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All Journal KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan E-JURNAL AKUNTANSI
I Putu Fery Karyada
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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KUALITAS INFORMASI AKUNTANSI PADA TAHAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD I Putu Fery Karyada; Andry Irwanto
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.102 KB) | DOI: 10.18202/jamal.2017.08.7056

Abstract

Abstrak: Kualitas Informasi Akuntansi pada Tahap Konvergensi International Financial Reporting Standard. Penelitian ini berusaha untuk menelaah perbedaan kualitas informasi akuntansi pada periode konvergensi International Financial Reporting Standard (IFRS). Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda pada perusahaan non perbankan dan keuangan tahun 2012-2014. Penelitian ini menemukan bahwa secara keseluruhan penerapan IFRS cenderung mengurangi kualitas informasi akuntansi. Hal ini disebabkan oleh perbedaan IFRS dengan standar yang ada, lemahnya penegakan hukum, dan kurangnya insentif manajer. Temuan ini dapat menjadi masukan bagi berbagai pihak dalam melakukan pengambilan kebijakan. Abstract: Accounting Information Quality in Convergence International Financial Reporting Standard (IFRS). This study aims to examine the differences of accounting information quality in the IFRS convergence. The method used in this research is multiple regression analysis in non banking and finance companies in 2012-2014. The research shows that overall application of IFRS tended to reduce the quality of accounting information. This research finds that overall application of IFRS tends to reduce the quality of accounting information. This occurs because the differences of IFRS with existing standards, weak law enforcement, and a lack of manager incentives. This result can be an input for various parties in making policy.
Analisis Pendapatan Asli Desa Setelah Penetapan UU No 6 Tahun 2014 Tentang Desa I Putu Fery Karyada
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26227

Abstract

This study analyzes the development of village income in Tabanan. The research subjects were 133 villages in 10 sub-districts with the object of village income in 2016, 2017 and 2018. Data were analyzed using a descriptive then presented using tables and graphs. The results revelaed villages in Pupuan and Penebel had a positive income, that is an increase in 2018. Whereas for the other sub-districts experiencing stagnation tends to decrease. One factor causing is the do not have strong economic base managed by the village government. Dana Desa cannot be managed properly to increase the village's income.
PENGEMBANGAN E-BOOK TEMATIK INTEGRATIF BERBASIS GAME SEBAGAI MEDIA PEMBELAJARAN KEARIFAN LOKAL DAN BUDAYA BALI I Putu Fery Karyada; I Putu Mahendra Adi Wardana; Kadek Oky Sanjaya
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol. 11 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v11i1.45189

Abstract

Pandemi Covid-19 telah menyebabkan perubahan diseluruh aspek kehidupan salah satunya adalah pada sistem pendidikan. Berdasarkan pengamatan dan survey awal, banyak peserta didik (siswa) tingkat dasar dan menengah paling beresiko karena memanfaatkan internet dan handphone di luar aktifitas pembelajaran. Diperlukan suatu media yang dapat memfasilitasi dan menarik siswa untuk melakukan aktifitas pembelajaran. Penelitian ini bertujuan untuk mengembangkan media pembelajaran E-Book tematik integratif berbasis game dan animasi untuk pembelajaran kearifan lokal dan budaya bali.Penelitian ini dengan menggunakan metode Research and Development (R&D) yaitu metode penelitian yang digunakan untuk menghasilkan produk tertentu, dan menguji keefektifan produk tersebut. Penelitian dilaksanakan di Desa Rejasa dan Desa Sembiran, dengan subjek penelitian untuk uji lapangan adalah sekaa teruna yang memiliki tingkat pendidikan Sekolah Mengengah Pertama (SMP). Subyek difokuskan untuk sekaa teruna yang ada di desa daerah pegunungan dikarenakan untuk menguji tingkat kekuatan koneksi penggunaan sistem e-book.Adapun hasil penelitian adalah melalui penilaian pakar pendidikan dan media menyatakan bahwa media ini sangat baik. Begitu juga survey pengguna mendapatkan skor yang tinggi terhadap ketertarikan dan juga penilaian hasil belajar. Keunggulan media ini adalah adanya kompetisi game untuk mencapai nilai tertinggi. Media pembelajaran ini dapat dikembangkan kembali dengan menambah beberapa fiture lain seperti video pembelajaran dan animasi.
PENINGKATAN KEAKTIFAN ORGANISASI PEMUDA MELALUI PELATIHAN DASAR KEPEMIMPINAN (PROGRAM PENGABDIAN DI DESA REJASA, KECAMATAN PENEBEL, KABUPATEN TABANAN) I Putu Fery Karyada
JURNAL SEWAKA BHAKTI Vol 1 No 1 (2018): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.942 KB) | DOI: 10.32795/jsb.v1i1.23

Abstract

Youth organization is a place to develop potential and leadership. However, many young people do not understand the role, function and benefits in organization then couse lack of their activity. In addition, the lack awareness of mutual cooperation (gotong royong), difficulty in teamwork, and the occurrence internal conflicts led to the weakness of youth organizations in Rejasa. The purpose of leadership training is to increase awareness and activeness of youth in organizing. The participants are 92 people who are representatives from four Banjar Dinas Desa Rejasa. The training was held for two days and took place in Balai Serba Guna Rejasa. The methods used are lectures, discussions, and leadership games. In addition, participants also introduced to Yoga activities. After the leadership training, participants are more aware of the function and role in organizing. Familiarity and cohesiveness among participants can also be improved. With yoga activities, participants can also maintain physical and spiritual health. Keyword: Generasi Muda, Organisasi Pemuda, Pelatihan Kepemimpinan.
INOVASI INTEGRASI BISNIS BERBASIS GOTONG ROYONG PADA KELOMPOK BUDI DAYA IKAN AIR TAWAR “BANYU PINARUH” KABUPATEN TABANAN Made Kembar Sri Budhi; Putu Yudy Wijaya; I Putu Fery Karyada; Kadek Oki Sanjaya
Jurnal Abdi Insani Vol 9 No 2 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i2.554

Abstract

The freshwater fish farming group "Banyu Pinaruh" located in Rejasa Village, Penebel, Tabanan Regency, Bali Province is one of the businesses that was negatively affected by the COVID-19 pandemic. The problems faced include business managerial aspects (bookkeeping), group development development, capital, and aspects of marketing/distribution technology. The purpose of this service activity is to increase the competitiveness of partners by efforts to overcome partner problems, which involve business managerial aspects, aspects of group development development, aspects of capital, and aspects of marketing/distribution technology. This service activity is carried out by applying technology (IT) in managing partner businesses. The implementation stages carried out are: identification, system design, system creation, system operational assistance, and system implementation. Training activities are also provided to provide understanding for partners, as well as assistance aimed at ensuring partners are able to manage independently so that the results of the activities are sustainable. The implementation team of this service activity was carried out through education through lectures on group management in a professional manner. The team has also prepared a managerial application (bookkeeping) that can be used by partners in financial records. In addition, a website called Direcs has also been prepared, which has a marketplace and crowdfunding menu for the capital aspect. Partners have been given training and assistance to be able to use the application and website in a sustainable manner. The existence of this community empowerment program has had an impact on increasing business capacity for partners, such as increasing the number of productive ponds, frequency and number of harvests, as well as turnover and profits obtained by partners. Activities are carried out through providing education, training, and mentoring for partners. In addition to lectures on professional business management, managerial applications (bookkeeping) and websites (marketplace and crowdfunding) are prepared which are then used by partners.
EKONOMI KERTHI BALI: PARADIGMA BERBASIS KEARIFAN LOKAL I Putu Fery Karyada; I Gusti Agung Paramita; Kadek Oky Sanjaya; I Gede Aryana Mahayasa; Made Gede Arthadana
Dharmasmrti: Jurnal Ilmu Agama dan Kebudayaan Vol 22 No 2 (2022): Dharmasmrti: Jurnal Ilmu Agama dan Kebudayaan
Publisher : Pascasarjana Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ds.v22i2.3391

Abstract

Penelitian ini bertujuan untuk mengkaji paradigma dan prinsip Ekonomi Kerthi Bali (EKB). Metode yang digunakan adalah pendekatan kualitatif dengan paradigma konstruktif intepretatif yaitu memandang kenyataan itu hasil konstruksi atau bentukan dari manusia itu sendiri Pengamatan realitas sosial berpusat pada subjek yang berarti bahwa ilmu pengetahuan bukan hanya hasil pengalaman, tetapi merupakan juga hasil konstruksi oleh pemikiran. Peneliti melakukan kajian mengenai prinsip Ekonomi Kerthi Bali melalui pendekatan unobtrusive research yaitu metode observasi yang tidak mengubah perilaku natural obyek dengan menganalisis isi dan fenomena yang dipaparkan pada buku ekonomi kerthi bali dan dikaitkan dengan Green Economy dan Caring Economy. Hasil penelitian menyatakan bahwa Ekonomi kerthi bali merupakan paradigma ekonomi baru dengan berlandaskan filosofi Sad Kerthi yaitu enam sumber utama kesejahteraan/kebahagiaan kehidupan manusia. Paradigma ini memiliki persamaan terkait dengan ekonomi berkelanjutan dalam konsep Green Economy dan Caring Economy. Terdapat perbedaan dalam Ekonomi Kerthi Bali terutama pada nilai kearifan lokal yang sangat kuat. Hal ini tidak terlepas dari sistem nilai dalam kebudayaan bali. Kuatnya keterkaitan dengan budaya dan nilai kearifan lokal memunculkan konsep niskala. Penerapan ekonomi kerthi bali dapat memberikan pengalaman sekala niskala sehingga mampu menjaga taksu dalam peradaban kehidupan manusia. Taksu ini dapat menjaga alam, budaya, manusia dalam mewujudkan kesejahteraan dan kebahagiaan.
PENGARUH TINGKAT PENDIDIKAN PEMILIK, PRAKTIK AKUNTANSI DAN PERSEPSI ATAS INSENTIF PAJAK PPH FINAL DITANGGUNG PEMERINTAH (DTP) TERHADAP KEPATUHAN WPOP UMKM I Gede Citta Baswara; I Putu Fery Karyada; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2383

Abstract

Abstract The Corona Virus or Covid-19 pandemic has had a major impact on the decline in the global economy in several countries, including Indonesia, including the tax sector. The Covid-19 pandemic has impacted Micro, Small and Medium Enterprises. For example, MSMEs in Denpasar City are the most dominantly affected by Covid-19 with a total of 4,445. The purpose of this study was to determine how the influence of the owner's level of education, accounting practices and perceptions of the government-borne final income tax incentives (DTP) on MSME WPOP compliance. This research is a type of quantitative research. The population in this study is individual taxpayers as MSMEs in Denpasar City. The sample used in this study were 100 respondents. Data processing using multiple linear regression analysis techniques. The results of data analysis are that the owner's education level has no significant effect on MSME WPOP Compliance, while Accounting Practices and Perceptions of the Final DTP PPh Tax Incentives have a significant effect on MSME WPOP Compliance. Keyword : Owner's Education Level, Accounting Practices, and Perception of Government-borne Final Income Tax Incentives (DTP)
ONE SYSTEM INTEGRATION PENGEMBANGAN GERBANG PURA (GERAKAN BANGUN POTENSI USAHA RAKYAT) DALAM KERANGKA EKONOMI KERTHI BALI I Putu Fery Karyada; Kadek Oky Sanjaya; Gde Indra Surya Diputra
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.v9i1.3502

Abstract

Empowerment activities is to provide an integrated digital system to support the Gerbang Pura program. Gerbang Pura is a collaborative action to manage people's business potential, which is followed by cultivating community creativity in the optimal, sustainable, and sustainable use of existing potentials and resources, as well as increasing rural communities income so that they can gradually build themselves and their environment independently, based on a business network. The strategic target for this empowerment is the Tejakula District government and community economic groups. At the time of system implementation, Gerbang Pura was integrated with a website-based digital system. The features on the website are in the form of displaying pictures and videos of village products; a production area search map; contacts that are directly integrated with WhatsApp; and also the use of QR codes. The application of the QR code aims to make it easier for visitors to the display house Gerbang Pura to access information about the village's products. With the bar code scanner, data can be read more quickly than with the manual method. The input data is processed more precisely because it has a high degree of accuracy, and the incoming data barcode is more precise. QR code users will be directed to visit the website directly so they can access more information regarding the product to be purchased or visited.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, PARTISIPASI PEMAKAI, DAN KOMPLEKSITAS TUGAS TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SERBA USAHA DI KECAMATAN KINTAMANI, BANGLI Ria Juliastini; Sang Ayu Putu Arie Indraswarawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.775

Abstract

The purpose of this study was to determine the effect of formalizing system development, user participation, and task complexity on the effectiveness of the use of accounting information systems in Multipurpose Cooperatives in Kintamani District, Bangli. The population used in this study were all employees of the Multipurpose Cooperative in Kintamani District, Bangli as many as 171 people. Determination of the sample using purposive sampling to obtain 90 people as samples. Performed data analysis using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that formalizing the system development of the effectiveness of applying accounting information systems obtained a regression coefficient of 0.381, the value of t calculate 2,632 and the t-test significant value of 0.010 <0.05, so that H1 is accepted. The influence of user participation on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.930, a calculated t value of 9.067 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.332, a calculated value of -3.024 and a significant value of t test of 0.003 <0.05, so that H3 was accepted.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI Ida Ayu Putu Yuli Muliawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.788

Abstract

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax aggressiveness with an independent commissioner as a moderating variable. The population of the research is the goods and consumption industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The sample used is purposive sampling. The type of data that is secondary data and the method of analysis used is MRA Analysis. The results of this study indicate that leverage and capital intensity have a positive effect on tax aggressiveness, independent commissioners weaken the relationship between leverage and capital intensity on tax aggressiveness.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ketut Agus Suardika Andry Irwanto Ayu Dianti Desak Putu Eka Suari Dewi Desak Putu Putri Diantari Gde Indra Surya Diputra I Gede Aryana Mahayasa I Gede Citta Baswara I Gusti Ayu Ratna Santiasih I Kadek Aditya Permana I Made Endra Lesmana Putra I Putu Mahendra Adi Wardana I Putu Yudhi Antara Satyawan Ida Ayu Putu Yuli Muliawati Kadek Ayu Laksmita Kadek Dewi Padnyawati Kadek Oki Sanjaya Kadek Oky Sanjaya Made Gede Arthadana Made Kembar Sri Budhi Ni Kadek Dwi Lestari Putri Ni Komang Sumadi Ni Luh Gede Suastini Ni Luh Widya Pebriantari Ni Made Ratna Puspita Dewi Ni Putu Ayu Kusumawati ni putu ega cisna utami NI WAYAN YUNIASIH Putu Cita Ayu Putu Eka Sri Kusuma Sari Putu Neta Ervinia Putu Nuniek Hutnaleontina Rai Dwi Andayani W Ria Juliastini Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijaya, Putu Yudy