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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JCES (Journal of Character Education Society) Distribusi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JASF (Journal of Accounting and Strategic Finance) Khazanah Sosial ADI Bisnis Digital Interdisiplin (ABDI Jurnal) Jurnal Penelitian Agama Hindu Kumarottama : Jurnal Pendidikan Anak Usia Dini Pakem : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Padma Sari: Jurnal Ilmu Pendidikan Journal of Management and Digital Business Dharma Sevanam : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pepadu Guna Sewaka Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Waisya : Jurnal Ekonomi Hindu International Journal of Financial and Investment Studies Jurnal Ilmiah Ekotrans & Erudisi (JIEE) Jurnal Abdimas Independen Manajemen : Jurnal Ekonomi

Sukendri, Nengah

Institut Agama Hindu Negeri Gde Pudja Mataram

Author-ID : 909152

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

Published : 41 Documents Claim Missing Document

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Articles

Title

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

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

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

Peningkatan Kinerja Melalui Merger Dan Akuisisi Putra, I Nyoman Nugraha Ardana; Sukendri, Nengah
Guna Sewaka Vol 1 No 2 (2022)
Publisher : IAHN Gde Pudja Mataram

The realignment of restructuring the company`s capital structure can execute through mergers and acquisitions. This research aim is to review the importance of merger activity and investment in terms of objectives and benefits. Methods used a literature review and secondary data. The research suggests that a company merger and acquisition support operation. There is good financial synergy and diversification, achieves economy of scale and scope that leads to cost efficiency and profitability, can obtain management skills, improve market forces, and may also be tax benefits. Because of that, the merger and acquisition were selective to enhance the company`s performance.

TRI HITA KARANA SEBAGAI ETIKA BISNIS DALAM MENINGKATKAN PEREKONOMIAN Reditiasari, Nyoman; Wijaya, I Gede Bayu; Aryawati, Ni Putu Ari; Sukendri, Nengah; Suardana, I Ketut Putu
Guna Sewaka Vol 2 No 1 (2023)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v2i1.885

Nilai-nilai yang terkandung dalam ajaran Hindu salah satunya untuk dapat hidup dan sejahtera haruslah bekerja dengan baik. Bekerja dapat dilakukan dengan orang lain maupun membuka usaha sendiri, persaingan yang ketat antar pelaku usaha dapat menimbulkan perbuatan yang tidak baik yang tidak sesuai dengan ajaran Hindu. Pencapaian kebahagiaan dan kesejahteraan dalam ajaran Hindu dapat dicapai melalui Tri Hita Karana, ajaran ini dapat menjadi pedoman dalam membentuk etika yang sesuai dengan dharma sehingga kebahagiaan dan kesejahteraan dapat tercapai dengan perekonomian yang meningkat. Etika yang baik dalam berbisnis menjadi salah satu modal yang penting Ketika persaingan dirasa sangat sulit, etika ini menjadi prinsip yang digunakan dalam menjalankan bisnisnya sehingga dapat mengembangkan bisnis tersebut.

PEMBIAYAAN OGOH-OGOH BERBASIS ACTIVITY BASED COSTING Aryawati, Ni Putu Ari; Wijaya, I Gede Bayu; Sukendri, Nengah; Suardana, I Ketut Putu; Febriarmini, Ni Ketut Tri
Guna Sewaka Vol 2 No 1 (2023)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v2i1.892

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk merancang pembebanan biaya dalam membuat ogoh-ogoh dengan model pengalokasian biaya berdasarkan aktivitas. Penelitian ini dilaksanakan pada acara tawur kesanga tahun saka 1945 pada pembuatan ogoh-ogoh “Bhuta Naya” Sekehe Teruna Teruni Banjar “X” . Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi . Adapun hasil yang diperoleh adalah biaya pembuatan ogoh-ogoh “Bhuta Naya” sebesar Rp 24.637.000,-. Biaya tersebut dikelompokkan berdasarkan jenis biaya per kegiatan yang dibagi menjadi empat kelompok yaitu (1) pembuatan ogoh-ogoh dengan biaya sebesar Rp 5.360.000,-; (2) sarana upakara dengan jumlah biaya sebesar Rp 3.685.000,-; (3)konsumsi dengan jumlah biaya sebesar Rp 3.192.000,-; dan (4) pakaian dengan biaya Rp 12.400.000,-. Penentuan komponen biaya tersebut dilaksanakan dengan lima tahapan pembentukan biaya model pengalokasian biaya berbasis aktivitas atau activity based costing.

SWOT Analysis to Encourage Entrepreneurial Innovation in Building a Sustainable Economy Sukendri, Nengah
Guna Sewaka Vol 4 No 1 (2025)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v5i1.2396

This study aims to analyze entrepreneurial innovation in building a sustainable economy in the Hampers business in Mataram City. The method in this study uses a qualitative approach. Data collection techniques were carried out through interviews, direct documentation and continued with the distribution of questionnaires to hampers business actors Bloomy.bloo, Gift_Thetic, Buket_Lombok / Mitha Florist, The Floral Waves, Galleryartistik, and Kamihandycraft. Data analysis techniques are carried out by reducing data, presenting data, concluding and verifying data with SWOT analysis. Sustainable economy can be interpreted as an economic activity that focuses on common welfare that can contribute positively and benefit producers and consumers, and not only pay attention to economic growth. Business actors must be able to pay attention to sustainable development economic activities by considering social, economic and environmental aspects. SWOT analysis is an effective strategic tool in encouraging entrepreneurial innovation for a sustainable economy. This approach enables the creation of business models that are adaptive to market changes, support long-term economic growth, and contribute to sustainable development. The entrepreneurial innovation strategy results in a SWOT matrix strategy, namely by identifying strengths, weaknesses, opportunities, and threats, businesses can develop innovative strategies that are not only economically profitable, but also pay attention to social and environmental aspects.

Co-Authors Andari, Ida Ayu Made Yuni Andriyansah . Ardana Putra, I Nyoman Nugraha Ardiansyah, Zulfadli Arini , Ni Made Asri asri Astuti, Ketut B. Busaini, B. bayu wijaya, I gede Bradah, Bombang Sewu Ramon Dana, Kadek Prayoga Merta dwi ayu lestari, dwi ayu Febriarmini, Ni Ketut Tri Geraldina , Ira Hadi Mahmudi Hery Susanto I Dewa Gde Bisma I Dewa Gede Bisma I Gede Bayu Wijaya I Ketut Putu Suardana I Komang Widya Purnama Yasa I Made Arya Adi Thanaya I Made Ngurah Oka Mahardika I Nyoman Nugraha Ardana Putra Ida Bagus Alit Arta Wiguna Intaran, I Made Istri Anom, Anak Agung Jurnal Pepadu Kade Suparta, Ida Made Sudarma Muktiyanto, Ali Ni Ketut Suksestriyani Ni Luh Eka Yuli Anggreni Ni Nengah Nila Cahya Putri Ni Putu Ari Aryawati Ni Putu Ari Aryawati Ni Putu Ary Aryawati Nyoman Sutrian, Ida Ayu Pancawati, Ni Luh Putu Anom Purnamayasa, I Komang Widya Putri, Ni Putu Witari Rani Putri Mahendri, Ni Ketut Ratna Dewi, Ida Ayu Putri Reditiasari, Nyoman Rizky, Agung Safitri, Julia Sari, Ni Kd Puspita Somiartha, Putu Sujadi Sujadi Sujadi Sujadi Suli Asmara Yanti, Ni Nyoman Suryanti, Ni Wayan Desi Tamara, Ni Wayan Kartika Khaecylia Wibawa, I Gede Jaya Satria Widari, Ni Nyoman Satya Widiantari, Ni Wayan Ega Widowati Hermajiwandini, Chandra Murti Dewi Wiguna, Ida Bagus Alit Yanti, Ni Nengah Meistri Yudhiarsana , I Made Agus Zainarthur, Henry

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