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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Bakti Saraswati JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Bisma: Jurnal Bisnis dan Manajemen JAIM (Jurnal Abdi Masyarakat) International Journal of Religious and Cultural Studies Widya Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Tourism Economics and Policy Aptekmas : Jurnal Pengabdian Kepada Masyarakat Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat Jurnal Riset Akuntansi Warmadewa Community Services: Sustainability Development
Sanjaya, I Ketut Puja Wirya
Universitas Warmadewa
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PENGELOLAAN KEUANGAN, STRATEGI PEMASARAN, DAN JIWA KEWIRAUSAHAAN UNTUK MENCAPAI KEUNGGULAN BERSAING Juniariani, Ni Made Rai; Sanjaya, I Ketut Puja Wirya; Mariyatni, Ni Putu Sri
BISMA: Jurnal Bisnis dan Manajemen Vol 14 No 2 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v14i2.17706

Abstract

This study aims to analyze the effect of financial management and marketing strategies on competitive advantage and to analyze the moderation effect of entrepreneurial spirit on the effect of marketing strategies and financial management on competitive advantage. The sample consisted of 76 MSMEs in Denpasar taken by simple random sampling. Research data were analyzed using Moderated Regression Analysis. Results showed that financial management and marketing strategies influenced competitive advantage and that entrepreneurial spirit strengthened the influence of financial management and marketing strategies on competitive advantage. Results of this study imply that to achieve a competitive advantage, MSMEs should have good financial management, marketing strategies, and high entrepreneurial spirit. Keywords: competitive advantage, entrepreneurship, financial management, marketing strategy
PENDAMPINGAN USAHA KACANG MENTIK DI DESA CELUK Damayanti, Ni Nyoman Sri Rahayu; Sanjaya, I Ketut Puja Wirya; Suwitari, Ni Ketut Etty
Jurnal Abdi Masyarakat Vol 4, No 2 (2021): Jurnal Abdi Masyarakat Mei 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v4i2.1728

Abstract

Mitra merupakan pemilik usaha kacang mentik di Desa Celuk yaitu Kacang Pandawa. Perputaran persediaan barang dagang yang cukup tinggi seharusnya disertai dengan pencatatan persediaan yang memadai. Hal tersebut dilakukan untuk meminimalisasi adanya kemungkinan kehilangan persediaan serta kerusakan persediaan tanpa sepengetahuan pemilik. Kondisi tersebut akan menyebabkan kerugian bagi usaha mitra. Mitra juga belum memiliki pencatatan secara teratur atas penjualan produk usahanya. Mitra kerap mengeluh bahwa persediaan bahan baku produknya cepat mengalami kerusakan. Berdasarkan atas permasalahan tersebut, maka telah dilakukan program pengabdian berupa penyuluhan dan pelatihan pencatatan persediaan dan penjualan. Selain itu akan dilakukan penyuluhan mengenai teknik penyimpanan persediaan bahan baku. Penyuluhan dilakukan secara langsung kepada mitra dilengkapi dengan sesi diskusi. Pelatihan pencatatan persediaan serta pencatatan penjualan dilakukan dengan metode ceramah dan diskusi. Setelah itu dilanjutkan dengan melakukan praktik secara langsung pada buku pencatatan yang telah didesain khusus oleh tim pengabdian. Setelah diberikan pendampingan, mitra kini telah mampu membuat pencatatan persediaan barang dagang serta pencatatan penjualan dengan baik pada buku khusus yang telah dipersiapkan tim pengabdian. Mitra juga kini memiliki pemahaman mengenai tata cara penyimpanan persediaan bahan baku agar tidak mudah rusak.  
PEMBERDAYAAN INDUSTRI RUMAH TANGGA (IRT) KERAJINAN GENTENG PEJATEN SEBAGAI BENTUK USAHA EKONOMI PRODUKTIF L.G.P Sri Ekajayanti; I.B Made Putra Manuaba; I Kt Puja Wirya Sanjaya
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 10 No 2 (2021): 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

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

Abstract

Desa Pejaten Kecamatan Kediri Kabupaten Tabanan adalah salah satu desa yang dikenal sebagai sentra industri rumah tangga penghasil kerajinan genteng dengan nama Genteng Pejaten yang merupakan ciri khas dari desa ini. Sebagian besar dari masyarakat desa Pejaten menggeluti usaha produksi genteng ini. Salah satu penggiat industri rumah tangga ini adalah Bapak Ida Bagus Gede Sutamaja dengan spesifikasi produk adalah Genteng Press dan Bata Press. Terdapat beberapa permasalahan terkait dengan pengelolaan dari usaha tersebut, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya dan banyak peralatan produksi yang kondisinya sudah rusak. Jenis kegiatan yang sudah dilakukan untuk membantu pengerajin adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pemasaran serta pengadaan beberapa peralatan baru. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya yang pada akhirnya akan dapat meningkatkan jumlah penjualan. Hasil yang diharapkan dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja. Target luaran yang ingin dicapai adalah : peningkatan daya saing, peningkatan omset dan edded value UKM, peningkatan produksi, penerapan IPTEK UKM, publikasi pada jurnal Nasional/Internasional, Publikasi Media Cetak online, Mengunggah video di youtube.
Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali Komang Adi Kurniawan Saputra; I Ketut Puja Wirya Sanjaya
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies (October 2019-March 2020)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.03

Abstract

This study aims to examine the whistleblowing and Tri Hita Karana variables on fraud prevention in managing village funds. This study used a survey method with a questionnaire, while the method of determining the number of samples was the Slovin formula, which produced 88 villages as samples that received village funds in the Province of Bali. Data collection was done using personally administered questionnaires (personal questionnaires), which means that researchers can relate directly to the respondent and provide explanations as needed about the questionnaire and can be collected immediately after the respondent has answered them. Data analysis was conducted by using ordinary least square model multiple linear regression. The results of this study indicates that Tri Hita Karana culture significantly influences fraud prevention in managing village funds, while the whistleblowing variable does not show a significant effect on the prevention of fraud in village fund management. In village government and village fund management, mutual trust and mutual respect are regarded better compared to mutual accusation, meaning that the village government in Bali believes in national law and customary law in overcoming fraudulent perpetrators.
PEMBERDAYAAN INDUSTRI RUMAH TANGGA (IRT) KERAJINAN GENTENG PEJATEN SEBAGAI BENTUK USAHA EKONOMI PRODUKTIF L.G.P Sri Ekajayanti; I.B Made Putra Manuaba; I Kt Puja Wirya Sanjaya
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 10 No. 2 (2021): 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

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

Abstract

Desa Pejaten Kecamatan Kediri Kabupaten Tabanan adalah salah satu desa yang dikenal sebagai sentra industri rumah tangga penghasil kerajinan genteng dengan nama Genteng Pejaten yang merupakan ciri khas dari desa ini. Sebagian besar dari masyarakat desa Pejaten menggeluti usaha produksi genteng ini. Salah satu penggiat industri rumah tangga ini adalah Bapak Ida Bagus Gede Sutamaja dengan spesifikasi produk adalah Genteng Press dan Bata Press. Terdapat beberapa permasalahan terkait dengan pengelolaan dari usaha tersebut, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya dan banyak peralatan produksi yang kondisinya sudah rusak. Jenis kegiatan yang sudah dilakukan untuk membantu pengerajin adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pemasaran serta pengadaan beberapa peralatan baru. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya yang pada akhirnya akan dapat meningkatkan jumlah penjualan. Hasil yang diharapkan dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja. Target luaran yang ingin dicapai adalah : peningkatan daya saing, peningkatan omset dan edded value UKM, peningkatan produksi, penerapan IPTEK UKM, publikasi pada jurnal Nasional/Internasional, Publikasi Media Cetak online, Mengunggah video di youtube.
PENDAMPINGAN USAHA DUPA GUNA MENINGKATKAN KEMAMPUAN PENGRAJIN Ni Nyoman Sri Rahayu Damayanti; I Ketut Puja Wirya Sanjaya; I MAde Aditya Mantara Putra
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 4 (2020): APTEKMAS Volume 3 Nomor 4 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.226 KB) | DOI: 10.36257/apts.v3i4.2963

Abstract

Incense is one of the results of the physical culture of the traditions that exist in Bali. There are some limitations that felt by the incense craftsmen. They have no ability to make a simple financial statement. Partners do not understand about sales system other than cash sales. Another sales system is believed to be able to attract more consumers, so that the sales value will increase. Partners also do not have an understanding of how to make a sales agreement. There are several problem solutions that are offered to overcome these obstacles. First, counseling on making a simple financial report, second is counseling on consignment sales system, and the last is counseling on making consignment sales agreement. After all of the work program are implemented, now the partner can make a daily cash note which is consist of daily cash notes on hand and daily cash notes on bank account . In addition, partner also know about consignment sales system and they can make a sales agreement. The work program already to improve the abilities and the skills of the craftsmen
The Effect Of Taxation Knowledge, Tax Sanctions And Quality Of Service On Compliance Underground Water Tax L.G.P. Sri Eka JAYANTI; I.B. Putra MANUABA; I. K. Puja Wirya SANJAYA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i3.41

Abstract

One of the potential regional revenues is local taxes. Based on the Regional Regulation of the City of Denpasar No. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. Therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. The purpose of this study was to determine whether the knowledge of taxation, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency. Respondents in this study were 89 people. The sampling technique in this study used simple random sampling. The data analysis technique used in this study is multiple linear regression analysis processed with the help of the SPSS software program. Based on the results of the analysis, it was found that knowledge of taxation, moral tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency.
The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping Ni Putu Riski MARTINI; I Ketut Puja Wirya SANJAYA
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.74

Abstract

These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.
Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Ketut Puja Wirya Sanjaya
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2306

Abstract

The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).
The Effect Of The Implementation Of Corporate Social Responsibility Good Corporate Governance And Tri Hita Karana On The Financial Performance Of Village Credit Institutions (Lpd) Throughout Tabanan District I Kt Puja Wirya SANJAYA; I.B Made Putra MANUABA; L.G.P Sri Eka JAYANTI
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.v2i2.356

Abstract

The Village Credit Institution (LPD), a financial institution that carries out community fund collection and distribution activities, operates in an administrative area of The Customary Village based on the kinship between villagers in Bali. Bali Provincial Regulation Number 8, 2002 concerning LPD, which requires LPD to divide its profit 20% for village development and 5% for social funds, reflects the social obligations that must be applied by LPD, which in accounting is known as Corporate Social Responsibility (CSR), in addition, LPD uses loans from Regional Development Banks. Therefore, the principles of good corporate governance must be applied by LPD to reduce conflicts of interest between LPD managers as agents and owners, namely villages and between LPD managers and creditors, namely the Bali Regional Development Bank and maintain good relations and ensure the fullness of the rights of parties interested in the functions and objectives of the LPD itself. Tri Hita Karana culture is a local Balinese wisdom used as an individual foundation in every activity, especially in indigenous village communities with lpd owners
Co-Authors ., Ni Luh Putu Widyasari A.A Ayu Erna TRISNAWATI A.A. Sri Purnami Dewa Ayu Komang Bintani Ekajayanti, L.G.P Sri Ganawati, Nengah Gede Sanjaya Adi Putra I Gde Wedana Arjawa I Gst. B. Ngr. P. Putra I Gusti Made Agus Rahen Refaya Alvan Putra AJ I Gusti Ngurah SANJAYA I Gusti Ngurah Sanjaya I Made Aditya Mantara Putra I Made Ari Yuda I Made Pulawan, I Made I Putu Agus Aryaka Darmawan I.B Made Putra Manuaba I.B. Made Putra Manuaba I.B. Putra MANUABA I.G.P. Sri Eka Jayanti Ida Ayu Gede Gandhi Patni Intan Saputra Rini, I Gusti Ayu Juniari, Ni Made Diah Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Krishna Purnamasari Putu Ayu L.G.P Sri Ekajayanti L.G.P Sri Ekajayanti L.G.P. Sri Eka Jayanti Maharani, Ida Ayu Dinda Priyanka Manik Sastri, I. I. D. A. Manuaba, I. B. Made Putra MANUABA, I. B. Putra Mariyatni, Ni Putu Sri MARTINI, NI PUTU RISKI Ni Ketut Etty Suwitari, Ni Ketut Etty Ni Komang Ayu Triwulani Ni Luh Kade Dinda DAMAYANTI Ni Luh Putu Ratna Wahyu Lestari Ni Made Diah Juniari Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Wayan Novi Rahyuni PURWANTO, Indrawan Putra, I Made Wianto Putu Dian Pradnyanitasari, Putu Dian Putu Dicky Ari Pratama Putu Eka Diana Angga Dana Sri Rahayu Damayanti