Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akuntansi
Desak Made Indah Paramitha Sari
Fakultas Ekonomi Dan Bisnis , Universitas Udayana, Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Faktor – faktor yang Mempengaruhi Pandemic Incubation Program (PIP) terhadap Keberlanjutan Usaha Mikro, Kecil dan Menengah di Kota Denpasar I Gede Bagus Dera Setiawan; Ni Wayan Purnama Rusadi; Desak Made Indah Paramitha Sari
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 5, No 2 (2021): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.95 KB) | DOI: 10.35130/jrimk.v5i2.222

Abstract

The current Covid-19 pandemic has certainly weakened various economic sectors throughout the world, including in Bali, where the tourism sector is the main source of income for the community. As of April 13, 2020, the number of laid-off employees has reached 800 and 46,000 employees have been laid off. Most of them are employees in the tourism sector such as hotels and restaurants. Along with the increasing corona outbreak, the number of employees who have been laid off is increasing. On May 12, 2020, the number reached 2,189 people, while 65,594 employees were laid off. The high number of workers who were economically affected by the Pandemic in Denpasar City prompted the Denpasar City Government through the Denpasar City Tourism Office (DISPAR) to hold a Pandemic Incubation Program. This program is expected to be a solution to find other sources of income by building micro, small and medium enterprises. This study discusses the perceptions of participants and the factors that influence the PIP program on the sustainability of micro, small and medium enterprises in Denpasar City. The method used in this research is quantitative descriptive analysis, using the SEM-PLS analysis method. The sample in this study amounted to 105 participants who were selected purposively with the criteria of participants participating in the PIP program from start to finish for two months. The perception of PIP program participants is in the good category with a score of 3.66; while the participant's perception of the sustainability of micro, small and medium enterprises in Denpasar City got a score of 3.47 which is also included in the good category. The results of the analysis also show that the PIP program has a positive and significant relationship with the continuation of micro, small and medium enterprises in Denpasar City.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS PADA SLB NEGERI 2 DENPASAR Desak Made Indah Paramitha Sari
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.440

Abstract

SLB Negeri 2 Denpasar merupakan salah satu Sekolah Luar Biasa yang memfasilitasi anak berkebutuhan khusus yang juga mendapatkan perhatian berupa dana BOS dari pemerintah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan prinsip transparansi dan juga akuntabilitas dalam pengelolaan dana BOS pada masa pandemic COVID-19 di SLB Negeri 2 Denpasar. Penelitian ini menggunakan metode kualitatif dengan deskriptif analisis dan teknik pengumpulan data dengan cara observasi, wawancara dan dokumentasi. Pemberian Dana BOS berdasarkan seluruh jumlah siswa yang berjumlah 179 siswa. Populasi dalam penelitian ini berjumlah 396 orang dengan sampel menggunakan Purposive Sampling sebanyak 9 oramg. Hasil penelitian bahwa penerapan prinsip transparansi pada SLB Negeri 2 Denpasar sudah transparan dilihat dari keterbukaan dalam perencanaan menyusun RKAS , dalam penggunaan penerimaan dana BOS dan publikasi laporan penggunaan dana BOS yang dilaporkan setiap tahun. Penerapan prinsip akuntabilitas pada SLB Negeri 2 Denpasar dapat dilihat dalam bentuk pertanggung jawaban secara terbuka kepada semua pihak yang terlibat. Mulai dari perencanaan dana BOS, penggunaan dana BOS yang sudah sesuai dengan perubahan juknis pada masa Covid-19 yang ditetapkan pemerintah pusat, pertanggung jawaban dana BOS yang dilaporkan kepada pihak internal dan eksternal, dan juga pengarsipan dokumen dana BOS yang diarsipkan oleh bendahara BOS. Adapun manfaat dari penelitian ini untuk memberikan rasa saling percaya antara berbagai pihak dan keterbukaan laporan keuangan yang dapat dipertangungjawabkan.SLB Negeri 2 Denpasar is one of the special schools that facilitates children with special needs who also receive attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at SLB Negeri 2 Denpasar. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews and documentation. The distribution of BOS Funds is based on the total number of students, totaling 179 students. The population in this study amounted to 396 people with a sample using purposive sampling of 9 people. The results of the study showed that the application of the principle of transparency at SLB Negeri 2 Denpasar was transparent, seen from the openness in planning the preparation of the RKAS, in the use of BOS funds receipts and the publication of reports on the use of BOS funds which were reported annually. The application of the principle of accountability at SLB Negeri 2 Denpasar can be seen in the form of open accountability to all parties involved. Starting from the planning of BOS funds, the use of BOS funds that are in accordance with changes in technical guidelines during the Covid-19 period set by the central government, accountability for BOS funds reported to internal and external parties, and also the archiving of BOS fund documents archived by the BOS treasurer. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for.
Co-Authors I Gede Bagus Dera Setiawan I Made Wardana Ni Wayan Purnama Rusadi