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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi TEMA (Jurnal Tera Ilmu Akuntansi) Widya Akuntansi dan Keuangan Jurnal Manajemen Perhotelan dan Pariwisata Journal of Educational Study Ekuitas Jurnal Pnedidikan Ekonomi
Ni Wayan Yulianita Dewi
Universitas Pendidikan Ganesha
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Akuntabilitas dalam Hubungan Keagenan dan Filosofi Tri Hita Karana Dewi, Ni Wayan Yulianita
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.178

Abstract

The accountability of principal-agent relationship between the company owner (principal) and management (agent) only reflects the relationship between hu¬mans. In the practice, relationship between individuals involved in the principal- agent relationship often experiences disharmony caused by opportunistic attitude of a Party (agent) as the manifestation of egoistic, materialistic, and utilitarian characters. Agents as human equip with opportunistic behavior, forcing them to underline self-interest, precisely to act with personal welfare interest, not for prin¬cipal wealth interest. Such phenomenon requires the injection of principal-agent relationship values to create more harmonic relationship and collective welfare. A base used in the injec¬tion of this value may be the life philosophy attended by Balinese, likes tri hita karana philosophy. Tri hita karana philosophy asserts that the collective welfare surfaces if the human experiences harmonic relationship with God, with other humans and with nature. Harmonic relationship between human and God appears within the behavior re¬flecting the divine awareness. Harmonic relationship between human and other human reflects in the behavior of respecting other interest, creating the peace and harmony with internal and external parties of the company. Harmonic rela¬tionship between human and nature develops through the maintenance and the conservation of natural substances. Harmonic relationship between human and God, human and other humans, and human and nature, in the principal-agent relationship should be minimize the interest conflict to produce a material or im¬material welfare for all. Keywords: accountability, principal-agent relationship, tri hita karana philoso¬phy The accountability of principal-agent relationship between the company owner (principal) and management (agent) only reflects the relationship between hu­mans. In the practice, relationship between individuals involved in the principal- agent relationship often experiences disharmony caused by opportunistic attitude of a Party (agent) as the manifestation of egoistic, materialistic, and utilitarian characters. Agents as human equip with opportunistic behavior, forcing them to underline self-interest, precisely to act with personal welfare interest, not for prin­cipal wealth interest. Such phenomenon requires the injection of principal-agent relationship values to create more harmonic relationship and collective welfare. A base used in the injec­tion of this value may be the life philosophy attended by Balinese, likes tri hita karana philosophy. Tri hita karana philosophy asserts that the collective welfare surfaces if the human experiences harmonic relationship with God, with other humans and with nature. Harmonic relationship between human and God appears within the behavior re­flecting the divine awareness. Harmonic relationship between human and other human reflects in the behavior of respecting other interest, creating the peace and harmony with internal and external parties of the company. Harmonic rela­tionship between human and nature develops through the maintenance and the conservation of natural substances. Harmonic relationship between human and God, human and other humans, and human and nature, in the principal-agent relationship should be minimize the interest conflict to produce a material or im­material welfare for all. Keywords: accountability, principal-agent relationship, tri hita karana philoso­phy
Mengungkap Peran Sanksi Adat untuk Mengurangi Potensi Kredit Macet pada Lembaga Perkreditan Desa Marlina, Kadek Rina; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27168

Abstract

This research was conducted to determine the role of adat sanctions in reducing the potential for uncollectable loan in the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The uniqueness of this LPD is that it experienced bankruptcy but was able to stand up again by applying adat sanctions. Customary sanctions are used as an internal control system for the Lembaga Perkreditan Desa. This is evidenced by the absence of bad credit figures at the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The method used in this research is a qualitative approach. The type of data used is primary data and secondary data. Data were obtained through interviews with kelian (heads) of the Customary Villages, LPD Chairpersons, LPD Employees, and LPD customer representatives. The reason for choosing these informants is because they are directly related to the rebuilding of the Lembaga Perkreditan Desa. Observations were made on LPD lending, and documentation studies of lending documents and other documents. The data analysis technique used is the interactive data analysis model of Miles and Huberman. The results of this study are that customary sanctions have a very important role in reducing bad credit. This is evidenced by data as of May 2020 showing that there are no customers who experience uncollectable loan.
Reaksi Pasar terhadap Pernyataan Resmi Badan Pemeriksa Keuangan terkait Mega Skandal Jiwasraya Asih, Ethya Tre Widhy; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.26905

Abstract

This study was focused to discover how was the effect of official statement of audit board related to Jiwasraya scandal on market reaction. Variables used in this study were abnormal return, trading volume activity, and security return variability. Population in this study were all companies which registered in Indonesia stock exchange and selected by using purposive sampling technique so the sample used were 45 companies in LQ45 index. The data used in this study was secondary data and collected by documentation and internet research. This study used quantitative method by paired t-test and Wilcoxon test in SPSS application. The result indicates that there was significant difference of abnormal return, trading volume activity, and security return variability before and after official statement of Audit Board related to Jiwasraya scandal. It showed that official statement of Audit Board consisted of bad news that caused the reaction of market. 
Akuntabilitas Pengelolaan Keuangan Desa Adat (Studi pada Desa Adat Buleleng, Kecamatan Buleleng, Kabupaten Buleleng) Pramana, Putu Erwin Satya Arya; Dewi, Ni wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26773

Abstract

This study aims to gain an understanding of the practice of financial management in Buleleng Traditional Village, Buleleng District, Buleleng Regency. The phenomenon that occurs in the Traditional Village of Buleleng is that the traditional village of Buleleng has been in office for more than two periods and there have been no cases of fraud in the financial management of the Traditional Village of Buleleng. In this study using a qualitative descriptive method. Data collection is done by observation, interview and documentation. Meanwhile, data analysis uses the Miles and Huberman model which consists of data reduction, data presentation, data analysis and conclusion drawing. The results of this study stated that Buleleng Adat Village carried out financial management related to the allocation of adat village funds from the provincial government focusing on 3 (three) processes, namely planning, implementation and accountability. Accountability in the process of accountability for the management of customary village funds in the Traditional Village of Buleleng always documents every activity carried out and also makes a financial report on the use of the allocation of customary village funds from the provincial government in accordance with the technical instructions in the Governor of Bali Regulation No. 34 of 2019 concerning Management of Indigenous Village Finance. This financial report is a form of accountability that is submitted to the manners (community) during paruman (meeting) on Friday the first week of each month at the grand hall of Pura Desa Desa Desa Adat Buleleng.  
Penerapan Asas Kekeluargaan Dalam Sistem Pengendalian Internal Pemberian Kredit Di Koperasi Kredit Swastiastu Satriadi, Komang Ryan Krisna; Dewi, Ni wayan Yulianita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26763

Abstract

 This study aimed to determine how was the implementation of kinship principle in the internal control system of credit provision in Swastiastu Credit Cooperative. Swastiastu Credit Cooperative is a type of savings and loan cooperative that has good potential and performance so that in 2019, Swastiastu Credit Cooperative is one of the cooperatives based on representing the province of Bali and already has cooperative branches in each region. This study applied qualitative methods. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Swastiastu Credit Cooperative and the informants of this study are from the management of the Swastiastu Credit Cooperative. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that the application of the principle of kinship as a system of internal control of granting credit remains based on the law. However, in its application, the principle of kinship applies to the making of initial agreements for loan applications and monitoring and coaching in repaying loans. With the application of the principle of kinship can minimize the amount of bad credit in the Singaraja Swastiastu Credit Cooperative
Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan Astawa, Nyoman Puja; Dewi, Ni Wayan Yulianita
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.28411

Abstract

Penelitian ini bertujuan untuk memperoleh pemahaman mengenai (1) sistem pencatatan aliran kas masuk dan keluar pada Objek Wisata Aling-Aling Waterfall di Desa Sambangan, (2) memahami  praktik akuntabilitas dan transparansi dalam  pengelolaan keuangan Objek Wisata Aling-Aling Waterfall di Desa Sambangan, dan (3) alur proses pengelolaan keuangan pada Objek Wisata Aling-Aling Waterfall di Desa Sambangan. Penelitian ini menggunakan metode penelitian kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi.Analisis data dilakukan dengan menggunakan model analisis data interaktif Miles dan Huberman. Analisis data terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu; reduksi data, penyajian data dan penarikan kesimpulan atau verifikasi.Hasil penelitian ini menunjukkan (1) sistem pencatatan aliran kas masuk dan aliran kas keluar pada pengelolaan Objek Wisata Aling-Aling Waterfall belum dipisahkan antara buku kas masuk dan keluar. (2) Praktik akuntabilitas dan transparansi dalam pengelolaan keuangan Objek Wisata Aling-Aling Waterfall ditunjukkan dengan digelarnya pertemuan secara rutin dengan seluruh anggota kelompok guna membahas posisi keuangan kelompok serta penyetoran tanda bukti penjualan tiket kunjungan kepada pihak BUMDes. (3) Alur proses pengelolaan keuangan pada Objek Wisata Aling-Aling Waterfall  dimulai dari BUMDes yang bertugas mengeluarkan tiket kunjungan, kemudian petugas TIC (Tourist Information Centre) bertugas untuk menjual tiket kunjungan kepada wisatawan. Pendapatan dari hasil penjualan tiket kunjungan ini setiap harinya akan disetorkan kepada Bendahara Kelompok Aling-Aling yang kemudian akan dikelola.
Menyelisik Strategi Pengelola LPD Desa Adat Pedawa dalam Menekan Non Performing Loan (NPL) Wahyuni, Luh Putu Novita; Dewi, Ni Wayan Yulianita
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.27469

Abstract

This research was conducted to explore the management strategy of LPD in Pedawa Customary Village in suppressing NPLs. The research method applied in this research was descriptive qualitative method. Data were obtained through in-depth interviews, observation and study of documents which were then analyzed byanalysis interactive model from Milesand Huberman (1967). The results show that the occurrence of NPL problems in LPD decreases after the implementation of nunda tetegenan sanctions as an ancient tradition in Pedawa Customary Village. Nunda tetegenan consists of 3 levels, namely social sanctions, customary sanctions and witness sanctions. This nunda tetegenan sanction does not prohibit village manners from carrying out their obligations as religious people to carry out their yad activities, but rather delaying the right manners to acquire customary witnesses, postponing negen kena-kenaan banten piodalan but still being able to offer other offerings, and delaying the right to obtain services from Customary Villages.
Penentuan Harga Pokok Produksi Cengkeh di Catur Desa (Desa Gobleg, Desa Munduk, Desa Gesing, dan Desa Umejero) Wiratama, agus ari; Dewi, Ni Wayan Yulianita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29276

Abstract

This study aims to understand and reveal the determination of the cost of production of cloves among farmers in Catur Desa (Gobleg Village, Munduk Village, Gesing Village, and Umejero Village). This study used qualitative research methods. Data collection was done by means of interviews, observation and documentation. The method used in this research is descriptive qualitative with an empirical study approach. The results of this research. The calculation of the cost of goods manufactured by farmers does not use the existing theoretical basis, but they only remember the huge costs they have spent and calculate as much as they can. Each distributor has a predetermined basic price, but in reality farmers still use the cost of goods that has been determined from each collector (distributor) in each village. The implication of this research is that in practice the results of this study have positive implications for the parties involved in this research. With the determination of the cost of production carried out by the author, it can help petanni to calculate the cost of production which should be able to determine the profitability obtained by farmers. This research is very helpful later for farmers to start recording costs so that they can calculate the cost of production and find out the resulting profitability. In theory, the cost of goods manufactured theory states that the cost of goods manufactured is the basis for determining the selling price. To determine the selling price, it is important for farmers to know the costs required to produce the cloves for sale..
Pengaruh Jangka Waktu Pinjaman, Tingkat Suku Bunga dan Pengendalian Internal terhadap Kredit Macet pada LPD di Kecamatan Kuta Selatan Utami, Ni Komang Feby; Dewi, Ni Wayan Yulianita
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.v11i3.34483

Abstract

This study aims to determine the effect of partial loan tenure, interest rates and internal control on bad credit. The research method used is a quantitative method. The object of this research is the Village Credit Institution in South Kuta District. The subjects of this study were the chairman, treasurer and credit department. LPD in South Kuta sub-district. The research data were collected using a questionnaire. Data analysis was performed using regression analysis. The results showed that the loan period and internal control partially had a negative effect on bad credit and the interest rate partially had a positive effect on bad credit.
Penerapan Asas Kekeluargaan Dalam Sistem Pengendalian Internal Pemberian Kredit Di Koperasi Kredit Swastiastu Komang Ryan Krisna Satriadi; Ni wayan Yulianita Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26763

Abstract

 This study aimed to determine how was the implementation of kinship principle in the internal control system of credit provision in Swastiastu Credit Cooperative. Swastiastu Credit Cooperative is a type of savings and loan cooperative that has good potential and performance so that in 2019, Swastiastu Credit Cooperative is one of the cooperatives based on representing the province of Bali and already has cooperative branches in each region. This study applied qualitative methods. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Swastiastu Credit Cooperative and the informants of this study are from the management of the Swastiastu Credit Cooperative. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that the application of the principle of kinship as a system of internal control of granting credit remains based on the law. However, in its application, the principle of kinship applies to the making of initial agreements for loan applications and monitoring and coaching in repaying loans. With the application of the principle of kinship can minimize the amount of bad credit in the Singaraja Swastiastu Credit Cooperative
Co-Authors agus ari Wiratama Anggarista, Made Meila ASIH, ETHYA TRE WIDHY Astawa, Nyoman Puja Astria, Putu Ria Brahmanda Krisna Dewi, Ida Ayu Nyoman Deviana, I Dewa Ayu Ade Diota Prameswari Vijaya Ekawati, Luh Putu Ekawati Ethya Tre Widhy Asih Gede Dito Sanjaya Haloho , Ida Royani I Putu Gede Diatmika Indrawati, Luh Sri Intan Hadriyani Kadek Rina Marlina Kadek Yoga Ari Putra Kertiasih, Ni Komang Komang Ryan Krisna Satriadi Luh Ayu Dewi Handayani Luh Putu Ekawati Luh Putu Novita Wahyuni M. Rega, Ghozaly M. Rudi Irwansyah Made Denny Oktariyana Made Sintya Ega Yani Marlina, Kadek Rina Ngurah Bagus Sony Aditya Ni Kadek Sinarwati Ni Komang Feby Utami Ni Luh Putu Eka Widiartini Ni Luh Sri Budi Lestari Ni Made Meli Darma Yanthi Nopa Andriani, Gusti Ayu Nyoman Puja Astawa Pramana, Putu Erwin Satya Arya Putri, Kadek Tiana Putu Eka Wati Putu Ekawati Putu Erwin Satya Arya Pramana Putu Ratih Windyani Putu Ria Astria Riski Widyaswara, Kadek Mas Sanita Hermayani Satriadi, Komang Ryan Krisna Savitri, Ni Luh Asri Sintia Dewi, Ni Putu Utami, Ni Komang Feby Wahyuni, Luh Putu Novita Winata, I Gede Pramudja Harja Winata Wiratama, agus ari Wulan, Ni Luh Laksmitha Wulan Savitri