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All Journal journal of internal medicine MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN 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 DEVOTE: Jurnal Pengabdian Masyarakat Global 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 Journal of International Accounting, Taxation and Information Systems 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 Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Penyusunan Prosedur Operasi Standar Penghimpunan Dan Penyaluran Dana Unit Simpan Pinjam Koperasi Jasa Kelistrikan Bali Dwi Ratnadi, Ni Made; Ulupui, I Gusti Ketut Agung; Badera, I Dewa Nyoman; Sujana, I Ketut; Widanaputra, AAGP
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 1 No. 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.334 KB) | DOI: 10.21009/JPMM.001.1.09

Abstract

The purpose of this public service was conducted a standard operating procedure (SOP) for Kojalisba cooperative acceptance and distribution of funds. The benefits of activities devoted to the preparation of gathering together and channelling of funds for Kojalisba cooperative can improve the quality of service. In addition it can also increase transparency as well as accountability. The activities of the community services in the Kojalisba Cooperative are producing two books namely SOP for channeling funds and SOP for gathering the funds. Keyword: standard operating procedure for receiving funds, the Fund's channelling standard operating procedures, cooperative
THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM, COMPETENCE OF VILLAGE APPARATUS, AND COMMUNITY PARTICIPATION ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT Damayanti, Ni Luh Gede Adelia; Sujana, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.701

Abstract

This research aims to examine the influence of the implementation of the village financial system, the competence of village officials, and community participation on the accountability of village fund management. The total or census technique was used to choose 72 respondents for the study sample. Using a questionnaire distribution approach, the study was carried out. A method known multiple linear regression analysis was employed for the data analysis. The investigation findings point out that there is a positive relationship between accountability in managing village funds, the competence of village officials, and community participation. Specifically, accountable management of village funds is enhanced by implementing the village financial system.
THE INFLUENCE OF POLITICAL CONNECTIONS, GENDER DIVERSITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS: (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019 – 2023) Noviani, Ni Nyoman; Sujana, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.723

Abstract

Tax aggression refers to the deliberate reduction of tax liabilities through strategic tax planning, which can be carried out within the bounds of the law (tax avoidance) or through illegal means (tax evasion). This study is aimed at gathering empirical evidence on the impact of political affiliations, gender diversity, profitability, and leverage on tax aggression. This study used a total of 56 samples to examine all property and real estate businesses that were listed on the Indonesia Stock Exchange from 2019 to 2023. A probability sampling method known as purposive sampling was used to choose the samples. The data was analysed using SPSS software and multiple linear regression analysis. The findings indicated that political connections and gender diversity were associated with lower levels of tax aggression, while profitability and leverage were linked to higher levels of tax aggression. The theoretical significance of this study lies in its validation of the theory of planned behavior and agency theory in demonstrating the impact of political connections, gender diversity, profitability, and leverage on tax aggression.
Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ni Putu Ayunda Prihantini; I Ketut Yadnyana; I Ketut Sujana; Ni Made Adi Erawati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.723

Abstract

This research aims to examine and analyze the role of psychological capital (PsyCap) as a moderator in the influence of budget participation and transformational leadership style on managerial performance in star hotels. This research uses a quantitative approach with a population of 18 hotels from 3 to 5 stars in Buleleng Regency. The sampling technique used was a saturated sample, with 134 respondents. Data was collected through questionnaires (google form) and directly (print out). Data analysis was carried out using structural equation modeling (SEM) with SmartPLS 3.2.9 software. The research results show that budget participation and transformational leadership style have a positive effect on managerial performance. Psychological capital has also been proven to strengthen the influence of budget participation and transformational leadership style on managerial performance. It is hoped that the results of this research can help hotels to improve managerial performance through increasing cooperation between leaders and employees, higher budget participation, implementing a transformational leadership style, and positive improvements in the psychological aspects of employees so that they have psychological capital that supports achieving company goals. The study provides several recommendations for future researchers to include macroeconomic factors such as GDP (Gross Domestic Product) growth, inflation, interest rates, and unemployment rates in their research. This inclusion can provide important external context.
Integrasi Model DeLone & McLean, UTAUT, dan HOT-Fit untuk Menilai Keberhasilan dan Keberterimaan Aplikasi LPD Mobile di Bali Dewangga, Anak Agung Bagus Dharma Putra; Ariyanto, Dodik; Wirakusuma, Made Gede; Sujana, I Ketut
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp34-44

Abstract

Transparency challenges faced by Village Credit Institutions (LPDs) in Bali pose a significant risk to the future reputation of these institutions. In response to this challenge, LPDs introduced the LPD Mobile application to improve operational transparency. However, not all LPDs in Bali have yet implemented this system, so an in-depth analysis is needed to assess the extent of its success and acceptance from a user perspective. The integrated model used in this study is a combination of the DeLone & McLean, UTAUT, and HOT-Fit models with the addition of one moderating variable, namely education level, with the aim of identifying key factors that influence the success and acceptance of LPD Mobile. Through hypothesis testing using Partial Least Squares Structural Equation Modelling (PLS-SEM) method on 384 customers in 106 LPDs, all hypotheses were supported and the study found that education level, as a moderator variable, strengthens the influence of human factors on behavioral intentions. Technological factors emerged as the most influential on user satisfaction, while organizational factors showed a lesser impact on behavioral intentions. This integrated model successfully dissect the elements that influence the success and acceptance of LPD Mobile adoption in Bali. The results of this study can be used by LPDs in Bali to plan the direction of LPD development towards technological aspects, while future studies can explore this conceptual framework in different regions or countries with different microfinance institutions, organizational maturity levels, and cultural contexts, thus providing new insights into the flexibility and generalisability of this model.
The Relationship Between Tax Morale, Tax Fairness, and Tax Complexity on Tax Compliance of MSME Taxpayers in Denpasar City Anasthasia Regina Sukma; I Ketut Sujana
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.836

Abstract

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.
Analisis Pengukuran Kinerja pada Lembaga Perkreditan Desa (LPD) di Bali Berbasis Balanced Scorecard Tahun 2020-2023 Dian Diatmika Swari, Anak Agung Istri; Sujana, I Ketut
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5717

Abstract

Pengukuran kinerja merupakan hal yang penting bagi pihak eksternal maupun internal di suatu organisasi maupun lembaga. Salah satu Lembaga Keuangan di Provinsi Bali yang unik yang disebut Lembaga Perkreditan Desa (LPD) merupakan Lembaga Keuangan yang tidak hanya bertujuan untuk memaksimalkan profit, namun juga memberikan banyak manfaat bagi masyarakat Desa Adat di Bali. Oleh karenanya keberlangsungan hidup LPD perlu diperhatikan. Pengukuran kinerja LPD masih menggunakan pendekatan konvensional.  Penelitian ini bertujuan untuk mengukur seberapa jauh kinerja LPD Desa Adat Ketewel berbasis Balanced Scorecared. Penelitian ini merupakan penelitian kuantitatif deskriptif. Jumlah sampel yang digunakan yaitu 100 orang nasabah (solvin) dan 31 orang karyawan (census). Pengumpulan data dilakukan dengan instrument penelitian berupa kuesioner dan dokumentasi. Data yang dikumpulkan kemudian dianalisis dengan empat perspektif Balanced Scorecard dan Kinerja secara keseluruhan diukur dengan teknik rating scale. Kinerja LPD Desa Adat Ketewel secara keseluruhan memiliki rata-rata skor sebesar 46% yang dapat dikategorikan cukup baik. Penelitian ini diharapkan dapat digunakan sebagai bahan masukan sekaligus bahan evaluasi kepada LPD diseluruh Bali untuk mengembangkan strategi dalam meningkatkan kinerjanya agar dapat memberikan pandangan yang lebih komprehensif mengenai pengukuran kinerja.
Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ayunda Prihantini, Ni Putu; Yadnyana, I Ketut; Sujana, I Ketut; Adi Erawati, Ni Made
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.723

Abstract

This research aims to examine and analyze the role of psychological capital (PsyCap) as a moderator in the influence of budget participation and transformational leadership style on managerial performance in star hotels. This research uses a quantitative approach with a population of 18 hotels from 3 to 5 stars in Buleleng Regency. The sampling technique used was a saturated sample, with 134 respondents. Data was collected through questionnaires (google form) and directly (print out). Data analysis was carried out using structural equation modeling (SEM) with SmartPLS 3.2.9 software. The research results show that budget participation and transformational leadership style have a positive effect on managerial performance. Psychological capital has also been proven to strengthen the influence of budget participation and transformational leadership style on managerial performance. It is hoped that the results of this research can help hotels to improve managerial performance through increasing cooperation between leaders and employees, higher budget participation, implementing a transformational leadership style, and positive improvements in the psychological aspects of employees so that they have psychological capital that supports achieving company goals. The study provides several recommendations for future researchers to include macroeconomic factors such as GDP (Gross Domestic Product) growth, inflation, interest rates, and unemployment rates in their research. This inclusion can provide important external context.
ANALISIS HUBUNGAN TINGKAT PENDIDIKAN, MASA KERJA DAN PENGALAMAN KERJA TERHADAP TINGKAT PENGETAHUAN, SIKAP DAN PERILAKU PETUGAS REKAM MEDIS TENTANG KEAMANAN DAN KERAHASIAAN REKAM MEDIS DI RUMAH SAKIT TK II UDAYANA KOTA DENPASAR Prastini, Ni Komang Ditha; Susanto, Agus Donny; Sujana, I Ketut
JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) Vol. 2 No. 1 (2023): JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI)
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/js.v2i1.2467

Abstract

Salah satu sistem pengelolaan rekam medis adalah keamanan dan kerahasiaan rekam medis. Keamanan rekam medis meliputi perlindungan dari faktor fisik, biologi dan kimiawi, sedangkan kerahasiaan rekam medis adalah bagaimana melindungi rekam medis dari bahaya pencurian dan pembatasan pemberian informasi rekam medis.Berdasarkan hasil observasi peneliti ditemukan 5 rekam medis yang didistribusikan oleh orang yang bukan petugas rekam medis atau bukan petugas medis, 18 orang selain petugas masuk ke dalam ruangan rekam medis dan 200 rekam medis yang tidak diletakkan pada tempatnya.Tujuan penelitian ini untuk mengetahui tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar. Penelitian ini mengunakan penelitian deskriptif kuantitatif. Sampel penelitian ini adalah 1 orang kepala instalasi rekam medis dan 14 orang petugas rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar. Penelitian ini dilakukan dengan penyebaran kuisioner dan observasi pada ruangan rekam medis. Hasil penelitian menyatakan bahwa ada hubungan antara tingkat pendidikan dengan tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis, ada hubungan antara masa kerja dengan tingkat pengetahuan,sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis dan ada hubungan antara pengalaman kerja dengan tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar.Kesimpulan dalam penelitian ini menunjukan bahwa pelaksanaan keamanan dan kerahasiaan rekam medis dipengaruhi oleh tingkat pengetahuan, sikap dan perilaku rekam medis yang dilihat dari tingkat pendidikan, masa kerja dan pengalaman kerja masing masing petugas.
BIBLIOMETRIC INVESTIGATION: UNCOVERING FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF SMES Yogantara, Komang; Yadnyana, I Ketut; Sudana, I Putu; Sujana, I Ketut
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14542

Abstract

SMEs face various challenges that hinder the improvement of their financial performance. Access to finance is the most perceived barrier. This study aims to review the literature and dissect the current utilization of financial inclusion, with a focus on SMEs, especially their financial performance. This review synthesizes previous literature to identify institutions and journals that lead publications, theories, and approaches used. Through a bibliometric investigation, a search indexed in Scopus and Science Direct resulted in the acceptance of 45 peer-reviewed papers published from 2019 to April 2024. This review identifies several methodological gaps in the literature that have the potential for further research. This study also reveals that financial inclusion is often a challenge, especially for SMEs in improving their financial performance. The identified mediating roles may provide implications for SMEs to align financial inclusion with the goal of better financial performance.
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita AAGP WIDANAPUTRA Adnyani, I G. A. Dewi 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 Andari, Anak Agung Putu Rista 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 Ayu Ketut Giantari I Gusti Ayu Tirtayani 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 Gde Sukaatmadja 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 Maharani, Putu Kintan 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 Luh Sari Widhiyani 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 Nyoman Kerti Yasa 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 Rahmayanti, Putu Laksmita Dewi 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