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Persepsi Pengguna QRIS Pada UMKM Di Kota Mataram Aryawati, Ni Putu Ari; Mahardika, I Made Ngurah Oka; Wibawa, I Gede Jaya Satria
Guna Sewaka Vol 1 No 2 (2022)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.846 KB) | DOI: 10.53977/jgs.v1i2.668

Abstract

This study discusses the role and perspection of QRIS in transactions at MSMEs in Mataram City. Qris is a new innovation which launched by Bank Indonesia on 74th Independence Day. QRIS as a standardization of non-cash payments based on QR Code as a unifier of non cash payments. This study use a descriptive qualitative approach. Locus of this research is located at MSMEs assisted in Mataram City. The data were obtained using an interview and documentation approach with non-participatory observation. This study found that QRIS be a supportive payment tools of transactions in MSMEs but many people do not understand about QRIS. The solution that can be used so that many people know about QRIS is by socializing it to the community and leading MSMEs to use QRIS. QRIS can help MSMEs move forward in line with progress in the current digital era, QRIS has many important roles and many benefits for MSMEs, judging by the development and progress of the current digital era, it makes it easier for consumers and sellers to buying and selling transactions.
TRI HITA KARANA SEBAGAI ETIKA BISNIS DALAM MENINGKATKAN PEREKONOMIAN Reditiasari, Nyoman; Wijaya, I Gede Bayu; Aryawati, Ni Putu Ari; Sukendri, Nengah; Suardana, I Ketut Putu
Guna Sewaka Vol 2 No 1 (2023)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v2i1.885

Abstract

Nilai-nilai yang terkandung dalam ajaran Hindu salah satunya untuk dapat hidup dan sejahtera haruslah bekerja dengan baik. Bekerja dapat dilakukan dengan orang lain maupun membuka usaha sendiri, persaingan yang ketat antar pelaku usaha dapat menimbulkan perbuatan yang tidak baik yang tidak sesuai dengan ajaran Hindu. Pencapaian kebahagiaan dan kesejahteraan dalam ajaran Hindu dapat dicapai melalui Tri Hita Karana, ajaran ini dapat menjadi pedoman dalam membentuk etika yang sesuai dengan dharma sehingga kebahagiaan dan kesejahteraan dapat tercapai dengan perekonomian yang meningkat. Etika yang baik dalam berbisnis menjadi salah satu modal yang penting Ketika persaingan dirasa sangat sulit, etika ini menjadi prinsip yang digunakan dalam menjalankan bisnisnya sehingga dapat mengembangkan bisnis tersebut.
PEMBIAYAAN OGOH-OGOH BERBASIS ACTIVITY BASED COSTING Aryawati, Ni Putu Ari; Wijaya, I Gede Bayu; Sukendri, Nengah; Suardana, I Ketut Putu; Febriarmini, Ni Ketut Tri
Guna Sewaka Vol 2 No 1 (2023)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v2i1.892

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk merancang pembebanan biaya dalam membuat ogoh-ogoh dengan model pengalokasian biaya berdasarkan aktivitas. Penelitian ini dilaksanakan pada acara tawur kesanga tahun saka 1945 pada pembuatan ogoh-ogoh “Bhuta Naya” Sekehe Teruna Teruni Banjar “X” . Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi . Adapun hasil yang diperoleh adalah biaya pembuatan ogoh-ogoh “Bhuta Naya” sebesar Rp 24.637.000,-. Biaya tersebut dikelompokkan berdasarkan jenis biaya per kegiatan yang dibagi menjadi empat kelompok yaitu (1) pembuatan ogoh-ogoh dengan biaya sebesar Rp 5.360.000,-; (2) sarana upakara dengan jumlah biaya sebesar Rp 3.685.000,-; (3)konsumsi dengan jumlah biaya sebesar Rp 3.192.000,-; dan (4) pakaian dengan biaya Rp 12.400.000,-. Penentuan komponen biaya tersebut dilaksanakan dengan lima tahapan pembentukan biaya model pengalokasian biaya berbasis aktivitas atau activity based costing.
DISIPLIN KERJA DALAM PENINGKATAN KINERJA PELAYANAN PUBLIK Putri, Ni Kadek Ayu Wulan Widiantari; Dewi, Ni Luh Sinar Ayu Ratna; Aryawati, Ni Putu Ari
Waisya : Jurnal Ekonomi Hindu Vol 2 No 2 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i2.1572

Abstract

The performance of public services is essentially used as an evaluation of the succes or failure of the implementation of service activities, service procedures and policies in accordance with predetermined goals by increasing work discipline can direct the attitudes, behavior and actions of service providers to be better. In accordance with applicable rules and procedures in achieving company goals. This study aims to analyze the obstacles in improving work discipline, the efforts made to improve work discipline, and work discipline in improving public service performance at the Mataram SAMSAT Office. The theory used in this study is McClelland's theory of motivation and performance theory. The method used in this study is a qualitative method which is described in detail through observation and interviews with informants. The results of the study show that there are several obstacles in improving employee work discipline, namely there are still employees who arrive late, employees return before the set time, lack of employee self-awareness and efforts to increase work discipline in public service performance have not been fully implemented properly, it can be seen through indicators work discipline, namely: (1) time discipline, (2) regulatory discipline, (3) responsibility discipline, and work discipline in improving public service performance that has not been fully implemented properly can be seen through public service performance indicators, namely: (1) productivity, (2) quality of service, (3) responsiveness, (4) accountability.
Manajemen UMKM Dan Strategi Komunikasi Pemasaran Pada Usaha Katik Sate Dan Canang Di Banjar Karya Sidhadharma Yasa, I Komang Widya Purnama; Aryawati, Ni Putu Ari; Mahardika, I Made Ngurah Oka; Sukendri, Nengah; Wibawa, I Gede Jaya Satria; Pancawati, Ni Luh Putu Anom; Tamara, Ni Wayan Kartika Khaecylia
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 2 No 2 (2023): December 2023
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sjpkm.v2i2.1255

Abstract

Community service provides guidance and counseling and helps improve the expertise and skills of human resources so that they can advance in national development growth accompanied by the development of information technology at this time to increase community economic growth. Banjar Karya Sidha Dharma, Karang Pangsor Hamlet, West Pemenang Village, Pemenang District, North Lombok Regency has a business opportunity in producing katik sate as a creative economy based on village resources. Knowledge in fostering financial management of Micro, Small, and Medium Enterprises, as well as marketing communication strategies, aims to make these businesses have sustainable progress in increasing economic power and people's welfare
Identifikasi Greenwashing atau Greenwishing pada Perusahaan Retail di Indonesia: Evaluasi Laporan Keberlanjutan Aptasari, Fety Widianti; Aryawati, Ni Putu Ari; Falah, Muhammad Helmi
Jurnal Kebijakan Pembangunan Vol 19 No 2 (2024): JURNAL KEBIJAKAN PEMBANGUNAN VOL.19 NO.2 DESEMBER 2024
Publisher : Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47441/jkp.v19i2.397

Abstract

Penelitian ini mengevaluasi pengungkapan kebijakan pengurangan plastik sekali pakai oleh perusahaan retail di Indonesia serta mengidentifikasi praktik greenwashing dan greenwishing dalam laporan keberlanjutan mereka. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisis laporan keberlanjutan dari tiga perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI): PT Matahari Department Store Tbk, PT Ramayana Lestari Sentosa Tbk, dan PT Sona Topas Tourism Industry Tbk, yang dipilih karena secara konsisten menerbitkan laporan keberlanjutan dari 2020 hingga 2023 serta memiliki pengaruh signifikan di industri retail Indonesia. Data diambil dari laporan keberlanjutan perusahaan, yang mencakup kebijakan lingkungan dan sosial, serta inisiatif tanggung jawab sosial. Proses analisis dilakukan dengan mengidentifikasi tema terkait klaim keberlanjutan, seperti pengurangan emisi karbon dan pengelolaan lingkungan, serta mengevaluasi apakah klaim tersebut didukung bukti nyata atau hanya bersifat superficial greenwashing/greenwishing. Penelitian ini menemukan bahwa meskipun pelaporan keberlanjutan menjadi bagian penting dari strategi bisnis, tantangan transparansi dan akurasi masih ada. Praktik greenwashing terdeteksi, di mana perusahaan mempromosikan inisiatif lingkungan kecil namun mengabaikan dampak negatif yang lebih besar. Sementara itu, greenwishing ditandai dengan ambisi keberlanjutan yang tidak didukung rencana konkret. Studi ini menekankan pentingnya standar pelaporan yang lebih transparan dan audit independen untuk memastikan komitmen nyata terhadap keberlanjutan. Rekomendasi mencakup peningkatan transparansi, akuntabilitas dalam pelaporan, serta peran akuntansi dalam mendeteksi greenwashing dan greenwishing, guna memastikan perusahaan benar-benar menjalankan praktik bisnis yang bertanggung jawab secara sosial dan lingkungan.
Enhancing Ethical Behaviors through Mindfulness, Spirituality, and Internal Control Systems at Religious-Based Higher Education Institutions Aryawati, Ni Putu Ari; Iqbal, Achmad; Suka Ardiyasa, I Nyoman; Husain, Saddan
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan Vol. 22 No. 2 (2024): EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32729/edukasi.v22i2.1876

Abstract

Fraudulent activities, driven by both desire and opportunity, pose significant risks to organizations, leading to financial losses and undermining ethical standards. This study examines a moderated model of internal control on organizational ethical behaviors, mediated by mindfulness and spirituality. The proposed model was tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS3, with survey data from 32 religious state universities in Indonesia. The findings indicate that internal control structures enhance operational effectiveness and efficiency, the reliability of financial reporting, and compliance with laws and regulations at State Religious Universities in Indonesia. Internal control effectiveness mediates the relationship between internal control structure and organizational ethical behavior. Furthermore, organizational awareness and spirituality moderate the relationship between internal control structure and internal control effectiveness, as well as organizational ethical behavior, elucidating the conditions necessary for an effective internal control structure to achieve good university governance.