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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi Hita Akuntansi dan Keuangan Lantera Widya Ekuitas Jurnal Pnedidikan Ekonomi
Ni Made Wisni Arie Pramuki
Faculty Of Economics And Business, 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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Faktor-Faktor Pemicu Minat Mahasiswa Menjadi Wirausaha (Studi Empiris di Universitas Hindu Indonesia) Ni Made Wisni Arie Pramuki; Komang Ary Pratiwi; Putu Atim Purwaningrat
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i1.16698

Abstract

Students participate actively in the development of the nation with a hope not only as job seekers, but also as providers or creators of employment by becoming entrepreneurs. Entrepreneurship entry into the college curriculum is expected to provide graduate competencies with hardskills and entrepreneurial softskills. But the low interest of students to become entrepreneurs is the motivation and attractiveness of researchers to conduct further studies. Thus, it is very important to know what factors can encourage students as triggers to become entrepreneurs. This research was carried out with the aim to identify factors that could trigger entrepreneurial interest in students, especially at the Faculty of Economics, Indonesian Hindu University. The analysis was carried out on the data obtained from the primary data by using questionnaire instruments to 100 students which included factor analysis and regression analysis. Factor analysis test results obtained evidence that the main factors that can trigger student interest into entrepreneurship can be grouped into three factors, namely attitudes, image and financial motivation. While the regression analysis obtained evidence that the three factors namely attitudes, image and financial motivation have a positive and significant influence on the interest of students to become entrepreneurs. Thus awareness programs for entrepreneurship need to be carried out more efficiently and effectively, so that our next generation is more as a creator of employment than a job seeker.
PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA UMKM KERAJINAN BATOK KEPALA DI DESA TIMPAG KERAMBITAN TABANAN Kadek Dewi Padnyawati; Ni Putu Ayu Kusumawati; Mirah Ayu Putri Trarintya; Ni Made Wisni Arie Pramukiwisn; Ni Wayan Alit Erlinawati; Cokorda Gde Bayu Putra
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

Most of the people in Timpag Village, Kerambitan District, Tabanan, rely on agriculture, plantations and livestock. The majority of plantation products in Timpag Village are head producers. The community in Timpag Village processes coconut into various kinds of preparations such as food and crafts. MSME coconut shell crafts Mr. Si Made Merta has been running for 7 years by processing coconut shells into extraordinary handicrafts such as soap holders, ashtrays, buckles, incense holders and other shell crafts with various unique and interesting shapes. The problem faced by MSME Mr. Si Made Merta in running his business is a lack of understanding of marketing and preparation of financial reports so that the business he is running has not been able to develop properly. Marketing techniques have a very important role in running a business because customer satisfaction is the final goal in marketing techniques, it is necessary to understand and understand proper marketing management. Financial reporting in a business is the final process of the accounting process. This report serves as information material and decision-making material for users in running their business. Based on these problems, we provide assistance and training in simple Marketing Techniques and Financial Statement Preparation Training so that in the future the business can be more advanced and compete in the midst of the current rapid economic growth. With this community service, it is hoped that MSMEs Mr. Si Made Merta will be able to carry out marketing techniques properly and also in preparing correct financial reports.
MENINGKATKAN MOTIVASI BELAJAR BAHASA INGGRIS MELALUI PERMAINAN “CHARADES” PADA SISWA KELAS 5 SDN 3 TEMBUKU, BANGLI DI ERA NORMAL BARU Ni Putu Yeni Yuliantari; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

The lack of facilities (such as smartphone or internet signal) and parental assistance during the learning process from home made it difficult for subject materials to be conveyed properly, especially in English lessons. This can be decreased the students' interest and ability in that lesson and continued to face-to-face (offline) meetings. If this happens in the beginning stage, then the students will have difficulty in following the next stages. In order to increase the students’ interest and motivation in learning English, this community service is held. Through the games "Charades", students can learn English using their physical language and verbal language. Students can also move actively so that their friends are able to guess the hidden words. The results of this community service activity is it can increase the interest and motivations of 5th grader at SDN 3 Tembuku, Bangli in learning English and they also understand the materials given.
PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN BAGI KUBE SARI JAYA DI DESA SUMERTA KAUH-DENPASAR Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i1.3492

Abstract

KUBE Sari Jaya is a small business consisting of five members, whose production focus is the manufacture of traditional cakes. The partner's knowledge of financial management is still low, so business money is often combined with personal money. This will certainly have an impact on the unhealthy cash flow in the business. In addition, intense competition with similar businesses requires that Kube members must innovate in the packaging of their traditional snacks so that they have an attractive appearance and the resulting traditional snacks can be widely known by the wider community. The purpose of this service activity is to provide knowledge to partners, how important financial management is for business sustainability, besides that labeling in the form of stickers on traditional snack packages will directly make the appearance of snacks more attractive. The method used is in the form of lectures and discussions as well as providing training to partners on good financial management. The results of this service activity are being able to increase partners' knowledge related to financial management which includes how to record business transactions, how to calculate HPP, how to calculate the level of business profits and provide education to partners with labeling which will make it easier for people to get to know the products we offer for. This service activity is expected to have a positive impact on the sustainability of Kube Sari Jaya.
PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN (FRAUD) Luh Era Kesumawati; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1570

Abstract

This study aims to obtain evidence of differences in the likelihood of committing fraud between individuals in the event that there are elements of internal control and no elements of internal control, differences in the likelihood of committing fraud between individuals who have a high level of morality and those who have a high level of morality low. Participants in this study were 70 cooperative managers consisting of the chairman, secretary and treasurer in all villages of Batubulan, Gianyar Regency. The research design used was an experimental design with a 2X2 factorial design. To test the hypothesis in this study, the Two Way Analysis of Variance (ANOVA) statistical test was used. The results showed that there was no difference in the likelihood of committing fraud between individuals in the event that there was an element of internal control and no element of internal control. In addition, this study also proves that there are differences in the possibility of committing fraud between individuals who have a high level of morality and those who have a low level of morality.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH Putu Satya Purnama Sari; Ni Made Wisni Arie Pramuki
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.v2i4.2000

Abstract

The purpose of this research is to obtain empirical evidence of the influence of human capital, structural capital, and customer capital on performance of small and medium business (SMEs) in Tampaksiring. This research is quantitative research, using primary data through questionnaires and measured using likert scale. The sampling technique used simple random sampling technique. The samples used in this study were 125 SMEs in Tampaksiring. The data analysis method used is the Smart PLS 3.0 program. The result showed that structural capitals have a positive and significant effect on performance of SMEs. While the human capital and customer capital has positive no significant effect on performance of SMEs.
PERAN KOMPETENSI MANAJERIAL DALAM MEMODERASI HUBUNGAN GOOD CORPORATE GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKAWATI Ni Luh Putu Wulantari; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2310

Abstract

This study aims to determine the effect of good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District and to determine the role of managerial competence in moderating the relationship between good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District. The population in this study were 33 LPDs in Sukawati District with 99 respondents consisting of the Head of the LPD, the LPD Treasurer and the Chair of the LPD Internal Supervisory Board. The sampling technique used in this study was saturated sample technique so that the entire population was used as the sample, namely the sample obtained in this study was 99 respondents. The data analysis techniques used in this study were descriptive statistical tests and Partial Least Square (PLS) analysis. The results of this study indicate that good corporate governance and organizational culture have a positive and significant effect on LPD performance. Meanwhile, the interaction between managerial competence with good corporate governance has a positive and insignificant effect on LPD performance and the interaction between managerial competence with organizational culture has a negative and insignificant effect on LPD performance.
Pengaruh Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Di LPD Kecamatan Kerambitan Ni Putu Dina Ayu Cipta Dewi; Kadek Dewi Padnyawati; Ni Made Wisni Arie Pramuki
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.v4i2.3240

Abstract

This study aims to examine the effect of individual morality and the effectiveness of internal control on accounting fraud at the Village Credit Institution in Kerambitan District. The population in this study were 90 respondents consisting of the LPD chairman, secretary, treasurer, and LPD supervisory body from 26 LPDs located in Kerambitan District. The analytical technique used in this research is SEM-PLS. The results of this study are individual morality has a positive and significant influence on accounting fraud, the higher the individual's morale, the higher the chance of accounting fraud, allegedly because the respondents involved in this study are still in the pre-processing stage. conventional theory, where according to Kohlberg's moral theory, someone who has individual morality at the preconventional stage, then the opportunity for accounting fraud to occur will be higher. the occurrence of accounting fraud is getting bigger. Allegedly this happened due to the low regulation in an organization (LPD) and the low sanctions given to perpetrators of fraud, so that it did not provide a deterrent effect to the perpetrators.
Pengaruh Pengendalian Internal dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Ida Bagus Putu Narayana; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3580

Abstract

This study was made to determine the relationship of variables that can affect the tendency of fraud. Those variables are internal control and ets culture in the organization. cooperatives as a whole that are still active in Gianyar district were chosen to be the research sites. The sample of this study amounted to 81 people where the data will be collected later by the process of distributing questionnaires. SEM PLS was used as an analytical method in this study. In this study it was found that the level of accounting fraud can be reduced by improving the internal control system and coupled with an organizational ethical culture that is well implemented in the company.
Determinan Kepuasan Pengguna POEMS sebagai Trading Saham Online pada KSPM UNHI Denpasar I Komang Arta Wiguna; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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.v4i2.3887

Abstract

This research aims to examine the determinants of user satisfaction of the POEMS application with the perspective TAM theory in the Capital Market Study Group (KSPM) at the Indonmesian Hindu University Denpasar. This study use members of the UNHI Capital Market Study Group (KSPM) as population. This study use probability sampling with saturated sample technique totaling 71 respondents. SEM-PLS is technique of data analys that used in this research. The results of this research state that perceived ease of use, perceived usefulness, intention to use POEMS, and actual system use of POEMS are determinants of POEMS’s user satisfaction and self-efficacy of POEMS as an antecedent of POEMS’s user satisfaction.
Co-Authors ., NI PUTU YENI YULIANTARI Cokorda Gde Bayu Putra Gde Indra Surya Diputra Gusti Alit Suputra I Komang Arta Wiguna I Made Endra Lesmana Putra I Wayan Sudiana Ida Ayu Arini Satya Dewi Ida Bagus Putu Narayana Kadek Dewi Padnyawati Kadek Dewi Pradnyawati Komang Ary Pratiwi Komang Indra Apsaridewi Luh Era Kesumawati Made Gede Arthadana Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Luh Putu Wulantari Ni Putu Ayu Kusumawati Ni Putu Dina Ayu Cipta Dewi Ni Putu Trisna Windika Pratiwi Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Ary Astini Putu Atim Purwaningrat Putu Cita Ayu Putu Nuniek Hutnaleontina Putu Satya Purnama Sari