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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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Pengaruh Akuntabilitas, Transparansi Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa : Studi Kasus Di Desa Se-Kecamatan Abiansemal, Kabupaten Badung Wati, Ni Putu Eka; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/adzrmd19

Abstract

community money is money used to support state administration. implementation of development, community development and community support. This research aims to determine the impact of accountability, transparency and community involvement on community financial governance in the Abiansemal region. All the local leaders in Abiansemal region,with a total of 271 people are the population used in this research.  Total sample of 144 people using purposive sampling method. The tests carried out are instrument tests and classical assumption tests, Once the data reviewed using multiple processes checking options, t and f test. From this analysis, stating and answering those questions felt good. and community management in Abiansemal region. Transparency has a positive impact on community financial management in Abiansemal communities. Community involvement has a positive impact on community financial management in Abiansemal.
Analisis Penerapan Tax Review Sebagai Dasar Evaluasi Kewajiban Perpajakan Pada PT. XYZ Masih, Ni Nyoman; Sudiana, I Wayan; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7509

Abstract

Taxes are the main source of state income which is used to finance the budget related to development and state interests. A mandatory person is an individual or entity who has the authority to pay taxes, withhold taxes and collect taxes, and has rights and obligations related to taxation in accordance with applicable regulations. Even though the largest contribution to taxes comes from Corporate Taxpayers, the number of people paying taxes from this group is still relatively small. A tax review is a comprehensive review of a company's tax obligations and the implementation of fulfilling its obligations, from calculation to reporting, with the aim of assessing the level of tax compliance. This research aims to implement the implementation of Tax Review as a basis for evaluating tax obligations at PT. XYZ. Using qualitative research methods, this research collects research data in several ways, including interviews, observation and documentation. The results of this research show that a tax review is very useful in overcoming delays in tax payments so that XYZ company will start to be firm in billing customers so that the company's cash flow can be managed appropriately. PT XYZ has also been able to fulfill its tax obligations in accordance with applicable regulations, however, in implementing its obligations in the field, there are still several deficiencies that unintentionally occur, such as late payment of tax because there are still customers who have not made full transaction payments. Keywords: Tax Review, Tax Obligations, Tax
Implementasi Prinsip-Prinsip Good Corporate Governance Pada Lembaga Perkreditan Desa (LPD) Desa Adat Peguyangan Santiari, Ni Made Rai; Hutnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7512

Abstract

LPD is a financial institution that plays an important role in the Pakraman village community in Bali. LPDs have a positive impact on the economy, but in reality there are often problems regarding LPD performance which actually harm customers. The Peguyangan Traditional Village LPD has good performance achievements, which cannot be separated from the implementation of good corporate governance in all its business activities. The aim of this research is to determine and analyze the implementation of good corporate governance principles in the Peguyangan Traditional Village LPD. Based on the problems studied, this research uses qualitative methods, with data from interviews and documentation in the field. Based on data collected from interviews with the Head of the LPD, it is stated that the principle of transparency is applied by providing information regarding the development of the Peguyangan Traditional Village LPD, not only known to the internal LPD but also the general public, especially the manners of the Peguyangan Traditional Village, the principle of accountability is applied by encouraging every employee to work. responsible for each task, the principle of responsibility is carried out by having a social service program based on Tri Hita Karana for the community, the principle of independence is carried out by making their own considerations in determining the interest rate on each financial product, decision making and every village manner is given the opportunity to provide input, the principle of equality This is done to provide the opportunity to convey input ideas and suggestions to the LPD from employees through communication forums every week, and the community through its representatives (prajuru banjar) at meetings (paruman adat village) which are held three times a year.
Optimalisasi Pengelolaan Keuangan dan Pemasaran Digital untuk Meningkatkan Produksi dan Penjualan Dupa di Toko Dupa Ganesha Galang Jaya, Ketewel Pramuki, Ni Made Wisni Arie Pramuki; Kusumawati, Ni Putu Ayu; Yuliantari, Ni Putu Yeni; Suputra, Gusti Alit
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 3 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i3.1422

Abstract

This community service aims to improve the effectiveness of financial management and digital marketing at the Ganesha Galang Jaya Incense Store in Ketewel, which also produces incense independently. By optimizing the preparation of more structured financial reports that are integrated with the production process, as well as implementing targeted and innovative digital marketing strategies, it is hoped that this micro-business can significantly increase production volume and expand its online sales network, both in local and national markets. Community service activities include intensive training in preparing financial reports, mentoring in the use of various digital platforms for marketing, and continuous evaluation and monitoring of results to support the sustainability and competitiveness of businesses in the digital era. With this approach, community service is expected to strengthen the capabilities of business actors in managing financial and marketing aspects in a professional, modern, and adaptive manner to technological developments.
PENGELOLAAN SAMPAH BERBASIS SUMBER SERTA PRAKTEK PEMBUATAN ECO-ENZYME DAN KOMPOS PADA MASYARAKAT YANG ADA DI DESA BLAHKIUH Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Mahayasa, I Gede Aryana; Yuliantari, Ni Putu Yeni
JURNAL SEWAKA BHAKTI Vol 11 No 2 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7bvxph68

Abstract

Waste is one of the main problems in some areas, including in Blahkiuh village, source-based waste management offers various solutions by involving the community in managing waste in their respective home environments. This outreach aims to increase community awareness and skills in source-based waste management and the practice of making ecoenzymes and making compost fertilizer. Econzym is a brown liquid with a sour aroma resulting from fermentation of brown sugar or molasses with the addition of fruit, vegetable waste and water in a ratio of 1: 3: 10 which is fermented for 3 months or more. Compost fertilizer is an organic fertilizer produced from the process of decomposing organic materials such as dry leaves, grass, vegetables and other organic waste, water and also provided with fertile soil in a ratio of 3: 1. This community service activity is carried out with the hope of being able to open up people's insight. is in the village of Blahkiuh in order to utilize source-based waste produced from household waste into something useful.
Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pratiwi, Ni Putu Trisna Windika; Putra, Cokorda Gde Bayu; Muliati, Ni Ketut; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.5601

Abstract

Fraud adalah perbuatan-perbuatan yang melawan hukum yang dilakukan dengan sengaja dengan tujuan tertentu misalnya saja manipulasi atau memberikan laporan keliru terhadap pihak lain yang dilakukan untuk memperoleh keuntungan pribadi atau kelompok tertentu dan dapat merugikan pihak lain. Penelitian ini bertujuan untuk menganalisis Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal Dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan. Sesuai dengan konsep teori fraud triangle, kecurangan dapat terjadi karena adanya peluang seperti pengendalian internal yang kurang efektif, adanya asimetri informasi. Populasi dalam penelitian ini adalah seluruh karyawan yang bekerja pada 9 LPD di Kecamatan Kuta Selatan. Metode penentuan sampel yang digunakan adalah metode non-probability sampling dengan teknik purposive sampling, dimana artinya sampel ditentukan atas dasar kriteria tertentu, yaitu: Kepala LPD, Sekretaris, Bendahara dan Badan Pengawas, sehingga sampel penelitian berjumlah 40 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan, asimetri informasi berpengaruh negatif terhadap kecenderungan kecurangan. Untuk analisis pengaruh moderasi, hasil penelitian menunjukkan bahwa tri kaya parisudha mampu memperkuat pengaruh pengendalian internal terhadap kecenderungan kecurangan dan asimetri informasi mampu memperlemah pengaruh asimetri infomasi terhadap kecenderungan kecurangan.
Application of Good Corporate Governance Principles Based on Catur Purusa Artha in Village Credit Institutions Pramuki, Ni Made Wisni Arie; Andayani W, Rai Dwi; Yuliantari, Ni Putu Yeni
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1183

Abstract

This study aims to comprehensively describe the application of the principles of Good Corporate Governance (GCG) based on the local cultural values of Catur Purusa Artha in the management of Village Credit Institutions (VCI) in Kerobokan Traditional Village, Bali. This study uses a qualitative descriptive approach with a single case study, involving the main informants such as the Customary Village, the Head of VCI, and the Internal Supervisory Agency as primary data sources. Data was collected through structured in-depth interviews based on indicators of transparency, accountability, responsibility, independence, and fairness according to GCG standards, contextualized with Balinese Hindu teachings through the concept of Catur Purusa Artha (dharma, artha, kama and moksa). The data analysis follows the Miles & Huberman interactive model with the stages of data reduction, data presentation, and conclusion verification. The results of the study revealed that most of the GCG principles have been effectively implemented in VCI Kerobokan with the integration of local cultural values as the foundation of operational ethics. Transparency is realized through information disclosure in customary village meetings; accountability is carried out by internal supervisory bodies; Independence is enforced through a collective consensus mechanism; fairness is reflected in the credit policy of small business priorities; and social responsibility based on dharma and moksa as moral guidelines for institutional managers. However, there are significant obstacles in the remuneration system that are not fully fair and transparent according to individual contributions and limitations in the socialization of work plans to all indigenous capital owners due to limited human resources and communication media.
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