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All Journal Guna Sewaka
Ni Putu Ari Aryawati
IAHN Gde Pudja Mataram
Decision Sciences, Operations Research & Management

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Kemampulabaan PT. BPD Bali Pada Masa Pandemi Covid-19 Nengah Sukendri; Ni Putu Ari Aryawati
Guna Sewaka Vol 1 No 1 (2022)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.017 KB) | DOI: 10.53977/jgs.v1i1.432

Abstract

This analysis aims to analyze the profitability of PT. BPD Bali during the Covid-19 Pandemic. This analysis uses a different test of quantitative research. The data source uses the financial statements of the PT. BPD Bali bank before and also data during the pandemic. Different test paired sample t test is used in this study using SPSS software tools. The results of the analysis explain that there is no difference before and during the COVID-19 pandemic in terms of the profitability of PT. BPD Bali. This means that the condition of profitability of PT. BPD Bali is classified as a healthy bank, judging by the analysis of the ROA ratio before and during the Covid-19 pandemic, where the ROA ability which was previously able to earn high profits experienced a not too large decrease so that sufficient profit could occur. higher than the assets it owns.
DANA PUNIA SEBAGAI SUMBANGAN KEAGAMAAN UMAT HINDU LOMBOK DARI SISI AKUNTANSI Ni Putu Ari Aryawati; Nengah Sukendri
Guna Sewaka Vol 1 No 1 (2022)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.538 KB) | DOI: 10.53977/jgs.v1i1.437

Abstract

Punia “donation” fund is a religious contribution of Hindus people which must be done sincerely. Accountability push the management for make the punia funds be accountable and transparent. This study aims to interpret the perspective of the Hindu community in Lombok related to the concept of punia “donation” funds. Based on the philosophy of tat twam asi. This study uses an in-depth interview approach with an interpretive paradigm. The results of this study there is a positive relationship related to community behavior in implementing the punia “donation” fund with the philosophy of tat twan asi adopted by Hindus. The financial report for pura could be accountable and transparent. The implication of this research are the accounting of management punia “donation” funds is more complex
Co-Authors Sukendri, Nengah