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All Journal Jurnal Pendidikan Ekonomi Undiksha KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma Sinkron : Jurnal dan Penelitian Teknik Informatika 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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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. 
Pola Dan Peta Kemampuan Keuangan Desa Setelah Penerbitan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa I Putu Fery Karyada; Putu Cita Ayu; I Gede Arya Mahayasa
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p17

Abstract

This study examines the impact of Dana Desa on village relations and financial ability. The relation is determined by village independence, whereas the financial ability to know village capability in their need. The method is descriptive using tables and graphs. Object analysis is APBdes from 2016 to 2018. Samples are Jembrana, Tabanan, Gianyar and Klungkung regency. Based on the result, all villages in Jembrana, Tabanan, Gianyar, and Klungkung have a ratio of fewer than 25 points so in the instructive category. Growth and Share analysis get 1 village in quadrant I, 3 villages in quadrant II, 5 villages in quadrant III and 282 villages in quadrant IV. Keywords: Pattern; Financial Ability; Dana Desa; Village.
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.
Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dalam Meningkatkan Efisiensi Pengelolaan Keuangan pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Bali Sang Ayu Diah Kartika Devi; I Putu Fery Karyada; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/d3jkbx74

Abstract

This study examines the implementation of the Institutional Level Financial Application System (Sistem Aplikasi Keuangan Tingkat Instansi/SAKTI) in improving the efficiency of government financial management. The study was conducted at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of Bali Province using a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation, and analyzed using data reduction, data display, and conclusion drawing with triangulation to ensure validity. The results show that SAKTI enhances the integration of financial processes, improves data accuracy, and accelerates financial reporting. The system also increases work efficiency by reducing manual administrative tasks and simplifying reconciliation processes. However, challenges remain, including technical disruptions, limited user competence, and coordination constraints. Overall, SAKTI contributes to more efficient, integrated, and accountable financial management, although further improvements are required to optimize its implementation.
Strategi Keberlanjutan di LPD Desa Adat Tulikup Kelod Ni Made Ayu Kurnia Sari; I Wayan Sudiana; I Putu Fery Karyada
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cjc9q611

Abstract

This study aims to analyze the sustainability strategies implemented by LPD Desa Adat Tulikup Kelod in addressing an acute liquidity crisis and fraud. The institution was on the brink of bankruptcy with a cash ratio of 0.22% and financial irregularities reaching IDR 15.6 billion. A descriptive qualitative method was employed, using in-depth interviews with the the traditional leader of the village (Bendesa Adat), the Chairperson of the PAS Team, and the Acting Chairperson of the LPD. Data were analyzed using the Miles and Huberman model with source triangulation. The results reveal that the sustainability strategy was an autonomous intervention by the Traditional Village through the formation of the PAS Team (Recovery, Audit, and Solution). Utilizing the “Focus on Solution” paradigm and “Strategy × Execution = Result” model, the team executed comprehensive restructuring. Short-term strategies focused on immediate recovery through investigative audits and aggressive debt collection, while long-term strategies emphasized governance transformation and risk mitigation. The study concludes that institutional sustainability is rooted in social legitimacy restoration and the integration of managerial, financial, and socio-cultural aspects. This intervention successfully restored the LPD's resilience, achieving a real profit of IDR 1.4 billion by 2022.
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Anak Agung Ayu Puja Mas Sukasih Anak Agung Ketut Agus Suardika Andry Irwanto Arty Dwi Januari Ayu Dianti Desak Putu Eka Suari Dewi Desak Putu Eva Meitayani Desak Putu Putri Diantari Gandiwo Sri Mahatmo 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 I Wayan Sudiana Ida Ayu Putu Yuli Muliawati Juniati Gunawan Kadek Ayu Laksmita Kadek Dewi Padnyawati Kadek Oki Sanjaya Made Gede Arthadana Made Kembar Sri Budhi Ni Kadek Dwi Lestari Putri Ni Komang Sumadi Ni Luh Gede Suastini Ni Luh Putu Sri Agustini Ni Luh Widya Pebriantari Ni Made Ayu Kurnia Sari Ni Made Ratna Puspita Dewi Ni Putu Ayu Kusumawati Ni Putu Diah Utari ni putu ega cisna utami NI WAYAN YUNIASIH Oky Sanjaya, Kadek Paramita, I Gusti Agung Putu Cita Ayu Putu Eka Sri Kusuma Sari Putu Neta Ervinia Putu Nuniek Hutnaleontina Rai Dwi Andayani W Ria Juliastini Sang Ayu Diah Kartika Devi Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Suparmi Suparmi Wijaya, Putu Yudy