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All Journal EL-MUHASABA Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Bisnis dan Kewirausahaan Valid Jurnal Ilmiah Jurnal Ilmiah Akuntansi Kesatuan Journal of Applied Sciences in Accounting, Finance, and Tax Madaniya Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat EPIGRAM (e-journal) Journal of Applied Sciences in Accounting, Finance, and Tax ASERSI : Jurnal Akuntansi Terapan dan Bisnis

I Ketut Parnata

Politeknik Negeri Bali

Author-ID : 2699990

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Putu Mutiari; I Ketut Parnata; AA Putri Suardani
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

The purpose of this study is to know the influence of fraud triangle perspective that developed to financial statement fraud. This study used three independent variables, financial stability that measured by change in total assets ratio (ACHANGE), ineffective monitoring measured by independent commissioner ratio (IND), change in auditors (AUDCHANGE) measured by dummy variable. Financial statement fraud that measured by discretionary accruals. The population in this research is banking company that listed in Indonesia Stock Exchange during the period 2013-2015. Based on criteria of sampling, gets 35 banking companies as observation unit. The type of data used are secondary data, in the form of annual reports of banking companies listed on Indonesia Stock Exchange during the period 2013-2015. Based on t-test in this study shows that the t-value of financial stability pressure is -3.778 with significance of 0.000, t-value of ineffective monitoring is -0.498 with significance of 0.619, tvalue of change in auditors is -0.671 with significance of 0.504

PENERAPAN TEKNOLOGI TEPAT GUNA DALAM PRODUKSI DAN PEMASARAN USAHA BETUTU KHAS BALI DI BANJAR MAWANG KAJA, UBUD, GIANYAR I Ketut Parnata; Luh Mei Wahyuni; I Gde Agus Jaya Sadguna; Ni Luh Ayu Kartika Yuniastari Sarja
Dharmakarya Vol 10, No 4 (2021): Desember, 2021
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/dharmakarya.v10i4.35247

Pengabdian masyarakat dilakukan oleh perguruan tinggi dalam upaya untuk menerapkan teknologi tepat guna yang dihasilkan dari pengembangan keilmuan untuk masyarakat. Politeknik Negeri Bali pun melalui kegiatan pengabdian masyarakat yang dilakukan oleh para Dosen berkolaborasi dengan mahasiswa sudah seyogyanya membantu UMKM yang terdampak Covid-19 ini. Rai Kajol merupakan mitra dalam kegiatan ini yang berlokasi di Banjar Mawangkaja, Lodtunduh, Ubud. Rai Kajol memproduksi betutu khas Bali dan ayam panggang. Kendala yang dihadapi mitra saat ini adalah peralatan yang digunakan masih terbatas, sehingga memerlukan waktu lama untuk memproduksi dalam skala besar, pemasaran produk masih bersifat konvensional sehingga pelanggan terbatas pada konsumen disekitaran tempat usaha. Berdasarkan permasalahan yang dihadapi, maka akan dilakukan kegiatan terkait manajemen produksi dan pemasaran khususnya pemasraan online. Kegiatan dimulai dengan sosialisasi, pemberian peralatan yang menunjang produksi seperti mesin penghancur bumbu, alat pemanggangan, presto, pemberian bantuan label kemasan dan pelatihan pengemasan serta labeling kemasan, pembuatan media sosial dan pelatihan penggunaan media sosial. Indikator capaian adalah peningkatan jumlah produksi dan efisiensi waktu produksi. kemasan produk yang menarik dan ramah lingkungan, peningkatan pasar produk. Berdasarkan hasil evaluasi didapatkan dengan adanya penambahan alat produksi dapat mempercepat proses produksi, meningkatkan jumlah produksi dan menambah varian produk usaha mitra. Dari segi pemasaran, terdapat pelanggan baru dengan pemasaran menggunakan media online.

Analysis and Evaluation of Internal Control on Accounting Information System of Cash Receipt and Cash Payment at Unit Simpan Pinjam, KPN Politeknik Negeri Bali Based on COSO N P T R Arisanthi; I K Parnata; I M Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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

The research aims to analyst and evaluate the internal control in accounting information systems of cash receipt and cash payment which applied at Unit Simpan Pinjam Koperasi Pegawai Negeri (KPN) Politeknik Negeri Bali (PNB). The evalution of this reseach is expected to increase th e internal control in accounting information system of cash receipt and cash payment and decrease risks of fraud, irregularity, and robbing of assets at KPN PNB.The kind of this research is case study, which the data were obtained by interview, observation, and documentation. Analyst technique was used in this research is descriptive and comparative which means that the realization of internal control at unit simpan pinjam KPN PNB was compared with the theory of internal control based on COSO. The result of this research showed that Unit Simpan Pinjam KPN PNB has four kind of cash receipt activities and four kind of cash payment activities. Those activities are general savings, be spaced savings, fixed deposit, and loan/credit. The result of internal control evaluation at unit simpan pinjam showed that there are two from five components of internal control based on COSO’s theory were same with realization of internal control in unit simpan pinjam. Those are control environment’s components and information and communication’s components. The other components such as risk evalution, control activities, and monitoring’s components were not matched between theory and realization.

Management Audit As an Evaluation Tool of Hotel Room Revenue Performance N P Reza M S P; I N Subratha; I K Parnata
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1802

The biggest revenue of a hotel comes from room sales, which is 52,4%. Therefore, room revenue is the most important aspect to consider. This study focuses on hotel room revenue performance at Fairmont Sanur Beach Bali. Hotel room revenue performance is assessed from the achievement of the realization of hotel room revenue budget. The existence of unfavorable differences between budget and realization of the hotel room revenue indicated by hotel room revenue is not performing well therefore it is necessary to identify the cause of the differences. This study aims to evaluate and to find out the cause why hotel room revenue in Fairmont Sanur Beach Bali does not perform well. Research method used is descriptive analysis techniques, namely through the stages of management audit. The data used in this study are qualitative and quantitative data, obtained through interviews and documentations. The result shows that the cause of hotel room revenue does not perform well is the occupancy rate that did not reach the target as a result of a decrease in the number of guests on the market segment who comes to Bali. Moreover, the promotion program of Fairmont Sanur Beach Bali has not been able to capture the market, so though there was an increase in the number of guests, the occupancy rate did not increase. Based on these findings, recommendations are then given to improve hotel room revenue performance in the future.

Analysis and Evaluation of Internal Control Accounting Information System on Cash Receipts and Cash Disbursements at LPD Desa Adat Jadi I G A A Dina Purnama D; I K Parnata; I W Purwanta Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1543

This study aims to evaluate internal control over the accounting information system for cash receipts and cash disbursements at LPD Desa Adat Jadi. The results of this study are expected to provide constructive advice in improving the application of internal controls that can minimize the potential fraud and misappropriation of LPD Desa Adat Jadi’s assets. This type of research is a case study using two types of data namely primary and secondary data. Data collection techniques used were interviews, observation and documentation. The analytical technique used is descriptive analysis techniques that is by explaining the accounting information systems for cash receipts and cash disbursements and descriptive comparative analysis through a comparison of the application of internal control information systems to cash receipts and cash disbursements of LPD Desa Adat Jadi with the theory of internal control according to COSO. The results of the study show that the cash receipts and cash disbursements systems each have three activities derived from voluntary savings, time deposits and monthly loans. The results of evaluating the implementation of internal accounting information systems at LPD Desa Adat Jadi, so that they are not fully compliant with the five components of COSO internal control, only information and communication components are in accordance with COSO theory. The four components that are not in accordance with COSO are internal environment, risk assessment and risk response, control activities, and monitoring.

The Analysis of Abnormal Stock Returns in LQ-45 Index during Covid-19 Pandemic I Komang Agus Tresna Sukadarma; N W K Dewi; I K Parnata
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2413

This research aimed: (1) to identify the average distinction of abnormal stock-return in LQ-45 during Covid-19 Pandemic around January-May 2020 in Indonesia, and (2) to identify the highest average abnormal stock-return during Covid-19 Pandemic around January-May 2020. The research sample used LQ-45 Share through purposive sampling method. Abnormal return denotes to the indicator used to measure the market reaction due to the particular event. Kolmogorov Smirnov and Kruskal Wallis test are used to assess the normality data and examine whether there was average distinction of abnormal stock-return in LQ-45 during Covid-19 Pandemic around January-May 2020 in Indonesia. The research finding represents that there is an average distinction of abnormal stock-return in LQ-45 during Covid-19 Pandemic in Indonesia. The most significant distinction shown on March 2020 which the average abnormal return value is 71.93, decreasing from February 2020 in average value of 102.43. Based on the data analysis, it is identified 17 companies with positive abnormal return whose highest average abnormal return during the pandemic around January-May 2020 is Barito Pacific Tbk (BRPT) company in value of 0.11399140.

Evaluasi Penerapan PermenKUKM No. 13 Tahun 2015 dalam Akuntansi Usaha Simpan Pinjam Koperasi (Studi Kasus: KPN Politeknik Negeri Bali) I Komang Sugiarta; Cening Ardina; I Ketut Parnata
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2020): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Kementerian Koperasi dan Usaha Kecil Menengah telah mengeluarkan Permen Nomor 13/Per/M.KUKM/IX/2015 tentang Pedoman Akuntansi untuk Usaha Simpan Pinjam oleh Koperasi yang mesti digunakan sebagai panduan dalam penyusunan dan penyajian laporan keuangan unit usaha simpan pinjam. Dengan keluarnya Permen tersebut, diharapkan koperasi dapat meningkatkan akuntabilitas dalam penyusunan laporan keuangannya. Namun faktanya masih ada koperasi yang belum menyusun dan menyajikan laporan keuangan sesuai dengan pedoman. Penelitian ini ditujukan untuk mengevaluasi penerapannya pada unit usaha Simpan Pinjam KPN Politeknik Negeri Bali. Berdasarkan hasil penelitian yang dilakukan, ditemukan ada tiga laporan yang tidak disajikan dalam laporan keuangan Unit Simpan Pinjam yaitu Laporan Perubahan Ekuitas, Arus Kas, dan Catatan Atas Laporan Keuangan. Oleh karena itu, dalam penyajian Laporan Posisi Keuangannya ditemukan juga beberapa akun yang belum sesuai pedoman yaitu Bank, Hutang Bank, Dana Pendidikan, Dana Sosial, dan Dana Pengembangan. Demikian juga dalam penyajian Laporan Sisa Hasil Usaha, tidak terlihat adanya akun-akun beban perkoperasian seperti biaya pendidikan dan latihan SDM koperasi, biaya rapat organisasi, dan honor pengurus/pengawas. Hasil penelitian ini diharapkan dapat digunakan sebagai bahan pertimbangan oleh pengurus koperasi KPN Politeknik Negeri Bali dalam menyusun dan menyajikan laporan keuangan Unit Simpan Pinjam pada periode selanjutnya.

INTERAKSI INSTRUCTIONAL MODEL DAN ENTRY LEVEL TERHADAP MISKONSEPSI MAHASISWA I Ketut Suandi; Cening Ardina; I Ketut Parnata
Epigram Vol 16 No 1 (2019)
Publisher : Politeknik Negeri Jakarta

AbstractLearners have different entry level and have varying misconception. Misconception of learners tend to be resistant and difficult to change. Alternative instructional model need to be developed to reduce students’ misconception. The purposes of this study are: (1) to describe of students’ misconception profile in accounting subjects, (2) to describe the stages of reducing students’ misconception, and (3) to analyze the interaction effect between instructional model and entry level to the students’ misconception. This quasi experimental study uses two-factor measurement with a factorial version of nonequivalent pretest-postest control group design. The Variables in this study are: students’ misconception, instructional model, and entry level. The total samples are 203 students and each treatment decided 29 subjects as analysis unit. Base on the analysis, the results of the study are: (1) The students’ misconception profile varies and occur in the cost concept, entity business concept, and matching concept. (2) The stages of reducing students’ misconception starting from orientation, elicitation, restructuration, application, and review. (3) There is a significant interaction effect between instructional model and entry level to students’ misconceptions. It is suggested that, cooperative instructional model based on entry level can be applied to reduce students’ misconception.Keywords: entry level, misconception, conventional, elicitation, cooperativeAbstrakPeserta didik memiliki entry level yang berbeda dan memiliki miskonsepsi yang bervariasi. Miskonsepsi peserta didik cenderung resisten dan sulit berubah. Model pembelajaran alternatif perlu dikembangkan untuk mereduksi miskonsepsi mahasiswa. Penelitian ini bertujuan: (1) mendeskripsikan profil miskonsepsi mahasiswa dalam pembelajaran akuntansi, (2) mendeskripsikan tahapan mereduksi miskonsepsi mahasiswa, dan (3) menganalisis pengaruh interaktif antara instructional model dan entry level terhadap miskonsepsi mahasiswa. Penelitian kuasi eksperimen ini menggunakan pengukuran dua faktor dengan versi faktorial nonequivalent pretest-posttest control group design. Variabel dalam penelitian ini adalah: miskonsepsi, instructional model, dan entry level. Total sampel yang digunakan sebanyak 203 orang mahasiswa dan masing-masing perlakuan ditetapkan 29 subjek sebagai unit analisis. Berdasarkan hasil analisis, ditemukan hasil-hasil penelitian sebagai berikut: (1) Profil miskonsepsi mahasiswa bervariasi dan terjadi pada konsep harga perolehan, konsep kesatuan usaha, dan konsep mempertemukan. (2) Tahapan mereduksi miskonsepsi mahasiswa mulai dari tahapan orientasi, elicitasi, restrukturisasi, aplikasi, dan review. (3) Terdapat pengaruh interaktif antara instructional model dan entry level terhadap miskonsepsi mahasiswa. Disarankan, model pembelajaran kooperatif berbasis entry level bisa diterapkan untuk mereduksi miskonsepsi peserta didik..Kata kunci: entry level, miskonsepsi, konvensional, elicitasi, kooperatif

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach Nyoman Tri Krismahayani; I Ketut Parnata; I Ketut Suwintana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

Peningkatan Usaha Tedung Bali untuk Perangkat Upacara Yadnya di Mengwi Badung I Ketut Parnata; Ni Made Ayu Dwijayanti; I Made Sudana
Madaniya Vol. 3 No. 4 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.288

Adat, budaya, tradisi, dan upakara keagamaannya merupakan beberapa ciri khas yang membuat masyarakat Hindu Bali dikenal. Diperlukan berbagai bentuk dan jenis produk sarana upakara dengan segala fungsinya untuk mendukung berbagai upakara yang diadakan masyarakat Hindu di Bali. Salah satu contoh sarana upakara keagamaan menjadi identitas budaya Hindu di Bali adalah Tedung. Tedung merupakan salah satu jenis sarana upakara keagamaan khususnya di Bali, memiliki beberapa bentuk, ukuran, warna, fungsi dan istilah yang beragam. Meningkatnya kebutuhan dan daya tarik terhadap tedung baik untuk masyarakat lokal maupun wisatawan membuka peluang untuk para pengrajin tedung dalam mengembangkan usaha serta kreativitas menciptakan karya baru yang lebih artistik dan menarik. Mitra pada kegiatan pemberdayaan masyarakat ini adalah Bapak I Putu Anom Kartana yang merupakan pemilik UKM Wahdar Tedung Bali yang beralamat di Br. Serangan, Mengwi, Badung. Permasalahan yang dihadapi mitra saat ini adalah masih menggunakan jasa pihak ketiga untuk menjahit kain tedung karena mesin jahit sudah tua serta lama waktu produksi karena terdapat mesin yang rusak serta pemasaran masih berpatokan secara offline Mengacu pada kendala yang dihadapi tersebut, maka akan dilakukan kegiatan pemberian alat bantu produksi berupa mesin jahit dan mesin bor sehingga produksi bisa dilakukan lebih cepat dan dikelola sepenuhnya oleh mitra serta pelatihan pembuatan dan penggunaan media sosial Instagram untuk pemesanan online. Hasil evaluasi menunjukkan bahwa adanya peningkatan kuantitas produksi hingga 50% dan peningkatan pemasaran 50%.

Co-Authors AA Putri Suardani Astri Pramitari, I Gusti Ayu Cening Ardina Cening Ardina I G A A Dina Purnama D I Gde Agus Jaya Sadguna I Ketut Suandi I Ketut Suwintana I Komang Agus Tresna Sukadarma I Komang Sugiarta I M Suarta I Made Agus Putrayasa I Made Bagiada I Made Sudana I N Subratha I Nyoman Darmayasa I Nyoman Darmayasa, I Nyoman I W Purwanta Suta Kadek Nita Sumiari, Kadek Nita Ketut Nurhayanti Luh Mei Wahyuni N P Reza M S P N P T R Arisanthi N W K Dewi Ni Ketut Pradani Gayatri Sarja Ni Komang Urip Krisna Dewi Ni Luh Ayu Kartika Yuniastari Sarja Ni Luh Putri Setyastrini Ni Luh Putri Setyastrini Ni Made Ayu Dwijayanti Ni Nyoman Harini Puspita Ni Putu Mutiari Nyoman Tri Krismahayani Putu Adi Suprapto Setyastrini, Ni Luh Putri Wirayana, I Made Adhi

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