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Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Sekaa Suka Duka Bharata Dalam Ranah Kearifan Lokal Menyama Braya Aryasa, I Putu; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27031

Abstract

Sekaa suka duka is one of the non-legal social organizations in the village of Pakraman that aims to help each member when they have customary and religious activities (Hinduism) both related to situation of happy and sadness. Sekaa suka duka Bharata is one of the sekaa in Bungkulan Village, Sawan District, Buleleng Regency, which was founded in 1990 and has the most members among the sekaa, which is 172 members. The unique phenomenon of this sekaa is that all financial management is only carried out by prajuru sekaa (committee) without being separated from the role of local wisdom of menyama braya which is the key to the harmony of Sekaa suka duka Bharata. This background that makes sekaa suka duka Bharata is interested to be studied to know 1) the background of the formation of sekaa suka duka Bharata, 2) the financial management system in sekaa suka duka Bharata 3) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management like sekaa suka duka Bharata. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on a predetermined theory. The results of this study indicate that; 1) The background of suka duka Bharata was based on shared interests and goals. 2) The financial management system of sekaa suka duka Bharata is managed by prajuru sekaa who are inseparable from local wisdom of menyama braya. 3) Accountability and transparency in financial management carried out by prajuru sekaa have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
Mengungkap Sanksi Pelayanan Adat sebagai Sistem Pengendalian Internal Pemberian Kredit pada BUMDes Krisnia, Putu Lia; Musmini, Lucy Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i2.26882

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This study aims to determine the system of granting credit to village-owned enterprises (BUMDes) Wira Kusuma Munduk Bestala village, an internal control system with sanctions for customary services and the implications of implementing customary sanctions as an internal control system in suppressing bad loans at BUMDes Wira Kusuma Munduk Bestala Village. In this study using qualitative methods with primary data and secondary data. The results of this study stated that (1) the credit granting system applied to BUMDes Wira Kusuma, namely credit is only given to Munduk Bestala villagers who have a KK and are married, with a loan ceiling of Rp 3.000.000 – Rp 15.000.000, past the stage of filling out the form credit application and verification, (2) an internal control system with customary service sanctions in granting credit in the form of non-administrative recommendation letter by kelian adat to customers whos experience bad credit when they hold their yadnya ceremony, and (3) implications with the implementation of adat service sanction able to increase customer awareness to pay credit so as to reduce the number of customers experiencing bad loans.
Penentuan Harga Pokok Produksi Banten Pawiwahan Pada Pedagang Banten Di Kota Singaraja, Bali Datu, Santa Tifanny Margaretha; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29469

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This study aims to determine (1) the method used by Mr. Jro Mangku Sabda in determining the cost of goods, (2) how to calculate the cost of goods manufactured according to the accounting method. This study uses qualitative research with ethonographic research type. The data collection technique is done by observing, interviewing and also studying the documentation. The object of this research is the determination of the cost of production of Banten Pawiwahan for Banten traders in Singaraja City, Bali. The results of this study indicate that 1) The method used by Jro Mangku Sabda is still using the simple method, 2) The method of calculating the cost of production is in accordance with the accounting method, namely by using the full costing method. The calculation of the cost of goods according to the company is more than the full costing method and results in a difference of Rp. 246,000. The difference occurs because the cost treatment in the calculation of direct labor costs and factory overhead costs is different. The difference in the calculation of the element of direct labor costs is Rp. 90,000. For factory overhead costs, the inter-company calculation method with the full costing method is Rp. 156,000.
Sistem Informasi Akuntansi Penjualan Umkm Berbasis Fintech (Studi Kasus Umkm Di Singaraja) Handika, Muhamad; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29496

Abstract

A research on the development of sales accounting information system of UMKM operation was neccesrily done in order to gain an accurate information as to the real condition of UMKM  at a certain time. This study uses a descriptive approach in researching and analyzing the phenomenon of the UMKM industry. Support the growth of the UMKM operation. The approach of this study uses uses the scope of topic covering its width and depth,which is in the form of a case study. The subject of this study was UMKM join to Grab, and the object of the study was sales accounting information system of UMKM, that is, the UMKM itself becoming the the case study.The data of this study were collected through direct observation and interview. The data that had been collected were annalysed qualitatively, which resulted in a desciption of sales accounting information systemof UMKM that had been developed. From the analysis of the data, it can be concluded that: the sales accounting information system possed by the UMKM is currently very simple and not systematic yet. Viewed from the information obtained as well as from the current documents of the UMKM, the manager does not know well about the development and the working system of his business.The sales accounting information system of the UMKM needs to be organised in a much better way, so that the business can provide information about the sale, cash input, cash output, supply, sale capital prize, and gross benefit for each period. Then, if the manualsystem has been designed with adequate information output, the computer-based system can be made. In the computer-based sales accounting information system, the staff is only concerned with entering the input, an then the program will process the data being entered. At last, automatically the output than can be used as the basis for decision making by the manager can be obtained.   
Pengaruh Kecakapan Profesional, Pengalaman Kerja, Keahlian Audit dan Independensi Pemeriksa terhadap Kualitas Hasil Pemeriksaan (Studi Empiris: Inspektorat Kabupaten bangli) ., Komang Dian Purnami; ., Lucy Sri Musmini,SE,AK, M.Si.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.3404

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Tujuan penelitian ini dilakukan untuk meneliti secara empiris tentang pengaruh kecakapan profesional, pengalaman kerja, keahlian audit dan independensi pemeriksa terhadap kualitas hasil pemeriksaan di Inspektorat Kabupaten Bangli. Analisis yang digunakan adalah teknik analisis kuantitatif dengan metode analisis statistik menggunakan SPSS 19.00. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner kepada seluruh staf pemeriksa di Inspektorat Kabupaten bangli. Data dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah Inspektorat Kabupaten Bangli. Sampel yang digunakan adalah 41 responden. Hasil penelitian ini menunjukkan bahwa (1) Kecakapan Profesional, pengalaman kerja, keahlian audit dan independensi pemeriksa secara simultan berpengaruh positif dan signifikan terhadap Kualitas Hasil Pemeriksaan. (2) Kecakapan Profesional berpengaruh positif dan signifikan terhadap Kualitas Hasil Pemeriksaan, (3) Pengalaman Kerja berpengaruh positif dan signifikan terhadap Kualitas Hasil Pemeriksaan, (4) Keahlian Audit berpengaruh positif dan signifikan terhadap Kualitas Hasil Pemeriksaan, (5) Independensi Pemeriksa berpengaruh positif dan signifikan terhadap Kualitas Hasil Pemeriksaan.Kata Kunci : Independensi Pemeriksa, Keahlian Audit, Kecakapan Profesional, Pengalaman Kerja dan Kualitas Hasil Pemeriksaan The study aimed to investigate empirically the effect of professional capability, working experiences, auditing expertise and auditor independence on the quality of auditing results in the Bangli Inspectorate office. The analysis was made based on quantitative technique, supported by using SPSS 19.00. The primary data were obtained by distributing questionnaire to all staff of supervisor in the Bangli Inspectorate office. The data were analysed by a multiple regression analysis. Population of the study was the Bangli Inspectorate office. The samples used were 41 respondents. The results of the study indicated that (1) the professional capability, working experiences, auditing expertise and auditor independence both simultaneously had a positive and significant effect on the quality of auditing results, (2) the professional capability had a possitive and significant effect on the quality of auditing results, (3) the working experiences had a positive and significant effect on the quality of auditing results, (4) the auditing expertise had a positive and significant effect on the quality of auditing results, (5) the auditor independence had a positive and significant effect on the quality of auditing results.keyword : Auditor Independence , Auditing Expertise, Professional Capability, Working Experiences and Quality of Inspection Result
ANALISIS PERBANDINGAN PENGGUNAAN JOB ORDER COSTING METHOD DAN PROCESS COSTING METHOD UNTUK MENINGKATKAN AKURASI LABA USAHA (Studi Kasus pada Stile Bali Ukir Desa Jinengdalem, Kecamatan Buleleng, Kabupaten Buleleng) wijayanti, Kadek Dewi; Musmini, Lucy Sri; Marvilianti Dewi, Putu Eka Dianita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20537

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Penelitian ini bertujuan untuk mengetahui penggunaan job order costing dan process costing, serta analisis perbandingan dalam menghasilkan laba. Penelitian ini dilakukan dengan metode kualitatif deskriptif. Data diperoleh melalui wawancara, observasi, dan studi dokumentasi. Data ini diolah melalui tiga tahapan yaitu, reduksi data, penyajian data, pengumpulan data dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa dengan menggunakan job order costing menghasilkan laba sebesar Rp 1.921.200,- untuk sanggah ukiran kayu dan sebesar Rp 1.104.500,- untuk sanggah pasir hitam, sedangkan dengan menggunakan process costing menghasilkan laba sebesar Rp 637.030,- untuk sanggah ukiran kayu dan sebesar Rp 1.043.710,- untuk sanggah pasir hitam. Perbedaan besarnya laba menggunakan kedua metode disebabkan penggunaan biaya tenaga kerja langsung yang lebih besar dalam process costing dibandingkan job order costing. Perbedaan kedua terletak pada perhitungan biaya overhead pabrik, hal ini disebabkan perusahaan tidak memasukkan biaya penyusutan gedung, biaya penyusutan mesin, dan biaya penyusutan peralatan ke dalam biaya overhead pabrik.
ANALISIS TRANSAPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DADIA YANG DILANDASI DENGAN PENERAPAN SANKSI MEPENGING (Studi Kasus Pada Dadia 7 B Sira Arya Kubon Tubuh di Desa Bulian) Wahyuni, Luh Deni Sri; Atmadja, Anantawikrama Tungga; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20516

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Penelitian ini bertujuan untuk menganalisis transaparansi dan akuntabilitas pengelolaan dana dadia yang dilandasi dengan penerapan sanksi mepenging di Dadia 7 B Sira Arya Kubon Tubuh,Desa Bulian. Penelitian ini dilakukan dengan metode kualitatif yang menekankan pada persepsi dan perilaku manusia. Teknik analisis data yang digunakan yaitu : 1) reduksi data, 2) penyajian data, 3) penarikan kesimpulan.Hasil penelitian ini menunjukkan bahwa : 1) sumber pemasukan reguler dadia dan sumber pemasukan non reguler dadia berasal dari peturunan (iuran wajib) dan dari dana punia dan dana bansos. 2) alasan menerapkan sanksi mepenging adalah untuk meminimalisir penunggakan peturunan dari warga dadia. 3) Alasan dadia tidak membuat laporan keuangan yaitu : kompetensi warga dadia yang kurang, lingkup organisasi kecil, tidak ada peraturan untuk membuat laporan keuangan. 4) Proses pertanggungjawaban pengurus dadia dilakukan dengan membuat laporan keuangan sederhana dan mengumumkan pemasukan dan pengeluaran pada saat paruman.
SISTEM ADMINISTRASI AKADEMIK JURUSAN D3 AKUNTANSI BERBASIS TEKNOLOGI INFORMASI Musmini, Lucy Sri; Kertiasih, Ni Ketut
Jurnal Pendidikan Teknologi dan Kejuruan Vol 13, No 2 (2016): Edisi Juli 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.761 KB) | DOI: 10.23887/jptk-undiksha.v13i2.8530

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AbstrakPerkembangan teknologi informasi dapat mempermudah dan mempercepat kegiatan yang dilakukan oleh sistem administrasi akademik. Tujuan penelitian ini adalah mengembangkan sistem administrasi akademik berbasis teknologi informasi Jurusan D3 Akuntansi Undiksha.Metode yang digunakan pada penelitian ini adalah metode pengembangan, dalam hal ini studi kasus pengembangan sebuah sistem administrasi akademik berbasis teknologi pada Jurusan D3 Akuntansi.Hasil penelitian ini adalah analisis sistem, yang terdiri dari analisis kelemahan dan kebutuhan sistem, dan desain sistem, yang terdiri dari desain konteks, flowchart, dan desain sistem riil. Sistem yang dikembangkan terkait dengan kegiatan akademik mahasiswa, dosen, dan jurusan. Akses input sistem dapat dilakukan oleh mahasiswa, dosen, dan administrasi, sedangkan akses output sistem dapat dilakukan oleh dosen dan administrasi. Administrasi jurusan dalam penelitian ini adalah sekretaris jurusan. Informasi yang diperoleh dari sistem adalah kegiatan akademik mahasiswa, dosen, dan jurusan pada Jurusan D3 Akuntansi. Implikasi penelitian ini adalah sistem adminstrasi akademik jurusan yang semakin efektif dan efisien. Kata kunci: Sistem, Administrasi Akademik, dan Teknologi Informasi AbstractThe purpose of this research is to develop academic administration system based on technology information for D3 Accounting Department, Undiksha.The method used in this research is the development method with case study to develop academic administration system based on technology information at the Department of Accounting D3.The results are the analysis of the system, which consists of the analysis of the weaknesses and needs of the system, and the design of the system, which consists of the design context, flowchart, and the design of the real system. The system developed and obtained information related to academic activities of students, lecturer, and department. Access to system input can be done by students, lecturer, and administration, while access to the system output can be done by the lecturer and administration. Administration majoring in this research is the department secretary. Implication of this research is the major system of academic administration more effective and efficient. Keywords : Systems, Academic Administration, and Information Technology
Pengaruh Pemahaman Investasi, Penggunaan Teknologi Media Sosial Dan Hubungan Pertemanan Terhadap Minat Investasi Generasi Milenial Di Pasar Modal Mahendrayani, Putu Yolan; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35618

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This study aims to determine the effect of understanding investment, use of social media technology and friendship relationships on millennial generation's investment interest in the capital market. This research is a quantitative research. The sample used was 240 respondents with a sampling technique in the form of purposive sampling. In this study, the data used are primary data, namely questionnaires measured using a Likert scale and analyzed using multiple linear analysis with SPSS version 23.0 program. The results show that (1) understanding of investment has an insignificant negative effect on millennial generation's investment interest in the capital market, (2) the use of social media technology has a significant positive effect on millennial generation's investment interest in the capital market and (3) friendship has a significant positive effect on millennial generation's interest in investing in the capital market.Keywords: : Understanding of investment, Use of Social Media, Friendship Relation, investment interest
Pengaruh Keadilan Distributif, Keadilan Prosedural, dan Gaya Kepemimpinan terhadap Fraud Aditya, Luh Putu Devia; Musmini, Lucy Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36341

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Fraud is an act of fraud committed to obtain personal gain by harming other parties. Fraud often occurs in both government and private institutions. This study aims to determine how the influence of distributive justice, procedural justice, and leadership style on fraud. In this study, the researcher used the research method of distributing questionnaires with saturated sampling technique. The study was conducted on all civil servants and non-civil servants at the BKPSDM Office of Buleleng Regency with a total sample of 100 respondents. The results of this study indicate that distributive justice, procedural justice, and leadership style have a negative effect on fraud. This means that the better the conditions of procedural justice, distributive justice, and the applied leadership style will suppress the occurrence of fraud in the company or organization
Co-Authors Aditya, Luh Putu Devia Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andika Surya Pratama Apriani, Ni Luh Ardila, Ni Luh Rosita Ari Surya Darmawan Arlina . Arlina . Aryanti, Kadek Risma Weda Aryasa, I Putu Astari, Ketut Mei Atmadja , Anantawikrama Tungga Ayu Dhara Kartika Sari, I Gusti Ayudk, Vanesha Dani, Nufera Lupika Datu, Santa Tifanny Margaretha Desak Adnyani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Kadek Ratna Dewi, Ni Wayan Candrawati Dewi, Putu Eka Dianita Marvilianti Dr. Edy Sujana,SE,Msi,AK . Gayatri, Ni Putu Adinda Putri Gede Adi Yuniarta Gede Suantara . Gusti Ayu Nyoman Putri Harini Gusti Ayu Putu Putrika Yanti Handika, Muhamad Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gede Ferry Sugiartha I Gusti Ayu Dhara Kartika Sari I Gusti Ayu Purnamawati I Made Eris Darmayoga I Made Pradana Adiputra I Putu Aryasa I Putu Hendra Martadinata . I Putu Heri Hermawan I Wayan Putra Adnyana, I Wayan Putra I Wayan Suarjana I WAYAN SUARJANA Ida Ayu Putu Wilasita . Ida Bagus Ary Perdana Kadek Agus Suardana Kadek Dewi wijayanti Kadek Sintia Dwi Cahyani Kadek Tri Jayamanu . Ketut Sulasmi Ariani . Komang Dian Purnami . Komang Erlita Agustina Komang Triana Windartini . Krisnia, Putu Lia Kt Mas Trisna Yanti. s . L. Rizkiyanti Putri Lasmini, Ketut Luh Ade Dwi Wahyuni Luh Deni Sri Wahyuni Luh Desy Astriani Luh Parsini Dewi Luh Putu Devia Aditya Made Aditya Putra . Made Arie Wahyuni Made Ernia Friskayanti . Made Rina Sulistya Sari Made Suadnyana Maha, Arshantya Mahendrayani, Putu Yolan Mandala Yuda, Made Turangga Martin Mahardika, A.A.N. Yudha Mega Leni Kusuma Yanti Muhamad Handika Ni Kadek Ratna Dewi Ni Kadek Sinarwati Ni Ketut Kertiasih Ni Luh Gede Erni Sulindawati Ni Luh Srimuliani . Ni Made Sindy Warasniasih Ni Putu Devrilia Sari Ni Putu Winda Puji Astuti Ni Wayan Desi Sawitri Novi Sri Paramita Noviani, Luh Nyoman Budiasa . Nyoman Trisna Herawati Otaviani, Pande Komang Permatasari, Komang Intan Pradnya, Ayu Pramini, Ni Luh Putu Nila Prasetyo, Wiranto Pratama, Andika Surya Pratama, Putu Yoga Pujayanti, Putu Gita Purnama, Ida Ayu Komang Nadya Purnamayani, Anak Agung Kompiang Ari PURWANTI PURWANTI Putra, Gede Ardi Pratama Putu Anisa Septi Asri Pratiwi . Putu Ari Marlina Putu Diah Satriantini . Putu Gede Jurnaedi . Putu Lia Krisnia Putu Ria Astria Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Risma Dewi Putu Selbita Gea Serima Putu Yoga Pratama Putu Yolan Mahendrayani Roekhudin, Roekhudin Santa Tifanny Margaretha Datu Saputra, Komang Ari Widhi Sari, Ni Putu Devrilia Sawitri, Ni Wayan Desi Sirajudin Sirajudin Stiawan, I Kadek Jonh Suardana, Kadek Agus Suarthana, Gede Made Wisnu Sudarmanto, Eko Sujana , Edy Sukma, Ni Kadek Wulan Ardiana Sulistyowati, Nur Wahyuning Sunitha Devi Suriawan, Ketut Sutoto, Agung Triyanti Ariestiana Dewi, Luh Putu Unti Ludigdo Utami, Ni Ketut Widya wahyuni romadani Wahyuni, Luh Deni Sri Warasniasih, Ni Made Sindy Widiani, Komang wijayanti, Kadek Dewi Wisaputra, I Made Panji Wulandari, Made Aditya Wuryan Andayani Yanti, Mega Leni Kusuma Yuyung Rizka Aneswari