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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika JIA (Jurnal Ilmiah Akuntansi)
Gusti Ayu Ketut Rencana Sari Dewi
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Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Sistem Pengelolaan Kredit Wajib (Pececer) oleh PKK Yang Berlandaskan Konsep Tat Twam Asi (Studi Kasus pada PKK Br. Dinas Butus, Desa Bhuana Giri, Bebandem, Karangasem, Bali) Ni Wayan Nanik Handayani; Anantawikrama Tungga Atmadja; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 9 No. 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i3.22599

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) latar belakang munculnya pengelolaan kredit wajib (pececer) pada PKK Br. Dinas Butus, (2) sistem pengelolaan kredit wajib (pececer) dengan berlandaskan konsep tat twam asi pada PKK Br. Dinas Butus, dan (3) kendala yang dihadapi dalam sistem ini serta cara penyelesaiannya. Penelitian ini menggunakan metode kualitatif studi kasus. Penelitian ini dilakukan pada PKK di Banjar Dinas Butus, Desa Bhuana Giri, Kecamatan Bebandem Kabupaten Karangasem. Jenis data yang digunakan pada penelitian ini adalah data primer yang berupa hasil wawancara dan data sekunder yang berupa literature, buku-buku maupun jurnal ilmiah yang berhubungan dengan penelitian. Pengumpulan data dilakukan dengan tiga teknik, yaitu: teknik wawancara mendalam, observasi, dan studi dokumentasi. Selanjutnya data yang diperoleh dianalisis melalui reduksi data, penyajian data, dan verifikasi kesimpulan. Hasil penelitian menyatakan bahwa (1) Pembentukan PKK Banjar Dinas Butus tidak terlepas dari peran pemerintah guna meningkatkan pembangunan dari bawah untuk memajukan perekonomian masyarakat, (2) program yang dilaksanakan oleh PKK Banjar Dinas Butus yaitu simpan pinjam yang mengkhususkan pengkreditan yang diwajibkan kepada anggota dengan berlandaskan nilai tat twam asi, dan (3) sistem dalam pengelolaan kredit wajib (pececer) ini tidak terlepas dari nilai tat twam asi itu sendiri yang mana memberikan kemudahan, keseragaman, kesetaraan antar sesamanya.
Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Gusti Made Indra Satriawan; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25981

Abstract

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report. 
Pengaruh Pendapatan Premi, Hasil Investasi, Pertumbuhan Modal dan Hasil Underwriting terhadap Pertumbuhan Aset Perusahaan Asuransi Kadek Ria Triana; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26056

Abstract

This research was conducted to increase growth, income, investment, capital growth and the results of underwriting partially on the growth of assets in insurance companies listed on the Indonesia Stock Exchange in the period 2014-2018. This study uses analysis that uses numbers of variables used, therefore using quantitative. The research sample consisted of 5 companies using purposive sampling. The type of data used in this study is secondary data. Data collected from each company's financial statements. The data are then analyzed with several analyzes containing descriptive statistics, classic assumption tests and multiple regression analysis by presenting data that supports the SPSS 20. The results of research related to premiums, investment returns, capital growth and guarantee results respectively have positive and significant effects. towards asset growth in insurance companies 
PENGARUH PARTISIPASI MASYARAKAT, PENGGUNAAN SISTEM KEUANGAN DESA, KOMPETENSI PENDAMPING DESA SERTA KOMITMEN PEMERINTAH DAERAH TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA I Putu Julianto; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi Vol 4 No 1: Juni 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i1.17242

Abstract

Research aims to understand The Influence Of Public Participation, The Use Of The Villages Financial System, A Companion Competence Of The Villages And Local Government Commitment To Successful Of Village Funds Management. The research is quantitative research using types of data on obtained from the questionnaire and primary is measured using likert scales. The population in this study using the whole chief of village officer, treasurer, the villages officials, as well as the operator siskeudes in Buleleng Regency. The sample collection Technique use probability sampling that is simple random sampling. The criteria of the sample in this study is the whole chief of village officer, treasurer, the villages officials, as well as the operator siskeudes in Buleleng Regency as many as 224 people. Data analysis techniques in this study using multiple linear regression analysis with SPSS version 23. The results of the research indicated that the variable public participation (x1) influence positively and significant to successful of village funds management, the use of the village financial system (x2) influence positively and significant to successful of village funds management, variable a companion competence of the villages (x3) influence positively and significant to successful of village funds management, and the variable of local government commitment (x4) influence positively and significant to successful of village funds management.
Pengaruh Tekanan Finansial, Efektivitas Pengendalian Internal, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) dengan Integrasi Teknologi Sebagai Variabel Moderasi pada Lembaga Perkreditan Desa di Kecamatan Dawan: The Influence of Financial Pressure, Effectiveness of Internal Control, and Organizational Culture on the Tendency of Fraud with Technology Integration as a Moderating Variable in Village Credit Institutions in Dawan District Kadek, Ni Kadek Astiti Pratiwi; Gusti Ayu Ketut Rencana Sari Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.69063

Abstract

This research aims to determine the influence of financial pressure, the effectiveness of internal control, and organizational culture on the tendency of fraud with technology integration as a moderating variable in Village Credit Institutions (LPD) in Dawan District. The research uses primary data obtained from questionnaires and is measured on a likert scale. The population in this study consists of all officials in 19 LPDs in Dawan District. The sample was determined using a saturated sampling technique, resulting in a total of 87 respondents. Data were analyzed using descriptive statistical tests, data quality tests, classic assumption tests, multiple linear regression analysis, moderated regression analysis, and t-tests with data presentation assisted by SPSS version 25. The research results indicate that: (1) financial pressure has a significant positive effect on the tendency of fraud, (2) the effectiveness of internal control has a significant negative effect on the tendency of fraud, (3) organizational culture does not influence the tendency of fraud, and (4) technology integration is capable of moderating the influence of financial pressure and the effectiveness of internal control on the tendency of fraud, but it is not able to moderate the influence of organizational culture on the tendency of fraud.
Co-Authors Anantawikrama Tungga Atmadja Dewi, Putu Eka Dianita Marvilianti Elysa Riandani GUSTI MADE INDRA SATRIAWAN Gusti Putu Agus Ardika I Gusti Made Agung Arya Teja I Putu Julianto Ida Ayu Ekaputri Maharini Kadek Indarani Kadek Ria Triana Kadek, Ni Kadek Astiti Pratiwi Made Arie Wahyuni Made Aristia Prayudi Ni Komang Ariati Ni Putu Rini Riantika Ni Wayan Nanik Handayani Ni Wayan Winiasih Nyoman Trisna Herawati Putu Rika Yuliaryani Putu Sukma Kurniawan