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., NI PUTU YENI YULIANTARI
Universitas Hindu Indonesia
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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Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19 Desak Putu Putri Diantari; I Putu Fery Karyada; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3452

Abstract

LPD is a village-owned business entity that carries out business activities in the village environment and for village cramps. LPD as one of the village business containers that carry out its function in form of business towards the improvement of standard to live villagecramps and in its activities supports the development of many villages. This research aims to analyze the internal control system on lending in LPD Desa Adat Kesiman during the covid-19 pandemic. The methods used in this study are qualitative methods with descriptive approaches. To obtain accurate and accountable data, the author uses several techniques in data collection, namely through interviews, observations, documentation and triangulation of sources data. The object of this research Kesiman Indigenous Village, East Denpasar Subdistrict, Denpasar City. The results showed that control, information and communication activities, and monitoring have been carried out properly, but in a control environment, especially in Credit control had experienced credit problems due to many customers who did not complete their credit. Then in the risk assessment section of the application of the 5C system in lending has not been 100% can be implemented because the LPD applies the family principle
Pengaruh Tekanan Finansial, Budaya Organisasi, Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Anak Agung Ayu Eva Yanti; Ni Ketut Muliati; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3524

Abstract

Fraud is any form of deceptive activity that is done intentionally to harm another party and benefit the fraudster. Persistent fraud impedes an organization's progress and leads to bankruptcy. The purpose of this study is to determine the impact of financial pressures, organizational culture, and internal controls on Village Credit Institution's fraud tendencies. The survey was conducted in 13 village credit institutions in Melaya District. The sample size for this survey was 89 people. The sampling method used was saturated samples and was tested using multiple linear regression analysis techniques. The results of this study show that financial pressure has a significant positive impact on fraud propensity. Organizational culture has a negative and significant impact on fraud propensity. Internal controls have a significant negative impact on fraud trends.
PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN TINGKAT KESERIUSAN PELANGGARAN TERHADAP KECENDERUNGAN DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE KECAMATAN MENGWI Desak Putu Ayu Winda Kristiyani; Ni Putu Ayu Kusumawati; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2012

Abstract

Disclosure of fraud (whistleblowing) is the disclosure of violations that can harm the organization by employees or leaders of the organization to third parties who can take action on these violations. This study aims to determine the effect of organizational commitment, personal costs and the level of serious violations on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district. The population in this study were all employees of the LPD in the Mengwi sub-district, the respondents used were 172 people. The method of determining the sample using the Slovin technique. From the results of this study, organizational commitment, personal cost and the level of seriousness of violations have a positive effect on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district.
Pengaruh Fungsi Badan Pengawas, Kualitas Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Se- Kota Denpasar Ni Putu Mariani; Ni Wayan Yuniasih; Ni Putu Yeni Yuliantari
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.v4i4.3262

Abstract

Quality financial reports are very important for LPD to be able to assist in making decisions regarding their operations. This study intend to determine the function of the supervisory agency, the quality of human resources and the use of information technology on the quality of financial reports. The population in this study were 175 employees in 35 LPDs in Denpasar City, consisting of the LPD Chair, Secretary, and Supervisory Agency. The sampling technique in this study used is jenuh sampling method. The results showed that the variables of the function of the supervisory agency, the quality of human resources and the use of information technology had a significant positive effect on the quality of financial reports at the Village Financial Institutions (LPD) City. Keyword: The Influence of Supervisory Agency, Quality of Human Resources and Information Technology on Quality Financial Reports.
Pengaruh Pemahaman Akuntansi, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Se-Kecamatan Sidemen Kabupaten Karangasem Dewa Ayu Anggitha Sastrawati; Ni Wayan Alit Erlina Wati; Ni Putu Yeni Yuliantari
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.v4i4.3824

Abstract

This study aims to determine the effect of accounting understanding, use of information technology, internal control systems on the quality of BUMDes financial reports in Sidemen District. The research method used is a quantitative research method with primary data obtained from questionnaire data. The population of this study is all BUMDes in Sidemen District. The sampling technique used was purposive sampling with 45 respondents. The data analysis technique used is multiple linear regression which is processed with the help of the SPSS for windows program. The results of this study indicate that partially the level of understanding of accounting, utilization of information technology and internal control system has a positive and significant effect on the quality of financial reports.
Pengaruh Penghargaan Finansial, Pengetahuan Persyaratan Akuntan Publik Dan Lingkungan Keluarga Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik Ni Kadek Ade Riski Sapitri; Cokorda Gde Bayu Putra; Ni Putu Yeni Yuliantari
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.v4i4.4534

Abstract

Public accountants play a crucial part in society's decision-making processes. However, the number of accounting graduates in Indonesia is significantly lower than the number of practicing accountants. This suggests that public accounting is not yet a popular career choice amongst students. This research set out to answer the question, "Do financial incentives, familiarity with profession-specific requirements, and personal circumstances influence accounting students' interest in becoming public accountants?" Denpasar college accounting majors in the year 2019 were the subjects of this research. Proportional stratified random sampling. There were 95 people in the sample. The use of a questionnaire to gather information. Here, we analyzed the data with several different statistical methods, including multiple linear regression, the coefficient of determination, a F test, and a t test. Financial incentives, prior knowledge of public accountant requirements, and encouraging family environments all had a positive and significant effect on accounting students' interest in pursuing a career in public accounting.
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.
PEMBERDAYAAN MASYARAKAT MELALUI PEMASARAN BERBASIS DIGITAL PADA UMKM “BAKUL CRAF” DI BANJAR PADANG TEGAL TENGAH UBUD-GIANYAR Pramuki, Ni Made Wisni Arie; Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Hurnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
Jurnal Terapan Abdimas Vol 6, No 2 (2021)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v6i2.7642

Abstract

Abstract. This community service program is carried out at Bakul Craf, located in Banjar Padang Tegal Tengah Ubud. This program is implemented with the aim of providing knowledge about the use of digital marketing technology. Bakul Craf is a business engaged in the handicraft sector where the process is still manual. The marketing of these handicrafts is still relatively simple, which is only waiting for guests to visit the gallery. For this reason, more productive marketing is needed by utilizing technology, namely digital marketing technology that uses the internet network to improve its products. Providing training and outreach to partners related to the use of digital marketing technology is a method used by the team so that partners have an interest and desire to take advantage of technology. In the first stage, the team provided education related to the importance of using digital technology in marketing handicraft products. The second stage, the team helps partners create accounts in the market place by displaying their craft products. The third stage, the team provides training to partners in operating the menus in the market place. The hope of this activity is that partners can do online marketing and promotion so that their production results can be more widely known and can increase sales which will also have an impact on increasing the revenue of Craf's basket partners.  Abstrak. Program pengabdian kepada masyarakat ini dilaksanakan di Bakul Craf yang berlokasi di Banjar Padang Tegal Tengah Ubud. Program ini dilaksanakan dengan tujuan memberikan pengetahuan mengenai manfaat penggunaan teknologi digital marketing. Bakul Craf merupakan usaha yang bergerak di bidang kerajinan dimana dalam proses pengerjaanya masih secara manual. Pemasaran hasil kerajinan ini tergolong masih sederhana, yaitu hanya menunggu tamu berkunjung kegaleri. Untuk itu diperlukan pemasaran yang lebih produktif dengan memanfaatkan kemajuan teknologi yaitu teknologi digital marketing yang memanfaatkan jaringan internet untuk mempromosikan produknya. Memberikan pelatihan dan penyuluhan terhadap mitra terkait dengan pemanfaatan teknologi digital marketing merupakan metode yang tim gunakan agar mitra memiliki minat dan keinginan untuk memanfaatkan teknologi. Pada tahap pertama, tim memberikan edukasi terkait dengan betapa pentingnya pemanfaatan teknologi digital didalam memasarkan produk hasil kerajinan. Tahap kedua tim membantu mitra membuatkan akun di market place dengan menampilkan produk-produk kerajinannya. Tahap ketiga tim memberikan pelatihan terhadap mitra dalam mengoperasikan menu-menu yang ada didalam market place tersebut. Harapan dari kegiatan ini adalah mitra dapat melakukan pemasaran dan promosi secara online sehingga hasil produksinya dapat dikenal lebih luas sehingga dapat meningkatkan penjualan yang juga akan berdampak pada peningkatan pendapatan mitra bakul craf.  
Pemberdayaan Ekonomi Pelaku Usaha Di Pasar Seni Sukawati Gianyar Ayu, Ni Putu Citta; Yuliantari, Ni Putu Yeni; Suputra, Gusti Alit; Asih, Gusti Ayu Made Suwarini; Ritayani, Ni Made Nia
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1158

Abstract

Literasi keuangan ialah kebutuhan dasar untuk organisasi ataupun individu. Literasi keuangan adalah kecakapan dalam melaksanakan perencanaan serta melaksanakan pengelolaan untuk keuangannya. Berdasarkan perspektif organisasi, literasi keuangan dimanfaatkan supaya organisasi diharapkan tidak mendapatkan permasalahan dengan pengelolaan keuangannya. Literasi keuangan bagi pengusaha juga dapat digunakan untuk pengelolaan utang dengan lebih baik serta mengurangi risiko dalam diversifikasi aset. UMKM perlu memeroleh pemahaman tentang literasi keuangan supaya mampu mengelola keuangan dengan baik. UMKM tersebut tidak mampu melaksanakan pengambilan keputusan yang tepat apabila UMKM tersebut tidak memiliki literasi keuangan yang baik. Pengelolaan keuangan menjadi suatu masalah. Masih rendahnya literasi keuangan para pedagang membuat mereka hanya melakukan hal yang sama dari hari ke hari, dimana uang hasil jualan digunakan untuk memenuhi kebutuhan sehari-hari, bahkan mereka tidak menganggarkan untuk kepentingan usaha. Begitu dengan Bapak Agus yang merupakan pedagang lukisan mengatakan kesusahan dalam pengajuan pinjaman modal di Lembaga keuangan karena selalu diminta laporan keuangan usaha, karena terkendala hal inilah, sering kali mereka enggan untuk menambah modal usaha (dianggap terlalu ribet dengan prosedur yang ada). Kegiatan pengabdian ini dimaksudkan sebagai upaya untuk dapat membantu para pedagang di pasar seni Sukawati mendapatkan pengetahuan serta pemahaman yang baik mengenai pengelolaan keuangan usaha, dalam bentuk literasi keuangan.
PENINGKATAN PRODUKTIVITAS LAHAN KERING MELALUI PENANAMAN TUMPANGSARI KACANG TANAH DENGAN JAGUNG DI SUBAK BLAHKIUH Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Mahayasa, I Gede Aryana; Yuliantari, Ni Putu Yeni
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/qb1bc747

Abstract

Blahkiuh Village is one of the villages in Badung Regency that has Natural Resources (SDA) and Human Resources (SDM) that can potentially be developed. This can be seen from the carrying capacity and availability of land for peanut cultivation. Apart from that, the majority of people earn their living as farmers. Commodities cultivated by the people in Subak Blahkiuh include corn, chilies, water spinach, water henna, long beans and peanuts. Peanuts are one of the secondary crops that have economic value. Peanuts are usually planted in rice fields or moors singly or in pairs in the tumpeng sari system. Peanut plants (Arachis Hypogea L.) are plants that are widely cultivated in Indonesia because the soil conditions and temperature are very suitable and are one type of nut that is widely consumed by Indonesian people. Apart from being a source of protein, carbohydrates and vitamins, it is also used as a cooking spice, boiled peanuts and fried peanuts. This potential can encourage people to be more active in increasing peanut production and productivity. Community empowerment through peanut cultivation is one effort to improve business skills in terms of innovation, promotion, processing and marketing aspects. The method for implementing peanut cultivation activities in Subak Blahkiuh was carried out using qualitative research, using observation methods, interview methods, and training or practical methods. Where this activity is carried out with farmers in cultivating land, planting, pest control and post-harvest.
Co-Authors Anak Agung Ayu Eva Yanti Andayani W, Rai Dwi Asih, Gusti Ayu Made Suwarini Ayu, Ni Putu Citta Cokorda Gde Bayu Putra Desak Putu Ayu Winda Kristiyani Desak Putu Putri Diantari Dewa Ayu Anggitha Sastrawati Gusti Alit Suputra Hurnaleontina, Putu Nuniek I Gede Aryana Mahayasa I Gusti Agung Ayu Tri Riyantini I Putu Fery Karyada I Putu Yudhi Antara Satyawan I Wayan Suarnajaya I WAYAN SUDIANA Ida Bagus Nyoman Mantra Kadek Dewi Padnyawati Komang Adhi Rivan Niagawan Kusumawati, Ni Putu Ayu Masih, Ni Nyoman Ni Kadek Ade Riski Sapitri Ni Ketut Muliati Ni Komang Novita Sari Ni Made Mita Ariastuti Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Mariani Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlinawati NI WAYAN YUNIASIH Pramuki, Ni Made Wisni Arie Pramuki, Ni Made Wisni Arie Pramuki Pratiwi, Ni Putu Trisna Windika Prof. Dr. Ni Nyoman Padmadewi,MA . Putu Arix Pratiwi Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W Ritayani, Ni Made Nia Santiari, Ni Made Rai Suputra, Gusti Alit Wati, Ni Putu Eka