Claim Missing Document
Check
Articles

Found 19 Documents
Search

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.
The Role of Competitive Advantage in Mediating the Relationship Between Digital Transformation and MSME Performance in Bali Ni Putu Yeni Yuliantari; Ni Made Wisni Arie Pramuki
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.66-75

Abstract

Advances in technology and digital-based information are expected to be put to good use by conventional business people. The pressure of the global COVID-19 pandemic that hit the world has an impact on the acceleration of digital transformation for business people, especially MSMEs. MSMEs as a sector of the national economy that has proven to be able to survive in a crisis are encouraged to accelerate the digital transformation process due to the social distancing policy imposed during the COVID-19 pandemic. This study aims to investigate the role of digital transformation on the performance of MSMEs through competitive advantage. This study uses quantitative methods and the data was collected using a questionnaire instrument. This survey was conducted in July-September in the midst of the covid-19 pandemic. The research location was carried out in MSMEs registered in 9 regencies/cities throughout Bali with a total of 326,000 with a total sample of 400 MSME managers. The results of this study found that all proposed hypotheses were acceptable and competitive advantage served as a partial mediation of the relationship between digital transformation and MSME performance.
ANTESEDEN DAN KONSEKUENSI EFEKTIVITAS KINERJA MANAJERIAL TERHADAP KUALITAS KREDIT DI BPR NUSAMBA WILAYAH BALI Ni Made Wisni Arie Pramuki; Putu Cita Ayu; Ni Wayan Ary Astini
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.319-326

Abstract

This study aims to examine the internal control system on managerial performance in order to improve credit quality. This research was conducted at BPR Nusamba Bali Region by distributing research questionnaires. The samples involved in this study were 72 respondents. The data analysis method using SEM PLS. The results of the study indicate that the internal control system in this study is an antecedent in an effort to improve credit quality at BPR Nusamba, Bali Region
MENGUNGKAP PERAN DESA ADAT DALAM PRAKTIK TATA KELOLA LPD DI BALI I Wayan Sudiana; Ni Made Wisni Arie Pramuki; Ni Wayan Alit Erlinawati; Kadek Dewi Pradnyawati; Putu Nuniek Hutnaleontina
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.240-258

Abstract

Village Credit Institution (VCI) is a microfinance institution that is specifically in Bali Province and has a role to maintain the existence of traditional village institutions that are the last bastion of Balinese culture. The existence of VCI supported by the traditional village community (krama desa) has a very strategic function, namely to spur rural economic development, prevent farmers from the trap of ijon from middlemen, and at the same time maintain the local wisdom of the traditional village. The purpose of VCI is to help traditional villages carry out their cultural functions. VCI has been proven to be able to improve the economic, social, and cultural conditions of the community. In fact, not all VCIs are able to develop sustainably. One of the factors causing this problem is the lack of awareness to realize governance practices in preventing conflicts between administrators and village communities as VCI owners. Good governance practices must meet the principles of transparency, accountability, responsibility, independence, and fairness. Therefore, it is important to review the governance practices of custom-based VCIs. This research was conducted at LPD Kerobokan. Data analysis with a qualitative descriptive approach. The main findings of this study confirm that customary villages play a central role in the management of Village Credit Institutions (VCI). The study shows that the structure and decision-making process based on customary village deliberations provide strong legitimacy to VCI policies and practices. This not only increases transparency but also strengthens community trust in VCI. The importance of synergy between custom and governance in VCI management by strengthening the role of customary villages and integrating local values ??in governance.
Upaya Penguatan Tata Kelola Desa Adat Yang Efektif Dan Berkelanjutan Untuk Menjaga Keajegan Alam, Manusia, Dan Budaya Bali I Made Endra Lesmana Putra; Ni Made Wisni Arie Pramuki; Putu Atim Purwaningrat; Gde Indra Surya Diputra; Komang Indra Apsaridewi; Made Gede Arthadana
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 2 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i2.1813

Abstract

This community service activity (Pengabdian kepada Masyarakat, PkM) was carried out as an effort to strengthen the governance of Desa Adat (Traditional Villages) in Bali Province, which possess a central role in maintaining tradition, custom, and the sustainability of Balinese Nature, People, and Culture. The background of this activity is the urgent need to enhance the competency of the Human Resources (SDM) of the Bendesa Adat to ensure development planning is effective, transparent, and based on good governance principles. This urgency is emphasized in the context of implementing new policies, namely Regional Regulation (Perda) Number 4 of 2019 and Law (UU) Number 15 of 2023. This socialization program was realized through the Widya Sancaya #4 Webinar, held online on July 30, 2025. It was organized by the Center for Traditional Village Studies (Pusat Kajian Desa Adat) at Universitas Hindu Indonesia, targeting all Bendesa Adat in Bali Province. The method utilized involved comprehensive presentations by expert speakers regarding the issues surrounding the relationship between the Traditional Village Council (Majelis Desa Adat, MDA) and the Desa Adat as autonomous entities, as well as governance post-new regulations. The activity was successfully conducted smoothly and met its targets, achieving its goal of providing in-depth information, knowledge, and understanding to the participants. The positive response from the Bendesa Adat indicated appreciation and hope that similar programs could be carried out continuously. The expected outcome is the formulation of strategic steps that can strengthen the implementation of regulations/policies, for the purpose of maintaining Bali's sustainability (Ajeg).