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Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19 Ni Made Ratna Puspita Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i4.3325

Abstract

This study aims to investigate whether there are differences in the company's financial performance before and during the Covid-19 Pandemic and to find out the strategies taken by the company to survive during the Covid-19 Pandemic. This research was conducted at food and beverage industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The results showed that financial performance based on the current ratio had an average growth rate of 0.24 which means the company experienced an increase in liquidity even though it was affected by the pandemic. The average growth based on the debt to equity ratio is 30.22%, where the low ratio indicates that the company's debt is smaller than the amount of its assets. While the growth based on total asset turnover is -0.24, this explains that the assets owned by the company cannot be used to make a profit, which means that the company is currently experiencing difficulties in using all of its assets to generate sales. Based on the return on assets, the average growth is 0.24 this means that the company's management has not been able to use assets to generate maximum income
Faktor Faktor Yang Mempengaruhi MinatMahasiswa Menggunakan E-Wallet Dalam Mengadopsi Perkembangan Financial Technologi Ni Luh Widya Pebriantari; I Putu Fery Karyada; Putu Cita Ayu
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.v4i4.3852

Abstract

The ever-accelerating technological development will shape people's more pragmatic patterns of life. Beginning with social activities, many changes have occurred in people's life patterns, and payment methods have evolved. In the current development, Indonesia knows the term fintech (financial technology). Fintech introduces digital payment methods, or online payments, in hopes of achieving financial inclusion. Current observations examine relationships between factors that may lead to increased interest in using e-wallets among students in adopting financial technology developments (Faculty of Economics and Tourism, Hindu University, Indonesia) empirical study on students of In this observation, all active students of the Accounting Studies Program at the Faculty of Economics, Business and Tourism of the Hindu University of Indonesia from 2020 to 2022 were used as a research population with a total sample of 332 people. In the process of observation, the factors that made the students of the Faculty of Economics, Business and Tourism of Hindu University, Indonesia interested in using e-wallets were financial literacy, social influence, hedonic motivation, habits, and perceived benefits. , and perceived comfort
Analisis Penerapan Akuntansi Aset Tetap Terhadap Pernyataan Standar Akuntansi Keuangan No. 16 Pada PT Shanti Adventure Tour Ni Putu Diah Utari; I Putu Fery Karyada; I Made Endra Lesmana Putra
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

Abstract

Fixed assets have an important role in business. To support a business in the progress of the company, equipment or equipment is needed which is one part of fixed assets. Errors in valuation, calculation and presentation of fixed assets will affect the company's financial statements. This study aims to assess the extent to which the company has implemented fixed asset accounting policies in accordance with applicable standards, namely PSAK No. 16 regarding fixed assets. The research method used is descriptive analysis method with a qualitative approach. From the results of the study it can be concluded that PT Shanti Adventure Tour in carrying out its accounting activities is guided by company policies that are in accordance with PSAK No. 16. In terms of recognition, measurement, and disposal of fixed assets are in accordance with PSAK No. 16. However, there are still errors in the application of the method depreciation and presentation of fixed assets at PT Shanti Adventure Tour. Keywords: fixed asset, psak no.16
Application of the Kerthi Bali Economy in a Web-Based Geospatial Visualization Information System Karyada, I Putu Ferry; Sanjaya, Kadek Oky; Arthadana, Made Gede; Paramita, I Gusti Agung; Mahayasa, I Gede Aryana
Sinkron : jurnal dan penelitian teknik informatika Vol. 6 No. 4 (2022): Article Research: Volume 6 Number 4, October 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v7i4.11777

Abstract

Traditional village is a unit of customary law community in Bali which has territory, position, original structure, traditional rights, own assets, traditions, and social manners of community life from generation to generation. One of the values ​​of local wisdom that can be implemented in economic activities is Sad Kerthi, namely the six main sources of welfare/happiness of human life. The Kerthi Bali Economy is an economy to realize an Independent Bali in the Economic Sector, built and developed based on the values ​​of Sad Kerthi's philosophy. Because the principle of Kerthi Bali Economics is a new concept, the researcher analyzes the contents and phenomena described in the Kerthi Bali Economics book and is associated with other economics references. At this stage will produce an indicator in measuring the economic principles of Kerthi Bali. There are 11 economic principles of Kerthi Bali that are harmonious with nature, culture and people. The development model used by the researcher uses the Waterfall Model. In this study, researchers used several stages in the waterfall model, including requirements, design, implementation, verification, and maintenance. The system design uses MySQL as the database as well as PHP and HTML for basic programming. This research succeeded in developing the Application of the Kerthi Bali Economy in a Web-Based Geospatial Visualization Information System. Testing the system using the Black Box Testing method, which produces all the pages tested in accordance with the expected results.
PARADIGMA NUSANTARA DALAM MASA DEPAN AKUNTANSI Karyada, I Putu Fery
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.14

Abstract

Abstrak - Paradigma Nusantara dalam Masa Depan Akuntansi Tujuan Utama – Penelitian ini bertujuan menganalisis peran paradigma Nusantara untuk mengembangkan ilmu akuntansi sebagai praktik teknis, sosial, dan moral.Metode – Penelitian ini menggunakan metode tinjauan literatur. Fokus analisis adalah implementasi paradigma Nusantara dalam perluasan ilmu akuntansi.Temuan Utama – Terdapat tiga faktor yang dibutuhkan dalam perluasan ilmu akuntansi yaitu paradigma Nusantara, sistem ekonomi, dan teknis akuntansi. Paradigma Nusantara membentuk suatu sistem ekonomi dengan kekuatan nilai lokal. Pada akhirnya, keberadaan paradigma Nusantara mendukung implementasi akuntansi sebagai aktifitas sosial dan moral yang berkelanjutan.Implikasi Teori dan Praktik - Pengembangan ilmu akuntansi harus dilakukan berdasarkan prinsip berkelanjutan dengan nilai-nilai religius, sosial dan lingkungan. Selain itu, akuntansi berdasarkan paradigma Nusantara dapat mendukung organisasi dalam mewujudkan keberlanjutan.Kebaruan Penelitian – Penelitian ini menjelaskan secara konseptual dan praktik peran paradigma Nusantara dalam pengembangan akuntansi sebagai praktik teknis, sosial dan moral. Abstract - The Nusantara Paradigm in the Future of Accounting Main Purpose - This research aims to analyze the role of the Nusantara paradigm in developing accounting science as a technical, social and moral practice.Method - This research uses the literature review method. The focus of the analysis is the implementation of the Nusantara paradigm in the expansion of accounting science.Main Findings - Three factors are needed to expand accounting science, namely the Nusantara paradigm, economic system, and technical accounting. The Nusantara paradigm forms an economic system with the strength of local values. In the end, the Nusantara paradigm supports the implementation of accounting as a sustainable social and moral activity.Implication of Theory and Practice - The development of accounting science should be based on sustainable principles with religious, social and environmental values. In addition, accounting based on the Nusantara paradigm can support organizations in realizing sustainability.Novelty - This research explains conceptually and practically the role of the Nusantara paradigm in developing accounting. 
Pengaruh Budaya Organisasi, Religiusitas Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Se- Kecamatan Denpasar Utara Anak Agung Ayu Puja Mas Sukasih; Ni Komang Sumadi; Ni Putu Fery Karyada
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: 10.32795/67a49588

Abstract

The huge proportion of Town Funds administered by the Central Government to Town State run organizations doesn't block the opportunity of coercion or control in their organization. Distortion or cheating according to the Indonesian Groundwork of Public Clerks is a conscious exhibition by something like one individuals in organization or social events obligated for organization, delegates and outcasts which incorporates the usage of confusion to secure a nonsensical advantage or negligence the law ( IAPI - Indonesian Foundation of Public Clerks). The general population in this study was all town specialists amounting to 216 people from 8 towns in North Denpasar District. The amount of tests in this survey was 64 people who were settled using a purposive looking at strategy and had a go at using different direct backslide assessment techniques. The outcomes of this investigation show that various leveled culture fundamentally influences distortion aversion. Legalism influences hindering deception. The whistleblowing structure influences hindering blackmail
Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Abstract

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.
A Comparative Study of Nutritional Content of SDD Drying Bedetan Perancak for Lemuru Fish Management in Jembrana, Bali: Studi Komparatif Kandungan Gizi Bedetan Perancak Hasil Pengeringan SDD untuk Pengelolaan Ikan Lemuru di Jembrana, Bali Karyada, Putu Fery; Saraswati, Suprabadevi Ayumayasari; Kartika, I Wayan Darya
Habitus Aquatica Vol 7 No 1 (2026): Habitus Aquatica : Journal of Aquatic Resources and Fisheries Management
Publisher : Department of Aquatic Resources Management, Faculty of Fisheries and Marine Science, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/HAJ.7.1.38

Abstract

Bedetan Perancak is an innovative sardine processing product (cat sardine and protolan types) made by the Bedetan Perancak Women Farmers Group (KWT) in Jembrana Regency. It is dried using an eco-friendly Solar Dryer Dome (SDD) technology with a capacity of 200 kg per 3 days. This study compares the nutritional content of two Bedetan variants—unseasoned and seasoned—both dried using SDD. The analysis covers moisture, ash, protein, fat, carbohydrates (by difference), and estimated energy (kcal). Results indicate that moisture and ash are higher in the seasoned variant at 11.38% and 7.23%, respectively. Protein content is high in both variants: 62.89% (unseasoned) and 63.81% (seasoned). Fat content is similar, ranging between 15.03% and 15.13%. Carbohydrates are higher in the unseasoned variant (5.89%) than in the seasoned one (2.54%). Energy values are 411.30 kcal (unseasoned) and 400.70 kcal (seasoned). Adding seasoning affects moisture and ash but not protein and fat significantly. Both variants meet the SNI 8273:2023 standard for dried fish moisture (max 40%; ideal 15–20%), with moisture well below ideal limits. This shows that SDD technology is environmentally friendly and enhances nutritional quality and shelf life of Bedetan.
Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality Putra, I Putu Deddy Samtika; I Putu Fery Karyada; Ni Komang Sumadi; I Wayan Budi Satria; Rai Dwi Andayani W.
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p220-229

Abstract

This study aims to analyze the level of sustainability maturity of micro, small, and medium enterprises (MSMEs) based on demographic characteristics and spirituality. The research employed an online survey method involving 414 MSME owners in Bali, with hypothesis testing conducted using Analysis of Variance (ANOVA). The findings indicate that there are significant differences in sustainability maturity levels across business categories, income levels, and eco-spirituality. These results suggest that both demographic factors and spiritual dimensions play an important role in shaping sustainability orientation and practices among MSMEs. This study contributes original value by being among the first to measure MSME sustainability maturity through the integration of demographic and spirituality-based factors.