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All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Martabe : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Al-Ikhlas Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics Development Research (IJEDR) Accounting Profession Journal (APAJI) Jurnal Ilmiah Satyagraha Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi SWARNA Dharma Jnana JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Akademi Akuntansi Indonesia Padang Ekuitas Jurnal Pnedidikan Ekonomi SENEMA JIMEKA
Gine Das Prena
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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The Mediating Role of Job Satisfaction on the Effect of Work-Family Conflict, Work Environment, Remuneration on Turnover Intention Darma, I Putu Rai Putra; Prena, Gine Das
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.5674

Abstract

One of the important problems in the health industry is nurse turnover intention. The aim of this research is to analyze the influence of work-family conflict, work environment, remuneration on nurses' turnover intention, mediated by job satisfaction. This research is a type of quantitative research. The research was conducted at 3 Denpasar City Private Hospitals by involving 220 female nurses as research samples. Method of collecting information using questions and answers and distributing questionnaires. Inferential analysis in this research uses a form of structural equation known as Partial Least Square (PLS). Research results prove that work-family conflict has a positive and important influence on turnover intention. Work-family conflict has a negative and important influence on job satisfaction. Job satisfaction has a negative and important influence on turnover intention. Work environment has a positive and important influence on turnover intention. Remuneration has a negative and important influence on turnover intention. Remuneration has a positive and important influence on job satisfaction. The research results provide implications for resource conservation theory and role theory explaining that work-family conflict arises due to pressure on the resources available to individuals, giving rise to role conflict between work and family.
PELATIHAN PENCATATAN KAS KECIL DAN PENINGKATAN PENGELOLAAN ARSIP AKTA PADA NOTARIS-PPAT SUMARDI, S.H., M.KN DI GIANYAR Gine Das Prena; Ni Luh Gde Novitasari; Ni Putu Ayu Riskiani
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Notaris adalah Pejabat Umum yang berwenang untuk membuat Akta Otentik mengenai semua pembuatan perjanjian dan ketetapan yang diharuskan oleh peraturan perundang-undangan. Pejabat Pembuat Akta Tanah (PPAT) adalah pejabat umum yang diberi kewenangan untuk membuat akta-akta otentik mengenai perbuatan hukum tertentu mengenai hak atas tanah atau hak milik atas satuan rumah susun. Selama melakukan observasi secara langsung ke Kantor Notaris-PPAT SUMARDI, S.H., M.Kn., ditemukan permasalahan berupa belum tersedianya pencatatan kas berupa kas kecil, untuk membantu kelancaran pembuatan kas kecil, maka dapat menggunakan program Microsoft Excel, supaya angka-angka penghitungan yang terdapat pada laporan tersebut akurat. Permasalahan selanjutnya adalah kurangnya pengelolaan arsip vital berupa arsip akta yang masih menggunakan cara manual, agar dapat mengefisienkan waktu dan tenaga untuk mencari arsip akta, maka dapat menggunakan program Microsoft Word dan Microsoft Excel dalam pencatatan arsip akta. Salah satu permasalahan yang menyebabkan sertipikat terlambat diselesaikan adalah data yang diberikan oleh klien tidak lengkap, agar sertipikat dapat segera diproses maka Notaris harus memberikan sosialisasi kepada klien mengenai kelengkapan data yang dibutuhkan untuk syarat pembuatan akta pada sertipikat.
PENINGKATAN KEMAMPUAN KARYAWAN DALAM PENGELOLAAN ADMINISTRASI KEUANGAN DI SPK SD CHIS DENPASAR PROVINSI BALI Gine Das Prena; I Gede Cahyadi Putra; Komang Ani Tri Cahyanti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

SPK SD CHIS Denpasar merupakan salah satu instansi yang terletak di Jalan Griya Anyar Br. Kajeng, Desa Pemogan, Kec. Denpasar Selatan, Kota Denpasar. SPK SD CHIS Denpasar berdiri pada tahun 2000 dengan izin pendirian dari Surat Keputusan Kepala Dinas Pendidikan dan Kebudayaan Kota Denpasar Nomor: 421.8/182/DIKBUD/2007 tertanggal 16 Januari 2007 dan berakreditasi A. Metode yang digunakan untuk meningkatkan Kemampuan Karyawan dalam Pengelolaan Administrasi Keuangan dengan menggunakan Microsoft Excel adalah simulasi dan tanya jawab. Mengingat masih manualnya proses pencatatan administrasi keuangan serta kurang dikenalnya aplikasi Microsoft Excel, maka dengan ini penulis berupaya melakukan suatu perubahan digitalisasi dan pengenalan aplikasi Microsoft Excel kepada karyawan SPK SD CHIS Denpasar. Melihat kondisi tersebut, Pengabdian Kepada Masyarakat Universitas Mahasaraswati Denpasar hadir membawa misi untuk membantu memberikan pendampingan dan pelatihan dalam pemanfaatan aplikasi Microsoft Excel untuk pencatatan administrasi keuangan.
PENERAPAN TEKNOLOGI DIGITAL UNTUK OPTIMALISASI KINERJA PEMASARAN DAN PEMBUKUAN DITOKO ANDRA PLASTIK I Gede Cahyadi Putra; I Putu Angga Purnamayanta; Gine Das Prena
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

TOKO ANDRA PLASTIK adalah sebuah usaha yang berfokus pada penjualan berbagai produk berbahan plastik, Styrofoam, dan karton. Didirikan pada tahun 2022 oleh Bapak Anthonius Taneo, TOKO ANDRA PLASTIK telah menjadi mitra terpercaya bagi para pelaku UMKM di sekitar wilayah operasionalnya. Sebagai suplier, TOKO ANDRA PLASTIK menyediakan berbagai kebutuhan yang esensial untuk kelancaran operasional UMKM, mulai dari kemasan plastik, Styrofoam untuk berbagai keperluan, hingga karton yang digunakan untuk pengemasan produk. Melihat adanya permasalahan yaitu masih melakukan pencatatan transaksi secara manual yang membuat kurang episiennya serta penurunan adanya interaksi dengan konsumen melalui pemasaran yang mengakibatkan adanya pemasaran produk yang bermasalah. Oleh karena itu setelah ditelusuri dikarenakan adanya kurang pemanfaatan digita dalam laporan keuangan Perusahaan serta promosi secara online yang belum berjalan dengan maksimal. Hal ini diperlukan adanya pembaruan untuk menunjang keberhasilan Perusahaan. Yang meliputi pelaporan kas berbasis media komputer serta pengembangan pada media sosial dalam pemasaran
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Santika, Kadek Sinta; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Putri, Ni Putu Pradnya Sugiantari; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
The Role of Good Corporate Governance in Moderating Credit Risk and Performance of Rural Banks Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu; Prena, Gine Das
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 13 No 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.004

Abstract

Purpose: This study aims to determine how credit risk affects the financial performance of rural banks (BPRs) and how good corporate governance can weaken this influence. The main objective is to improve the performance of BPRs through effective risk management and transparent governance. Methodology: This research uses quantitative research methods with a sample of 205 data from 18 BPRs in North Sulawesi. The sample determination was done using purposive sampling method. Data were analysed to understand the relationship between credit risk and firm performance, as well as the role of corporate governance in weakening the effect of credit risk. Finding: The results show that credit risk has a significant influence on firm performance, but good corporate governance can weaken this influence. This suggests that effective governance implementation can help BPRs better manage credit risk and improve financial performance. Implication: This research has practical implications for BPRs in developing stronger risk management systems and more transparent decision-making processes. Thus, BPRs can improve financial performance and attract investors through effective and transparent governance. Originality: This research makes an original contribution by focusing on the role of corporate governance in weakening the effect of credit risk on BPR performance. It also provides insights into how BPRs can improve financial performance through effective risk management and good governance in specific regions such as North Sulawesi.
The Role of Good Corporate Governance in Moderating Credit Risk and Performance of Rural Banks Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu; Prena, Gine Das
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.004

Abstract

Purpose: This study aims to determine how credit risk affects the financial performance of rural banks (BPRs) and how good corporate governance can weaken this influence. The main objective is to improve the performance of BPRs through effective risk management and transparent governance. Methodology: This research uses quantitative research methods with a sample of 205 data from 18 BPRs in North Sulawesi. The sample determination was done using purposive sampling method. Data were analysed to understand the relationship between credit risk and firm performance, as well as the role of corporate governance in weakening the effect of credit risk. Finding: The results show that credit risk has a significant influence on firm performance, but good corporate governance can weaken this influence. This suggests that effective governance implementation can help BPRs better manage credit risk and improve financial performance. Implication: This research has practical implications for BPRs in developing stronger risk management systems and more transparent decision-making processes. Thus, BPRs can improve financial performance and attract investors through effective and transparent governance. Originality: This research makes an original contribution by focusing on the role of corporate governance in weakening the effect of credit risk on BPR performance. It also provides insights into how BPRs can improve financial performance through effective risk management and good governance in specific regions such as North Sulawesi.
Optimalisasi Pengolahan Sampah Organik melalui Metode Biopori untuk Mencegah Banjir di Desa Marga, Tabanan Kustina, Ketut Tanti; Putu, Ni Luh; Prena, Gine das; Ayu, I Gusti
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 7 (2024): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i7.1417

Abstract

Biopori merupakan lubang resapan yang dibuat didalam tanah dengan tujuan untuk menyerap air dipermukaan tanah, baik disebabkan karena genangan air ataupun banjir. Biopori dapat digunakan sebagai alternative pembuatan kompos organik, yaitu dengan adanya mikroorganisme yang bisa menguraikan sampah menjadi pupuk kompos. Bentuk biopori menyerupai terowongan kecil dalam tanah dan bercabang-cabang yang sangat efektif untuk menyalurkan air dan udara kedalam tanah. Sosialisasi Pengolahan Sampah Organik dengan Metode Biopori merupakan salah satu kegiatan edukasi yang dilakukan di Desa Marga dengan harapan dapat memberikan wawasan dan kesadaran kepada masyarakat tentang lubang resapan biopori sebagai metode pengolahan sampah organik untuk mengurangi tumpukan sampah organik serta sebagai metode resapan air yang bertujuan untuk mengurangi genangan air. Kata Kunci: Sampah, Sampah Organik, Biopori
Sinergi Kapabilitas Finansial, Modal Sosial, dan Modal Spiritual dalam Membangun Keberlanjutan Lembaga Perkreditan Desa Berbasis Adat di Bali Kustina, Ketut Tanti; Septiani, Ni Kadek Ayu Putri; Dewi, Putu Purnama; Prena, Gine Das
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): 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.v15i2.11180

Abstract

The Triple Bottom Line (TBL) approach emphasizes business sustainability in three aspects: economic profit, social people, and environmental planet. From an economic perspective, LPD sustainability is determined by solid financial capability in managing assets and liabilities effectively. Social capital strengthens public trust and community involvement, while spiritual capital forms ethical values ​​and concern for the environment. This study examines the influence of financial capability, social capital, and spiritual capital on LPD business sustainability. Data were obtained from 115 respondents in 23 LPDs through a purposive sampling method and analysis was carried out using multiple linear regression. The results of the study indicate that the three variables have a positive and significant influence, partially or simultaneously, when faced with business sustainability. These findings indicate that strengthening financial capacity, building trust-based social networks, and implementing spiritual values ​​are important pillars in supporting LPD sustainability.
Co-Authors A.A Kt Alit Supryadinata Anak Agung Ayu Astari Fana Anasthasia Marsha Baru Ayu Evitasari Ayu, I Gusti Bella Oktaviana Darma, I Putu Rai Putra Dewi, Ni Kadek Sri Gayatri Dewi, Pande Putu R. Aprilyani Dewi, Putu Purnama Fredy Maradona, Agus Gusi Putu Lestara Permana I Gede Cahyadi Putra I Gede Iwan Muliyawan I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ngurah Widya Hadi Saputra I Kadek Arya Wibawa Saputra I Nengah Wirsa I Putu Angga Purnamayanta I Wayan Angga Sudiartama Ida Ayu Nyoman Yuliastuti Ida Bagus Putra Pradnyana Kadek Linda Kusnita Karina , Ni Kadek Ketut Tanti Kustina Komang Ani Tri Cahyanti Krisnanda, Rama Adi Kusmawan, Reynaldi Mulyana Lailatul Fitria Luh Gede Putri Kusuma Pekerti Made Pradnya Susila Margina, Rista Agustin Millawati Milawati Ni Kadek Sri Gayatri Dewi Ni Luh Gde Novitasari Ni Made Listiyani Kartika Ni Putu Ayu Riskiani Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Diah Sinthia Dewi Ni Putu Ega Yulianti Utami Pertiwi, Ni Made Marlynia Sukma Puhantania Putuhena Putri, Ni Putu Pradnya Sugiantari Putu Deviyanti Putri Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Sri Arta Jaya Kusuma Putu Viona Prameswari Dewi Putu, Ni Luh Rai Mita Rosita Dewi, Kadek Rama Adi Krisnanda Reynaldi Mulyana Kusmawan Santika, Kadek Sinta Septiani, Ni Kadek Ayu Putri Sri Kesuma Dewi Nareswari Supryadinata, A.A Kt Alit Susila, Made Pradnya Utari, I Gusti Ayu Diah Wangi Fitriani