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All Journal Ekuitas: Jurnal Pendidikan Ekonomi International Journal of Community Service Learning JIA (Jurnal Ilmiah Akuntansi) JRABA Ekuitas Jurnal Pnedidikan Ekonomi
Putu Budi Anggiriawan
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan Komang Adi Kurniawan Saputra; Putu Budi Anggiriawan; A.A. Ayu Erna Trisnadewi; Putu Gede Wisnu Permana Kawisana; L.G.P. Sri Ekajayanti
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i1.16688

Abstract

This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.
KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN ANALISIS BERBAGAI FAKTOR Komang Adi Kurniawan Saputra; A.A. Ayu Erna Trisnadewi; Putu Budi Anggiriawan; Putu Gede Wisnu Permana Kawisana
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.v4i1.17250

Abstract

This study aims to examine several factors that influence the bankruptcy of LPDs in Buleleng Regency, the factors in question are legal protection, managerial competence, good corporate governance, the active role of citizens and the role of internal supervisory bodies. In this study using a questionnaire method with 63 respondents namely LPD managers and for data analysis use multiple regression analysis. The results of this study state that only the manager's competence and the role of internal supervisory bodies have an influence on the potential of LPD bankruptcy, while legal protection variables, good corporate governance and the active role of citizens do not affect the potential for bankruptcy LPD in Buleleng Regency.
Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan Komang Adi Kurniawan Saputra; Putu Budi Anggiriawan; A.A. Ayu Erna Trisnadewi; Putu Gede Wisnu Permana Kawisana; L.G.P. Sri Ekajayanti
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i1.16688

Abstract

This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA Komang Adi Kurniawan Saputra; Putu Budi Anggiriawan; I Nyoman Sutapa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46060

Abstract

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.
Pemberdayaan Usaha Pembuatan Pelinggih Dari Bias Melela Pada Usaha “Andika Dewata” Desa Penatih, Denpasar Putu Budi Anggiriawan; I Gede Surya Pratama; I Ketut Selamet
International Journal of Community Service Learning Vol. 6 No. 3 (2022): August 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i3.50514

Abstract

Seiring dengan pesatnya pembangunan hunian di Bali, permintaan pelinggih untuk rumah juga meningkat. Usaha produksi Pelinggih sudah ada sejak dahulu hingga sampai saat ini masih tetap eksis, ini karena makin meningkatnya kebutuhan masyarakat terhadap bangunan tempat suci yaitu pelinggih. Akan tetapi, pemberdayaan usaha yang dilakukan masih lemah sehingga masih mengalami beberapa permasalahan seperti keterbatasan dalam menghitung harga pokok dan kesulitan dalam menentukan keuntungan atas penjualan; minimnya cakupan pangsa pasar karena pemasaran produk yang dilaksanakan masih konvesional; terbatasnya modal yang menyebabkan kesulitan dalam hal sarana produksi.  Pengabdian Kepada Masyarakat ini bertujuan untuk mengatasi permasalahan tersebut dengan memberikan Pelatihan Pencatatan Transaksi Keuangan serta Penyediaan Sistem Pencatatan Keuangan Ter-digitalisasi, Sosialisasi strategi pemasaran, Penyediaan Sarana dan Prasarana Penunjang Produksi. Sasaran kegiatan pengabdian ini adalah Bapak Komang Ariawan selaku pemilik usaha “Andika Dewata” yang berkecimpung dalam usaha pembuatan pelinggih dari biasa melela. Luaran yang dihasilkan dari kegiatan pengabdian ini adalah Mitra sangat antusias dalam memperhatikan dan mempraktekkan aplikasi (Manual Book), penyerahan sarana dan prasarana kepada mitra yang digunakan dalam proses produksi pelinggih dari bias melela. Hasil pengabdian kepada masyarakat ini diharapkan dapat mengatasi permasalahan yang dialami mitra.
Co-Authors A.A. Ayu Erna Trisnadewi I Gede Surya Pratama I Ketut Selamet I Nyoman Sutapa Komang Adi Kurniawan Saputra L.G.P. Sri Ekajayanti Putu Gede Wisnu Permana Kawisana