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All Journal Jurnal Kebijakan Publik Jurnal Akuntansi Profesi SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Community Service Learning Community Development Journal: Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) International Journal of Social Science Journal of Applied Sciences in Accounting, Finance, and Tax Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI
Artha Aryasa, I Putu Gde Chandra
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X Artha Aryasa, I Putu Gde Chandra; Harja Wasistha, Gede
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): Vol 3 No 2 (2018) : Soedirman Accounting Review Desember 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.094 KB) | DOI: 10.20884/sar.v3i2.1253

Abstract

Penelitian dilakukan untuk memperbaiki sistem pengendalian internal LPD X dalam proses kredit. Berkembangnya LPD X membuat meningkatnya tanggung jawab pengelola dan meningkatnya risiko yang dimiliki LPD X. Salah satu risiko di LPD X adalah risiko kredit. Dengan proses kredit yang dijalankan saat ini nilai non-performing loan (NPL) LPD X pada 3 tahun terakhir adalah 10,69%, 24,38%, dan 26.64% (LPD X, 2017a). Penelitian ini merujuk penelitian yang dilakukan oleh M. D. K. Dewi & Suryanawa (2015); Sarifah (2017) dan Sarifah (2017) tentang sistem pengendalian internal pada LPD. Teori yang digunakan dalam penelitian ini adalah accountability theory untuk melihat pertanggungjawaban LPD X dalam prosedur kredit. Metodelogi yang digunakan dalam penelitian adalah studi kasus untuk dapat meneliti fenomena NPL pada LPD X secara lebih dalam dan dapat memberikan evaluasi untuk manajemen LPD X. Pengumpulan data dilakukan dengan metode observasi, studi dokumen, dan interview. Hasil penelitian ini menunjukkan bahwa upaya yang dilakukan dalam penanganan penagihan kredit yang dilakukan LPD X belum efektif seperti yang dikemukakan pada teori dan perusahaan pembanding.
SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X I Putu Gde Chandra Artha Aryasa; Gede Harja Wasistha
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.094 KB) | DOI: 10.20884/1.sar.2018.3.2.1253

Abstract

The study was conducted to improve the internal control system of LPD X in the credit process. The development of the LPD X increases the manager's responsibility and the increased risk of the LPD X. One of the risks in LPD X is the credit risk. With the credit process carried out at present the non-performing loan (NPL) value of LPD X in the last 3 years are 10.69%, 24.38%, and 26.64% (LPD X, 2017a). This study refers to research conducted by M. D. K. Dewi & Suryanawa (2015); Sarifah (2017) about the internal control system in LPDs. The theory used in this study is the accountability theory to look at LPD X accountability in credit procedures. The methodology used in the study is a case study to be able to examine the NPL phenomenon in LPD X more deeply and can provide an evaluation for LPD X management. Data collection is done by observation, document study, and interview. The results of this study indicate that the efforts made in handling credit collection conducted by LPD X have not been effective as stated in the comparison theory and company.
PENGEMBANGAN USAHA KERAJINAN KAYU DI KAYUAMBUA BANGLI Arjawa I Gde Wedana; I Putu Iwan Pramana Putra; I Putu Gde Chandra Artha Aryasa
JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 3 No. 1 (2022): Juni
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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

Abstract

This Community Partnership Program aims to identify partner problems and provide solutions to them. At the time of identification, it was known that the partner did not fully understand and master marketing techniques, did not know the procedures and procedures for exporting and also did not fully understand the application of science and technology in business. Mitra is classified as a handicraft business actor made of wood and vacant in micro, small and medium enterprises (MSMEs). Seeing the potential and obstacles possessed by MSME actors above, it is very possible if universities, especially Warmadewa University as an educational institution, contribute to providing solutions to these problems. The solution to this problem is to provide counseling on marketing strategies, export procedures and procedures as well as counseling on science and technology for MSMEs in running a business. The expected output in this activity is in the form of journals and partners who have knowledge in the field of exports, especially regarding export procedures and procedures, can carry out business marketing activities through the website by utilizing technological means. Partners get assistance in the form of a website that will be used as a means to do product marketing.
PENGARUH K3 BERBASIS PROTOKOL KESEHATAN, BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA DESA PRAMANA SWAN Ni Putu Ayu Tika Kurniawati; N. Paramananda; I Putu Gde Chandra Artha Aryasa
Jurnal AKSES Vol 14 No 2 (2022): Jurnal Akses Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalakses.v14i2.950

Abstract

This study aims to determine the effect of K3 based on health protocols, organizational culture and work environment on employee productivity at Desa Pramana Swan. This study uses all employees from Pramana Swan Village as a sample, which is 145 employees with saturated sampling technique. Methods of collecting data using interviews and questionnaires. Data analysis used descriptive analysis, multiple linear regression analysis, and the coefficient of determination test. The results showed that K3 based on health protocols, organizational culture and work environment partially had a positive and significant effect on employee work productivity at Desa Pramana Swan. The researcher concludes that if the health protocol-based K3 is implemented properly, the organizational culture and work environment are also good, the work productivity of employees at Desa Pramana Swan will increase. The suggestion from this research is to be able to optimize K3 based on health protocols by providing health support facilities. Organizational culture is best done by creating a positive atmosphere both as individuals and in teams so that employees feel able to work well to achieve more optimal goals, while the quality of the work environment provided to employees should be improved so that company goals can be achieved.
Fiscal decentralization and human development index: examining the moderating effect of capital spending in Bali I Made Aditya Pramartha; I Putu Gde Chandra Artha Aryasa; I Komang Putra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.10-19

Abstract

Human Development Index is one of the indicators that can be used to measure the success or performance of a country or region in human development. In 2022, Bali Province was one of the provinces with a "high" HDI achievement but is still faced with a gap in the HDI achievement rate between each region in Bali Province. The gap in the HDI achievement rate of each region in Bali Province indicates that the fiscal decentralization process in the regional autonomy policy has not been able to run optimally. This research examines the effect of fiscal decentralization on the human development index of regencies/municipalities in Bali Province using capital expenditure as a moderating variable to explain contingency factors that are thought to influence the effect of fiscal decentralization on the human development index. Using data on HDI achievement and realization of regional revenue and expenditure budgets of Bali Province for the period 2014-2019. The analysis technique used is Moderated Regression Analysis (MRA) with SPSS application. The results prove that partial fiscal decentralization has a significant positive effect on the human development index. Capital expenditure is able to weaken the positive effect of fiscal decentralization on the human development index. When a region has good regional financial independence, the local government will be able to manage its regional income in order to improve and improve public services, which will ultimately be able to improve the welfare of the community.
Perintisan Wirausaha Berbasis E-Commerce oleh Kelompok Pekerja Seks Komersial (PSK) Online di Kota Denpasar Dewa Putu Yudi Pardita; Anak Agung Gde Krisna Paramita; I Putu Gde Chandra Artha Aryasa
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2023): Juni
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i2.1242

Abstract

Perintisan wirausaha dan konseling agama dapat menjadi salah satu alternatif bagi Pekerja Seks Komersial dalam merubah perspektif hidupnya sehingga PSK dapat mengahargai hidup dan mendapat penghasilan lebih layak. Pelaksanaan konseling agama digunakan sebagai salah satu pendekatan untuk membantu PSK dalam mengatasi tantangan dan masalah yang mereka hadapi. Konseling agama dapat memberikan panduan moral dan spiritual kepada PSK, serta membantu mereka dalam memahami dan memperbaiki hubungan mereka dengan agama dan keyakinan mereka. Sementara itu, perintisan wirausaha dapat membantu PSK untuk mempelajari keterampilan baru dan memperoleh pengetahuan tentang peluang usaha di luar industri prostitusi. Ini memungkinkan mereka untuk beralih ke pekerjaan yang lebih beragam dan memiliki keberagaman pendapatan, sehingga mengurangi risiko yang terkait dengan pekerjaan prostitusi. Wirausaha yang dibuatkan pada kegiatan program kemitraan masyarakat ini adalah toko online di Shopee dengan nama Coco La Mode, serta produk yang dijual berupa pakaian tidur untuk wanita dari distributor Lovera Official Shop. Perintisan wirausaha berbasis e-commerce memiliki hambatan dan kesulitan. Namun, perencanaan yang matang, kesabaran, dan ketekunan, mitra kegiatan diharapkan dapat mengatasi tantangan ini dan mencapai kesuksesan dalam bisnis online di Shopee. Peran dosen dan mahasiswa juga diperlukan dalam memantau serta mengevaluasi wirausaha online mitra agar konsisten dilaksanakan sebagai sumber pendapatan utama. E-Commerce-Based Entrepreneur Pioneering by Online Commercial Sex Worker Group (PSK) in Denpasar City  Entrepreneurship mentoring and religious counseling can serve as alternatives for Commercial Sex Workers (CSWs) to transform their perspectives on life, enabling them to value life and attain more dignified income. The implementation of religious counseling is employed as one approach to assist CSWs in overcoming the challenges and problems they face. Religious counseling can provide moral and spiritual guidance to CSWs, helping them understand and improve their relationship with their religion and beliefs. Meanwhile, entrepreneurship mentoring can aid CSWs in acquiring new skills and knowledge about business opportunities beyond the prostitution industry. This allows them to transition into more diverse and income-generating work, thereby reducing the risks associated with prostitution. The entrepreneurship venture initiated through this community partnership program is an online store on Shopee named Coco La Mode, with products consisting of women's sleepwear from the distributor Lovera Official Shop. E-commerce-based entrepreneurship faces barriers and challenges. However, with careful planning, patience, and perseverance, the program partners are expected to overcome these challenges and achieve success in the online business on Shopee. The role of lecturers and students is also crucial in monitoring and evaluating online entrepreneurial ventures to ensure their consistent implementation as the primary source of income.
Profitabilitas dan Ukuran Perusahaan Pada Agresifitas Pajak dengan Good Corporate Governance Pasca Pandemi Covid 19 I Putu Gde Chandra Artha Aryasa; I Nyoman Wijana Asmara Putra
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.65902

Abstract

Abstrak Penelitian ini mempunyai tujuan mencari tau hubungan profitabilitas dan ukuran perusahaan terhadap agresifitas pajak dengan good corporate governance sebagai pemoderasi pada perusahaan consumer goods Indonesia. Sampel penelitian yang berjumlah 76 adalah perusahaan consumer goods di tahun 2020 dan 2021. Data kuantitatif dalam penelitian ini adalah data hasil tabulasi data tahunan perusahaan consumer goods Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan dalam penelitian ini adalah moderated regression analisys (MRA). Temuan penelitian menunjukkan (1) Profitabilitas berpengaruh pada agresivitas pajak, (2) Ukuran perusahaan berpengaruh pada agresivitas pajak, (3) Good Corporate Governance memoderasi pengaruh hubungan profitabilitas terhadap agresifitas pajak, (4) Good Corporate Governance memoderasi pengaruh hubungan ukuran perusahaa terhadap agresifitas pajak. Kata Kunci: Profitabilitas, Ukuran perusahaan, Agresifitas Pajak, Good Corporate Governance.
THE INFLUENCE OF THE APPLICATION OF SUSTAINABILITY ACCOUNTING PRINCIPLES IN CARRYING OUT ECOTOURISM ACTIVITIES IN COMPANIES IN BALI WITH THE CONCEPT OF TRI HITA KARANA I Nyoman Sutapa; Ni Luh Putu Mita Miati; I Putu Gde Chandra Artha Aryasa
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6373

Abstract

Ecotourism management can be interpreted as an effort to optimize the use of natural and cultural resources responsibly and sustainably, with the aim of meeting the needs of tourists and also providing benefits to the local community and the environment. Ecotourism management covers various aspects, such as environmental management, financial management, human resource management, infrastructure management, and the development of programs and activities in accordance with ecotourism principles. In ecotourism management, collaboration between the government, community, and private sector is needed to achieve the goal of sustainable tourism developmentBali has great potential to improve the welfare of local communities and preserve the environment, but there are still some problems in its implementation in Bali. Several researchers have conducted research on ecotourism management. The population in this study was 2,945 with a total of 100 samples taken which were distributed to several locations in BALI. Data Analysis Method using Partial Least Square (PLS). The results of this study conclude that sustainability accounting has a positive effect on ecotourism management and sustainability accounting with the concept of tri hita karana has no effect on ecotourism management
DAMPAK PROGRAM KREDIT USAHA RAKYAT TERHADAP KESEJAHTERAAN I Komang Putra; Wahyu Widayat; Gede Sanjaya Adi Putra; I Putu Gde Chandra Artha Aryasa; I Made Aditya Pramartha
Jurnal Kebijakan Publik Vol 14, No 3 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v14i3.8289

Abstract

Program Kredit Usaha Rakyat (KUR) merupakan program pemerintah Indonesia yang dilaksanakan sejak tahun 2007 dengan tujuan meningktakan kesejahteraan dan menurunkan kemiskinan melalui pemberdayaan UMKM. Penelitian ini dilakukan bertujuan untuk mengukur dampak dari program KUR terhadap kesejahteraan masyarakat Provinsi Bali penerima program. Pendekatan yang digunakan dalam penelitian ini adalah evaluasi dampak melalui indikator pengeluaran rumah tangga atas bahan nonmakanan dan makanan. Pengukuran kuantitatif menggunakan metode Propensity Score Matching (PSM) dengan setdata yang diperoleh melalui Survei Sosial Ekonomi Nasional (Susenas) tahun 2018. Jika dibandingkan antara kelompok penerima program KUR dan kelompok yang tidak menerima, maka kelompok penerima program KUR memiliki pengeluaran nonmakanan lebih tinggi 8 persen dan pengeluaran makanan lebih tinggi 4 persen dibandingkan kelompok yang tidak menerima program KUR. Hasil penelitian menyimpulkan jika kelompok rumah tangga penerima program KUR cenderung lebih sejahterah dikarenakan memiliki pengeluaran keseluruhan yang lebih tinggi dari kelompok yang tidak menerima program. Program KUR yang dijalankan oleh pemerintah berdampak besar dalam meningkatkan kesejahteraan masyarakat khususnya dalam pengembangan sektor riil. Temuan dalam penelitian ini juga dapat menjadi rujukan dalam diskusi terkait kebijakan publik dan pengambil keputusan kebijakan publik.
Character Building pada Pekerja Seks Komersial dan Orang dengan HIV AIDS melalui Pelatihan Kewirausahaan dan Penanaman Nilai-Nilai Agama Dewa Putu Yudi Pardita; I Komang Putra; I Putu Gde Chandra Artha Aryasa; Putu Ayu Sita Laksmi; I Gde Wedana Arjawa
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i3.1406

Abstract

Pengabdian kepada Masyarakat ini bertujuan membantu PSK dan ODHA dalam meningkatkan keterampilan dan kemampuan kewirausahaan mereka. Dalam pelatihan ini, peserta akan mempelajari berbagai hal seperti manajemen keuangan, pemasaran, pengelolaan usaha, serta kemampuan untuk berkomunikasi dan bernegosiasi dengan konsumen. Program dilaksanakan dalam beberapa tahap dengan menggunakan berbagai metode pembelajaran yang interaktif dan partisipatif. Hasil dan manfaat yang diperoleh dalam proses pelaksanaan program antara lain peserta dapat mengalami perubahan positif dalam sikap dan perilaku mereka. Mereka mulai menerapkan etika, keadilan, dan kepedulian dalam interaksi sehari-hari, memungkinkan mereka untuk lebih terlibat dalam masyarakat dan menghadapi stigma dengan lebih kuat. Disamping itu, peserta mendapatkan gambaran mengenai peluang usaha dengan modal yang kecil walaupun dengan prospek keuntungan yang tidak terlalu besar melalui pengenalan platform e-commerce yang memberikan inspirasi bagi peserta dalam memulai usaha secara online. Character Building for Commercial Sex Workers and People Living with HIV AIDS through Entrepreneurship Training and Religious Values Inculcation This Community Service aims to help prostitutes and PLWHA improve their entrepreneurial skills and abilities. In this training, participants will learn various things such as financial management, marketing, business management, as well as the ability to communicate and negotiate with consumers. The program is implemented in several stages using various interactive and participatory learning methods. The results and benefits obtained in the program implementation process include participants being able to experience positive changes in their attitudes and behavior. They begin to apply ethics, fairness, and caring in their daily interactions, allowing them to become more involved in society and confront stigma more strongly. Apart from that, participants got an idea of business opportunities with small capital even though the profit prospects are not too big through the introduction of an e-commerce platform which provides inspiration for participants in starting an online business
Co-Authors Anak Agung Gde Krisna Paramita Anak Agung Istri Krisna Gangga Dewi Dewa Putu Yudi Pardita Dewi, Anak Agung Istri Pradnyarani DEWI, Kadek Goldina Puteri Gede Harja Wasistha Gede Sanjaya Adi Putra Harja Wasistha, Gede Harja Wasistha, Gede I Gde Wedana Arjawa I Gusti Ngurah Agung Suaryana I Komang Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Aditya Pramartha I Made Ardiasa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Wijana Asmara Putra I Putu Iwan Pramana Putra KURNIAWATI, Ni Putu Ayu Tika Murti, AAG Krisna N PARAMANANDA Ni Luh Putu Mita Miati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Putu Ayu Tika Kurniawati Paramananda, N. Pramartha, I Made Aditya Putu Arya Suryanditha Putu Ayu Sita Laksmi Styawati, Ni Komang Arini Vidyantari, Putu Kemala Wahyu Widayat