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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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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.
Pengaruh Profesionalisme dan Locus of Control Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa Se-Kabupaten Badung Ida Ayu Arini Satya Dewi; Kadek Dewi Padnyawati; Ni Made Wisni Arie Pramuki
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.v4i4.3912

Abstract

This study aims to examine the influence of professionalism and locus of control on the performance of village credit institution supervisory boards (LPD) throughout Badung Regency. The population in this study were 366 respondents who in this case were the supervisory bodies of the LPD in Badung Regency. The sampling method used was probability sampling, by determining the number of samples using the slovin formula so that 191 respondents were obtained, then to determine the number of samples in each district using a proportionate startified random sampling technique. Data analysis techniques in this study using SEM-PLS. The results of the study show that the performance of supervisory bodies in LPDs in Badung District is influenced by locus of control. Where the higher the locus of control owned by a regulatory agency, the higher its performance. Another finding in this study is that professionalism has a positive but not significant effect on the performance of supervisory bodies, this is suspected because they have not fully honed their knowledge and abilities in carrying out their duties so that it will lead to low performance of the resulting supervisory bodies
Pelatihan Aplikasi Keuangan Digital Pada Kube Sari Jaya Di Desa Sumerta Kauh Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Ni Putu Yeny Yuliantari; Gusti Alit Suputra
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.768

Abstract

KUBE Sari Jaya merupakan usaha kecil yang terdiri dari lima orang anggota, dimana fokus produksi yang mereka jalani adalah pembuatan kue tradisional, seperti sumping, dadar, bantal dan lain-lain. Identifikasi masalah yang ada di Kube sari jaya ialah masih rendahnya pengetahuan mengenai penggunaan aplikasi keuangan digital dalam mencatat transaksi-transaksi usaha. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan pelatihan aplikasi buku warung, dipilihnya aplikasi ini karena memiliki fitur-fitur ang lengkap dan aplikasi ini dapat digunakan secara offline. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya digitalisasi untuk usaha agar mitra mampu menghasilkan laporan keuangan yang lebih akurat demi keberlanjutan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai aplikasi digital keuangan, memberikan pelatihan aplikasi buku warung. Kegiatan pengabdian ini diharapkan memberikan dampak positif bagi keberlanjutan kube sari jaya. Pengabdian lanjutan yang tim pengabdi lakukan sekarang adalah memberikan pelatihan pengelolaan keuangan dengan menggunakan aplikasi buku warung. Penggunaan aplikasi ini akan lebih mempermudah akses mitra dalam mengetahui posisi keuangan, dimana segala transaksi jual beli telah dicatat melalui aplikasi ini. Pencatatan transaksi pada aplikasi buku warung ini dapat membantu mitra untuk mengetahui dengan cermat total omzet usaha mitra.
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.
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.
Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Putu Cita Ayu
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71606

Abstract

This research aims to examine the influence of good corporate governance (GCG) with Tri Hita Karana (THK) organizational culture and Sad Warnaning Rajaniti's leadership as moderators on the performance of Village Credit Institutions (LPD) in Bali. The study population comprises LPD heads throughout Bali, with a sample size of 315 respondents selected using stratified random sampling. Data were collected and analyzed using the SEM-PLS method to test the hypotheses. The results indicate that LPD performance can be significantly enhanced through improvements in governance, which includes both Sekala (tangible) and Niskala (intangible) aspects of GCG. Additionally, the THK culture, encompassing Parahyangan (spiritual harmony), Pawongan (social harmony), and Palemahan (environmental harmony), along with the implementation of Sad Warnaning Rajaniti leadership, positively influences LPD performance. Furthermore, the study finds that THK culture and Sad Warnaning Rajaniti leadership act as effective moderators in this relationship. These findings have important implications for the development of accounting literature by integrating management aspects, such as GCG implementation, leadership based on Sad Warnaning Rajaniti, and THK organizational culture, to improve LPD performance. This research contributes valuable insights for policymakers and practitioners in enhancing the governance and leadership frameworks of LPDs in Bali.
Co-Authors ., NI PUTU YENI YULIANTARI Cokorda Gde Bayu Putra Gusti Alit Suputra I Komang Arta Wiguna I Wayan Sudiana Ida Ayu Arini Satya Dewi Ida Bagus Putu Narayana Kadek Dewi Padnyawati Komang Ary Pratiwi Luh Era Kesumawati 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