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PENGARUH PENGENDALIAN INTERNAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PENGURUS KOPERASI SE-KECAMATAN MELAYA DI MODERASI OLEH BUDAYA TRI HITA KARANA Marcelinus Surya Ady Purwanto; I Made Wianto Putra; Ni Putu Riasning
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8476.54-59

Abstract

Penelitian ini bertujuan menganalisis pengaruh pengendalian internal dan sistem informasi akuntansi kinerja pengurus koperasi di Kecamatan Melaya dengan Budaya Tri Hita Karana sebagai variabel moderasi. Penelitian ini menggunakan teknik sampling accidental dengan jumlah responden yang dijadikan sampel penelitian sebanyak 78 orang. Penelitian menggunakan teknik analisis data structural equation modeling (SEM). Hasil penelitian menyimpulkan bahwa pengendalian internal, sistem informasi akuntansi dan budaya Tri Hita Karana berpengaruh positif dan signifikan terhadap kinerja pengurus. Budaya Tri Hita Karana mampu memoderasi hubungan antara pengendalian internal dengan kinerja pengurus, artinya hubungan pengendalian internal terhadap kinerja pengurus diperkuat oleh budaya Tri Hita Karana. Sedangkan, budaya Tri Hita Karana tidak mampu memoderasi hubungan antara sistem informasi akuntansi dengan kinerja pengurus.
Strengthening Carving Business Management in Siangan Village, Gianyar, Bali Partiwi Dwi Astuti; Ni Putu Riasning
International Journal Of Community Service Vol. 3 No. 2 (2023): May 2023 (Indonesia - Malaysia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i2.188

Abstract

Strengthening the management of the carving business is necessary because the existence of this business provides high economic value and has the potential to go global, so that the business is required to be able to face competition, generate product growth with new innovations, technological renewal, create jobs and improve the welfare of the local community. This community service was carried out in Siangan Village, Gianyar, Bali. The purpose of this community service activity is to increase knowledge of the role of the marketing mix, understanding of financial management and entrepreneurial knowledge of carving businesses. The method used to strengthen the management of the carving business is community education through counseling. The results of this community service show that there is an increase of 20% related to knowledge about the role of marketing mix, understanding of financial management and entrepreneurial knowledge of carving business actors.
Analysis of the Impact of Payroll Accounting and Service Charge on the Work Commitment of PT Samaja Bali Villas Employees I Made Samjaya RAJISTHA; Ni Putu RIASNING; Ni Made Vita INDRIYANI
Loka: Journal Of Environmental Sciences Vol. 2 No. 4 (2024): Loka: Journal Of Environmental Sciences (October – December) In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i4.329

Abstract

Purpose:This study is entitled "Analysis of the Impact of Payroll Accounting and Service Charges on the Work Commitment of Employees at PT. Samaja Bali Villas." The problem discussed in this study is the implementation of work standards based on employee departments that must be met to achieve company goals. This gives rise to different views regarding financial compensation, making the company uncertain about employee perceptions regarding compensation. This study aims to prove whether payroll accounting and service charges influence employee work commitment.Methodology:This study was conducted at PT. Samaja Bali Villas, located at Jl. Kunti II No. 18, Seminyak. The study population included 31 employees of PT. Samaja Bali Villas uses a simple random sampling method. The data analysis technique used was descriptive analysis.Findings:The results achieved in this study are: (1) Payroll accounting at PT. Samaja Bali Villas is considered good and effective, with what employees receive based on their contracts. (2) Service charges at PT. Samaja Bali Villas certainly follow existing government regulations, so that it is effective and efficient in increasing employee work commitment.Implication:This study has implications, namely, the aim of determining the impact of Payroll Accounting and Service Charge on the work commitment of PT. Samaja Bali Villas employees.