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ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK putu kepramareni; Ida Ayu Nyoman Yuliastuti; Gusti Ayu Ari Dewi
MIX: JURNAL ILMIAH MANAJEMEN Vol 10, No 3 (2020): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/mix.2020.v10i3.006

Abstract

Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.
KRIPIK AYAM BUMBU BALI SEBAGAI ALTERNATIF USAHA BAGI IBU RUMAH TANGGA Ni Nyoman Ayu Suryandari; Ida Ayu Nyoman Yuliastuti; Siluh Putu Natha Primadewi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Chicken Chips is a traditional snack cultivated by people from various circles. It's tasty to make chicken chips can be enjoyed as a snack when casual or side dishes when eating. But along with the many parties who like, chicken chips can now be a business opportunity with a turnover of millions of dollars. This opportunity is utilized by Mrs. Putu Yuliana (43) by establishing a business of making chicken chips "Mesari". Chicken Chips excellence Mrs. Yuliana when compared to other similar products is more tasty taste of chicken chips taste. At first glance, the chicken chips creations of Mother Yuliana does look different when compared with chicken chips mostly with larger and larger shapes, larger packaging and thicker plastic so that makes the chicken chips look more neat than other chicken chips. This program is interesting to be implemented because the partners have the potential to grow but the business is still home industry that still use the machine and manual processing. Activities in this program involves two aspects, namely aspects of production and management aspects. The results that have been achieved in this program are: Aspects of production include 1). Supply of 1 grinding machine, 2). Procurement of 1 blender, 3). Procurement of 1 machine oil slicer (spinner), 4). Procurement of 2 packets of hand slippers. From the aspect of management is: 1). Counseling and guidance on simple bookkeeping, 2). Extension of new product innovation. In addition, the outcome of this program is 1). Draft scientific publications on journals, 2). Teaching materials, 3). Increase in quantity and quality of product with the addition of machine, 4). Improved understanding of simple bookkeeping, and 5). Increased revenue.
PENINGKATAN PENDAPATAN KERUPUK CITRA MELALUI PENINGKATAN KUANTITAS DAN KUALITAS PRODUKSI Ida Ayu Nyoman Yuliastuti; I Gusti Agung Ayu Istri Lestari; Ni Luh Gede Putu Purnawati
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 7 No. 1 (2018): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Cracker or Kerupuk is one of the most popular snack in Indonesia and it can be a business opportunity through a million rupiahs of sales. This opportunity is utilized by Mr. I Putu Soma Antara (40 years old) by setting up a home-made cracker’s business line "Citra". Mr. Putu Soma Antara who called his crackers as “Kerupuk Rante” usually produce approximately 10 kilograms of raw materials. Thirty large packs of crackers are ready to sell per day and wrapped it in a fourteen small package. Mr. Putu Soma Antara made the crackers next to his house. The condition of the production place is not feasible to make crackers. The kitchen appliances are damaged. The kitchen table is obsolete. He does not have some kitchen appliances such as frying pan, steamer, and pressing machine. In accordance with the problems faced by business partner, this study provides some solutions. First, the improvement of production site. Adding some kitchen appliances for example kitchen table, pressing machine. This study also gives training for packaging product, selling and marketing skill and simple bookkeeping assistance to Mr. Putu Soma. From the solution that has been given, the production capacity of crackers Citra increasing from 10 kilograms to 20 kilograms in a day and the production site becomes more comfortable because the equipment has been improved and the quality of product becomes more hygienic. With the increasing quantity and quality of production then orders received by Mr. Putu Soma also increased, this imply that income received by the business Crackers Citra also increased.
PENDAMPINGAN PEMASARAN PRODUK UKM ASRI JEWELLERY DALAM MENJAGA EKSISTENSINYA DI MASA PANDEMI COVID-19 Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

Competition between MSMEs is getting tighter amidst the large number of workers or employees who have been dismissed until they are laid off, which causes competition to come from various parts, both domestic, regional and global. To be able to compete in the midst of the Covid-19 pandemic conditions, the right marketing strategy is needed to be able to maintain product sales from Asri Jewelery. So far, the marketing method of Asri Jewelery is still very simple, namely word of mouth for foreign tourists who have purchased products in its showrooms. To solve this problem, the community service team conducted observations, socialization, training and assistance in online marketing. Online marketing for Asri Jewelery products is carried out using Instagram, Facebook and selling through themarketplace. In carrying out this service activity, the participation of partners is very large in providing space and time to participate in all service activities carried out by the service team. From online marketing activities through Instagram, Facebook and this marketplace, the domestic market share of Asri Jewelery products is getting wider, so that Asri Jewelery can still maintain its business sustainability amid the current Covid-19 pandemic.
PENGARUH KOMUNIKASI, BUDAYA ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN Ni Luh Gede Putu Purnawati; Ida Ayu Nyoman Yuliastuti; Pande Ketut Ribek
Jurnal Ilmiah Satyagraha Vol 4, No 1 (2021)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v4i1.227

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A company will be able to run well if it creates a harmonious relationship in terms of good communication and is supported by a culture and a comfortable environment. This study aims to determine the effect of communication, organizational culture, and work environment on job satisfaction at Mizu Villa. The population used in this study were all employees who work at Mizu Villa, Kuta-Bali. Thus the total population is 30 people. Where the sampling technique used is a saturated sample method, namely the method of determining the sample using the entire population sampled in the study, so that the number of respondents used is 30 people. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that communication, organizational culture and physical work environment have a positive and significant effect on job satisfaction, meaning that the better communication occurs, the stronger the organizational culture is formed and the better the working conditions at Mizu Villa, the higher job satisfaction felt by employees
The Effect of Cooperative's Characteristic on Financial Reporting Timeliness Anak Agung Putu Gede Bagus Arie Susandya; Ida Ayu Nyoman Yuliastuti; Gde Bagus Brahma Putra
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v2i4.269-292

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The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.
KETEPATAN PEMBERIAN OPINI AUDITOR OLEH AKUNTAN PUBLIK PROVINSI BALI Ni Made Sunarsih; Ida Ayu Nyoman Yuliastuti; I Made Suartawan
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.28

Abstract

Tujuan penelitian ini untuk menguji pengaruh skeptisme profesional, etika, pengalaman dan keahlian audit terhadap ketepatan pemberian opini auditor oleh akuntan publik. Populasi dalam penelitian ini adalah 109 auditor dari 13 Kantor Akuntan Publik Provinsi Bali. Dengan metode purposive sampling, maka sampel yang digunakan sebanyak 48 responden. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian yang didapat yaitu keahlian audit berpengaruh positif terhadap ketepatan pemberian opini, sedangkan skeptisme profesional, etika dan pengalaman tidak berpengaruh terhadap ketepatan pemberian opini auditor oleh Akuntan Publik.
PENDAPATAN PEDAGANG PASAR SENI GUWANG: KAJIAN BERDASARKAN FAKTOR INTERNAL DAN EKSTERNAL Ida Ayu Nyoman Yuliastuti; Ni Luh Putu Sandrya Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.326 KB) | DOI: 10.32795/widyaakuntansi.v1i2.379

Abstract

One of the famous art markets in Gianyar Regency is the Guwang Art Market. Along with the development of globalization and competition in the economy, the economic potential of the Guwang Art Market has gradually experienced sluggishness. The Gianyar Regency Government as the manager of the Guwang Art Market and the Guwang Art Market traders must pay attention to internal and external factors that can increase tourist visits to the Guwang Art Market. This study aims to conduct a more in-depth analysis of internal and external factors that can affect the income of the Guwang Art Market traders.The sample in this study consisted of 84 traders from 540 traders in the Guwang Sukawati Art Market, Gianyar Regency. Secondary data was obtained from the Guwang Art Market Administration Office and the primary data was obtained by distributing questionnaires to the Guwang Art Market traders. The analysis technique used is multiple linear regression analysis techniques.
Leadership Style on Organizational Culture and Good Corporate Governance Ida Ayu Nyoman Yuliastuti; Daniel Raditya Tandio
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.15 KB) | DOI: 10.32535/ijabim.v5i1.764

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This study aims to determine the mediating effect of organizational culture variables between leadership style and Good Corporate Governance (GCG) in the Village Credit Institution (LPD) in Gianyar Regency. The sample used was 73 LPD of Gianyar Regency. The analysis technique used is Partial Least Square (PLS). The analysis shows that organizational culture provides a partial mediation effect on relationship between charismatic leadership styles and GCG, while in the relationship between transformational leadership styles and GCG, organizational culture provide full mediation. The implication of this research is that a good organizational culture of the institution will improve GCG in the institution.
Quantity And Quality Of Production The Asri Art Bone Waste Carving Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
Journal of the Community Development in Asia (JCDA) Vol 2, No 3 (2019): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.438 KB) | DOI: 10.32535/jcda.v2i3.574

Abstract

Asri art bone waste carving is one of the carving cow and buffalo bone waste which is an icon of Tampaksiring Village. Some problems faced by Asri are not having a place to store raw materials, the quantity of production is still relatively low, and product quality control is still lacking. To overcome these problems, the solutions provided are making raw material storage, providing production equipment, as well as making and assisting in the implementation of Standard Operating Procedures for production. The results of this activity are the quality of Asri's raw materials to be better maintained, the quantity of Asri's production has increased, and the quality of the products produced can be controlled.
Co-Authors A.A. Putu Wiwik Sugiantari Agus Mertha Dana Anak Agung Istri Ngurah Marhaeni Anak Agung Manik Pratiwi Anak Agung Putu Gede Bagus Arie Susandya Anastasya Helni Daniel Raditya Tandio Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Dermawan Waruwu Desak Ayu Sriary Bhegawati Dewi, Ni Nyoman Komala Dewi, Ni Nyoman Santi Filomenamaya Gde Aksa Riantathula Acarya Putra Manik Gde Bagus Brahma Putra Gine Das Prena Gusti Ayu Ari Dewi I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Cahyadi Putra I Gusti Agung Ayu Istri Lestari I Gusti Agung Putu Sintia Putri I Gusti Bagus Rai Utama I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Kadek Dirga Mustiasa I Kadek Wika Ardianta I Ketut Muka I Ketut Sudipta Giri I Ketut Sudipta Giri I Made Suartawan I Nyoman Adi Susrawan I Nyoman Resa Adhika I Nyoman Resa Adhika, I Nyoman Resa I Wayan Eka Artajaya I Wayan Ruspendi Junaedi I Wayan Satria Dharma Putra I Wayan Sukadana I Wayan Sukadana Ida Ayu Ratih Manuari Ida Ayu Sita Amelia Putri Ida Bagus Ideyogiswara IM Suyana Utama Kadek Agus Olin Pramana Ketut Dwirahita Utami Dewi Komang Dean Ananda Komang Dean Nanda Luh Ari Darmayanti Luh Komang Merawati Made Santana Putra Adiyadnya Ni Kadek Hariani Ni Kadek Nita Kusuma Dewi Ni Luh Gede Putu Purnawati Ni Luh Karmini Ni Luh Putu Sandrya Dewi Ni Luh Putu Suwandewi Ni Made Mela Cintya Dewi Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Komala Dewi Ni Nyoman Yuliarmi Ni Putu Ega Yulianti Utami Ni Putu Eka Sri Setya Dewi Ni Putu Erna Astiti Ni Putu Yeni Sukma Dewi Ni Wayan Anggi Eswarani Ni Wayan Ari Suarningsih Ni Wayan Cantika Verginia Noviana Dewi Setianingrum Pande Ketut Ribek Pande, I Wayan Bagus Putu Kepramareni Raharja, Made Agung Salain, Putu Pradiva Putra Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Simanjuntak, Yolanda Patrician Sudiartini, Ni Wayan Ari Suwandewi, Ni Luh Putu Syamsiar, Syamsiar Yunisari, I Gusti Ayu Asta