Articles
<![CDATA[Performance Effectiveness Based on Accounting Information Systems in The Framework of Tourism Villages in Bali ]]>
<![CDATA[Kadek Goldina Puteri DEWI]]>;
<![CDATA[I Putu Budi ANGGIRIAWAN]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v4i2.591
<![CDATA[Performance is the level of success of a person as a whole at a certain time in carrying out a task. Performance has the most important role, if performance decreases, it will gradually threaten the company and result in the company going bankrupt. Based on the phenomena and results of previous studies, the accounting information system is a component that can be streamlined to improve performance. Apart from Accounting Information Systems, accounting knowledge is considered very important for the Company. The cultural aspect is an aspect that greatly influences the effectiveness of the implementation of a technology. Technological developments must be followed by the desire of the community to increase their ability to utilize this technology. The population in this study is 238 Tourism Villages obtained from data from the Bali Provincial Tourism Office for 2022. The sample size is determined by calculating using the Slovin Formula and the proportional number of sample members is determined using the Yamane Formula. Based on the results of this study, the variable Accounting Knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture) and the variable Accounting Information System Effectiveness have a significant positive effect on performance. However, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performance]]>
<![CDATA[Organizational Commitment and Performance: The Moderating Role of Transformational Leadership ]]>
<![CDATA[Ni Nyoman Sri Rahayu Damayanti]]>;
<![CDATA[I Gde Agung Wira Pertama]]>;
<![CDATA[I Putu Budi Anggiriawan]]>
<![CDATA[ Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 2 (2023): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kadiri ]]>
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DOI: 10.30737/ekonika.v8i2.4740
<![CDATA[Individual performance is an important factor that can be a determinant of organizational performance. Individual performance is individual behavior at work that consistently contributes to the achievement of organizational goals. This shows that individual performance is under the individual's control. These conditions make individual performance one of the most important aspects to be traced in various organizations. Likewise in Private Higher Education (PHE) where the performance of employees will also contribute to organizational performance. The high number of PHE is a factor causing high competition between PHE. The novelty of this research is in the development of literature related to organizational commitment and individual performance by including transformational leadership as a moderator. In addition, this research was conducted in universities which have not been followed up much. This research is explanatory research using a survey design. The research samples were employees at Warmadewa University and Pendidikan Nasional University. The data analysis technique used is moderated regression analysis. The results of the study show that organizational commitment has a positive effect on individual performance. Further results show that transformational leadership moderates the relationship between organizational commitment and individual performance.]]>
<![CDATA[Desain Akuntansi Kelompok Ternak Kelani Br. Petapan Dusun Swelagiri, Desa Aan, Kabupaten Klungkung ]]>
<![CDATA[I Putu Budi Anggiriawan]]>;
<![CDATA[I Gede Surya Pratama]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i4.6539
<![CDATA[Daging babi merupakan salah satu jenis daging yang paling banyak dikonsumsi masyarakat di Provinsi Bali. Hal ini tidak terlepas dari adat dan budaya masyarakat Bali yang banyak menggunakan daging babi sebagai pelengkap dalam pelaksanaannya. Selain itu, memelihara babi sudah menjadi kebiasaan bahkan tradisi di setiap keluarga terutama di daerah perdesaan. Berkaca dari kebutuhan yang ada dan latar belakang budaya tersebut, banyak bermunculan peternak-peternak babi dalam skala kecil maupun besar hampir di semua kabupaten di Bali. Kemunculan usaha peternakan babi ini menjadi angin segar sebagai penyeimbang sumber pendapatan masyarakat Bali yang didominasi berasal dari sektor pariwisata. Seiring dengan perkembangan kebutuhan babi di Bali, hal tersebut disambut sebagai potensi usaha bagi beberapa masyarakat. Salah satunya adalah Kelompok Ternak Kelani yang berlokasi di Br. Petapan, Dusun Swelagiri, Desa Aan, Kab. Klungkung. Namun dalam perjalanannya usaha ini masih menemukan kendala. Kendala yang pertama adalah keterbatasan modal sehingga proses produksi masih terbatas. Kedua adalah kelompok ini tidak pernah membuat laporan keuangan sehingga tidak bisa diketahui perkembangan usaha atau kinerja dari kelompok ini. Ketiga adalah distribusi serta pemasaran produk yang masih dilakukan secara konvensional. Solusi yang ditawarkan untuk masalah ini adalah 1) pelatihan penghitungan harga pokok dan pencatatan transaksi 2) 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 3) penyediaan sarana dan prasarana penunjang produksi. ]]>
<![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[Desain Akuntansi Kelompok Ternak Kelani Br. Petapan Dusun Swelagiri, Desa Aan, Kabupaten Klungkung ]]>
<![CDATA[I Putu Budi Anggiriawan]]>;
<![CDATA[I Gede Surya Pratama]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i4.6539
<![CDATA[Daging babi merupakan salah satu jenis daging yang paling banyak dikonsumsi masyarakat di Provinsi Bali. Hal ini tidak terlepas dari adat dan budaya masyarakat Bali yang banyak menggunakan daging babi sebagai pelengkap dalam pelaksanaannya. Selain itu, memelihara babi sudah menjadi kebiasaan bahkan tradisi di setiap keluarga terutama di daerah perdesaan. Berkaca dari kebutuhan yang ada dan latar belakang budaya tersebut, banyak bermunculan peternak-peternak babi dalam skala kecil maupun besar hampir di semua kabupaten di Bali. Kemunculan usaha peternakan babi ini menjadi angin segar sebagai penyeimbang sumber pendapatan masyarakat Bali yang didominasi berasal dari sektor pariwisata. Seiring dengan perkembangan kebutuhan babi di Bali, hal tersebut disambut sebagai potensi usaha bagi beberapa masyarakat. Salah satunya adalah Kelompok Ternak Kelani yang berlokasi di Br. Petapan, Dusun Swelagiri, Desa Aan, Kab. Klungkung. Namun dalam perjalanannya usaha ini masih menemukan kendala. Kendala yang pertama adalah keterbatasan modal sehingga proses produksi masih terbatas. Kedua adalah kelompok ini tidak pernah membuat laporan keuangan sehingga tidak bisa diketahui perkembangan usaha atau kinerja dari kelompok ini. Ketiga adalah distribusi serta pemasaran produk yang masih dilakukan secara konvensional. Solusi yang ditawarkan untuk masalah ini adalah 1) pelatihan penghitungan harga pokok dan pencatatan transaksi 2) 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 3) penyediaan sarana dan prasarana penunjang produksi. ]]>
<![CDATA[The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar ]]>
<![CDATA[ANGELIN, Komang Ratu Karina]]>;
<![CDATA[ASTUTI, Partiwi Dwi]]>;
<![CDATA[ANGGIRIAWAN, Putu Budi]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v2i2.879
<![CDATA[This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar.]]>
<![CDATA[DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Saputra, Komang Adi Kurniawan]]>;
<![CDATA[Jayawarsa, A.A Ketut]]>;
<![CDATA[Anggiriawan, Putu Budi]]>
<![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: 10.20473/jraba.v4i1.46043
<![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, Optimization 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[AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>;
<![CDATA[Putu Budi Anggiriawan]]>;
<![CDATA[I Nyoman Sutapa]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46060
<![CDATA[The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.]]>
<![CDATA[Pemberdayaan Usaha Pembuatan Pelinggih Dari Bias Melela Pada Usaha “Andika Dewata” Desa Penatih, Denpasar ]]>
<![CDATA[Putu Budi Anggiriawan]]>;
<![CDATA[I Gede Surya Pratama]]>;
<![CDATA[I Ketut Selamet]]>
<![CDATA[ International Journal of Community Service Learning Vol. 6 No. 3 (2022): August 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijcsl.v6i3.50514
<![CDATA[Seiring dengan pesatnya pembangunan hunian di Bali, permintaan pelinggih untuk rumah juga meningkat. Usaha produksi Pelinggih sudah ada sejak dahulu hingga sampai saat ini masih tetap eksis, ini karena makin meningkatnya kebutuhan masyarakat terhadap bangunan tempat suci yaitu pelinggih. Akan tetapi, pemberdayaan usaha yang dilakukan masih lemah sehingga masih mengalami beberapa permasalahan seperti keterbatasan dalam menghitung harga pokok dan kesulitan dalam menentukan keuntungan atas penjualan; minimnya cakupan pangsa pasar karena pemasaran produk yang dilaksanakan masih konvesional; terbatasnya modal yang menyebabkan kesulitan dalam hal sarana produksi. Pengabdian Kepada Masyarakat ini bertujuan untuk mengatasi permasalahan tersebut dengan memberikan Pelatihan Pencatatan Transaksi Keuangan serta Penyediaan Sistem Pencatatan Keuangan Ter-digitalisasi, Sosialisasi strategi pemasaran, Penyediaan Sarana dan Prasarana Penunjang Produksi. Sasaran kegiatan pengabdian ini adalah Bapak Komang Ariawan selaku pemilik usaha “Andika Dewata” yang berkecimpung dalam usaha pembuatan pelinggih dari biasa melela. Luaran yang dihasilkan dari kegiatan pengabdian ini adalah Mitra sangat antusias dalam memperhatikan dan mempraktekkan aplikasi (Manual Book), penyerahan sarana dan prasarana kepada mitra yang digunakan dalam proses produksi pelinggih dari bias melela. Hasil pengabdian kepada masyarakat ini diharapkan dapat mengatasi permasalahan yang dialami mitra.]]>
<![CDATA[Training on Preparation of Simple Financial Statements and Marketing Strategies for Cendol "Men Tablen" ]]>
<![CDATA[Anggiriawan, I Putu Budi]]>;
<![CDATA[Jayawarsa, Anak Agung Ketut]]>;
<![CDATA[Pratama, I Gede Surya]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 4 No. 1 (2024): September 2024 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v4i1.390
<![CDATA[Business in the cendol sector opens up economic opportunities for many housewives to increase their family income. With relatively small capital and flexible working hours, many mothers can get involved in the cendol business as a way to support their family's financial needs. Through community service activities, cendol MSMEs receive education and training that helps them understand and apply modern marketing strategies, so that they can increase their competitiveness and business growth. The first obstacle is limited capital so that the production process is still limited. Second, this group has never made a financial report so that the development of the business or performance of this group cannot be known. Third, the distribution and marketing of products are still carried out conventionally. Partners do not yet have a qualified marketing strategy, resulting in the coverage of the product market share being very minimal. The advancement of digital technology in the era of globalization without being balanced by the ability to utilize advances in science and technology has hampered business development. The conclusion of the implementation of this community service is 1) Cendol Men Tablen UMKM does not yet have adequate financial transaction records, as well as the desire to expand market share, 2) Socialization related to marketing strategies based on Marketing Mix is considered appropriate to the needs of partners, and 3) Cendol Men Tablen UMKM experiences difficulties in meeting the needs of production support facilities due to limited capital.]]>
