E-Journal Universitas Hindu Indonesia
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Analisis Tingkat Kepuasan UMKM Terhadap Penerapan Digital Payment Qris Pada Pelaku UMKM Bali Bangkit Di Kota Denpasar
No full textThe research aims to determine the level of satisfaction of MSMEs with the implementation of Qris digital payments among Bali Bangkit MSMEs in Denpasar City. Data collection use a preliminary survey method and distributing questionnaires to Bali Bangkit MSME owners in Denpasar City. The population in this research is all small and medium industries in Bali Bangkit Denpasar with a total of 72 Bali Bangkit MSMEs in Denpasar City. The sample was determined using a census technique where all members of the population were sampled so that the sample in this study were 72 Bali Bangkit MSMEs in Denpasar City. Data analysis was carried out by comparing the perception of user expectations with the performance of Qris digital payments as perceived by Bali Bangkit MSMEs in Denpasar City. Based on the results of the analysis, the conclusion of this research is that the user satisfaction index is 96.47%, which shows that the user satisfaction index is in the very satisfied criteria. Overall, users can be said to be very satisfied with using Qris
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Keamanan Dan Manfaat Terhadap Minat Pemakaian Financial Technology Pada Penggunaan Pembayaran Digital UMKM Kabupaten Badung
No full textFintech is the use of technology to provide innovative solutions in the financial industry. Fintech combines elements of finance with information and communication technology. The goal is to create products and services that are more efficient, fast and easily accessible. This study aims to examine the Influence of Perceived Ease of Use, Perceived Security and Benefits on Interest in Using Financial Technology on the Use of Digital Payments for MSMEs in Badung Regency. This study uses a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, resulting in a total of 100 respondents in MSMEs in Badung Regency and data was collected through questionnaires. The data used are primary data in the form of responses from respondents, and processed using SPSS. The results of this study indicate that Perceived Ease of Use (X1), Perceived Security (X2), and Benefits (X3) have a positive and significant effect on Interest in Using Financial Technology (Y) in Badung Regency
Pengaruh Literasi Keuangan Dan Pengetahuan Akuntansi Terhadap Kinerja UMKM Di Tabanan
No full textThis study aims to examine the influence of financial literacy and accounting knowledge on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tabanan. MSMEs play a strategic role in the economy, especially in creating jobs and improving community welfare. MSME performance reflects the level of achievement in implementing programs to realize an organization’s vision and mission. The population in this study consists of 47,957 MSMEs registered with the Tabanan Regency Cooperative and SME Trade Service. The sampling method uses incidental sampling, and based on the Slovin formula, a sample of 100 respondents was obtained. The data analysis technique used is multiple linear regression. The results show that financial literacy has a significant positive impact on MSME performance. The higher the financial literacy of business owners, the better their business performance. Accounting knowledge also has a significant positive impact on MSME performance. Increasing accounting knowledge among business owners will improve their business performance
Pengaruh Persepsi, Motivasi, Pengetahuan Perpajakan Terhadap Pilihan Berkarir Sebagai Konsultan Pajak: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Hindu Indonesia)
No full textCareers in taxation have great opportunities for accounting graduates, especially as tax consultants, because the profession is still very much needed. In choosing a tax consultant can be influenced by many factors such as perception, motivation and taxation knowledge. This study aims in this study to determine the effect of perception, motivation and knowledge of taxation on student interest in a career as a public accountant. The population in the study were students of the Accounting Department of Hindu University of Indonesia who had taken taxation courses with the sample used, namely 196 respondents. The research method used is quantitative. The data analysis technique used in this study is multiple linear regression, the coefficient of determination, the F test and the t test. Based on the results of the study, it can be seen that perception has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.316 and sig 0.001 is obtained. (2) motivation has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.314 and sig 0.000 is obtained. (3) taxation knowledge has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.242 and sig 0.000 is obtained. The magnitude of the influence of the independent variables on student interest in a career as a public accountant is 59.3%.
Pengaruh Kompetensi Sumber Daya Manusia, Pengendalian Internal, Moralitas Individu, dan whistleblowing system Terhadap Pencegahan Fraud
No full textEfforts to avoid fraud are essentially aimed at reduce opportunities for perpetrators, making them vulnerable to misappropriation. By tightening supervision in high-risk areas, the possibility of fraudulent activities can be reduced. This research was conducted at the village office in Pupuan sub-district. Data was collected using a structured questionnaire that was specifically developed to capture and assess each variable accurately. The analysis findings show that human resource capabilities have a positive and significant impact on preventing fraud. Internal control mechanisms also play a positive and significant role. In addition, individual morality has a positive and significant effect on efforts to prevent fraud, and the implementation of a reporting system for violations further strengthens fraud prevention with a positive and significant effect
Satus Kutus Nyuh Madan in the Balinese Usada Tradition
No full textUsada Bali is a traditional healing system rich in empirical and spiritual knowledge, transmitted through palm-leaf manuscripts (lontar), cultural practice, and Balinese Hindu cosmology. This study explores the functions, classifications, and processing of Nyuh Madan (Cocos nucifera) as a sacred medicinal plant within the usada tradition. The research investigates its use as a herbal remedy, a medium for spiritual purification, a tool in ritual healing, and a cosmological symbol in Balinese belief systems. Employing a qualitative descriptive-analytic approach supported by structural-functional theory, Ayurvedic principles, and reception theory, data were gathered through participatory observation, in-depth interviews with balian (traditional healers) and pemangku (temple priests), as well as philological analysis of lontar texts. The findings reveal over 100 distinct types of Nyuh Madan, classified by morphology, spiritual properties, and therapeutic function. The traditional production of Virgin Coconut Oil (VCO) through natural fermentation and sedimentation preserves the bioactive integrity of the plant. Laboratory tests confirm that VCO contains high concentrations of lauric acid and antioxidants with antimicrobial, anti-inflammatory, and immune-stimulating properties. User testimonials further validate its effectiveness in treating both physical ailments (sekala) and metaphysical imbalances (niskala). These results affirm Nyuh Madan not merely as an agricultural commodity but as an intangible cultural heritage symbolizing the harmony of health, spirituality, and ecological wisdom in Balinese lif
OPTIMALISASI PENGEMBANGAN PRODUK PADA INDUSTRI RUMAHAN KOPI BUBUK CANGKIR EMAS DI DESA BATUNGSEL, KECAMATAN PUPUAN, KABUPATEN TABANAN
No full textBatungsel Village in Pupuan District, Tabanan Regency, is renowned as a producer of robusta coffee. Processing coffee beans produces dried coffee beans (ose), roasted coffee, and ground coffee ready for sale. The problem faced by the Kopi Cangkir Emas home industry is that the entire manufacturing process still uses simple methods and tools. Product packaging is good, using plastic with a plastic press. This business has significant potential for greater production and new product development if supported by strategies to increase production, diversify products, and market them digitally, using food-grade machinery and environmentally friendly, recyclable packaging. By procuring coffee roasters and grinders, it is hoped that coffee powder production can be optimized and new products can be created through product diversification. Marketing Kopi Emas coffee products will also utilize digital marketing strategies to reach consumers and a wider market
ANALISIS KEPUTUSAN PENGGUNAAN TRANSPORTASI ONLINE GO-JEK DI KECAMATAN KUTA UTARA, KABUPATEN BADUNG
No full textOnline transportation is a form of road traffic and transportation management that utilizes technological developments. One of the currently popular transportation service products is online Android-based land transportation, such as Go-Jek. The purpose of this study was to analyze the internal and external factors influencing the decision to use Go-Jek by residents in North Kuta District, Badung Regency, a rapidly developing area due to tourism development. Data collection was conducted through the distribution of 400 questionnaires, after the questionnaires were declared valid and reliable. The Likert-scale questionnaire asked respondents to select their perceptions by selecting from the available answers, ranging from strongly disagree (1) to strongly agree (5). Data analysis used multiple linear regression statistics. The results showed that internal and external factors had a significant positive effect on the decision to use Go-Jek, with t = 3.719 and 10.965 > t = 1.966, respectively, and both had a significance value of 0.000 < 0.05. Both factors simultaneously had a significant positive effect, with an F-value of 4,907.427 > F-value of 0.025. Both factors had a very strong influence, with a coefficient of determination (R2) of 0.961 (96.1%). The resulting Go-Jek user decision model was Y = 0.447 + 0.130X1 + 0.452X2
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, dan Kepemimpinan Terhadap Akuntabilitas Pengelolaan Dana: (Studi Kasus Pada BUMDes Se-Kecamatan Dawan)
No full textAccountability for fund management is closely related to financial reporting, so it is necessary to implement good accountability in order to share accurate and accountable information for interested parties. The purpose of this study was to determine the effect of human resource competence, organizational commitment, and leadership on fund management accountability in BUMDes Se-Kecamatan Dawan using a quantitative approach. The population of this study amounted to 101 managers of BUMDes Se-Kecamatan Dawan. By choosing purposive sampling technique, it was found that the sample of this study amounted to 33 respondents consisting of directors, secretaries, treasurers, and heads of business units in BUMDes. The data analysis technique consists of descriptive statistical analysis, research instrument test, classical assumption test, multiple linear regression analysis, and model feasibility test using the IBM SPSS V.23 application. The findings of this study show that the variables of human resource competence, organizational commitment, and leadership partially affect the accountability variable of fund management
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA DESA KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN
Get PDFThe objective of this study is to investigate the correlation between village expenditures and various factors such as village original revenue, village finances, and village fund allocations within the Regencies/Cities of South Sumatra Province. This study used a group of 70 people from 14 districts and cities in South Sumatra from 2017 to 2021. This sample was chosen using a method called purposive sampling. Methodology Secondary data in the form of Reports on the Realisation of Village Revenue and Expenditure BPS are used for this quantitative investigation. This research found that in South Sumatra district/city villages, the variable of Village Original Income had little impact on household expenditures. South Sumatra\u27s district and municipal village budgets benefit greatly from both the existence of Village Funds and the allocation of Village Funds. The implications of this research are expected to be informative suggestions so that village funds can be used in accordance with development needs and community empowerment, as well as natural wealth such as tourist attractions can be increased again so that tax and levy income can be increased. used to build and improve village development programs