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IbIKK WISATA RELIGI HINDU BALI Widiastini, Ni Made Ary; Adiputra, I Made Pradana; Sujana, Edy; Yudiatmaja, Fridayana
JURNAL WIDYA LAKSANA Vol 4 No 2 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.138 KB) | DOI: 10.23887/jwl.v4i2.9606

Abstract

Wisata Religi merupakan salah satu perjalanan wisata yang dikembangkan dengan menyikapi fenomena manusia yang kembali sadar sebagai manusia yang homo religius. Namun, banyaknya pekerjaan yang sedang dijalani umat Hindu khususnya sering kali mereka mengalami kesulitan untuk mengatur waktunya dalam melakukan perjalanan religi yakni ke pura-pura. Memahami kondisi tersebut, maka pengembangan wisata religi yang dikembangkan oleh para pelaku pariwisata ternyata telah mampu memberikan solusi bagi umat Hindu yang ingin melakukan aktifitas religi, dimana mereka menyerahkan perjalanan religinya kepada travel agent, yang akhirnya melahirkan paket wisata religi. Keunikan pura yang ada di Bali ternyata tidak saja menarik untuk dijadikan sebagai tempat untuk bersembahyang, namun beberapa dari pengunjung juga tertarik untuk memahami dan mempelajari tentang pura. Berusaha mengambil peluang tersebut, dan menyesuaikan dengan bidang keahlian yang dimiliki maka paket wisata religi yang dikembangkan oleh travel Undiksha yang sudah diberi nama Ganesha Tours and Travel memiliki keungulan yakni:1) memberikan layanan perjalanan wisata yang sesuai dengan kebutuhan konsumen; 2) mampu menjelaskan keunikan pura dengan memahami pura berdasarkan kajian secara semiotika khususnya membaca hidden transcript yang ada di setiap pahatan dan artefak yang ada di pura; 3) mampu mengajak masyarakat untuk lebih memahami potensi pura sehingga mau menjaga pura sebagai tempat suci sebagai objek wisata, untuk itu perlu dilakukan pendampingan secara teratur; 4) Travel ini juga bisa menjadi tempat untuk belajar bagi mahasiswa yang mengambil jurusan kepariwisataan. Selain wisata religi, travel ini juga mengembangkan jasa layanan wisata lainnya seperti melayani wisata riset bagi peneliti, dan kegiatan studi lapangan bagi mahasiswa. Dengan demikian, travel ini tidak saja bermanfaat bagi lembaga, dosen dan mahasiswa, namun juga bagi masyarakat. Usaha ini akhirnya dapat memberikan berbagai manfaat bagi lembaga Universitas Pendidikan Ganesha, baik pengelola IbIKK, kontribusi pendapatan ke lembaga, bagi LPM dan tempat pembelajaran bagi mahasiswa.
Determinan Realisasi Penyerapan Anggaran Belanja Dimoderasi Oleh Sistem Informasi Pengelolaan Keuangan Daerah Pada Pemerintah Provinsi Bali Arsana, I Nyoman; Purnamawati, I Gusti Ayu; Adiputra, I Made Pradana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.86127

Abstract

Penelitian ini bertujuan untuk mengetahui Determinan Realisasi Penyerapan Anggaran Belanja Dimoderasi oleh Sistem Informasi Pengelolaan Keuangan Daerah pada Pemerintah Provinsi Bali. Jenis penelitian ini termasuk dalam penelitian kuantitatif dengan pendekatan kausal atau sebab akibat. Sampel penelitian adalah sebesar 145 responden dengan instrument penelitian menggunakan kuesioner. Metode analisis data pada penelitian ini menggunakan software aplikasi Statistical Package for Social Science (SPSS versi 4.0). Hasilnya menunjukkan bahwa kompetensi sumber daya manusia, komitmen organisasi, regulasi/kebijakan berpengaruh positif terhadap realisasi penyerapan anggaran belanja Pemerintah Provinsi Bali dan sistem informasi pengelolaan keuangan daerah (X4) dapat memoderasi kompetensi sumber daya manusia (X1), komitmen organisasi (X2), regulasi/kebijakan (X3) terhadap realisasi penyerapan anggaran belanja Pemerintah Provinsi Bali (Y).
Ukuran Perusahaan Memoderasi Pengaruh Kepemilikan Asing Dan Komisaris Independen Terhadap Kebijakan Dividen di Indonesia Gayatri, Ni Putu Adinda Putri; Musmini, Lucy Sri; Adiputra, I Made Pradana
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2732

Abstract

This study was conducted with the aim of testing and analyzing how foreign ownership and independent commissioners affect dividend policy with company size as a moderating variable. This study uses panel data analysis with a quantitative approach. The population of this study includes companies listed in the Kompas 100 Index on the Indonesia Stock Exchange that publish financial reports and distribute dividends during 2021-2023, the sample was obtained through purposive sampling technique and a total of 42 companies were obtained as samples, which were then analyzed using STATA software. This study uses multiple linear regression analysis and the Moderated Regression Analysis (MRA) test. The results of the study show that foreign ownership and independent commissioners have a significant positive effect on dividend policy. Meanwhile, company size has not been able to moderate the influence of foreign ownership and independent commissioners on dividend policy. This study presents novelty by showing that in the context of large companies in Indonesia, especially the Kompas 100 Index, company size does not strengthen the influence of foreign ownership or independent commissioners on dividend policy. This highlights that the complexity of governance, dominance of controlling shareholders, and the focus of large companies on long-term growth are more decisive in determining the direction of dividend policy, so that the effectiveness of external and internal supervision is contextual and not linear to the scale of the company. The implication is that regulators and companies need to review the effectiveness of the role of independent commissioners and encourage the involvement of foreign investors as a strategic oversight mechanism, regardless of the scale of the company.
Prevention practices accounting fraud in managing village-owned business units and its approach using AI Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Musmini, Lucy Sri; Adiputra, I Made Pradana; Sutoto, Agung; Hidayatulloh, A.Nururrochman; Sudarmanto, Eko; Purwanti, Purwanti; Sulistyowati, Nur Wahyuning
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 2 (2023): Volume 3 Issue 2, 2023 [May]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i2.623

Abstract

This study explores the practice of preventing accounting fraud in village-owned business units. The method used in this research is descriptive qualitative, and the approach is Artificial Intelligence (AI). For the descriptive qualitative methodology, the primary informants are several administrators of village-owned business units. The results of this study are two approaches, and the first is the conventional way, namely prevention carried out through work culture, opportunity removal, and financial report assessment; the 2nd approach is through technology or Artificial Intelligence applications. This research implies that work culture, elimination of opportunities, and evaluation of financial statements can prevent accounting fraud significantly if it is strengthened in written regulations. Bumdes managers need to make standard operating procedures in their activities. The AI approach results in Automated Data Analysis, Real-time Monitoring, Document Verification, and Automated Reporting System.
DIGITAL TRANSFORMATION IMPACT STRATEGY ON ESG IMPLEMENTATION IN VARIOUS INDUSTRY SECTORS: A LITERATURE REVIEW Gayatri, Putu Anisa; Arta, Putu Wahyu Permana; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri; Sinarwati, Ni Kadek; Adiputra, I Made Pradana
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/nq066008

Abstract

In the ever-evolving digital era, digital transformation has become a major force driving the integration of Environmental, Social, and Governance (ESG) principles in various industrial sectors. This article aims to narratively examine how digital transformation contributes to ESG implementation, by reviewing academic literature and industry reports from the last five to ten years. The study was conducted using a narrative literature review approach with a focus on three ESG dimensions, namely environmental, social, and governance. The results of the study show that digitalization drives energy efficiency, green innovation, and emission reduction in the environmental sector; strengthens social inclusion, human resource development, and access to services in the social aspect; and improves transparency, accountability, and oversight systems in organizational governance. However, there are challenges such as the digital divide, data ethics risks, and technological bias, especially in developing countries. This article also highlights significant differences in infrastructure readiness and capabilities between developed and developing countries. By presenting cross-sector thematic mapping, this article is expected to be a conceptual and practical reference for academics, industry players, and policy makers in designing digital transformation strategies that are aligned with global sustainability goals.
Peran Efektivitas Pengendalian Internal Dalam Meningkatkan Kinerja Keberlanjutan Dengan Ketidakpastian Lingkungan Dan Budaya Organisasi Sebagai Faktor Kontijensi Dewi, Kadek Debi Sartika; Adiputra, I Made Pradana; Yuniarta, Gede Adi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.83941

Abstract

Penelitian ini bertujuan untuk mengetahui peran efektivitas pengendalian internal terhadap kinerja keberlanjutan dengan ketidakpastian lingkungan dan budaya organisasi sebagai faktor kontijensi. Penelitian ini menggunakan pendekatan kuantitatif dengan alat analisis Structural Equation Modelling (SEM) yang berbasis variance based atau component based dengan Partial Least Square (PLS). Populasi pada penelitian ini adalah seluruh hotel bintang 4 dan 5 di Bali yang berjumlah 254 hotel. Pengambilan sampel penelitian berdasarkan rumus slovin dengan tingkat presisi 10% mendapatkan hasil sampel sebanyak 80 responden. Teknik pengumpulan data yang digunakan adalah penyebaran kuesioner dan wawancara. Data dianalisis dengan menggunakan aplikasi SEM PLS versi 4.0. Hasil penelitian menemukan bahwa efektivitas berpengaruh positif dan signifikan terhadap kinerja keberlanjutan, efektktivitas pengendalian interna berpengaruh positif dan signifikan terhadap budaya organisasi, efektivita spengendalian internal berpengaruh positif dan signifikan terhadap kinerja keberlanjutan, eketektivitas pengendalian internal berpengaruh positif dan signifikan terhadap kinerja keberlanjutan dengan ketidakpastian lingkungan sebagai faktor kontigensi, dan kinerja keberlanjutan berpengaruh positif dan signifikan terhadap kinerja keberlanjutan dengan budaya organisasi sebagai faktor kontigensi. Kata kunci: Efektivitas Pengendalian Internal. Ketidakpastian Lingkungan, Budaya Organisasi, dan Kinerja Keberlanjutan.
Peran Moderasi Religiusitas Terhadap Hubungan Antara Dimensi Fraud Pentagon Dengan Kecurangan Akuntansi : Studi Kasus Pada Frontliner Bank BUMN Syariah Fitriani, Erfina; Adiputra, I Made Pradana; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.84899

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara aspek kecurangan akuntansi dan aspek penipuan pentagon pada pegawai garda depan Bank BUMN Syariah, serta pengendalian ketaatan beragama. Populasi dalam penelitian ini adalah seluruh pegawai Bank BUMN Syariah yang berjumlah 374 orang. Sebanyak 165 responden dipilih dengan menggunakan teknik seleksi purposif berdasarkan kriteria yang telah ditentukan. Penyebaran kuesioner kepada responden merupakan cara yang digunakan untuk mengumpulkan data. Dengan menggunakan aplikasi SmartPLS, data dievaluasi menggunakan SEM. Kecurangan akuntansi dipengaruhi secara positif dan signifikan oleh rasionalisasi dan kemampuan, namun tidak terpengaruh oleh tekanan, peluang, dan keangkuhan, menurut temuan penelitian. Ketika menyangkut penipuan akuntansi, agama mungkin mengurangi dampak peluang, namun agama tidak bisa melakukan hal yang sama terhadap tekanan, alasan, kemampuan, atau keangkuhan.
The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator Purna, Putu Inten Citrawati; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4735

Abstract

This study, titled "The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator," aims to analyze the effects of intangible assets, financial flexibility, and human capital on sustainable growth within energy sector companies in Indonesia, with green innovation serving as a moderating variable. The research is driven by the challenges faced by the energy sector, such as climate change, resource scarcity, and the transition to renewable energy. A quantitative approach was applied, utilizing secondary data from financial reports of energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period, analyzed using STATA software. The findings indicate that intangible assets have no significant effect on sustainable growth, whereas financial flexibility and human capital show positive and significant impacts. Additionally, green innovation strengthens the relationship between the three variables and sustainable growth. This research is expected to provide valuable insights for the development of sustainable business strategies in the energy sector.
Frugal Living and Family Financial Management: The Pivotal Role of Housewives Dewi, Made Diah Chandra; Atmadja, Anantawikrama Tungga; Adiputra, I Made Pradana
Journal of Social Work and Science Education Vol. 6 No. 2 (2025): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v6i2.1219

Abstract

This research aims to determine the role of housewives in managing finances by living frugally and the implications for family welfare. The method used in this research is a qualitative method that explores the role of housewives in implementing frugal living to manage family finances, using interviews and observations with employees at Puri Raharja Hospital, Denpasar. Based on the research results, the findings revealed three motivations for living frugally: economic stability, psychological well-being, and saving for children’s education. Housewives serve as financial managers, decision makers, and educators, encouraging spending discipline and long-term savings. This study highlights the positive implications of frugal living on family well-being and gender equality, and emphasizes its potential as a sustainable financial strategy. The limitation of this research is the research design which was only carried out in one place, thus suggesting that there should be more extensive research in the future.
Pengaruh Book Tax Differences, Fee Audit dan Keandalan Akrual terhadap Persistensi Laba Perusahaan Indeks KOMPAS100 Gede Oka Restu Pratama; I Made Pradana Adiputra; Putu Yunartha Pradnyana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dvm8fm11

Abstract

This study aims to analyze the effect of book tax differences, audit fees, and accrual reliability on earnings persistence in companies included in the KOMPAS100 Index for the period 2020-2023. Persisten earnings refelct the quality of financial performance and serve as a relevant predictor of future earnings for economic decision-makers. This research employs a quantitative approach with an associative method. The sample was selected using purposive sampling resulting in 19 companies and a total of 76 annual observations. Data were obtained from annual financial statements published on the official website of the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression to examine the effect of the independent variables on earnings persistence, with the assistance of SPSS version 26 for Windows. The results indicate that (1) book tax differences have a negative and significant partial effect on earnings persistence, (2) audit fees have no significant partial effect on earnings persistence, and (3) accrual reliability has a positive and significant partial effect on earnings persistence. 
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . ADITHA, KADEK KRISNA Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Ananta, Ida Bagus Putu Weda Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ancella Anitawati Hermawan, Ancella Anitawati ANDRIADI, KOMANG DANDY Ari Surya Darmawan Arta, Putu Wahyu Permana Asih, Ginanthi Astawa, I Gede Putu Banu Ayu Komang Dewi Lestari . Ayu Priska Megayanti . Ayu Puspa Wirantari Bayu Darmika Candrasari, Kadek Ladyna Christian Denny Setiawan Darmika, Bayu Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dewi, Kadek Debi Sartika Dewi, Luh Putu Debby Cinthya Dewi, Made Diah Chandra Dewi, Ni Luh Putri Honey Dr. Edy Sujana,SE,Msi,AK . Dwi Martani Edy Sujana Elvin Ruswanda Yudistira Evy Drivayanti Kadek . Fitriani, Erfina Gayatri, Ni Putu Adinda Putri Gayatri, Putu Anisa Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Herry Merta Primadana . Gede Oka Restu Pratama Gede Pranata . Gede Pranata ., Gede Pranata Ginanthi Asih Hasanah, Mas Onik Rif'atul Hidayatulloh, A.Nururrochman Hilda Rossieta I Desak Nyoman Tri Wandari . I Gede Agus Arya Adi Putra I Gusti Ayu Purnamawati I Kadek Arya Wibawa . I Ketut Ardy Prabhawa . I Komang Arya Kumara . I Made Bagas Wisnu Pamungkas . I Made Dwi Septiadi Suhendra . I Made Dwi Septiadi Suhendra ., I Made Dwi Septiadi Suhendra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Arsana, I Nyoman I Nyoman Triantana Putra . I Putu Eva Prasetya . I Putu Gede Diatmika I Putu Hendra Martadinata . I Wayan Putra Adnyana, I Wayan Putra Ida Bagus Putu Ery Supriadi . Imam Ghozali Indrawan, Ade Surya Jefry Wijaya . Juniari, Ni Luh K. Dian Rosita Dewi . K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Arin Prasasti . Kadek Ayu Pramita Dewi . Kadek Carlina Armeiwati . Kadek Evi Resita Dewi . Kadek Krisna Aditha Kadek Ladyna Candrasari Kadek Marlina Nalarreason . Kadek Rilly Widhi Antari . Kadek Rindi Kadek Teni Rismawati . Kaswarina, Ni Ketut Nadia Keristina, Ni Made Deni Ketut Maharani Ketut Nala Hari Wardana Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Komang Budi Amanta . Komang Budi Amanta ., Komang Budi Amanta Komang Gede Suriani Suan Dewi . Komang Hendri Mastrianawati . Komang Pariardi Arianti . Komang Sri Endrayani . Komang Sri Wirnipin . Komang Sri Wirnipin ., Komang Sri Wirnipin L Pt Dian Metta Sari . Lindawati Gani Lucy Sri Musmini Luh Asih Utami Luh Gede Kusuma Dewi Luh Putu Debby Cinthya Dewi Luh Putu Sulastrini . Luh Widiari . Made Ary Meitriana Made Didik Apriadinata . Made Dwi Setiawan . Made Dwi Setiawan ., Made Dwi Setiawan Made Fandy Permana Putra . Made Herman Mahardika . Made Irwan Darmayuda . Megayanti, Riska Diah Murniasih, Ni Luh Gede Nala Hari Wardana Ni Kadek Desi Dwiyantari . Ni Kadek Dewi Asih . Ni Kadek Dina Yanti Ni Kadek Elsa Tiari Ni Kadek Erni Apriantini . Ni Kadek Rina Primayoni . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Nadia Kaswarina Ni Komang Evi Sugiani Ni Komang Irma Puspita Ni Komang Sumitariani Ni Komang Suryaningsih Ni Luh Eka Ari Artini . Ni Luh Gede Erni Sulindawati Ni Luh Ketut Jesi Asmarani . Ni Luh Nonik Tika Silviyani . Ni Luh Nora Widari . Ni Luh Putu Asri Damayanti . Ni Luh Putu Dita Silviani Ni Luh Putu Lindri Puspitasari . Ni Made Ary Widiastini Ni Made Yadnyawati Ap . Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Md Ari Widyastuti . Ni Nyoman Perayati . Ni Putu Dian Ganesuari Dian Ni Putu Yogi Merta Maeka Sari . Ni Putu Yulia Paramitha Ni Wayan Della Praniti . Ni Wayan Sukerti Ni Wyn. Meilani Suwardani . Nyoman Ayu Wulan Trisna Dewi . Nyoman Mita Mahardini . Nyoman Trisna Herawati Oktajaya, Tri Paramitha, Ni Putu Yulia Pasek Aries Hendra Sidartha . Purna, Putu Inten Citrawati Purnama Sari Ni Luh Putu . PURWANTI PURWANTI Puspita, Ni Komang Irma Putra , I Gede Pawana Ngurah PUTRA, I GEDE WAHYU Putra, I Gusti Made Priyambhada putri, Ni Komang Sapta Putri Mertha Agustina Putu Adi Susanto . Putu Ayu Asrini . Putu Indah Sonia Dewi Putu Indira Yunitasari . Putu Ratih Pratiwi . Putu Ryan Damayanti . Putu Sri Wahyuni Ayu Putu Yunartha Pradnyana Putra Riana Dewi Kartika . Rika Dwipa Yaniari . Rika Dwipa Yaniari ., Rika Dwipa Yaniari Riska Diah Megayanti Shara Widya Sidharta Utama Siti Komala . Sudarmanto, Eko Sulistyowati, Nur Wahyuning SUMITARIANI, NI KOMANG Supramajaya, I Dewa Gede Putra Suryaningsih, Ni Komang Sutoto, Agung Titus Silvi Sadewi Trisna Hari, Ketut Desi Utami, Luh Asih Vidyaningsih, Pande Nyoman Trisna W. Gilang Premana Widya, Shara Wirantari, Ayu Puspa Yudiatmaja, Fridayana Yudiatmaja, Fridayana Yudistira, Elvin Ruswanda Yundari, Yundari Zendrato, Handani