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All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan
I Putu Deddy Samtika Putra
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar Ni Ketut Muliati; Ni Wayan Yuniasih; Putu Deddy Samtika Putra
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2836

Abstract

Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis. The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.
PENYULUHAN TEKNIK PEMASARAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK HOME INDUSTRI KACANG KAPRI DI BANJAR DINAS PESANGKAN ANYAR KECAMATAN SELAT KARANGASEM I WAYAN SUDIANA; NI LUH ADISTI ABIYOGA WULANDARI; KADEK DEWI PADNYAWATI; I PUTU DEDDY SAMTIKA PUTRA; NI KETUT MULIATI
JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.84 KB) | DOI: 10.32795/jsb.v2i1.293

Abstract

Desa Selat Duda berada di Kecamatan Selat Karangasem yang sebagian penduduknya dilihat dari segi mata pencaharian sebagian besar bekerja sebagai petani. Hasil perkebunan di Desa Duda mayoritas penghasil salak akan tetapi ada juga yang menghasilkan kacang tanah. Beberapa warga terutama para ibu wajib bekerja untuk memenuhi kebutuhan keluarga. Selain sebagai petani ada kelompok ibu rumah tangga bekerja membuat kacang kapri dengan memanfaatkan hasil kebun yang ada didaerahnya untuk menambah pundi-pundi penghasilan. Pembuatan Kacang Kapri ini masih dilakukan dengan cara tradisional. Mitra Home Industri Kacang Kapri ini dalam menjalankan bisnisnya belum menerapkan teknik pemasaran yang benar, cara memasarkan produknya dilakukan dengan menitipkan produknya di warung-warung dan sesuai dengan pesanan dan hal yang sama juga terjadi dalam penyusunan laporan keuangan yang belum ada penerapanya dalam menjalankan usaha ini sehingga belum bisa diketahui besarnya keuntungan dan kerugian yang dialami.Teknik pemasaran memiliki peranan yang sangat penting dalam menjalankan sebuah usaha karena kepuasan pelanggan merupakan tujuan akhir dalam teknik pemasaran, maka perlu untuk memahami dan mengerti mengenai manajemen pemasaran yang tepat. Laporan keuangan dalam sebuah usaha merupakan proses akhir dari proses akuntansi. Laporan ini berfungsi sebagai bahan informasi dan bahan pengambilan keputusan bagi para pemakai dalam menjalankan usahanya. Berdasarkan permasalahan ini maka kami memberikan pendampingan dan pelatihan Teknik Pemasaran dan Pelatihan Penyusunan Laporan Keuangan yang sederhana sehingga kedepanya usahanya bisa lebih maju dan bersaing ditengah-tengan pesatnya pertumbuhan Ekonomi saat ini. Dengan pengabdian masyarakat ini diharapkan mitra Home Industri Kacang Kapri sudah mampu melaksanakan teknik pemasaran dengan baik dan juga dalam penyusunan laporan keuangan yang benar.
EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT Sang Ayu Putu Arie Indraswarawati; I Putu Deddy Samtika Putra; Ni Wayan Cahyani
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.815 KB) | DOI: 10.32795/widyaakuntansi.v1i1.251

Abstract

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.
Pengaruh Anggaran Partisipatif dan Budget Emphasis terhadap Budgetary Slack dengan Self Esteem sebagai Variabel Moderasi pada Hotel Berbintang di Kabupaten Gianyar Ni Komang Sumadi; I Putu Deddy Samtika Putra; Ni Wayan Dila Indayani
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.25 KB) | DOI: 10.32795/widyaakuntansi.v2i1.541

Abstract

The purpose of this study is to find empirical evidence of the influence of budgetary participation and Budget Emphasis on Budgetary Slack with Self Esteem as a moderating variable. This research was conducted at 21 star hotels in the district of Gianyar registered with PHRI Bali, 2017. The population is 167 Department of Head. The method used in determining the sample is purposive sampling and 137 department heads were obtained as research samples. The techniques used to collect data are observation, interviews, questionnaires, and documentation. While the analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis found that Participatory Budgeting has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.328 and a significance value of 0,000 <0.05. Budget Emphasis has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.215 and a significance value of 0.006 <0.05. Self Esteem cannot weaken the relationship of Participative Budget with Budgetary Slack with the results of the calculation of the regression coefficient of -0.035 and the significance value of 0.635> 0.05. Self Esteem can weaken the relationship of Budget Emphasis with the Budgetary Slack with the results of the calculation of the regression coefficient of -0.189 and the significance value of 0.011 < 0.05. This shows that the higher the Participatory Budget and Budget Emphasis, the higher the level of Budgetary Slack and the existence of a high Self Esteem will weaken the relationship between Budget Emphasis and Budgetary Slack, but Self Esteem cannot affect the relationship between Participative Budget and Budgetary Slack .
PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN TEKNIK PERSONAL SEBAGAI VARIABEL PEMODERASI PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN SUKAWATI I Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.862

Abstract

The accounting information system effectiveness is a success achieved by accounting information system in generating information in a timely and accurate. The success of accounting information system is supported by several factors, namely the user participation of accounting information system the technology sophistication information and personal technical capability. This study aims to determine the effect of user participation of accounting information system and the technology sophistication information to the accounting information system effectiveness with personal technical capability as variable of moderate. The research was conducted on the LPD in district Sukawati. The population in this research is all LPD employees in district Sukawati amounting to 267 employees from 33 LPD. The sampling technique used is the purposive sampling method, in order to obtain a sample of 111 people from 23 LPD. Data collection by using a survey method, wich is spread questionnaire. The analytical techniques used is Moderated Regression analysis (MRA). Based on the results of the hypothesis testing suggests that the user participation of accounting information system has no significant effect on the accounting information system effectiveness, with parameter coefficient value of 0.003 with significance of 0.986 > 0.05. The technology sophistication information positively and significantly affects the accounting information system effectiveness, with a parameter coefficient value of 0.452 with significance of 0.002 < 0.05. Personal technical capability does not moderate the influence of the user participation of accounting information system to the accounting information system effectiveness, with a parameter coefficient value of -0.004 with significance of 0.938 > 0.05. The ability of personal technical capability does not moderate the influence of the technology sophistication information to the accounting information system effectiveness, with a parameter coefficient value of -0.007 with significance of 0.893 > 0.05.
PENGARUH PENGAWASAN KEUANGAN DAERAH, TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DAN AKUNTABILITAS TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KLUNGKUNG Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i1.1212

Abstract

This research was conducted by taking the location of the Regional Apparatus Organization (OPD) in the Klungkung Regency Government. The number of samples taken was 143 respondents. The method used was purposive sampling and through non-response bias sample testing. Data collection was carried out by distributing questionnaires. The research instrument used was the validity test and the reliability test. The analysis technique used is the classical assumption test and multiple linear regression analysis, determination analysis, F-test and t-test. From the results of the study, it is known that regional financial supervision has no effect on the performance of local governments at the Klungkung Regency Government, as evidenced by the t-count = 1.503 with a significance value of 0.135> 0.05, thus H1 is rejected. The transparency of regional financial management has a positive effect on the performance of local governments in the Klungkung Regency Government, as evidenced by the value of t-count = 4.365 with a significance value of 0.000, <0.05, thus H2 is accepted. Accountability has a positive effect on the performance of the local government at the Service in the Klungkung Regency Government, as evidenced by the t-count = 3.058 with a significance value of 0.003 <0.05, thus H3 is accepted.
Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala pada Pencegahan Kecurangan dengan Moderasi Moralitas di LPD Se-Kota Denpasar Ni Wayan Yuniasih; Ni Ketut Muliati; Putu Deddy Samtika Putra
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 2 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.867 KB) | DOI: 10.31940/jbk.v18i2.175-184

Abstract

Peningkatan kasus kecurangan yang terjadi berdasarkan data Indonesian Corruption Watch telah mendorong munculnya mekanisme pencegahan salah satunya dengan menerapkan whistleblowing system. Namun, efektivitas penerapan mekanisme ini masih belum konsisten dalam mencegah terjadinya kecurangan. Penelitian ini bertujuan untuk menguji pengaruh whistleblowing dan penerapan hukum karma phala pada pencegahan kecurangan dengan menggunakan moralitas sebagai variabel moderasi. Hasil penelitian yang beragam memotivasi untuk dilakukan penelitian lebih lanjut. Penelitian ini dilakukan pada 34 Lembaga Pekreditan Desa (LPD) di Kota Denpasar. Responden yang digunakan sebanyak 84 orang dan ditentukan dengan metode nonprobability sampling. Pengujian hipotesis dilakukan dengan uji regresi linear berganda yang diawali dengan pengujian kualitas instrumen dan tranformasi data. Transformasi data dilakukan dengan menggunakan metode successive interval. Hasil penelitian menunjukkan bahwa whistleblowing dan penerapan hukum karma phala berpengaruh positif pada pencegahan kecurangan. Hal ini menunjukkan bahwa kedua variabel tersebut mampu menurunkan tingkat kecurangan yang terjadi. Moralitas hanya mampu memoderasi hubungan whistleblowing dan pencegahan kecurangan.
PENYULUHAN DAN PELATIHAN PEMBUATAN TUMPENG UPAKARA SEBAGAI UPAYA PENINGKATAN PENDAPATAN UKM UPAKARA DI DESA PED KECAMATAN NUSA PENIDA KLUNGKUNG Ni Luh Adisti Abiyoga Wulandari; Ni Komang Sumadi; Made Dian Agustina; Putu Deddy Samtika Putra
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.3113

Abstract

This Upakara UKM is located in Ped Village, Nusa Penida District and has been running for 7 years by serving various types of ceremonies in Nusa Penida. In running her business, Mrs. Nyoman Sukerti invites six workers from her village as well as her neighbors who do not have jobs to help her in producing various types of ceremonies. The production process of the ceremony is strongly influenced by the number of days of Hindu celebrations. In producing the ceremony, many upakara materials are needed, one of which is tumpeng and penek. Tumpeng and Penek are one of the materials used in the manufacture of ceremonies or offerings. Almost all of the offerings used in religious ceremonies use tumpeng and penek so it can be said that this product is one of the main ingredients in the manufacture of upakara/banten. The Balinese themselves have recently become accustomed to buying ready-made ceremonial facilities. Moreover, some Hindus have other activities, so they prefer to buy ready-made facilities such as tumpeng and penek. Counseling and training on the making of tumpeng and pencak is given in community service activities. By understanding the process of making tumpeng and penek well, it is hoped that in the future this business will be able to produce tumpeng and penek to meet the needs of ceremony materials in Nusa Penida District. This service activity also provides counseling on marketing strategies so that it is hoped that in the future it will be able to market Tumpeng and Penek products that are produced very well through social media that are currently developing. With this counseling and training, it is hoped that the UKM Upakara Mrs. Nyoman Sukerti will continue to develop and progress, which of course will have an impact on increasing income.
Pengaruh Teknologi Informasi dan Risiko Bisnis Pada Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Selama Pandemi Covid-19 di Kota Denpasar Ni Wayan Yuniasih; Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati; I Putu Edi Saputra; Ni Kadek Sukma Intan Cahyani
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

The Covid-19 pandemic has had a major impact on the MSME sector. Business owners are faced with operational changes by taking advantage of technological advances and anticipating business risks. This study aims to determine the effect of information technology and business risk on MSME development. This research was conducted on SMEs in Denpasar City. The research sample used probability random sampling by taking 100 respondents as a sample. Research data was collected through distributing questionnaires. The research hypothesis was tested with multiple regression analysis. The results of the study show that information technology and business risk have a positive effect on MSME development. Entrepreneurs who are able to take advantage of technological advances and have good risk management will grow their business faster.
PENGARUH INDEPENDENSI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD I Komang Angga Saputra; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.770

Abstract

Fraud is a deliberate action by the parties who are not responsible for governance in order to personally gain profit. The purpose of this research is to know the influence of independence against fraud prevention with internal control system as moderation variable. The location of this research was conducted on LPD Ubud district. The population in this study was all LPD employees in Ubud district amounting to 382 employees from 32 LPD. The sampling method in this research is the purposive sampling method, resulting in a sample amounting to 124 people from 32 LPD. The analytical techniques in this study are using the Moderated Regression Analysis (MRA). The test results showed that independence had no significant effect on the prevention of fraud with a parameter coefficient value of 0.048 with significance level of 0.564 > 0.05. And the independent interaction with the internal control system was positively and significantly significant to the fraud prevention with a parameter coefficient value of 0116 with significance rate of 0.018 < 0.05.
Co-Authors Ade Ayu Anggreni Putri Dewa Ayu Sri Ganitri I Gede Agus Junyantara I Gusti Agung Ayu Manik Sanjani I Gusti Agung Oka Kristina Dewi I Gusti Ayu Wilan Dewi I Komang Angga Saputra I Putu Edi Saputra I Putu Edi Saputra I Wayan Agus Irmawan I Wayan Budi Satrya I Wayan Sudiana Kadek Dewi Padnyawati Luh Budiartini Made Dian Agustina Ni Kadek Ayu Candradewi Ni Kadek Dwi Juliani Ni Kadek Mila Damayanti Ni Kadek Pradnyanita Utami Ni Kadek Sukma Intan Cahyani Ni Ketut Muliati Ni Komang Dani Suryani Ni Komang Sumadi Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Adisti Abiyoga Wulandari Ni Luh Wulan Artini Ni Made Ari Suryani Ni Made Fanny Sukma Rahayu Ni Made Julia Ni Made Nia Maharani Ni Made Tari Wahyuni Ni Nyoman Ari Wahyuni Ni Putu Dessy Wiadnyani Ni Putu Lilik Karmila Dewi Ni Putu Tarimas Yulia Putri Ni Putu Yeni Yuliantari Ni Wayan Cahyani Ni Wayan Dila Indayani Ni Wayan Novita Kurnia Sari Ni Wayan Supartini NI WAYAN YUNIASIH Sang Ayu Putu Arie Indraswarawati