Articles
<![CDATA[BUMDESA SEBAGAI MOTOR PENGGERAK EKONOMI DESA BERBASIS KEARIFAN LOKALDI KABUPATEN BADUNG ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 2 (2018): JUIMA : JURNAL ILMU MANAJEMEN ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (22.391 KB)
|
DOI: 10.36733/juima.v8i2.285
<![CDATA[Badan Usaha Milik Desa thereafter called BUMDesa is a social business institution that provides the needs of the village communities. The Badung Regency Government always tries to encourage the villages in Badung Regency to form a BUMDesa by issuing the legal product of the Badung Regency Regional Regulation Number 1 on 2015 concerning the Establishment and Management of Village-Owned Enterprises. The research method in this study used a qualitative research with a descriptive approach, with a research focus are (1) the importance of the establishment of a BUMDesa in Badung Regency, (2) business opportunities that can be worked on by BUMDesa in Badung Regency and (3 ) the principle of financial management of BUMDesa in accordance with the values of Balinese local genius based on Hinduism. The result of this study is that the existence of a BUMDesa must be in accordance with the laws and regulations and the Badung Regency Regional Regulation which is then regulated by the Village Regulation. Business development carried must be adopt the village's potential and the design of the Badung Regency Spatial Plan. For existence and sustainability, BUMDesa must be implemented Balinese local genius based on Hinduism such Slokantara, Catur Purusha Artha, and Tri Hita Karana.]]>
<![CDATA[SPIRIT KEARIFAN LOKAL BALI DALAM AKUNTABILITAS DESA ADAT ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/ub.jamal.2020.11.3.32
<![CDATA[Abstrak: Spirit Kearifan Lokal Bali dalam Akuntabilitas Desa Adat. Penelitian ini mencoba mengungkap dan menggali makna pelaksanaan akuntabilitas keuangan desa adat dengan spirit kearifan lokal Bali. Penelitian ini menggunakan metode fenomenologi yang berusaha mengungkap cara pandang prajuru atau pengurus dalam menerapkan praktik akuntabilitas keuangan. Hasil penelitian menunjukkan bahwa praktik akuntabilitas dilakukan secara terbuka pada saat rapat desa. Praktik akuntabilitas yang dijalankan oleh prajuru tersebut dipengaruhi oleh falsafah tri hita karana. Akuntabilitas bernilai parahyangan, pawongan, dan palemahan merupakan bentuk harmonisasi hubungan manusia dengan Tuhan, sesama manusia, dan alam lingkungannya. Abstract: The Spirit of Balinese Local Wisdom in Traditional Villages Accountability. This study tried to reveal the meaning of financial accountability practices in traditional villages with the spirit of Balinese local wisdom. This study used a phenomenological method which attempts to reveal the perspective of the prajuru (financial accountability manager). The results showed that accountability was practised openly during village meetings. The accountability practice carried out by the prajuru is influenced by the tri hita karana philosophy. Accountability with the values of parahyangan, pawongan, and palemahan was a form of harmonization of human relations with God, fellow humans, and the natural environment.]]>
<![CDATA[PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA UMKM KERAJINAN BATOK KEPALA DI DESA TIMPAG KERAMBITAN TABANAN ]]>
<![CDATA[Kadek Dewi Padnyawati]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Mirah Ayu Putri Trarintya]]>;
<![CDATA[Ni Made Wisni Arie Pramukiwisn]]>;
<![CDATA[Ni Wayan Alit Erlinawati]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Most of the people in Timpag Village, Kerambitan District, Tabanan, rely on agriculture, plantations and livestock. The majority of plantation products in Timpag Village are head producers. The community in Timpag Village processes coconut into various kinds of preparations such as food and crafts. MSME coconut shell crafts Mr. Si Made Merta has been running for 7 years by processing coconut shells into extraordinary handicrafts such as soap holders, ashtrays, buckles, incense holders and other shell crafts with various unique and interesting shapes. The problem faced by MSME Mr. Si Made Merta in running his business is a lack of understanding of marketing and preparation of financial reports so that the business he is running has not been able to develop properly. Marketing techniques have a very important role in running a business because customer satisfaction is the final goal in marketing techniques, it is necessary to understand and understand proper marketing management. Financial reporting in a business is the final process of the accounting process. This report serves as information material and decision-making material for users in running their business. Based on these problems, we provide assistance and training in simple Marketing Techniques and Financial Statement Preparation Training so that in the future the business can be more advanced and compete in the midst of the current rapid economic growth. With this community service, it is hoped that MSMEs Mr. Si Made Merta will be able to carry out marketing techniques properly and also in preparing correct financial reports.]]>
<![CDATA[The Value of Pancasila in Foundation Financial Accountability Practices ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ International Journal of Interreligious and Intercultural Studies Vol 5 No 1 (2022): International Journal of Interreligious and Intercultural Studies ]]>
Publisher : <![CDATA[UNHI PRESS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32795/ijiis.vol5.iss1.2022.2850
<![CDATA[The main objective of this paper is to explain The Value of Pancasila in Foundation Financial Accountability Practices. Financial accountability is a demand that attempts tonot only ensure that fiancial governance is well effiient, but also to create public trust. The compilation and submission of fiancial reports is one approach of applying fiancialaccountability procedures in a non-profi organization that engages with the public. Through the phenomenological approach, it is found that applications of the teaching of God, Human Value, Spirit of Unity, Spirit of Collaborative, and Justice that constitute Pancasila’s spirit also inspire the Foundation’s spirit of accountability implementation.]]>
<![CDATA[TRANSPARANSI KEUANGAN PADA PENGELOLAAN RITUAL DI PURA ULUN DANU BATUR ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Komang Sumadi]]>
<![CDATA[ DHARMASMRTI: Jurnal Ilmu Agama dan Kebudayaan Vol 21 No 2 (2021): Dharmasmrti: Jurnal Ilmu Agama dan Kebudayaan ]]>
Publisher : <![CDATA[Pascasarjana Universitas Hindu Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32795/ds.v21i2.2137
<![CDATA[Artikel ini mencoba menggambarkan praktik transpransi pada pengelolaan ritual upacara di Pura Ulun Danu Batur. Melalui pendekatan deskriptif, artikel ini menjelaskan adanya pengungkapan dan penyediaan informasi keuangan yang dijalankan oleh Pengempon Pura pada saat Upacara Ngusaba Kadasa sebagai bagian dari penerapan tata kelola organisasi yang baik. Transparansi aktivitas keuangan yang dijalankan tersebut setidaknya menjadi sebuah keunikan tersendiri bagi wajah pengelolaan Pura sebagai tempat ibadah. Artikel ini juga menunjukkan upaya pengempon untuk menampilkan keterbukaan informasi keuangan sebagai bagian dari bentuk persembahan yang tulus kepada Ida Bhatara.]]>
<![CDATA[MENGUNGKAP SISI LAIN BIAYA DALAM UPACARA PELEBON PURI AGUNG UBUD ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Anak Agung Ketut Agus Suardika]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (660.19 KB)
|
DOI: 10.32795/widyaakuntansi.v1i1.248
<![CDATA[This article explains the other meaning of costs in the Traditional Ceremony that took place in the Ubud Village. The purpose of this article is actually to uncover the other side of the cost of the “Pelebon Ceremony†in the Puri Agung Ubud Family. The costs incurred for the implementation of the Pelebon Ceremony are very expensive because it uses many symbols, such as: Bade, Lebu, Tragtag, Banten, pigs and supported by thousands of Ubud people. This article includes qualitative research written using a phenomenological approach through interviews with several important informants. This article succeeded in identifying three other meanings of the costs incurred in the Pelebon Ceremony in Puri Agung Ubud, namely: the concept of Rna (debt), the identity of social strata and family gathering event.]]>
<![CDATA[SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (204.631 KB)
|
DOI: 10.32795/widyaakuntansi.v2i1.540
<![CDATA[Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs with Activity Based Costing calculations. This study was conducted at PT. Tirtha Bulan Bali, a garment that carries out production based on the order method.Through this article, it is produced that Activity Based Costing produces cost of production more accurate because overhead costs are charged to products using more cost drivers both unit and non-unit based.]]>
<![CDATA[PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA PEMERINTAH KABUPATEN GIANYAR ]]>
<![CDATA[Sang Ayu Putu Arie Indraswarawati]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[I Putu Teresna Jaya Manggala]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (948.002 KB)
|
DOI: 10.32795/widyaakuntansi.v2i1.542
<![CDATA[Research conducted aims to get a clear of financial accountability seen from the understanding of the financialaccounting system in the Gianyar Regency Government, getting an idea of financial accountability seen from the activity control, try to give suggestions that can help the Gianyar Regency Government in solving the problems faced, especially the problems studied, namely the influence of understanding the regional financial accounting system and control activities on financial accountability in Gianyar Regency Government. The result of overall lregression analysis indicate that 66,2% of the independent variables can be explained by the depemdent variable, while the remaining 33,8% is explained by other factors or variable,]]>
<![CDATA[PENGUATAN ORIENTASI KEWIRAUSAHAAN UMAT HINDU MELALUI KEUNGGULAN BERSAING BERBASIS LOCAL WISDOM PADA KELOMPOK TANI SARI KELA CEMPAKA DI DESA PEJENG KANGIN, TAMPAKSIRING, GIANYAR ]]>
<![CDATA[Ni Luh Adisti Abiyoga Wulandari]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[I Gede Aryana Mahayasa]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ida Bagus Gede Parandita]]>;
<![CDATA[Ni Kadek Sintha Rila Cahyani]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32795/jsb.v8i2.3114
<![CDATA[The Sari Kela Cempaka farmer group was formed as an alternative activity due to the impact of the Covid-19 pandemic which destroyed the tourism industry in Tampaksiring District. This farmer group was formed as a forum for approximately 20 honey bee farmers. This farmer group has a problem with the lack of facilities and infrastructure in developing this farmer group so that it can become a good center for kele honey bee farmers in Pejeng Kangin village. Lack of sufficient knowledge about good honey bee cultivation, and the arrangement of cultivation sites, including harvesting bee honey products and marketing the products that have been produced. Currently, everything is still done conventionally and still on a very small scale. The farmers who are members of this farmer group have realized the potential of the products they produce and their marketing potential is very good. Based on the partners' problems, community service activities were carried out in the form of 1) procurement of kele honey bee colonies and a Honey Refractometer to increase the quantity and quality of production of kele honey produced, 2) assistance in modern honey bee cultivation, 3) counseling on the use of social media in activities product marketing, 4) training in the preparation of simple financial reports. This community service activity has positive implications for partners so that they can improve their current entrepreneurial orientation through competitive advantage based on local resources.]]>
<![CDATA[Analisa Kelayakan Investasi Sektor Pertanian Bali ]]>
<![CDATA[Dian Novita Sari]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Mirah Ayu Putri Trarintya]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32795/widyaakuntansi.v5i01.3641
<![CDATA[The purpose of this study was to describe information on market analysis, cost analysis, and financial analysis of the investment potential and opportunities that are proposed in Tabanan Regency and produce a study document as material for investors in assessing the feasibility of investing in investment proposals in Tabanan Regency. The method used in this research is qualitative research with a case study approach. The data collection technique used in this study is through direct observation in the field. By analyzing the data that has been obtained, the results of this study are obtained, namely the investment proposal in Tabanan Regency with the planned Red Rice Restaurant project in Jatiluwih Village, Penebel District which is very interesting to develop and the calculation results from the data obtained show that the investment is feasible.]]>
