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ANALISIS PERAN MACHIAVELLIAN DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS ANALIS KREDIT DI BANK PEMBANGUNAN DAERAH (BPD) BALI Idil Akbar Fatwa; Made Ayu Jayanti Prita Utami; I Made Widiantara
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i10.4664

Abstract

Industri perbankan di Indonesia merupakan salah satu sektor ekonomi vital dengan perkembangannya yang semakin meningkat. Salah satu produk perbankan yang dapat dinikmati oleh masyarakat adalah kredit, suatu layanan penyediaan dana kepada orang lain atas dasar kesepakatan pinjam-meminjam. Saat ini, Bank Pembangunan Daerah (BPD) Bali menjadi salah satu instansi perbankan di Bali yang menyalurkan dana kredit paling tinggi kepada masyarakat. Namun, pada praktiknya di lapangan, perilaku tidak etis perkreditan yang ada di Bali masih saja terus terjadi dan membawa kerugian, yang didasarkan atas rasa kecintaan mereka terhadap uang (love of money) dan perilaku machiavellian sehingga mengakibatkan rendahnya persepsi etis mereka. Melalui pendekatan kuantitatif dan juga kualitatif, penelitian ini memfokuskan analis kredit sebagai kelompok yang memiliki kerentanan pada perilaku kecurangan untuk mengetahui peran machiavellian dan love of money terhadap persepsi etis mereka. Ditemukan bahwa machiavellian berpengaruh negatif signifikan terhadap ersepsi etis analis kredit, dengan love of money yang berpengaruh positif signifikan terhadap persepsi etis mereka. Dengan demikian dilakukan strategi peningkatan kualitas pelayanan kredit melalui memanfaatkan siaran email setiap bulannya untuk meningkatkan awareness dan pengetahuan karyawan bank terkait penggunaan whistleblowing system sehingga memberikan tekanan kepada analis kredit serta seluruh karyawan lainnya agar menjaga etika mereka dan tidak melakukan tindak kecurangan. Kata Kunci: Machiavellian, love of money, persepsi etis, whistleblowing
ANALISIS PENGENDALIAN FOOD COST PADA HOTEL THE ST. REGIS BALI RESORT I GUSTI MADE DENDY PRANATHA MAHARDIKA; I PUTU YOGA LAKSANA; MADE AYU JAYANTI PRITA UTAMI
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.984

Abstract

This research examines food cost control at The St. Regis Bali Resort uses the Committee of Sponsoring Organizations (COSO) framework which includes five main components of internal control. The study revealed that although the resort implemented a comprehensive control system, there were some gaps between implementation and ideal food cost control practices. The main findings show the existence of food cost variances caused by ineffective and inefficient controls. Several important factors that contribute to this problem include: delays in sending market lists and purchase requisitions from the kitchen to the purchasing department, receiving invoices that do not match the purchase order, and receiving scribbled notes from suppliers. This research also identified non-compliance with standard procedures in the process of purchasing and receiving food ingredients. For example, the purchasing department sometimes makes purchases outside the specified suppliers, while the goods receiving department faces price inconsistencies from suppliers. These gaps hinder the achievement of optimal food cost control targets and have the potential to affect the company's financial stability. This study emphasizes the importance of implementing a tighter and more consistent internal control system to increase the effectiveness and efficiency of food cost control at The St. Regis Bali Resort
Sustainability Reporting dan Green Accounting: Systematic Literature Review Sintadevi, Ni Putu Rita; Wibawa Yasa, Gede Sedana; Prita Utami, Made Ayu Jayanti
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.1876

Abstract

Pelaporan keberlanjutan telah banyak diadopsi oleh perusahaan-perusahaan di seluruh dunia. Hal ini disebabkan oleh perlunya pemangku kepentingan untuk lebih transparan dalam permasalahan lingkungan, sosial, dan tata kelola. Tujuan penelitian adalah mengungkap fenomena penelitian terapan dalam konteks kajian pelaporan keberlanjutan dan akuntansi hijau. Penelitian dilakukan dengan pendekatan kualitatif dengan menggunakan metode tinjauan literatur sistematis, yang terdiri dari tiga tahap: merencanakan proses tinjauan, melaksanakan proses tinjauan, dan melaporkan serta mensosialisasikan hasil tinjauan. Penelitian ini mereview 10 artikel ilmiah dari jurnal terindeks Scopus Q1 dan Q2. Fenomena penelitian mengenai pelaporan keberlanjutan dan akuntansi hijau menggunakan pendekatan kuantitatif yang dianalisis dengan model regresi, pendekatan kualitatif dengan metode analisis konten, dan kombinasi pendekatan kualitatif-kuantitatif. Beberapa penelitian menggunakan teknik benchmarking-scoring dan paradigma interpretasi fenomenologis. Penelitian terapan mengenai pelaporan keberlanjutan dan akuntansi hijau di masa depan disarankan menggunakan pendekatan campuran kualitatif-kuantitatif, serta pendekatan penelitian pengembangan (R&D).
ANALISIS SOCIAL MEDIA MARKETING DAN BRAND IMAGE TERHADAP CUSTOMER RESPONSE (STUDI KASUS PADA UMANA BALI, LXR HOTELS AND RESORTS PASCA REBRANDING) Made Ayu Jayanti Prita Utami; Putu Wira Widiantara; Upayana Wiguna Eka Saputra
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3231

Abstract

This study aims to analyze the influence of Social Media Marketing and Brand Image on Customer Response at Umana Bali, LXR Hotels and Resorts, following their rebranding. The research method used is a quantitative approach with a descriptive causal research type. Data were collected through questionnaires distributed to customers who follow Umana Bali’s Instagram accounts. The findings reveal that Social Media Marketing and Brand Image have a significant impact on Customer Response. Multiple linear regression analysis shows that these two variables simultaneously contribute significantly to the variability of Customer Response. These findings emphasize the importance of social media marketing strategies and brand image management in creating a positive customer experience. This study provides practical insights for the hospitality industry, particularly Umana Bali, to continuously optimize digital marketing strategies and strengthen brand image to enhance customer loyalty and purchase intent. Suggestions for future research include exploring new social media platforms and conducting comparative studies with other companies to examine broader effectiveness.
Pengaruh Pemahaman Akuntansi Dan Literasi Digital Terhadap Kesiapan Kerja Calon Akuntan Di Era Digital 4.0 Wayan Tari Indra Putri; Made Ayu Jayanti Prita Utami; Ni Nengah Lasmini; Wayan Eny Mariani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2765

Abstract

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.
An evaluation of purchasing department strategies in handling food and beverage operations in five-star hospitality settings Pratiwi, Ni Putu Eka; Utami, Made Ayu Jayanti Prita; Wajdi, Majid; Chaurasiya, Sneha
Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan Vol. 2 No. 2 (2025): September 2025
Publisher : Yayasan Mitra Persada Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/kpsbsl.v2i2.118

Abstract

This study aims to analyse the handling and procurement of food and beverage (F&B) products by the Purchasing Department at The Westin Resort Nusa. As a core operational area in the hospitality industry, efficient F&B management significantly influences guest satisfaction and operational costs. The objective of this research is to assess how the purchasing department manages supplier selection, procurement processes, stock monitoring, and coordination with the kitchen and F&B service teams to ensure product availability, quality, and cost-efficiency. The study employs a qualitative descriptive method, using interviews, observations, and documentation as primary data collection techniques. Interviews were conducted with key purchasing staff and F&B personnel to understand workflows, procurement standards, and challenges faced. Observations of daily procurement activities and stock handling were also carried out, along with document reviews including purchase orders, vendor records, and inventory reports. The analysis reveals that the purchasing department plays a pivotal role in maintaining the consistency of raw material quality while balancing cost-effectiveness. Key strengths include a well-established supplier network, digitalized procurement records, and adherence to hotel SOPs. However, challenges were found in managing fluctuating supply prices, occasional delays in delivery, and the need for stronger interdepartmental communication. The study concludes that while the purchasing system is generally effective, it requires continuous monitoring, vendor performance reviews, and integration with inventory systems to enhance real-time responsiveness. These improvements are crucial for sustaining high service standards in the resort’s F&B operations.
Analisis Social Media Marketing Activities dalam Meningkatkan Niat Pembelian dengan Peran Mediasi Brand Image dan Brand Trust (NJS Project) Ni Wayan Sriastini; Utami, Made Ayu Jayanti Prita; Hapsari, Yulia Tria
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 2 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i2.23-34

Abstract

This study is motivated by the increasing significance of social media as a strategic marketing channel within the online florist sector, as illustrated by NJS Projects in Denpasar, which actively utilizes Instagram to engage its audience. The objective of this research is to investigate the influence of Social Media Marketing Activities (SMMA) on consumers’ online purchase intentions, with Brand Image and Brand Trust serving as mediating variables. Employing a quantitative research approach, data were gathered through a survey of 110 respondents who are active followers of the @njs.projects Instagram account, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings indicate that SMMA significantly contributes to strengthening brand image and building consumer trust, which in turn positively affects online purchase intention. This research provides practical implications for businesses seeking to optimize their digital marketing efforts and adds to the growing academic literature on digital marketing strategy.
An exploration of digital marketing, financial literacy, and website empowerment for small enterprises in Melaya Village, Bali Made Ayu Jayanti Prita Utami; I Putu Okta Priyana; I Wayan Eka Dian Rahmanu; Ni Nengah Lasmini; Ni Kadek Herna Lastari
Journal of Community Service and Empowerment Vol. 5 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i2.29630

Abstract

This study aimed to empower small businesses in Melaya village, Jembrana Regency, Bali, through a program focusing on website training, digital marketing strategies, financial education, and product enhancement. Initiated by Politeknik Negeri Bali's Business Department, the research engaged stakeholders through workshops covering website development, SEO, social media marketing, and financial literacy. Participants included small business owners, employees, and local government representatives, fostering a collaborative approach tailored to community needs. Beginning with an observational phase in June 2023, the program assessed local demand for digital marketing and financial management. Practical workshops facilitated by experts addressed these needs, alongside efforts to enhance local products such as ginger, coffee, perfume, and cricket farming. Politeknik Negeri Bali oversaw the development of a digital platform to promote these businesses, supported by hands-on activities. Evaluation methods included participant feedback and business performance assessments, revealing improvements in digital presence, product quality, and financial management. This initiative highlights its contribution to market reach, decision-making, and overall business sustainability in Melaya village. By bridging knowledge gaps and effectively utilizing digital tools, this program offers a replicable model for empowering local businesses, fostering sustainable growth and community development.