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Aplikasi Ergonomi untuk Meningkatkan Produktivitas Pengrajin Kayu Bekas (Drifwoods) di Kabupaten Badung, Bali I Gede Nyoman Suta Waisnawa; I Made Sudana; Ida Bagus Swaputra
DEDIKASI Vol 21, No 1 (2019): Jurnal Dedikasi
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/dedikasi.v21i1.9443

Abstract

The results of the implementation of ergonomics in deco and shop camps were specifically focused onimproving work facilities, workplaces, layouts, work procedures, and work environment, increasing workers'comfort in conducting production activities, and utilizing space so that the production process becomes safe andflexible. Outputs that have been achieved included (1) workstations arranged in an efficient material flow layoutsupported by adequate work tools so it can optimize the achievement of production targets, (2) improvement of theprocess and procedures for completing work, (3) improvement and savings in the use of materials, machinery/tools,and humans, (4) utilization of humans’ efforts, (5) improving workspace arrangements that can provide acomfortable and safe working environment. The implementation of participatory ergonomics production capacitycan reach 456 pieces/year and shop production as many as 24 pieces/year, for example; tiger, bear, eagle, cow headetc. After the ergonomic intervention, the production capacity increased to 52 pieces/year. The impact of thisprogram was an increase in production capacity of Ari deco craftsmen (67.5%) and Kubu shop craftsmen (46.15%),while business partners' turnover was around 69.9%.
Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Social Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
Ukuran Perusahan Sebagai Variabel Kontrol Dalam Determinan Struktur Modal Manufaktur I Wayan Wardita; Ni Made Gunastri; I Made Purba Astakoni; Ida Bagus Swaputra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.144-160

Abstract

This study raises several objectives, namely (1) analyzing the effect of profitability on capital structure, (2) analyzing the effect of asset structure on capital structure, (3) analyzing the effect of business risk on capital structure, (4) comparing the results of the overall analysis with both control and variable variables. without the firm size control variable. The population in this study were all manufacturing companies in the cosmetics and household goods sector listed on the Indonesia Stock Exchange for the 2016-2020 period, namely seven companies. The samples in this study were taken according to predetermined criteria. Based on the provisions that have been set, a sample of five companies was selected. The data analysis technique in this study uses a regression approach where the processing uses the help of the Eviews Version 12 program, considering that the data analyzed is in the form of panel data. Based on the model test, both through the determination test and statistical F test, very good results were obtained. The first hypothesis which states that profitability has a significant negative effect on capital structure has not been accepted (rejected). The second hypothesis which states that business risk has a significant negative effect on capital structure has not been accepted (rejected). The third hypothesis which states that asset structure has a significant positive effect on capital structure is acceptable. The results of the comparison involving the control variable of firm size, it can be explained that the model is better without the control variable because the results are suppressing or weakening the adopted model.
KERAJINAN BERBAHAN LIMBAH KAYU (DRIFTWOOD) DAN EVALUASI TATA LETAK FASILITAS KERJA I Gede Nyoman Suta Waisnawa; I Made Sudana; Ida Bagus Swaputra
Bhakti Persada Jurnal Aplikasi IPTEKS Vol 2 No 1 (2016): Nopember 2016
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.793 KB)

Abstract

Program Ipteks bagi Produk Ekspor (IbPE) di Ari Deco” yang beralamat di Kecamatan Abian Semal dan ”Kubu Shop” yang beralamat di Kecamatan Kuta, Kabupaten Badung, Bali. Produk kerajinan (Driftwood) yang menghasilkan produk berupa patung binatang, meja, kursi, bingkai cermin, tempat lampu, dan barang seni. Adapun hasil luaran kegiatan adalah perencanaan tata letak fasilitas kerja sangat penting karena peletakan fasilitas seperti mesin-mesin dan peralatan kerja serta stasiun kerja bersifat permanen. Tata letak yang baik akan memberikan luaran yang lebih besar dengan ongkos yang sama atau lebih sedikit, man hours yang lebih kecil, dan atau mengurangi jam kerja mesin. Stasiun kerja yang tertata dan peningkatan sarana dan fasilitas produksi berupa perkakas kerja yang dibutuhkan dalam menproduksi kerajinan. Stasiun kerja yang tertata dengan peningkatan jumlah fasilitas produksi mampu meningkatkan produkstivitas mitra. Proses pemotongan dan pembentukan dapat dilakukan dengan lebih cepat. Sebelumnya menggunakan 2 unit nails gun dengan 4 unit produk per hari, dan saat ini sudah mampu menggunakan 4 unit nail guns secara bersamaan, sehingga proses perakitan dapat mengerjakan 6-8 unit produk per hari. Jumlah order produk di tahun ke-1 per September 2016 adalah 388 unit dengan nilai transaksi sebesar Rp 168.304.000,00. Berdasarkan data penjualan tahun 2015 sebesar 203 unit maka telah terjadi peningkatan pesanan produk sebesar 52%, dengan peningkatan omzet sebesar 59%. Perbaikan tata letak fasilitas kerja diharapkan mampu meningkatkan produksi dan produktivitas pengrajin/pekerja karena pekerja dapat bekerja dengan aman dan nyaman sehingga beban kerja menjadi lebih ringan.
ANALISIS SISTEM KERJA KERAJINAN LIMBAH KAYU (DRIFTWOOD) UNTUK MENINGKATKAN KAPASITAS PRODUKSI I Gede Nyoman Suta Waisnawa; I Made Sudana; Ida Bagus Swaputra
Bhakti Persada Jurnal Aplikasi IPTEKS Vol 4 No 1 (2018): Mei 2018
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.921 KB) | DOI: 10.31940/bp.v4i1.853

Abstract

Analisis sistem kerja pada Ari Deco dan Kubu Shop terutama perbaikan sistem kerja dan aliran material serta pengelompokan proses yang dapat meminimasi waktu perpindahan, meningkatkan kenyamanan pekerja pada kegiatan produksi, pemanfaatan ruang proses produksi menjadi aman dan fleksibel. Tata letak yang baik akan memberikan keluaran yang lebih besar dengan ongkos yang sama atau lebih sedikit, man hours yang lebih kecil, mengurangi jam kerja mesin. Pola aliran Zig-Zag digunakan untuk proses produksi lebih panjang dari pada luas area, Luaran yang dicapai adalah Stasiun Kerja yang tertata, layout aliran material yang efesien di dukung dengan perkakas kerja yang memadai sehingga mampu mengoptimalkan capaian target produksi. Perbaikan dan penghematan penggunaan material, perkakas, dan pendayagunaan usaha manusia serta memberikan suasana lingkungan kerja yang nyaman dan aman. Dampak dari program adalah peningkatan kapasitas produksi pengrajin Ari Deco sebesar 67,5% dan Kubu Shop sebesar 46,15% sedangkan omzet pengrajin sekitar 69,9% (penjualan per September 2016 sebesar Rp.187.605.000).
PKM PADA INDUSTRI KREATIF TEDUNG TRADISIONAL BALI MELALUI PENGUATAN MANAJEMEN USAHA DAN PENGATURAN LAYOUT KERJA I Made Purba Astakoni; Ida Bagus Swaputra; I Wayan Wardita; Kadek Ryan Putra Richadinata
ABDIMAS Vol 2 No 01 (2022): Education for Sustainable Development
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mitra sasaran pengabdian kepada masyarakat (PKM) ini adalah industri kreatif ”Tegal Wangi Payung” yang beralamat di Jalan Raya Sading ,Desa Sading, Mengwi Kabupaten Badung Provinsi Bali. Mitra pengabdian ini bergerak dalam usaha kerajinan payung tradisional Bali yang biasa disebut ”Tedung Tradisional Bali”. Produk kerajinan yang dihasilkan berupa; Tedung (ukuran besar dan kecil),Tedung Agung, Tedung Robrob, Tedung Kolam, Tedung Pantai, Tedung Kreasi dan berbagai jenis umbul-umbul mini.Berdasarkan kondisi eksiting dari mitra binaan, maka permasalahan prioritas yang diangkat adalah (1) Permasalahan terkait dengan teknologi produksi (penataan layout kerja tidak tertata dengan baik, disain produk yang kurang variatif, minimnya peralatan keselamatan dan kesehatan kerja).(2) Permasalahan terkait dengan manajemen usaha (administrasi dan pembukuan yang dilakukan masih sangat sederhana,sumber daya manusia yang menangani fungsi pokok manajemen tidak jelas). Tujuan dari pelaksanaan program pengabdian ini adalah untuk meningkatkan kesejahtraan mitra melalui pembinaan, pelatihan, pendampingan di bidang teknologi kerja (manajemen produksi) dan teknik manajemen usaha. Tujuan khusus yang diharapkan adalah agar mitra dapat meningkatkan jumlah produk siap ekspor dan akhirnya kesejahtraan mitra tercapai dan usahanya bisa berkelanjutan. pelaksanaan program pengabdian ini dilaksanakan dengan cara : Metoda sosialisasi dan pemantapan, Metoda pelatihan (workshop) dan pendampingan, serta Monitoring dan Evaluasi. Luaran program diharapkan dalam bentuk (1) Stasiun Kerja yang tertata dengan layout yang baik,(2) Sudah adanya sistem pembukuan dan manjemen usaha yang baik ,(3). Desain produk yang klasik dan menarik.
DAMPAK ANTESEDEN DIMENSI KUALITAS TERHADAP KEPUASAN PENGGUNA SISTEM E-FILING (STUDI EMPIRIS PADA WAJIB PAJAK UMKM DI KABUPATEN GIANYAR BALI) I Made Purba Astakoni; Ida bagus Swaputra; Kadek Ryan Putra Richadinata; Yenny Verawati; Ni Made Satya Utami
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.123-139

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas informasi, kualitas sistem dan kualitas pelayanan terhadap kepuasan pengguna sistem e-filing. Model penelitian yang ditawarkan mencoba mengangkat model order pertama dan order kedua dalam menguji pengukuran terhadap indikator yang ada. Sampel diambil dari seluruh populasi wajib pajak usaha mikro kecil dan menengah (UMKM) yang tersebar pada tujuh kecamatan di Kabupaten Gianyar yaitu sebanyak 128 UMKM. Teknik analisis data dalam peneltian ini menggunakan analisis SEM-PLS untuk menguji hipotesis penelitian. Dalam studi ini PLS dianggap tepat untuk menguji model dalam mengembangkan teori yang ada. Hasil evaluasi model secara keseluruhan berdasarkan nilai R-Square (R2), Q-Square Predictive Relevance(Q2) dan Goodness of Fit (GoF) bahwa model dinyatakan baik. Hasil pengujian hipotesis pertama mengindikasikan bahwa kualitas informasi berpengaruh signifikan positif pada kepuasan pengguna sistem e-filing. Hasil pengujian hipotesis kedua mengindikasikan bahwa kualitas sistem tidak berpengaruh pada kepuasan pengguna sistem e-filing. Hasil pengujian hipotesis ketiga mengindikasikan bahwa kualitas layanan berpengaruh signifikan positif pada kepuasan pengguna sistem e-filing.
DIVERSIFIKASI PRODUK GAYOR BALI GUNA MENINGKATKAN DAYA SAING Putu Fajar Kartika Lestari; Ida Bagus Swaputra; Ida Ayu Budhananda Munidewi
Seminar Nasional Aplikasi Iptek (SINAPTEK) Vol 2 (2019): PROSIDING SINAPTEK
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.695 KB)

Abstract

ABSTRACT "Gayor Bali" is the result of home industry crafts that produce art items in the form of gayor / decoration located at the entrance which has been more for traditional ceremonial and other religious activities for Hindus in Bali. Gayor as a set of wedding ceremonies and other traditional works that are placed in the angkulangkul / entrance gate of the house that serves to beautify the decoration of the location of the event. Gayor Bali changed with the development of the era, in the past Gayor was made of mushrooms and decorated with gumitir flowers or other flowers, but gradually the material for Gayor used cork material, so that the appearance of angkul-angkul became more elegant. The problem is never knowing for certain whether the business is profitable or not. The purpose of the PKM program is to improve partner retention and skills in bookkeeping and business management techniques, marketing techniques and to improve partner knowledge. The method used in achieving these objectives is training and assistance in making a business accounting system based on simple accounting techniques; The program outputs are Cash Book, Inventory Book, Production Cost Calculation (HPP), Breakeven Calculation (BEP), Marketing Techniques, and articles that are ready to be published in scientific journals. Keywords: Gayor Bali; Simple Bookkeeping; COGS
Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Social Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.385 KB) | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
APLIKASI TEKNIK BUDI DAYA JAMUR TIRAM DAN MANAJEMEN USAHA UNTUK MENINGKATKAN KESEJAHTERAAN PETANI JAMUR TIRAM DI BADUNG –BALI Ida Bagus Swaputra; Wayan Arya Paramarta
Forum Manajemen Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.92

Abstract

IbM is one of program that driven community to gain the better productionprocess and management. Thus scheme funded by the Directorate General of HigherEducation. The partner of this program is on SME mushroom community cultivatorsin the district Mengwi Badung ea. Tri Putrimushrom and Artana mushrom . Themain problem faced by SMEs partner is a lack of understanding of the partners oystermushroom cultivation techniques, so often happens baglog mushroom seed can notdevelop properly so that the oyster mushroom yields declined. On the other handoyster mushroom demand for traditional markets and other consumers continue toincrease. The oyster mushroom cultivationas a sideline business, but it requiresa fairly high investment cost to build a house nursery, wooden shelves for baglogmushrooms and mushroom seed investment .The next problem faced is the lack oftrained partners in cultivation technology, the partneralso still low inaccountingtechniques as currently partner SMEs have never know for sure whether its businessat a profit or even get a loss . The methods used in carrying out the program is amethod of training with focus group discussion and participation action research,After this program run out, the partner is increasing of mushroom cultivation andunderstanding of business management is increasing, eventually the productivityof oyster mushroom production can be increased, and income level directly SMEspartners be increased as well.
Co-Authors Anak Agung Gede Putra, Anak Agung Gede Anak Agung Ngr. Gde. Suindrawan Astakoni, I Made Purba Gde Bagus Brahma Putra Ginting, Maria Fransiska Br Harwathy, Tjok Istri Sri Harwati, Tjok Istri Sri I Gede Ngurah Sunatha I Gede Nyoman Suta Waisnawa I Ketut Widnyana I Made Purba Astakoni I Made Sudana I Nyoman Gede Maha Putra I Nyoman Patra I Wayan Wardita I Wayan Wardita Juniasih, Ida Ayu Komang Laswitarni, Ni Ketut Munidewi, Ida Ayu Budhananda Ni Gst. Ag. Gde Eka Martiningsih Ni Made Gunastri Ni Made Satya Utami Ni Putu Nursiani Patra, I Nyoman Putra, I Nyoman Gde Maha Putu Fajar Kartika Lestari Putu Mela Ratini Ratini, Putu Mela Richadinata, Kadek Riyan Putra Setiyarti, Tettie Tjok Istri Sri Harwathy Tjok Istri Sri Harwati Wayan Arya Paramarta Wayan Wardita WIjayanthi, Ida Ayu Trisna Yenny Verawati