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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Primanomics : Jurnal Ekonomi & Bisnis Jurnal Bisnis dan Kewirausahaan Jurnal Penjaminan Mutu Neraca Manajemen, Akuntansi, dan Ekonomi
Made Ayu Jayanti Prita Utami
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Economics, Econometrics & Finance Education Environmental Science Other

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PENERAPAN E-LEARNING DENGAN MENGGUNAKAN PENDEKATAN E-PORTOFOLIO DALAM UPAYA MENINGKATKAN PEMAHAMAN MAHASISWA Made Ayu Jayanti Prita Utami; Gede Pradiva Adiningrat; Wayan Tari Indra Putri
Jurnal Penjaminan Mutu Vol 8 No 1 (2022)
Publisher : UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jpm.v8i1.761

Abstract

This study aims to implement an e-learning model with an e-portfolio approach in the Taxation subjects at the International Business Management Program Study, Business Administration Department, in an effort to improve students level of understanding. The implementation of e-learning is carried out with various methods and it is necessary to change the way of teaching in order to attract attention and make students interested in learning and liking the concepts of the subjects being taught. In the process, an assessment process is also needed as an assessment of student learning outcomes. One that is implemented is an assessment portfolio which is currently supported by increasingly sophisticated technological advances so that it is called an electronic portfolio or termed an e-portfolio. The benefits of this e-portfolio for students include learning effectively and responsibly, collaborative learning opportunities, allowing creating more network connections, getting used to being critical in solving problems/cases so that if we will be able to shape the character of students who are professional and competitive in accordance with vision and mission of Politeknik Negeri Bali. The population in this study were students in the International Business Management study program in the Business Administration Department of Politeknik Negeri Bali, who were taking a Taxation subjects. The method used in this research is Design Based Research (DBR). The results of the needs analysis obtained from the questionnaire to students are used as a reference in forming the design of this model. a model that is a framework in 4 (four) stages of a framework in 2 (two) online learning environments, namely: synchronous and asynchronous. Furthermore, the results of the implementation of the model on students showed an increase in student learning outcomes and understanding of taxation subjects with an increase in the average score of students from 71.58 to 88.11. This is also supported by the feedback given by students and validators after the model implementation process is implemented.
Effectiveness of Using Accounting Computer Applications in Accounting Learning Wibawa, Sedana; Ni Putu Rita Sintadevi; Made Ayu Jayanti Prita Utami; Upayana Wiguna Eka Saputra
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3219

Abstract

The development of information technology has brought significant changes in various aspects of life, including in the world of education and business. In the context of higher education, the use of accounting software such as Accurate has become an integral part of the modern accounting curriculum. This is in line with the demands of the world of work which increasingly relies on technology in daily accounting practices. According to a survey conducted by the Indonesian Accountants Association (IAI) in 2020, more than 80% of companies in Indonesia have adopted accounting software in their operations, with Accurate being one of the main choices of the Bali State Polytechnic, as one of the leading vocational education institutions in Indonesia, has integrated the use of Accurate in the Business Administration Department curriculum. This step was taken in response to industry needs and an effort to increase graduate competency in facing the digital era. However, although the use of Accurate has been implemented, there has been no comprehensive evaluation of its effectiveness in improving students' accounting understanding and skills.This research aims to measure the extent to which the use of Accurate contributes to increasing conceptual understanding, practical skills, and work readiness of students majoring in Business Administration. By involving 162 respondents and using quantitative methods, the collected questionnaire data was then processed using SPSS version 26 software. The results of this research indicate that theoretically, this research strengthens the argument about the importance of technology integration in accounting education while emphasizing the role of contextual factors such as teaching methods and infrastructure. This supports a holistic approach in accounting curriculum development that focuses not only on content but also on delivery methods and learning environments.
ANALISIS PERAN MACHIAVELLIAN DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS ANALIS KREDIT DI BANK PEMBANGUNAN DAERAH (BPD) BALI Idil Akbar Fatwa; Made Ayu Jayanti Prita Utami; I Made Widiantara
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i10.4664

Abstract

Industri perbankan di Indonesia merupakan salah satu sektor ekonomi vital dengan perkembangannya yang semakin meningkat. Salah satu produk perbankan yang dapat dinikmati oleh masyarakat adalah kredit, suatu layanan penyediaan dana kepada orang lain atas dasar kesepakatan pinjam-meminjam. Saat ini, Bank Pembangunan Daerah (BPD) Bali menjadi salah satu instansi perbankan di Bali yang menyalurkan dana kredit paling tinggi kepada masyarakat. Namun, pada praktiknya di lapangan, perilaku tidak etis perkreditan yang ada di Bali masih saja terus terjadi dan membawa kerugian, yang didasarkan atas rasa kecintaan mereka terhadap uang (love of money) dan perilaku machiavellian sehingga mengakibatkan rendahnya persepsi etis mereka. Melalui pendekatan kuantitatif dan juga kualitatif, penelitian ini memfokuskan analis kredit sebagai kelompok yang memiliki kerentanan pada perilaku kecurangan untuk mengetahui peran machiavellian dan love of money terhadap persepsi etis mereka. Ditemukan bahwa machiavellian berpengaruh negatif signifikan terhadap ersepsi etis analis kredit, dengan love of money yang berpengaruh positif signifikan terhadap persepsi etis mereka. Dengan demikian dilakukan strategi peningkatan kualitas pelayanan kredit melalui memanfaatkan siaran email setiap bulannya untuk meningkatkan awareness dan pengetahuan karyawan bank terkait penggunaan whistleblowing system sehingga memberikan tekanan kepada analis kredit serta seluruh karyawan lainnya agar menjaga etika mereka dan tidak melakukan tindak kecurangan. Kata Kunci: Machiavellian, love of money, persepsi etis, whistleblowing
Pengaruh Pemahaman Akuntansi Dan Literasi Digital Terhadap Kesiapan Kerja Calon Akuntan Di Era Digital 4.0 Wayan Tari Indra Putri; Made Ayu Jayanti Prita Utami; Ni Nengah Lasmini; Wayan Eny Mariani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2765

Abstract

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.
Analisis Social Media Marketing Activities dalam Meningkatkan Niat Pembelian dengan Peran Mediasi Brand Image dan Brand Trust (NJS Project) Ni Wayan Sriastini; Made Ayu Jayanti Prita Utami; Yulia Tria Hapsari
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 2 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Badung Bali: Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i2.23-34

Abstract

This study is motivated by the increasing significance of social media as a strategic marketing channel within the online florist sector, as illustrated by NJS Projects in Denpasar, which actively utilizes Instagram to engage its audience. The objective of this research is to investigate the influence of Social Media Marketing Activities (SMMA) on consumers’ online purchase intentions, with Brand Image and Brand Trust serving as mediating variables. Employing a quantitative research approach, data were gathered through a survey of 110 respondents who are active followers of the @njs.projects Instagram account, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings indicate that SMMA significantly contributes to strengthening brand image and building consumer trust, which in turn positively affects online purchase intention. This research provides practical implications for businesses seeking to optimize their digital marketing efforts and adds to the growing academic literature on digital marketing strategy.
Co-Authors Gede Pradiva Adiningrat I Made Widiantara Idil Akbar Fatwa Ni Nengah Lasmini Ni Putu Rita Sintadevi Ni Wayan Sriastini Saputra, Upayana Wiguna Eka Wayan Eny Mariani Wayan Tari Indra Putri Wibawa, Sedana Yulia Tria Hapsari