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All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
I Wayan Budi Satriya
Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN PENGOLAHAN CABAI RAWIT MENJADI BUBUK CABAI SIAP KONSUMSI DI KELOMPOK TANI PANGAN SEJAHTERA SARWA PRANI KELURAHAN PENATIH DENPASAR TIMUR I Wayan Budi Satriya; Ni Kadek Gita Purnamasari
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

The farmer group Pangan Sejahtera Sarwa Prani is a farmer group located in Penatih Village, East Denpasar District, Denpasar City. From its establishment in December 2020 until September 2021, this farmer group has succeeded in harvesting several food crops, one of which is cayenne pepper. As with most food crop commodities, problems arise when the harvest season arrives, the abundance of crops and crop durability are the main problems faced by farmers. These problems will force farmers to immediately sell their harvests even at low prices, therefore training on post-harvest processing of cayenne pepper into chili powder ready for consumption can be an alternative solution to the problems faced. This training activity was carried out within the framework of the 2021 Indonesian Hindu University Real Work Lecture and Community Service which was attended by eight participants consisting of members of the farmer group and PKK in Central Tembawu, Penatih Village, East Denpasar. This training activity show if processing of cayenne pepper into chili powder can be a solution to the problem of durability of post-harvest cayenne pepper and on the other hand, can increase the added value of the cayenne pepper harvest in the Pangan Sejahtera Sarwa Prani Farmers Group.
SOSIALISASI PEMANFAATAN SAMPAH ORGANIK RUMAH TANGGA DALAM MENDUKUNG PROGRAM BUMDES SIMA SARI DANA DI DENPASAR Ida Ayu Putu Widani Sugianingrat; Putu Herny Susanti; Ni Wayan Alit Erlina Wati; I Wayan Budi Satriya; I Wayan Arik Suwitra; I Komang Alit Anggara Wijaya Kusuma; Ni Luh Putu Agustiari Sisca Dewi
JURNAL SEWAKA BHAKTI Vol 8 No 1 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i1.2669

Abstract

Household waste is one of the largest contributors of waste to the environment. We can start with waste management on a household scale by separating organic and inorganic waste. Efforts are made to reduce pollution and reduce the volume of waste piles, it is necessary to manage waste, especially organic waste generated from community activities and reused as fertilizer. BUMDes Sima Sari Dana has a waste management business unit, by carrying out business activities for collecting and transporting waste from the residents of Kesiman Petilan village; Garbage bank; Production of compost, and coal fossil fuel reduction pellets. Based on interviews that have been conducted with the BUMDes manager Sima Sari Dana, it is known that the problem faced is the lack of awareness of the people of Kesiman Petilan village in sorting organic and inorganic waste in their respective households, this condition causes delays in the composting process, due to inefficiency. time and costs faced by BUMDes. This condition also causes the potential for marketing and processing of fertilizers from the generated waste to be less than optimal. The stages carried out in this community service activity are to set targets for which socialization will be given about the importance of sorting organic and non-organic waste and how to process organic waste into compost at BUMDes Sima Sari Dana Kesiman Petilan, determine the form and media of socialization used , taking into account the cost aspect, and the latest trends in community communication, it was decided that the socialization would be carried out by making educational videos or socializing the importance of sorting waste and the process of making compost at BUMDes Sima Sari Dana Kesiman Petilan. The educational and socialization videos are packaged in a comedy genre, with an emphasis on knowledge about the types of organic and inorganic waste and the process of making compost. Furthermore, the video will be submitted to the Kesiman Petilan Village Government to be then forwarded to each Hamlet Head which is then forwarded to all residents in the area through communication media such as WhatsApp, Telegram or Facebook. Not only that, this educational and outreach video was also uploaded to YouTube as an effort to disseminate information to the public other than the people of Kesiman Petilan Village.
Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19 I Wayan Budi Satriya; Ni Komang Sumadi; Sang Ayu Putu Arie Indraswarawati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.3757

Abstract

The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.
Pengaruh Persepsi Mahasiswa, Motivasi Karir Dan Lingkungan Kerja Auditor Terhadap Minat Mahasiswa Akuntansi Menjadi Seorang Auditor Ni Putu Ayu Fitry Swandewi; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3448

Abstract

Auditor is a profession that has an important role in the company. It is not surprising that the need for auditors in Indonesia is always increasing, in line with this, it is expected that students majoring in accounting will later become auditors after completing their education. Seeing the existing phenomena, the researcher is interested in conducting research with theaim of analyzing the relationship between student perceptions, career motivation and auditor work environment on the interest of accounting students to become an auditor (a case study on students majoring in accounting at UNHI). In this case, the active students of S1 Accounting Study Program, Faculty of Economics, Business and Tourism, Hindu Indonesia University class of 2019 semester 6 are the overall research population with a total sample of 131 people. This research will use multiple linear regression analysis techniques to get answers to the formulation of the problem. The results showed that student perceptions, career motivation, auditor's work environment can affect student interest in deciding in the future to become an auditor or not.
Pengaruh Insentif Pajak Dalam PMK No. 82 Tahun 2021, Pengetahuan Wajib Pajak, Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Denpasar Ketut Budi Artawan; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3578

Abstract

This study aims to analyze the effect of tax taxes in PMK no 82 of 2021, taxpayer knowledge, and tax taxes on MSME taxpayer compliance in Denpasar City. This research was conducted in Denpasar City. The object of the research is taxpayer compliance obtained by taxes, taxpayer knowledge, tax services and taxation taxes. This research uses the population of MSMEs in Denpasar City which are recorded at the East and West Denpasar KPP as many as 224,913 businesses. The results of the analysis of the applicable sample for the population. So, the sample used must be able to represent the population. The method of entering the sample uses purposive sampling, which is to determine the sample based on certain criteria. the sample size used is the slovin formula with the number of samples in this study rounded up to 100 people who are obliged to determine the MSME tax. The technique for taking samples is incidental sampling. The distribution of the questionnaires was carried out using a google form considering the pandemic situation, which was analyzed by linear regression. The results showed that PMK No.82 Year 2021 tax incentives, taxpayer knowledge, and tax taxes had a positive and significant impact on MSME taxpayer compliance in Denpasar City.
Pengaruh Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop” Ni Gusti Ayu Tika Tiari; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3590

Abstract

This research was conducted to discover how much the quality of financial reports areinfluenced by the application of SAK EMKM and the use of accounting information technology. 37 coffee shops were involved as respondents. The statistical analysis test used multiple linear analysis with the help of SPSS software. Result of this study prove that SAK EMKM significantly affects financial report, at the same time information technology has negative end result on the quality of MSME financial reports.
Pengaruh Tarif Pajak, Modernisasi Administrasi Perpajakan Dan Keadilan Pajak Terhadap Kecenderungan Tax Evasion Luh Ika Apriyani; Ni Ketut Muliati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

Measures or efforts are needed to improve taxpayer tax payment so that tax evasion does not occur. Tax evasion trends can be caused by several factors, including:B. Tax Rates, Modernization of Tax Administration, and Tax Equity. The purpose of this study was to determine the impact of tax rates, modernization of tax administration, and tax law on tax evasion trends (case study at KPP Pratama East Denpasar). The population for this study is his KPP Pratama East Denpasar individual taxpayers in 2022, totaling 137,453. In this study, the sample size was 100 subjects determined by random sampling technique and tested by multiple regression analysis technique. The results of this study show that tax rates have a positive and significant effect on the propensity to evade tax. Tax administration reform and tax justice have a significant negative impact on tax evasion trends.
Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel Ni Kadek Dwi Tasari; Ni Komang Sumadi; I Wayan Budi Satriya
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4254

Abstract

Accountability is very important in managing village funds to provide assurance of public trust in the government and to bridge the gap between the government and the community. the author's writing is intended to know the impact of clarity on budget targets, the role of citizens, utilization of information technology and human resource competence on the accountability of managing village funds in villages throughout Penebel District. This study utilized a purposive sampling method with a sample size of 144 respondents. Data was collected through the administration of a questionnaire. The data analysis technique employed in this study involves the use of multiple linear regression analysis, the coefficient of determination, testing F, also t. The findings indicate that budget target clarity, community participation, information technology utilization, and human resource competence positively and significantly impact the accountability of village fund management.
Pengaruh Independensi, Tingkat Pemahaman Akuntansi, Dan Pengalaman Kerja Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan Anak Agung Istri Putri Amala Dewi; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3914

Abstract

ABSTRACT In achieving the vision and mission and minimizing fraud in a village credit institution (LPD) a good management system is needed. Therefore, in achieving the goals of the village credit institution (LPD), optimal supervisory performance is needed so that no fraud occurs. Supervisory performance is the result of work achieved by a supervisor in an organization in accordance with the authority and responsibility of a supervisor. This study aims to determine the effect of Independence, Accounting Understanding Level, and Work Experience on the Performance of Supervisors of Village Credit Institutions (LPD) in Payangan District. The population in this study was all LPD supervisors in Payangan District, totaling 29 LPDs, with a total population of 70 supervisors. The number of samples in this study were 70 people who were determined by saturation sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that Independence, Accounting Understanding Level and Work Experience have a positive and significant effect on the performance of LPD supervisors in Payangan District. The results of this study can be used as material for consideration in designing policies related to performance improvement. In the future, supervisors must improve the performance of supervisors by increasing the attitude of independence, the level of understanding of accounting and work experience.
Co-Authors Anak Agung Istri Putri Amala Dewi I Gede Aryana Mahayasa I Gusti Ayu Hari Prihantini Devi I Komang Alit Anggara Wijaya Kusuma I Wayan Arik Suwitra Ida Ayu Putu Widani Sugianingrat Ketut Budi Artawan Luh Ika Apriyani Ni Gusti Ayu Tika Tiari Ni Kadek Dwi Tasari Ni Kadek Gita Purnamasari Ni Ketut Muliati Ni Komang Sumadi Ni Luh Putu Agustiari Sisca Dewi Ni Putu Ayu Fitry Swandewi Ni Wayan Alit Erlinawati Ni Wayan Yuniari Sang Ayu Putu Arie Indraswarawati Susanti, Putu Herny