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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Journal of Economics, Business, and Government Challenges Widya Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Tourism Economics and Policy Lentera Negeri Jurnal Penelitian Pendidikan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development
Ari Surya Darmawan
Universitas Pendidikan Ganesha
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA HOTEL THE DAMAI ., Ketut Aristina Dewi; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4371

Abstract

Gaji dan upah merupakan masalah yang penting bagi perusahaan dan karyawan. Dikatakan penting bagi perusahaan karena gaji dan upah adalah alat yang dapat mendorong karyawan untuk melaksanakan tugasnya dengan baik, sedangkan bagi karyawan gaji dan upah merupakan sumber penghasilan yang digunakan untuk memenuhi kebutuhan hidupnya beserta keluarga. Penelitian ini dilakukan pada hotel “The Damai” dengan tujuan untuk mengetahui bagaimana sistem akuntansi penggajian dan pengupahan karyawan pada hotel “The Damai” dan apakah sistem akuntansi penggajian dan pengupahan karyawan pada hotel “The Damai” sudah memadai ditinjau dari sistem pengendalian intern. Analisis penelitian yang dilakukan yakni analisis kualitatif deskriptif komparatif, analisis ini dilakukan dengan menggambarkan atau menguraikan secara umum mengenai sistem akuntansi penggajian dan pengupahan hotel “The Damai” yang kemudian dibandingkan dengan teori yang ada. Dari hasil penelitian diperoleh kesimpulan bahwa sistem akuntansi penggajian dan pengupahan pada Hotel “The Damai” sistem akuntansi penggajian dan pengupahannya digabungkan. Meskipun demikian sistem akuntansi penggajian dan pengupahan pada hotel “The damai” sudah berjalan dengan baik sesuai dengan prosedur pembayaran gaji dan upah karena sudah dilaksanakan dengan tepat oleh bagian-bagian yang terkait dan formulir-formulir serta alat-alat yang digunakan sudah memadai. Penelitian ini menjamin terselenggaranya sistem pengendalian intern yang memadai atas sistem penggajian dan pengupahan. Kata Kunci : Pengendalian Intern, Sistem Akuntansi Penggajian dan Pengupahan Salary and wages were the essential problems for the company and the staffs. It was important for the company since salery and wages could become an instrument to encourage the staff member to complete their job satisfactorily, while for the staff salery and wages could also become the source of income in order to satisfy all needs of their life with their families. This study was conducted at the “Damai” hotel with a purpose to find out whether the system of payroll and wages of the hotel staffs had been properly satisfying viewed from the internal control system. The analysis of this study involved a comparative descriptive qualitative analysis, that was by illustrating and describing in general about the payroll and wages accounting system at the “Damai” hotel, which then were compared to the existing theoritical concept. From the results of the study it could be concluded that the system of payroll and wages at the “Damai” hotel was combined. Nevertheless the systems of payroll and wages had been running very well according to the procedure payroll and wages payment since it had been implemented accurately by the related sections and all the forms and istruments used had been found so adequate. This study also guaranteed the implementation of adequate internal control system of the wages and payroll system. keyword : internal control, wages and payroll accounting system.
PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL DAN TINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada Kantor Akuntan Publik di Bali) ., Kadek Juni Asrini; ., Dr. Edy Sujana,SE,Msi,AK; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2958

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan waktu, locus of control, dan tindakan supervisi terhadap penghentian prematur atas prosedur audit di Kantor Akuntan Publik di Bali. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Bali. Data yang digunakan adalah data primer dengan metode survey dengan menyebarkan kuesioner kepada responden. Pengujian data dilakukan dengan uji validitas dan uji reliabilitas, serta uji asumsi klasik menggunakan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Pengujian hipotesis menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan menggunakan progras SPSS 19.0 for Windows. Hasil penelitian ini adalah tekanan waktu, locus of control, dan tindakan supervisi berpengaruh signifikan baik secara parsial maupun secara simultan terhadap penghentian prematur atas prosedur audit.Kata Kunci : tekanan waktu, locus of control, tindakan supervisi, penghentian prematur, prosedur audit This present study was intended to identify the impact of time pressure, locus of control, and supervision on the premature sign off of the audit procedure at the Offices of Public Accountants in Bali. This present study was a quantitative one. The sample, which included the auditors employed at the Offices of Public Accountants in Bali, was taken using the sampling purposive technique. The data that used were primary data by survey method in which questionnaire was distributed to the respondents. The data were examined using the tests of validity and reliability, classical assumption, normality, multicolinearity, and heteroscedastisity. The hypothesis was analyzed using the Multiple Regression Analysis assisted with SPSS 19.0 for Windows program. The result of the study showed that the time pressure, locus of control, and supervision significantly partially and simultaneously affected the premature sign off of the audit procedure.keyword : time pressure, locus of control, supervision, premature sign off, audit procedure
ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDes) MANDALA GIRI AMERTHA DI DESA TAJUN ., Robin Gita Mandira; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4370

Abstract

Penelitian ini bertujuan untuk mengetahui efektifitas sistem pengendalian intern dalam pemberian kredit pada Badan Usaha Milik Desa (BUMDES) Desa Tajun. Penelitian ini dilakukan pada Badan Usaha MIlik Desa (BUMDes) Mandala Giri Amertha di Desa Tajun. Analisis data yang digunakan dalam penelitian ini, yaitu dengan pengolahan data yang dilakukan menggunakan metode analisis deskriptif kualitatif. Teknik pemilihan sampel dilakukan dengan metode pengambilan sampel simple random sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan wawancara, observasi, dan studi pustaka. Hasil analisis terhadap unsur-unsur sistem pengendalian intern pada Badan Usaha MIlik Desa (BUMDes) Mandala Giri Amertha di Desa Tajun menunjukkan bahwa sistem pengendalian internnya baik dan dikategorikan memadai dan tiap elemen sistem pengendalian intern yang terdiri dari lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian, dan pemantauan tersebut dikatakan efektif.Kata Kunci : Analisis, Sistem Pengendalian Intern, Kredit, Badan Usaha Miilik Desa (BUMDes) Mandala Giri Amertha Pada Desa Tajun. This study was aimed at finding out the effectiveness of internal control system in giving credits in Mandala Giri Amertha Village Enterprise Body (BUMDes) in Tajun Villlage. This study was conducted in Mandala Giri Amertha Village Enterprise Body (BUMDes) in Tajun Villlage. This study used descriptive-qualitative data analysis method and simple random sampling technique. The data were collected through interview, observation and literature study. The result of analysis of the components of the internal control system in Mandara Giri Amertha Village Enterprise Body (BUMDes) shows that its internal control system is good and falling into adequate category and each component of the internal control system consisting of control environment, risk assessment, information and communication, control activity and monitoring are effective.keyword : : Analysis, Internal Control System, Credit, Mandara Giri Amertha Village Enterprise Body (BUMDes) in Tajun Village.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ., I Ketut Gunawan; ., Nyoman Ari Surya Darmawan, S.E., Ak.; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.5272

Abstract

Manajemen laba adalah suatu kondisi dimana manajemen melakukan intervensi dalam proses penyusunan laporan keuangan bagi pihak eksternal sehingga dapat meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2009-2013 sejumlah 131 perusahaan. Sampel sejumlah 18 perusahaan. Hasil penelitian menunjukan bahwa secara parsial ukuran perusahaan, profitabilitas, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Secara simultan ukuran perusahaan, profitabilitas, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Kata Kunci : Ukuran, Profitabiltas, Leverage, Laba Profit management is a condition in which the management interferes with the process of the financial statement compilation for external parties so that profit can be equalized, increased, and decreased. This present study was intended to analyze the impact of the firm’s size, profitability, and leverage on the profit management of the manufacturers registered at the Indonesia’s Stock Exchange. This present study is a quantitative one. The samples were chosen using the sampling purposive method. The secondary data were used, and were analyzed using the multiple regression analysis method. The population included all the manufacturers registered at the Indonesia’s Stock Exchange from 2009 to 2013, totaling 131. The samples totaled 18 manufacturers. The result of the study showed that partially the firm’s size, profitability, and leverage did not significantly affect the profit management. Simultaneously, the firm’s size, profitability, and leverage did not significantly affect the profit management either. keyword : Size, Profitability, Leverage, Profit
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL PADA PROFESIONALISME KERJA AUDITOR Surya Dharmawan, Nyoman Ari
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1677

Abstract

ABSTRAK Auditor harus bisa menunjukan sikap profesionalisme yang tinggi dalam memberikan kontribusi dan pelayanan yang optimal kepada kliennya. Kontribusi dan pelayanan yang diberikan haruslah sesuai dengan etika profesi yang menempatkan kode etik dalam batasan – batasannya, seperti kode etik khusus yakni, kode etik IAPI ( Institut Akuntan Publik Indonesia), dan sebuah prinsip etika profesi dalam Kode Etik Ikatan Akuntan Indonesia menyatakan delapan butir pernyataan yang merupakan hal-hal yang seharusnya dimiliki oleh seorang akuntan yaitu 1) tanggung jawab profesi, 2) kepentingan publik, 3) integritas, 4) obyektifitas, 5) kompetensi, 6) kerahasiaan, 7) prilaku profesional, dan sebuah 8) standar teknis. Selain itu juga, seorang auditor dikatakan profesional apabila memenuhi tiga syarat, yaitu (1) berkeahlian, (2) berpengetahuan dan (3) berkarakter. Dalam meningkat profesionalisme seorang auditor dipengaruhi oleh Banyak faktor yang dapat mempengaruhi kinerja auditor, beberapa diantaranya adalah kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual yang dimiliki oleh alumni itu sendiri. Kata Kunci : Profesionalisme Auditor, Kecerdasan Intelektual, Kecerdasan Emosinal, dan Kecerdasan Spiritual ABSTRACT Auditors should be able to show high professionalism in contributing and optimum service toits clients. Contributions and services provided shall be in accordance with professional ethics code of ethics that puts the limits, such as the specific code, code of ethics IAPI (Indonesian Institute of Certified Public Accountants), and a principle of professional ethics in the Indonesian Accountants Association Code of Ethics states an eight-point statement which are the things that should be owned by an accountant that is 1) professional responsibility, 2) the public interest, 3) integrity, 4) objectivity, 5) competence, 6) confidentiality, 7) professional behavior, and an 8) technical standards. Also, a professional auditor said if it meets three conditions, namely (1) skilled, (2) knowledgeableand (3) character. Increased professionalism in an auditoris influenced by many factors that can affect the performance of auditors, some of which are intellectual, emotional intelligence and spiritual intelligence which is owned by the alumni them selves. Keyword : Auditor professionalism, intellectual intelligence, emotional intelligence, and Spiritual Intelligence
TINGKAT KEAKURATAN PENENTUAN BIAYA PRODUKSI (STUDY COMPARATIF CONVENTIONAL COSTING SYSTEM DENGAN ACTIVITY BASED COSTING SYSTEM) Darmawan, Ari Surya
Jurnal Ilmiah Akuntansi dan Humanika Vol 1, No 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.300

Abstract

Manajer perusahaan memerlukan informasi yang akurat mengenai biaya produksi.Sistem akuntansi biaya tradisional kurang mampu menyediakan informasi yangmenggambarkan kegiatan perusahaan dan hanya menyajikan informasi pada tahapproduksi. Keterbatasan yang ada dalam sistem akuntansi biaya konvensional, makadikembangkanlah suatu pendekatan baru untuk mengatasi kelemahan-kelemahan tersebutyaitu Activity Based Costing System (ABC System). ABC System memfokuskan aktivitasterhadap pengalokasian biaya overhead pabrik, yang dirancang atas dasar pemikiranbahwa dalam membuat produk yang diperlukan aktivitas dan aktivitas mengkonsumsisumber daya.Kata kunci: biaya produksi, activity based costing
Fenomena Arisan Lunas di LPD Desa Adat Gesing Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35149

Abstract

Arisan Lunas is a brand new program that has been started by several Village Kredit Institution (LPD) to earn funding resources from village communities, LPD Desa Adat Gesing is one of the LPDs which implemented the Arisan Lunas program in its business activities. The uniqueness of Arisan Lunas with social gathering in general was, when the participant's number issued in the lottery, all member’s obligations would be completed or they were no need to pay dues for the following month. This topic became interesting to study in order to find out: 1) the Arisan Lunas management system at the LPD Desa Adat Gesing, 2) the prospect for the sustainability of the Arisan Lunas program at the LPD Desa Adat Gesing. In this study used qualitative methods. Data were collected through in-depth interview processes, observation, and documentation study. The results of this study state that: 1) Arisan Lunas LPD Desa Adat Gesing is well managed through clear rules and procedures, in finansial records even though it is not in accordance with generally accepted accounting standards but easily understood by employees, and profit calculations that have been planned by the LPD and 2) seen from the financial and non-financial aspects of the Arisan Lunas LPD Desa Adat Gesing program has a prospect of sustainability.
Pengakuan Human Capital Pada CV. Pusaka Bali Persada Wiguna, Gede Krisna; Darmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35430

Abstract

The aims of this study was to determine the recognition of human capital that carried out by CV. Pusaka Bali Persada.  This research was conducted using qualitative research methods. Data were collected by applying various data collection methods, namely observation, in-depth interview, and documentation study. The data analysis technique adopted the Miles and Humbermen model which includes data collection, data reduction, data presentation, and drawing conclusions. The validity of the data in this study uses a combination of source triangulation techniques and methods. The results showed that the management of human resources applied in the CV. Pusaka Bali Persada has been well done. Human resources are considered to play an important role for the sustainability of the company. The owner's perception leads to the recognition of human capital as an asset, in this case as an investment. Based on this recognition, management can focus on managing human capital, especially in an effort to obtain, develop and maintain  human capital on CV. Pusaka Bali Persada. 
Profit Sharing Dalam Program Water Supply Pada Badan Usaha Milik Desa Pandan Harum Desa Selat Putra, Kadek Feri Perdana; Darmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35585

Abstract

This study aims to determine how the application of a profit sharing system in the water supply program at the BUMDes Pandan Harum, Selat Village. The formulation of the problem in this study is "How is the implementation of the profit sharing system in the clean water supply program at BUMDes Pandan Harum Selat Village?". This study uses qualitative methods with data collection techniques, namely observation, interviews, and documentation. The results showed that BUMDes Pandan Harum applied profit sharing to the water management business unit. This profit sharing is carried out to official villages, traditional villages, BUMDes managers and BUMDes Eka Karya Giri Utama Wanagiri as owners of the springs. It is stated in the AD/ART belonging to BUMDes Pandan Harum that Dinas gets 20%, Adat gets 10% from the water management business unit, while for Eka Karya Giri Utama BUMDes it is considered a contribution cost and is included in operational costs in the financial statements made because there is no agreement related to profit sharing between the two parties
PENILAIAN KINERJA BERDASARKAN METODE BALANCED SCORECARD PADA UPT. AKADEMI KEBIDANAN SINGARAJA Luh Putu Suriati .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; Nyoman Ari Surya Darmawan, S.E., Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 2 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2054

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui kinerja UPT. Akademi Kebidanan Singaraja dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan tahun 2008-2012”. Populasi penelitian ini adalah mahasiswa dan karyawan UPT. Akademi Kebidanan (Akbid) Singaraja. Pengambilan sampel dilakukan dengan teknik purposive sampling, ukuran sampel ditentukan dengan menggunakan rumus slovin dan diperoleh 76 responden mahasiswa dan 42 responden karyawan. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan kuesioner. Metode analisis yang digunakan adalah analisis deskriptif kuantitatif. Berdasarkan hasil analisis diketahui bahwa kinerja UPT. Akademi Kebidanan Singaraja berdasarkan metode balanced scorecard secara keseluruhan adalah baik. Hal ini ditunjukkan dengan kinerja keuangan yang cukup baik karena besarnya pengeluaran masih di bawah anggaran yang ditetapkan walaupun masih besarnya pengeluaran untuk memperoleh pendapatan. Penilaian kinerja dengan perspektif pelanggan menunjukkan bahwa mahasiswa sangat puas dengan kinerja organisasi dan akuisisi mahasiswa masih berfluktuatif dengan prosentase yang berbeda-beda. Penilaian kinerja perspektif proses bisnis internal dengan menggunkan tolak ukur MCE (Manufacturing Cycle Effectiveness) adalah baik. Penilaian kinerja perspektif pembelajaran dan pertumbuhan menunjukkan adanya peningkatan karyawan, dan setiap karyawan mampu menghasilkan pendapatan yang baik serta karyawan pada umumnya sangat puas bekerja di UPT. Akademi Kebidanan (Akbid) Singaraja. Saran-saran yang dapat disampaikan yaitu sebaiknya UPT. Akademi Kebidanan (Akbid) Singaraja menggunakan konsep balanced scorecard untuk melakukan penilaian kinerja, sebab memperhatikan aspek-aspek non keuangan selain memperhatikan aspek keuangan. Konsep balanced scorecard dapat dijadikan acuan untuk mengukur setiap aktivitas yang dilakukan oleh organisasi dalam rangka merealisasikan tujuan organisasi.Kata Kunci : Kata kunci: Kinerja, Balanced scorecard, UPT. Akademi Kebidanan (Akbid) Singaraja. Abstract The purpose of this research is to know performance UPT. Akademi Kebidanan Singaraja from the perspective financial perspective, customers, perspective business process perspective, internal learning and growth in 2008-2012". Study population is students and employees UPT. Akademi Kebidanan (Akbid) Singaraja. Samples taking will be done with this technique purposive sampling, sample size is determined by using equations slovin and increased by 76 respondents students and 42 respondents employee. Data collection method is used observation, an interview, and questionnaires. The method of analysis is analysis of descriptive terms of quantity. Based on the result analysis is known that the performance of UPT. Akademi Kebidanan Singaraja based methods balanced scorecard economy is good. This is demonstrated by financial performance is good enough because the amount spending is still under the budget set even though still big expenditures to gain. Performance Assessment with the perspective customers showed that students were very satisfied with the performance organizations and acquisition students still berfluktuatif with different percentage. Performance-Based business process of internal perspective with using a measure MCE Manufacturing Cycle Effectiveness) is good. Performance evaluation perspective in teaching and growth in the improved employee, and each employee to be able to produce the revenue that was good and employees in general is very satisfied working in UPT. Akademi Kebidanan (Akbid) Singaraja. Suggestions can be delivered that should UPT. Akademi Kebidanan (Akbid) Singaraja using concept balanced scorecard to make an evaluation performance, and pay attention to these aspects besides paying attention non-financial financial aspect. The concept balanced scorecard can be made as a reference to measure all activities will be done by an organization in order to realize that goal of the organization.keyword : Key words: Performance, Balanced scorecard, UPT. Akademi Kebidanan (Akbid) Singaraja.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A. Ketut JAYAWARSA A.A.Gede Rahadi Aprijana . Abdurrahman . Ady Maha Dipha, Kadek Bagus Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Alim Anak Agung Gede Sugianthara Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anastasia Indah Ayu Purnama . Antari, Kade Wiwik Arzia Biwi . Ayu Kadek Prihartini . Ayu Kadek Prihartini ., Ayu Kadek Prihartini Ayu Putu Yulia Kusuma Wardani Ayu, Ni Luh Ayu Sri Kusuma Dewi Bayuna, Gede Riko Chadina Ari Astiti . Dedi . Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Nyoman Widia Novitasari . Devananda, Ni Putu Hanindita Atika Dharma Cahyadi Dhelia Dayu Anasthasia . Dhimas Putra Negara Dirgayusa Sukma Putra . Dr. Edy Sujana,SE,Msi,AK . Dwija Putri . Edy Sujana Evi Deliana Prastiwi . Febrianti, Pande Kadek Vina Gde Deny LARASDIPUTRA Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Krisna Saputra . Gede Krisna Saputra ., Gede Krisna Saputra Gede Krisna Wiguna Gede Widiasa . Gunawan, Putu Wahyu Handayani, Putu Ari I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Bhakti Pratama . I Gede Pasek Astika I Gusti Ayu Purnamawati I Gusti Ayu Rindayani . I Gusti Ayu Rindayani ., I Gusti Ayu Rindayani I Kadek Indra Dwi Utama Putra . I Kadek Suranata I Ketut Gunawan . I Ketut Gunawan ., I Ketut Gunawan I Komang Ari Diksani . I Made Angga Parama Artha . I Made Darma Prawira . I Made Pradana Adiputra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Putra Yasa I Putu Gede Diatmika I Wayan Krisna Aris Saputra I Wayan Werasmana Sancaya Ida Ayu Putu Sastrika . Ida Ayu Rysma Dewi Ida Bagus Diddo Kusuma Jefry Wijaya . Kade Satya Gita Rismawan Kade Wiwik Antari Kadek Arin Prasasti . Kadek Ayu Krisna Dewi . Kadek Evi Ariyantini . Kadek Feri Perdana Putra kadek intan mahayuni, Ni Kadek Juni Asrini . Kadek Lisa Damayanti . Kadek Narayana Kadek Rosiliana . Kadek Tias Raka Putri . Kadek Tias Raka Putri ., Kadek Tias Raka Putri Kadek Tri Jayamanu . Ketut Aristina Dewi . Ketut Lanang Saputra . Khafi Nugraha Iskandar Komang Adi Kurniawan Saputra Komang Alit Trijayanti . Komang Alit Trijayanti ., Komang Alit Trijayanti Komang Ayu Satyaningsih . Komang Gita Asri Utami Komang Nayantara Arya Dinatha Komang Noviriantini . Komang Noviriantini ., Komang Noviriantini Komang Ratih Adiani Giri Komang Sri Endrayani . Lucy Sri Musmini Luh Ardiana . Luh Madori Sekarsari Luh Nanda Yogita Fani . Luh Putu Suriati . Luh Sugiani . Luh Tusna Putri Darmayanti M Tantowi Jauhari Nadlari . Madarina Laili . Madarina Laili ., Madarina Laili Made Ardi Mahendra Made Ariada Made Aristia Prayudi Made Arsa Darmawan . Made Edy Sutawan . Made Edy Sutawan ., Made Edy Sutawan Made Rio Renata Adiyatma Made Satria Wira Adi Santosa Maemunah Mahena, Komang Mahena Mahendra, Made Ardi Manuaba, Ida Bagus Krisnayana Md Budi Sastrawan Wiguna . Md Budi Sastrawan Wiguna ., Md Budi Sastrawan Wiguna Mertyani Sari Dewi ., Mertyani Sari Dewi Mudinillah, Adam Mujayanti Mandasari . Mujayanti Mandasari ., Mujayanti Mandasari Musmini, Lucy Sri Musmini Nadia Septiana Putri . Narayana, Kadek Negara, Dhimas Putra Ngurah Kaler Widiartana Ni Kadek Darmiasih . Ni Kadek Darmiasih ., Ni Kadek Darmiasih Ni Kadek Dewi Asih . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Rusmiadi Putri . Ni Luh Damayanti . Ni Luh Gede Erni Sulindawati Ni Luh Kadek Mari Ani . Ni Luh Ketut Jesi Asmarani . Ni Luh Ningsih Partami . Ni Luh Nyoman Ari Udiyanti . Ni Luh Putu Ageng Pradnya Paramita . Ni Luh Putu Ageng Pradnya Paramita ., Ni Luh Putu Ageng Pradnya Paramita Ni Luh Putu Arin Astiari . Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Putu Tri Angga Wandita . Ni Made Ratna Wati . Ni Made Rika Krisna Dewi . Ni Made Suratmi . Ni Pt Intan Putri s . Ni Wayan Ristiani . Ni Wayan Ristiani ., Ni Wayan Ristiani Novita Rahmadani . Nyoman Ari Setiawan Jaya Sasmita . Nyoman Ayu Devi Sri Utami . Nyoman Ayu Devi Sri Utami ., Nyoman Ayu Devi Sri Utami Nyoman Ayu Wulan Trisna Dewi . Nyoman Ida Adriani . Nyoman Ida Adriani ., Nyoman Ida Adriani Nyoman Trisna Herawati Prayitna, Hary Prof. Dr. I Ketut Dharsana,M.Pd . Putra, I Putu Yunartha Pradnyana Putra, Kadek Feri Perdana Putra, Putu Yunartha Pradnyana Putu Adi Putra . Putu Agus Dharma Putra Putu Ayu Ratnayani . Putu Ayu Sita Laksmi Putu Eka Nopiyani . Putu Nila Utami Putu Riana Primayani . Putu Sri Mertayani . Putu Sri Mertayani ., Putu Sri Mertayani Putu Wahyu Gunawan Raga Fahmy Darmawan . Rahayuni, Ni Putu Vira Sinta Rindiani, Putu Novi Robin Gita Mandira . Santosa, Made Satria Wira Adi Saptameyana, Guna Saputra, Komang Trisnawa Suciadnyani, Ni Gusti Ayu Nila Utami, Komang Gita Asri Wardani, Ayu Putu Yulia Kusuma Wayan Arsane Widiartana, Ngurah Kaler Wiguna, Gede Krisna Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yundari, Yundari Yunika Debora Galingging Yunista, Viera