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Empowerment of Sekar Dewata Dance and Painting Studio for Diffable Children I Gusti Agung Ayu Istri Lestari; Ida Ayu Nyoman Yuliastuti; I Wayan Eka Artajaya; I Gede Cahyadi Putra
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 (139.612 KB) | DOI: 10.32535/jcda.v2i3.575

Abstract

Sekar Dewata is a non-formal arts institution, and has become one of the activities for diffable children. The problems faced by Sekar Dewata studio are the lack of uniforms for dance and painting practice, the absence of dance clothes for staging, the quality of folding tables used for painting practice are still relatively low, and do not yet have dance teaching standards for deaf children. The results obtained from this dedication activity are the process of dancing and painting practice running more effectively and comfortably, dance staging clothes do not need to be rented anymore, the quality of the tables used in painting exercises are not perishable, and there are operational standard dance procedures that facilitate dance instructors in training deaf child.
Asri Jewellery's Online Marketing During the Covid 19 Pandemic in Tampaksiring Village, Gianyar Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri; I Gede Cahyadi Putra
Journal of the Community Development in Asia (JCDA) Vol 4, No 3 (2021): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.111 KB) | DOI: 10.32535/jcda.v4i3.1185

Abstract

This study was carried out at Asri Jewellery engaged in a craft of bone carving, located at Br. Mantring, Tampaksiring Village, Bali. The training, mentoring, and evaluation methods for the sustainability of service activities. The results were the installation of wifi and neon boxes, website creation, product catalogs and brochures, business cards and business stamps, and online promotion assistance and through social media and marketplaces. The activities that have been carried out have provided the benefit of increasing a wider market share which resulted in the income maintained during the COVID-19 pandemic.
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Nyoman Yuliastuti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.473 KB) | DOI: 10.32535/ijafap.v3i1.736

Abstract

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA DENPASAR Ni Luh Putu Sandrya Dewi; Ida Ayu Nyoman Yuliastuti
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 9 No 1 (2019): Vol IX No 1 Nov 2019
Publisher : Universitas Kristen Wira Wacana Sumba

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial statements of local governments can meet qualitative criteria, including: understandable, relevant, reliable, and comparable, regardless of the influence of the application of adequate local government financial accounting systems. So, it is important that this research is conducted to analyze the implementation of the financial accounting system for the management of financial statements. This research has conducted a survey in the form of a questionnaire to 47 respondents who were employees of the Regional Financial and Asset Management Agency of the City of Denpasar. The results of this study indicate that the financial accounting system and local government financial reports in the Regional Financial and Asset Management Agency of the City of Denpasar are in good category. The application of local government financial accounting systems has a correlation with the management of financial statements. All human resources in the Regional Financial and Asset Management Agency of the City of Denpasar should understand the application of the regional government financial accounting system, so that quality financial statements can be realized and meet the common goals.
Kompetensi dan Peran Partisipasi Masyarakat dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa Ni Kadek Hariani; Luh Komang Merawati; Ida Ayu Nyoman Yuliastuti
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.178 KB) | DOI: 10.35837/subs.v6i1.1765

Abstract

This study aims to examine and obtain empirical evidence the effect of village apparatus competency, head village leadership, community participation, utilization of informaton technology and internal control system in accountability of village fund management. The  population in this study  were 8 villages in Kecamatan Selat, Kabupaten Karangasem, using purposive sampling method,  a sample of  44 respondents was obtained consist of the village secretary, head of planning affairs, head of financial affairs, head of BPD, chair of LPM, and head of PKK. The research methodology used is quantitative  using multiple linear regression analysis. The results of this study indicate that the variable village apparatus competency, head village leadership, and utilization of information technology have no significant effect on accountability of village fund management, community participation has positive effect on accountability of village fund management, while internal control system has negative effect on accountability of village fund management.
IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY Luh Komang Merawati; Ni Nyoman Komala Dewi; Ida Ayu Nyoman Yuliastuti
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2929

Abstract

Abstract— The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is strongly influenced by audit delay or audit completion time. This research aims to know the effect of IFRS implementation, company loss disclosure, auditor switching, internal control system and leverage on audit delay in manufacturing company listed on Indonesia Stock Exchange from 2018 to 2020. Population in this research were 186 company, using a purposive sampling method obtained 161 company, resulted 483 observation for three years. The data analysis technique used was multiple linear regression analysis. The research result was IFRS implementation and company loss disclosure had a positive effect on audit delay, while the internal control system, leverage and auditor switching had no effect on audit delay. Keywords: Audit Delay; Auditor Switching; Disclosure; IFRS; Internal Control System; Leverage.
Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati Ida Ayu Nyoman Yuliastuti; Ni Wayan Anggi Eswarani; Luh Komang Merawati
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.503

Abstract

The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.
THE QUALITY OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN DENPASAR CITY VILLAGE OFFICES Luh Komang Merawati; Ida Ayu Nyoman Yuliastuti; Ni Luh Putu Suwandewi
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12295

Abstract

This study aims to examine user involvement, personal technical skills, user communication, organizational size and information quality on the performance of accounting information systems (AIS) at village offices in Denpasar City. The population in this study were employees at village offices throughout Denpasar City and obtained 64 employees as sample using purposive sample method. Data analized with multiple linear regression analysis. The results showed that user involvement in the development of AIS, user communication and information quality has a positive effect on AIS performance, while personal technical skills and organizational size had no effect on AIS performance.
PENGARUH KOMPENSASI, KETERLIBATAN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. DIVERSEY BALI Ni Luh Gede Putu Purnawati; Ida Ayu Nyoman Yuliastuti; Pande Ketut Ribek
Jurnal Ilmiah Satyagraha Vol 6, No 1 (2023)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v6i1.742

Abstract

Kinerja merupakan suatu hal yang penting dalam rangka menunjang kelancaran organisasi dalam mencapai tujuanya dan dapat tercipta jika terdapat semangat yang tinggi dari para pegawai. Dari hasil observasi fenomena menurunnya kinerja karyawan pada PT. Diversey Bali disebabkan oleh beberapa faktor meliputi kompensasi, keterlibatan kerja dan beban kerja. Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi, keterlibatan kerja dan beban kerja terhadap kinerja karyawan pada PT. Diversey Bali. Teknik sampling yang digunakan adalah sampel jenuh yaitu menggunakan seluruh karyawan PT. Diversey Bali yang berjumlah 33 orang. Metode analisis menggunakan regresi linier berganda dengan menggunakan program SPSS IBM Statistic 24.0 Portable. Dari hasil analisis diperoleh hasil pengaruh kompensasi, keteribatan kerja dan beban kerja terhadap kinerja karyawan pada PT. Diversey Baliadalah positif dan signifikan. Dari Hasil analisis Regresi Linier berganda diperoleh persamaan regresinya Y= 14,663 + 0,374 X1 + 0,444 X2– 1,135 X3­dapat dijelaskan pola pengaruh variabel kompensasi (X1) dan keterlibatan kerja (X2) terhadap variabel terikat kinerja pegawai (Y) adalah positif artinya apabila variabel efikasi diri dan iklim organisasi meningkat maka kinerja karyawan akan meningkat atau sebaliknya. Sedangkan pengaruh variabel beban kerja (X3) terhadap kinerja karyawan (Y) adalah negatif artinya apabila variabel beban kerja meningkat maka kinerja karyawan akan menurun dan sebaliknya. Dari hasil uji tdi dapat bahwa efikasi diri dan iklim organisasi secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan. Ini berarti semakin tinggu kompensasi atau keterlibatan kerja maka semakin tinggi kinerja yang dihasilkan. Sedangkan, beban kerja berpengaruh negatif dan signifikan terhadap kinerja pegawai. Ini berarti semakin tinggi beban kerja maka semakin rendah kinerja yang dihasilkan. Kata Kunci; Kompensasi, Keterlibatan Kerja, Beban Kerja dan Kinerja Karyawan
Competence, Work Life Balance, Work Ethic and Performance of Cooperative Employees in Abiansemal District Putra, I Dewa Made Arik Permana; Putra, I Gede Cahyadi; Yuliastuti, Ida Ayu Nyoman
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 2 (2024): Jurnal Ekonomi dan Bisnis Jagaditha (In Press)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.2.2024.152-161

Abstract

Employee performance is the result output obtained from completing one's work or responsibilities to achieve company goals. There is a decline in the performance of Cooperative employees in Abiansemal District which can be seen from the failure to achieve loan realization targets. This is due to the low level of competence possessed by employees work life balance employees and the low work ethic of employees. This shows that employee performance is influenced by several factors, namely competence, work life balance and work ethic. The population in this study was the Head of Cooperatives in Abiansemal District, totaling 114 people. The data collection methods used were observation, interviews, questionnaires and documentation. The data analysis technique used is multiple regression analysis. The test results show that competency, work life balance and work ethic has a positive and significant effect on employee performance at the Cooperative in Abiansemal District.
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 Sri Lasmi 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