikan salah satunya adalah ikan mujair. Budidaya Usaha Ikan Mujair Desa Sading yang diketuai oleh Bapak I Made Redina menjadi mitra yang disasar dalam program pemberdayaan masyarakat ini. Permasalahan yang dialami oleh Usaha Budidaya Ikan Mujair Desa Sading meliputi keterbatasan pengetahuan dalam pencatatan transaksi keuangan, keterbatasan di bidang pemasaran, dan juga cara berternak yang masih kurang baik. Melalui pemberian pengetahuan terkait pencatatan keuangan sederhana diharapkan dapat membantu mitra dalam mengetahui aliran keluar dan masuk dana yang terjadi. Pemberian sosialisasi dan pendampingan terkait strategi pemasaran untuk meningkatkan pangsa pasar menggunakan strategi marketing mix dan juga digital marketing yang dilakukan untuk mengatasi kendala terkait keterbatasan cakupan wilayah pemasaran produk ikan mujair dan juga melalui pemberian penyuluhan atau pelatihan dalam berternak ikan mampu menghasilkan ikan yang berkualitas lebih baik.]]>
<![CDATA[Analisis Faktor-Faktor yang Mendasari Perilaku Kecurangan Akademik ]]>
<![CDATA[I Gde Agung Wira Pertama]]>;
<![CDATA[I Putu Budi Anggiriawan]]>
<![CDATA[ Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 7 No. 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kadiri ]]>
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DOI: 10.30737/ekonika.v7i2.2826
<![CDATA[Penelitian ini bertujuan untuk menelusuri pengaruh fraud pentagon dan self-esteem pada perilaku kecurangan akademik. Terdapat beberapa faktor yang mendorong seseorang untuk melakukan tindak kecurangan. Berdasarkan Crowe’s Fraud Pentagon Model, terdapat lima elemen yang mendorong seseorang melakukan kecurangan yang terdiri dari elemen tekanan, peluang, rasionalisasi, kompetensi, dan arogansi. Sifat kepribadian diyakini mampu mempengaruhi perilaku seseorang salah satunya self-esteem. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden yaitu mahasiswa Program Studi Manajemen di Universitas Warmadewa dan Universitas Mahasaraswati. Hasil uji instrumen menyatakan bahwa instrumen penelitian telah valid dan reliabel. Uji asumsi klasik menunjukan bahwa penelitian ini telah memenuhi asas normalitas, terbebas dari heteroskedastisitas dan multikolinearitas. Hipotesis diuji dengan analisis regresi linear berganda. Hasil uji hipotesis menunjukan bahwa peluang, rasionalisasi, dan kompetensi berpengaruh positif dan signifikan pada perilaku kecurangan akademik. Hasil berikutnya menunjukan bahwa self-esteem berpengaruh negative dan signifikan pada perilaku kecurangan akademik. Berbanding terbalik dengan tekanan dan arogansi yang justru berpengaruh tidak signifikan pada perilaku kecurangan akademik.]]>
