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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi JIA (Jurnal Ilmiah Akuntansi)
LUH GEDE KUSUMA DEWI
Fakultas Ekonomi Universitas Udayana (UNUD), Bali Indonesia
Economics, Econometrics & Finance Education Social Sciences

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PROFESI AKUNTANSI DI ERA NEW NORMAL: APA YANG HARUS DIPERSIAPKAN? Kusuma Dewi, Luh Gede; Trisna Dewi, Nyoman Ayu Wulan
Jurnal Akuntansi Profesi Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29503

Abstract

Pandemi Covid-19membawa pergeseran terhadap tatanan kehidupan. Berbagai macam tantangan muncul di era new normal, tidak terkecuali bagi profesi akuntansi. Penelitian ini bertujuan untuk mengetahui apa sajakah kriteria kecakapan yang dibutuhkan untuk menjalani profesi akuntansi di masa new normal, yang sesuai dengan data kebutuhan pasar kerja Akuntansi spesialisasi pemula yang diungkapkan di situs lowongan kerja Jobstreet. Populasi dan sampel dalam penelitian ini adalah 151 buah lowongan kerja yang terdiri atas kategori ‘Audit dan Pajak’; ‘Perbankan atau Keuangan’; ‘Keuangan atau Investasi’; serta ‘Akuntansi Umum atau Pembiayaan’. Hasil dari penelitian ini menemukan 17 kriteria kecakapan yang diungkapkan, yaitu: (1) Memiliki pengalaman kerja; (2) Memiliki sertifikat Brevet A dan B; (3) Memiliki pamahaman terhadap aturan pajak; (4) Memiliki kecakapan dalam mengoperasikan program komputer; (5) Memiliki kecakapan berkomunikasi; (6) Memiliki kecakapan dalam berbahasa asing; (7) Memiliki sikap mandiri; (8) Memiliki inisyatif tinggi; (9) Memiliki sikap disiplin; (10) Kecakapan dalam kerja sama tim/organisasi; (11) Memiliki kesediaan bekerja lembur; (12) Memiliki sikap detail dan teliti; (13) Memiliki sikap jujur; (14) Memiliki sikap bertanggung jawab; (15) Memiliki pemahaman akuntansi; (16) Memiliki kecakapan menganalisis; (17) Memiliki kecakapan dalam menyusun dan mempresentasikan laporan. Hasil penelitian diharapkan mampu menjadi acuan bagi calon pekerja untuk mempersiapkan diri memasuki dunia profesi akuntansi.
Model for Increasing Micro and Small Enterprises Performance through Optimizing the Role of BUMDes Sinarwati, Ni Kadek; Kusuma Dewi, Luh Gede; Sugiantara, Febry; Wasuka, Bhisma Putra; Safitri, Sayu Anggi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.40379

Abstract

The micro and small enterprises (MSEs) performance inequality between districts/cities is a must-be-solved problem since inequality is one of the issues concerned in the Sustainable Development Goals. Much previous research on the role of Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) performance revealed that BUMDes had a positive but not significant role. The reason is that BUMDes had not played an optimal role. This study aimed at building a model for improving the performance of Micro and Small Enterprises (MSEs) through optimizing the role of BUMDes. The data collected was primary data consisting of the causes of low MSEs performance, challenges, and opportunities for optimizing the role of BUMDes in improving MSE performance. Data were collected through a structured interview, in-depth interview, and Focus Group Discussion (FGD) methods. The results revealed that the model for improving MSEs' performance through optimizing the role of BUMDes was named the Dream House Model. This model requires that MSEs set a dream of experiencing a performance improvement that was set within three years. The main pillar in achieving this dream was that MSEs should revitalize and collaborate.
PENGARUH LITERASI KEUANGAN, FINANCIAL SELF EFFICACY DAN GAYA HIDUP MAHASISWA TERHADAP PERILAKU KEUANGAN DI KABUPATEN BULELENG Trisnayanti, Komang Putri; Kusuma Dewi, Luh Gede
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.49833

Abstract

The purpose of this research is to determine the relationship between the level of financial literacy, financial self-efficacy and lifestyle on financial behavior in Buleleng district. In this study, a survey was conducted of 97 students of the Accounting and Management Study Program of Buleleng Regency class 2018, 2019, and 2020. This study used a Google form-based questionnaire. Purposive sampling is a sampling technique. The data used is primary data consisting of respondents' answers and analyzed using SPSS 22 for Windows. According to the research results, financial literacy, financial self-efficacy and lifestyle have a positive and significant impact on financial behavior in Buleleng district.
Studi Komparatif Aspek Literasi Keuangan Perempuan Bali dan Perempuan Non-Bali terhadap Keberlangsungan Usaha di Kecamatan Buleleng Switariyani, Made Dewi; Kusuma Dewi, Luh Gede; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97847

Abstract

Balinese women had limited time to manage their businesses due to social and cultural obligations, while non-Balinese women were more flexible but had not fully optimized their financial literacy. This study aimed to analyze the financial literacy aspects of Balinese and non-Balinese women in relation to business sustainability in Buleleng District. A qualitative method was used, with data collected through observations, interviews, and documentation from women entrepreneurs. The findings show that Balinese women tend to be more cautious in managing finances and rarely use formal financial services. In contrast, non-Balinese women are more active in financial planning and tend to use business credit as additional capital. However, both groups still do not separate personal and business finances, leading to difficulties in financial evaluation and accessing formal capital. Therefore, context-based financial literacy education is essential to improve financial management and support long-term business sustainability.
Co-Authors Diota Prameswari Vijaya Ni Kadek Sinarwati Nyoman Ayu Wulan Trisna Dewi . Safitri, Sayu Anggi Sugiantara, Febry Switariyani, Made Dewi Trisnayanti, Komang Putri Wasuka, Bhisma Putra