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All Journal JURNAL ECONOMIA Jurnal Pendidikan Ekonomi Undiksha Daya Saing : Jurnal Ilmu Manajemen Jurnal Riset Akuntansi dan Keuangan International Journal of Social Science and Business EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal STIE Semarang (Edisi Elektronik) GANEC SWARA JIA (Jurnal Ilmiah Akuntansi) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Jurnal Artha Satya Dharma Seminar Nasional Ilmu Terapan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Journal of Business on Hospitality and Tourism Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Journal Accounting International Mount Hope
Ni Made Wulan Sari Sanjaya
Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Whistleblowing and Organizational Factors to Improve LPD Fraud Prevention Capabilities During the Covid-19 Pandemic Ni Made Wulan Sari Sanjaya
Jurnal Economia Vol 18, No 1: April 2022
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.14 KB) | DOI: 10.21831/economia.v18i1.40403

Abstract

AbstractThis research aimed to determine the effects of whistleblowing and organizational factors in improving the Village Credit Institutions (LPD) fraud prevention capability (FPC). The mapping of organizational behavior was elaborated, including culture, commitment, and whistleblowing, to improve the mapping of fraud prevention in LPD Buleleng Regency. The sample included 52 LPD leaders analyzed using the SEM based on variance, specifically the General Structured Component Analysis (GSCA). The hypothesis test showed that organizational culture (OCu) significantly influenced whistleblowing intention (WI), while organizational commitment (OCo) had an insignificant influence. Furthermore, OCu insignificantly influenced FPC, while OCO and WI had a significant influence.Keywords: Whistleblowing, Organizational Factor, Fraud Prevention Capability, LPDWhistleblowing dan Faktor Organisasi untuk Meningkatkan Kapabilitas Pencegahan Kecurangan LPD Selama Pandemi COVID-19 AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh whistleblowing dan faktor organisasi untuk meningkatkan kapabilitas pencegahan kecurangan LPD. Tujuan spesifik dari penelitian ini adalah mengelaborasi pemetaan perilaku organisasi yang merupakan budaya organisasi, komitmen organisasi dan niat whistleblowing untuk meningkatkan pemetaan pencegahan kecurangan di LPD Kabupaten Buleleng. Jumlah LPD yang akan dijadikan sample yaitu sebanyak 52 LPD. Responden penelitian ini adalah seluruh ketua lembaga perkreditan desa (LPD) di Kabupaten Buleleng. Teknik analisis data yang digunakan dalam penelitian ini adalah SEM berbasis varian yaitu General Structured Component Analysis (GSCA). Hasil pengujian hipotesis menunjukkan bahwa Budaya organisasi berpengaruh signifikan terhadap niat whistleblowing. Komitmen organisasi tidak berpengaruh signifikan terhadap niat whistleblowing. Budaya organisasi tidak berpengaruh signifikan terhadap kapabilitas pencegahan fraud. Komitmen organisasi berpengaruh signifikan terhadap kapabilitas pencegahan fraud. Niat whistleblowing berpengaruh signifikan terhadap kapabilitas pencegahan fraud.Kata kunci: Whistleblowing, Faktor Organisasi, Kapabilitas Pencegahan Kecurangan, LPD
PENGARUH IOS PADA NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI Putu Eka Nopiyani; Ni Made Wulan Sari Sanjaya; Ni Made Rianita
Jurnal Ilmiah Akuntansi Vol 3 No 1: Juni 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i1.16627

Abstract

ABSTRAKPenelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value
The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19 Putu Eka Nopiyani; Ni Made Wulan Sari Sanjaya; Riana Dewi Kartika
International Journal of Social Science and Business Vol. 5 No. 4 (2021): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i4.38166

Abstract

During the Covid-19 pandemic, several Village Credit Institutions (LPD) experienced difficulties in their operations, so doing business would need to make various efforts. The implementation of various programs to support policies related to credit is carried out to maintain the growth of Village Credit Institutions (LPD), one of which is the relaxation of credit restructuring policies for people who have credit at Village Credit Institutions (LPD). This study aims to analyze the effect of the relaxation of credit restructuring on LPD financial performance during the Covid-19 pandemic. The nature of this research is an explanation with quantitative methods to test the causality of these variables. The variables in question are the relaxation of credit restructuring and performance. The total population of this study was 81 LPD. Determination of the sample using random sampling technique to obtain a total sample of 46 LPD. This research data collection uses documentation and questionnaire techniques. The data technique used in this study is a simple linear regression with the help of the SPSS 21 application. The results of this study are a positive analysis credit restructuring regression coefficient of 0.968 which means that each increase in credit restructuring by one unit will lead to an increase in the financial performance of 0.968 with the assumption of independent variables other constant. The results of data analysis showed that credit restructuring partially affected financial performance. The key is that credit restructuring has a significant positive effect on the financial performance of the Buleleng Regency LPD during the Covid-19 Pandemic.
PERAN CUSTOMER RELATIONSHIP MANAGEMENT, SERVICE QUALITY, NILAI PELANGGAN DALAM MENINGKATKAN LOYALITAS PELANGGAN Ni Luh Sri Kasih; I Gusti Ketut Adi Winata; Ni Made Wulan Sari Sanjaya
JURNAL STIE SEMARANG Vol 13 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Customer Relationship Management, Service Quality, Nilai Pelanggan terhadap Loyaltas Pelanggan di perusahaan Astra Motor Sangsit. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah berupa kuisioner dengan alat ukur Agree-Disagree Scale dimana populasi dalam penelitian ini adalah pelanggan Astra Motor Sangsit dan jumlah sampel dalam penelitian ini adalah 94 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah model persamaan structural (Structural Equation Modeling-SEM) dengan Partial Least Square (PLS) yaitu softwarePLS VERSI 3.0. Hasil penelitian menunjukkan bahwa : 1) Ada pengaruh signifikan variabel Customer Relationship Management terhadap Nilai pelanggan. 2) Tidak ada pengaruh variabel Customer Relationship Management terhadap Loyalitas Pelanggan. 3) Ada pengaruh signifikan variabel Service Quality (kualitas Pelayanan) terhadap Loyalitas Pelanggan. 4) Ada pengaruh Signifikan variabel Service Quality (kualitas Pelayanan) terhadap nilai pelanggan. 5) Tidak ada pengaruh signifikan variabel Nilai Pelanggan terhadap Loyalitas Pelanggan.
Memaksimalkan Pengelolaan Keuangan Badan Usaha Milik Desa Ni Luh De Erik Trisnawati; Ni Kadek Ayu Trisnadewi; Ni Made Wulan Sari Sanjaya; Ni Luh Sri Kasih
Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 3 (2022): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v3i3.1370

Abstract

Tujuan positif dari semangat pendirian BUMDes yang mengutamakan kemandirian desa dan kesejahteraan masyarakat ditunjukkan melalui pentingnya pengelolaan keuangan yang baik, namun dalam praktiknya banyak kendala yang terjadi. Beberapa BUMDes sulit berkembang karena keterbatasan sumberdaya para pengurus. Masalah yang paling mendesak yang dihadapi saat ini adalah masih terbatasnya pengetahuan pengurus termasuk Ketua BUMDes dalam memahami pengelolaan keuangan dan menilai hasil kinerja keuangan BUMDes dalam satu periode. Ketidakmampuan dalam memahami pengelolaan keuangan berdampak pada sulitnya memutuskan kegiatan pengelolaan dana yang berdampak pada kurang maksimalnya kinerja yang pada akhirnya mempengaruhi tingkat kesehatan BUMDes. Kegiatan pengabdian masyarakat ini diawali dengan melakukan kunjungan ke pihak pengurus BUMDes. Berdasarkan hasil indentifikasi permasalahan yang dihadapi maka kegiatan pengabdian ini fokus pada memberikan pelatihan tentang bagaimana pengelolaan keuangan pada BUMDes dan emberikan pelatihan analisis kinerja keuangan BUMDes menggunakan analisis rasio keuangan. Hasil kegiatan pelatihan menunjukkan peningkatan kemampuan para pengurus BUMDes terutama ketua BUMDes dalam melakukan pengeloaan keuangan yang lebih tepat. Salah satu kemampuan yang terlihat tercapai adalah pemahaman mengenai tahapan pengelolaan keuangan yang harus dilakukan dan kemampuan memahami tahapan melakukan analisis kinerja keuangan. Keberhasilan BUMDes dalam pengelolaan keuangannya akan berdampak pada kinerja keuangan dan tingkat kesehatannya. Untuk mengetahui kinerja keuangan BUMDes maka perlu dilakukan analisis terhadap laporan keuangan yang telah disusun. Kata Kunci: Pengelolaan Keuangan, Kinerja Keuangan, BUMDes
A PENGUATAN PERAN KEWIRAUSAHAAN PERUSAHAAN MENINGKATKAN KINERJA OPERASI LPD MELALUI BUDAYA ORGANISASI BERBASIS TRI HITA KARANA Riana Dewi Kartika; Ni Made Wulan Sari Sanjaya
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1014

Abstract

The LPD Supervisory Agency report stated that LPD profits in Buleleng Regency in 2021 decreased by 2 billion rupiah compared to 2020. The decline in profits was the result of the inability of the community to pay credit based on loans at the LPD. Many people have lost their jobs, especially in the tourism sector, which is the cause of the Covid 19 pandemic, which certainly affects the performance of the LPD in Buleleng Regency. This study examines the role of entrepreneurship, hita karana-based organizational culture, and competitive advantage to improve LPD operating performance in Buleleng district. The subject of this research is village credit institution (LPD) in Buleleng district, Bali Province. The data analysis technique uses the GSC-based sem method. The results showed that the first hypothesis was accepted, namely the positive and significant influence of corporate entrepreneurship on the competitive advantage of LPDs in Buleleng Regency. The second hypothesis is rejected, which states that entrepreneurship has an effect on LPD operating performance in Buleleng Regency. The research findings also show that competitive advantage has a significant effect on the operational performance of the LPD in Buleleng Regency. The results of the study show that organizational culture based on tri hita karana has a significant effect on the operational performance of LPD in Buleleng Regency. The results of the analysis also show that the tri hita karana-based organizational culture strengthens the relationship between the company's entrepreneurship and operating performance.
PENGARUH BUDAYA TRI HITA KARANA PADA GOOD CORPORATE GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN Putu Eka Nopiyani; Ni Made Wulan Sari Sanjaya; Ni Made Rianita
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.335 KB)

Abstract

ABSTRACTThe purpose of this study: 1) Knowing the Effect of Tri Hita Karana (BTHK) Culture on Good Corporate Governance (GCG), 2) Knowing the Effect of BTHK on the Quality of Financial Reports, 3) Knowing the Effects of GCG on the Quality of Financial Reports. Sampling uses the Simple Random Sampling method. Analysis of the data used is SEM-PLS. Based on the results of hypothesis testing, it shows that: 1) Tri Hita Karana Culture (BTHK) has a positive and significant effect on Good Corporate Governance (GCG) LPD in Buleleng Regency. 2) BTHK have a positive and insignificant effect on LPD Quality of Financial Statements (KLK) in Buleleng Regency, 3) GCG have a positive and insignificant effect on KLK LPD in Buleleng Regency. Based on the results of the study concluded that the Culture of Tri Hita Karana (BTHK) LPD in Buleleng Regency has not been able to become the basis for general policy making and management. The process of preparing LPD financial reports has not taken into account thoroughly the aspects of Good Corporate Governance (GCG).Keywords: Tri Hita Karana Culture, Good Corporate Governance, Quality of FinancialReporting.ABSTRAKTujuan penelitian ini: 1) Mengetahui Pengaruh Budaya Tri Hita Karana (BTHK) Terhadap GCG, 2) Mengetahui Pengaruh BTHK Terhadap Kualitas Laporan Keuangan, 3) Mengetahui Pengaruh GCG Terhadap Kualitas Laporan Keuangan. Pengambilan sampel menggunakan metode Simple Random Sampling. Analisis data yang digunakan ialah SEM-PLS. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa pertama Budaya Tri Hita Karana (BTHK) berpengaruh positif dan signifikan terhadap Good Corrporate Governance (GCG) LPD di Kabupaten Buleleng. Kedua BTHK berpengaruh positif dan tidak signifikan terhadap Kualitas laporan Keuangan (KLK) LPD di Kabupaten Buleleng. Ketiga GCG berpengaruh positif dan tidak signifikan terhadap KLK LPD di Kabupaten Buleleng. Berdasarkan hasil penelitian disimpulkan bahwa Budaya Tri Hita Karana (BTHK) LPD di Kabupaten Buleleng belum mampu menjadi dasar sebagai pengambilan kebijakan dan pengelolaan secara umum. Proses penyusunan laporan keuangan LPD belum memperhatikan secara menyeluruh aspek-aspek dalam Good Corporate Governance (GCG).Kata Kunci: Budaya Tri Hita Karana, Good Corporate Governance, Kualitas LaporanKeuangan
Entrepreneurship Orientation and Holistic Marketing Mix in Creating Competitive Advantages Bumdes I Gusti Ketut Adi Winata; Ni Made Wulan Sari Sanjaya; I Gusti Made Oka Astana
Journal of Business on Hospitality and Tourism Vol 6, No 2 (2020): JOURNAL OF BUSINESS ON HOSPITALITY AND TOURISM
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.027 KB) | DOI: 10.22334/jbhost.v6i2.232

Abstract

Bumdes is a company in a village that needs to establish a competitive advantage. This is because there are many similar businesses throughout Buleleng district. This study aims to understand the relationship between entrepreneurial orientation and holistic marketing mix as a source of competitive advantage for BUMDes Buleleng Regency. The data analysis technique used in this study is the SEM GeSCA method. The results showed entrepreneurial orientation has no direct influence on competitive advantage, but the indirect effect through a holistic marketing mix. The competitive advantage of Bumdes in Buleleng district can be created through the development of an entrepreneurial orientation which is translated into marketing activities.
Pengaruh Struktur Aktiva, Pertumbuhan Penjualan, Npm Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 - 2022 Jesika Jesika; Belinda Shan Lee; Jessy Safitri Sitorus; Ni Made Wulan Sari Sanjaya
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3942

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Struktur Aktiva, Pertumbuhan Penjualan, NPM dan Ukuran Perusahaan terhadap Struktur Modal Pada Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Pendekatan ini menggunakan pendekatan kuantitatif. Populasi adalah keseluruhan dari objek yang ingin diteliti. Populasi dalam penelitian ini berjumlah 46 perusahaan sub sektor makanan & minuman yang terdaftar di BEI (Bursa Efek Indonesia) dan pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling didapatkan sebanyak 66 sampel penelitian dari 22 perusahaan. Hasil penelitian menunjukkan tidak terdapat pengaruh yang signifikan secara parsial antara Struktur Aktiva terhadap Struktur Modal, Tidak terdapat pengaruh yang signifikan secara parsial antara Pertumbuhan Penjualan terhadap Struktur Modal , tidak terdapat pengaruh yang signifikan secara parsial antara Pertumbuhan Penjualan terhadap Struktur Modal, tidak terdapat pengaruh yang signifikan secara parsial antara Net Profit Margin terhadap Struktur Modal, terdapat pengaruh yang signifikan secara parsial antara Ukuran Perusahaan terhadap Struktur Modal, secara serempak Struktur Aktiva, Pertumbuhan Penjualan, Net Profit Margin, Ukuran Perusahaan dan Ukuran Perusahaan berpengaruh signifikan terhadap Struktur Modal.
PENGARUH KERJASAMA TIM DAN PELATIHAN PEGAWAI TERHADAP KINERJA PEGAWAI PADA KANTOR BADAN PUSAT STATISTIK KABUPATEN BULELENG Luh Merta Sukma Ningsih; Ni Made Wulan Sari Sanjaya
Jurnal Daya Saing Vol. 10 No. 2 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i2.1723

Abstract

This research aims to determine the effect of teamwork on employee performance and employee training on employee performance at the Buleleng Regency Central Bureau of Statistics Office. The method used in this research is quantitative using data obtained from questionnaires. The sample in this research was 33 people or all employees of the Buleleng Regency Central Statistics Agency. The data analysis technique uses multiple linear regression. The research results show that: (1) Teamwork has a positive and significant effect on employee performance. (2) Employee Training has no effect on Employee Performance.(3) Teamwork
Co-Authors Agnes Herlim Angel Valencia Ayu Trisnadewi, Ni Kadek Belinda Shan Lee Bella Bella Budiasni, Ni Wayan Budi Erik Trisnawati, Ni Luh De Francisca, Angelica I Gusti Ketut Adi Winata I Gusti Ketut Adi Winata I Gusti Made Oka Astana I Made Dwita Atmaja Jefferson Ng, Enrico Jesika Jesika Jessy Safitri Sitorus Kadek Purnama Dewi Kasih, Ni Luh Sri Luh Intan Putri Pratiwi Luh Merta Sukma Ningsih Ni Luh Putu Eka Yudi Prastiwi Ni Made Rianita Putu Eka Nopiyani . Putu Wirani Riana Dewi Kartika Seraphine, Clarissa Setiady, David Simarmata, Wanda Mawarni Sitorus, Jessy Safitri Sri Ayuni, Ni Made SUGIANTARI, NI KOMANG