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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Synergy and Society Service Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI
Ni Luh Putu Ratna Wahyu Lestari
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop spiritual strength, self-control, personality, intelligence, noble character, and skills needed by themselve, and society. Good competence is one aspect that can improve student learning outcomes. Student competency is not the same as those of other student.  Competency can be formed from outside or from within the individual itself. Family support, environment, and the condition of facilities and infrastructure is one factor that give a big impact to person’s competencies. A person's behavior will be characterized by the nature of his personality. Locus of control and self-efficacy are two traits that able to change a person's behavior into one action or effort to carry out the learning process. The respondents of this study were Accounting students of Warmadewa University which already passed the 7’th semester. Data were collected by questionnaire technique. This research used multiple linear regression analysis to analyze the data. The results showed that internal locus of control and self-efficacy have a positive and significant effect while external locus of control has a positive but not significant effect in the accounting section.   Keywords: Internal Locus of Control, External Locus of Control, Self Efficacy, and Understanding of Accounting  
CORPORATE SOCIAL RESPOSIBILITY TRI HITA KARANA DALAM SUSTAINIBILITAS PERUSAHAAN(FILOSOFI DAN IMPLEMENTASI) Lestari, Ni Luh Putu Ratna Wahyu; Indriyani, Ni Made Vita
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.787 KB) | DOI: 10.36733/juara.v10i1.750

Abstract

This study aims to determine and understand the implementation of CSR based on Tri Hita Karana which is carried out by the Inaya Putri Bali Nusa Dua Hotel. This research applies a descriptive qualitative data analysis method with case studies that can be classified in the explorative type, which is to extract data and information sourced from data collection conducted through observation, interviews, and literature studies. The results showed that the Inaya Putri Bali Nusa Dua had carried out their responsibilities towards the environment, people, and to God. This is shown from the presentation of the speakers about hotel activities that pay attention to the environment, labor, surrounding communities, and religious activities in the hotel environment, which shows the implementation of Tri Hita Karana in the daily activities of the hotel. The interview results explained that the hotel provided a special fund to carry out activities related to corporate social responsibility.
PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI I Gst. B Ngr. P. Putra; Ni Nyoman Sri Rahayu Damayanti; Ni Luh Putu Ratna Wahyu Lestari; Putu Dian Pradnyanitasari; A.A. Ketut Jayawarsa
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

CORPORATE SOCIAL RESPOSIBILITY TRI HITA KARANA DALAM SUSTAINIBILITAS PERUSAHAAN(FILOSOFI DAN IMPLEMENTASI) Ni Luh Putu Ratna Wahyu Lestari; Ni Made Vita Indriyani
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.750

Abstract

This study aims to determine and understand the implementation of CSR based on Tri Hita Karana which is carried out by the Inaya Putri Bali Nusa Dua Hotel. This research applies a descriptive qualitative data analysis method with case studies that can be classified in the explorative type, which is to extract data and information sourced from data collection conducted through observation, interviews, and literature studies. The results showed that the Inaya Putri Bali Nusa Dua had carried out their responsibilities towards the environment, people, and to God. This is shown from the presentation of the speakers about hotel activities that pay attention to the environment, labor, surrounding communities, and religious activities in the hotel environment, which shows the implementation of Tri Hita Karana in the daily activities of the hotel. The interview results explained that the hotel provided a special fund to carry out activities related to corporate social responsibility.
KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH MOTIVASI, KEPUASAN KERJA, DAN KOMPETENSI PADA KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Bali) Ni Luh Putu Ratna Wahyu Lestari; I Ketut Yadnyana; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.428 KB)

Abstract

This study aims to obtain empirical evidence moderation organization's commitment to the influence of motivation, job satisfaction, and competence of auditors in the performance of auditors. Research on the relationship between the auditor motivation, job satisfaction, and competence in the performance of auditors has been done before which shows the results of different. The difference results of these studies completed through a contingency approach (contingency approach) and organizational commitment variable. This study uses primary data were collected by using a questionnaire. The number of samples in the study were as many as 62, were selected based method nonprobability sampling with purposive sampling technique. Data analysis technique used is moderation regression analysis (MRA). The result is there is no moderation of organizational commitment on motivational influence on the performance of auditors and job satisfaction in the performance of auditors. There moderation organizational commitment that strengthens the influence of the competence of auditors in the performance of auditors.
The Role Of Public Business Credit Financing By Financial Institutions On The Development Of MSME Ni Luh Putu Ratna Wahyu Lestari; Ni Made Rai JUNIARIANI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.50

Abstract

The Role of General Business Credit Financing by Financial Institutions in UMKM Development. Bank Indonesia Regulation No.14 / 22 / PBI / 2012 shows the government's attention to the KUR capital policy for MSMEs. However, the financing obtained from financing institutions may not be used optimally by MSMEs to run and develop their businesses. The role of financial institutions is still needed, apart from being a means of generating funds, also as a business facilitator, for example in the fields of management, markets and marketing, as well as finance as a means of providing funds will be easier to do when compared to the role of a facilitator for MSMEs. This research uses a qualitative approach. The research sample of 30 MSMEs in Bali Province received KUR funds from KSP Guna Prima Dana. The result of this research is that there is an increase in sales turnover, labor, and the number of customers after receiving KUR funds from KSP Guna Prima Dana. UMKM receiving KUR (People's Business Credit) financing from KSP Guna Prima Dana have experienced business development because the majority of sales turnover after receiving KUR funds is more than the sales turnover before receiving KUR funds.
Pengaruh Kompetensi Sumber Daya manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Lembaga Perkreditany Desa (LPD) di Kecamatan Kuta Selatan Ni Putu Diah Utari; Luh Kade Datrini; Ni Luh Putu Ratna Wahyu Lestari
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 2 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.2.2020.31-38

Abstract

Penelitian ini bertujuan untuk mengetahuirpengaruhrkompetensi sumber daya manusia, pemanfaatan teknologi informasi dan system pengendalian internal terhadap kualitas laporan keuangan LPD di Kecamatan Kuta Selatan. Jumlah sampel yang digunakan sebanyak 46 responden. Metode pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, analisis regresi linier berganda, uji asumsi klasik, koefisien determinasi, uji F dan uji t dengan bantuan program IBM SPSS Statistics version 20.0 For Windows. Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatanu teknologi informasi dan system pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan LPD di Kecamatan Kuta Selatan.
The Influence Of Environmental Performance And Good Corporate Governance On Company Value Ni Luh Putu Ratna Wahyu LESTARI; Anak Agung Ngurah Mayun NARINDRA
Journal of Tourism Economics and Policy Vol. 2 No. 2 (2022): Journal of Tourism Economics and Policy (August – November 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i2.338

Abstract

The value of the company is an indicator of the company in terms of fulfilling its obligations to investors, the value of the company also reflects the sustainability of the company in the future. However, there are many cases of environmental pollution in Indonesia, such as the case of PT. Lapindo Brantas Inc. who made negligence in drilling oil and gas in Sidoarjo had a negative impact on society, the environment and resulted in the decline in the share price of PT. Energi Mega Persada, Tbk. (major shareholder of PT. Lapindo Brantas Inc). In addition, there is also a case of PT. Freeport is currently the concern of various parties related to the change in the status of the contract of work owned by PT. Freeport became a Special Mining Business License (IUPK). This study aims to determine the effect of environmental performance and good corporate governance on firm value on IDX LQ45 index companies for the 2017-2021 period. The sampling technique used is purposive sampling technique so as to obtain 45 sample companies. The data analysis technique used in this study is multiple linear regression. This test shows that environmental performance and good corporate governance have a positive and significant effect on firm value on the Indonesia Stock Exchange.
Pengaruh Equity Sensitivity, Spiritual Intelligence, Dan Intelectual Intelligence Pada Perilaku Etis Auditor Anak Agung Ngurah Mayun Narindra; Ni Luh Putu Ratna Wahyu Lestari
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.63862

Abstract

Perilaku etis adalah perilaku atau tindakan yang sesuai dengan yang diharapkan dan sesuai dengan kode etik profesi akuntan dan norma-norma sosial yang diterima secara umum. Perilaku etis auditor penting untuk dikaji karena auditor sering menghadapi situasi yang dilematis dalam menjalankan tugasnya. Penelitian ini bertujuan untuk mengetahui pengaruh equity sensitivity, spiritual intelligennce dan intellectual intelligence pada perilaku etis auditor. Penelitian ini merupakan penelitian kuantitatif dengan sumber data primer, dan teknik pengambilan sampel menggunakan sampel jenuh. Jumlah sampel yang digunakan yaitu sebanyak 60 sampel. Data dianalisis menggunakan analisis regresi linier berganda, sehingga mendapatkan hasil penelitian yang menunjukkan bahwa equity sensitivity, spiritual intelligence, dan intellectual intelligence berpengaruh positif dan signifikan terhadap perilaku etis auditor. Kata Kunci: Perilaku Etis Auditor, Equity Sensitivity, Spiritual Intelligence, Intellectual Intelligence
Digitalisasi Marketing, Pencatatan Keuangan Dan Penjualan Konsinyasi Pada Industri Kerajinan Dream Catcher Ni Putu Ayu Tika Kurniawati; Ni Luh Putu Ratna Wahyu Lestari; N. Paramananda N. Paramananda
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6821

Abstract

Digital marketing dapat memudahkan industri kerajinan tangan untuk meningkatkan penjualannya, dan meningkatkan kerjasama tim. Media sosial seperti facebook, Instagram, marketplace dll adalah contoh digital marketing online yang dapat dilakukan untuk memasarkan produk dari rumah sehingga walaupun di rumah saja kita dapat meningkatkan kapasitas penjualan. Kurangnya keberhasilan adopsi dan penggunaan media sosial menjadi salah satu penyebab rendahnya tingkat kelangsungan hidup para pengrajin. Bagi para pengrajin untuk dapat berpartisipasi dalam pasar yang kompetitif, diperlukan pelatihan dalam penggunaan digital marketing dan akan diberikan dalam pengabdian masyarakat ini. Begitu pula dalam hal sistem penjualan secara konsinyasi dan juga pencatatan keuangan digital juga penting dilakukan oleh para pelaku usaha. Dengan adanya sistem penjualan secara konsinyasi kita dapat menaruh kerajinan tangan yang kita buat pada toko-toko oleh-oleh khas Bali yang sudah ternama dan besar contohnya Krisna oleh-oleh, Agung oleh-oleh, dll. Begitu pula dengan pencatatan keuangan digital dapat mmbantu memisahkan biaya-biaya yang dikeluarkan dan memisahkan modal usaha dengan modal pribadi. Pelatihan yang diberikan diharapkan dapat membantu pengrajin dalam mempelajari cara mengembangkan, memelihara dan meningkatkan kapasitas penjualan dengan bantuan digital marketing.
Co-Authors A A Ngr Mayun Narindra Anak Agung Ngurah Mayun Narindra Dewa Ayu Anggreni Ekawati Eka Ardhani Sisdyani I Dewa Ayu Kristiantari I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Sugiana I Ketut Yadnyana I Kt Puja Wirya Sanjaya I Made Aditya Mantara Putra I.B Made Putra Manuaba IA Cynthia Saisaria Mandasari Ida Ayu Agung Idawati Ida Bagus Putra Astika Indriyani, Ni Made Vita Jayawarsa, A.A. Ketut Luh Kade Datrini Made Gede Wirakusuma Mita Miati, Ni Luh Putu N PARAMANANDA N. Paramananda N.L.S. Widhiyani Ni Kd Sioaji Yamawati Ni Ketut Etty Suwitari, Ni Ketut Etty Ni Luh Putu Wiagustini Ni Made Dian Widiasari Ni Made Rai Juniariani Ni Made Rai JUNIARIANI Ni Made Rai Juniariani Ni Made Vita Indriyani Ni Nyoman Sri Rahayu Damayanti Ni Nyoman Sri Rahayu Damayanti, Ni Nyoman Sri Rahayu Ni Putu Ayu Tika Kurniawati Ni Putu Diah Utari Ni Putu Sri Mariyatni Ni Putu, Ninda Aryanti Ni Wayan Novi Rahyuni Paramananda, N Permana Kawisana, Putu Gede Wisnu Putra, I Gst. B Ngr. P. Putra, I Gst. B. Ngr. P. Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Sanjaya, I Ketut Puja Wirya