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Pengaruh Latar Belakang Pendidikan, Pengalaman Kerja dan Keahlian Profesional Terhadap Efektivitas Sistem Pengendalian Intern di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kediri Ni Made Winda Jatiningsih; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3871

Abstract

One of the assets and income for traditional villages called by LPD so that it requires good management by the management. Adequate supervision needs to be owned by each LPD to prevent abuse of authority by various parties and financial practices that can lead to bankruptcy of the LPD. The population is LPD in Kediri by sample of 63 people. The research method used is quantitative. In order to predict education background, work experience, profesional skills toward dependent variable we used regression analysis. Based on the results, educational background, work experience and professional skills have a positive and significant effect on the internal control system. Based on the results of research on Village Credit Institutions in Kediri District, Tabanan Regency, it shows that educational background has a considerable influence. So that for the LPD in Kediri District in the future it is hoped that in selecting the chairman of the LPD and the supervisory body to consider a higher level of education.
Pelatihan Aplikasi Keuangan Digital Pada Kube Sari Jaya Di Desa Sumerta Kauh Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Ni Putu Yeny Yuliantari; Gusti Alit Suputra
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.768

Abstract

KUBE Sari Jaya merupakan usaha kecil yang terdiri dari lima orang anggota, dimana fokus produksi yang mereka jalani adalah pembuatan kue tradisional, seperti sumping, dadar, bantal dan lain-lain. Identifikasi masalah yang ada di Kube sari jaya ialah masih rendahnya pengetahuan mengenai penggunaan aplikasi keuangan digital dalam mencatat transaksi-transaksi usaha. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan pelatihan aplikasi buku warung, dipilihnya aplikasi ini karena memiliki fitur-fitur ang lengkap dan aplikasi ini dapat digunakan secara offline. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya digitalisasi untuk usaha agar mitra mampu menghasilkan laporan keuangan yang lebih akurat demi keberlanjutan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai aplikasi digital keuangan, memberikan pelatihan aplikasi buku warung. Kegiatan pengabdian ini diharapkan memberikan dampak positif bagi keberlanjutan kube sari jaya. Pengabdian lanjutan yang tim pengabdi lakukan sekarang adalah memberikan pelatihan pengelolaan keuangan dengan menggunakan aplikasi buku warung. Penggunaan aplikasi ini akan lebih mempermudah akses mitra dalam mengetahui posisi keuangan, dimana segala transaksi jual beli telah dicatat melalui aplikasi ini. Pencatatan transaksi pada aplikasi buku warung ini dapat membantu mitra untuk mengetahui dengan cermat total omzet usaha mitra.
Influence Literacy Finance and Inclusion Finance To Sustainability Performance of MSMEs in Denpasar City With Behavior Finance As an Intervening Variable Ni Putu Trisna Windika Pratiwi; Cokorda Gde Bayu Putra; Ni Ketut Muliati; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7311

Abstract

Recession economy is threats faced by many countries , esp after various turmoil economy global Which happen in a number of decade Lastly , the sustainability of Micro , Small, and Medium Enterprises (MSMEs) is key in support economy local , especially in the middle global challenges such as predicted recession occurred in 2025. Research This aim for analyze influence financial literacy and financial inclusion to performance sustainability of MSMEs with financial behavior as intervening variable. population in study This is MSME actors who run business in Denpasar City with amount 32,776 units business. method taking samples in research This is probability sampling with technique Proportionate Stratified Random sampling ie techniques used when population have members / elements that are not homogeneous and stratified in a way proportional , with amount sample as many as 100 MSME actors in Denpasar City . Method data analysis used in study This that is apply method Structural Equation Model based Partial Least Square (PLS) with help SmartPLS. Research results state that in a way partial financial literacy and financial inclusion influential positive and significant to financial behavior. In terms of partial financial literacy, financial inclusion, and financial behavior influential positive and significant to performance sustainability of MSMEs. For effect mediation, results study state that financial behavior capable mediate influence financial literacy and financial inclusion to performance sustainability of MSMEs.