E-Journal Universitas Hindu Indonesia
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Pengaruh Dana Pihak Ketiga, Loan To Deposit Ratio, Dan Non Perfoming Loan Terhadap Kinerja Keuangan Pada Bank Digital Indonesia
No full textThe financial performance of a bank reflects the extent to which the bank has succeeded in its operations. Banking financial performance is a crucial element in evaluating the overall achievements of a bank. This includes assessments of assets, liabilities, liquidity, and other elements. A company with optimal financial performance will achieve maximum profits, which in turn will demonstrate a high return on investment. This research investigates the effects of third-party funds, LDR, and NPL on the financial outcomes of digital banks in Indonesia. The study covers all digital banks operating in Indonesia between 2021 and 2023, with a total of 15 banks considered. The sampling process was conducted using a purposive sampling technique, focusing on two main criteria: (1) digital banks located in Indonesia and (2) those that published financial statements for the years 2021-2023. The analysis utilized multiple regression methods to examine the data. The results indicate that third-party funds do not significantly affect the financial performance of digital banks in Indonesia. In contrast, the loan-to-deposit ratio has a substantial and positive impact on financial performance, while non-performing loans do not significantly influence these banks\u27 financial outcome
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing dan Good Corporate Governance Terhadap Pencegahan Kecurangan Akuntansi Pada BUMDes Se- Kecamatan Bebandem
No full textABSTRACT BUMDes, a business unit focused on saving loans and utilizing village funds for asset management and services, aims to improve the prosperity of the community. However, many BUMDes face challenges due to corruption. One solution to reduce fraud is enhancing human resources (HR) competence. This study uses double linear analysis with data collected through a five-point Likert scale. The data analysis includes narrative statistics, instrumental tests, classical predictive tests, double linear regression, and hypothesis testing. The results show that HR competence has a positive and significant effect on fraud prevention in BUMDes in Bebandem, meaning that improving HR skills can reduce fraud. In contrast, whistleblowing does not significantly impact fraud prevention, possibly due to system weaknesses or ineffective whistleblowing systems. Good corporate governance (GCG), however, also has a positive and significant effect on fraud prevention. These findings highlight the importance of HR competence and GCG in preventing fraud in BUMDes, while improving whistleblowing systems is needed for better effectiveness
Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Akuntabilitas Laporan Keuangan Desa : (Studi Kasus Desa Dinas Kesiman Petilan, Kecamatan Denpasar Timur)
No full textThe purpose of this study is to evaluate how well Kesiman Petilan Village, East Denpasar District, has been able to improve the accountability of village financial reporting by implementing the village financial system (siskeudes). Data collection methods include documentation, interviews, and observation, all of which are done using qualitative descriptive technique. Four participants participated in this study as informants. Kinds of reports, timeliness and correctness of reporting, applicability of requirements, procedures, elucidation of reporting stages, and feedback. Based on both vertical and horizontal accountability indicators, it is possible to draw the conclusion that the village government\u27s reporting and accountability are both good and accountable in terms of the accountability of the village financial reports. Although manual administration requires more time and has the possibility for fraud, this Siskeudes program is more effective and efficient in that regard
Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak di Mediasi Oleh Sistem Pajak Elektronik
No full textThe development of a country\u27s economy depends on an efficient tax structure. Taxes constitute the primary instrument within Indonesia’s state revenue structure, functioning to fund government expenditures. This research seeks to explore the mediating effect of the computerized tax system in the relationship between tax knowledge and individual taxpayer compliance. A questionnaire survey of 115 individual taxpayers at KPP Pratama Tabanan was used in this quantitative investigation. By applying SEM-PLS as the analytical method, the study demonstrates that tax knowledge has a favorable effect on taxpayer compliance and promotes the adoption of the electronic tax system, and that the electronic tax system has a favorable effect on compliance. According to mediation tests, the electronic tax system somewhat mediates the relationship between tax knowledge and compliance. These findings suggest that increasing tax literacy and utilizing computerized tax systems to their fullest potential are two crucial strategies for improving compliance
Pengaruh Financial Technology Dan Literasi Keuangan Terhadap Kinerja Umkm Pada Sektor Kuliner Di Kabupaten Gianyar
No full textThis study aims to test and analyze the influence of Financial Technology and Financial Literacy on the Performance of MSMEs in the Culinary Sector in Gianyar Regency. This research is quantitative, using a questionnaire for data collection and a Likert scale for measurement. The population in this study is MSMEs in the Culinary Sector in Gianyar Regency. The sampling method uses stratified random sampling with a sample of 89 respondents. Data analysis techniques use multiple regression analysis with SPSS 29. The results show that partially Financial Technology and Financial Literacy have a significant positive effect on MSME Performance. The implications of this research can be used as a basis for developing strategies to improve the performance of MSMEs through the adoption of financial technology and increasing financial literacy
TRANSFORMASI DIGITAL DALAM PELAPORAN KEUANGAN DI DESA WISATA KERTALANGU DENPASAR TIMUR
No full textPengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengedukasi dan mendampingi pelaku usaha di Desa Wisata Kertalangu, Denpasar Timur, dalam menerapkan transformasi digital pada pencatatan laporan keuangan. Di era digital saat ini, kemampuan adaptasi terhadap teknologi menjadi krusial bagi keberlanjutan dan pengembangan UMKM, termasuk di sektor pariwisata. Kegiatan ini berfokus pada pengenalan dan pemanfaatan aplikasi SI APIK dari Bank Indonesia sebagai solusi praktis untuk pencatatan laporan keuangan yang akuntabel dan efisien. Diharapkan dengan kegiatan ini, pelaku usaha di Desa Wisata Kertalangu dapat meningkatkan kualitas laporan keuangan mereka, mempermudah pengambilan keputusan, dan mendukung pertumbuhan ekonomi lokal
EFEKTIVITAS YOGA DAN MEDITASI TRADISIONAL TERHADAP PENURUNAN STRES DAN KECEMASAN: SYSTEMATIC REVIEW
No full textStres dan kecemasan merupakan masalah kesehatan mental yang semakin meningkat secara global dan berdampak negatif terhadap kualitas hidup. Yoga dan meditasi tradisional telah lama digunakan sebagai terapi komplementer yang berperan dalam menurunkan stres dan kecemasan melalui mekanisme fisiologis dan psikologis, seperti penurunan kadar kortisol dan peningkatan regulasi emosi. Systematic review ini bertujuan menganalisis bukti ilmiah terbaru mengenai efektivitas latihan yoga dan meditasi tradisional dalam menurunkan tingkat stres dan kecemasan pada berbagai kelompok populasi. Pencarian literatur dilakukan melalui basis data PubMed, Scopus, Cochrane Library, dan Google Scholar untuk artikel yang diterbitkan antara tahun 2020 hingga 2025 dengan menggunakan kata kunci “yoga”, “meditation”, “stress”, “anxiety”, dan “randomized controlled trial”. Hasil ini menunjukkan bahwa yoga dan meditasi tradisional berpotensi menjadi terapi komplementer yang efektif untuk menurunkan stres dan kecemasan. 
Resilience of Tamil Hindu Culture through Adhi Thiruvila Ritual in Medan
No full textThe aims of this research are to analyze the factors and implications of the resilience of Tamil Hindu culture through Adhi Thiruvila Ritual on the social, cultural and religious life of the Tamil community in Medan. The research results are implementation Adhi Thiruvila ritual becomes a means for the Tamil community to maintain their cultural identity amidst the dynamics of social change that is occurring. Factors that led to the resilience of Tamil Hindu culture through Adhi Thiruvila ritual in Medan, there are five interrelated factors that form a layered defense system, namely spiritual aspects, ancestral heritage, social factors, cultural identity, and educational media. The process of cultural existence consists of elements of ideology, belief/religion, art and language, which mutually reinforce the preservation of the rituals and socio-cultural foundations of Tamil community. The implications of the resilience Tamil Hindu culture through Adhi Thiruvila Ritual are reflected in the cultural, religious and social life of the community, where this event is accepted as a cultural product and legitimate Hindu ritual practice and continues to be preserved through consistent and adaptive implementatio
ACTUALIZATION OF THE CATUR PURUSA ARTHA TEACHINGS IN CULTIVATING AN ANTI-CORRUPTION CULTURE
No full textHuman needs and wants are basically very complex, so humans try to find ways to fulfill them. In its fulfillment, sometimes bad ways can be done, one of them is by means of corruption. Corruption is a crime that is extraordinary and the most depraved in human life. Because, not only harming a person, but also harming the state in the form of state wealth. To overcome this problem, various efforts have been made, such as anti-corruption education by instilling existing values. One of them is religious values, where religion is used to be able to be part of overcoming the problem of corruption. This paper tries to describe anti-corruption with a Hindu ethical approach using qualitative methods, data obtained through observation, literature study, and online data searches. The data that has been collected, then the data is analyzed and presented with a qualitative descriptive. This paper aims to describe the definition, forms and factors of corruption. Then also described anti-corruption education based on Hindu religious teachings. The view of discorruption in Hinduism is unraveled in Hindu ethics. The cause of corruption is due to sad understanding. The form of anti-corruption in Hindu ethics is contained in the teachings of Catur Purusa artha about life management to be able to achieve the goals of human life
PEMANFAATAN EKSTRAK BUAH NAGA MERAH (HYLOCEREUS POLYRHIZUS) SEBAGAI PEWARNA ALAMI UNTUK MENINGKATKAN PRODUKSI PADA KELOMPOK JAJANAN TRADISIONAL DI DESA SANGGING KUSAMBA, KLUNGKUNG
No full textThis community service activity aims to improve the quality and competitiveness of traditional snacks in Sangging Kusamba Village, Klungkung, by utilizing red dragon fruit (Hylocereus polyrhizus) pulp extract as a natural dye. Extraction was carried out using a maceration method using 90% ethanol. The characterization results using LC-MS Shimadzu LCMS-8040 showed the presence of betanidin pigments (2.28%), dopaxanthin-quinone (2.27%), valinebetaxanthin (2.12%), 3-O-methylquercetin (2.38%), kaempferol 3-O-galactoside (3.18%), kaempferol 7-O-D-glucopyranoside (2.40%), quercetin 3-rutinoside (2.18%), isorhamnetin 3-O-neohesperidoside (2.92%), betanin (0.94%), isobetanin (0.94%), and neobetanin (1.61%) were detected and contributed to the antioxidant activity of the extract. The presence of betacyanin and betaxanthin pigments plays a role in providing bright red-purple to orange colors, while flavonoid compounds (quercetin, kaempferol, isorhamnetin) and phenolics (ferulic acid, vanillic acid) support the antioxidant activity of the extract. Implementation in traditional snack business groups shows that natural dyes from red dragon fruit produce bright, stable colors, and are more in demand by consumers than synthetic dyes. Thus, the use of red dragon fruit extract can be a functional food solution that is safe, environmentally friendly, and has high economic value. These results indicate that dragon fruit flesh can be used effectively in this community service aims to develop natural dyes based on red dragon fruit peel as a safer alternative to synthetic dyes