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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha KEUNIS Daya Saing : Jurnal Ilmu Manajemen Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Social Science and Business GANEC SWARA Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Moneter : Jurnal Keuangan dan Perbankan Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Kompetitif Jurnal Pengabdian Masyarakat Mentari
Mertyani Sari Dewi ., Mertyani Sari Dewi
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MOTIVATION MODERATES THE EFFECT OF INTERNAL CONTROL SYSTEMS AND BUDGETARY PARTICIPATION ON INDIVIDUAL PERFORMANCE Dewi, Mertyani Sari
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24341

Abstract

Good governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.
Faktor - Faktor Yang Mempengaruhi Kinerja Pemerintah Daerah (Studi Empiris Pada SKPD Kabupaten bangli) ., Mertyani Sari Dewi; ., Nyoman Ari Surya Darmawan, S.E., Ak.; ., Desak Nyoman Sri Werastuti, S.E., Ak.
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.v3i1.5317

Abstract

Tujuan dari penelitian ini adalah untuk meneliti secara empiris faktor – faktor yang mempengaruhi kinerja pemerintah daerah. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini adalah pegawai negeri sipil (PNS) pada bagian keuangan pada SKPD Kabupaten Bangli di mana jumlah responden sebanyak 81 orang. Teknik analisis data yang digunakan yaitu uji regresi linier berganda. Data dianalisis dengan menggunakan software SPSS versi 19. Hasil dari penelitian ini menunjukan bahwa: (1) terdapat pengaruh yang positif dan signifikan antara partisipasi penyusunan anggaran terhadap kinerja pemerintah daerah. (2) terdapat pengaruh yang positif dan signifikan antara kualitas sumber daya manusia terhadap kinerja pemerintah daerah. (3) terdapat pengaruh yang positif dan signifikan antara sistem pengendalian intern pemerintah terhadap kinerja pemerintah daerah. (4) terdapat pengaruh yang positif dan signifikan antara pengawasan fungsional terhadap kinerja pemerintah daerah. (5) terdapat pengaruh yang positif dan signifikan antara penerapan sistem informasi akuntansi terhadap kinerja pemerintah daerah. Kata Kunci : partisipasi penyusunan anggaran, kualitas sumber daya manusia (SDM), sistem pengendalian intern pemerintah (SPIP), pengawasan fungsional, penerapan sistem infomasi akuntansi (SIA) dan kinerja pemerintah daerah. The purpose of this study was to observe empirically several factors that contributed the local government performances. The samples were selected by using a purposive sampling method, involving all the staff of government employees on the financial section around the work units of Bangli local government with the total number of 81 respondents. Source of data in this study are primary data. It was a quantitatvive study where the data were collected by using sets of questionnaire measured by using Liker Scale. The data were analyzed by using multiple linear regression supported by SPSS version 19 software. The results of the study indicated that: (1) there was a positive and significant effect of budgeting participation on the local government’s staff performances, (2) there was a positive and significant effect of the quality of human resources on the local government’s staff performances. (3) there was a positive and significant effect of the government internal control system on the staff’s performanes. (4) There was a positive and significant effect of functional supervision on the staff performances. (5) There was a significant positive effect of the implementation of accounting information system on the staff’s performances of the local government. keyword : budgeting, human resources, internal control, supervision, accounting information system and performances
Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Trisnawati, Ni Luh De Erik; Dewi, Mertyani Sari; Aryawati, Ni Putu Ari
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26566

Abstract

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show  that  (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value  than other by investor.
Good Corporate Governance Enhancing Employee Performance Adnyana, I Putu Agus; Dewi, Mertyani Sari
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26727

Abstract

The lack of good governance in government institutions is characterized by inefficient organization and bureaucracy, poor quality of services to the public, difficulty eradicating Corruption, Collusion and Nepotism and lack of community participation in development. This study aims to examines the effect of Good Corporate Governance on the performance of employees of the Agriculture and Animal Husbandry Office of Buleleng Regency. Good Corporate Govenance is measured in terms of fairness, transparency, accountability and responsibility. This study uses a quantitative approach. The population in this study were all employees of the Agriculture and Animal Husbandry Office of Buleleng Regency, both permanent, outsourced and contract employees who totaled 64 people. The number of samples used was 64 employees because the sampling technique used the saturated sample technique. Data was collected using a questionnaire, of the 64 questionnaires distributed, 64 questionnaires were returned with a response rate of 100%. To test the hypothesis, a regression analysis was carried out using SPSS version 17.00 for Windows. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is tested. This study shows that Good Corporate Governance (fairness, transparency, accountability and responsibility) has a positive influence on employee performance.
Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress Dewi, Mertyani Sari; Ferayani, Made Dwi; Eka Kusuma, Gusti Putu
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28389

Abstract

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness  personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.
The Influence of Brand, Product Quality and Price on Sales Volume of Samana Mart Stores Suardika, I Ketut; Sari Dewi, Mertyani
International Journal of Social Science and Business Vol 5, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.34766

Abstract

Sales volume is the final result achieved by the company from product sales made by the sales department. Sales volume is calculated based on the assumed target with the realization achieved. Sales volume does not separate in cash or credit, but is calculated as a whole from the total achieved. So if the sales volume increases and distribution costs decrease, the company's profit achievement level increases. On the other hand, if the sales volume decreases, the company's profit will decrease. This study aims to determine the effect of brand, product quality and price on sales volume. This research was conducted at the Samana Mart Store. Data collection techniques using a questionnaire, with a sampling technique to 94 consumers. Data analysis used research instrument test, classical assumption test, multiple linear regression test, determination test and significance test with t test. The results show that the brand has a significant effect on sales volume where the more famous the brand at the Samana Mart Store, the higher the sales volume. The results of the second study, product quality has a significant effect on sales volume, the better the quality of the products owned by the Samana Mart Store, the higher the sales volume. Furthermore, the final result, price has a significant effect on volume, so it can be said that the higher the price, the more competitive the prices offered by Samana Mart Stores, the higher the sales volume.
Kompensasi, Budaya Organisasi, Dan Lingkungan Kerja Pada Komitmen Organisasi Dan Implikasinya Pada Kinerja Pengelola Anggaran Mertyani Sari Dewi
ARTHA SATYA DHARMA Vol 13 No 2 (2020): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh kompensasi, budaya organisasi, dan lingkungan kerja pada komitmen organisasi dan implikasinya pada kinerja pengelola anggaran. Penelitian ini dilakukan pada pejabat pengelola anggaran pada seluruh Organisasi Perangkat Daerah Kabupaten Bangli. Jumlah responden adalah 246 pengelola anggaran yang dipilih dengan metode sampling jenuh. Data dalam penelitian ini adalah data primer. Data tersebut diperoleh dengan menggunakan kuesioner. Penelitian ini menggunakan Partial Least Square (PLS). Hasil pengujian hipotesis menunjukkan bahwa kompensasi tidak berpengaruh pada komitmen organisasi, sedangkan budaya organisasi dan lingkungan kerja berpengaruh positif pada komitmen organisasi. Komitmen organisasi, kompensasi, dan budaya organisasi berpengaruh positif pada kinerja pengelola anggaran, sedangkan lingkungan kerja tidak berpengaruh pada kinerja pengelola anggaran. Budaya organisasi dan lingkungan kerja berpengaruh positif pada kinerja pengelola anggaran melalui komitmen organisasi, tetapi komitmen organisasi tidak mampu memediasi pengaruh kompensasi pada kinerja pengelola anggaran.
Sistem Pengendalian Intern Dan Partisipasi Anggaran Pada Kinerja Individu Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Mertyani Sari Dewi
ARTHA SATYA DHARMA Vol 13 No 1 (2020): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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

Abstract

Salah satu cara yang diyakini dan mempengaruhi suatu keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran.Tata kelola yang baik (good governance) pemerintahan yang baik dapat diwujudkan dengan berbagai upaya perbaikan yang terus dilakukan pemerintah untuk mencapai kinerja yang tinggi dengan menyempurnakan sistem administrasi negara secara menyeluruh. Tujuan dari penelitian ini untuk memperoleh bukti empiris mengenai pengaruh sistem pengendalian intern dan keikutsertaan dalam menyusun anggaran pada kinerja individu dengan komitmen organisasi sebagai pemoderasi. Penelitian ini diuji menggunakan model persamaan struktural (Structural Equation Modeling-SEM) berbasis variance atau Component based SEM dengan alat analisis SmartPLS 3.0. Hasil penelitian menyatakan bahwa sistem pengendalian intern berpengaruh positif signifikan pada kinerja individu. Sedangkan partisipasi penyusunan anggaran berpengaruh positif namun tidak signifikan terhadap kinerja individu. Hasil penelitian juga menunjukkan bahwa komitmen organisasi mampu memperkuat sistem pengendalian intern dan keikutsertaan dalam menyusun anggaran pada kinerja individu.
Analisis Pertumbuhan Dana Pihak Ketiga Dan Pengaruhnya Terhadap Likuiditas Mertyani Sari Dewi; Ni Made Rianita
ARTHA SATYA DHARMA Vol 14 No 1 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

The purpose of this study was to determine the growth of third party funds and their effect on liquidity in the LPD Desa Pakraman Gerokgak. The population in this study was the monthly balance sheet financial statements at the LPD,while the sampling was carried out using the LPD data sample in the form of balance reports for the last 5 years 2016-2020 period. The results showed that the Growth of Third Party Funds on Liquidity by calculating the growth ratio and the Loan to Deposit Ratio (LDR) ratio. The growth of third party funds has fluctuated on average around 1.39% each month and the Loan to Deposit Ratio (LDR) from 2014 to 2018 has reached a fairly good value from the criteria for assessing bank soundness based on the established liquidity aspects.
Assessing The Ethical Behavior Of Accounting Accounts Through The Application Of The Tri Kaya Parisudha Philosophy On Equity Sensitivity and Ethical Sensitivity DEWI, MERTYANI SARI; SARI DEWI, KOMANG TRISNA; FERAYANI, MADE DWI
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38070

Abstract

Every person or worker in the world of work from various professions basically must be able to always prioritize ethical attitudes in carrying out their duties and obligations at work. The success of an information system cannot be separated from human behavior. The government must pay attention to the ability of its employees because they are required to have accountability that is able to develop a good and well-established reporting system. In order to realize effective financial administration, the role of PPK OPD is very vital, in other words, its capabilities and skills in preparing OPD Financial Report documents. The government must pay attention to the ability of its employees because they are required to have accountability that is able to develop a good and well-established reporting system. The phenomenon that can be observed in the development of the public sector today is the increasing demand for the implementation of public accountability by public sector organizations such as: central and local governments, government work units, departments and state institutions. Bangli Regency area which gets different opinions from BPK RI every year. The method used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. To obtain data, a questionnaire technique was used as a means of collecting data. Questionnaires will be distributed to 25 OPD Bangli Regency.The test results show empirical evidence that equity sensitivity has a significant positive effect on the ethical behavior of accounting actors. second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. third, the philosophy of tri Kaya parisudha strengthens the influence of ethical sensitivity on the ethical behavior of accounting actors. Fourth, the Tri Kaya Parisudha philosophy strengthens the influence of ethical sensitivity on the ethical behavior of accounting actors.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Ayu Restitiati Ari Surya Darmawan Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Ayu Purma Dewi Erik Trisnawati, Ni Luh De Gede Widiadnyana Pasek Gusti Putu Eka Kusuma I Ketut Suardika I Ketut Suardika I Putu Agus Adnyana I Putu Agus Adnyana ., I Putu Agus Adnyana Kadek Ayu Supriani Kadek Dena Krisnantara KADEK DIAN AYUNING SARI Kadek Doddy Purna Hendrawan Kadek Prita Ary Astini Kadek Sutawan Kasih, Ni Luh Sri KETUT SEPSI KASTIANI Komang Ayu Maryuni Ratih Komang Trisna Sari Dewi Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Luh Luji Purnami Made Dwi Ferayani . Ngurah Tedi Saniartha Ni Ketut Cantika Paraswani Ni Luh Eka Ayu Permoni Ni Made Rianita Ni Putu Ari Aryawati Nuryani, Ni Nyoman Juli Nyoman Sulasmi Nyoman Sulasmi Permoni, Ni Luh Eka Ayu Praningtyas, Desak Kadek Widhya Prayoga, I Putu Duta Putu Eka Nopiyani . Sri Ayuni, Ni Made Sri Kasih, Ni Luh Wedayanti, Kadek Ary