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All Journal Buletin Studi Ekonomi Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi Hita Akuntansi dan Keuangan Lantera Widya
Ni Putu Ayu Kusumawati
Fakultas Ekonomi, Bisnis, Dan Pariwisata Universitas Hindu, Bali, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Pencegahan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Abiansemal Ni Made Ayu Indrawati; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3888

Abstract

The research was conducted to reveal the relationship between the implementation of the Tri Hita Karana internal control system and culture towards anti-fraud actions in Village Credit Institutions (LPD) throughout the Abiansemal District. All the subjects of this study were the Chairpersons and Supervisory Boards of 32 Village Credit Institutions (LPD) in Abiansemar District, Badung Regency. The sample size for this study was 128 people. This study found that the internal control system can be a cause of preventable accounting fraud. The application of the Tri Hita Karana culture can be one way to prevent accounting fraud. Seeing this study, in the future Village Credit Institutions (LPD) throughout Abiansemal Regency will be encouraged to improve their internal control systems by ensuring that all existing LPD regulations are complied with by their employees. It is hoped that it can be improved. Violation of these regulations is subject to severe sanctions designed to build work discipline that can reduce the possibility of fraud
Pengaruh Financial Pressure, Sistem Pengendalian Internal Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kintamani Bangli Ni Putu Rismayanti; Ni Putu Ayu Kusumawati; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.4253

Abstract

A Propensity to Defraud Accounting fraud is the intentional misrepresentation of a company's financial position for the purpose of gaining an advantage in a business transaction. One of the precursors to the appearance of corrupt criminal acts is the prevalence of accounting fraud. The purpose of this research is to identify the relationship between financial stress, internal control systems, and honesty as they relate to the propensity for accounting fraud at Village Credit Institutions (LPD) in the Kintamani Bangli District. The participants included all current and former employees from the 57 LPDs in the Kintamani District. Purposive sampling was used to select the study's sample size of 171 participants, and the results were analyzed with multiple linear regression.Findings from this research show that financial stress significantly increases the likelihood of accounting fraud. Accounting fraud trends are impacted negatively by the presence of an effective internal control system. Integrity reduces the likelihood of accounting fraud. Based on the findings, it is hoped that in the future employees of Village Credit Institutions (LPD) in the Kintamani Bangli sub-district will be better able to manage their finances, avoid excessive debt, and live comfortably despite fluctuating incomes. Obviously, this will discourage any employee who might otherwise be tempted to commit fraud.
Pelatihan Aplikasi Keuangan Digital Pada Kube Sari Jaya Di Desa Sumerta Kauh Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Ni Putu Yeny Yuliantari; Gusti Alit Suputra
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.768

Abstract

KUBE Sari Jaya merupakan usaha kecil yang terdiri dari lima orang anggota, dimana fokus produksi yang mereka jalani adalah pembuatan kue tradisional, seperti sumping, dadar, bantal dan lain-lain. Identifikasi masalah yang ada di Kube sari jaya ialah masih rendahnya pengetahuan mengenai penggunaan aplikasi keuangan digital dalam mencatat transaksi-transaksi usaha. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan pelatihan aplikasi buku warung, dipilihnya aplikasi ini karena memiliki fitur-fitur ang lengkap dan aplikasi ini dapat digunakan secara offline. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya digitalisasi untuk usaha agar mitra mampu menghasilkan laporan keuangan yang lebih akurat demi keberlanjutan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai aplikasi digital keuangan, memberikan pelatihan aplikasi buku warung. Kegiatan pengabdian ini diharapkan memberikan dampak positif bagi keberlanjutan kube sari jaya. Pengabdian lanjutan yang tim pengabdi lakukan sekarang adalah memberikan pelatihan pengelolaan keuangan dengan menggunakan aplikasi buku warung. Penggunaan aplikasi ini akan lebih mempermudah akses mitra dalam mengetahui posisi keuangan, dimana segala transaksi jual beli telah dicatat melalui aplikasi ini. Pencatatan transaksi pada aplikasi buku warung ini dapat membantu mitra untuk mengetahui dengan cermat total omzet usaha mitra.
PELATIHAN MENYUSUN RENCANA USAHA (BUSINESS PLAN) DI KALANGAN IBU-IBU PKK DI DESA MUNGGU MENGWI BADUNG Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati; Gusti Alit Suputra
Jurnal Lentera Widya Vol 4 No 1 (2022): Jurnal Lantera Widya Desember 2022
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v4i1.460

Abstract

PKK merupakan wadah bersama yang diharapkan menjadi suatu ujung tombak dari gerakan pembangunan masyarakat dari bawah yang harus dipelihara dan dikembangkan. Permasalahan yang terjadi pada mitra ibu PKK Desa Munggu ini merupakan suatu tantangan bagi tim pengabdian untuk mengatasi rendahnya jiwa atau motivasi berwirausaha. Dimana ibu-ibu yang tergabung dalam tim PKK belum memahami bagaimana membuat suatu rencana usaha dan bagaimana pengelolaan suatu usaha. Adapun tujuan dari kegiatan pengabdian ini adalah diharapkan akan mampu mendorong kemampuan dan motivasi pada mitra untuk berwirausaha. Membuka suatu usaha tidak mungkin tanpa ada rencana sebelumnya, rencana bisnis sangat berguna untuk mengidentifikasi kebutuhan konsumen, atribut produk yang paling diinginkan dan memastikan rencana perusahaan di berbagai aspek seperti produksi, distribusi, penentuan harga dan pemasaran. Metode yang digunaka adalah pendekatan diskusi/tanya jawab dengan maksud agar materi dapat diterima oleh peserta dengan baik. Adapun hasil yang dari kegiatan pengabdian ini adalah mitra memahami akan pentingnya perencanaan usaha sebelum usaha tersebut dijalankan. Selain memberikan pemahaman mengenai perencanaan usaha, kegiatan pengabdian telah dilakukan aplikasi dari perencanaan usaha, yaitu pembuatan pes’an telengis, dengan adanya kegiatan pengabdian kepada masyarakt ibu-ibu PKK di Desa Munggu menjadi lebih berani memulai suatu usaha dan tentunya hal ini akan memberikan dampak yang positif bagi peningkatan pendapatan keluarga.
Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Putu Cita Ayu
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71606

Abstract

This research aims to examine the influence of good corporate governance (GCG) with Tri Hita Karana (THK) organizational culture and Sad Warnaning Rajaniti's leadership as moderators on the performance of Village Credit Institutions (LPD) in Bali. The study population comprises LPD heads throughout Bali, with a sample size of 315 respondents selected using stratified random sampling. Data were collected and analyzed using the SEM-PLS method to test the hypotheses. The results indicate that LPD performance can be significantly enhanced through improvements in governance, which includes both Sekala (tangible) and Niskala (intangible) aspects of GCG. Additionally, the THK culture, encompassing Parahyangan (spiritual harmony), Pawongan (social harmony), and Palemahan (environmental harmony), along with the implementation of Sad Warnaning Rajaniti leadership, positively influences LPD performance. Furthermore, the study finds that THK culture and Sad Warnaning Rajaniti leadership act as effective moderators in this relationship. These findings have important implications for the development of accounting literature by integrating management aspects, such as GCG implementation, leadership based on Sad Warnaning Rajaniti, and THK organizational culture, to improve LPD performance. This research contributes valuable insights for policymakers and practitioners in enhancing the governance and leadership frameworks of LPDs in Bali.
Pengaruh Sistem Pengendalian Internal, Proteksi Awig-Awig, Keyakinan Hukum Karma Phala Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Mengwi Gusti Ayu Putu Helenia; Ni Komang Sumadi; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/vzqbh634

Abstract

LPD, an unique economic entity in Balinese culture introduced by the Governor of Bali, Prof. Dr. Ida Bagus Mantra in 1984, has proven its role in achieving economic equality among Balinese communities from rural areas to major cities, becoming the only small-scale financial institution owned by indigenous communities in Bali and adhering to Bali's distinctive economic principle known as "bebanjaran". The research aimeds to determines the level of tendency towards accountings fraud in LPDs in the Mengwi District, Badung Regency. Tshe data in this studys were obtaineds from questionnaires or primary data. The subjects of the study weres 39 LPDs in the Mengwi District, Badung Regency, with a totaly of 113 LPD employees. The resultss indicate that effective internal controls systems and Awig-awig protection haves a negative impacts on thes tendenrcy towards accounting frauds, whiles belief in the karma phala law does not significantly influence the inclination towards accounting fraud. For LPDs in the Mengwi District, it is recommended to enhance internal control systems, implement Awig-awig protection, and increase employee awareness of the legal and moral consequences of fraudulent actions to ensure security, integrity, and accountability in managing village funds and assets effectively, thereby strengthening public trust in the institution.
Co-Authors ., NI PUTU YENI YULIANTARI A.A. Sagung Istri Kania Kosalia COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Putu Ayu Winda Kristiyani Dewa Ayu Ratih Purnama Sari Erlinawati Ni Wayan Alit Gusti Alit Suputra Gusti Ayu Putu Helenia I Gede Eka Budiastawa I Nyoman Suta Widnyana I Nyoman Teguh Surya Dharma Laksana I Putu Fery Karyada I Putu Nuratama I Wayan Ale Setiawan I Wayan Rudiana I Wayan Sudiana Ida Bagus Gede Pradnyana Kadek Dewi Padnyawati Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Ketut Muliati Ni Komang Desi Lestari Ni Komang Dina Sintyawati Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Budi Ariani Ni Luh Putu Ayu Remy Octaviani Ni Made Ayu Indrawati Ni Made Emi Hudiyani Ni Made Kertiani Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Nyoman Yuni Rasniati Ni Putu Nofy Megantari Ni Putu Rismayanti Ni Putu Setia Asih Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Pratiwi Ni Kadek Novita Putu Ayu Diana Gita Maharani Putu Cita Ayu Putu Krisna Adwitya Sanjaya Putu Neta Ervinia Putu Nuniek Hutnaleontina Putu Ria Monica Sari Rai Dwi Andayani W SANG AYU PUTU ARIE NDRASWARAWATI