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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JUIMA : Jurnal Ilmu Manajemen Jurnal Akuntansi Multiparadigma International Journal of Interreligious and Intercultural Studies DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian kepada Masyarakat Nusantara BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Hita Akuntansi dan Keuangan Dharma Bhakti
Cokorda Gde Bayu Putra
Universitas Hindu Indonesia
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Pengaruh Penghargaan Finansial, Pengetahuan Persyaratan Akuntan Publik Dan Lingkungan Keluarga Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik Ni Kadek Ade Riski Sapitri; Cokorda Gde Bayu Putra; Ni Putu Yeni Yuliantari
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.v4i4.4534

Abstract

Public accountants play a crucial part in society's decision-making processes. However, the number of accounting graduates in Indonesia is significantly lower than the number of practicing accountants. This suggests that public accounting is not yet a popular career choice amongst students. This research set out to answer the question, "Do financial incentives, familiarity with profession-specific requirements, and personal circumstances influence accounting students' interest in becoming public accountants?" Denpasar college accounting majors in the year 2019 were the subjects of this research. Proportional stratified random sampling. There were 95 people in the sample. The use of a questionnaire to gather information. Here, we analyzed the data with several different statistical methods, including multiple linear regression, the coefficient of determination, a F test, and a t test. Financial incentives, prior knowledge of public accountant requirements, and encouraging family environments all had a positive and significant effect on accounting students' interest in pursuing a career in public accounting.
Pendampingan Pencatatan dan Penyusunan Laporan Pertanggungjawaban Keuangan Berbasis Tri Hita Karana Pada Subak Saradan Desa Adat Sibanggede, Badung Ida Ayu Putu Widani Sugianingrat; Cokorda Gde Bayu Putra; Putu Etika Wulandari; I Gede Ariasa; I Dewa Gede Adi Ambara Yoga
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 10 No. 2 (2024): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v10i2.54-62

Abstract

The traditional subak irrigation system is a driving force in achieving farmer welfare, this system is inherited from generation to generation as the wisdom of the local Hindu community in Bali by adhering to the Tri Hita Karana concept in it. This study aims to determine how a well-organized financial recording system can produce quality and accountable reports. This study was carried out by implementing three stages, namely: 1. Socialization, 2. Observation, 3. Assistance in recording and compiling accountability reports. To realize this, assistance in recording and compiling financial accountability reports was carried out as a basic means in managing financial reports. The object of this study was the administrators and members of the subak in the Sibanggede Traditional Village. The results of this study indicate that one of the subaks in the Sibanggede Traditional Village, namely Subak Saradan, still carries out recording manually so that the recording and compilation of subak financial accountability reports have not been carried out optimally and are accountable to subak members.
PENDAMPINGAN KAPASITAS SUMBER DAYA MANUSIA YANG MENGEDEPANKAN BUDAYA DAN KEARIFAN LOKAL PADA BADAN USAHA MILIK DESA ADAT SUWAT KABUPATEN GIANYAR Gde Bayu Putra, Cokorda; Putra Astawa, I Putu; Putu Widani Sugianingrat, Ida Ayu; Astrama, I Made; Yudy Wijaya, Putu; Ayu Lestari Wijayanti, Ni Ketut
Dharma Bhakti Vol. 3 No. 1 (2025): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v3i1.6909

Abstract

Capacity Building for Human Resources Prioritizing Culture and Local Wisdom in the Village-Owned Enterprise of Suwat Traditional Village, Gianyar Regency is an effort to enhance the capacity of the management of Suwat Waterfall tourist attraction by emphasizing the understanding of Bali's cultural values and local wisdom. Suwat Traditional Village, with its natural tourism potential, faces challenges in managing human resources, the majority of whom come from an agrarian community with limited educational backgrounds. Therefore, it is necessary to provide guidance that focuses on strengthening competencies in tourism service based on local ethics, culture, and religiosity. The assistance is carried out through the development of educational materials that integrate Bali's cultural values and direct training to improve the skills of managers and staff in managing services and the organization. The outcomes of this activity are expected to strengthen the competitiveness of Suwat Waterfall as a cultural tourist destination, foster solidarity among the management team, and uphold local wisdom in every aspect of its operations. Through this education, it is hoped that the managers of Suwat Waterfall will be able to run the business with a more professional, culturally-aware attitude, and in accordance with traditional values that are the foundation for the sustainability of the business and environmental preservation.
Pengaruh Whistleblowing System, Efektivitas Pengendalian Internal dan Integritas Karyawan terhadap Kecendrungan Kecurangan (Fraud) pada Lpd Se-Kecamatan Selat Kabupaten Karangasem Paramita, Ni Putu Eka Rahayu; Bayu Putra, Cokorda Gde; Ayu, Putu Cita
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/b8gs7e97

Abstract

An action or deed carried out by an individual or a group intentionally which has a purpose or motive to gain personal benefit through the improper use of organizational resources is the notion of fraud. Until now cases of fraud and fraud against Village Credit Institutions (LPD) still occur, many Village Credit Institutions have also encountered various kinds of problems that have led to bankruptcy. From the research activities that have been carried out, the results state that there is a negative effect of whistleblowing on the tendency to act fraudulently. The effectiveness of internal control also has a negative influence on the tendency to act fraudulently. And employee integrity has a negative influence on fraudulent tendencies. In the future, it is hoped that all employees at the Village Credit Institution in Selat District are required to have the courage to disclose various acts of fraud. Because this will later be able to assist supervision in order to immediately handle and eradicate various existing fraudulent acts so as not to create losses for the Village Credit Institution.
Pengaruh Komitmen Organisasi dan Penerapan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi Antari, Ni Kadek Sri Tirta; Cokorda Gde Bayu Putra; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7qzmrw40

Abstract

Fraud in financial institutions can be explained by the fraud triangle theory which emphasizes the factors of pressure, opportunity, and rationalization. The purpose of t.his studly was to determine the effect of organizational commitment and good corporate governance on the tendlency of accountiing firaud. Tlhis researcih was condiucted in Kerambitan District, Tabanan Regency, Bali on 26 LPDs in Kerambitan District. The po.pulation in this studly wer.e all LPD employees, totaling 132 people and by using the Slovin Formula, the sample members were determined to be 78 LPD employees. The sampling technique was carried out by purposive sampling. The instrumenlt test was cariried out by teslting the vallidity and reliabiility. The data analysiis techlnique used is multiplle liinear regresision using SPSS softw.are. The results of the analysis of determination show the effect of organizationall commitmient and good corporate governance on the tendency of accountiing frauid by 71.7%. Partial significance test proves that organizational commitment and good corporatte goveirnanice has a negative and significant effect on accounting tendencies.
Pengaruh Motivasi Dan Preferensi Resiko Terhadap Minat Investasi Mahasiswa Universitas Hindu Indonesia Denpasar Kusuma Dewi, Putu Arista; Cita Ayu, Putu; Bayu Putra, Cokorda Gde
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/asttm509

Abstract

       One of the most popular forms of investment today is capital market investment. In this case, universities are a forum for students to learn about investment, one of which is the Indonesian Hindu University. However, students' financial knowledge when investing is still relatively low in minimizing risks in making investment decisions. The increasing issue of investment fraud targeting students is making young investors make investment decisions. The purpose of thies studiy was to determine the interaction of risk and motivation preference on the invesftment interesst of Indonesian Hindu University studentns in Denpasar. The population used in this study were all students of the Faculity of Economjics, Business and Tourism at the Hindu University of Indonesia from 2019 to 2022. The sample for this study was 332 students with a sampling technique using probability sampling including stratified random sampling. The findings of this study suggest that investment intention is positively and significantly influenced by motivation and positively and significantly influenced by perception of risk. The research results explain that the greater the motivation and risk perception, the higher the student's interest in investing. With this research, it is hoped that students will understand that there are risks that may occur and always follow the investment profits.
Implementasi Restrukturisasi Kredit Sebagai Strategi Penurunan Kredit Bermasalah Pada Koperasi Serba Usaha Semeton Bali Satya Ni Komang Devi Kristianti; Cokorda Gde Bayu Putra; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/9mq8yg11

Abstract

The purpose of this study was to determine the factors that caused problem loans in Semeton Bali Satya Multi-Purpose Cooperative and to determine the strategy to reduce problem loans in Semeton Bali Satya Multi-Purpose Cooperative. The author conducted the research located at Semeton Bali Satya Multi-Purpose Cooperative located at Jl. Trenggana No. 156 Br. Anggabaya, Penatih Village, East Denpasar District, Denpasar City, Bali 80238, Indonesia. In this study, the subject was the Chairman of KSU Semeton Bali Satya. Meanwhile, the object of this research is the Implementation of Credit Restructuring as a Strategy to Reduce Problematic Credit Located in the Semeton Bali Satya Multipurpose Cooperative. The main data for this study were obtained directly from the field from questions asked to the managers and administrators of the Semeton Bali Satya Multipurpose Cooperative. Secondary data for this study were obtained from journal theses on the implementation of credit restructuring as a strategy to reduce problematic credit. Based on the type of research which is field research, the data collection techniques used in this study are interview, observation and documentation techniques. The data analysis process begins by reviewing all available data from various sources, namely from interviews, observations that have been obtained, both field notes, official documents, pictures, photos, and so on. The results of the study show that the main factors causing problematic credit at KSU Semeton Bali Satya are the post-pandemic economic impact and high inflation. Members' incomes that have not fully recovered and the increase in the price of basic necessities have created significant financial pressure. KSU Semeton Bali Satya has implemented several important strategies. Steps such as credit restructuring, use of the 5 C approach in credit analysis, recording member characteristics, and tightening credit requirements are part of the cooperative's efforts to reduce the risk of problematic credit. In addition, the cooperative also increases credit supervision with more intensive monitoring and provides education and assistance to members regarding personal financial management.
Pendampingan Inovasi Keterbukaan Keuangan Pada Pembangunan Pura Prajapati Di Desa Adat Ubud, Kabupaten Gianyar Bayu Putra, Cokorda Gde; Lesmana Putra, I Made Endra; Eka Cahyadi, I Wayan Agus
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5422

Abstract

Keberadaan Desa Adat menjadi wahana pemersatu umat serta rumah bagi masyarakat adat mendekatkan diri pada sesamanya. Desa adat berdasarkan Perda Provinsi Bali No.4 Tahun 2019 adalah kesatuan masyarakat hukum adat di Bali yang memiliki wilayah, kedudukan, susunan asli, hak-hak tradisional, harta kekayaan sendiri, tradisi, tata krama pergaulan hidup masyarakat secara turun temurun dalam ikatan tempat suci (kahyangan tiga atau kahyangan desa), tugas dan kewenangan serta hak mengatur dan mengurus rumah tangganya sendiri. Hampir seluruh Desa Adat di Bali memiliki Pura Kahyangan Tiga yang terdiri Pura Dalem dan Pura Prajapati, Pura Desa dan Bale Agung serta Pura Puseh. Sebagai tempat ibadah Pura-Pura tersebut diwarisi oleh para leluhur sejak masa lampau, dirawat keberadaannya serta dijaga kelestariannya termasuk salah satunya yang dilakukan oleh Desa Adat Ubud. Dalam perjalannya krama di Desa Adat Ubud telah bersepakat menjalankan dharma bhakti menjaga kelestarian Pura dengan melakukan renovasi Pura Prajapati sebagai salah satu tempat persembahyangan masyarakat adatnya. Kesepakatan untuk melakukan penataan ini tertuang dalam sebuah kesepakatan musyawarah (paruman). Pemecahan masalah dilakukan dengan memberikan edukasi dan pendampingan kepada Prajuru Desa Ubud Kaja dan Panitia Pelaksana Proyek Renovasi. Tahapan edukasi dan pendampingan yang dilakukan adalah (1) Pembekalan materi dan diskusi tentang pentingnya aspek akuntabilitas dan transparasi (2) Memberikan pembekalan materi tentang penyusunan format laporan Pertanggungjawaban Keuangan Proyek yang dapat diterima umum serta dipahami oleh masyarakat luas (3) Memberikan pendampingan tentang penerapan linktree dan barcode untuk perluasan akses informasi laporan pertanggungjawaban proyek. Kesimpulan dari pengabdian ini adalah menghadirkan sebuah inovasi baru ditengah perkembangan digitalisasi dan modernitas hari ini, merupakan ikhtiar untuk senantiasa mengadaptasi diri serta mendekatkan seluruh informasi keuangan kepada para pihak dan masyarakat luas tentang kerja akuntabilitas dan Transparansi sebagai bentuk ekspresi ibadah kepada Tuhan Yang Maha Esa beserta segenap isinya.
Pendampingan Pencatatan dan Penyusunan Laporan Pertanggungjawaban Keuangan Berbasis Tri Hita Karana Pada Subak Saradan Desa Adat Sibanggede, Badung Ida Ayu Putu Widani Sugianingrat; Cokorda Gde Bayu Putra; Putu Etika Wulandari; I Gede Ariasa; I Dewa Gede Adi Ambara Yoga
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 10 No. 2 (2024): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v10i2.54-62

Abstract

The traditional subak irrigation system is a driving force in achieving farmer welfare, this system is inherited from generation to generation as the wisdom of the local Hindu community in Bali by adhering to the Tri Hita Karana concept in it. This study aims to determine how a well-organized financial recording system can produce quality and accountable reports. This study was carried out by implementing three stages, namely: 1. Socialization, 2. Observation, 3. Assistance in recording and compiling accountability reports. To realize this, assistance in recording and compiling financial accountability reports was carried out as a basic means in managing financial reports. The object of this study was the administrators and members of the subak in the Sibanggede Traditional Village. The results of this study indicate that one of the subaks in the Sibanggede Traditional Village, namely Subak Saradan, still carries out recording manually so that the recording and compilation of subak financial accountability reports have not been carried out optimally and are accountable to subak members.
Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pratiwi, Ni Putu Trisna Windika; Putra, Cokorda Gde Bayu; Muliati, Ni Ketut; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.5601

Abstract

Fraud adalah perbuatan-perbuatan yang melawan hukum yang dilakukan dengan sengaja dengan tujuan tertentu misalnya saja manipulasi atau memberikan laporan keliru terhadap pihak lain yang dilakukan untuk memperoleh keuntungan pribadi atau kelompok tertentu dan dapat merugikan pihak lain. Penelitian ini bertujuan untuk menganalisis Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal Dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan. Sesuai dengan konsep teori fraud triangle, kecurangan dapat terjadi karena adanya peluang seperti pengendalian internal yang kurang efektif, adanya asimetri informasi. Populasi dalam penelitian ini adalah seluruh karyawan yang bekerja pada 9 LPD di Kecamatan Kuta Selatan. Metode penentuan sampel yang digunakan adalah metode non-probability sampling dengan teknik purposive sampling, dimana artinya sampel ditentukan atas dasar kriteria tertentu, yaitu: Kepala LPD, Sekretaris, Bendahara dan Badan Pengawas, sehingga sampel penelitian berjumlah 40 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan, asimetri informasi berpengaruh negatif terhadap kecenderungan kecurangan. Untuk analisis pengaruh moderasi, hasil penelitian menunjukkan bahwa tri kaya parisudha mampu memperkuat pengaruh pengendalian internal terhadap kecenderungan kecurangan dan asimetri informasi mampu memperlemah pengaruh asimetri infomasi terhadap kecenderungan kecurangan.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Gede Dalem Sukawati Dewa Nata Anak Agung Ketut Agus Suardika Antari, Ni Kadek Sri Tirta Astrama, I Made Ayu Putu Suari Maladewi Dewa Ayu Julia Oka Dian Novita Sari Eka Cahyadi, I Wayan Agus Gusti Ayu Putu Wiwik Anggraeni I Dewa Gede Adi Ambara Yoga I Gede Ariasa I Gede Aryana Mahayasa I Gede Eka Budiastawa I Kadek Alit Arinata I Kadek Pebri Artana I Ketut Eka Putra I Made Endra Lesmana Putra I Putu Teresna Jaya Manggala I Wayan Junaedi Setiawan Ida Ayu Putu Widani Sugianingrat Ida Bagus Gaga Surya Prabawa Ida Bagus Gede Parandita Ida Bagus Putra Astika Julia Emas Putria Wijaya Kadek Dewi Padnyawati Kusuma Dewi, Putu Arista Luh Putu Ayu Rismayanti Made Artha Wiyoga Made Sri Rejeki Arthasari Mirah Ayu Putri Trarintya Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Ade Riski Sapitri Ni Kadek Dinda Artha Dharmayanti Ni Kadek Sintha Rila Cahyani Ni Kadek Suarniti Ni Ke Muliati Ni Ketut Ayu Lestari Wijayanti Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Devi Kristianti Ni Komang Sumadi Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Luh Adisti Abiyoga Wulandari Ni Luh Mutia Putri Ni Luh Putu Suri Witari Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Chika Candra Pramesti Ni Putu Meri Yanti Ni Putu Widyarini Ni Putu Yeni Yuliantari Ni Wayan Alit Erlinawati Paramita, Ni Putu Eka Rahayu Pradnyandari Gusti Ayu Made Gangga Putri Pratiwi, Ni Putu Trisna Windika Puspasari Ni Luh Putra Astawa, I Putu Putu Cita Ayu Putu Citta Nirmala Putu Elfreda Carissa Aspasia Putu Etika Wulandari Putu Widani Sugianingrat, Ida Ayu Rai Dwi Andayani W Sang Ayu Putu Arie Indraswarawati Yudy Wijaya, Putu