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All Journal Kertha Wicara : Journal Ilmu Hukum Kertha Semaya journal of internal medicine Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL SISTEM INFORMASI BISNIS International Research Journal of Management, IT & Social Sciences Jurnal Pemberdayaan Masyarakat Madani (JPMM) International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Research of Social Science, Economics, and Management Jurnal Kesehatan Terpadu JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
I Ketut Sujana
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA LPD KABUPATEN BADUNG I Ketut Sujana; I Made Sadha Suardikha; Ni Luh Putu Pitayani Vinensya
Buletin Studi Ekonomi VOL.27.NO.1.FEBRUARI 2022
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2022.v27.i01.p03

Abstract

This study aims to obtain evidence of the influence of Good Corporate Governance (GCG) on performance with Tri Hita Karana (THK) culture as a moderating variable. This research was conducted at the Village Credit Institution (LPD) of Badung Regency. The research sample was determined by the saturated sample method, as many as 122 respondents from LPD heads in Badung Regency. Data collection was done by using the questionnaire method. The hypothesis was tested by using the technique of Moderating Regression Analysis (MRA). The results showed that GCG had a positive effect on performance. The THK culture is not able to moderate the influence of GCG on performance. The more the application of GCG principles increases, the more performance occurs and perhaps THK values ??have been implemented in LPD operations but have not been able to significantly strengthen the influence of GCG principles on performance. This research can be used as a reference for the government and traditional villages, especially LPD managers and traditional village officials in carrying out their duties.
Tax, Bonus Mechanism, Tunneling Incentive, Debt Covenant and Transfer Pricing in Multinational Companies I Ketut Sujana; I Made Sadha Suardikha; Gusti Ayu Rai Surya Saraswati
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 16 Nomor 1 Tahun 2022
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2022.v16.i01.p05

Abstract

This research is aimed to test the influence of tax, bonus mechanism, tunneling incentive and debt covenant to transfer pricing of multinational companies. The seconder data used in this research is obtained by accessing www.idx.co.id. The population of this research is a manufacture company registered in Bursa Efek Indonesia (Indonesia Stock Exchange) in year of 2012-2016. The sample taking technique used is purposive sampling. The number of sample in this research is 125 observations. The data collecting method used in this research is non-participant observation method and the data analysis technique used is logistic regression. The result is tunneling incentive has a positive influence to company decision in doing the transfer pricing. Meanwhile, tax, bonus mechanism, and debt covenant do not have influence to multinational company decision in doing the transfer pricing. Keywords: tax, bonus mechanism, tunneling incentive, debt covenant, transfer pricing.
PERBEDAAN RETURN-SESUAIAN RISIKO ANTARA VALUE STOCK DAN GROWTH STOCK DI BURSA EFEK INDONESIA Kadek Hendra Gunawan; I Ketut Sujana; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.861 KB)

Abstract

The purpose of this study is to verify the differences risk-adjusted return between value stocks and growth stocks at Indonesia Stock Exchange. The population in this study are all companies listed on the ISE period 2011 to 2015. The sample of the selection is using purposive sampling technique and acquired from 15 companies, consisting of 9 value stocks and 6 growth stocks. The formation of the portfolio based on price to book value ratio and price to earnings ratio. Data analysis techniques which are being used are Mann Whiteney Test and Independent Sample t-Test. The analysis show that the risk-adjusted return on value stocks is higher than risk-adjusted return on growth stocks. Based on these results, it can be concluded that there is a value premium at the Indonesia Stock Exchange and this indicate that the Indonesian Stock Exchange is classified as a weak form of the efficient market.
AKUNTABILITAS PADA ORGANISASI BERORIENTASI NONLABA GEREJA DI MASA PANDEMI Maria Maria; A.A.N. Bagus Dwirandra; I Ketut Sujana; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.799 KB) | DOI: 10.24843/EEB.2022.v11.i07.p04

Abstract

This research was motivated by the phenomenon of the COVID-19 pandemic that hit all sectors of society, including the church as a religious organization where in 2020 the government issued an appeal for people to carry out activities at home, including worshiping from home. This has had an impact on the implementation of the Bethlehem Untal-Untal GKPB program, especially in terms of utilizing the program budget. The purpose of this study is to articulate the essences of the application of church accountability during the COVID-19 pandemic. This type of research is a qualitative research with a phenomenological approach. The qualitative data analysis technique used in this study used the Interpretative Phenomenological Analysis (IPA) method. Data was collected using in-depth interviews, observation and documentation methods. The results of the study found three themes that emerged in the meaning of informants, namely: positive attitudes, subjective norms, and perception of behavioral control which became the motivating factor for informants in making decisions over budget allocations as the application of church accountability during the pandemic. This study provides practical implications that the implementation of accountability in an organization needs to be carried out, even if the organization experiences an emergency situation, especially in terms of managing organizational resources which includes decision making in emergency situations by organizational managers
Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization Ni Made Dwi Rina; I Ketut Sujana; I Putu Sudana; I Gde Ary Wirajaya
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p08

Abstract

This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.
The Interest of Village Credit Institution Customers to Use the LPD Mobile Application with Trust as a Moderating Variable Ni Luh Putu Ayu Lastri Pramiswari; Gayatri; I Wayan Suartana; I Ketut Sujana
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49992

Abstract

The Village Credit Institution (LPD) aims to provide convenience for rural communities to obtain business capital and traditional costs. Although operating and serving customers in rural areas, LPD strives to keep up with technological developments by providing the LPD Mobile application. Seeing this phenomenon, this study aims to identify the use of determinants of LPD customer interest with trust as a moderating variable. This type of research is quantitative with a survey approach. Samples were taken from as many as 347 customers with the purposive sampling technique from a population of 99,108 customers. The method used in displaying the data is a questionnaire. The instrument used in collecting data is a questionnaire sheet. The analysis research results using Structural Equation Modeling based on Partial Least Square using SmartPLS 3.0 Software. The results show that ease of use and usability positively affect customer interest in using the LPD Mobile application. Trust cannot moderate the relationship between perceived ease of use and customer interest in using the LPD Mobile application. Trust can strengthen the positive relationship between usability and customer interest in using the LPD Mobile application.
The Influence of Love of Money and Machiavellian Towards Fraud with Faith of Karma Phala as Moderation I Made Pradnyana Paradila Pradnyana; I Ketut Sujana; Anak Agung Gde Putu Widanaputra; Ni Ketut Rasmini
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.49672

Abstract

This study aims to analyze the effect of love of money and machiavellian on fraud, as well as to test whether belief in karma phala can weaken this influence. This research was conducted on LPD administrators in Buleleng Regency with a total sample of 213 respondents, which were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian positively affect fraud. This means that the more the love of money and machiavellian possessed by the LPD management, the higher the tendency to commit fraud. Belief in karma phala can weaken the influence of the love of money and machiavellian on fraud. This means that the attitude of love of money and machiavellian accompanied by the practice of good karma phala can reduce the negative influence of the love of money and machiavellian on fraud.
IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI MUTU REKAM MEDIS PASIEN RAWAT INAP RUANG APEL RUMAH SAKIT UMUM DAERAH KABUPATEN KLUNGKUNG Komang Try Bintariyati; Nyoman Suarjana; I Ketut Sujana
Jurnal Kesehatan Terpadu Vol 6, No 2 (2022): Jurnal Kesehatan Terpadu
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.644 KB)

Abstract

Pelayanan yang bermutu dari sebuah rumah sakit, bukan hanya pada pelayanan medis saja, melainkan juga pada pelayanan penunjang lainnya seperti rekam medis di rumah sakit. Rekam medis berfungsi sebagai bukti hukum apabila terjadi tuduhan malpraktik terhadap perawatan yang diberikan oleh dokter atau tenaga Kesehatan lainnya kepada pasien di rumah sakit. Laporan angka ketidaklengkapan pengisian catatan medis, merupakan salah satu indikator mutu kualitas pada pelayanan di Rumah Sakit Umum Daerah Kabupaten Klungkung. Berdasarkan laporan ketidaklengkapan pengisian catatan medis bulan Januari sampai Februari 2021 dari 300 rekam medis di ruang Apel menyatakan angka ketidaklengkapan sebesar 30%. Angka ketidakakuratan sebesar 40%. Ketepatan waktu pengembalian rekam medis sebesar 76% dan pada pemenuhan persyaratan hukum rekam medis sebesar 19,6%. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi mutu rekam medis pasien rawat inap ruang Apel Rumah Sakit Umum Daerah Kabupaten Klungkung. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif Teknik pengumpulan data pada penelitian ini menggunakan checklist, observasi, wawancara, dan studi dokumentasi. Sampel dalam penelitian ini berjumlah 169 Rekam Medis dan responden berjumlah 4 orang. Hasil penelitian menunjukkan bahwa mutu rekam medis ini dipengaruhi oleh 4 komponen yaitu kelengkapan terdapat 92,3% lengkap, keakuratan terdapat 97% lengkap, ketepatan waktu pengembalian terdapat 55%, dan pemenuhan persyaratan hukum terdapat 86,3%. Berdasarkan hasil penelitian ditemukan bahwa terdapat beberapa faktor yang mempengaruhi mutu rekam medis pasien rawat inap ruang Apel di Rumah Sakit Umum Daerah Kabupaten Klungkung yaitu ada pada kelengkapan, keakuratan, ketepatan waktu dan pemenuhan persyaratan hukum rekam medis pada pasien rawat inap terhadap mutu rekam medis di ruang Apel Rumah Sakit Umum Daerah Klungkung. Rumah sakit sendiri perlu memperhatikan faktor tersebut sehingga dapat menjaga mutu rekam medis pasien. Kata Kunci: Kelengkapan, Keakuratan, Ketepatan Waktu Pengembalian, Pemenuhan Persyaratan Hukum, Mutu Rekam Medis
Analisis Kebutuhan Sarana Penyimpanan Rekam Medis Rawat Jalan di Rumah Sakit Umum Prima Medika Christine Novita Malelak; Devi Marlita Martana; I Ketut Sujana
JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) Vol 1, No 2 (2022): JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI)
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (767.006 KB)

Abstract

                                                   Abstrak Hasil observasi yang dilakukan ditemukan bahwa rak penyimpanan di RSU Prima Medika tidak lagi memadai untuk menampung rekam medis. Rak penyimpanan tidak dapat ditambah karena luas ruang penyimpanan berukuran 24 m² sudah terisi oleh rak penyimpanan yang tersedia saat ini. Jenis penelitian yang digunakan yaitu deskriptif kuantitatif dengan jenis data time series. Populasi dalam penelitian ini yaitu berjumlah 113.389 rekam medis dan sampel berjumlah 100 rekam medis. Teknik pengambilan data adalah observasi, wawancara, pengukuran, studi dokumentasi. Penelitian ini menghasilkan empat alternatif perhitungan rak penyimpanan dan empat gambaran layout kebutuhan luas ruang penyimpanan lima tahun mendatang. Alternatif pertama yaitu penambahan 87 rak besi terbuka dengan luas ruangan 545,94 m2 . Alternatif kedua yaitu 102 rak besi terbuka dengan luas ruangan 663,89 m2 . Alternatif ketiga yaitu 24 roll o’pack dengan luas ruang 304,29 m². Alternatif keempat yaitu 28 roll o’pack dengan luas ruangan 398,52 m2 . Penambahan rak dan ruang penyimpanan perlu dilakukan oleh rumahKata kunci: Filling, perencanaan rak dan ruang penyimpanan, rekam medis                                                 Abstract From the results of observations made, it was found that the storage racks at Prima Medika Public Hospital were no longer adequate to accommodate medical records. The storage rack cannot be added because the 24 m² storage area has been filled by the currently available storage racks. The type of research used is descriptive quantitative with the type of time series data. The population in this study amounted to 113,389 medical records and a sample of 100 medical records was taken using the Slovin formula. Data collection techniques are observation, interviews, measurements, documentation studies. This research produces four alternative storage rack calculations and four layout descriptions of storage space requirements for the next five years. The first alternative is the addition of 87 open iron shelves with an area of 545.94 m2 . The second alternative is the addition of 102 open iron shelves with an area of 663.89 m2 . The third alternative is the addition of 24 roll o'packs with an area of 304,29 m². The fourth alternative is the addition of 28 roll o'packs with an area of 398,52 m2 . The hospital needs to add shelves and storage space, but another alternative is that the hospital can switch to using electronic medical records that use a database as the main storage.Keywords: filing, shelf and storage room planning, medical records
IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI MUTU REKAM MEDIS PASIEN RAWAT INAP RUANG APEL RUMAH SAKIT UMUM DAERAH KABUPATEN KLUNGKUNG Komang Try Bintariyati; Nyoman Suarjana; I Ketut Sujana
Jurnal Kesehatan Terpadu Vol. 6 No. 2 (2022): Jurnal Kesehatan Terpadu
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jkt.v6i2.2379

Abstract

Pelayanan yang bermutu dari sebuah rumah sakit, bukan hanya pada pelayanan medis saja, melainkan juga pada pelayanan penunjang lainnya seperti rekam medis di rumah sakit. Rekam medis berfungsi sebagai bukti hukum apabila terjadi tuduhan malpraktik terhadap perawatan yang diberikan oleh dokter atau tenaga Kesehatan lainnya kepada pasien di rumah sakit. Laporan angka ketidaklengkapan pengisian catatan medis, merupakan salah satu indikator mutu kualitas pada pelayanan di Rumah Sakit Umum Daerah Kabupaten Klungkung. Berdasarkan laporan ketidaklengkapan pengisian catatan medis bulan Januari sampai Februari 2021 dari 300 rekam medis di ruang Apel menyatakan angka ketidaklengkapan sebesar 30%. Angka ketidakakuratan sebesar 40%. Ketepatan waktu pengembalian rekam medis sebesar 76% dan pada pemenuhan persyaratan hukum rekam medis sebesar 19,6%. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi mutu rekam medis pasien rawat inap ruang Apel Rumah Sakit Umum Daerah Kabupaten Klungkung. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif Teknik pengumpulan data pada penelitian ini menggunakan checklist, observasi, wawancara, dan studi dokumentasi. Sampel dalam penelitian ini berjumlah 169 Rekam Medis dan responden berjumlah 4 orang. Hasil penelitian menunjukkan bahwa mutu rekam medis ini dipengaruhi oleh 4 komponen yaitu kelengkapan terdapat 92,3% lengkap, keakuratan terdapat 97% lengkap, ketepatan waktu pengembalian terdapat 55%, dan pemenuhan persyaratan hukum terdapat 86,3%. Berdasarkan hasil penelitian ditemukan bahwa terdapat beberapa faktor yang mempengaruhi mutu rekam medis pasien rawat inap ruang Apel di Rumah Sakit Umum Daerah Kabupaten Klungkung yaitu ada pada kelengkapan, keakuratan, ketepatan waktu dan pemenuhan persyaratan hukum rekam medis pada pasien rawat inap terhadap mutu rekam medis di ruang Apel Rumah Sakit Umum Daerah Klungkung. Rumah sakit sendiri perlu memperhatikan faktor tersebut sehingga dapat menjaga mutu rekam medis pasien. Kata Kunci: Kelengkapan, Keakuratan, Ketepatan Waktu Pengembalian, Pemenuhan Persyaratan Hukum, Mutu Rekam Medis
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita AAGP WIDANAPUTRA Agus Donny Susanto Akwila Josepina Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anasthasia Regina Sukma Anwar Santoso Ayu Listya Adriani Sidartha Ayu Prima Dania Ayunda Prihantini, Ni Putu Birgita Anggun Putrirosari Christine Novita Malelak Damayanti, Ni Luh Gede Adelia Devi Marlita Martana Dewa Gede Wirama Dewa Nyoman Badera Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ni Putu Wina Purnama Dian Diatmika Swari, Anak Agung Istri DODIK ARIYANTO Eko Kurnia Muliawan Eva Oktavia Ruwu Felicia Elisabeth Winatha Gayatri Gayatri Gayatri Gusti Ayu Made Sari Dewi Gusti Ayu Rai Surya Saraswati I Dewa Gde Nanda Narotama I Dewa Gede Dharma Suputra I Dewa Gede Sudira Putra I Dewa Nyoman Wibawa I Gde Ary Wirajaya I Gusti Ayu Dwi Cahya Dewanti I Gusti Ketut Agung Ulupui I Gusti Ngurah Putu Ardiwinata I Gusti Putu Suma Ardana I Kadek Adi Arta I Ketut Suryanawa I Ketut Yadnyana I Made Pradnyana Paradila Pradnyana I Made Sadha Suardikha I Nyoman Wijana Asmara Putra I Putu Agus Atmaja Negara I Putu Angga Kusuma I Putu Sudana I PUTU SUDANA I Wayan Agus Juniarta I Wayan Pradnyantha Wirasedana I Wayan Suartana Ida Ayu Clara Agustin IDA AYU MAS MAY MURTHI Ida Ayu Puspita Trisna Dewi K. Budiartha Kadek Hendra Gunawan Ketut Yoga Permadiswara Komang Risa Rahayu Ningsih Komang Try Bintariyati Luh Gede Rai Rahayu Pradnyani Made Dania Kristiantini Made Gede Wirakusuma Made Suwi Novita Devi Made Yessi Puspitha Maria Maria Ni Kadek Ita Wulandari Ni Ketut Ari Susanti Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Komang Winda Sindu Maharani Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Pitayani Vinensya NI MADE ADI ERAWATI Ni Made Adi Erawati Ni Made Bunga Ayu Cahyani Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Made Dwi Rina Ni Made Dwi Safitri Sadia Ni Made Pradnya Paramithari Ni Nengah Sureni Yuniarthi Ni Nym Ayu Yuliantari W. Ni Nyoman Dewi Anggarini Ni Putu Ayunda Prihantini Ni Putu Hanna Windu Sari Ni Putu Widya Pancawati Ni Putu Winda Ayuningtyas Ni Wayan Asri Yuni Ni Wayan Desi Putri Utari Noviani, Ni Nyoman Nyoman Dantes Nyoman Natajaya Nyoman Suarjana Prastini, Ni Komang Ditha Putra, Kadek Virginiawan Permana Putu Agustina Windasari Putu Ayu Pramesti Putu Ayu Satya Mahayani Putu Bayu Andhika Putu Elik Sulistyawati Putu Ika Ristiana Dewi Putu Indira Ratnadewanti Prayoga Putu Javani Sukma K Putu Rendi Suryagung Ryadi Putu Rosayanti Putu Santi Putri Laksmi Putu Santi Putri Laksmi Rai Surya Saraswati Rizky Ardewi Laksmi Sagung Oka Pradnyawati Sang Ayu Putu Dinda Natalia Suharto Suharto Thesia Adi Putri Tri Nindya Dharma Patni Yogantara, Komang Yura Karlinda Wiasa Putri yustiari dewi