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The Effect Of The Tetrapreneur Model On The Sustainability Of BUMDes With University Partnership As A Moderating Variable Puspita, Ni Komang Irma; Adiputra, I Made Pradana; Diatmika, I Putu Gede
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This study was conducted to test the Influence  of the Tetrapreneur Model  on the Sustainability of BUMDes with Higher Education Partnerships as a Moderation Variable. The population in this study is 129 villages in Buleleng Regency with a sample of 93 villages out of 129 villages calculated using the purposive sampling formula. The respondents in this study were the head of BUMDes, members of BUMDes and Village Heads. Data analysis used SEM-PLS Version 3 with a total of 85 respondents who filled out the questionnaire. The results of the study show that the tetrapreneur  model has a positive and significant effect on the sustainability of BUMDes. Higher education partnerships significantly moderate the influence  of the tetrapreneur  model on the sustainability of BUMDes.
SOSIALISASI PERAN DIGITAL DALAM PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH DI ERA MODERN Diatmika, I Putu Gede; Rahayu, Sri; Kurniawansyah, Kurniawansyah; Ardiyansyah, Ardiyansyah
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peran penting dalam perekonomian Indonesia. Namun, dalam menghadapi tantangan globalisasi dan digitalisasi, banyak UMKM yang kesulitan untuk bersaing dan berkembang. Dalam konteks ini, penerapan teknologi digital menawarkan peluang besar untuk meningkatkan daya saing, efisiensi, dan akses pasar bagi UMKM. Metode sosialisasi merupakan strategi yang digunakan untuk menyampaikan informasi, ide, kebijakan, atau program kepada khalayak luas dengan tujuan meningkatkan pemahaman, keterlibatan, serta perubahan perilaku yang positif. Dalam kegiatan sosialisasi ini, menggunakan metode sosialisasi, melalui kegiatan Seminar/Workshop yang bertujuan untuk mengkaji peran teknologi digital dalam memperkuat UMKM, dengan fokus pada penerapan platform digital, e-commerce, media sosial, serta sistem pembayaran digital sebagai alat untuk mempercepat transformasi digital UMKM. Hasil kegiatan sosialisasi ini memberikan pemahaman kepada pelaku UMKM di Desa Panji Kabupaten Buleleng bahwa digitalisasi memberikan UMKM keunggulan kompetitif dengan memungkinkan mereka untuk bergerak lebih cepat, beradaptasi dengan perubahan pasar, dan meningkatkan kualitas produk atau layanan mereka. UMKM yang mengadopsi teknologi digital dapat lebih cepat beradaptasi dengan tren global, seperti tren belanja online, penggunaan aplikasi mobile, atau kebutuhan akan keberlanjutan dalam produk. Digitalisasi memainkan peran penting dalam perkembangan UMKM. Dengan memanfaatkan teknologi digital, UMKM dapat mengakses pasar yang lebih luas, meningkatkan efisiensi operasional, mengurangi biaya, dan meningkatkan daya saing.
Analisis Kapabilitas Pemasaran Dan Orientasi Pasar Terhadap Keunggulan Daya Saing UMKM Seketeng Rahayu, Sri; Diatmika, I Putu Gede
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 5 No. 3 (2024): November
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v5i3.11374

Abstract

Marketing capability as the ability to use inputs and resources, such as financial resources and existing customer bases to be used more efficiently in generating desired sales. Micro, Small and Medium Enterprises that are market-oriented and have marketing capabilities are needed to achieve marketing performance and competitive advantage. The purpose of this study was to analyze marketing capabilities, market orientation towards the competitive advantage of Micro, Small and Medium Enterprises in Seketeng Village, Sumbawa Regency. The research method uses a quantitative descriptive approach. The data analysis technique in this study uses the Statistical Package for the Social Sciences analysis. The results of the study indicate that Marketing Capability and Market Orientation simultaneously or together have a significant influence on the Competitive Advantage of Micro, Small and Medium Enterprises in Seketeng Village with a significance level of 5% (0.05) and F = (k; n-k) = f (2; 68) = 3.13. So that the Ftable value is obtained of 3.13 because the Fcount value> Ftable (24,915> 3.13). To improve the productivity of MSMEs in Seketeng Village, Sumbawa Regency, it is important to highlight the ability of marketing capabilities and market orientation in improving MSME marketing performance. MSMEs that have better marketing capabilities and use digital channels to promote their products or services tend to perform better in terms of sales growth, customer acquisition, customer retention and customer satisfaction. In addition, marketing capabilities play an important role in improving the competitive advantage of MSMEs. MSMEs need marketing capabilities to build sustainable competitive advantages because marketing capabilities create valuable intangible assets, such as rare and difficult-to-imitate knowledge.
Implementation of Good Governance on Fraud Prevention at Village Credit Institutions Buleleng Regency Rahayu, Sri; Diatmika, I Putu Gede
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.343

Abstract

The Village Credit Institution (LPD) is a dynamic company that can encourage economic growth and financial institutions are held by the local government, the management of which is carried out by traditional villages in the Province of Bali. Good governance can be interpreted as an efficient public service, a reliable control system, a government that is accountable to its public. This study uses a quantitative approach. The design of this study will test the hypothesis by means of multiple linear regression using partial least square measurements. Fraud Prevention has a t-test significance value of 0.005, this value is less than 0.05. So, it can be concluded that the implementation of good governance has a significant effect on fraud prevention.
Pelatihan dan Pendampingan Penyusunan Cost Of Goods Sold untuk Menentukan Harga Jual Produk pada Usaha Tenun di Kecamatan Sidemen Kabupaten Karangasem Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi; Diatmika, I Putu Gede
International Journal of Community Service Learning Vol. 2 No. 1 (2018): February 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.987 KB) | DOI: 10.23887/ijcsl.v2i1.13682

Abstract

In general, community service program aims to provide training and assistance for the preparation of Cost Of Goods Sold (Cost of Production) to Determine the Price of Selling Products on Traditional Weavers Business in Sidemen District, Karangasem Regency. The method used in this activity is the direct practice method. The material provided during the training and assistance includes: (1) the importance of bookkeeping and the benefits of its use in running the business; (2) how to calculate the cost of production for the product; (3) cost information required in controlling production costs. The result of the activity shows that: after the training activity is done, the craftsman community's skill starts to increase by 80%. Most have been able to calculate the cost of production and determine the selling price correctly.
Pengaruh Kapabilitas Badan Permusyawaratan Desa dan Kompetensi Aparatur Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Siskeudes Sebagai Pemoderasi Ayu Widya Puspitasari, Ida; Sujana, Edy; Putu Gede Diatmika, I
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1420

Abstract

This study aims to examine the influence of the Village Consultative Body's (BPD) capability and the competence of village officials on the accountability of village fund management, with Siskeudes serving as a moderating variable. The study employs a quantitative approach using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The population in this study consists of all villages in Denpasar City, totaling 27 villages. The sample was selected using a non-probability sampling method, specifically purposive sampling, with 5 respondents from each village. The results indicate that the capability of the Village Consultative Body (BPD) does not significantly influence the accountability of village fund management, and the utilization of Siskeudes cannot moderate this relationship. On the other hand, the competence of village officials has a positive and significant impact on the accountability of village fund management, and the utilization of Siskeudes strengthens this relationship.
Pengaruh Pendidikan, Tekanan Waktu, dan Anggaran Dana Audit Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Inspektorat Daerah di Provinsi Bali) Sanjaya, Putu Andre; Sujana, Edy; Diatmika, I Putu Gede
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.v16i01.92463

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh: Pendidikan, Tekanan Waktu, Anggaran Dana Audit terhadap Kualitas Audit dengan Etika Auditor  sebagai variabel moderasi. Jenis penelitian ini bersifat kuantitatif dan sumber data yang digunakan adalah data primer dengan kuesioner. Populasi dalam penelitian ini adalah APIP Inspektorat Provinsi/Kabupaten/Kota di Bali dengan jumlah keseluruhan adalah 354 orang. APIP Inspektorat terdiri atas fungsional Auditor dan fungsional Pengawas Penyelenggaraan Urusan Pemerintah Daerah (P2UPD). Sampel ditentukan dengan metode  purposive sampling dengan jumlah sebanyak 188. Teknik analisis yang digunakan adalah analisis deskriptif, SEM PLS, dan pengujian hipotesis menggunakan program Smart PLS 3.0. Penelitian ini menunjukkan hasil bahwa anggaran dana audit tidak berpengaruh terhadap kualitas audit sedangkan pendidikan dan tekanan waktu berpengaruh terhadap kualitas audit. Etika auditor tidak mampu memperkuat hubungan pendididkan, tekanan waktu, dan anggaran dana audit terhadap kualitas audit.    
Analisis Penerapan Akuntansi Berbasis Akrual Pada Dinas Perdagangan, Perindustrian dan Koperasi, Usaha Kecil dan Menengah Kabupaten Buleleng Resika Adnyani, Ni Made Dwi; I Putu Gede Diatmika
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.83643

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis penerapan akuntansi berbasis akrual pada Dinas Perdagangan, Perindustrian dan Koperasi, Usaha Kecil dan Menengah Kabupaten Buleleng. Pada penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan Pendapatan LO per 31 Desember 2021 turun 99,42% jika dibandingkan dengan pendapatan LO per 31 Desember 2020. Beban per 31 Desember 2021 naik sebesar 32,70% jika dibandingkan dengan Beban per 31 Desember 2020. Pendapatan LO per 31 Desember 2022 turun 3,43% jika dibandingkan dengan pendapatan LO per 31 Desember 2021. Beban per 31 Desember 2022 naik sebesar 27,52% jika dibandingkan dengan Beban per 31 Desember 2021.
Analisis Kualitas Sumber Daya Manusia (SDM) Bidang Akuntansi Dalam Penyusunan Laporan Keuangan Pada Dinas Perhubungan Kabupaten Buleleng Pramana, Komang Aditya Indra; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.83442

Abstract

Penelitian ini dilaksanakan pada Kantor Dinas Perhubungan Kabupaten Buleleng. Adapun tujuan penelitian ini untuk menganalisis kualitas sumber daya manusia bidang akuntansi dalam penyusunan laporan keuangan pada Dinas Perhubungan Kabupaten Buleleng. Dalam pengambilan data, menggunakan data primer dan sekunder yang dilakukan secara observasi wawancara dan dokumentasi, selanjutnya data dianalisa secara kualitatif. Berdasarkan hasil penelitian diketahui bahwa Kualitas Sumber Daya Manusia dan Laporan Keuangan pada Dinas Perhubungan Kabupaten Buleleng sudah cukup baik, dilihat dari segi pengetahuan, segi keterampilan, segi kemampuan dan segi sikap karyawan pada Dinas Perhubungan Kabupataen Buleleng.
Tri Nga Moderation on the Influence of Tax Law Enforcement and Tax Morale on Regional Taxpayer Compliance Sulistyawati, Ni Luh Gede Anggarayani; Diatmika, I Putu Gede; Sinarwati, Ni Kadek
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4611

Abstract

This study aims to analyze the influence of (1) tax law enforcement and (2) tax morale on regional taxpayer compliance, moderated by the understanding of Tri Nga. The population of this study consists of 13,736 regional taxpayers registered at Bapenda Badung Regency. The sampling technique used was purposive sampling, resulting in a sample of 383 taxpayers. Data was collected through the distribution of questionnaires. Data analysis was conducted using Moderated Regression Analysis with the help of the Smart PLS program. The results of the study indicate that both tax law enforcement and tax morale have a significant positive effect on regional taxpayer compliance. However, the understanding of Tri Nga does not strengthen the influence of either tax law enforcement or tax morale on regional taxpayer compliance.
Co-Authors ., AHMAD SADIRIN ., CENING BUDI UTARI ., Dewa Ayu Alit Kris Oktariani ., Diah Natarani Mandhira ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gusti Ayu Dewi Utari ., I GEDE MUSTIKA YASA ., I Kadek Yani Bimarta Prasetya ., I Made Deditya Wiguna ., Ida Bagus Dwika Maliawan ., KADEK GITA DWITAMI ., Ketut Adi Permana ., KOMANG ARISKA ., Komang Intan Rahayu Mahariani ., Luh Febri Indrayani ., Luh Linda Utami ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., MADE BUDI ARTINI ., Made Chandra Dewi ., Minah Nurjanah ., Ni Kadek Ari Riastini ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Nia Damayanti ., Ni Ketut Widiasih ., Ni Made Masri Wulandari ., NI MADE PUSPA DEWI ., NURUL AINI ., Putu Aditya Wira Artawan ., Putu Erika Susanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Tri Yuli Parwati Adelia, Komang Trisna Adhitrie, Ni Nyoman Narayani Agus Ariana, I Komang AHMAD SADIRIN . Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggreni, Gusti Ayu Dewi Anggun Pratiwi Ardhi Ardhi, Anggun Pratiwi Ardiyansyah Ardiyansyah Ari Surya Darmawan Artika, I Nyoman Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astawa, I Gede Putu Banu Astria, Putu Ria Ayu Widya Puspitasari, Ida Beril Jurevin Ginting Cahyadi, Made Andre CENING BUDI UTARI . Darmayanti, Anak Agung Istri Sri Wulan Desak Nyoman Sri Werastuti Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dessy Aryani Dewa Ayu Alit Kris Oktariani . Dewi, Ni Kadek Krisna Dewi, Ni Luh Puja Rosita Dewi, Ni Luh Putri Cintya Dewi, Ni Luh Putri Honey Dewi, Ni Luh Sucitra Dewi, Ni Putu Desi Arya Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Elmytia Dharmawan, Nyoman Ari Surya Dharmayasa, I Putu Agus Diah Natarani Mandhira . Dianartini, Kadek Disi Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elly Karmeli Fathimah Jawas . Gede Adi Yuniarta Gede Indirayanti Kusumaputri, Ida Ayu Ginting, Beril Jurevin Gusti Ayu Dewi Utari . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Eka Sumarthanayasa I GEDE MUSTIKA YASA . I Gusti Ayu Lestari . I Gusti Ayu Lestari ., I Gusti Ayu Lestari I Gusti Ayu Purnamawati I Gusti Ayu Putri Wulandari I Gusti Putu Surya Sedana Putra I Kadek Agus Setya Mahendra I Kadek Pebri Artana I Kadek Yani Bimarta Prasetya . I Made Adi Suhendra I Made Aribawa I Made Deditya Wiguna . I MADE EDI DARSANA . I Made Gelgel Satria Negara I Made Mudiana I Made Pradana Adiputra I Nyoman Alit Sugiarthama I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra I Wayan, Cakra Yudha Ida Bagus Anggeadi Ida Bagus Dwika Maliawan . Ika Fitriani Ika Fitriyani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini KADEK GITA DWITAMI . Kadek Haris Antara Kadek Rilly Widhi Antari . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Ketut Adi Permana . Ketut Putri Kharisma Aryani KOMANG ARISKA . Komang Bandem Citrawan Komang Intan Rahayu Mahariani . Komang Sania Widiasari Yumia Komang Sri Tusiyanti . Komang Sri Tusiyanti ., Komang Sri Tusiyanti Krisanti Kurniawansyah, Kurniawansyah Kusumayanti, Ni Komang Wiwik Kristina Lestari, Putu Diah Luh Febri Indrayani . Luh Linda Utami . Luh Putu Ekawati Luh Putu Emy Dewi Liana . Luh Putu Noviani . luh putu sulastrini Luh Suwarni Luh, Resiani Made Andre Cahyadi Made Arie Wahyuni Made Aristia Prayudi MADE BUDI ARTINI . Made Chandra Dewi . Made Resmiani Mahayana, Putu Mahendra, I Kadek Agus Setya Minah Nurjanah . Murdani, Ni Wayan NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Ari Riastini . Ni Kadek Eranita Sukma Dewi . Ni Kadek Krisna Dewi Ni Kadek Muda Wardani Ni Kadek Nia Damayanti . Ni Kadek Sinarwati Ni Ketut Desi Permata Sari Ni Ketut Widiasih . Ni Komang Arya Ningsih Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Ayu Setiawati Ni Luh Gede Erni Sulindawati Ni Luh Putri Cintya Dewi Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Sucitra Dewi Ni Luh Sukadi Ni Made Desi . Ni Made Desi ., Ni Made Desi Ni Made Masri Wulandari . NI MADE PUSPA DEWI . Ni Putu Agustina Widyawati Ni Putu Desi Arya Dewi Ni Wayan Yulianita Dewi Ningsih, Ni Komang Arya Ningtias, Pinky Dwi Noviana Noviana, N Noviyanti, Ni Luh Putu Eka NURUL AINI . Nyoman Trisna Herawati Oktajaya, Tri Paramananda, I Kadek Danta Pinky Dwi Ningtias Pramana, Komang Aditya Indra Puspita Dewi, Ida Ayu Putu Eka Puspita, Ni Komang Irma Putra, Zainal Putu Aditya Wira Artawan . Putu Candra Ardiana Putra Putu Diah Lestari Putu Elmytia Dewi Putu Erika Susanti . Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Ratna Sari, Sang Ayu Made Resika Adnyani, Ni Made Dwi Sanjaya, I Gusti Agung Ananda Hadi Sanjaya, Putu Andre Saputra, I Ketut Triadi Satriawan, I Made Septiani Ria Yunita . Sri Rahayu SRI RAHAYU Sri Rahayu, Putu Sinthya Pratami Suadnyana, Kadek Subhan Purwadinata Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarthama, I Nyoman Alit Sulistyawati, Ni Luh Gede Anggarayani Suparsa, I Made Suwardhiti, Enii Syafruddin Syafruddin Taruni, Putri Tasya Feby Windasari Tri Yuli Parwati . Wahyu Haryadi Werastuti , Desak Nyoman Sri Widnyani, Gusti Ayu Oppie Indra Widyawati , Putu Surya Windasari, Tasya Feby Wulandari, Purwani Laksmi Yanti, Ni Putu Ayu Krisna Weda Yasa, Made Sukerta Yasa, Nyoman Putra Yustina, Luh Anik