E-Journal Universitas Hindu Indonesia
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Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Nilai Perusahaan Pada Sektor Pariwisata Tahun 2020 - 2022
No full textThis study investigates the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) on the firm value in the Tourism sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling method, the sample consists of 51 financial reports. The research findings indicate that both Current Ratio and Debt to Equity Ratio have a significant positive effect on firm value, while Return On Asset negatively impacts firm value. The significant decrease in Return on Assets (ROA) may be attributed to poor operational performance, such as low sales, declining profit margins, and high operational costs, as well as a decrease in asset utilization efficiency, leading to suboptimal generation of revenue. Overall, these factors can contribute to a reduction in the financial performance of the company
Pengaruh Sistem Pengendalian Internal, Moralitas Individu dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi Keuangan Desa di Kantor Desa Se-Kecamatan Susut Bangli
No full textTher ternderncy to cherat irs a dirshonerst act or brerakirng ther rulers irn orderr to achirerver perrsonal or group gairn. Ther ermerrgerncer of thirs ternderncy to cherat irs causerd by serverral factors such as ther Irnterrnal Control Systerm, Irndirvirdual Moralirty, and Irnformatiron Asymmertry. Thirs rerserarch airms to derterrmirner ther irnfluerncer of ther Irnterrnal Control Systerm, Irndirvirdual Moralirty, and Irnformatiron Asymmertry on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir. Ther populatiron userd irn thirs rerserarch was ther Virllager Offircers irn Susut Dirstrirct, Banglir Rergerncy, namerly 9 virllagers wirth a populatiron of 145 ermployerers. Ther numberr of samplers irn thirs study was 72 peropler who werrer derterrmirnerd usirng a purposirver samplirng terchnirquer and tersterd usirng multirpler lirnerar rergrerssiron analysirs terchnirquers.Ther rersults of thirs rerserarch irndircater that ther Irnterrnal Control Systerm and Irndirvirdual Moralirty haver a nergatirver erfferct on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir. Meranwhirler, Irnformatiron Asymmertry has a posirtirver erfferct on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir
Pengaruh Kompetensi Aparatur Desa, Kejelasan Sasaran Anggaran, Komitmen Organisasi, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Selemadeg Barat Kabupaten Tabanan
No full textThis research explores the influence of Village Apparatus Competence, Clarity of Budget Targets, Organizational Commitment, and Internal Control System on Accountability of Village Fund Management in West Selemadeg District, Tabanan Regency. By using a quantitative approach, this research found that all of these independent variables have a positive and significant influence on accountability. The results of the analysis show that Village Apparatus Competence (? = 0.653), Clarity of Budget Targets (? = 0.237), Organizational Commitment (? = 0.310), and Internal Control System (? = 0.256) contribute significantly to increasing accountability in village fund management. This research also notes limitations such as the use of only four variables and the long time for distributing questionnaires, and recommends the development of other variables, training of village officials, budget evaluation, joint activities to increase commitment, and strengthening the internal control system to increase the effectiveness of village fund management.
Analisis Prosedur Pemberian Kredit Untuk Mencegah Kredit Macet Pada Lembaga Perkreditan Desa (LPD) Desa Adat Kedisan Kecamatan Tegallalang
No full textLPDs have a strategic role in providing access to credit to rural communities, which are often difficult to reach by formal financial institutions.One of the objectives of LPDs is to improve community welfare through the provision of credit tailored to local needs.However, in recent years, serious problems have emerged related to the increasing number of non-performing loans in LPDs.Non-performing loans can threaten the continuity of LPD operations reduce liquidity, and ultimately affect the overall financial stability of the LPD. The research team at Kedisan Traditional Village\u27s Village Credit Institution (LPD) set out to find out how they avoid bad debts while extending credit. In this study, comparative descriptive analysis was used as an analytical tool. Specifically, the researcher compared the theoretical procedures for awarding credit with the results obtained from data collected through observation at the object of research. It is clear from the interview results that LPD Desa Adat Kedisan\u27s credit granting procedures are theoretically sound; however, in practice, the LPD makes errors during the credit analysis stage, when it incorrectly evaluates the customer\u27s character and the collateral.Some things that can be done by Kedisan LPD are repeated checks of the requirements given by prospective customers and being more careful in the assessment so that there are no repeated mistakes and the need to carry out ongoing training for LPD staff to improve credit analysis skills, and increase socialization to the community about financial management and the importance of paying credit on time
Pengaruh Tekanan, Kesempatan, Rasionalisasi Dan Kapabilitas Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Desa
No full textFraud in village financial management carried out by the government, especially at the village level, has often occurred in Indonesia since the decentralization of development to the village level, so that the village government has primary control over funds allocated through village funds and village fund allocations. The aim of this research is to determine the influence of pressure, opportunity, rationalism and capability on the tendency for fraudulent village financial management (Case Study in Banjar District Village Government). Population and sample used was 102 employees of the Banjar District Village Office. The data analysis used multiple linear regression,.
The results of the analysis show that pressure has effect on the variable tendency for fraud in managing funds in Banjar District Village, opportunity has effect on the variable of tendency for fraud in managing funds in Banjar District Village, rationalism has a positive effect on the variable of tendency for fraud in managing funds in Banjar District Village. and capability has a effect on the variable tendency for fraudulent management of Banjar District Village funds
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL 2 TERHADAP MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-SAMSAT
No full textThis research using quantitative methods is basically aimed at finding out a number of factors that influence interest in using a technology system in the form of e-SAMSAT. These factors were studied using the Technology Acceptance Model approach with three types of variables, namely perceived usefulness, perceived ease of use, and social influence. The population in this research refers to motor vehicle taxpayers in Buleleng Regency. The sampling technique used was purposive sampling with sample size determination using G*Power software so that 119 respondents were obtained. The data collection method was carried out by distributing questionnaires. On the other hand, multiple linear analysis is used as a data analysis technique. This research proven that: (1) Perceptions of usefulness have a positive and significant influence on interest in using e-SAMSAT; (2) Perceptions of ease of use have a positive and significant influence on interest in using e-SAMSAT; and (3) Social influence does not have an impact on interest in using e-SAMSAT
Implementasi Corporate social responsibility Berbasis Kearifan Lokal: (Studi Pada LPD Desa Adat Kesiman Denpasar Timur)
No full textThe aim of this research is to find out what implementation of corporate social responsibility is based on local wisdom in the LPD of Kesiman Traditional Village. This research uses qualitative methods. Data analysis was carried out by the process of systematically searching and compiling research findings from the results of interviews, documentation and field data. The results of the research findings can be interpreted more deeply to find meaning so that conclusions can be drawn so that the research results can be understood. The results of the research can be stated that the implementation of the corporate social responsibility funds of the LPD of Kesiman Traditional Village is always based on the concept of local Balinese wisdom, especially the Tri Hita Karana philosophy, namely Parhyangan, Pawongan, and Palemahan in accordance with the awig-awig and pararem of the Kesiman Traditional Village which have been established, including the Parhyangan concept which is realized in the form of giving punia funds every 6 months at the Kahyangan Tiga Temple of Kesiman Traditional Villages, Dang Kahyangan Temple, and other temples in the Kesiman Traditional Village environment include construction, repair and preservation of temples, especially Pengerebongan Temple. The Pawongan concept is realized by providing compensation programs for the people of the Kesiman Traditional Village who pass away, implementing mass Ngaben, Memukur and Metatah programs for the people of the Kesiman Traditional Village which are carried out routinely every 5 (five) years. The Palemahan concept is realized with a program of providing rubbish bins to every banjar in the Kesiman Traditional Village environment, support for ogoh-ogoh competition activities, Pengerebongan penjor, Baleganjur, and coaching for the Kesiman Traditional Village communit
Memaksimalkan Kinerja Karyawan dengan Total Quality Management dan Kepuasan Kerja
No full textThis study was conducted to analyze the influence of total quality management (TQM) on employee performance directly and through job satisfaction uses an associative quantitative approach to analyze the causal relationship. This research was conducted at Prama Sanur Beach, Bali, which has a population of 257 people. The sample size determined using the Yamane Formula was 157 people with a proportional sampling technique. Data collection was carried out using interview and questionnaire methods. Instrument testing was carried out using validity and reliability tests. The analysis technique used was SEM-PLS. The results of the study prove that TQM has a positive and insignificant effect on employee performance, TQM has a positive and significant effect on job satisfaction, and job satisfaction has a positive and significant effect on employee performance. Job satisfaction mediates the effect of TQM on employee performance perfectly (full mediation)
Perspektif Gender dan Green Behavior dalam Keputusan Pembelian Produk Kuliner di Kota Denpasar
No full textThe culinary industry is growing rapidly due to lifestyle and supply of community behavior. Urban communities tend to behave by buying food rather than cooking. This study aims to analyze the effect of green knowledge and green marketing on purchasing interest and purchasing decisions for culinary products in Denpasar City, and to analyze the differences in their influence based on gender perspective. The population is the population of Denpasar City, with a sample size of 385 people, purposive sampling technique, using SEM-PLS with MGA (multi-group analysis) as an analysis technique. The results showed that Green knowledge had a significant effect, while green marketing did not have a significant effect on purchasing decisions. Green knowledge and green marketing had a significant effect on purchasing interest, and purchasing interest had a significant effect on purchasing decisions. Purchasing interest was able to mediate green knowledge and green marketing on purchasing decisions. Male customers had a stronger influence between green knowledge on purchasing decisions and purchasing interest. Female customers have a stronger influence between green marketing on purchase intention, while the influence of green marketing on purchasing decisions of male customers has a stronger influence than female customers
PERBEDAAN HASIL KULTUR LINEN INFEKSIUS DAN NON INFEKSIUS PASIEN POST LAUNDRY DI UNIT BINATU RSUD SINGASANA
No full textPenelitian ini bertujuan untuk mengetahui perbedaan hasil kultur linen infeksius dan non infeksius pasien post laundry di Unit Binatu RSUD Singasana. Penelitian deskriptif dengan rancangan cross-sectional dilakukan dengan mengambil sampel pada rentang waktutertentu dari bulan Juli hingga Agustus 2024. Sampel yang masing – masing sebanyak 30 linen infeksius dan non infeksius yang berupa seprai, sarung bantal dan selimut pasien post laundry, di swab dan dikultur pada media blood agar selama 24 jam pada suhu 37 derajat C. Koloni yang tumbuh kemudian dihitung jumlahnya. Data jumlah koloni yang tumbuh di analisis secara statistik deskriptif dan Uji beda dengan Uji Mann-Whitney pada taraf signifikansi a = 0,05 serta dibandingkan dengan standar kesehatan. Hasil penelitian menunjukkan bahwa rata-rata jumlah koloni linen infeksius dan non infeksius adalah 1,6000±0,83405 CFU/100 cm2 dan 0,6667±0,30070 CFU/100 cm2. Seluruh (100 %) linen non infeksius memenuhi standar kesehatan yaitu jumlah koloninya < 20 CFU/100 cm2, dan linen infeksius sebanyak 29 (96,7%). Tidak ada perbedaan yang signifikan hasil kultur antara linen infeksius dengan linen non infeksius (p > 0,05). Dari hasil tersebut dapat disimpulkan bahwa hasil kultur linen non infeksius 100% memenuhi standar kesehatan dan linen non infeksius 96,7%. Tidak ada perbedaan yang signifikan hasil kultur linen infeksius dengan linen non infeksius pasien post laundry di RSUD Singasana.