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All Journal Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi Hita Akuntansi dan Keuangan
Ni Putu Trisna Windika Pratiwi
Universitas Hindu Indonesia
Religion Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMBERDAYAAN UMKM MELALUI PENERAPAN TEKNOLOGI INFORMASI PADA MASA PANDEMI COVID-19 DI DESA ADAT KAPAL KECAMATAN MENGWI KABUPATEN BADUNG Ni Putu Trisna Windika Pratiwi
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

Abstract

The village economy can be a measure of the progress of an area. MSMEs have an important and strategic role in national economic development. Information technology is considered to be able to increase business productivity, especially during a pandemic like now, where all people's activities are still limited. MSMEs located in the Traditional Ship Village consist of various kinds of businesses such as pottery, clay crafts, building materials and ceremonial materials. These MSMEs produce quality products and are quite well known. The implementation of this Community Service Activity (PKM) is located in the Traditional Ship Village which is included in the Mengwi District, Badung Regency, Bali Province. This activity targets MSME owners in the surrounding area, as users of information technology and drivers of village economic activities. The community partnership program that has taken place from the process of socialization, discussion, training and mentoring has been as expected. As a strategy to improve the abilities and skills of MSME owners, apart from socialization media, it is also carried out by providing information technology-based training, and assistance to strengthen the understanding of MSME owners so that they are able to develop their business independently and encourage the economy of Traditional Ship Villages in particular and in Bali in general.
PENGARUH MOTIVASI BELAJAR DAN KECERDASAN SPIRITUAL PADA PRESTASI BELAJAR MAHASISWA AKUNTANSI Ni Putu Trisna Windika Pratiwi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.101 KB) | DOI: 10.32795/widyaakuntansi.v1i2.375

Abstract

Learning achievement plays an important role in measuring how much understanding an individual gets in the learning process that has been followed. The purpose of this study is to provide empirical evidence regarding the effect of learning motivation and spiritual intelligence on the learning achievements of accounting students at the Faculty of Business Economics and Tourism, Hindu Indonesia University. The sample collection method used is a nonprobability sampling technique with a saturated sampling method, so that the number of samples used in this study were 68 students. Research data was collected through questionnaires and analyzed using multiple linear regression analysis techniques. The test results in this study prove that learning motivation and spiritual intelligence have a positive effect on student learning achievement.
PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN BAGI KUBE SARI JAYA DI DESA SUMERTA KAUH-DENPASAR Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i1.3492

Abstract

KUBE Sari Jaya is a small business consisting of five members, whose production focus is the manufacture of traditional cakes. The partner's knowledge of financial management is still low, so business money is often combined with personal money. This will certainly have an impact on the unhealthy cash flow in the business. In addition, intense competition with similar businesses requires that Kube members must innovate in the packaging of their traditional snacks so that they have an attractive appearance and the resulting traditional snacks can be widely known by the wider community. The purpose of this service activity is to provide knowledge to partners, how important financial management is for business sustainability, besides that labeling in the form of stickers on traditional snack packages will directly make the appearance of snacks more attractive. The method used is in the form of lectures and discussions as well as providing training to partners on good financial management. The results of this service activity are being able to increase partners' knowledge related to financial management which includes how to record business transactions, how to calculate HPP, how to calculate the level of business profits and provide education to partners with labeling which will make it easier for people to get to know the products we offer for. This service activity is expected to have a positive impact on the sustainability of Kube Sari Jaya.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI, DAN KUALITAS TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Komang Adhi Rivan Niagawan; Ni Putu Yeni Yuliantari; Ni Putu Trisna Windika Pratiwi
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.v1i2.976

Abstract

The purpose of this study was to determine the effect of human resource competence, information systems and quality of information technology on the application of accrual-based government accounting standards. The sample used in this study were 93 people. The data analysis techniques used in this study were the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. obtained a regression coefficient value of 0.680 and sig 0.000. (2) the information system has a significant positive effect on the application of SAP, where the regression coefficient value is 0.767 and sig 0.001. (3) IT quality has a significant positive effect on the application of SAP, where the regression coefficient value is 0.719 and sig 0.000 (4) simultaneously HR competence, information systems and IT quality on SAP implementation, where the F value is 96.808 and the significance is 0.000. The amount of influence of the independent variables on the application of SAP is 75.8%.
PROSEDUR PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT CENGKILUNG DENPASAR UTARA Ni Luh Dia Ayu Ningtias; Ni Putu Trisna Windika Pratiwi; Rai Dwi Andayani W
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.v1i2.1011

Abstract

LPD is a financial institution belonging to the Pakraman village that participates in the success of development, especially in the field of the village economy. The research with the title "Procedure for Providing Credit to Village Credit Institutions (LPD) in Cengkilung Traditional Village, North Denpasar", has a formulation of the problem. The purpose of this study was to determine the procedures applied by the LPD Desa Adat Cengkilung Denpasar in considering granting credit to prospective debtors. This research uses observational research methods, interviews, and documentation. The data sources used are secondary data, as well as data such as the history of the establishment of the LPD, organizational structure, creditors recapitulation, income statements, and balance sheets. This research uses comparative descriptive analysis technique. Based on the research conducted, it was found that the Cengkilung LPD in providing credit had not followed all the credit granting procedures in force in the Cengkilung Traditional Village LPD. The implementation of the credit distribution policy at the Cengkilung Traditional Village LPD has not yet referred to the prudential principle in lending.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA), SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD KABUPATEN GIANYAR Ni Kadek Sri Dewi Asih; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1573

Abstract

his research aims to test the influence of human resource capacity, implementation of regional management information system, regional financial accounting system on the quality of financial statements in OPD Gianyar Regency. The method used in this study is quantitative method with primary data through questionnaire and measured by likert scale. The sampling method in this study used purposive sampling. In this study, the sample used was 94 respondents consisting of sub-section heads, treasurers and accountants from 39 OPD Gianyar Regency. The data analysis technique used is multiple linear regression test. The results of this study show that human resource capacity has no significant effect on the quality of financial statements, while the implementation of regional management information systems and regional financial accounting systems have a positive and significant effect on the quality of financial statements.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA DENPASAR Ni Putu Eka Widyastuti; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1829

Abstract

The quality of financial reports can be said to be good, if they provide financial statement information that is easy to understand, and can meet the needs required by the user in making a decision, free from misleading meanings, errors in material and can be relied on. The purpose of this study was to determine the effect of the application of government accounting standards (SAP) and financial supervision on the quality of the regional government financial reports of Denpasar city. The data used in this study are primary data using a questionnaire as a method of collecting data obtained from respondents. The population in this study were all employees in OPD in Denpasar City. The method of determining the sample in this study used a purposive sampling method, with the criteria for the sample who held positions as Head of the Finance Subdivision, Expenditure Treasurer and employees who directly carry out accounting functions in OPDs throughout Denpasar City. The sample used in this study were 43 OPDs in Denpasar with 129 respondents. The analysis technique used in this research is Multiple Linear Regression Analysis. The results of this study indicate that the effect of government accounting standards (SAP) and financial supervision has a positive and significant effect on the quality of financial reports for the local government of Denpasar city.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN I Kadek Kumara Ari Wijaya; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1997

Abstract

Regional Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial reporting and financial reports produced by local governments will later be used in decision making by the parties concerned. The purpose of this study was to examine the effect of implementing government accounting standards, human resource competence, the use of information technology, and government internal control systems on the quality of financial reports at OPD Badung Regency. The population used in this study were 3026 employees who worked in 33 OPDs in Badung Regency. Determination of the sample using purposive sampling method in order to get 99 people as the sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. internal government has a positive and significant effect on the quality of local government financial reports of Badung Regency.
PENGARUH PENERIMAAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT), TINGKAT KEPERCAYAAN KEPADA PEMERINTAH, SIKAP, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN I Made Seta Umbaran; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2283

Abstract

This study aims to investigate the effectiveness of tax returns payment revenue (SPPT), the level of trust toward the government, attitudes, and tax sanctions on taxpayer compliance to pay property taxes in Pering Sari Village, Selat District, Karangasem Regency. The population in this study were all 3501 householder who were registered as recepients of the 2020 Land and Building Tax Return Payment in Selat District, Pering Sari Village. There were 100 respondents selected as samples in this study through Slovin formula, probability sampling, and simple random sampling. The data was collected through questionnaire, and further being analyzed using multiple linear regression model and being calculated with the assistance of SPSS. This study resulted in there was a significant effect of tax return payment revenue, level of trust to the government, tax sanctions toward taxpayer compliance to pay land and building taxes. The coefficient of determination resulted in 53.8% of the taxpayer compliance was influenced by variations in SPPT revenue, level of trust to the government, attitudes, and tax sanctions while the rest of 46.2 percent was determined by extraneous factors that were not included in this study.
Pengaruh Locus Of Control, Pengendalian Internal dan Pengalaman Terhadap Kualitas Laporan Keuangan Anak Agung Sri Damayanti; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2564

Abstract

This study aims to examine the effect of locus of control, internal control system and work experience on the quality of financial reports at LPDs in Blahbatuh District. The population used is all LPD employees in Blahbatuh District who are registered at LPLPD Gianyar as many as 151 employees. Determination of the sample using purposive sampling in order to obtain 72 employees as a sample. Data were analyzed using multiple linear regression analysis techniques. The results showed that locus of control, internal control system, and work experience, had a positive and significant effect on the quality of LPD financial reports in Blahbatuh District.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Sri Damayanti Gusti Alit Suputra I Kadek Kumara Ari Wijaya I Made Gede Moniarta Jaya I Made Seta Umbaran I Wayan Yadi Linggia Swandika Kadek Dewi Padnyawati Kadek Sinta Prameswari Komang Adhi Rivan Niagawan Ni Kadek Ayu Suastini Ni Kadek Sri Dewi Asih Ni Komang Sumadi Ni Luh Dia Ayu Ningtias Ni Luh Ita Pratiwi Ni Luh Titaria Juliartini Ni Made Ayu Meri Yani Ni Made Winda Jatiningsih Ni Made Wisni Arie Pramuki Ni Putu Asriyanti Ni Putu Ayu Kusumawati Ni Putu Eka Widyastuti Ni Putu Setia Asih Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W