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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Profession Journal (APAJI) EKONOMIKA45 Dinamika
Sagung Oka Pradnyawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD) Ni Kadek Irdian Apri Ani; Sagung Oka Pradnyawati; Ni Luh Putu Widhiastuti; Kadek Indah Kusuma Dewi; Ni Kadek Mita Lestari
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.219

Abstract

Internal control according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO) in 1992 can be used to establish effective internal controls in an organization including for sustainability Village Credit Intitution (LPD). The object of this research is the city of Denpasar. The stages of the research begin with the identification of issues, collection of theories and hypotheses, observation of the population and samples, data collection, testing phase, analysis and reporting of results. Moderated Regression Analysis and qualitative descriptive analysis were used as analytical tools in this study. The results show that COSO-based internal control has a positive impact on the sustainability of the LPD.
PERLUKAH UMKM MEMILIKI KEUNGGULAN KOMPETITIF DEMI MEMPERTAHANKAN KEBERLANGSUNGAN USAHANYA? (STUDI KASUS UMKM DI SERANGAN) Widhiastuti, Ni Luh Putu; Ni Putu Wulan Regina Utami; Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ni Kadek Nanda Claudia Winyanti
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i1.148

Abstract

The aim of this research is to determine the role of the competitive advantage of MSMEs in maintaining the sustainability of these businesses so that they can still survive today. The research method used is a qualitative approach through interviews with respondents in the hope of directly understanding their managerial actions in creating competitive advantage. The research results show that competitive advantage can be achieved through strengths consisting of a skilled workforce, loyal customers, products that suit consumer tastes, product innovation and strategic location. Opportunities through expanding marketing reach. MSMEs aspirations through collaboration with other parties such as Gojek. The author hopes that these results will be able to provide input for relevant partners in increasing sales with online promotions and maintaining the quality of the production process.
Green Intellectual Capital: Salah Satu Penentu Keunggulan Bersaing Pada UMKM di Serangan Ni Kadek Nanda Claudia Winyanti; Ni Luh Putu Widhiastuti; Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ni Putu Wulan Regina Utami
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1890

Abstract

Competitive Advantage is the ability to do something better so that you have an advantage over your competitors. These advantages make MSMEs have their own place for their customers (stakeholders). This research aims to examine the influence of green human capital, green structural capital and green relational capital on competitive advantage. The population of this research is MSMEs in Attack and the sample is 123 respondents. The sampling technique uses non-probability sampling techniques, precisely saturated sampling. The data analysis used is multiple linear regression analysis. Based on the test results, it is concluded that green human capital and green structural capital have no effect on the competitive advantage of MSMEs in Attack. Meanwhile, green relational capital has a positive influence on the competitive advantage of MSMEs in Attack. Further research can be carried out by adding other variables such as management ability, market orientation and training
TEKNOLOGI INFORMASI SEBAGAI PEMODERASI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN Widhiastuti, Ni Luh Putu; Sagung Oka Pradnyawati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.402

Abstract

Financial reports are declared to have quality if they comply with the qualitative characteristics of financial reports, such as relevance, reliability, comparability and understandability. The purpose of this study was to examine the effect of education level, professionalism, leadership ethics, supervisory body functions on the quality of financial reports by using information technology as a moderating variable. This research was conducted at LPD Denpasar City. The method of determining the sample is non-probability sampling with saturated sampling technique so that 96 respondents are obtained. The analytical tool for testing hypotheses uses moderated linear regression (MRA) with the help of SPSS. The results showed that the level of education, professionalism and utilization of information technology had a positive effect on the quality of financial reports. On the other hand, leadership ethics and supervisory body functions do not affect the quality of financial reports. Utilization of information technology is able to moderate the relationship between education level and professionalism on the quality of financial reports. However, the use of information technology is not able to moderate the relationship between ethical leadership and the function of regulatory bodies on the quality of financial reports.
Co-Authors Kadek Indah Kusuma Dewi Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Luh Putu widhiastuti, Ni Luh Putu Ni Putu Wulan Regina Utami