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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Widya Akuntansi dan Keuangan Janaka : Jurnal Pengabdian Masyarakat Journal Research of Accounting
Tiara Kusuma Dewi
Universitas Triatma Mulya
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PENDAMPINGAN PENYUSUNAN RENCANA ANGGARAN BELANJA (RAB) PENATAAN “JOGGING TRACK” BAGI POKDARWIS DESA MADANGAN - GIANYAR Tiara Kusuma Dewi; Kukuh Rian Setiawan; Gde Herry Sugiarto Asana; Made Yudi Darmita; I Ketut Yudana Adi; Komang Meliawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 2 (2023): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i2.15305

Abstract

ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Madangan, Petak – Gianyar. Tujuannya memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah dengan mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Hasil PKM ini menunjukkan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor postest sebesar 90 .diharapkan kegiatan PKM Sejenis dapat dilakukan kembali dengan mengembangkan desa wisata yang baik bagi wisatawan tetapi juga baik secara pelaporan dan pertanggung jawaban keuangannya terhadap para stakeholder. Kata kunci: RAB; jogging track; POKDARWIS ABSTRACTThis community service activity was carried out by Triatma Mulya University by involving partners from the village of Madangan, Petak – Gianyar. The aim is to provide the ability for POKDARWIS managers to prepare a budget plan (RAB) so that reports are made more transparent and accountable. The method used in this community service program is to use the RAD (Rapid Application Development) Method, which is a method that prioritizes partner involvement in the use of a series of systems that have been prepared and agreed upon for use, where the series functions to create a more effective prototype. The results of this PKM show that partners understand and understand more about excel-based budgeting and financial management. this can be seen from the results of the pretest an average score of 60 and after training and mentoring the posttest score is 90. It is hoped that similar PKM activities can be carried out again by developing tourism villages that are good for tourists but also good in terms of reporting and financial accountability to stakeholders. Keywords: budget plan; jogging track; POKDARWIS
PENGARUH AUDIT OPERASIONAL DAN IMPLEMENTASI STRATEGI PEMASARAN TERHADAP EFEKTIVITAS PENJUALAN PADA PT SEAWEED INDONESIA I Putu Evan T Darsanofa; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.90

Abstract

Operational audit is an examination of the company's operational activities, including accounting policies and operational policies that have been determined by management, to find out whether the operational activities have been carried out effectively, efficiently, and economically. This study aims to examine the effect of operational audits and implementation of marketing strategies on sales effectiveness at PT Seaweed Indonesia. The number of respondents used in the study were 35 people. The research method used is quantitative research and data analysis using multiple regression analysis. The results of the study stated that the operational audit had a positive and significant effect on the sales effectiveness of PT. Indonesian Seaweed with a significance value of 0.011 < 0.05. And the implementation of the strategy has a positive and significant effect on the sales effectiveness of PT. Indonesian Seaweed with a significance value of 0.000 <0.05
Kualitas Laba Perusahaan LQ-45 Ditinjau Dari Konservatisme, Investment Opportunity Set, Dan Rasio Pembayaran Dividen Gde Herry Sugiarto Asana; Made Yudi Darmita; Tiara Kusuma Dewi; Gusti Ayu Made Karmila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1458

Abstract

This study aims to examine the effect of conservatism, investment opportunity set, and dividend payout ratio on earnings quality in LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The population in this study are all LQ-45 companies listed on the Indonesia Stock Exchange in the period 2019-2020. The sample in this study was selected by purposive sampling method so that the number of samples in this study were 34 companies. The research method used in this study is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The conclusions obtained are that the conservatism variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The investment opportunity set variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The dividend payout ratio variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period.
Co-Authors Gde Herry Sugiarto Asana Gusti Ayu Made Karmila I Ketut Yudana Adi I Putu Agus Atmaja Negara I Putu Evan T Darsanofa Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Meliawati Kukuh Rian Setiawan Laras Oktaviani Made Yudi Darmita Ni Made Ernila Junpisa Ni Made Intan Sari Ni Made Yuliana Yunita Ni Nyoman Sri Indah Ratna Gayatri Ni Nyoman Wina Puspasari Putu Gana Setiawan Zyotya Melviana Kusuma