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KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN ANALISIS BERBAGAI FAKTOR Saputra, Komang Adi Kurniawan; Trisnadewi, A.A. Ayu Erna; Anggiriawan, Putu Budi; Kawisana, Putu Gede Wisnu Permana
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.133 KB) | DOI: 10.23887/jia.v4i1.17250

Abstract

This study aims to examine several factors that influence the bankruptcy of LPDs in Buleleng Regency, the factors in question are legal protection, managerial competence, good corporate governance, the active role of citizens and the role of internal supervisory bodies. In this study using a questionnaire method with 63 respondents namely LPD managers and for data analysis use multiple regression analysis. The results of this study state that only the manager's competence and the role of internal supervisory bodies have an influence on the potential of LPD bankruptcy, while legal protection variables, good corporate governance and the active role of citizens do not affect the potential for bankruptcy LPD in Buleleng Regency.
Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan Saputra, Komang Adi Kurniawan; Anggiriawan, Putu Budi; Trisnadewi, A.A. Ayu Erna; Kawisana, Putu Gede Wisnu Permana; Ekajayanti, L.G.P. Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol 7, No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.827 KB) | DOI: 10.23887/ekuitas.v7i1.16688

Abstract

This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.
PENDAMPINGAN SISTEM PENGENDALIAN MANAJEMEN KARYAWAN PADA SDM USAHA AKOMODASI PARIWISATA DESA CANDIKUNING BEDUGUL TABANAN Putu Gede Wisnu Permana Kawisana; I Gusti Ayu Athina Wulandari
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 Candikuning terletak di Kecamatan Baturiti, Kabupaten Tabanan yang terkenal dengan kawasan wisata alam dan sektor perkebunan yang baik. Seiring dengan perkembangan pariwisata banyak usaha akomodasi pariwisata yang berkembang di desa candikuning. Salah satunya adalah bisnis restoran dan villa dengan menawarkan pemandangan alam yang tidak kalah dengan daerah lain. Salah satu akomodasi pariwisata yang menawarkan wisata pemandangan alam adalah Warung Rekreasi Bedugul. Tahun 2020 telah berlalu, dan sudah 8 tahun sejak berdiri dengan jumlah karyawan mencapai 26 orang yang ditempatkan di restoran dan villa. Masalah yang terjadi pada bisnis ini adalah ketidakjelasan dalam Sistem Pengendalian Manajemen, Struktur, Standar Operasional Prosedur yang masih belum ada. Melalui pendampingan dalam pembuatan struktur organisasi usaha perdagangan dan standar prosedur operasional yang dilakukan dalam pelayanan ini, dapat memberikan pengalaman penting bagi mitra dalam melakukan pengelolaan sumber daya manusia yang baik.
Pengelolaan Pendapatan Asli Desa Sebagai Landasan Pembangunan Ekonomi Pedesaan Komang Adi Kurniawan Saputra; Putu Budi Anggiriawan; A.A. Ayu Erna Trisnadewi; Putu Gede Wisnu Permana Kawisana; L.G.P. Sri Ekajayanti
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i1.16688

Abstract

This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.
PENDAMPINGAN SISTEM PENGENDALIAN MANAJEMEN KARYAWAN PADA SDM USAHA AKOMODASI PARIWISATA DESA CANDIKUNING BEDUGUL TABANAN Putu Gede Wisnu Permana Kawisana; I Gusti Ayu Athina Wulandari
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 Candikuning terletak di Kecamatan Baturiti, Kabupaten Tabanan yang terkenal dengan kawasan wisata alam dan sektor perkebunan yang baik. Seiring dengan perkembangan pariwisata banyak usaha akomodasi pariwisata yang berkembang di desa candikuning. Salah satunya adalah bisnis restoran dan villa dengan menawarkan pemandangan alam yang tidak kalah dengan daerah lain. Salah satu akomodasi pariwisata yang menawarkan wisata pemandangan alam adalah Warung Rekreasi Bedugul. Tahun 2020 telah berlalu, dan sudah 8 tahun sejak berdiri dengan jumlah karyawan mencapai 26 orang yang ditempatkan di restoran dan villa. Masalah yang terjadi pada bisnis ini adalah ketidakjelasan dalam Sistem Pengendalian Manajemen, Struktur, Standar Operasional Prosedur yang masih belum ada. Melalui pendampingan dalam pembuatan struktur organisasi usaha perdagangan dan standar prosedur operasional yang dilakukan dalam pelayanan ini, dapat memberikan pengalaman penting bagi mitra dalam melakukan pengelolaan sumber daya manusia yang baik.
Hubungan Sistem Pengendalian Internal dan Gaya Kepemimpinan Terhadap Kinerja Karyawan di Swan Keramas Bali Ni Luh Putu Mita Miati; I Nyoman Sutapa; Putu Gede Wisnu Permana Kawisana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1034

Abstract

Employees play an important role in carrying out all company activities in order to grow to maintain the survival of the company. To create reliable human resources requires good management so that employee performance is more optimal. Internal Control and Effective leadership style are needed in a company organization to be able to improve the performance of all employees in achieving the goals set by the company. The research design used in this study is a survey method. The population in this study was all employees at Swan Keramas Villas Bali which amounted to 51 employees. To be able to better generalize then the sample in this study uses saturated samples. From the results of the study, the results of the Internal Control System have a positive effect on employee performance and leadership style has a positive effect on employee performance. In this study has a value of R Square of 0.696 then, for further research it is recommended to multiply the sample and add some variables
The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI I Made Wianto Putra; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): 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.v1i2.29

Abstract

The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.
The Influence Of Supervisory Action On The Performance Of Auditors In Public Accountant Offices Putu Gede Wisnu Permana KAWISANA; Putu Budi ANGGIRIAWAN
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.v1i3.40

Abstract

This study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on junior auditors' performance. This research was conducted at a public accounting firm on the island of Bali. The number of samples used is 55 junior auditors who work in KAP, with the technique of determining the sample is purposive sampling. The sample collection uses a survey method, namely by distributing questionnaires by surveyors. This research uses moderation regression analysis technique. By continuing to go through the test stages of classical instruments and assumptions. Based on the research results, it can be seen that the Locus of control variable has no effect on junior auditors' job satisfaction. The supervisory action variable has a positive influence on the performance of junior auditors. This study also proves that locus of control is proven to strengthen the relationship between supervisory action on the performance of junior auditors who work in public accounting firms in Bali.
Effect Of Employee Productivity Firm Size And Board Size On Intellectual Capital Performance With Profitability As Moderating Variable Putu Gede Wisnu Permana KAWISANA; L.G.P Sri Eka JAYANTI
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.v2i2.83

Abstract

Based on data from the Central Statistics Agency (BPS), the economy measured by gross domestic product at current prices reached Rp. 15,833.9 trillion and GDP per capita of $4174.9. Economic growth in the fourth quarter of 2019 reached 5.02%, down from 5.17% in 2018. This study aims to determine and analyze the effect of employee productivity, company size, board size on intellectual capital performance in companies incorporated in the LQ index. -45. The number of samples obtained in this company is as many as 97 with purposive samples as a method of determining the sample. In addition, the main purpose of this study is to find out and analyze whether profitability can moderate the effect of employee productivity on company size, board size on intellectual capital performance in companies that are included in the LQ-45 index. The research method in this study is a quantitative method by analyzing the annual financial statements of companies listed on the Indonesia Stock Exchange. The results of this study prove that the profitability variable is able to moderate the relationship between employee productivity, company size, and intellectual capital performance. Profitability, meanwhile, is unable to moderate the relationship between board size and intellectual capital performance.
The Uniqueness Of Prosocial Behavior In Bali On The Village Fund Management Accountability Made Gede WIRAKUSUMA; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): 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.v3i1.124

Abstract

This research is based on the phenomenon of accountability of village funds that are still needed to strengthen the Indonesian government's policies of the rural and urban sector in developing the nation and state. The research respondents were village government officials in Tabanan Regency, as a district with the largest number of villages, with village funds also, in Bali Province in 2019. The survey used a questionnaire, distributed to village government officials that were clustered (cluster random sampling) based on 10 sub-districts with 133 villages in Tabanan Regency. There are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. The results of testing with Moderated Regression Analysis show that pro-social behavior strengthens the influence of human resource competencies, as well as the leadership of village government officials, in relation to increasing accountability of village fund management. Meanwhile, pro-social behavior has not proven its influence in the relationship between community participation and village fund management accountability.
Co-Authors A.A. Ayu Erna Trisnadewi A.A. Ngurah Mayun Narindra Agung Adi Wiranata Anak Agung Ngurah Mayun Narindra Anak Agung Trisna Dwi PRATIWI Anggiriawan, Putu Budi Ardinanta, I Gede Aviel Aditya Azis, Ita Sylvia Azita BINTANG, Ida Ayu Made Cokorda Krisna Yudha Desi Tri Ira Santi Dewa Ayu Putu Cesya Aprillia Putr Dewa Ayu Santika Devi DEWI, Ni Komang Ayu Triana DEWI, Ni Putu Emi Kristina Dharmawan, Nyoman Ari Surya DWIPASARI, Made Sukma Ekajayanti, L.G.P. Sri Gabriella Handayani Ganawati, Nengah Gde Deny Larasdiputra I Dewa Ayu, Eka Pertiwi I Gusti Ayu Ratih Permata Dewi I Kadek Agus Krisna Adinata I Ketut Bagus Indranatha I Made Wianto Putra I Made Wianto Putra I Nyoman SUTAPA I Nyoman Sutapa I Wayan Gde Yogiswara Dharma Putra I Wayan Gede Agus Putra KARANG I Wayan Kartana Ida Ayu Sri Meitri Ida Bagus Agung Dharmanegara Ida I Dewa Ayu Manik Sastri Ida Idam Manik SASTRI Indriyani, Ni Made Vita Ita Sylvia Azita AZIS JAYANTI, Sri Eka Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra L.G.P. Sri Eka Jayanti L.G.P. Sri Ekajayanti Luh Kade Datrini Made Gede Wirakusuma Narayana, Kadek Putra Santika NARINDRA, A.A Ngurah Mayun Ni Kadek Dhella Indri PUTRI Ni Kadek Putri HANDAYANI Ni Ketut Maya Diani Ni Komang, Ayu Agustini Ni Luh Mita Miati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Ratna Wahyu Ni Luh Putu Ratna Wahyu Lestari Ni Nengah Seri Ekayani Ni Nyoman Arista Widiasuari Ni Putu Emi Kristina DEWI Ni Putu Riasning Ni Putu Sintya Pratiwi Nugraha, Putu Gede Wahyu Satya Pertama, I Gde Agung Wira PERTIWI, Dewa Ayu Eka PRATIWI, Anak Agung Trisna Dwi PURWANTO, Indrawan PUTRA, Anak Agung Gede Wisnu Adi Pradana Putra, I Made Wianto RINI, Gst. Ayu Intan Saputra Sanjaya, I Gusti Agus Maha Putra Sanjaya, I Ketut Puja Wirya SARI, Kadek Ayu Kristina Indah Surasmi, Ida Ayu Tjokorda Istri Agung Lita Apriliana DEWI Trisnadewi, A.A. Ayu Erna Trisnadewi, A.A. Ayu Erna WIDNYANA, I Putu Dodi Wiranata, Agung Adi WIRIASTINI, Ni Luh Putu Wulandari, I Gusti Ayu Athina YAMAWATI, Ni Kd. Sioaji Yoga, I Gusti Agung Prama Yogiarta, I Made