Garuda - Garba Rujukan Digital

Analisis Pendapatan Asli Desa Setelah Penetapan UU No 6 Tahun 2014 Tentang Desa Karyada, I Putu Fery
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26227

This study analyzes the development of village income in Tabanan. The research subjects were 133 villages in 10 sub-districts with the object of village income in 2016, 2017 and 2018. Data were analyzed using a descriptive then presented using tables and graphs. The results revelaed villages in Pupuan and Penebel had a positive income, that is an increase in 2018. Whereas for the other sub-districts experiencing stagnation tends to decrease. One factor causing is the do not have strong economic base managed by the village government. Dana Desa cannot be managed properly to increase the village's income.

Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.

PERSEPSI GURU DAN SISWA TENTANG MUTU PENDIDIK DAN TENAGA KEPENDIDIKAN DALAM PELAKSANAAN LAYANAN DI SMP N 1 TABANAN I Putu Fery Karyada
Jurnal Pendidikan Ekonomi Undiksha Vol. 1 No. 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v1i1.482

Abstrak Penelitian ini merupakan penelitian deskriptif yang bertujuan untuk mengetahui (1) persepsi guru tentang mutu pendidik dan tenaga kependidikan, (2) persepsi siswa tentang mutu pendidik dan tenaga kependidikan, dan (3) perbedaan persepsi guru dan siswa tentang mutu pendidik dan tenaga kependidikan. Penelitian ini berlokasi di SMP N 1 Tabanan. Metode pengumpulan data yang digunakan adalah kuesioner, dokumentasi, dan wawancara. Data dianalisis menggunakan independent sample t test. Kesimpulan dari penelitian ini adalah (1) persepsi guru tentang mutu pendidik dan tenaga kependidikan dalam pelaksanaan layanan memiliki skor rata-rata 4.173 dan tergolong dalam kategori baik (2) persepsi siswa tentang mutu pendidik dan tenaga kependidikan dalam pelaksanaan layanan memiliki skor rata-rata 4.104 dan tergolong dalam kategori baik, dan (3) Tidak terdapat perbedaan persepsi guru dan siswa tentang mutu pendidik dan tenaga kependidikan dalam pelaksanaan layanan. Hal ini dibuktikan dari hasil penelitian memperoleh nilai t hitung < t tabel (0,808 < 1,688) dan P value 0,431 > 0,05. Kata Kunci: persepsi, mutu, pendidik dan tenaga kependidikan

PENGARUH PENGUMUMAN PANDEMI COVID-19 DI INDONESIA TERHADAP HARGA SAHAM PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA Suparmi Suparmi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2264

This study aims to determine the effect of the announcement of the Covid-19 pandemic in Indonesia on the stock price of LQ-45 on the Indonesia stoct Exchange. This type of research uses an event study. The population used is stock companies listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling, the research sample was 31 companies in LQ-45. This study uses a market model, the time used is 107 days. The data testing technique uses one sample t-test and paired sample t-test. The results of this study are that is no significant difference in the average abnormal return before and after the announcement of Covid-19 pandemic in Indonesia on the stock price of LQ-45 componies on the Indonesia Stock Exchange.

PENGARUH PANDEMI COVID-19 DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Agustini; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2545

The purpose of this research is to analyze how changes in positive covid-19 cases, as well as exchange rates, affect the Composite Stock Price Index in Indonesia. The variables in this study were daily data from the Indonesia Stock Exchange's Composite Stock Index, positive Covid-19 cases, and exchange rates from March 2, 2020 to March 2, 2021, as determined by the Purposive sampling method, which yielded a sample of 241 observational samples. Secondary data in the form of time series were used in the study, and they were measured using a variety of linear regression analytic methods. The study found that the Covid-19 positive instance had a significant positive effect on JCI, whereas the exchange rate had a significant negative effect. The coefficient of determination is 0.550, indicating that Covid-19 and exchange rates influence the Composite Stock Price Index by 55%, with the remaining 45% influenced by variables outside of the scope of this study.

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

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

PARADIGMA NUSANTARA DALAM MASA DEPAN AKUNTANSI Karyada, I Putu Fery
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.14

Abstrak - Paradigma Nusantara dalam Masa Depan Akuntansi Tujuan Utama – Penelitian ini bertujuan menganalisis peran paradigma Nusantara untuk mengembangkan ilmu akuntansi sebagai praktik teknis, sosial, dan moral.Metode – Penelitian ini menggunakan metode tinjauan literatur. Fokus analisis adalah implementasi paradigma Nusantara dalam perluasan ilmu akuntansi.Temuan Utama – Terdapat tiga faktor yang dibutuhkan dalam perluasan ilmu akuntansi yaitu paradigma Nusantara, sistem ekonomi, dan teknis akuntansi. Paradigma Nusantara membentuk suatu sistem ekonomi dengan kekuatan nilai lokal. Pada akhirnya, keberadaan paradigma Nusantara mendukung implementasi akuntansi sebagai aktifitas sosial dan moral yang berkelanjutan.Implikasi Teori dan Praktik - Pengembangan ilmu akuntansi harus dilakukan berdasarkan prinsip berkelanjutan dengan nilai-nilai religius, sosial dan lingkungan. Selain itu, akuntansi berdasarkan paradigma Nusantara dapat mendukung organisasi dalam mewujudkan keberlanjutan.Kebaruan Penelitian – Penelitian ini menjelaskan secara konseptual dan praktik peran paradigma Nusantara dalam pengembangan akuntansi sebagai praktik teknis, sosial dan moral. Abstract - The Nusantara Paradigm in the Future of Accounting Main Purpose - This research aims to analyze the role of the Nusantara paradigm in developing accounting science as a technical, social and moral practice.Method - This research uses the literature review method. The focus of the analysis is the implementation of the Nusantara paradigm in the expansion of accounting science.Main Findings - Three factors are needed to expand accounting science, namely the Nusantara paradigm, economic system, and technical accounting. The Nusantara paradigm forms an economic system with the strength of local values. In the end, the Nusantara paradigm supports the implementation of accounting as a sustainable social and moral activity.Implication of Theory and Practice - The development of accounting science should be based on sustainable principles with religious, social and environmental values. In addition, accounting based on the Nusantara paradigm can support organizations in realizing sustainability.Novelty - This research explains conceptually and practically the role of the Nusantara paradigm in developing accounting.

Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search