Garuda - Garba Rujukan Digital

PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop spiritual strength, self-control, personality, intelligence, noble character, and skills needed by themselve, and society. Good competence is one aspect that can improve student learning outcomes. Student competency is not the same as those of other student.  Competency can be formed from outside or from within the individual itself. Family support, environment, and the condition of facilities and infrastructure is one factor that give a big impact to person’s competencies. A person's behavior will be characterized by the nature of his personality. Locus of control and self-efficacy are two traits that able to change a person's behavior into one action or effort to carry out the learning process. The respondents of this study were Accounting students of Warmadewa University which already passed the 7’th semester. Data were collected by questionnaire technique. This research used multiple linear regression analysis to analyze the data. The results showed that internal locus of control and self-efficacy have a positive and significant effect while external locus of control has a positive but not significant effect in the accounting section.   Keywords: Internal Locus of Control, External Locus of Control, Self Efficacy, and Understanding of Accounting  

Peningkatan Pengetahuan Pengusaha Gamelan Desa Tihingan Kabupaten Klungkung Damayanti, Ni Nyoman Sri Rahayu; P. Putra, I Gst. B Ngr.; Pertama, I Gde Agung Wira
International Journal of Community Service Learning Vol 3, No 4 (2019): November 2019
Publisher : Universitas Pendidikan Ganesha

Gamelan Gunadi merupakan salah satu usaha yang bergerak di bidang pembuatan gamelan. Usaha yang terletak di Kabupaten Klungkung Kecamatan Tihingan, Propnsi Bali ini membuat berbagai macam jenis gamelan seperti gong, kecek, riyong, dan masih banyak yang lainnya. Mitra ini tidak hanya menerima pesanan gamelan, namun juga menerima pesanan perbaikan gamelan yang rusak. Terdapat beberapa kendala yang dihadapi mitra ketika melaksanakan operasional usahanya yaitu keterbatasan akan pengetahuan mengenai pencatatan keuangan serta keterbatasan dalam memasarkan usahanya. Hal tersebut yang mendorong penulis untuk melaksanakan pengabdian pada mitra ini. Terdapat beberapa kegiatan yang dilakukan untuk mengatasi kendala tersebut yaitu pelatihan penyusunan catatan keuangan cash on hand dan kas pada bank, serta melakukan penyuluhan strategi marketing yang efektif dan efisien serta mudah diimplementasikan oleh mitra. Kegiatan tersebut seluruhnya telah terlaksan. Setelah pelaksanaan penyuluhan, terdapat perubahan yang dirasakan oleh mitra yaitu mitra kini sudah bisa melakukan pencatatan keuangan sederhana sehingga yang bersangkutan mengetahui aliran kas usahanya baik yang cash on hand ataupun kas pada bank. Selain itu, mitra kini telah menguasai strategi pemasaran word of mouth yang diyakini mampu memperkenalkan usahanya serta mampu meningkatkan jumlah konsumen bagi usahanya. Kata Kunci: Gamelan, Catatan Keuangan, Word of Mouth.

PENDAMPINGAN USAHA KACANG MENTIK DI DESA CELUK Damayanti, Ni Nyoman Sri Rahayu; Sanjaya, I Ketut Puja Wirya; Suwitari, Ni Ketut Etty
Jurnal Abdi Masyarakat Vol 4, No 2 (2021): Jurnal Abdi Masyarakat Mei 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v4i2.1728

Mitra merupakan pemilik usaha kacang mentik di Desa Celuk yaitu Kacang Pandawa. Perputaran persediaan barang dagang yang cukup tinggi seharusnya disertai dengan pencatatan persediaan yang memadai. Hal tersebut dilakukan untuk meminimalisasi adanya kemungkinan kehilangan persediaan serta kerusakan persediaan tanpa sepengetahuan pemilik. Kondisi tersebut akan menyebabkan kerugian bagi usaha mitra. Mitra juga belum memiliki pencatatan secara teratur atas penjualan produk usahanya. Mitra kerap mengeluh bahwa persediaan bahan baku produknya cepat mengalami kerusakan. Berdasarkan atas permasalahan tersebut, maka telah dilakukan program pengabdian berupa penyuluhan dan pelatihan pencatatan persediaan dan penjualan. Selain itu akan dilakukan penyuluhan mengenai teknik penyimpanan persediaan bahan baku. Penyuluhan dilakukan secara langsung kepada mitra dilengkapi dengan sesi diskusi. Pelatihan pencatatan persediaan serta pencatatan penjualan dilakukan dengan metode ceramah dan diskusi. Setelah itu dilanjutkan dengan melakukan praktik secara langsung pada buku pencatatan yang telah didesain khusus oleh tim pengabdian. Setelah diberikan pendampingan, mitra kini telah mampu membuat pencatatan persediaan barang dagang serta pencatatan penjualan dengan baik pada buku khusus yang telah dipersiapkan tim pengabdian. Mitra juga kini memiliki pemahaman mengenai tata cara penyimpanan persediaan bahan baku agar tidak mudah rusak.

Peningkatan Pengetahuan Pengusaha Gamelan Desa Tihingan Kabupaten Klungkung Damayanti, Ni Nyoman Sri Rahayu; P. Putra, I Gst. B Ngr.; Pertama, I Gde Agung Wira
International Journal of Community Service Learning Vol. 3 No. 4 (2019): November 2019
Publisher : Universitas Pendidikan Ganesha

Gamelan Gunadi merupakan salah satu usaha yang bergerak di bidang pembuatan gamelan. Usaha yang terletak di Kabupaten Klungkung Kecamatan Tihingan, Propnsi Bali ini membuat berbagai macam jenis gamelan seperti gong, kecek, riyong, dan masih banyak yang lainnya. Mitra ini tidak hanya menerima pesanan gamelan, namun juga menerima pesanan perbaikan gamelan yang rusak. Terdapat beberapa kendala yang dihadapi mitra ketika melaksanakan operasional usahanya yaitu keterbatasan akan pengetahuan mengenai pencatatan keuangan serta keterbatasan dalam memasarkan usahanya. Hal tersebut yang mendorong penulis untuk melaksanakan pengabdian pada mitra ini. Terdapat beberapa kegiatan yang dilakukan untuk mengatasi kendala tersebut yaitu pelatihan penyusunan catatan keuangan cash on hand dan kas pada bank, serta melakukan penyuluhan strategi marketing yang efektif dan efisien serta mudah diimplementasikan oleh mitra. Kegiatan tersebut seluruhnya telah terlaksan. Setelah pelaksanaan penyuluhan, terdapat perubahan yang dirasakan oleh mitra yaitu mitra kini sudah bisa melakukan pencatatan keuangan sederhana sehingga yang bersangkutan mengetahui aliran kas usahanya baik yang cash on hand ataupun kas pada bank. Selain itu, mitra kini telah menguasai strategi pemasaran word of mouth yang diyakini mampu memperkenalkan usahanya serta mampu meningkatkan jumlah konsumen bagi usahanya. Kata Kunci: Gamelan, Catatan Keuangan, Word of Mouth.

Auditors’ Professional Commitment and Fraud Detection Responsibility: The Importance of Religiosity Damayanti, Ni Nyoman Sri Rahayu
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6450

The auditor's obligation to detect fraud is a key factors of fraud disclosure. Strong attachment to professional principles will increase the auditor's sense of responsibility to carry out investigative audits adequately, including detecting fraud. The inconclusive results of previous studies related to the association between professional commitment and fraud detection responsibility, prompt us to propose religiosity as moderating construct. The Triangle Model of Responsibility is used to explain the relationship among professional commitment, religiosity, and auditor responsibility in detecting fraud. This theory state that an individual has high responsibility when there is an obligation to behave in prescribed ways. The respondents are external government auditor who worked in audit board for at least 5 years. Data analysis technique use is SEM-PLS. The results show that the higher the professional commitment, the higher the fraud detection responsibility. On the other hand, religiosity partially moderates the relationship between professional commitment and fraud detection responsibility. This study could be a consideration for audit board to organize auditor training which could improve their sense of professional commitment and also a development activities that could strengthen their level of religiosity.

The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants Damayanti, Ni Nyoman Sri Rahayu; Pertama, I Gde Agung Wira
International Journal of Applied Business and International Management Vol 6, No 2 (2021): August 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i2.1100

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.

The Effect of Work Engagement and Self-Efficacy on Job Burnout of Credit Analyst Damayanti, Ni Nyoman Sri Rahayu
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v4i3.689

The purpose of this research is to determine the effect of work engagement and self-efficacy on credit analystâ€™s job burnout. Job burnout is one aspect that influence negligence in analyze a credit application. Job burnout is a condition with emotional fatigue, physical fatigue, and lack of energy which can cause a person's low performance. BRI is the largest profit bank in Indonesian banking industry and always grows up to 2017. High number of debtors and credit applications can also increase the workload and job burnout for the analyst. Job burnout can be minimized by a high work engagement between workers and their job. Work engagement is a condition when worker easier to manage work relationship and manage stress on work pressure. Selfefficacy also will prevent job burnout. Person with high self-efficacy has a good competence to face challenges in their workplace. This study used primary data source collected by questionnaire technique. Respondents in this study were credit analysts at Bank Rakyat Indonesia Renon Branch Office. Hypothesis was tested by using multiple linear regression analysis. The result showed that work engagement and self-efficacy had a negative and significant effect on job burnout of credit analyst.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search