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PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA
Pradnyani, Ni Luh Putu Sri Purnama
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
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The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism deÂvelopment potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet maxÂimized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villagÂes prefer to work in other agencies.
FAKTOR PENDUKUNG PERILAKU BERALIH LAYANAN PERBANKAN KE LAYANAN PEMBIAYAAN BERBASIS FINANSIAL TEKNOLOGI
Pradnyani, Ni Luh Putu Sri Purnama;
Artaninggrum, Rai Gina
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
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This study aims to determine the factors driving service switching behavior in the form of pricing, service quality, competition, reputation, response to failure, service products, and forced switching that can influence borrowers to switch to using financing services from banks to financial technology-based financing services (crowdlending). The research sample was 94 people who met the research criteria. The analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results show that banking price determination affects a person's switching behavior from banking-based financing services to crowdlending services. Service quality affects the behavior of switching to financial technology-based financing services (crowdlending). Competition affects the behavior of switching to financial technology-based financing services (crowdlending). Reputation affects the behavior of switching to financial technology-based financing services (crowdlending. Response to failure affects the behavior of switching to financial technology-based financing services (crowdlending). Service products do not affect the behavior of switching to financial technology-based financing services (crowdlending). Forced transition has no effect on the behavior of switching to financial technology-based financing services (crowdlending) Simultaneously determining prices, service quality, competition, reputation, response to failure, service products, and switching are forced to use financing services from banks to crowdlending financing services.
PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA
Ni Luh Putu Sri Purnama Pradnyani
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v9i2.602
The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism development potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet maximized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villages prefer to work in other agencies.
Faktor Pendukung Perilaku Beralih Layanan Perbankan Ke Layanan Pembiayaan Berbasis Finansial Teknologi
Ni Luh Putu Sri Purnama Pradnyani;
Rai Gina Artaninggrum
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v11i1.2823
This study aims to determine the factors driving service switching behavior in the form of pricing, service quality, competition, reputation, response to failure, service products, and forced switching that can influence borrowers to switch to using financing services from banks to financial technology-based financing services (crowdlending). The research sample was 94 people who met the research criteria. The analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results show that banking price determination affects a person's switching behavior from banking-based financing services to crowdlending services. Service quality affects the behavior of switching to financial technology-based financing services (crowdlending). Competition affects the behavior of switching to financial technology-based financing services (crowdlending). Reputation affects the behavior of switching to financial technology-based financing services (crowdlending. Response to failure affects the behavior of switching to financial technology-based financing services (crowdlending). Service products do not affect the behavior of switching to financial technology-based financing services (crowdlending). Forced transition has no effect on the behavior of switching to financial technology-based financing services (crowdlending) Simultaneously determining prices, service quality, competition, reputation, response to failure, service products, and switching are forced to use financing services from banks to crowdlending financing services.
Good Corporate Governance sebagai Prediktor Kinerja Keuangan dan Implikasinya pada kebijakan Dividen
Ni Luh Putu Sri Purnama Pradnyani;
Ida Bagus Putra Astika;
I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.08.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Good corporate governance is a system that regulates and controls the company in order to enhance the image and value of the company. Implementation of good corporate governance that will consistently deliver improved financial performance of the company increased its implications on corporate profits. The higher level of profits from the company, then the decision of dividend distribution to shareholders will be higher. This study aims to determine the effect of the relationship empirically good corporate governance in financial performance and its implications on dividend policy. The study population is a company that makes Corporate Governance Perception Index (CGPI) conducted by the Indonesian Institute for Corporate Governance (IICG) in the year 2007-2011. Sampling technique using purposive sampling with a total sample of 48 companies. The data analysis technique used is multiple linear regression. The results showed that good corporate governance has a positive effect on financial performance. Financial performance has a positive effect on dividend policy while Good corporate governance has no effect on dividend policy. Financial performance mediates the effect of corporate governance on dividend policy.Keywords: corporate governance, financial performance and dividend policy
KEPUTUSAN STRATEGIS PELAKU UMKM DALAM MENGHADAPI KRISIS EKONOMI
Luh Diah Citra Resmi Cahyadi;
Ni Luh Putu Sri Purnama Pradnyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.04.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2021.v10.i04.p05
This research aims to find out the strategic decision making made by MSME entrepreneurs in facing the crisis caused by the Covid-19 pandemic. The choice that can be taken by MSMEs is to do staretgi retrenchment and turn around strategies in order to survive in times of crisis. This research was conducted in Denpasar city and took 75 samples of MSMEs focused on the leading creative economy subsectors, namely fashion, craft and culinary. The results of this study found that the age indicators and educational background of MSMEs have a positive and significant effect while the internal locus of control indicators and the number of employees have a negative and significant effect on the decision of MSMEs using retrenchment. While all indicators do not have a significant effect on the decision of MSMEs using turn around strategies.
Faktor Pelayanan Publik, Informasi Perpajakan Dan Kepatuhan Wajib Pajak dalam Meningkatkan Kesadaran Masyarakat Membayar Pajak
Permenas Djaha;
Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang
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DOI: 10.24167/jemap.v2i2.2457
This research is about public service factors, taxation information and taxpayer compliance in increasing public awareness of paying taxes in Tabanan Regency for the 2013-2017 period. Data collection techniques used were questionnaires and documentation. The number of respondents selected in this study were 100 people who are taxpayers who pay taxes to the Tabanan Primary Tax Service Office. The data analysis technique used was factor analysis. The tax awareness factor has an eigen value of 3.892% with a variant percentage value of 19.462%, a tax service factor has an eigen value of 10.967% with a percentage of variance of 54.837%. The tax information factor has an eigen value of 1.674% with a variance of 8.337% while the tax compliance factor with an eigen value of 1.474% with a variance of 7.367%. From the results of data analysis, the most dominant factor influencing public awareness in paying taxes was the tax service. Therefore the Tabanan Primary Tax Service Office employees had to continue maintaining and more improving their service quality to taxpayers.
CAR, OER dan Inflasi sebagai Prediktor Profitabilitas
Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang
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DOI: 10.24167/jemap.v3i2.2831
This research wanted to determine the effect of CAR, OER, and inflation on profitability. The sample in this study was State-Owned Commercial Banks (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2015-2018. The sampling method used was purposive sampling with a sample of 4 banking sector companies that met the criteria in the study. The multiple linear regression was used as data analysis technique. Based on the research results, the t value was 2.877 with sig 0.014, which means that the CAR variable has a positive and significant effect on profitability. The results of OER research show the t value of -2.684 with sig 0.020, which means that OER has a negative and significant effect on profitability. The results of the inflation study show the t value of 2.334 with sig 0.037, which means that inflation has a positive and significant effect on profitability.
PELATIHAN DIGITALISASI PENGEMBANGAN KEWIRAUSAHAAN DAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA BAGI PERSEKUTUAN WANITA GEREJA KRISTEN PROTESTAN DI BALI
Ni Luh Putu Sri Purnama Pradnyani;
Putu Aristya Adi Wasita;
Luh Diah Citraresmi Cahyadi;
Rai Gina Artaninggrum
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 4 (2021): Peran Perguruan Tinggi dan Dunia Usaha dalam Mewujudkan Pemulihan dan Resiliensi Masya
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)
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DOI: 10.37695/pkmcsr.v4i0.1369
Pemasaran merupakan elemen penting menjalankan sebuah bisnis. Banyak pelaku bisnis yang meluangkan waktunya untuk memikirkan metode pemasaran apa yang tepat agar barang yang dijualnya laku di pasaran. Terlebih saat ini dengan pembatasan gerak dalam masa pandemi Covid-19, mengakibatkan kegiatan lebih dilakukan secara digital. Tujuan pengabdian ini adalah memberikan pelatihan digital marketing bagi peluang bisnis usaha dalam hal ini ibu ibu PWDK GKPB Wilayah Tabanan, diharapkan mereka akan termotivasi untuk menggunakan digital marketing sebagai sarana komunikasi dan peluang bisnis untuk usahanya, serta dapat mempraktikkannya secara langsung dengan memanfaatkan media sosial. Kemudian diperlukan juga pengetahuan terkait dengan pencatatan dalam pelaporan keuangan menggunakan akuntansi sederhana yang dapat mempermudah dalam mengontrol keuangan dan mengetahui peningkatan dari usahanya tersebut.
Implikasi Partisipasi Anggaran terhadap Kinerja Manajerial dengan Mediasi Komitmen Organisasi
Ni Luh Putu Sri Purnama Pradnyani;
Luh Diah Citraresmi Cahyadi;
I Made Dwi Wira Ardana
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 2 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali
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DOI: 10.31940/jbk.v18i2.185-196
Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh partisipasi anggaran secara diagnostik dan interaktif terhadap kinerja manajerial, yang dimediasi oleh komitmen organisasi. Sebuah survei dilakukan dengan menggunakan Lembaga Perkreditan Desa (LPD) sebagai populasi, dan sampel terdiri dari 40 responden. Pemodelan persamaan struktural digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa partisipasi anggaran secara diagnostik dan/atau interaktif mempengaruhi komitmen organisasi, serta tidak langsung mempengaruhi kinerja manajerial. Variabel komitmen organisasi memiliki efek mediasi total pada hubungan antara partisipasi anggaran dengan kinerja manajerial. Hal ini menunjukkan bahwa bentuk partisipasi anggaran mempengaruhi kinerja manajerial hanya ketika manajer berkomitmen pada organisasi. Hasil ini memperkaya literatur karena mengungkapkan bahwa partisipasi anggaran secara interaktif merupakan variabel pendahuluan dari komitmen organisasi, yang mengarah pada perilaku di tempat kerja yang dapat berkontribusi pada peningkatan kinerja manajerial.