Article Per Year (5 Year)
p-Index From 2021 - 2026
4.823
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Aksioma International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian UNDIKMA International Journal of Environmental, Sustainability, and Social Science Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science Linguistic Community Services Journal Annals of Human Resource Management Research Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa
Ni Luh Putu Mita Miati, Ni Luh Putu Mita
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
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
Analysis of Market Reactions Before And After the Announcement of the Covid 19 Virus Pandemic Ni Luh Putu Mita MIATI; I Gde Agung Wira PERTAMA
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.v1i3.36

Abstract

this study will test the market reaction seen from the JCI on the announcement of the Covid 19 Virus Pandemic on the Indonesia Stock Exchange. This study uses secondary data, namely composite stock price index from companies listed on the Indonesia Stock Exchange (IDX) in 2020. This study uses an event study to analyze the movements that occur in the JCI from day to day with an event period of 10 days. The population used in this study was composite stock price index data on the 5 days before the announcement and 5 days after the announcement. The data analysis technique used to test the hypothesis in this study was the statistical analysis of Paired Sample T-test. This test tool is part of the comparative hypothesis test or comparison test. From the results it can be concluded 1) There is a difference in composite stock price index data before and after the announcement of the COVID-19 pandemic on 12 March 2020, 2) The announcement of the COVID-19 pandemic has an effect on the differences in the JCI before the announcement and after the announcement of the COVID-19 Pandemic.
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.
Program Kemitraan Masyarakat Tentang Penyuluhan Manajemen Bisnis dan Sumber Daya Manusia Serta Pencatatan di Tantri Phala I Gde Agung Wira Pertama; I Nyoman Sutapa; Ni Luh Putu Mita Miati
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2022): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v4i2.312

Abstract

Tantri Phala is a trading company engaged in the business of trading traditional clothing. The business activities in Tantri Phala, apart from selling merchandise, are also making or producing their own items such as clothes, cloth and shade. Tantri Phala is managed directly by the owner, involving several employees such as employees at the cashier, production and marketing departments. The problems in this Tantri Phala are difficulties in managing the workforce, lack of understanding of accounting, lack of adequate tools for recording. From these problems, the time of service with the Community Partnership Program provides solutions in the form of providing labor management counseling, providing accounting counseling, providing counseling about basic prices. To carry out the implementation, starting from program implementation, evaluation, and partner participation. The targeted outputs are articles published in accredited national journals Abdi Journal: Journal of Community Service and Empowerment Padang State University, print or digital media, intellectual property rights, videos published on websites and books.
Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Audit Internal sebagai Variabel Pemoderasi di LPD Se-Kabupaten Karangasem I Kadek Agus Aditya Kusuma; Ni Luh Putu Mita Miati; A.A. Putu Mirah Purnama Sari; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.46888

Abstract

Of the number of LPDs in Bali, there are still LPDs with unhealthy information, even prohibited based on this the object of this study is the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud with internal audits as a moderating variable. Research is done by empirical studies. This study was conducted at the Village Credit Institute (LPD) sampling technique through the slovin formula, amounting to 65 samples and data collection with questionnaires. Data analysis techniques use the partial last square model with the help of smart PLS 3.0 applications. The test results explained that the effectiveness of internal control and compensation suitability had a negative effect on the tendency of accounting fraud while internal audits were not able to moderate the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud.
Program Kemitraan Masyarakat pada Kelompok Pengrajin Keris Nami Pusaka Ni Luh Putu Mita Miati; Ida Bagus Gde Indra Wedhana Purba; Putu Arya Suryanditha
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.v4i3.6004

Abstract

Bali merupakan pulau yang kaya akan adat istiadat, seni, dan budaya. Berbagai macam karya seni telah ada dari zaman dahulu yang di buat demi memperkaya keragaman seni dan budaya serta meningkatkan kreativitas guna menjaga warisan leluhur. Salah satu kesenian bali yang kental akan seni dan budaya Bali adalah keris. Nami Pusaka merupakan salah satu kelompok pengrajin keris yang ada di Bali. Selama ini pengrajin dalam membuat keris belum melakukan pencatatan terkait biaya produksi sehingga sulit untuk menentukan harga jual dan mengetahui jumlah biaya yang di keluarkan secara riil. Permasalahan kedua yang di alami para pengrajin adalah belum memiliki branding product dan system digital marketing. Permasalahan ketiga yang di alami mitra adalah kurangnya pemahaman mengenai kesehatan kerja. Melalui program ini diharapkan mitra secara konsisten menerapkan pencatatan biaya produksi, pemasaran digital dan kesehatan kerja sehingga mitra menjadi lebih produktif. Adapun metode yang digunakan dalam program kemitraan masyarakat ini adalah memberikan materi atas permasalahan yang di alami mitra, melakukan evaluasi dengan cara mengadakan pre-test dan post-test. Dari hasil program kemitraan masyarakat yang telah dilaksanakan mitra mendapatkan kemapuan tambahan dalam hal pencatatan biaya produksi, pemasaran digital, dan kesehatan kerja serta mendapatkan investasi berupa alat untuk menunjang kinerja mitra dalam membuat kerajinan keris
THE INFLUENCE OF THE APPLICATION OF SUSTAINABILITY ACCOUNTING PRINCIPLES IN CARRYING OUT ECOTOURISM ACTIVITIES IN COMPANIES IN BALI WITH THE CONCEPT OF TRI HITA KARANA I Nyoman Sutapa; Ni Luh Putu Mita Miati; I Putu Gde Chandra Artha Aryasa
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6373

Abstract

Ecotourism management can be interpreted as an effort to optimize the use of natural and cultural resources responsibly and sustainably, with the aim of meeting the needs of tourists and also providing benefits to the local community and the environment. Ecotourism management covers various aspects, such as environmental management, financial management, human resource management, infrastructure management, and the development of programs and activities in accordance with ecotourism principles. In ecotourism management, collaboration between the government, community, and private sector is needed to achieve the goal of sustainable tourism developmentBali has great potential to improve the welfare of local communities and preserve the environment, but there are still some problems in its implementation in Bali. Several researchers have conducted research on ecotourism management. The population in this study was 2,945 with a total of 100 samples taken which were distributed to several locations in BALI. Data Analysis Method using Partial Least Square (PLS). The results of this study conclude that sustainability accounting has a positive effect on ecotourism management and sustainability accounting with the concept of tri hita karana has no effect on ecotourism management
THE INFLUENCE OF BUSINESS ACTIVITIES ON THE APPLICATION OF SUSTAINABLE ACCOUNTING IN COMPANIES IN DENPASAR CITY Ni Luh Putu Mita Miati; I Nyoman Sutapa; I Gde Agung Wira Pertama
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.9997

Abstract

In sustainability accounting, environmental issues are always raised by many events that have a serious impact on the environment that harm the health and economic interests of the community. Some previous researchers have conducted research on sustainability accounting so researchers will provide additional studies in MSME objects where this object is still little researched. The theory used in this study is the Triple Bottom Line theory. This research will conduct testing in accordance with the formulation of the problem that has been formulated using a quantitative paradigm using multiple linear regression test tools to test the hypotheses that have been proposed. The population in this study is MSMEs in the Denpasar district as many as 29,549 with samples taken from as many as 100 MSMEs. The research variables in this study are Supply Chain Characteristics, Business Characteristics, the application of the company's accounting system, and the application of sustainable accounting. The method to analyze the data in this study used Partial Least Square (PLS). Based on the results of the study, it can be concluded that supply chain characteristics have a positive effect on the application of sustainable accounting, while the business characteristics and the application of the company's accounting information system respectively do not have a significant effect on the application of sustainable accounting. Suggestions for future researchers to be able to redevelop the results of this study that do not have a significant effect
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama, Agus Darma Anak Agung Gde Putu Widanaputra Artha Aryasa, I Putu Gde Chandra Datrini, Luh Kade Dian Pramana Dodik Ariyanto I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Gede Satria Nugraha I Dewa Kristiantari I Gusti Agung Diah Dwi Jayanti I Gusti Ayu Made Asri Dwija Putri I Kadek Agus Aditya Kusuma I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Putu Budi Anggririawan I Putu Febry Masprayoga I Wayan Rudiantara I.D.A.M Manik Sastri Indriyani, Ni Made Vita Kadek Desik Ani Wulandari Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Kuntayuni Ni Ketut Adnyaswari Widyastini Ni Luh Putu Eka Juliasari Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Made Wahyuni Ni Nengah Seri Ekayani Ni Nengah Widiasti Ni Putu Arcindya Angguina Nirmala Ni Putu Riski Martini Ni Putu Riski Martini Ni Putu Riski Martini Ni Wayan Dian Utami Partiwi Dwi Astuti Pertama, I Gde Agung Wira Purba, Ida Bagus Gde Indra Wedhana Putu Arya Suryanditha Putu Diah Asrida Putu Satia Dewi Wulandari, I Gusti Ayu Athina