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All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal IKA Jurnal Pendidikan Teknologi dan Kejuruan Media Komunikasi FPIPS Jurnal Pendidikan Indonesia Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Jurnal Manajemen Perhotelan dan Pariwisata Academia Open Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi E-Jurnal Akuntansi
Lucy Sri Musmini
Universitas Pendidikan Ganesha
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Menerapkan Sistem Informasi Akuntansi dalam Meningkatkan Transparansi Pengelolaan Keuangan Pamsimas pada Bumdes Giri Artha Mega Leni Kusuma Yanti; Lucy Sri Musmini
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26065

Abstract

This study aims to determine (1) the application of accounting information systems in increasing the transparency of PAMSIMAS financial management at BUMDes Giri Artha Desa Tembok, and (2) the constraints and solutions of applying accounting information systems in increasing the transparency of PAMSIMAS financial management at BUMDes Giri Artha Desa Tembok. This research uses descriptive qualitative research. The data sources used are primary and secondary data. Primary data in the form of interviews from research subjects. While secondary data were obtained from various literatures related to this research topic. The data analysis technique used is the collection, reduction, presentation, data analysis and conclusion drawing. The results of this study explain that the accounting information system implemented by BUMDes Giri Artha is a pambumdesaku application that is able to increase transparency. As for several obstacles in the application of this application system, namely (1) the elderly who become pamdesa consumers who have difficulty in understanding the application being applied, (2) there are people whose economies are less able so that they are unable to pay bills that must be met. However, all of these obstacles can be overcome and coordinated by the BUMDes with PAMSIMAS members for the sustainability of consumers who can later improve the performance of the Giri Artha BUMdes.
Pengaruh Pemahaman Investasi, Penggunaan Teknologi Media Sosial Dan Hubungan Pertemanan Terhadap Minat Investasi Generasi Milenial Di Pasar Modal Putu Yolan Mahendrayani; Lucy Sri Musmini
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

Abstract

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
Mengungkap Sanksi Pelayanan Adat sebagai Sistem Pengendalian Internal Pemberian Kredit pada BUMDes Putu Lia Krisnia; Lucy Sri Musmini
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

Abstract

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.
The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
ANALISIS TINGKAT KEPUASAN PEMANGKU KEPENTINGAN (STAKEHOLDERS) TERHADAP KUALITAS PENDIDIKAN JURUSAN AKUNTANSI PROGRAM DIPLOMA III Lucy Sri Musmini
Jurnal IKA Vol. 11 No. 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ika.v11i1.1151

Abstract

Pada dasarnya tujuan institusi pendidikan adalah untuk menciptakan dan mempertahankan kepuasan pemangku kepentingan (stakeholders). Sistem penjaminan mutu menyatakan bahwa salah satu indikator yang dapat digunakan untuk mengukur mutu suatu produk atau jasa adalah kemampuan produk/jasa tersebut dalam memenuhi kriteria yang ditetapkan oleh pemangku kepentingan (stakeholders). Penelitian ini merupakan penelitian tentang kepuasan pemangku kepentingan (stakeholders) terhadap kualitas pendidikan di Jurusan Akuntansi Program Diploma III. Penelitian ini secara metodologis menggunakan desain penelitian ex pose facto dengan pendekatan penelitian deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa tingkat kepuasan pemangku kepentingan (stakeholders) terhadap kualitas pendidikan di Jurusan Akuntansi Program Diploma III, dilihat dari sudut pandang mahasiswa dan pengguna alumni sudah baik. Namun kepuasan pemangku kepentingan (stakeholders) dapat lebih baik lagi dengan meningkatkan kondisi fisik yang digunakan pada proses pembelajaraan, separti sarana prasarana, fasilitas dalam proses pembelajaran serta upaya untuk meningkatkan kemampuan profesionalisme dan Bahasa Inggris yang dimiliki mahasiswa.Kata-kata kunci: tingkat kepuasan, pemangku kepentingan, kualitas pendidikan
SISTEM ADMINISTRASI AKADEMIK JURUSAN D3 AKUNTANSI BERBASIS TEKNOLOGI INFORMASI Lucy Sri Musmini; Ni Ketut Kertiasih
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

Abstract

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
IMPLEMENTASI METODE PEMBELAJARAN SIMULASI SEDERHANA BANK MINI UNTUK MENINGKATKAN MOTIVASI DAN PRESTASI BELAJAR MAHASISWA PADA MATA KULIAH AKUNTANSI PERBANKAN I Gusti Ayu Purnamawati; Lucy Sri Musmini; Desak Nyoman Sri Werastuti
Media Komunikasi FPIPS Vol. 10 No. 1 (2011)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v10i1.1173

Abstract

Akuntansi Perbankan adalah salah satu mata kuliah keilmuan dan keterampilan (MKK) yang diberikan di semester II jurusan Akuntansi Program Diploma III Universitas Pendidikan Ganesha. Melalui pembelajaran akuntansi perbankan diharapkan memberikan pengetahuan mengenai gambaran umum dunia perbankan serta dapat meningkatkan motivasi dan prestasi mahasiswa dalam mempelajari akuntansi perbankan. Penelitian ini bertujuan untuk mengetahui: (1) implementasi metode pembelajaran simulasi sederhana bank mini dalam meningkatkan motivasi belajar mahasiswa pada mata kuliah Akuntansi Perbankan; (2) implementasi metode pembelajaran simulasi sederhana bank mini dalam meningkatkan prestasi belajar mahasiswa pada mata kuliah Akuntansi Perbankan. Subjek penelitian ini adalah mahasiswa semester II kelas C jurusan akuntansi program diploma III yang berjumlah 40 orang. Model penelitian ini menggunakan PTK dengan 2 siklus yang masing-masing memiliki empat tahapan yaitu: Perencanaan, Tindakan, Observasi/evaluasi, dan Refleksi. Data dikumpulkan melalui interview, observasi dan angket. Teknik analisis data menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Implementasi metode pembelajaran menggunakan simulasi sederhana bank mini dapat meningkatkan motivasi belajar mahasiswa yaitu terjadinya peningkatan keaktifan pembelajaran dan kehadiran mahasiswa di kelas dari siklus ke-1 ke siklus ke-2 sebesar 15,7%. Motivasi belajar mahasiswa juga menunjukkan respon yang posistif yaitu dengan dikaitkannya konsep akuntansi perbankan pada simulasi bank mini di kelas dirasakan sangat bermanfaat bagi mahasiswa. Dari pre-test dan post-test yang diberikan pada siklus ke-1 menunjukkan adanya peningkatan nilai rata-rata mahasiswa sebesar 23,6%. Dari pre-test dan post-test yang diberikan pada siklus ke-2 menunjukkan adanya peningkatan nilai rata-rata mahasiswa sebesar 5,3%. Jumlah rata-rata nilai yang diperoleh oleh seluruh mahasiswa dalam suatu kelas, mencapai 88,9% maka kelas tersebut dinyatakan berhasil. Dengan ketuntasan klasikal mencapai 89,5% maka kelas yang bersangkutan dianggap tuntas. Hal ini menunjukkan bahwa proses pembelajaran dengan menggunakan metode simulasi telah mencapai hasil yang diharapkan Kata kunci: Simulasi sederhana bank mini, motivasi dan prestasi belajar.
QUO VADIS PANCASILA DALAM PENDIDIKAN AKUNTANSI? Yuyung Rizka Aneswari; Lucy Sri Musmini
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1339.553 KB) | DOI: 10.18202/jamal.2017.04.7045

Abstract

Abstrak: Quo Vadis Pancasila dalam Pendidikan Akuntansi? Penelitian ini bertujuan memberikan wacana yang membangkitkan nilai Pancasila dalam proses pendidikan akuntansi. Penelitian menggunakan telaah deskripsi kritis. Hasil pembahasan menunjukkan nilai Pancasila mulai ditinggalkan dalam pendidikan akuntansi. Buku ajar dari barat yang tidak mengandung nilai ideologi Indonesia banyak diajarkan di berbagai perguruan tinggi. Aturan akuntansi, sepenuhnya berkiblat pada pedoman luar negeri tanpa pertimbangan nilai ideologi. Penelitian ini dapat dijadikan wacana dan pertimbangan bagi para dosen akuntansi dan para perumus kurikulum berbasis KKNI untuk memasukkan nilai Pancasila di dalam berbagai mata kuliah Akuntansi. Abstract: Quo Vadis Pancasila in an Accounting Education in Indonesia? This research aims to give a discourse that generate values of Pancasila in the process of accounting education. This research using critical description. The results show the values of Pancasila becoming obsolete in accounting education. Textbook from western that contains no values of Indonesia ideology are taught at various universities. Accounting rules, entirely oriented to foreign guidelines without consideration of the value of ideology. This research can be used as a discourse and consideration for accounting lectures and curriculum formulator based KKNI to insert the Pancasila values in various course in Accounting.
Application of Personal Information Cash Flow (APIC) - Based Financial Practice Innovation as a Pillar of Financial Education Sunitha Devi; Putu Eka Dianita Marvilianti Dewi; Lucy Sri Musmini
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.530

Abstract

This research was conducted to prove that APIC-based financial learning practices can improve financial literacy, which also has a positive effect on inclusive financial management education. The grand theory used in this research is Behavioral Finance Theory. The sample of this research used an error rate of 5%; therefore, the sample obtained amounted to 347 people. This study used the design of R&D and also the design of media applications. The study was conducted using a mixed-method. Data analysis techniques used: 1) data eligibility test, 2) t-test through one-way ANOVA analysis and 3) simple regression. The results showed that: (a) the APIC work system that was developed had met the material and media validity requirements, (b) APIC-based financial learning practices were able to increase financial literacy, and (c) APIC-based financial literacy had a positive effect on the level of inclusive financial management.
Prosedur Penagihan Pajak Berdasarkan Surat Teguran dan Surat Paksa di Kantor Pelayanan Pajak Pratama Singaraja Gusti Ayu Putu Putrika Yanti; Lucy Sri Musmini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36887

Abstract

The purpose of this study was to find out how the procedures for issuing tegutan and forced letters are at the Singaraja Pratama Tax Office. This research is a qualitative descriptive study. The data used are primary and secondary data obtained from interviews with the bailiff and related parties with the billing section. The method used in this research is documentation, interviews and literature study. The data analysis technique is a descriptive technique. The results of this study indicate that the issuance of warning letters and forced letters at KPP Pratama Singaraja uses the Standard Operating Procedure (SOP) that has been set by the Directorate General of Taxes as a reference for the implementation of warning letters and forced letters as tax collection actions. In its implementation, KPP Pratama Singaraja has carried out the SOP properly and is also in accordance with the Law of the Republic of Indonesia No.19 of 2000 concerning Tax Collection by Forced Letters. However, in the case of submitting warning letters and forced letters to the bailiff, they often encounter obstacles, including taxpayers who do not carry out taxes and the address of the taxpayer is not valid.
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