E-Journal Universitas Hindu Indonesia
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Pengaruh Pendidikan Kewirausahaan, Lingkungan Keluarga Dan Ekspetasi Pendapatan Terhadap Minat Berwirausaha Mahasiswa Akuntansi Universitas Hindu Indonesia
No full textEntrepreneurial interest is an innate tendency that drives individuals to develop and create businesses with the ability to organize, manage, take risks, and sustainably grow the enterprises they establish. It reflects a drive to become active, creative entrepreneurs who seize business opportunities and play a crucial role in managing and developing their ventures. This study aims to analyze the influence of entrepreneurial education, family environment, and income expectations on entrepreneurial interest. The population of this study consists of all active undergraduate students of the Accounting Department in the Faculty of Economics, Business, and Tourism at Hindu Indonesia University, who have completed the entrepreneurship course, totaling 328 students. The sampling method used in this study is non-probability sampling with slovin. The data analysis method employed is Partial Least Square (PLS) analysis. The results show that entrepreneurial education has a positive and significant effect on entrepreneurial interest, the family environment has a positive and significant effect on entrepreneurial interest, and income expectations have a positive and significant effect on entrepreneurial interest
Pengaruh Pengetahuan Investasi, Perilaku Keuangan Dan Pendapatan Terhadap Keputusan Investasi Mahasiswa Di Fakultas Ekonomi Universitas Se-Kota Denpasar
No full text An investment decision is a decision to allocate or place a certain amount of funds into a certain type of investment. It can also be said to be a step chosen by investors in their capital investment activities based on their considerations and experience. One of the factors needed in making investment decisions is investment knowledge, financial behavior and income. The aim of this research is to determine the influence of Knowledge, Financial Behavior and Income on Student Investment Decisions at the Faculty of Economics at Universities in Denpasar City. Research is quantitative or relates to numbers as a benchmark.
Data was collected using a gform questionnaire using Stratified Random Sampling techniques. The number of samples in this research was 100 student respondents at the Faculty of Economics, Universities in Denpasar City using the Slovin Formula. Analysis techniques in research use descriptive analysis techniques, validity & reliability tests, classical assumption tests and multiple linear regression tests. The research results show that Investment Knowledge (X1) has a positive and significant effect on Investment Decisions (Y). Financial Behavior (X2) has a positive and significant effect on Investment Decisions (Y). Income (X3) has a positive and significant effect on Investment Decisions (Y).
Pengaruh Konsep Tri Kaya Parisudha, Efektivitas Pengendalian Internal, Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi Di LPD Se-Kecamatan Kuta Selatan
No full textAccounting fraud is an intentional act with bad ethics that can harm an organization or company. This study aims to determine the effect of the Tri Kaya Parisudha concept, Internal Control Elffelctivelnelss, and Individual Molrality oln thel Telndelncy olf Accolunting Fraud in LPDs throlugholut Soluth Kuta District. Thel polpulatioln in this study welrel elmplolyelels at 9 LPDs throlugholut Soluth Kuta District. Thel samplel in this study was deltelrmineld using a purpolsivel sampling telchniquel, namelly a samplel deltelrminatioln telchniquel with celrtain colnsidelratiolns, thel samplel in this study welrel LPD elmplolyelels whol had a fairly largel olppolrtunity tol colmmit fraud, sol thel numbelr olf samplels in this study was 62 relspolndelnts. This relselarch melthold usels a quantitativel relselarch melthold with primary data olbtaineld frolm quelstiolnnairel data melasureld using thel Likelrt scalel relselarch melthold. Thel data analysis telchniquels useld arel delscriptivel statistical analysis, validity telst, relliability telst, classical assumptioln telst, multiplel linelar relgrelssioln analysis, moldell felasibility F telst, deltelrminatioln colelfficielnt telst, and t telst. Thel relsults olf this study arel Tri Kaya Parisudha has a nelgativel and significant elffelct oln thel telndelncy olf accolunting fraud, intelrnal colntroll has a nelgativel elffelct oln thel telndelncy olf accolunting fraud, individual molrality has a polsitivel elffelct oln thel telndelncy olf accolunting frau
Pengaruh Tingkat Pertumbuhan Tabungan, Tingkat Suku Bunga Kredit dan Kecukupan Modal Terhadap Profitabilitas Lembaga Perkreditan Desa di Kecamatan Penebel Tabanan
No full textThe purpose of this research is to examine how factors like capital adequacy, deposit growth rate, and credit interest rate affect the profitability of LPDs in Tabanan\u27s Penebel District. This research aims to shed light on the elements that impact LPDs\u27 financial success and provide future management advice based on what we learn. A quantitative strategy based on multiple linear regression analysis approaches is used in the study procedure. All LPDs registered in Penebel District make up the population, and 132 LPDs were selected for the research. Secondary data culled from LPD yearly reports is what\u27s utilised. While the research found no significant influence of credit interest rate or capital adequacy on LPD profitability, savings growth rate did have a positive and statistically significant effect
Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan Activity Based Costing Pada Merta Jiwa Mebel
No full textThis research was conducted at Merta Jiwa Mebel with the main aim of identifying unit production costs using the activity-based costing (ABC) method and comparing the results with the conventional system currently implemented by the company. Precise determination of the cost of goods manufactured is essential for supporting effective business decisions. Using a qualitative descriptive approach, data were collected through interviews, direct observation, and documentation. The results show that the unit production cost calculated with the ABC method is Rp457,997 for door frames, Rp465,493 for window frames, Rp1,173,048 for door leaves, and Rp391,824 for window leaves. The findings imply that Merta Jiwa Mebel should adopt the ABC system in its cost calculations, as this approach enables a more precise distribution of production expenses by allocating overhead costs according to suitable cost drivers.
Analisis Penerapan Akuntansi Tentang Aset Tidak Berwujud Pada Bisnis Waralaba Anemone
No full textThis study aims to analyze and understand the application of accounting for intangible assets in franchise businesses. The research employs a qualitative method by examining accounting practices based on SAK EMKM Chapter 12 on Intangible Assets. The study was conducted at Anemone Dajan Peken Tabanan with the franchise manager as the informant. Data were collected through observation, interviews, and document study. Data analysis was carried out through data collection, data reduction, data presentation, and conclusion drawing. The findings show that intangible assets such as trademarks, learning systems, teaching module copyrights, goodwill, and franchise licenses play an important role in Anemone’s business. However, the accounting practices at Anemone Dajan Peken remain simple and do not fully comply with SAK EMKM Chapter 12. The franchise fee, which should be recognized as an intangible asset and amortized over five years, was instead fully expensed in the year the transaction occurred, causing the financial information presented to inadequately reflect the actual condition of the business
MEMBANGUN SDM PARIWISATA YANG KOMPETITIF DI ERA DIGITAL PADA DESA WISATA KERTALANGU DENPASAR
No full textPembangunan sumber daya manusia (SDM) pariwisata yang kompetitif sangat penting bagi keberlanjutan desa wisata di era digital, khususnya di Desa Wisata Kertalangu Denpasar. Desa wisata ini memiliki potensi alam dan budaya yang kuat, namun menghadapi tantangan dalam peningkatan kualitas SDM yang mampu beradaptasi dengan perkembangan teknologi digital. Pendampingan kapasitas SDM dilakukan dengan pendekatan pelatihan penguasaan teknologi informasi dan penguatan kompetensi layanan wisata berbasis kearifan lokal. Kegiatan ini bertujuan untuk meningkatkan kompetensi SDM agar mampu bersaing dan mengelola wisata secara profesional, inovatif, dan berbudaya. Hasil pendampingan diharapkan mendorong terciptanya layanan wisata yang unggul, adaptif terhadap era digital, dan mampu menjaga nilai-nilai budaya Bali yang ada di Desa Wisata Kertalangu
PERSAINGAN PEMANFAATAN RUANG SEMPADAN PANTAI DI WILAYAH PESISIR JIMBARAN, BALI
No full textSempadan pantai Pesisir Jimbaran mengakomodir beragam kepentingan pemanfaatan ruang. Pemanfaatan sempadan pantai sering dipengaruhi oleh berbagai isu, terutama kepentingan ekonomi, meskipun sempadan pantai juga sebagai ruang publik serta perlindungan kelestarian pesisir dan praktik budaya. Penelitian ini menggunakan metode penelitian kualitatif dengan paradigma naturalistik dan fenomenologi. Hasil penelitian menunjukkan bahwa jenis kelompok kepentingan yang memanfaatkan ruang sempadan pantai di pesisir Jimbaran terdiri dari kelompok kepentingan pemerintah, kelompok kepentingan ekonomi, kelompok kepentingan sosial budaya dan kelompok kepentingan publik yang memiliki keterlibatan dalam peranannya terhadap fungsi ruang sempadan pantai berupa fungsi perlindungan ekosistem, fungsi pelestarian budaya, fungsi ekonomi dan fungsi rekreasi. Bentuk persaingan pemanfaatan ruang sempadan pantai di pesisir Jimbaran berupa persaingan secara vertikal dan persaingan secara horizontal yang melibatkan pihak pemerintah, kepentingan ekonomi, pihak kepentingan sosial budaya dan pihak kepentingan publik. Persaingan ini berimplikasi terhadap pemanfaatan ruang sempadan pantai dengan terbentuknya beragam area teritori yang diklaim masing-masing pihak kepentingan dan terbentuknya zonasi pemanfaatan ruang berdasarkan aspek fungsionalitas
KAJIAN KARAKTERISTIK BANJIR DAN PENANGANANNYA DI KOTA SUNGAI PENUH
No full textBanjir merupakan salah satu bencana yang sering terjadi di Kota Sungai Penuh, yang menyebabkan kerugian harta benda dan mengancam kehidupan masyarakat. Kejadian banjir di Kota Sungai Penuh terus menerus meningkat dari tahun 2016 sampai tahun 2024. Penelitian ini bertujuan untuk mengetahui tingkat bahaya banjir berdasarkan karakteristik banjir yaitu tinggi genangan banjir dan lama genangan banjir dengan bantuan Arcgis 10.8 dan dikategorikan menjadi 3 kategori yaitu tingkat bahaya (rendah, sedang, dan tinggi). Hasil penelitian ini banjir yang terjadi di Kota Sungai Penuh berdasarkan karakteristik banjir yang terparah yaitu terjadi di tahun 2024 dengan tingkat bahaya sedang dan tingkat bahaya tinggi
Pengaruh Komunikasi, Motivasi dan Kerjasama Tim terhadap Kinerja Karyawan
No full textIn order for the performance improvement strategy to be successful, the company needs to know the performance targets. Factors that can affect employee performance include communication, motivation and teamwork. The purpose of this study was to determine the effect of communication, motivation and teamwork on employee performance at PT. Cocoa Bali Pods. All members of the population are involved as respondents using the census method. The data analysis technique used is multiple linear regression analysis. The results of the partial significance test prove that communication, motivation and teamwork have a positive and significant effect on employee performance. Simultaneous test results prove that communication, motivation and teamwork have a positive and significant effect on employee performance. The suggestions given include overcoming problems that occur due to conflicts in the work environment and increasing cooperation between employees by preventing blaming one another