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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Mirai Management Forum Manajemen Jurnal Pendidikan Teknik Mesin Undiksha ProBisnis : Jurnal Manajemen Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Journal of Governance, Taxation, and Auditing Experimental Student Experiences Jurnal Akuntansi Manado (JAIM) Jurnal Riset Manajemen dan Ekonomi Business and Investment Review Journal of Commerce Management and Tourism Studies Neraca Manajemen, Akuntansi, dan Ekonomi As-Syirkah: Islamic Economic & Financial Journal Journal of Management
I Gusti Ngurah Sanjaya
Politeknik Negeri Bali
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Analisis Rekrutmen Karyawan Melalui Media Online Pada Ini Vie Hospitality Adnyani, NK Nikita Putri; Sumetri, Ni Wayan; Sanjaya, I Gusti Ngurah
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.201

Abstract

The recruitment process is a step taken by the company to obtain the best human resources to fill the available positions. In today's modern era, recruitment methods are no longer limited to conventional methods, but also utilize online media to disseminate job vacancy information and attract suitable candidates. This research aims to find out what platforms are used in disseminating vacancy information and recruiting quality candidates, to find out the employee recruitment process through online media, to find out the obstacles to employee recruitment through online media, and to find out the effectiveness of employee recruitment through online media in Ini Vie Hospitality. This research is a qualitative research with data collection techniques through observation, documentation, and interviews with employees who have an understanding of the topic being studied. The findings of the study show that the recruitment process through online media has gone well, although there are still some obstacles. Overall, this method is considered effective in terms of the number of applicants obtained, cost efficiency, and time required during the process. Abstrak Proses rekrutmen merupakan langkah yang dilakukan oleh perusahaan untuk memperoleh sumber daya manusia terbaik guna mengisi posisi yang tersedia. Di era modern saat ini, metode rekrutmen tidak lagi terbatas pada cara-cara konvensional, melainkan juga memanfaatkan media online untuk menyebarluaskan informasi lowongan kerja serta menarik kandidat yang sesuai. Penelitian ini bertujuan untuk mengetahui platform apa saja yang digunakan dalam menyebarkan informasi lowongan dan menjaring kandidat berkualitas, untuk mengetahui proses rekrutmen karyawan melalui media online, untuk mengetahui kendala rekrutmen karyawan melalui media online, dan untuk mengetahui efektivitas rekrutmen karyawan melalui media online pada Ini Vie Hospitality. Penelitian ini merupakan penelitian kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara terhadap karyawan yang memiliki pemahaman mengenai topik yang dikaji. Temuan penelitian menunjukkan bahwa proses rekrutmen melalui media online telah berlangsung dengan baik, meskipun masih ditemui beberapa kendala. Secara keseluruhan, metode ini dinilai efektif dari sisi jumlah pelamar yang diperoleh, efisiensi biaya, dan waktu yang dibutuhkan selama proses berlangsung. Kata kunci: Rekrutmen karyawan: Media Online: Efektivitas
Analisis Peran Sistem Keuangan Desa Untuk Meningkatkan Tata Kelola Pemerintahan Yang Baik Melalui Akurasi Dan Akuntabilitas Pelaporan Keuangan Pemerintah Putra, Gede Sanjaya Adi; Sanjaya, I Gusti Ngurah; Yudha, Cokorda Krisna
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10249

Abstract

This study explores the role of financial report accuracy, accountability, and the implementation of village financial systems in promoting good governance in the management of village funds..A mixed-methods approach combining qualitative and quantitative techniques with a descriptive method was employed, involving 172 respondents from villages in the Denpasar area. The findings reveal that while village financial systems do not directly influence the implementation of good governance, they improve the quality of village financial reports, serving as a mediating variable in supporting good governance practices. The study recommends strengthening human resource capacity in accounting, providing technical support from the Financial and Development Supervisory Agency, and fostering village commitments to transparent financial reporting to build public trust and reinforce good governance implementation.
Transformation of Administrative Management with Artificial Intelligence (AI) Integration in Modern Office Environment through Systematic Journal Review Approach Ngurah Sanjaya, I Gusti; Ketut Lasmini, Ni; Supiatni, Ni Nyoman; Luh Putu Inten Rumini, Ni; Mas Suryaniadi, Sagung
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Administrative management has become more efficient with the integration of artificial intelligence (AI), automating repetitive tasks like data processing and document management. This reduces human workload and error rates. AI also supports decision-making by analyzing large datasets and identifying trends that inform strategic planning. However, challenges such as high investment costs, resistance to change, data privacy concerns, and algorithmic bias must be addressed for successful AI implementation, especially in modern office environments where AI is reshaping human roles. This study, Research on AI in Administrative Management: A Systematic Journal Review, uses a Systematic Journal Review methodology to examine both the benefits and challenges of AI integration in administrative tasks. Data was sourced from credible journals and analyzed using descriptive qualitative approaches and thematic synthesis to identify patterns, trends, and gaps in the literature. In conclusion, AI adoption is transforming office administration by enhancing automation and streamlining processes, resulting in cost savings, improved productivity, and timely document management. However, issues such as overreliance on technology, cyber threats, job displacement, and the erosion of human skills pose concerns. With proper planning and training, organizations can minimize these risks and fully leverage AI’s potential.
Financial Governance Assistance and Village Potential Optimization Towards an Independent and Prosperous Village in Senganan Village, Tabanan SANJAYA, I Gusti Ngurah; DEWI, A.A. Ayu Erna Trisna; MANUABA, Ida Bagus Made Putra; GUNA, I Gusti Ngurah Adi; DEWI, Gusti Ayu Putu Rosita
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1704

Abstract

Senganan Village, Tabanan Regency, faces fundamental problems in financial governance and village potential management, which hinder the achievement of community independence and prosperity. This Community Service Program (PKM) aims to increase the capacity of village officials in transparent and accountable financial management, as well as optimize local potential to encourage economic independence. The method used is participatory-educational mentoring, including quarterly monitoring and evaluation, outreach, training, and direct involvement in resolving BUMDes issues and budget planning. There has been an increase in village officials' understanding of financial management, the formation of a BUMDes Rescue Team, and the realization of financial governance socialization attended by all village elements. Program outputs have been published through online and print media. Ongoing mentoring is needed to ensure the sustainability of the program and the achievement of an independent and prosperous village
Culture and Taxation: Implementation of Tri Hita Karana in Accounting Information Systems for Regional Tax Optimization in Bali YUDHA, Cokorda Krisna; SANJAYA, I Gusti Ngurah
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1709

Abstract

This study aims to analyze the role of Technology Utilization in AIS and the Implementation of Tri Hita Karana Values on Tax Reporting and Regional Tax Optimization in Bali, with a focus on Village Credit Institutions (LPD) in Gianyar and Badung Regencies. The research method used is quantitative, with data collection through closed questionnaires distributed to 122 LPDs as a sample. Data analysis was conducted using the SmartPLS program to test the validity, reliability, and feasibility of the model, and to measure the influence of each variable on the research results. The results of the study show very interesting findings. The SEM-PLS analysis shows that Technology Utilization in AIS and the Implementation of Tri Hita Karana Values show a positive contribution to improving Tax Reporting and Regional Tax Optimization. Analysis of the description of respondents' answers shows responses that only reach the Fair category. Both findings indicate that LPDs can play a role in improving Tax Reporting and Regional Tax Optimization in the future. The current condition shows that LPDs are still not ready to be involved in tax performance in Gianyar and Badung Regencies. These results need to be addressed in further research by seeking stimulus formulations for each LPD. LPD basically supports the involvement of this institution to help improve Tax Reporting and Regional Tax Optimization.
The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District Juniari, Ni Made Diah; Sanjaya, I Ketut Puja Wirya; Sanjaya, I Gusti Ngurah
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1863

Abstract

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.
Accounting Information System for Village Government Fraud Prevention: Tri Kaya Parisudha Moderation Iswari, I Gusti Ayu Indira; Sanjaya, I Gusti Ngurah; Trisnadewi, A. A. Ayu Erna
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

The government increases the village fund budget every year. Good village fund budget management can reduce the risk of adverse conditions. However, field facts actually show an increase in corruption along with the increasing amount of the village fund budget. This study aims to examine the effect of the Accounting Information System on Fraud Prevention with Tri Kaya Parisudha as a moderator in village governments in Banjarangkan District. This study was conducted in 13 villages in Banjarangkan District with a sample of 103 respondents determined using the saturated sampling method. Data were collected by distributing questionnaires to respondents and processed using SPSS 26 with a moderated regression analysis method. Data processing resulted in the accounting information system having a negative and significant effect on accident prevention in village governments in Banjarangkan District. Tri Kaya Parisudha strengthens the influence of the accounting information system on preventing conditions.
Pengaruh Heartist Training Dan Employee Engagement Terhadap Kinerja Karyawan Hotel Mercure Kuta Ni Kadek Ayu Wiyantari; I Gusti Ngurah Sanjaya, Ni Wayan Sukartini
Jurnal Mirai Management Vol 11, No 2 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i2.12416

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Heartist Training dan Employee Engagement terhadap Kinerja Karyawan di Hotel Mercure Kuta Beach Bali. Penelitian ini dilatarbelakangi oleh pentingnya peningkatan kinerja karyawan dalam industri perhotelan yang sangat bergantung pada kualitas pelayanan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi dalam penelitian ini berjumlah 69 karyawan Hotel Mercure Kuta Beach Bali, sedangkan sampel yang digunakan sebanyak 42 responden yang dipilih dengan teknik purposive sampling, yaiut karyawan yang telah mengikuti Heartist Training. Data dikumpulkan melalui penyebaran kuesioner dan dialanisis menggunakan analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukan bahwa Heartist Training merupakan variabel yang berpengaruh terhadap Kinerja Karyawan, sedangkan Employee Engagement belum menunjukan pengaruh yang signifikan, hal tersebut berarti peningkatan kinerja karyawan lebih banyak dipengaruhi oleh kompetensi dan keterampilan yang diperoleh melalui program pelatihan, sehingga Hotel Mercure Kuta Beach Bali perlu mempertahankan dan meningkatkan pelaksanaan Heartist Training serta tetap menjaga Employee Engagement untuk mendukung pencapaian kinerja yang optimal.
The Effect of Live Streaming Sales and Store Atmosphere Digital on Generation Z Impulsive Buying Decisions in TikTok Shop (A Case Study in Kelurahan Abianbase) I Gusti Ngurah Bayu Segara; I Gusti Ngurah Sanjaya; Wayan Gede Suka Parwita
ProBisnis : Jurnal Manajemen Vol. 17 No. 4 (2026): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to determine the partial and simultaneous effects of live streaming sales and store atmosphere digital on impulsive buying decisions among Generation Z at TikTok Shop. Conducted in Kelurahan Abianbase, this quantitative research utilized a purposive sampling method, gathering primary data from 130 respondents through structured questionnaires. The data were analyzed using multiple linear regression. The results demonstrated that live streaming sales exerted a positive and significant effect on impulsive buying. Similarly, store atmosphere digital had a positive and significant impact. Simultaneously, both variables significantly enhanced impulsive buying decisions. Strategic recommendations include standardizing real-time information delivery during live sessions and establishing a uniform visual design for digital stores.
Analisis Pengaruh Program Training dan Pengembangan Karier terhadap Kinerja Karyawan pada Legian Beach Hotel Putu Melani; I Gusti Ngurah Sanjaya; Yulia Tria Hapsari
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 3 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/q7w18e68

Abstract

This study aims to examine the influence of Training Programs and Career Development on Employee Performance at Legian Beach Hotel. The study was motivated by the importance of improving employee performance in the hospitality industry, where service quality plays a vital role. This research employed a quantitative approach using an associative method. The population consisted of 293 employees of Legian Beach Hotel, while the sample included 75 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Training Programs had a positive and significant effect on Employee Performance, with a t-value of 6.324 and a significance value of 0.000. Career Development also had a positive and significant effect on Employee Performance, with a t-value of 2.062 and a significance value of 0.043. Simultaneously, Training Programs and Career Development had a positive and significant effect on Employee Performance, with an F-value of 76.815 and a significance value of 0.000. The coefficient of determination (R²) was 0.681, indicating that Training Programs and Career Development explained 68.1% of the variation in Employee Performance, while the remaining 31.9% was influenced by other factors outside the scope of this study. The findings indicate that employee performance can be improved through effective training programs and well-structured career development opportunities. Therefore, Legian Beach Hotel is recommended to continuously improve the quality of its training programs and provide a clear career development system to support optimal employee performance.
Co-Authors Adnyani, NK Nikita Putri Anak Agung Ayu Mirah Kencanawati Anastasya, Komang Srimas Atharissa Filzah Fadhilah Budi Susanto Cokorda Istri Sri Widhari Cokorda Krisna Yudha DEWI, A.A. Ayu Erna Trisna DEWI, Gusti Ayu Putu Rosita Gede Sanjaya Adi Putra Gede Sedana Wibawa Yasa GUNA, I Gusti Ngurah Adi HENDRAWAN, I Made Toni Hendrawan I Gusti Ketut Gede I Gusti Ngurah Bayu Segara I Ketut Yasa I Made Sarjana I Made Sarjana I Made Suarta I Nyoman Pasek Nugraha I Putu Yoga Laksana I Wayan Basi Arjana, I Wayan Basi Ida Ayu Putri Widiasuari Riyasa Ida Bagus Gede Dananjaya Iswari, I Gusti Ayu Indira Juniari, Ni Made Diah Kadek Rihendra Dantes Kasiani Kasiani Kasiani, Kasiani Kencanawati, Anak Agung Ayu Mirah Ketut Lasmini, Ni Lasmini, Ni Ketut Lily Marheni Luh Putu Inten Rumini, Ni Luh Putu Lusi Satyandarini Surya Manuaba, Ida Bagus Made Putra Marheni, Lily Mas Suryaniadi, Sagung Ni Kadek Ayu Wiyantari Ni Kadek Mita Dewi Ni Komang Erlinda Junika Swari Ni Made Putri Delita Sari Nyoman Sentosa Hardika Putu Melani Rumini, Ni Luh Inten Sagung Mas Suryaniadi Sanjaya, I Ketut Puja Wirya Saputra, Upayana Wiguna Eka Solikin Solikin Sumetri, Ni Wayan Supiatni, Ni Nyoman Trisnadewi, A. A. Ayu Erna Wayan Gede Suka Parwita Yulia Tria Hapsari