E-Journal Universitas Hindu Indonesia
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    BOOK REVIEW OF ECSTATIC WONDER OF ALLAMAPRABHU BY BASAVARAJ NAIKAR

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    Ecstatic Wonders of Allamaprabhu contains an English Translation of Allamaprabhu’s 582 vachanas from Kannad along with their critical analyses for the benefit of the international and national reader from Naikar’s point of view. It is useful to all those Indologists and Orientalists, who are interested in comparative global philosophy, mysticism, and literature. Allamaprabhu was a great mystic and super Sivayogi of twelfth-century Karnataka, India and easily comparable to other religious and mystic poets of the world like Kabiradasa, Namdev, Jnanadev, Chaitanya, Sri Aurobindo, John Donne, George Herbert, St. Augustine and Swedonberg and so on

    EVALUASI PENGENDALIAN SUMBER DAYA PADA PROYEK PEMBANGUNAN GEDUNG DITRESKRIMSUS POLDA BALI DENGAN METODE RESOURCE LEVELLING

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    A construction project is a series of activities that are only carried out once and are generally short-term. In the process, there is a process of processing project resources into buildings. There are three important things to consider in a construction project, namely time, cost and quality. This study uses the leveling process in Microsoft Project with the trial-and-error approach method. The resource leveling process is carried out by changing the maximum limit of labor usage in the resource sheet, by selecting the max-unit section. In the max-unit, changes are made gradually so that leveling can be done because it is still overlocated and fluctuating. In the calculation, it can be seen that the amount of working time before leveling is 99 days with a total cost of Rp. 696,175,000. After the leveling process, there is a difference in working time of 12 days. This does not affect the duration of project completion, which is 210 days, because the leveling is carried out on a schedule that is overlocated and fluctuating, namely from the third week to the sixth week. The cost before leveling is Rp. 707,392,000, and after leveling it becomes Rp. 696,175,000, so the difference in costs obtained before and after leveling is Rp. 11,217,000. This occurs because the leveling process focuses on equalizing existing resources without having to add resources again. The number of workers for 13 weeks before the leveling process was 6,316 people. While the number of workers obtained after the leveling process was 6,216 people. The difference obtained for the number of workers is 100 people

    Pengaruh Whistleblowing System, Efektivitas Pengendalian Internal dan Integritas Karyawan terhadap Kecendrungan Kecurangan (Fraud) pada Lpd Se-Kecamatan Selat Kabupaten Karangasem

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    An action or deed carried out by an individual or a group intentionally which has a purpose or motive to gain personal benefit through the improper use of organizational resources is the notion of fraud. Until now cases of fraud and fraud against Village Credit Institutions (LPD) still occur, many Village Credit Institutions have also encountered various kinds of problems that have led to bankruptcy. From the research activities that have been carried out, the results state that there is a negative effect of whistleblowing on the tendency to act fraudulently. The effectiveness of internal control also has a negative influence on the tendency to act fraudulently. And employee integrity has a negative influence on fraudulent tendencies. In the future, it is hoped that all employees at the Village Credit Institution in Selat District are required to have the courage to disclose various acts of fraud. Because this will later be able to assist supervision in order to immediately handle and eradicate various existing fraudulent acts so as not to create losses for the Village Credit Institution

    Pengaruh Komitmen Organisasi dan Penerapan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi

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    Fraud in financial institutions can be explained by the fraud triangle theory which emphasizes the factors of pressure, opportunity, and rationalization. The purpose of t.his studly was to determine the effect of organizational commitment and good corporate governance on the tendlency of accountiing firaud. Tlhis researcih was condiucted in Kerambitan District, Tabanan Regency, Bali on 26 LPDs in Kerambitan District. The po.pulation in this studly wer.e all LPD employees, totaling 132 people and by using the Slovin Formula, the sample members were determined to be 78 LPD employees. The sampling technique was carried out by purposive sampling. The instrumenlt test was cariried out by teslting the vallidity and reliabiility. The data analysiis techlnique used is multiplle liinear regresision using SPSS softw.are. The results of the analysis of determination show the effect of organizationall commitmient and good corporate governance on the tendency of accountiing frauid by 71.7%. Partial significance test proves that organizational commitment and good corporatte goveirnanice has a negative and significant effect on accounting tendencies

    Implementasi Prinsip-Prinsip Good Corporate Governance Pada Lembaga Perkreditan Desa (LPD) Desa Adat Peguyangan

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    LPD is a financial institution that plays an important role in the Pakraman village community in Bali. LPDs have a positive impact on the economy, but in reality there are often problems regarding LPD performance which actually harm customers. The Peguyangan Traditional Village LPD has good performance achievements, which cannot be separated from the implementation of good corporate governance in all its business activities. The aim of this research is to determine and analyze the implementation of good corporate governance principles in the Peguyangan Traditional Village LPD. Based on the problems studied, this research uses qualitative methods, with data from interviews and documentation in the field. Based on data collected from interviews with the Head of the LPD, it is stated that the principle of transparency is applied by providing information regarding the development of the Peguyangan Traditional Village LPD, not only known to the internal LPD but also the general public, especially the manners of the Peguyangan Traditional Village, the principle of accountability is applied by encouraging every employee to work. responsible for each task, the principle of responsibility is carried out by having a social service program based on Tri Hita Karana for the community, the principle of independence is carried out by making their own considerations in determining the interest rate on each financial product, decision making and every village manner is given the opportunity to provide input, the principle of equality This is done to provide the opportunity to convey input ideas and suggestions to the LPD from employees through communication forums every week, and the community through its representatives (prajuru banjar) at meetings (paruman adat village) which are held three times a year

    Pengaruh Independensi, Tingkat Pendidikan dan Keahlian Profesional Terhadap Kinerja Pengawas Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Abiansemal

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    The outcome of a supervisor\u27s efforts in both quantity and quality while executing the responsibilities and powers assigned to them is their supervisory performance. The degree of education, professional expertise, and independence are some of the variables that can impact a supervisor\u27s success. This study purpose to ascertain the impact of supervisor performance at Village Credit Institutions (LPD) in Abiansemal District on factors such as independence, educational attainment, and professional expertise. The study\u27s population consists of all active LPD supervisors in the Abiansemal sub-district, which has 32 LPDs and 140 supervisors overall. The sampling technique is a non-probability sampling method using a saturated sampling technique. The sample used was 140 respondents obtained through a data collection method by distributing questionnaires measured using Likert scales. The data analysis technique uses Smart PLS 4.1.0. The study\u27s findings demonstrate that the performance of LPD pupils is significantly improved by independence, education level, and professional expertise

    Pengaruh Literasi Keuangan dan Kemudahan Pengguna Terhadap Keputusan Menggunakan QRIS dalam Pembayaran Retribusi di UPTD Pengujian Kendaraan Bermotor Kota Denpasar

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    The Motor Vehicle Testing Technical Implementation Unit (UPT PKB) of Denpasar City ensures vehicle safety through rigorous inspections. Governed by Denpasar City Regional Regulation Number 20 of 2011, the unit\u27s financing comes from motor vehicle levies. To enhance service efficiency, the UPT PKB adopted QRIS for non-cash levy payments, increasing Regional Original Income (PAD) despite challenges in technological adaptation and social changes. This study investigates how financial literacy and ease of use influence the decision to use QRIS for paying levies at the UPTD Denpasar City Motor Vehicle Testing. The research involved 28,190 mandatory vehicle tests using QRIS, employing purposive sampling and multiple linear regression analysis. Findings reveal that financial literacy and user convenience positively and significantly impact the decision to use QRIS for levy payments at the UPTD Denpasar City Motor Vehicle Testing.&nbsp

    Sistem Informasi Transaksi Berbasis Web pada Koperasi Tri Dasi Caka Tunggal di Desa Pegadungan

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    This research aims to design and implement a transaction information system at the Tri Dasi Caka Tunggal Cooperative in Pegadungan Village. This system development used the Waterfall development method. The methods used for data collection in this research were observation, interviews and literature study. In this research, the testing method uses a set of validation activities, with a black box testing approach. The results of the research show that the implementation of the Web-Based Transaction Information System at the Tri Dasi Caka Tunggal Cooperative in Pegadungan Village uses visual programming. System testing using the black box method from the test results was all successful

    Pengaruh Budaya Organisasi, Religiusitas Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Se- Kecamatan Denpasar Utara

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    The huge proportion of Town Funds administered by the Central Government to Town State run organizations doesn\u27t block the opportunity of coercion or control in their organization. Distortion or cheating according to the Indonesian Groundwork of Public Clerks is a conscious exhibition by something like one individuals in organization or social events obligated for organization, delegates and outcasts which incorporates the usage of confusion to secure a nonsensical advantage or negligence the law ( IAPI - Indonesian Foundation of Public Clerks). The general population in this study was all town specialists amounting to 216 people from 8 towns in North Denpasar District. The amount of tests in this survey was 64 people who were settled using a purposive looking at strategy and had a go at using different direct backslide assessment techniques. The outcomes of this investigation show that various leveled culture fundamentally influences distortion aversion. Legalism influences hindering deception. The whistleblowing structure influences hindering blackmai

    DIMENSI SOSIO-RELIGIUS DALAM PERAYAAN GALUNGAN: KAJIAN TENTANG KESEIMBANGAN HUBUNGAN VERTIKAL DAN HORIZONTAL

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    Perayaan Galungan memiliki makna mendalam baik secara vertikal (hubungan manusia dengan Tuhan) maupun horizontal (hubungan antarindividu). Penelitian ini menggunakan metode etnografi untuk mengeksplorasi dimensi sosio-religius dalam perayaan tersebut, dengan fokus pada keseimbangan hubungan vertikal dan horizontal dalam masyarakat Bali. Temuan menunjukkan bahwa tradisi ini tidak hanya memperkuat spiritualitas individu, tetapi juga kohesi sosial, sekaligus mampu beradaptasi dengan tantangan modernisasi tanpa kehilangan nilai-nilai inti

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