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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Bina Praja Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Aktual JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma International Journal for Educational and Vocational Studies International Journal of Religious and Cultural Studies Dialektika: Jurnal Ekonomi dan Ilmu Sosial Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah International Journal of Environmental, Sustainability, and Social Science JEEE-U (Journal of Electrical and Electronic Engineering-UMSIDA) Journal of Tourism Economics and Policy Jurnal Pijar MIPA JRABA Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneurial and Business Diversity Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Jurnal Wicara Desa Research In Management and Accounting (RIMA) Journal Management and Hospitality
Komang Adi Kurniawan Saputra
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
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ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI Luh Kade Datrini; Komang Adi Kurniawan Saputra; Made Andika Pradnyana Wistawan
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16636

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting
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.
Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan Ni Made Rai Juniariani; Komang Adi Kurniawan Saputra
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.22668

Abstract

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. 
Pengaruh Persepsi dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah terhadap Penggunaan Informasi Akuntansi Ni Made Intan Priliandani; Putu Dian Pradnyanitasari; Komang Adi Kurniawan Saputra
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i1.1608

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis persepsi aktor UMKM tentang penggunaan informasi akuntansi dan untuk menganalisis pengaruh pengetahuan akuntansi aktor UKMKM terhadap penggunaan informasi akuntansi. Penelitian ini diharapkan dapat memberikan pertimbangan kepada UMKM di wilayah Gianyar bahwa dengan pengetahuan dan pengalaman yang cukup mengenai akuntansi akan dapat menggunakan informasi akuntansi dengan baik dan dapat menghasilkan laporan keuangan perusahaan sehingga catatan pada keuangan perusahaan akan menjadi direkam dengan benar. Teknik pengumpulan data menggunakan metode campuran analisis yaitu menggunakan data kuantitatif dengan kuesioner dan kemudian secara kualitatif menggunakan wawancara. Populasi dalam penelitian ini adalah semua UMKM di Kabupaten Gianyar yang usahanya berada di sektor perdagangan yang berjumlah 17.143 pedagang. Sampel dalam penelitian ini diambil menggunakan rumus Slovin, teknik penentuan sampel dengan simple random sampling sehingga sampel berjumlah 100 pedagang. Untuk menjawab hipotesis dalam penelitian ini teknik analisis data yang digunakan adalah dengan menggunakan regresi linier berganda.
PEMBINAAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA USAHA MIKRO KECIL DAN MENENGAH DAN PEMAHAMAN KREDIT USAHA RAKYAT Komang Adi Kurniawan Saputra
JAMAIKA: JURNAL ABDI MASYARAKAT Vol 1, No 3 (2020): OKTOBER
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.026 KB)

Abstract

Universitas Warmadewa melaksanakan Kuliah Kerja Nyata dan Pembelajaran Pemberdayaan Masyarakat (KKN-PPM) dengan tema Ketahanan Masyarakat di tengah Pandemi Covid – 19. Atas dasar tersebut, peneliti melaksanakan program kerja,” Kemampuan Masyarakat Bali dalam Membangun Fondasi Ekonomi Internal, Dengan Dukungan Peraturan Gubernur Bali Nomor 99 Tahun 2018”. Program kerja ini dilaksanakan oleh KKN-PPM dengan dibagi menjadi beberapa sub program kelompok kecil, dan di dalam laporan ini berfokus terhadap pembinaan embuatan laporan keuangan sederhana bagi Usaha Mikro Kecil dan Menengah.
Design and Build a Vaname Shrimp Sorting System Based on Image Processing Miftachul Ulum; Kunto Aji Wibisono; Haryanto Haryanto; Riza Alfita; Adi Kurniawan Saputra
JEEE-U (Journal of Electrical and Electronic Engineering-UMSIDA) Vol 6 No 2 (2022): October
Publisher : Muhammadiyah University, Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jeeeu.v6i2.1639

Abstract

Vannamei shrimp is a species of shrimp that has high economic value. In the process of trading vaname shrimp, there are different price classes. Determination of the price class of vaname shrimp is based on the size of the shrimp. But in the post-harvest process, the sorting of vaname shrimp is still done manually, namely by placing the white shrimp on a flat table and then separating it by size so that it takes a long time and the level of accuracy of the sorting process also becomes imprecise, as is done by cultivating in the coastal area of ​​Madura, this is due to the limitations of available shrimp post-harvest processing equipment. In addition, the limited supply of electrical energy for the coastal area of ​​Madura is also another factor that hinders the post-harvest process of vanname shrimp. The purpose of this study is to design and create a vannamei shrimp sorting system based on image processing. In processing this shrimp image using the Background Subtraction method. The Background Subtraction method is used as a separator between the object and the background. The sorting process is based on the size detection of shrimp by using the blob detection algorithm. BLOB (Binary Large Object) detection is an image segmentation method based on region growing. The goal is to analyze textures specifically and accurately. Because blob detection distinguishes colors that have thin gradations. Based on the tests that have been carried out, the average accuracy of the system in sorting vannamei shrimp is in the range of 90%.
Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture Komang Adi Kurniawan Saputra; Bambang Subroto; Aulia Fuad Rahman; Erwin Saraswati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p10

Abstract

This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's general manager. Data analysis was performed by multiple linear regression. It was observed that the influence of strategic sustainability management consisting of internal and external challenges as well as sat kerthi culture adopted as sustainable tourism regulation on sustainability performance based on the triple bottom line. The results show that strategic sustainability management and local sat kerthi culture significantly affect the assessment of hotel sustainability performance. The current research model can also be applied to various types of companies in the tourism and other sectors. This study offers original insight into the concept of sustainability, sat kerthi, and sustainability performance as a local culture that focuses on the concept of sustainability. Keywords: sustainability performance, strategic sustainability management, local culture, triple bottom line, green hotel
SAK ETAP, Kualitas Laporan Keuangan dan Jumlah Kredit yang diterima UMKM AA Krisna Murti; AA Ayu Erna Trisnadewi; Luh Diah Citraresmi; Komang Adi Kurniawan Saputra
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 6 No. 2 (2018)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v6i2.16300

Abstract

Persiapan dan pemanfaatan laporan keuangan yang merupakan bagian dari aspek keuangan yang dapat membantu usaha kecil menengah (UKM) dalam mengembangkan bisnis. Informasi akuntansi yang terkandung dalam laporan keuangan dapat digunakan untuk pengambilan keputusan manajemen, mengurangi biaya agensi dan sebagai informasi untuk kreditur (Allee dan Yohn 2009; Cassar 2009). Pada bulan Mei 2009 Dewan Standar Akuntansi Keuangan telah mengeluarkan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (SAK ETAP), efektif pada tanggal 1 Januari 2011. Penelitian ini bertujuan untuk mengetahui hubungan antara kualitas laporan keuangan dan SAK ETAP terhadap jumlah kredit yang diterima oleh UKM. Penelitian ini merupakan penelitian kuantitatif, menggunakan data primer, pengumpulan data menggunakan kuesioner yang disebarkan kepada 100 responden online dan offline yang berlokasi di Jakarta, Jawa Barat dan Bali. Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan mempengaruhi jumlah kredit yang didapat oleh UMKM yang berarti bahwa semakin berkualitas laporan keuangan jumlah kredit yang dapat diperoleh lebih besar dari perusahaan yang tidak memiliki laporan keuangan yang kurang berkualitas. Penelitian ini membuktikan bahwa kualitas laporan keuangan SME menjadi pertimbangan pihak luar dalam mengambil keputusan, terbukti dengan pengaruh kualitas laporan keuangan pada jumlah kredit yang diterima oleh UKM. Informasi atau sosialisasi, latar belakang pendidikan memiliki pengaruh positif dan signifikan terhadap pemahaman pengusaha tentang SAK ETAP
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.
The Green Economic Movement for Sustainable Development and The Role of Green Governance: A Study in Villages in Bali I Made Sara; Made Sudarma; Komang Adi Kurniawan Saputra
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.58601

Abstract

Community The focus of the research problem is whether green governance has a significant role in its linkage to the green economy and sustainable development. Therefore, this study aims to examine the impact of green economy on Village SDGs, and empirically prove the role of green governance as a mediator in the relationship between green economy and the achievement of Village SDGs. The research method used is a quantitative approach through a type of survey research. The subjects of the study involved 636 village heads throughout Bali Province. Data analysis was carried out using factor analysis methods. The results showed that the green economy has a significant positive effect on the achievement of Village SDGs. Furthermore, the mediating role of green governance on the impact of the green economy is empirically proven. The main contribution of this research is to develop village government policies that focus on green behavior and environmental concern to realize the success of Village SDGs. The implications of this study emphasize the importance of village government awareness of the concept of green economy, which needs to be integrated with the vision and mission of village government.
Co-Authors A.A. Ayu Erna Trisnadewi A.A. Ketut JAYAWARSA A.A. Sri PURNAMI AA Krisna Murti Ahmad Jupri Akbar, Cahyo Aditya Anak Agung Ayu Erna Trisnadewi Anak Agung Gde Putu Widanaputra Anantawikrama Tungga Atmadja Anggiriawan, Putu Budi Anggiriawan, Putu Budi ANGGRENI, Ni Kadek Dwi Ayu Ari Surya Darmawan ARIENATA, Ketut Yoga Widiyasa Aulia Fuad Rahman Bambang Subroto Bareto, Carlos Afonso Billah, Septiana Nur Azizah Budiarta, Luh Gede Rahayu Citraresmi, Luh Diah Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha Darma, I Gede Wira Datrini, Luh Kade Dewi, Luh Gede Kusuma DEWI, Nyoman Cantika Dewi, Putu Eka Dianita Marvilianti DEWI, Ririn Oktavia Citra Dharmawan, Nyoman Ari Surya EKAJAYAINT, L.G.P. Sri Ekajayanti, L.G.P Sri Ekajayanti, L.G.P. Sri Ekajayanti, L.G.P. Sri Ernawati Ernawati Erwin Saraswati Faoziyah, Suhaebatul Fawatissuwari, Anis Gde Deny Larasdiputra Gustavo, Alexandro Gustina, Nila Hakim, Muhammad Qolbun Haryanto Haryanto Hidayati, Cita Rizqi Hilman Ahyadi I Gede Arya Wigarba I Gede Surya Pratama I Ketut Darma I Ketut Puja Wirya Sanjaya I Komang Putra I Made Sara I Nyoman Gede Maha Putra I Nyoman Sutapa I Wayan Rupa I Wayan Werasmana Sancaya Ida Bagus Nyoman Udayana Ida Bagus Udayana Putra Ida I Dewa M. Manik Sastri Immy Suci Rohyani Isrowati Isrowati, Isrowati Jayawarsa , Anak Agung Ketut Jayawarsa, A. A. Ketut Jayawarsa, A.A. Ketut Jayawarsa, Anak Agung Ketut Jeki Trimarstuti Kadek Dita Dwi Apsari Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana Kunto Aji Wibisono L.G.P Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti Luh Diah Citraresmi Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Luh Kade Datrini Luh Putu Lusi Setyandarini Surya Made Aristia Prayudi Made Sudarma Mandirta Tama, Gede Manuaba, I. B. Made Putra MELANI, Ni Putu Intan Murti, AA Krisna NARINDRA, A. A. Ngurah Mayun NARINDRA, A.A. Ngurah Mayun Narindra, Ngurah Mayun Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Nyoman Dita Mutiasari Noordin, Noorliza MD. PRAMAISWARI, Made Adinda Anugrah Deva Pramartha, I Made Aditya PRATIKA, I Gede Candra Adi Putra, Hengki Adriyan Putra, I Gst. B. Ngr. P. Putra, Ida Bagus Gede Parama putri , erika aprilia putri, erika aprilia Putu Ayu Sita Laksmi Putu Budi Anggiriawan Putu Budi Anggiriawan Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Putu Yudha Asteria Putri Rahayu, Rachmawati Noviana Randa, Mohammad Awi Reda Rini Kurnia, Rini Riza Alfita SANCAYA, Wayan Werasmana SANJAYANI, Made Wulan Guna Harta Santini, Ni Made SARI, Kadek Ayu Kristina Indah Selamet, I Ketut septiana, nurazizahbillah Sunitha Devi Supardiono, Supardiono Surasmi, Ida Ayu Suriani, Ni Nyoman Syed Gulam MUSTAFA Trisnadewi, A.A. Ayu Erna Trisnadewi, A.A. Ayu Erna Trisnadewi, AA Ayu Erna Ulum, Miftachul Wahyuni, Elisa Darmasari Waqas Ahmad WATTO WIDJAYANTI, Putu Feby Silvia