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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana International Research Journal of Management, IT & Social Sciences WIDYA MANAJEMEN Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian kepada Masyarakat Nusantara COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Akademisi International Journal of Educational Research Excellence (IJERE) Hita Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Dharma Bhakti
I Made Endra Lesmana Putra
Universitas Hindu Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MEMINIMALISIR KREDIT BERMASALAH PADA LEMBAGA PERKREDITAN DESA ( LPD ) DESA ADAT MANGGISSARI Kadek Lisa; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2921

Abstract

Credit is an activity of providing loans to parties in need, by returning interest and principal based on the agreed time. Proper system processes and procedures in providing credit will be able to reduce the occurrence of non-performing loans. This study aims to find out about the implementation of the credit system and procedures in the LPD of the Manggissari traditional village. The data collection methods used in this study were interviews and documentation, and were analyzed using qualitative descriptive analysis. The results in this study explain that the credit granting system consists of several procedures, namely credit application, data verification, credit decisions and credit realization. The documents required for granting credit are a letter of credit application, minutes of credit or loan agreements, minutes of handover of credit guarantees, prime credit notes, and BKK (Proof of Cash Out). The sections involved in granting credit are credit analysts, LPD chairman, and LPD treasurer. In resolving non-performing loans, it is carried out by replacing members of the management, extending the installment period, waiving interest rates, delaying interest payments and confiscation of collateral.
Analisis Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Umkm Di Kabupaten Gianyar Komang Diah Ayu Parwati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3057

Abstract

Performance is a result achieved by a person during the work process. This study was made to look at the factors that can cause the performance of supervisors to increase, namely Independence, Accountability and Professional Expertise. All employees from 29 LPDs who are active in Payangan District are used as the population of this study. In this study, a saturated sample was used to determine the number of samples until it was found that 96 respondents were used as research samples. In this study, it was proven that the supervisor's performance could increase if the independence, accountability and professional expertise were improved.
Pengaruh Pemanfaatan Teknologi Informasi, Rasa Memiliki, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas LPD Se- Kecamatan Ubud Gianyar Ni Kadek Finny Asnitasari; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3076

Abstract

This study aims to determine the effect of information technology, ownership and internal control system on LPD accountability in Ubud Gianyar District. The population in this study were all employees in 32-LPD in Ubud Gianyar District with a total population of 356 employees. The sampling technique used in this study was purposive sampling, with the criteria having a working age of 5 years so that the sample selection was 32 LPD heads and 93 LPD employees. Data analysis used Multiple Linear Regression Analysis Method. Th results show that, the use of information technology, a sense of belonging and an internal control system has a positive and significant effect on the accountability of LPDs in the sub-district of Ubud Gianyar. It is hoped that future researchers when conducting similar research will be able to add variables that have not been included in this study in order to obtain a stronger influence
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Keuangan Desa, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar I Dewa Gede Yoga Sedana; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3092

Abstract

Accountability is a basis or principle that must be applied in the village fund management process. Accountability will make the process of managing village funds more transparent. Once accountability is so important, this study was made to look at the factors that can lead to accountability such as Human Resource Competence, Village Financial System, and Clarity of Budget Targets. The total population in this study was 499 people, which were all employees at the Denpasar City repair shop, with 135 of them selected as the research sample. This study concludes that accountability can increase if it is followed by the growth of better human resource competencies, an effectively designed financial system, and clearer budget targets.
Pengaruh Efektivitas Pengendalian Internal, Whistleblowing, dan Penegakan Hukum terhadap pencegahan kecurangan (FRAUD) pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kerambitan Ni Kadek Indah Yunia Sari; Ni Komang Sumadi; Ni Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3265

Abstract

The Village Credit Institution as a financial institution that collects village community funds should be maintained so that it does not experience bankruptcy due to fraud. This research was conducted as an effort to see what factors can help prevent fraud such as the Effectiveness of Internal Controls, Whistleblowing, and Law Enforcement. This study used 26 LPDs in Kerambitan District as a population where 77 people were determined to be the research sample. The data obtained at the research site will be processed using multiple linear regression analysis techniques. The results of the study stated that the three independent variables used were able to prevent fraud that might occur in the LPD.
Pengaruh Retribusi Dan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Kabupaten Badung Tahun 2017 – 2021 Ni Kadek Puspita Dewi; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4020

Abstract

This research was conducted to learn how Badung Regency's regional taxes and regional levies affect the region's budget. The tests of normality, correlation, multicollinearity, heteroscedasticity, and multiple linear regression used here are all part of the more traditional statistical methodology. During the period from 2017 to 2021, a total of 180 samples will be collected. This will include 60 samples of Regional Original Income, 60 samples of levies, and 60 samples of regional taxes. As a result, we found: The Regional Original Income in Badung Regency increases significantly as a result of retribution. This outcome suggests that Regional Original Income in Badung Regency would rise along with the increase in levies. Badung Regency's Regional Original Income benefits significantly from regional taxes. These findings imply that the administration of Badung Regency might expect a larger share of the Regional Original Income if the Regional Tax in that region is raised to greater levels.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung Ida Ayu Widiastuti; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4025

Abstract

Human resource expertise, internal control mechanisms, and IT usage all helped improve Badung Regency's financial reporting. This research examines if Human Resources Expertise, Internal Control Mechanisms, and IT affect Badung Regency's consolidated financial statements. This study examines how Badung Regency's HR, Internal Control Mechanisms, and IT affect government finances. Based on a survey of 182 OPD financial staff in Badung Regency. 72 representative samples were chosen using "purposeful sampling" Quantitative approaches and original data are used. Multiple regression analysis, tests of linearity and independence, and F and t tests are employed. HR expertise, the Internal Control Mechanisms, and IT favorably enhance the quality of finance statements given by the Badung Regency administration, according to this research. Badung's Administration.
EDUKASI DAN PENDAMPINGAN KEWIRAUSAHAAN BIDANG PEREKONOMIAN UMKM PETERNAKAN AYAM PETELUR DI DESA SUKAWANA Ni Ketut Muliati; I Made Endra Lesmana Putra; Ni Putu Trisna Windika Pratiwi; I Gede Aryana Mahayasa
JURNAL SEWAKA BHAKTI Vol 9 No 2 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i2.4220

Abstract

Laying hens farming is a business option that the community in Sukawana Village can work on. Laying hen farming business has a strategic value, especially in the provision of animal protein to meet the needs of the community, in addition to its role in taking advantage of employment opportunities. Community service activities are carried out at Kobar Farm which is located at Sukawana Kintamani Bangli Village. Starting with an initial survey to determine target partners to providing education and training related to aspects of marketing and brand awareness, business capital through credit analysis and recording and bookkeeping related to production and sales. The existence of this service activity was welcomed by the service partners and hoped that there would be ongoing coaching. We as a service team hope that the contributions we provide can be of benefit to partners in developing their business.
Pengaruh Sistem Pengendalian Internal Pemerintah, Kompetensi Sumber Daya Manusia, Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Di BPKAD Kota Denpasar Ni Ketut Budi Ayu; 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 | DOI: 10.32795/hak.v4i4.3765

Abstract

A high-quality financial report is prepared to meet the qualitative characteristics of financial reporting that are relevant, reliable, comparable, and understandable. Financial reporting is a form of accountability and is essential to a company's survival as it reflects its performance through its financial condition. The objective of this study is to find out how applying government accounting standards, government internal control systems, and staff skills affects the quality of financial reporting for BPKAD Denpasar Municipality. All of the 125 people who work in the Denpasar City Region and Property and Financial Management Department were used in this study. The 61 people who took part in this study were chosen with the help of a targeted sampling method, and the results were tested with multiple linear regression analysis. This study's findings indicate that using government accounting standards, internal control mechanisms, and human resource skills positively impacts the quality of financial reporting by BPKAD Denpasar City. The results of this study indicate that Denpasar City BPKAD will be able to provide its employees with regular professional training related to preparing financial reports following government accounting standards, thereby improving their skills and competencies.
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
Co-Authors Artini, Ni Putu Septa Astawa, Putu Putra Cokorda Gde Bayu Putra Diputra, Gde Indra Surya Eka Cahyadi, I Wayan Agus Gede Agus Dian Maha Yoga I Dewa Gede Agung Krisna Bayu I Dewa Gede Yoga Sedana I Gede Aryana Mahayasa I Putu Fery Karyada I Putu Fery Karyada I Putu Putra Astawa I WAYAN SUDIANA Ida Ayu Widiastuti Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Juliyanti, Ni Luh Putu Kadek Lisa Komang Diah Ayu Parwati Komang Indra Apsaridewi Kusumawati, Ni Putu Ayu Luh Putu Virra Indah Perdanawati Made Gede Arthadana Mertayasa, I Gusti Agung Kadek Rai Ni Kadek Finny Asnitasari Ni Kadek Indah Yunia Sari Ni Kadek Purnama Dewi Ni Kadek Puspita Dewi Ni Ketut Budi Ayu Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Sumadi Ni Luh Putu Listya Sari Ni Nyoman Sri Winarti Ni Putu Ayu Siska Wulantari Ni Putu Diah Utari Ni Putu Nensy Aryanti Rahayu Ni Putu Suwardhani Ni Putu Trisna Windika Pratiwi NI WAYAN YUNIASIH Pramesty, Gusti Ayu Agung Pradnya Pramuki, Ni Made Wisni Arie Putra, I Putu Deddy Samtika Putu Atim Purwaningrat Samtika Putra, I Putu Deddy Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijayanta Putra, Putu Yudha Yura Karlinda Wiasa Putri