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Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan Activity Based Costing Pada Merta Jiwa Mebel I Nengah Suardana; Putra, Cokorda Gde Bayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jpqv7x90

Abstract

This research was conducted at Merta Jiwa Mebel with the main aim of identifying unit  production costs using the activity-based costing (ABC) method and comparing the results with the conventional system currently implemented by the company. Precise determination of the cost of goods manufactured is essential for supporting effective business decisions. Using a qualitative descriptive approach, data were collected through interviews, direct observation, and documentation. The results show that the unit production cost calculated with the ABC method is Rp457,997 for door frames, Rp465,493 for window frames, Rp1,173,048 for door leaves, and Rp391,824 for window leaves. The findings imply that Merta Jiwa Mebel should adopt the ABC system in its cost calculations, as this approach enables a more precise distribution of production expenses by allocating overhead costs according to suitable cost drivers.  
PENDAMPINGAN DAN OPTIMALISASI PERAN KADER POSYANDU DALAM PENCEGAHAN MALNUTRISI PADA ANAK DI BANJAR KAYEHAN, BALI Putu Nuniek Hutnaleontina; I Wayan Dauh; Ni Ketut Mulyadewi; Putu Ayu Windarmayanthi; Ni Putu Delia Trisna Pratami; Raka Aris Januarta; Nyoman Arista Puspa Dewi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4476-4483

Abstract

Posyandu memainkan peran penting dan strategis dalam memperluas akses ke layanan kesehatan ibu dan anak, serta mendeteksi dan mengintervensi sejak dini pertumbuhan dan perkembangan anak balita melalui penimbangan dan pengukuran rutin ke pos pelayanan terpadu (posyandu). Keberadaan posyandu memungkinkan pemerintah untuk memperluas jangkauan layanan kesehatan masyarakat, terutama untuk ibu dan anak. Kegiatan pendampingan ini bertujuan untuk mendukung upaya kader Desa Dawan dalam memantau pertumbuhan balita di Banjar Kayehan, dengan fokus pada penyuluhan yang tidak disengaja tentang pentingnya gizi anak. Hasil dari kegiatan ini telah memberikan kesadaran kepada orang tua balita terkait pentingnya mengikuti kegiatan posyandu setiap bulan dan pemenuhan gizi anak untuk mencegah stunting serta malnutrisi secara berkepanjangan. Hasil kegiatan ini sangat diapresiasi oleh orang tua balita dengan antusias yang tinggi untuk mengikuti kegiatan ini. Kedepan, kegiatan ini harus dilaksanakan secara berkelanjutan guna memaksimalisasi program pencegahan dan pengendalian stunting di Indonesia.
MENGUNGKAP PERAN DESA ADAT DALAM PRAKTIK TATA KELOLA LPD DI BALI I Wayan Sudiana; Ni Made Wisni Arie Pramuki; Ni Wayan Alit Erlinawati; Kadek Dewi Pradnyawati; Putu Nuniek Hutnaleontina
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.240-258

Abstract

Village Credit Institution (VCI) is a microfinance institution that is specifically in Bali Province and has a role to maintain the existence of traditional village institutions that are the last bastion of Balinese culture. The existence of VCI supported by the traditional village community (krama desa) has a very strategic function, namely to spur rural economic development, prevent farmers from the trap of ijon from middlemen, and at the same time maintain the local wisdom of the traditional village. The purpose of VCI is to help traditional villages carry out their cultural functions. VCI has been proven to be able to improve the economic, social, and cultural conditions of the community. In fact, not all VCIs are able to develop sustainably. One of the factors causing this problem is the lack of awareness to realize governance practices in preventing conflicts between administrators and village communities as VCI owners. Good governance practices must meet the principles of transparency, accountability, responsibility, independence, and fairness. Therefore, it is important to review the governance practices of custom-based VCIs. This research was conducted at LPD Kerobokan. Data analysis with a qualitative descriptive approach. The main findings of this study confirm that customary villages play a central role in the management of Village Credit Institutions (VCI). The study shows that the structure and decision-making process based on customary village deliberations provide strong legitimacy to VCI policies and practices. This not only increases transparency but also strengthens community trust in VCI. The importance of synergy between custom and governance in VCI management by strengthening the role of customary villages and integrating local values ??in governance.
Pengaruh Gaya Hidup, Financial Literacy dan Pendapatan Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Hindu Indonesia Ni Luh Made Rima Novitayanti; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ezhbxr75

Abstract

The low level of financial literacy among the younger generation indicates that students do not yet possess sufficient knowledge to manage their finances wisely. Although there has been some progress, it has not been fully matched by an adequate understanding of accounting. Financial management is influenced by many factors, such as lifestyle, financial literacy and income. This study aims to determine the influence of lifestyle, financial literacy and income on financial management. The research was conducted at the Indonesian Hindu University and involved 82 respondents. The data analysis techniques used were Validity and Reliability Tests, Classical Assumptions, Multiple Linear Regression, F-Test, t-Test and Coefficient of Determination. The findings show that lifestyle has a positive and significant influence on financial management, financial literacy has a positive and significant influence on financial management, and income has a positive and significant influence on financial management. The magnitude of the influence of the independent variables on financial management is 65%. Therefore, it is recommended that accounting students at the University of Hindu Indonesia are expected to always manage their lifestyle well, improve their financial literacy through academic learning or financial seminars, and increase their income by seeking additional work opportunities
Pengaruh Literasi Keuangan, Modal Usaha Dan Digitalisasi Terhadap Keberlanjutan Usaha Mikro Kecil dan Menengah (UMKM) Di Kecamatan Abiansemal Kabupaten Badung Ni Nyoman Triantini; Cokorda Gde Bayu Putra; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sdkdac72

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in enhancing local economic growth. MSME sustainability has become a strategic issue as it relates to the ability of business to survive and develop in the long term amid increasing competition and rapid technological advancement. Despite their considerable potential, MSMEs continue to face various challenges, including limited business capital, low levels of financial literacy, and the suboptimal utilization of digital technology in operational and marketing activities. The composition of MSMEs in Abiansemal Subdistrict is predominantly micro enterprises, totaling 5,290 units, while small and medium enterprises account for 121 units and 14 units, respectively. This condition indicates that most MSME actors operate on a limited scale in terms of assets, turnover, production capacity, and competitiveness. This study aims to analyze the effect of financial literacy, business capital, and digitalization on MSME sustainability in Abiansemal Subdistrict, Badung Regency. This research employs a quantitative approach with a population of 5,425 MSMEs. The sample consists of 99 respondents selected using the Slovin formula and purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results reveal that financial literacy, business capital, and digitalization have a positive and significant effect on MSME sustainability.
Co-Authors ., NI PUTU YENI YULIANTARI Again, Ni Luhtu Aprilia Anak Agung Istri Diah Endiyani Anak Agung Ketut Agus Suardika Bagus Ketut Rai Krisna Cokorda Gde Bayu Putra Damayanti, Ni Komang Sri Desak Putu Eka Suari Dewi Gede, I Komang Gusti Alit Suputra Gusti Ayu Putu Puspita Dewi I Dewa Gede Dharma Suputra I Gusti Ayu Ratih Dwi Artatik I Gusti Ayu Tri Cintya Dewi I Gusti Wayan Murjana Yasa I Komang Gde Bendesa I Made Dwiki Pernanda I Nengah Suardana I Nyoman Bhadrika I Putu Aldi Wirawan I Putu Fery Karyada I Putu Ryan Widiarta I Putu Yoga Indrawan I Wayan Dauh I Wayan Dauh, I WAYAN SUDIANA I Wayan Sudiana Ida Ayu Made Surya Wardani Ida Bagus Ananda Narayana Indriantini, Ni Wayan Bela Kadek Dewi Padnyawati Kadek Dewi Padnyawati Kadek Dewi Pradnyawati Luh Gede Sintha Laksmi Dewi M Luh Putu Asahi Artha Prasasthy Marheni, Ni Luh Ni Kadek Ari Erliani Ni Kadek Ari Mayningsih Ni Kadek Dwi Adnyani Ni Kadek Dwi Sukiari Ni Kadek Pande Septia Dewi Ni Kadek Sugiartini Ni Ketut Mas Arthami Ni Ketut Mulyadewi Ni Ketut Mulyadewi Ni Komang Ayu Sindi Junika Sari Ni Komang Sintia Dwipayani Ni Komang Sumadi Ni Luh Made Rima Novitayanti Ni Luh Putu Sri Agustini Ni Made Ayu Yulita Fridayanthi Ni Made Emi Hudiyani Ni Made Ratna Puspita Dewi Ni Made Sumariani Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Nyoman Triantini Ni Putu Ayu Candra Wahyuni Ni Putu Ayu Kusumawati Ni Putu Budi Ariastuti Ni Putu Delia Trisna Pratami Ni Putu Devy Rismayanti ni putu ega cisna utami Ni Putu Evayanti Ni Putu Rismayanti Ni Putu Trisna Windika Pratiwi Ni Putu Widya Astuti Ni Putu Yeni Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Sinta Sunetri Ni Wayan Siska Yanti NI WAYAN YUNIASIH Nyoman Arista Puspa Dewi Putu Ariyati Apsari Putu Ayu Windarmayanthi Putu Ayu Windarmayanthi Putu Cita Ayu Rai Resta januarta Raka Aris Januarta Riski Anggreni, Ni Wayan Santiari, Ni Made Rai Suparmi Suparmi Wati, Ni Luh Aprilia Yustina, Ni Wayan Ariska