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All Journal ETIKONOMI E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL RISET AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jurnal Pengabdian Masyarakat AbdiMas REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Paulus Journal of Accounting (PJA) International Journal of Applied Science and Sustainable Development (IJASSD) Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Reflection: Education and Pedagogical Insights Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective IECON: International Economics and Business Conference SENEMA
I Gusti Ayu Asri Pramesti
Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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INTELLECTUAL CAPITAL, PARTISIPASI ANGGARAN, PENGAWASAN INTERNAL, KOMITMEN ORGANISASI, DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA LPD I Gusti Ayu Asri Pramesti; I Dewa Made Endiana; Ni Kadek Ayu Suryanita Dewi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 12 No. 1 (2023): Jurnal Bakti Saraswati
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Lembaga Perkreditan Desa merupakan lembaga keuangan mikro berbasis masyarakat adat yang berada di bawah naungan desa adat dan telah memberikan banyak manfaat bagi masyarakat desa di bidang pengembangan ekonomi dan sosial. Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual, partisipasi anggaran, pengendalian intern, komitmen organisasi, dan budaya tri hita karana terhadap kinerja LPD di Kecamatan Sukawati. Populasi penelitian adalah seluruh LPD yang ada di Kecamatan Sukawati. Sampel ditentukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 66 responden yang terdiri dari Ketua LPD dan Ketua Badan Pengawas LPD di Kecamatan Sukawati. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa komitmen organisasi dan budaya tri hita karana berpengaruh positif terhadap kinerja LPD di Kecamatan Sukawati, sedangkan modal intelektual, partisipasi anggaran dan pengendalian intern tidak berpengaruh terhadap kinerja LPD di Kecamatan Sukawati
Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Rusgowanto, Fransisca Hanita; Pramesti, I Gusti Ayu Asri
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA OPERASIONAL KOPERASI SIMPAN PINJAM DI KECAMATAN DENPASAR UTARA TAHUN 2015-2018 Ni Kadek Putri Nadia Utami; I Gusti Ayu Asri Pramesti
Paulus Journal of Accounting (PJA) Vol. 2 No. 1 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Koperasi memiliki peran penting dalam perkembangan perekonomian di Indonesia dalam hal meningkatkan kesejahteraan masyarakat. Koperasi dikatakan berhasil apabila kinerja operasional koperasi tersebut berjalan dengan baik. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan kredit, jumlah nasabah debitur, pertumbuhan tabungan, dan pertumbuhan deposito terhadap kinerja operasional pada Koperasi Simpan Pinjam di Kecamatan Denpasar Utara Tahun 2015-2018. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan kredit, jumlah nasabah debitur, pertumbuhan tabungan, dan pertumbuhan deposito terhadap kinerja operasional. Sampel yang digunakan dalam penelitian ini sejumlah 56 koperasi. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa pertumbuhan tabungan berpengaruh positif terhadap kinerja operasional, pertumbuhan deposito berpengaruh negatif terhadap kinerja operasional, sedangkan kredit dan jumlah nasabah debitur tidak berpengaruh terhadap kinerja operasional Koperasi Simpan Pinjam di Denpasar Utara.  
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method, and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
Riding the Waves of Change: The Future of Education 2030 and Beyond Indriani, Made Novia; Pramesti, I Gusti Ayu Asri; Gunawan, Juniati; CG, John LEE; Rozario, Sean Patrick; Tian, Christina
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3244

Abstract

Entering the current era of globalization, there have been many changes, such as climate, health, and welfare, which of course require balanced adaptation and education. This research aims to provide educational changes with the adaptation of the younger generation to cope with climate and environmental changes. The changes needed include curriculum, educator mindset, infrastructure, and teaching methods. This research uses qualitative methods for analysis and evaluation. The research process was conducted through literature studies, discussions, and observations to obtain solutions to the phenomena that occurred. There are four important things that need to be considered related to the phenomenon, namely climate, health, welfare, and education in Indonesia. Based on the results of the study and discussion, it can be concluded that climate, health, welfare, and education play an important role in creating change, including from universities. Prioritizing the development of educational institutions that are modern, ethical, responsible, responsive, and have complete facilities is the main way to create equal access to education. This study contributes to the importance of facing the wave of change and preparing to create a new education in the future.
Identification of Key Variables in the Existence of Prima Dana Mandiri Cooperatives Through the Application of the MICMAC Method Pramesti, I Gusti Ayu Asri; Putra, Gde Bagus Brahma
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.728

Abstract

Cooperatives are the cornerstone of the national economy based on family principles. The development of cooperatives in Bali has good potential in the future. Prima Dana Mandiri Multipurpose Cooperative is one of the cooperatives in Badung Regency and is undergoing experience development. The results of the Focus Group Discussion were analyzed using the Matrix of Cross Impact Multiplications Applied to aClassification (MICMAC) Software. Several key variables play a role in the existence of Prima Dana Mandiri Multi-Business Cooperative
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
Riding the Waves of Change: The Future of Education 2030 and Beyond Indriani, Made Novia; Pramesti, I Gusti Ayu Asri; Gunawan, Juniati; CG, John Lee; Rozario, Sean Patrick; Tian, Christina
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3244

Abstract

Entering the current era of globalization, there have been many changes, such as climate, health, and welfare, which of course require balanced adaptation and education. This research aims to provide educational changes with the adaptation of the younger generation to cope with climate and environmental changes. The changes needed include curriculum, educator mindset, infrastructure, and teaching methods. This research uses qualitative methods for analysis and evaluation. The research process was conducted through literature studies, discussions, and observations to obtain solutions to the phenomena that occurred. There are four important things that need to be considered related to the phenomenon, namely climate, health, welfare, and education in Indonesia. Based on the results of the study and discussion, it can be concluded that climate, health, welfare, and education play an important role in creating change, including from universities. Prioritizing the development of educational institutions that are modern, ethical, responsible, responsive, and have complete facilities is the main way to create equal access to education. This study contributes to the importance of facing the wave of change and preparing to create a new education in the future.
How Firm Characteristics Affect the Dividend Policy of Listed Banking Companies on The Indonesian Stock Exchange in 2019-2021 Saitri, Putu Wenny; Mendra, Ni Putu Yuria; Pramesti, I Gusti Ayu Asri; Renaldo, Nicholas
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.13

Abstract

This study aims in this study to determine the effect of profitability, managerial ownership, liquidity, company size, and debt policy on dividend policy. The population in this study is the population in this study, namely all banking companies registered on the Indonesia Stock Exchange (IDX) in 2019-2021, namely 46 banking companies with a total sample of 41 companies determined by the purposive sampling method. The data analysis technique used in this study is multiple linear regression, coefficient of determination, t-test, and F-test. Based on the research results, it can be seen that Profitability has a positive effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Managerial Ownership and Debt Policy have a negative effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Meanwhile, Liquidity and Company Size Have No Effect on Dividend Policy in banking companies listed on the Indonesia Stock Exchange for 2019-2021. The adjusted R square value in this study is still not strong, namely 0.442 or 44.2% so further research is expected to be able to increase the adjusted R square value by examining and adding other variables which in theory have an influence on dividend policy. The advice that can be given by researchers is that in the future the company is expected to be able to increase its profitability so that later the company is able to distribute high dividends to its investors.
Tri Hita Karana Philosophy in Ethical Leadership of Village Credit Institutions Pramesti, I Gusti Ayu Asri; Renaldo, Nicholas
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i2.41

Abstract

Bali has several institutions based on cultural values, traditions and customs. Tri Hita Karana is a basic concept used by indigenous people in Bali as a guide in living life. The concept of Tri Hita Karana is also a foundation in organizations, one of which is the Village Credit Institution (LPD) in Bali. The Village Credit Institution is an institution formed by the village that functions to manage village finances with the aim of improving welfare. The success of LPD cannot be separated from the ethical role of the leaders. This article aims to provide an understanding of the philosophy of Tri Hita Karana in ethical leadership from the perspective of the philosophy of science ontology, epistemology, and axiology.
Co-Authors Adella, Made Priska Andika, Ary Wira CG, John LEE Daniel Raditya Tandio Daniel Raditya Tandio Desak Putu Devi Ardilia Desy Purnami Singgih Putri Ernawatiningsih, Ni Putu Lisa Etty Murwaningsari Fransisca Hanita Rusgowanto Gde Bagus Brahma Putra Gde Bagus Brahma Putra I Dewa Made Endiana Juniati Gunawan, Juniati K. Budiartha Krisna Kurniari Made Novia Indriani Made Priska Adella Made Santana Putra Adiyadnya Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Suryanita Dewi Ni Kadek Putri Nadia Utami Ni Kadek Putri Nadia Utami Ni Ketut Rasmini Ni Made Sunarsih Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Lisa Ernawatiningsih Ni Putu Sri Mariyatni Ni Putu Yuria Mendra Ni Wayan Lilik Amelia Ni Wayan Windy Oktavani Dewita Sari Nicholas Renaldo Putu Kepramareni Putu Wenny Saitri Rozario, Sean Patrick Sevendy, Tandy Sistya Rachmawati Siti Zubaidah Sri Widiasih Sudane, Gede Agus Suhardjo Tian, Christina