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Women’s Significant Roles in Pursuing Hotel Revenue: Case of Bali, Indonesia Ni Made Ary Widiastini; Made Aristia Prayudi
SOSHUM : Jurnal Sosial dan Humaniora Vol. 11 No. 3 (2021): November 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.602 KB) | DOI: 10.31940/soshum.v11i3.279-292

Abstract

This research aims to understand and explain how significant the women’s role in the hotel industry. It is an advanced study which is explores ore from the previous one discussing the women acceptability in the hotel industry in Indonesia, particularly in Bali, with their varied educational background. In fact, this study found that women have significant role in increasing the hotel income through divisions of front office, food and beverage service, and sales. This research was approached qualitatively by conducting depth interviews based on the data that were obtained in 2018 and 2019. As a result, the women in this case tend to have so more hospitality skill that guests feel more comfortable to communicate with them. In addition, the women are also more capable to manage their heart-feeling and to put themselves well according to situations they are in. This capability is then able to persuade the hotel guests to come to the hotels and to have the services. It finally impacts the increasing hotel revenue.
HUBUNGAN ASPEK POWER, PENERAPAN SISTEM PENGENDALIAN ADMINISTRATIF, AKUNTABILITAS, DAN EFISIENSI PROGRAM JAMINAN KESEHATAN Prayudi, Made Aristia; Basuki, Hardo
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aims to investigate the effect of various aspects of power on administrative control system implementation, i.e. the Standard Operating Procedure (SOP) of a local health insurance program, as well as on its organizational consequences in the form of accountability and efficiency. The sequential explanatory strategy of mixed methods research is then used. Data from 86 physicians of 7 local public hospitals in Bali Province collected through survey using self-report questionnaires at quantitative stage and the transcript of an interview process conducted on qualitative stage was analyzed using Partial Least Square (PLS) and descriptive statistical technique, respectively. The results show that external pressure in the form of legal requirements significantly influences this type of administrative control system implementation. Moreover, the implementation of administrative control system is also shown to have a positive impact on accountability, while accountability itself displays full mediating effect on the positive relationship between the implementation of administrative control systems and efficiency.
ANALISIS PENGENDALIAN INTERNAL DALAM AKTIVITAS PEMBERIAN KREDIT DENGAN PENERAPAN KEARIFAN LOKAL “PADE GELAHANG” PADA SEKAA TUAK “ADA TUARA” DESA SEMBIRAN I Kadek Ari Mahardika; Made Aristia Prayudi
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.v12i1.37273

Abstract

The present research aimed to find out how the application of local wisdom “Pade Gelahang” as an internal control system in giving credit to SekaaTuak “Ada Tuara”. This study used qualitative research. The data used in this research were primary data and secondary data. The result of this study showed that; the internal control system in Sekaa Tuak “Ada Tuara” based on the awig-awig Sekaa Tuak along with applying local wisdom “Pade Gelahang”. The “ketekel” sanction was the application of the local wisdom “Pade Gelahang” which namely the imposition of a 50% fine of the interest for sekaa tuak members not pay credit. The application of local wisdom "Pade Gelahang” was also in the form of no collateral required in making loans. Local wisdom “Pade Gelahang” as the internal control system in the lending activity at the Sekaa Tuak “Ada Tuara” was so effective in decreasing the bad loans occurrence.
Pengaruh Asimetri Informasi, Kesesuaian Kompensasi, Kompetensi Aparatur Desa, dan Penerapan Sistem Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Pada Pemerintah Desa di Kabupaten Buleleng Made Mia Cahya Made Mia Cahya Wardani; Made Aristia Prayudi
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.37067

Abstract

Penelitian ini bertujuan mengetahui pengaruh asimetri informasi, kesesuaian kompensasi, kompetensi aparatur desa, dan penerapan sistem pengendalian internal terhadap kecenderungan kecurangan akuntansi pada pemerintah desa di Kabupaten Buleleng. Metode penelitian ini adalah kuantitatif menggunakan instrumen kuesioner dengan skala likert. Populasi penelitian ini adalah 129 desa di Kabupaten Buleleng. Sampel berjumlah 168 responden berdasarkan teknik proportional random sampling. Metode analisis data menggunakan metode analisis linier berganda dengan bantuan SPSS versi 24. Hasil penelitian menunjukkan variabel asimetri informasi (X1) berpengaruh positif terhadap kecenderungan kecurangan akuntansi, variabel kesesuaian kompensasi (X2) berpengaruh negatif terhadap kecenderungan kecurangan akuntansi, variabel kompetensi aparatur desa (X3) berpengaruh negatif terhadap kecenderungan kecurangan akuntansi, dan variabel penerapan sistem pengendalian internal (X4) berpengaruh negatif terhadap kecenderungan kecurangan akuntansi.
Analisis Penerapan Sanksi Adat Rampag pada Sistem Pengendalian Internal di Lembaga Perkreditan Desa Adat Padangbulia I Gede Ariawan; Made Aristia Prayudi
Jurnal Akuntansi Profesi Vol. 13 No. 3 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i3.37332

Abstract

Penelitian ini bertujuan untuk mengetahui; penyebab kredit macet, sistem pengendalian internal yang diterapkan, dan penerapan sanksi adat Rampag sebagai sistem pengendalian internal pada LPD Desa Adat Padangbulia. Pada penelitian ini menggunakan metode kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Hasil penelitian ini menunjukan bahwa; terdapat beberapa hal yang menyebabkan kredit macet pada LPD Desa Adat Padangbulia, sistem pengendalian internal pada LPD Desa Adat Padangbulia berpedoman pada awig-awig LPD Desa Adat Padangbulia yang dibuat berdasarkan kesepakatan krama desa, dan sanksi adat Rampag merupakan sanksi berupa pelelangan dan pemberhentikan sebagai krama desa bagi krama yang mengalami kredit macet dan sanksi tersebut efektif dalam mengurangi jumlah kredit macet di LPD Desa Adat Padangbulia.
Is it possible to achieve a "fit" of management control practices and strategies in Indonesia's reformed public hospitals? Nurkholis Nurkholis; Endang Mardiati; Nurul Fachriyah; Made Aristia Prayudi; Nanda Widaninggar
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.76 KB) | DOI: 10.18196/jai.v24i2.16949

Abstract

Research aims: This research aims to investigate the effectiveness of implementing management control practices (MPCs) and examine whether MPC is possible and how MPCs as a package "fit” with the strategic choices of Local Community Service Agency (BLUD) public hospitals (PHs) in Indonesia.Design/Methodology/Approach: This study applied mixed-method research with a sequential explanatory strategy. Quantitative data were collected through self-administered questionnaires distributed to 29 top management team members of eight BLUD PHs in East Java and Bali, Indonesia. Meanwhile, qualitative data were generated by conducting a semi-structured interview with four selected top management team members of BLUD PHs. The data were then analyzed quantitatively and qualitatively by implementing profile deviation analysis, cluster analysis, ordinal regression analysis, and content analysis.Research findings: Quantitatively, the researchers found a negative correlation, yet insignificant, between the “misfit” of MCPs and strategy and management control effectiveness. Thus, the “fit” hypothesis was not supported. Qualitatively, the researchers revealed that BLUD PHs extensively used MCPs and employed them in various ways, including cultural, administrative, and dominantly cybernetic controls. Finally, it can be concluded that using cybernetic controls as a dominant practice is unsuitable for the strategy chosen by BLUD PHs in Indonesia.Practical and Theoretical contribution/Originality: This study expands upon what has already been explored in the management control literature concerning how MCPs might be configured to align with organizational strategy, especially in the context of public healthcare organizations. Practically, the reformed PHs in Indonesia are expected to understand better the structure and characteristics of the BLUD-based financial management environment. It is essential for organizations, as it helps them figure out exactly how their management control practices and organizational strategies fit together.Research limitation: Due to the low questionnaire and interview participation, mixed-methods research was underutilized in this study.
Accompanying the Development of Sidetapa‘s Fruit Brem as a Leading Tourism Product in Buleleng Regency Ni Made Ary Widiastini; Made Aristia Prayudi; Putu Indah Rahmawati; Gede Rasben Dantes
Jurnal Kewirausahaan dan Bisnis Vol 28, No 1 (2023): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v28i1.66639

Abstract

This community service program was carried out to help fruit brem craftsmen in Sidetapa Village so that their products are more acceptable to the market. Sidetapa Village has been able to develop itself as a tourist destination. Visits from various parties, both tourists, elements of the government, and academics, positively impacted the development of tourism in the village. In its development, the people of Sidetapa Village were able to produce products to support tourism activities, and even became one of the superior products, namely brem made from local fruits using a fermentation technique. Brem is produced as a fermented drink with three flavors: honey wine, mangosteen rind, and mangosteen fruit. To make the product acceptable to the people, the producers of fruit brem in Sidetapa Village received assistance in product and market testing. Implementing this community service program consists of assisting in product sales analysis, product testing in the laboratory to determine the nutritional content of products and more informative packaging. Through product testing, Sidetapa’s fruit brem can provide information about the content of alcohol, sugar and carbohydrates per one bottle of drink. Meanwhile, through a market test, artisans can find out market tastes. It is hoped that through this assistance, fruit brem producers in Sidetapa Village can maintain their product production in terms of quality and quantity.Keywords: brem; fruit; product; Sidetapa; tourism
Faktor-Faktor Penentu Kualitas Penyerapan Anggaran Dana Desa Kadek Krisna Desiantini; Made Aristia Prayudi
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.26573

Abstract

This study aims to determine the effect of the quality of budget planning, the level of community participation, and leadership characteristics on the quality of village fund budget absorption. This research was conducted in 30 villages in Buleleng Regency with 150 respondents. This type of research uses quantitative methods using primary and secondary data. The sampling technique used is purposive sampling. The data is processed using multiple linear regression analysis test. The results showed that the quality of budget planning, the level of community participation, and leadership characteristics positively and significantly affected the quality of village budget absorption.
Penguatan Sistem Pengendalian Internal dengan Sanksi Adat Dadia dalam Meminimalisir Kecurangan pada Tata Kelola Keuangan KSP Usaha Beraya Bopeas Putu Fany Nadila Permata Sari; Made Aristia Prayudi
Jurnal Akuntansi Inovatif Vol 1 No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i2.12

Abstract

Abstrak: Latar Belakang: Krisis ekonomi yang terjadi di Indonesia dan beberapa negara Asia disebabkan oleh good corporate governance yang tidak berjalan dengan baik di perusahaan milik pemerintah (BUMN) ataupun swasta (Baird, 2000). Tujuan: Penelitian ini bertujuan untuk mengetahui mekanisme bagaimana sanski adat dadia dapat memperkuat sistem pengendalian internal. Metode Penelitian: Metode penelitian yang digunakan dalam penelitian ini yakni metode kualitatif. Teknik pengumpulan data yang digunakan pada penelitian ini adalah studi kepustakaan, oberservasi, dokumentasi dan wawancara. Hasil Penelitian: Mekanisme penguatan dilakukan setelah melewati beberapa tahapan yaitu: penentuan masalah; analisis masalah; menetukan solusi melalui rapat anggota; menyepakati permberlakuan sanksi adata dadia mulai dari ringan sampai berat. Meskipun mekanisme penguatan melalui pemberlakuan sanksi adat dadia sudah dilakukan dapat meminimalisir terjadinya kecurangan pada tata Kelola keuangan di KSP Usaha Beraya Bopeas, tetap ditemukan adanya penolakan terhadap pelaksanaannya Keaslian/Kebaruan Penelitian: Penelitian ini memberikan sudut pandang baru mengenai bagaimana sanksi adat dapat memperkuat sistem pengendalian internal. Kata kunci:
Survival strategies of informal sector workers in Bali's tourism industry Ni Made Ary Widiastini; Ida Bagus Adi Laksana; Putu Indah Rahmawati; Trianasari Trianasari; Made Aristia Prayudi
Journal of Applied Sciences in Travel and Hospitality Vol. 7 No. 2 (2024): JASTH: Journal of Applied Sciences in Travel and Hospitality
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasth.v7i2.145-160

Abstract

The informal tourism sector plays a vital role in the local economies, particularly in destinations such as Bali. This aligns with the United Nations Sustainable Development Goal 8, which focuses on promoting decent work and economic growth. These workers, who are often ignored, greatly enrich the experience of tourism but encounter distinct obstacles on a daily basis. Gaining insight into their methods for staying alive is crucial. Informal workers face distinct limits compared to formal sector employees, resulting in less defined sustainability and growth strategies. A thorough investigation was carried out in nine regencies in Bali, utilizing observations and interviews, in order to examine these tactics. This method facilitated a comprehensive comprehension of their day-to-day routines and difficulties. The study identified four crucial survival strategies: implementing prudent financial management to sustain businesses and meet daily needs, utilizing communication skills to maintain income and continuity, enhancing social capital through positive relationships with fellow workers, and comprehending government policies. Out of these factors, effectively managing economic capital is crucial for maintaining livelihoods in the fiercely competitive tourism business. The results of this study provide a basis for future policies or interventions aimed at supporting and enhancing the lives of informal sector workers in tourist areas such as Bali.
Co-Authors ., Ani Karoma ., BAHRUDIN ., CENING BUDI UTARI ., Cindy Darsana Putri ., Desak Ketut Ari Suastini ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Gusti Ayu Putu Candra Mahasari ., Gusti Nyoman Ari Widnyana ., Harum Tri Mila Astiti ., I Dewa Ayu Eka Septyastini ., I GEDE ADI PUTRA MONTEIRO ., I Gede Krisma Wardana ., I GEDE MUSTIKA YASA ., I Gusti Ayu Komang Laksmi Dewi ., I GUSTI KOMPYANG SUSILA DIARTA ., I Kadek Yani Bimarta Prasetya ., I Ketut Aditya Kuntara Wijaya ., I Ketut Putra Januada ., I Made Deva Premana Dharma Wiguna ., I Made Riandika Dwi Yoga ., I Made Sudarmika Wirakusuma ., Ida Bagus Komang Suarcaya ., Ida Bagus Made Sutra Isvara Permas ., Kadek Endy Suwastawan ., Kadek Juni Parwati ., Kadek Mia Ranisa Putri ., Ketut Guna Ratmaja ., KETUT IKA RADITYA ., Komang Arya Wicaksana ., Komang Ayu Ani Savitri ., Komang Sindy Pramesti ., Luh Eka Putri Suastini ., Luh Kartika Utami Dewi ., Luh Putu Yeni Martini ., MADE BUDI ARTINI ., Made Dian Ratna Merta Sari ., Ni Luh Putu Ayu Diah Puspayanthi ., Ni Luh Putu Emi Rahayu ., Ni Luh Putu Mia Diana Melisa ., Ni Luh Putu Rina Darmayanti ., Ni Luh Veni Kartika Darmawan ., Ni Nengah Dwi Wiryaningsih ., NURITA GAYATRI ., NURUL AINI ., Nyoman Indah Sutria Dewi ., Putu Sukma Kurniawan, S.T., M.A. ., Rimah Afsari Adnyana, Gede Ari Adnyana, I Dewa Gede Anom Jambe Adnyana, Komang Santi Agus Buda Parwata Anantawikrama Tungga Atmadja Andani, Nyoman Tri Anggasrini, Ni Nyoman Anggreni, Ni Kadek Diah Trisna Ani Karoma . Ardianti, Ni Ketut Siti Ari Surya Darmawan BAHRUDIN . Bima Heryanto Gunadi CENING BUDI UTARI . Cindy Darsana Putri . Dananjaya, Gusti Ngurah Agung Desak Ketut Ari Suastini . Desak Putu Pratiwi Desiantini, Kadek Krisna Devi, Putu Detris Anindya Kusuma Dewi, Gst. AyuKetut Rencana Sari Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti Diantari, Ketut Risma Dimas, Putu Pastika Diota Prameswari Vijaya Diota Prameswari Vijaya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwiyanti, Erina Edy Sujana Elysa Riandani Elysabeth Fransisca Stevanny Endang Mardiati Febiyanti Indah Putri, Ni Putu Anggi Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Aditra Pradnyana Gede Darma Wijaya Gede Rasben Dantes Gede Wirata Gst Ayu Ketut Rencana Sari Dewi Gst. AyuKetut Rencana Sari Dewi Gunadi, Bima Heryanto Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Putu Candra Mahasari . Gusti Nyoman Ari Widnyana . Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Hardo Basuki Harum Tri Mila Astiti . I Dewa Ayu Eka Septyastini . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I GEDE ADI PUTRA MONTEIRO . I Gede Ariawan I Gede Krisma Wardana . I Gede Mahendra Darmawiguna I GEDE MUSTIKA YASA . I Gusti Ayu Komang Laksmi Dewi . I Gusti Ayu Purnamawati I GUSTI KOMPYANG SUSILA DIARTA . I Gusti Ngurah Agung Dananjaya I Kadek Ari Mahardika I Kadek Dwi Adi Negara I Kadek Dwi Adi Negara I Kadek Yani Bimarta Prasetya . I Ketut Aditya Kuntara Wijaya . I Ketut Putra Januada . I Ketut Sida Arsa, I Ketut Sida I Made Deva Premana Dharma Wiguna . I Made Riandika Dwi Yoga . I Made Sudarmika Wirakusuma . I Nyoman Citra Sagita I Nyoman Putra Yasa I Putu Andika Subagya Putra I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Sukma Kurniawan Ida Bagus Adi Laksana Ida Bagus Komang Suarcaya . Ida Bagus Made Sutra Isvara Permas . Indarani, Kadek Irayani, Made Putri Kadek Billy Arta Laksamana Kadek Endy Suwastawan . Kadek Indarani Kadek Juni Parwati . Kadek Krisna Desiantini Kadek Mia Ranisa Putri . Ketut Guna Ratmaja . KETUT IKA RADITYA . Ketut Rencana Sari Dewi Komang Adi Kurniawan Saputra Komang Arya Wicaksana . Komang Ayu Ani Savitri . Komang Intan Pradiska Komang Lia Mahartini Komang Santi Adnyana Komang Sindy Pramesti . Kurniawan, I Putu Sukma Laksamana, Kadek Billy Arta Laksana, Ida Bagus Adi Lindayanti, Ni Putu Feren Listia Ika Wardani Luh Eka Putri Suastini . Luh Kartika Utami Dewi . Luh Nik Armini Luh Putu Ekawati Luh Putu Ekawati Luh Putu Lia Agustini Luh Putu Yeni Martini . Made Adiantini Made Arie Wahyuni MADE BUDI ARTINI . Made Dian Ratna Merta Sari . Made Mia Cahya Made Mia Cahya Wardani Made Narsa Made Putri Irayani Made Vonny Herlyana . Mahartini, Komang Lia Mardiati, Endang Megawati, Ni Kadek Nanda Widaninggar Negara, I Kadek Dwi Adi Ni Kadek Megawati Ni Kadek Sinarwati Ni Ketut Siti Ardianti Ni Luh Asri Savitri Ni Luh Gede Erni Sulindawati Ni Luh Putu Agustini KARTA Ni Luh Putu Agustini Karta Ni Luh Putu Ayu Diah Puspayanthi . Ni Luh Putu Emi Rahayu . Ni Luh Putu Mia Diana Melisa . Ni Luh Putu Rina Darmayanti . Ni Luh Veni Kartika Darmawan . Ni Made Ary WIDIASTINI Ni Made Ary Widiastini Ni Made Ary Widiastini NI MADE YUDIANI . Ni Nengah Dwi Wiryaningsih . Ni Nyoman Anggasrini Ni Putu Feren Lindayanti Ni Putu Rini Riantika NURITA GAYATRI . Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis NURUL AINI . Nurul Fachriyah Nyoman Ari Surya Dharmawan Nyoman Dini Andiani Nyoman Indah Sutria Dewi . Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Tri Andani Nyoman Trisna Herawati Parwata, Agus Buda Parwati, Wayan Intan Gandha Pradiska, Komang Intan Pratiwi, Desak Putu Putra, Putu Yunartha Pradnyana Putu Detris Anindya Kusuma Devi Putu Fany Nadila Permata Sari Putu Indah Rahmawati Putu Indah Rahmawati Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Riandani, Elysa Riantika, Ni Putu Rini Rimah Afsari . Sagita, I Nyoman Citra Savitri, Ni Luh Asri Savitri, Ni Putu Yuni Stevanny, Elysabeth Fransisca Sukma, Kadek Anggun Oka Suta, Darma Arya Suta, Ni Putu Awinda Putri Trianasari Trianasari Trianasari Wardani, Listia Ika Wayan Intan Gandha Parwati Wijaya, Gede Darma