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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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Penentuan Harga Pokok Produksi Cengkeh di Catur Desa (Desa Gobleg, Desa Munduk, Desa Gesing, dan Desa Umejero) agus ari Wiratama; Ni Wayan Yulianita Dewi
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..
Akuntabilitas Pengelolaan Keuangan Desa Adat (Studi pada Desa Adat Buleleng, Kecamatan Buleleng, Kabupaten Buleleng) Putu Erwin Satya Arya Pramana; Ni wayan Yulianita Dewi
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.  
Reaksi Pasar terhadap Pernyataan Resmi Badan Pemeriksa Keuangan terkait Mega Skandal Jiwasraya Ethya Tre Widhy Asih; Ni Wayan Yulianita Dewi
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. 
Mengungkap Peran Sanksi Adat untuk Mengurangi Potensi Kredit Macet pada Lembaga Perkreditan Desa Kadek Rina Marlina; Ni Wayan Yulianita Dewi
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.
Pengaruh Jangka Waktu Pinjaman, Tingkat Suku Bunga dan Pengendalian Internal terhadap Kredit Macet pada LPD di Kecamatan Kuta Selatan Ni Komang Feby Utami; Ni Wayan Yulianita Dewi
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.
Akuntabilitas dan Transparansi Pengelolaan Keuangan Objek Wisata Aling-Aling Waterfall Sebagai Pendapatan Tambahan Desa Sambangan Nyoman Puja Astawa; Ni Wayan Yulianita Dewi
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) Luh Putu Novita Wahyuni; Ni Wayan Yulianita Dewi
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.
Pengaruh Aspek Green Accounting Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Intan Hadriyani; Ni Wayan Yulianita Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aspek green acounting terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kemudian aspek green accounting diproyeksikan dengan kinerja lingkungan, pengungkaan lingkungan, produk ramah lingkungan, biaya lingkungan dan aktivitas lingkungan yang dipoyeksikan dengan Rerun on Assets (ROA) & Return on Equity (ROE). Jenis penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yaitu sebanyak 193 perusahaan. Sampel penelitian ini ditentukan dengan teknik purposive sampling dengan kriteria penentuan sampel yaitu perusahaan manufaktur yang terdaftar di BEI selama periode 2015-2019, perusahaan yang memiliki laporan tahunan dan keberlanjutan periode 2015-2019 serta perusahaan yang secara konsisten mengungkapkan tanggung jawab sosial periode 2015-2019, sehingga diperoleh sampel sejumlah 11 perusahaan. Kemudian data dianalisis dengan beberapa analisis regresi linier berganda dengan memanfaatkan aplikasi SPSS 22. Hasil penelitian menunjukkan bahwa kinerja lingkungan, pengungkapan lingkungan, produk ramah lingkungan, biaya lingkungan dan aktivitas lingkungan berpengaruh terhadap profitabilitas baik
PERAN PEREMPUAN HINDU DALAM PENGELOLAAN KEUANGAN DAN PENERAPAN AKUNTANSI MENUJU KELUARGA HINDU YANG SUKHINAH DI MASA PANDEMI COVID-19 Made Denny Oktariyana; Putu Ekawati; Ni Wayan Yulianita Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2075

Abstract

The importance of financial management by Hindu women and the application of household accounting in Hindus, especially during the covid-19 pandemic, aims to increase living standards, the standard of living in question is so that families are always harmonious, sukhinah avoids financial problems, as well as a long-term investment. for families, especially children so that they can receive higher education in the future. Planning will guide Hindu women and invite them to clearly manage what kind of financial future might be achieved in accordance with the dynamics of their current abilities, potential, and income. In the household, women act as wives and housewives who have heavy obligations and responsibilities. The Covid-19 pandemic means that the universe around the world is affected by an epidemic as it is today, then how can yadnya run like the culture in Hindu society in Bali so that it remains sustainable, Ida Rsi Agung said that Hinduism is flexible and universal, and not difficult. run it according to the teachings of Shiva Sidanta. Rong Tiga Kemulan, Taksu, Tri Kahyangan and Padma Tiga. This study uses a qualitative method that uses the theoretical basis of phenomenological studies. Data collection techniques were carried out by observation, in-depth interviews, and documentation. The sampling technique used was purposive sampling. Data validity using triangulation. The results of this study explain that the informants practice accounting in their household and are recorded by their wives. The important role of financial management and application in the family is to distribute income and expenses to meet household needs and prevent families from debt activities.
Analisis Penentuan Harga Pokok Produksi Dan Harga Jual Produk Seragam Sekolah Pada UD. R. Cemerlang Singaraja Ni Luh Sri Budi Lestari; Ni Wayan Yulianita Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.37124

Abstract

The study aimed at identifying the principal method for producing and selling the school uniform products in the UD. R. Cemerlang Singaraja. The study was designed using interactive model and qualitative data analysis techniques from Miles and Huberman. The subject and object of this research is the management of UD. R. Cemerlang Singaraja and methods of determining the cost of production and selling price. Data collection methods include interviews, observation and documentation. Research shows that factory overhead calculation and direct labor costs have not been detailed, in record-keeping and calculating not all the costs in detailed grouping, there is a discrepancy between the UD. R. Cemerlang Singaraja engineering and cost-based authors, according to the accounting theory of cost, due to the cost of machine reduction, PPN, rijek and discrepancies, the company has made a note of all charges issued in a simple way and has not applied the principal custom card usage. Keywords: Cost of Production, Selling Price, Factory Overhead Cost
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