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Kadek Dewi Padnyawati
Universitas Hindu Indonesia Denpasar
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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.
PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA UMKM KERAJINAN BATOK KEPALA DI DESA TIMPAG KERAMBITAN TABANAN Kadek Dewi Padnyawati; Ni Putu Ayu Kusumawati; Mirah Ayu Putri Trarintya; Ni Made Wisni Arie Pramukiwisn; Ni Wayan Alit Erlinawati; Cokorda Gde Bayu Putra
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

Abstract

Most of the people in Timpag Village, Kerambitan District, Tabanan, rely on agriculture, plantations and livestock. The majority of plantation products in Timpag Village are head producers. The community in Timpag Village processes coconut into various kinds of preparations such as food and crafts. MSME coconut shell crafts Mr. Si Made Merta has been running for 7 years by processing coconut shells into extraordinary handicrafts such as soap holders, ashtrays, buckles, incense holders and other shell crafts with various unique and interesting shapes. The problem faced by MSME Mr. Si Made Merta in running his business is a lack of understanding of marketing and preparation of financial reports so that the business he is running has not been able to develop properly. Marketing techniques have a very important role in running a business because customer satisfaction is the final goal in marketing techniques, it is necessary to understand and understand proper marketing management. Financial reporting in a business is the final process of the accounting process. This report serves as information material and decision-making material for users in running their business. Based on these problems, we provide assistance and training in simple Marketing Techniques and Financial Statement Preparation Training so that in the future the business can be more advanced and compete in the midst of the current rapid economic growth. With this community service, it is hoped that MSMEs Mr. Si Made Merta will be able to carry out marketing techniques properly and also in preparing correct financial reports.
Program Kemitraan Masyarakat Usaha Jajanan Tradisional Sengait di Tabanan Ni Made Dwijayani; Kadek Dewi Padnyawati; I Wayan Suka Ardana Yasa
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 1 No. 1 (2018): Nopember
Publisher : STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.17 KB)

Abstract

Selain sebagai petani, beberapa rumah tangga memiliki kemampuan dalam industri rumah tangga yang berkembang di kecamatan Tabanan salah satunya produksi produk jajan tradisional Sengait yang merupakan olahan dari ubi jalar dengan gula merah (aren). Industri rumah tangga pembuatan jajan tradisional Sengait dilakukan oleh kedua mitra yaitu Ibu Made Ariani sebagai mitra 1 (Banjar Curah Desa Gubug) dan Ibu Sriani sebagai mitra 2 (Jl. Kamboja Gang IV A Dauh Peken). Selama proses diskusi terdapat kendala yang mereka hadapi. Antara lain: kurangnya modal untuk mendukung kegiatan produksi, tidak ada ide untuk menciptakan inovasi dalam pengembangan variasi produk dengan bahan yang sama, pengemasan produk masih tergolong biasa dengan pembungkus plastik tanpa merek dagang, belum memiliki kemampuan dalam manajemen keuangan yang masih bersifat tradisional sehingga jumlah pengeluaran maupun pemasukan tidak jelas dan terpenting manajemen pemasaran dengan melibatkan teknologi agar pemasaran makin luas. Potensi dan peluang usaha kedua mitra selain dapat membantu perekonomian keluarga tetapi juga bisa menyerap tenaga kerja. Tim pengabdian, melihat peluang terhadap inovasi jajan tradisional Sengait yang akan dibuat yaitu memanfaatkan berbagai macam ubi dengan warna berbeda sehingga menghasilkan jajan tradisional Sengait dengan berbagai warna alami. Prosedur kerja dari kegiatan pengabdian ini terdapat tiga bentuk kerja utama yang dimulai dari sosialisasi kegiatan, kemudian peningkatan kualitas dan jumlah produksi, kemasan yang lebih baik, peningkatan teknologi pemasaran, manajemen keuangan, manajemen produksi dan manajemen pemasaran. Adapun hasil pengabdian yang diperoleh antara lain manajemen pembukuan kedua mitra lebih jelas, peningkatan produksi 100%, memiliki merek produk sendiri sebagai identitas usaha, dan adanya website untuk mendukung pemasaran secara online.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Kadek Dewi Padnyawati; Ni Putu Ayu Kusumawati
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 (797.938 KB) | DOI: 10.32795/widyaakuntansi.v1i1.244

Abstract

The purpose of this study was to determine the effect of managerial ownership structure on firm value with dividend policy as an intervening variable (case study on manufacturing companies on the IDX for the period 2014-2016). The number of samples taken was 42 manufacturing companies. Data collection is done through non-participant observation. Multiple regression analysis techniques and path analysis. Based on the results of the analysis it was found that the managerial ownership structure had a positive and significant effect on firm value. Managerial ownership structure has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. This result supports Signaling theory, that dividend payments are a signal to the market, so dividend payments can increase market appreciation for the company's shares. Then there is an indirect effect of managerial ownership structure on the value of company with dividend policy as an intervening variable. This proves that dividend policy is an intervening variable that connects managerial ownership structure with firm value.
PENGARUH KOMITMEN PROFESIONAL DAN KEYAKINAN TERHADAP HUKUM KARMA PADA KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Trisna Windika Pratiwi; Kadek Dewi Padnyawati
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.1945

Abstract

An ethical decision is a decision that must be made by every professional who serves a particular field of work. The purpose of this study is to obtain empirical evidence regarding the effect of professional commitment and belief in the law of karma on tax consultant ethical decisions. The sampling method used in this research is nonprobability sampling method with saturated sampling technique, so that the number of samples used in this study is 102 tax consultants registered in Bali Province. The analysis technique of this research uses multiple linear regression analysis. The results showed that each of the independent variables of the study, namely professional commitment and belief in the law of karma, had a positive effect on the tax consultant's ethical decisions
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR INDEPENDEN PEMERINTAH Dewa Ayu Toga Juliantini; Kadek Dewi Padnyawati
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.v1i1.792

Abstract

Procurement fraud is fraud that occurs in the public sector in the form of embezzlement, misappropriation of assets, and false explanations. This study aims to examine the factors that influence procurement fraud: a perspective study of perceived independent government auditors. The population in this study were all auditors at the BPK Office of the Republic of Bali Province Representative, while 40 people were selected as research objects. The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, non response bias test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the financial pressure variable had a positive and significant effect on procurement fraud. Weaknesses in procurement systems and procedures have a negative and significant effect on procurement fraud. The quality of the procurement committee has no significant effect on procurement fraud. Attitudes towards fraud behavior do not significantly influence procurement fraud. Subjective norms have a positive and significant effect on procurement fraud. The perceived behavioral control has no significant effect on procurement fraud.
ANALYSIS OF FACTOR AFFECTING PREMATURE TERMINATION OF AUDIT PROCEDURES (CASE STUDY :OF A BALI PROVINCIAL PUBLIC ACCOUNTING FIRM) Ayu Dianti; Kadek Dewi Padnyawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1002

Abstract

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure.
PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Ni Kadek Seli Anggayasti; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1008

Abstract

Tax has an important component in a country to carry out national development. In each year the largest contribution in state revenue to meet the APBN posture in tax revenues is approximately 70%. Thus, taxes become one of the largest funds for routine expenditure and development expenditure in the receipt of government funds in the State. The Effect of Tax Justice, Taxation System, Discrimination, Technology and Tax Information on Tax Evasion becomes the objective to find out more about the influence of each variable. The number of samples used in this study were 100 corporate taxpayers. Data collection techniques using a questionnaire. This research uses multiple regression analysis method with technical data analysis using descriptive test, data instrument test, and classic assumption test. The results showed that Tax Justice has an influence on tax evasion (tvalue taxation) for the Tax Justice variable which is 2,366 and significant that is equal to 0.020 <0.05, Taxation system has an influence on tax evasion (tax evasion) t-value for the Taxation System variable is 2,287 and a significance of 0.024 <0.05, Tax Discrimination has an effect on tax evasion t-value for the Tax Discrimination variable which is 2,232 and significant is 0.035 <0.05, Technology and Information taxation has the influence of the tax evasion (tax evasion) value of the t-count for the variable Technology and tax information is 2,181 and significant that is equal to 0.036 <0.05.
PENGARUH PENGENDALIAN INTERN KAS, FINANCIAL PRESSURE, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECURANGAN (FRAUD) PADA LPD DI KECAMATAN TAMPAKSIRING GIANYAR Erisianita Lestari Suprapta; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1495

Abstract

Fraud or commonly called fraud is a fraudulent act that is done intentionally to benefit one party (an individual, company or institution) unfairly or violates the law resulting in losses on the other party. This study aims to determine the effect of cash internal control, financial pressure, suitability of compensation, and individual morality for fraud. The population in this study were LPD employees throughout Tampaksiring Gianyar District. The number of respondents used was 63 peoples. The method used in determining the sample using the Slovin formula. Based on the results of this study indicate that financial pressure has a positive and significant effect on fraud, while internal cash control, suitability of compensation, and individual morality do not significantly influence fraud (fraud) in LPDs in Tampaksiring Gianyar District.
PENGARUH EFEKTIVITAS PENGGUNAAN, LOCUS OF CONTROL DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Ni Made Sulistiani; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1505

Abstract

The development of technology in the digital era is currently experiencing changes very quickly. As with the development of information technology through computers and other software that are designed so sophisticated to make it easier to share information between humans. In addition to the need for a good system, it is also necessary to have system users who have adequate capabilities, so that they can take full advantage of the system. Success of the comppany largely determineed the employee performance.The populations in this study were all employes at PT. PLN (Persero) Bali Distribution Main Unit, amounting to 159 people. The number of respondents used was 74 people consisting of 26 people in the Financial Sector (BIKEU), 17 people in the Human Resources Sector (BISDM) and 31 people in the Commercial Sector (BIAGA). The sampling methods use was purposivee samplings technic. Data obtained through distributing questionnaires with the data analysis technique used is multiple regression analysis using SPSS. Based on the results of multiple linear analysis, the regression equation Y = 4.784 + 0.485X1 + 0.243X2 + 0.709X3 + € is obtained. The conclusion of the studies shows that the effectiveneess of used has a positive and significant effect on employee performance, locus of control has a positive and significant effect on employee performance, and the quality of the accounting information system has a positive and significant effect on employee performance. This shows that the four variables can improve employee performance.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Andayani. W, Rai Dwi Ayu Dianti Ayu Nur Aimi Cokorda Gde Bayu Putra Cokorda Istri Jayanti Putri Dewa Ayu Toga Juliantini Dian Novita Sari Erisianita Lestari Suprapta I Gede Agustian Zidan I Gede Dodi Saputra I Made Seta Umbaran I Made Wahyu Adi Valentina I Putu Deddy Samtika Putra I Putu Fery Karyada I Wayan Angga Mei Sedana Yoga I Wayan Sudiana I Wayan Suka Ardana Yasa I Wayan Yadi Linggia Swandika Ida Ayu Arini Satya Dewi Ida Ayu Made Surya Wardani Julianti, Desak Putu Komang Sumadi, Ni Kusumawati, Ni Putu Ayu Made Arya Dyasti Pertiwi Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Astuti Ni Kadek Ayu Sintya Devi Ni Kadek Seli Anggayasti Ni Kadek Yeni Dwi Putri Ni Ketut Muliati Ni Komang Novita Sari Ni Komang Tariani Ni Luh Adisti Abiyoga Wulandari Ni Luh Gede Kusuma Dewi Ni Made Ayu Yulita Fridayanthi Ni Made Dwijayani Ni Made Nita Saputri Ni Made Rita Sari Ni Made Sulistiani Ni Made Winda Jatiningsih Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Putu Ayu Kusumawati Ni Putu Dina Ayu Cipta Dewi Ni Putu Evayanti Ni Putu Novika Yuni Ni Putu Trisna Windika Pratiwi Ni Putu Wulandari Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati NI WAYAN YUNIASIH Oktarini, Luh Nik Putu Atim Purwaningrat Putu Cita Ayu Putu Indraswarawati, Sang Putu Nuniek Hutnaleontina Swenditayani, Ni Luh Mita Trisna Windika Pratiwi Wayan Sudiana, I Wisni Arie Pramuki, Ni Made Yeni Yuliantari, Putu