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All Journal Krisna: Kumpulan Riset Akuntansi J-MACC : Journal of Management and Accounting QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Warmadewa Management and Business Journal (WMBJ) JASF (Journal of Accounting and Strategic Finance) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Environmental, Sustainability, and Social Science Aptekmas : Jurnal Pengabdian Kepada Masyarakat
I Nyoman Sutapa
Faculty Of Economics And Business, University Of Warmadewa, Indonesia
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Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget I Nyoman Sutapa; Ni Putu Riski Martini; Ni Luh Putu Mita Miati
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.28

Abstract

This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant.
Hubungan Sistem Pengendalian Internal dan Gaya Kepemimpinan Terhadap Kinerja Karyawan di Swan Keramas Bali Ni Luh Putu Mita Miati; I Nyoman Sutapa; Putu Gede Wisnu Permana Kawisana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1034

Abstract

Employees play an important role in carrying out all company activities in order to grow to maintain the survival of the company. To create reliable human resources requires good management so that employee performance is more optimal. Internal Control and Effective leadership style are needed in a company organization to be able to improve the performance of all employees in achieving the goals set by the company. The research design used in this study is a survey method. The population in this study was all employees at Swan Keramas Villas Bali which amounted to 51 employees. To be able to better generalize then the sample in this study uses saturated samples. From the results of the study, the results of the Internal Control System have a positive effect on employee performance and leadership style has a positive effect on employee performance. In this study has a value of R Square of 0.696 then, for further research it is recommended to multiply the sample and add some variables
The Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency Luh Gede Pande Sri Eka JAYANTI; I Nyoman SUTAPA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i2.26

Abstract

This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.
Analysis Implementation Of Accounting Information System To Financial Reports Of Small And Medium Enterprises I Nyoman SUTAPA; Ni Luh Putu Mita MIATI
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i3.39

Abstract

MSMEs are required to be able to provide information related to financial position and changes in financial position that are useful in making decisions. Based on the results of interviews, several small and medium enterprises in the city of Denpasar still experience difficulties in preparing financial reports for the purposes of measuring the performance of small and medium enterprises. A good accounting information system is needed to facilitate MSMEs in preparing financial reports, one of which is for the purposes of measuring the performance of MSMEs. in this study will examine the effect of the application of accounting information systems and company categories on the ability to compile financial reports of small and medium enterprises in BALI, Denpasar city. The sample in the study amounted to 100 MSMEs. The data analysis technique used Partial Least Square (PLS) analysis. As a result, the application of the accounting information system has a positive effect on the ability to measure the performance of small and medium enterprises in Denpasar, Bali and the category of small and medium enterprises has no effect on the ability to measure the performance of small and medium enterprises in Denpasar. the city of BALI.
Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach Ni Luh Putu Mita MIATI; I Nyoman SUTAPA
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.81

Abstract

Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization. The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN MANAJEMEN BERBASIS KOMPUTERISASI PADA USAHA PAKAN TERNAK I Nyoman Sutapa; I Gde Agung Wira Pertama; Ni Putu Riski Martini
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 7 No. 3 (2021): DESEMBER
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.657 KB) | DOI: 10.30997/qh.v12i3.4408

Abstract

Kecamatan payangan kabupaten Gianyar provinsi BALI memiliki perkembangan jumlah peternak yang semakin tahunnya semakin meningkat, hal ini menyebabkan banyak usaha dagang pakan ternak bermunculan namun, usaha dagang tersebut masih banyak yang belum memiliki sistem pembukuan yang baik sehingga para pedagang kesulitan untuk menghitung berapa jumlah saldo yang sebenarnya baik itu saldo hutang, piutang, dan perputaran kas. Selain itu para pedagang terkendala dengan peminjaman modal ke pihak perbankan karena perbankan meminta data keuangan yang sesuai standar. Untuk itu pengabdian ini dilakukan dengan memilih salah satu usaha dagang pakan ternak yang bisa diajak menjadi mitra Kerjasama pengabdian di kecamatan payangan. Metode pelaksanaan untuk program kemitraan masyarakat ini adalah dengan Pemasangan alat untuk mempermudah proses pencatatan keuangan, Sosialisasi proses pencatatan dengan sistem informasi akuntansi, Sosialisasi penggunaan laporan keuangan dengan sistem informasi manajemen. Hasil dari program kemitraan masyarakat ini adalah memberikan solusi berupa Terpasangnya 1 unit tablet untuk melakukan pencatatan dan 1 unit printer untuk mencetak nota, Peningkatan pemahaman proses pencatatan akuntansi dengan menggunakan sistem informasi akuntansi dan Mitra mampu menggunakan informasi akuntansi untuk meningkatkan kualitas pengambilan keputusan manajemen.
KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari; I Nyoman Sutapa
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4148

Abstract

This study aims to determine and analyze the Health of National Banking during the Covid-19 Pandemic on Firm Value through Financial Performance with the observation year 2018 to 2020. National banking conditions are analyzed using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The reason for choosing the banking sector in this study is because researchers want to know the impact of the Covid-19 pandemic on the banking sector and its effect on the economy of the Indonesian people. The sampling technique uses Probability Sampling type Simple Random Sampling. Meanwhile, the sampling used the Slovin Formula so that a sample of 32 companies with 96 observations was obtained. This study used 19 hypotheses. Our findings generally show that the average national bank is still in good health despite being in extraordinary conditions like the current pandemic. This is due to the consistency of other professions such as civil servants or MSME actors in fulfilling their obligations to banks so that they can support and anticipate credit problems that may arise in national banks. The results of the hypothesis test showed that only four (4) hypotheses were accepted, they are H1a, H3, H4, and H9. The results of the F test show that 71% of the firm value is influenced by Risk Profile, Good Corporate Governance, Earnings, Capital and Financial Performance.
PENGEMBANGAN KERAJINAN SENI UKIR DAN BANGUNAN TRADISIONAL BALI DI DESA SINGAPADU TENGAH I Wayan Parwata; I Nyoman Sutapa; Lilik Antarini; I Wayan Wesna Astara
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i2.6755

Abstract

Central Singapadu Village is located in the Sukawati sub-district, Gianyar Regency, Bali. It is a traditional village that is still thick in customs and culture. Various economic activities that have developed since before the pandemic include: batik crafts, sculptures, carvings, paintings, Money Kepeng, handicrafts (handicrafts), and Balinese styl building crafts. The average resident in Central Singapadu village has the ability to craft Balinese-style buildings. Carving art is very influential on Balinese traditional buildings because in making Balinese traditional buildings various types of carvings are needed in it. In the midst of the dynamic development of micro, small, and medium enterprises, the community or business group is expected to have legality, while legacy ownership of its business is still low. The purpose of this activity is to see the development of community group businesses in Central Singapadu village, Gianyar which can be developed as regional superior products and increase community effort and creativity in an effort to improve their welfare. The method of implementing activities used is Asset Based on Community Development (ABCD) by emphasizing community business assets and mobilizing community assets into a pure opportunity for the community in encouraging businesses to become superior products. After this activity was carried out, the partners invited to collaborate in this activity experienced an increase in knowledge about anthropometric applications, the process of recording financial activities, carving techniques, and traditional Balinese buildings.
Program Kemitraan Masyarakat Pada Kelompok Pembudidaya Ikan Mina Arsa di Desa Blahbatuh I Nyoman Sutapa; Indah Permatasari; I Gde Agung Wira Pertama
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5159

Abstract

Mina Arsa yang merupakan kelompok pembudidaya ikan Desa Blahbatuh kabupaten Gianyar Provinsi BALI memiliki beberapa permasalahan yaitu belum melakukan pencatatan uang kelompok atau dana operasional kelompok. Setiap anggota masih belum melakukan pencatatan secara rutin untuk setiap transaksi uang masuk seperti penjualan dan uang keluar. Pemasaran produk belum memanfaatkan media digital seperti website, MAP, dan ecommerce. Mina Arsa karena sudah memiliki akta pendirian maka perlu disampaikan peraturan yang terkait tentang pengelolaan kelompok pembudidaya ikan seperti aturan pp no.50 tahun 2015 tentang pemberdayaan nelayan kecil pembudidaya ikan kecil. Tujuan dari Program Kemitraan Masyarakat (PKM) ini adalah untuk meningkatkan partisipasi Mitra dalam pembangunan, serta membantu mitra untuk lebih mandiri dan memiliki kemampuan yang cukup dalam mengelola sumber daya yang ada di lingkungannya. Metode pelaksanaan kegiatan ini yaitu melakukan memberikan pendalaman materi sesuai bidangnya dan melakukan evaluasi berupa Pre test dan Pos tes. dari hasil program kemitraan masyarakat ini mitra mendapatkan beberapa investasi dari kelompok pengabdi diantaranya buku kas, banner, dan bibit ikan dan berdasarkan hasil pre test dan pos tes yang dilakukan terkait materi yang sudah disampaikan dapat disimpulkan mitra mengalami peningkatan pemahaman dan keterampilannya dalam menggunakan website, MAP, dan ecommerce
Penyuluhan COVID-19, Sanitasi Makanan dan Akuntansi Dagang pada Mitra Kelompok Pedagang Pantai Mertasari Putu Arya Suryanditha; Anak Agung Ayu Lila Paramasatiari; I Nyoman Sutapa
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.7118

Abstract

Salah satu pantai yang berada di daerah Sanur adalah Pantai Mertasari. Aktivitas masyarakat pendukung objek wisata Pantai Mertasari yaitu kelompok pedagang yang berjualan di area pantai. Pandemik COVID-19 berdampak besar terhadap kondisi pariwisata di Indonesia berimbas terhadap usaha kecil utamanya di daerah pariwisata. Berdasarkan hasil diskusi dengan mitra terdapat beberapa prioritas masalah yaitu beragamnya pengetahuan mitra terkait pandemik COVID-19, pengetahuan pengolahan dan sanitasi makanan yang baik dan mengetahui penentuan harga penjualan produk agar tidak merugi. Kegiatan ini dilaksanakan dengan dalam beberapa tahapan yaitu tahap persiapan, pelaksanaan, dan evaluasi program Peserta kegiatan penyuluhan diikuti mitra kelompok pedagang pantai sebanyak 10 orang. Materi penyuluhan antara lain pengenalan penyakit COVID-19, pengolahan dan sanitasi makanan untuk pedagang dan pendampingan akuntansi dagang. Berdasarkan hasil analisis didapatkan peningkatan rerata pre-test dan post-test sebesar dari 69,4 menjadi 80,2. Tim juga memberikan investasi kepada mitra berupa alat protokol kesehatan dan pengolahan makanan. Kegiatan pengabdian masyarakat berjalan dengan baik. Berdasarkan hasil evaluasi pre-test dan post-test diperoleh peningkatan pengetahuan dari mitra.
Co-Authors AA Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama Anak Agung Ayu Lila Paramasatiari I Gde Agung Wira Pertama I Wayan Parwata I Wayan Wesna Astara Indah Permatasari Lilik Antarini Luh Gede Pande Sri Eka JAYANTI Ni Luh Putu Mita MIATI Ni Luh Putu Mita MIATI Ni Luh Putu Mita Miati Ni Luh Putu Mita Miati Ni Made Suindari Ni Putu Riski Martini Putu Arya Suryanditha Putu Gede Wisnu Permana Kawisana