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All Journal Jurnal Akuntansi Multiparadigma Transformasi: Jurnal Pengabdian Masyarakat SENTIA 2017 SENTIA 2016 MATRIK : Jurnal Manajemen, Teknik Informatika, dan Rekayasa Komputer JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Teknologi Informasi dan Multimedia Kulturistik : Jurnal Bahasa dan Budaya ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Manajemen Bisnis Kewirausahaan DEVOTE: Jurnal Pengabdian Masyarakat Global Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Benefit : Journal of Bussiness, Economics, and Finance Jurnal Riset Akuntansi, Perpajakan dan Auditing Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Abdimas Independen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia
Ni Ketut Sriwinarti
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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MEMAKNAI HAK AKUNTABILITAS DARI DIMENSI KEWAJIBAN DANA PIODALAN Sriwinarti, Ni Ketut; Sokarina, Ayudia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19372

Abstract

Piodalan is a traditional ceremony of Balinese Hindus. Piodalan is an immaterial religious activity, as a form of belief to Ida Sang Hyang Widhi as the owner of the universe. For the continuity of piodalan, a material value is needed in the form of funds obtained from the contributions of Balinese Hindu society in banjar. The management of these funds is carried out by one of the banjar administrators as treasurer. Accountability for the management of piodalan funds is very unique with cultural of the Hindu-Balinese, and it’s very interesting to study. This study aims to explore the meaning of accountability of piodalan funds for Hindu-Balinese who live in West Lombok. The tools used to analyze the data, the researcher uses a spiritualist interpretive paradigm and a spiritualist phenomenological. The results show the accountability of piodalan funds means the realization of the responsibility or obligation of Hindus to God for the worldly pleasures that given by Almighty which includes five dimensions, namely: clarity, openness, submission, lascarya (sincerity), and manah Kayun (piety).
Pengaruh Opini Audit, Ukuran KAP, Audit Delay Terhadap Auditor Switching : Studi Empiris Perusahaan BUMN yang Terdaftar di BEI Bela Pransiska; Ni Ketut Sriwinarti; Ika Putri Fitri Ajiani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3283

Abstract

Laporan keuangan yang relavan dan andal pada kenyataannya sulit untuk diukur. Dalam pengukuran tersebut diperlukan pihak ketiga yang independen dalam melakukan penilaian laporan keuangan. Auditor merupakan pihak independen yang dianggap dapat menilai keandalan dari laporan keuangan yang disajikan oleh perusahaan.Penelitian ini bertujuan untuk menguji dan menganalisis: (1) Pengaruh Opini audit terhadap auditor switching, (2) Pengaruh ukuran KAP terhadap auditor switching dan Pengaruh audit delay terhadap auditor switching pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2022. Metode analisis yang digunakan pada penelitian ini adalah analisis statistik deskriptif, analisis regresi logistik dengan program SPSS 25. Sampel yang digunakan pada penelitian ini adalah 25 pada perusahaan BUMN. Berdasarkan hasil penelitian menujukkan bahwa (1) opini audit berpengaruh negatif dan tidak signifikan terhadap auditor switching, (2) ukuran KAP berpengaruh positif dan tidak signifikan terhadap auditor switching, (3) audit delay berpengaruh negatif terhadap auditor switching dan tidak signifikan terhadap auditor switching
Pendampingan dalam Proses Peningkatan Potensi Kreatifitas dari Anak-Anak Berkebutuhan Khusus Khairunnisa; Dewa Ayu Oki Astarini; Defel Septian; Ni Ketut Sriwinarti; Ikang Murapi
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.222

Abstract

A special school is a special institution that provides educational services to people who have special needs. Special schools are a form of equalization by providing equal opportunities to all people so that these special schools are able to accommodate the future and aspirations of people who have limitations. Different physical and mental conditions make people with special needs also have different treatment in the community. Psychologically, those with special needs need more attention than people in general. This activity is a form of humanity that aims to introduce the community more specifically to students to increase social feeling, as a form of caring and sharing enthusiasm for extraordinary friends, as well as helping provide assistance and encouragement to increase creativity for children with special needs. The method used is fun learning. Activities in this service contribute to development which has an impact on increasing the ability to be creative, even though in carrying out a series of activities the service team has difficulties in communicating with extraordinary friends.
Accounting Competition Vol. 2.0 sebagai Wadah Optimalisasi Kreativitas Generasi Muda terhadap Perkembangan Akuntansi Murapi, Ikang; Oki Astarini, Dewa Ayu; Sriwinarti, Ni Ketut; Septian, Defel; Khairunnisa
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.314

Abstract

The Accounting Competition program is a form of community service which is an annual routine agenda carried out by lecturers and students of the Bumigora University accounting study program. In the second year of implementation, this activity was named ACTION VOL 2.0 at SMA/SMK/MA level throughout Lombok Island with the theme "Let's Build Your Career Plan and Prove Your Accounting Passion With The Right Actions". The aim of this activity is to attract the interest of SMA/SMK/MA female students to further improve their abilities and can be used as a benchmark for the extent of the participants' understanding and knowledge in the field of accounting in order to deal with related issues in the current era of digitalization which have an impact on global competition. Therefore, it is hoped that this Accounting Competition will be able to become a means of increasing students' interest, talent and creativity in preparing themselves for college or the world of work, especially in the field of accounting. Implementation methods used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing guidance. The results of monitoring and evaluation showed that the participants were able to absorb more than 60% of the training activity program material provided. The participants also felt satisfied and considered that the Accounting Competition activity was important and useful. The results of guidance in the field show that the majority of SMA/SMK/MA students on the island of Lombok already have an understanding of preparing financial reports based on accounting principles with the guidance of a team of lecturers from the Bumigora University accounting study program.
Dimensi Akuntabilitas terhadap Pengelolaan Dana Desa pada Desa-Desa di Kecamatan Lingsar Kabupaten Lombok Barat Ni Ketut Sriwinarti; Laela Nur Fadilla
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2440

Abstract

The public sector phenomenon in village fund management reflects the high demands for accountability. Accountability is considered as success in providing information and public disclosure of village government activities and financial performance. This study aims to assess the level of accountability in village fund management in villages in Lingsar District using the dimensions of legal and honesty, managerial, program, policy, and financial accountability. The method used is qualitative interpretive with primary and secondary data sources. Data collection was carried out through observation, interviews and documentation, by exploring information originating from villages in Lingsar District. The results of the study show that the management of village funds in these villages is quite good, by implementing five dimensions of accountability according to Permendagri clause 29 to 2018. The village government has been guided by the applicable laws and regulations, can be held accountable for the management of village funds with proof of transactions through the village cash account, has involved the community in village fund management activities, and has reported on the management and use of village funds through several media, especially through billboards.
Penerapan SNI & Digitalisasi dalam Peningkatan Pendapatan: Studi Kasus pada Pasar Rembiga Kota Mataram Candra, Wahyu Lestari; Sriwinarti, Ni Ketut; Ayu, Baiq Dinda Puspita; Septian, Defel; Lestari, Ayu Ambang
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5098

Abstract

 Pasar tradisional memiliki peran strategis dalam perekonomian lokal, namun menghadapi tantangan akibat persaingan dengan pasar modern serta rendahnya standar pelayanan dan adopsi teknologi digital. Pengabdian masyarakat ini bertujuan untuk meningkatkan daya saing Pasar Rembiga Kota Mataram melalui penerapan Standar Nasional Indonesia (SNI) 8152:2021 dan digitalisasi. Metode yang digunakan adalah Community-BasedResearch(CBR)danParticipatory Action Research (PAR) yang melibatkan pedagang, pengelola pasar, pemerintah daerah serta akademisi dalam proses revitalisasi pasar. Hasil kegiatan menunjukkan bahwa penerapan SNI mampu meningkatkan kualitas layanan, kebersihan serta pengelolaan pasar sedangkan digitalisasi mendorong efisiensi transaksi melalui sistem pembayaran non-tunai dan pemasaran daring. Implementasi ini memberikan dampak positif terhadap peningkatan jumlah pengunjung dan pendapatan pedagang. Meski demikian, masih terdapat kendala dalam hal pemahaman teknologi, keterbatasan modal serta minimnya koordinasi antar pemangku kepentingan. Oleh karena itu, pendampingan yang berkelanjutan, peningkatan kapasitas pedagang serta dukungan dari pemerintah dan sektor terkait diperlukan untuk memastikan keberlanjutan program ini dalam memperkuat perekonomian lokal.
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Manajerial pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Nusa Tenggara Barat Shandy, Carravany Mauluddia Amadea; Sriwinarti, Ni Ketut
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2373

Abstract

Penelitian ini membahas Anggaran penanganan jalan serta belum optimalnya kinerja pelaksanaan proyek di Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Nusa Tenggara Barat. Dimana keterbatasan anggaran tidak selalu menjadi penghambat realisasi program, tetapi lemahnya transparansi dan akuntabilitas sering kali berdampak pada rendahnya kinerja manajerial. Metode kuantitatif digunakan dalam penelitian ini, yang menggunakan pendekatan asosiatif dan mengolah data menggunakan teknik analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Data dikumpulkan dari 70 populasi dan 63 sampel anggota staf yang bekerja di divisi Dinas PUPR Provinsi NTB dan 7 orang dari masyarakat. Hasil dalam penelitian ini Transparansi menjaga kepercayaan publik dan akuntabilitas mendorong untuk bertanggungjawab atas apa yang dilakukan, Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Nusa Tenggara Barat menjadi lebih efisien dan efektif setelah kedua prinsip ini diterapkan. Oleh karena itu, peningkatan kualitas sistem informasi, pelaporan, dan keterbukaan informasi publik merupakan aspek krusial yang perlu terus dikembangkan untuk mencapai kinerja manajerial yang berkelanjutan.
Literasi Berinvestasi di Pasar Modal dengan Focus Group Discussion Kelas Trading Oki Astarini, Dewa Ayu; Murapi, Ikang; Khairunnisa; Sriwinarti, Ni Ketut; Khairil, Fahrurrohmi
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 4 (2024): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i4.458

Abstract

 Financial literacy is a long-term investment that is useful in managing finances effectively. Financial literacy is the key to managing finances wisely. PT. Infinity General Consulting as a consulting company operating in various financial fields certainly needs to have a social responsibility to contribute to increasing the financial literacy of its employees.  Employees who have good financial literacy will not only be more productive and prosperous but can also become agents of change in the surrounding environment, consisting of 7 employees and 11 members of the general public who took part in this service activity. The main aim of this activity is to provide an introduction and knowledge about the capital market in order to broaden understanding and improve financial literacy skills, especially in capital market investment, to employees and the general public. The method in this service is Focus Group Discussion as a way to increase financial literacy among employees. The results of this activity show that by increasing financial literacy among employees of PT. Infinity General Consulting provides an understanding of economic principles, financial systems and financial management which is expected to be able to optimize personal finances and contribute to the company's progress in creating a responsible financial culture in the work environment. The implications of this service provide information to the public about the importance of managing financial literacy in long-term investments and PT. Infinity General Consulting as the first-class trading consultant in West Nusa Tenggara.
SISTEM INFORMASI DISTRIBUSI PUPUK BERSUBSIDI PADA KECAMATAN GERUNG LOMBOK BARAT Ni Ketut Sriwinarti; Andres Faesal
MATRIK : Jurnal Manajemen, Teknik Informatika dan Rekayasa Komputer Vol. 15 No. 1 (2015)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/matrik.v15i1.30

Abstract

The accuracy of type, number, price, place, time and quality are the expectations that every farmer expects in the process of distributing and procurementing subsidized fertilizer. But the various alternatives which have already given or designed were not be able to solve the scarcity of fertilizer and it was happening very frequent in our environment. The usage of control card (farmer card) has been designed by goverment in 2007-2008 but it was not well distributed to all regions in East Nusa Tenggara. Whereas the usage of this card can be a good solution that can help in controling (managing) the fertilizer distribution so the fertilizer can be given to the appropriate farmers. The implementing of farmer card along with the making of information system of fertilzer distribution in Gerung is designed to solve the inaccuracies of subsidized feltilizer distribution. Every farmer registered in famer groups and RDKK (which is used by retailers to get the fertilizer) will get the identity card. By using the identity card farmers can come and show the identity card to retailers and then the retailers will see the identity and check the amount of fertilizer that each farmer has. By this system retails can distribute the fertilizer accurately in the term of target, quantity and price. Besides, this system also can help in observing the redeem that retailer did and the numbers of fertilizer sold.
Implementasi Financial Parenting dengan Metode Smart untuk Anak Usia Dini Ni Ketut Sriwinarti; Khairunnisa Khairunnisa; Defel Septian; R. Ayu Ida Aryani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.6102

Abstract

This consumptive behavior makes teenagers always want to consume good excessively and unreasonably. “Bina Sekolah” is a community service activity that is routinely carried out every semester under the auspices of the Accounting Study Program Bumigora University. This program aims to introduce the meaning of money and save money by saving so that it can be used for more productive purpose the children are invited to learn to manage personal money, have financial planning, appreciate money, learn discipline and make pride. The student are introduced to saving with the SMART method which stand for Specific, Measurable, Achievable, Relevant, and Time-bound. So that it becomes a challenge for them and makes saving activities interesting. This community service activity was carried out at SDN 1 Sedau, where participants in this activity involved approximately 30 students. The method of implementing this socialization is divided into several stages, namely coordination, media preparation, material socialization, discussion and games and giving souvernirs. The socialization material provided is in the form of the history of saving, why save, what banks are in Indonesia, and finally making a saving target. The material is packaged with interactive videos so that children can be enthusiastic in following all activities. This activity went well and lively because it was accompanied by students who guided the activities while playing games. The knowledge gained in this service is expected to provide ongoing motivation to children to continue saving and so that the agreed targets can be achieved
Co-Authors Andres Faesal Andres Faesal Apriani Apriani Arie Cahyani Ayudia Sokarina Baiq Adrian Ulfa Baiq Dinda Puspita Ayu Bela Pransiska Candra, Wahyu Lestari Defel Septian Dewa Ayu Oki Astarini Diah Supatmawati Diah Supatmiwati Dyah Supatmiwati Gayatri Ramadhani Husna Husna Ulya Ika Putri Fitri Ajiani Ika Putri Fitri Anjani Ikang Murapi Ikang Murapi Ildha Ayu Putri Vebiana Ismarmiaty Iwan Triyuwono Kartarina, Kartarina Khairan marzuki Khairil, Fahrurrohmi Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Kresma Putrangga Hastin Laela Nur Fadilla Lalu Erwin Layali Ihyani Lestari, Ayu Ambang Miftahul Madani Muh. Bayu Bimantoro Muliani Ni luh Putu Juniarti Ni Nyoman Widani Nukman Nukman Nur Fathona R. Ayu Ida Aryani Rini Anggriani Satria Dwiyana, Fernando Yogha Shandy, Carravany Mauluddia Amadea Siti Zohrah Indah Mahartati Sutarman Sutarman Uswatun Hasanah Widia Febriana Wiya Suktiningsih Zainuddin