E-Journal Universitas Hindu Indonesia
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PEMBERDAYAAN KEWIRAUSAHAAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KOMUNITAS USAHA MINUMAN CENDOL DI DESA PEGUYANGAN DENPASAR
Get PDFThe existence of partners located in Peguyangan Village, North Denpasar District, are generally managed independently. The common problem faced by partners today is in developing their business to become bigger. Partner business productivity has not fully met the market criteria, because in measuring the productivity of partner businesses it is not supported by knowledge resources and good financial governance. Business loans proposed by partners to the Bank as the largest funding institution, have not been able to fulfill the stages or absolute requirements put forward by the bank regarding the preparation of accountable and transparent financial reports. In connection with partner problems, the orientation of the program is to provide education and training to partners as micro/service business actors, so that they are able to prepare their financial reports independently and responsibly. So that the capital capabilities of micro business partners/services are feasible to develop their business. The solution offered by the executor of community service is training in preparing financial reports using simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist business actors in managing their business finances easily. With the intent and purpose of providing training on preparing reports for these partners, it can assist business actors in managing their financial traffic in a professional manner. The results of this community service activity are partners who have knowledge and understanding of financial management and are able to prepare financial reports for their business
EKSISTENSI TAKSU PADA MASYARAKAT HINDU DI KOTA DENPASAR KAJIAN TEOLOGI HINDU
Get PDFGlobalisasi dan modernisasi mempengaruhi kehidupan masyarakat Hindu di Kota Denpasar terutama dalam aspek beragama Hindu. Tradisi budaya pada masyarakat Bali menyimpan banyak hal yang bersifat misterius. Salah satunya adalah konsepsi taksu, yang banyak diyakini oleh masyarakat Bali pada umumnya, dan masyarakat Denpasar pada khususnya sebagai energi puncak atau kekuatan spiritual yang sangat dibutuhkan dalam berbagai aspek kehidupan sosio-religius, termasuk kehidupan berkesenian Bali. Berdasarkan hal itu, maka perlu merekonstruksi ajaran ketuhanan (teologi) melalui penelitian eksistensi taksu khususnya taksu pregina (seniman ) pada masyarakat Hindu di Kota Denpasar.
Berdasarkan uraian tersebut, penelitian ini difokuskan pada pembahasan tentang Eksistensi taksu khususnya taksu pregina (seniman) pada masyarakat Hindu di Kota Denpasar, Tujuan penelitian ini adalah mengetahui, memaparkan, dan menganalis eksistensi taksu khususnya taksu pregina pada masyarakat Hindu di Kota Denpasar. Adapun teori yang digunakan dalam menganalisis rumusan masalah dalam penelitian ini, yaitu : (1) teori fenomenologi, dan (2) teori religi). Penelitian ini menggunakan metode ilmiah, studi kepustakaan, observasi dan wawancara.
Hasil penelitian menunjukkan beberapa hal berikut ini : (1) konsepsi taksu terbukti eksis sampai sekarang pada masyarakat Hindu di kota Denpasar, termasuk didalamnya (2) pelinggih atau sanggah taksu, (3) jenis-jenis taksu, (4) proses memperoleh taksu, (5) tiga pilar taksu, (6) Tri Guna, (7) taksu di era Globalisasi
KARYA SENI REJANG PUSPA CITTA NAYA PADA GONG GEDE DALAM KONTEKS PENDIDIKAN KEAGAMAAN HINDU
Get PDFMenarik mencermati karya Rejang Puspa Citta Naya dalam konteks pendidikan agama Hindu. Tujuannya adalah mendapatkan kejelasan dari persoalan ide dan konsep bentuk garap sebagai simbol pencerahan bagi masyarakat Hindu di Bali. Permasalahannya bagaimana proses pendidikan keagamaan Hindu dapat menjadi media pencerahan pada bentuk karya Rejang puspa Citta Naya. Tulisan ini berangkat dari hasil pencermatan kontemplasi yang dituang dalam bentuk karya pertunjukan. Menggunakan pendakatan kualitatif di mana data sepenuhnya diolah dari dari primer dan sekunder untuk dapat kemudian disimpulkan. Beberapa temuan dari kegiatan pencermatan ini menemukan bahwa dalam koteks pendidikan karya Rejang Puspa Citta Naya tidak semata tentang estetika namun secara intrinsik tersembunyi nilai-nilai lokalitas yang menggandeng konsep keagamaan Hindu di dalamnya
Evaluasi Intervensi Hipnoterapi terhadap Manajemen Gangguan Kecemasan: Studi kualitatif pada praktik klinis: Evaluation of Hypnotherapy Intervention on Anxiety Disorder Management: A Qualitative Study in Clinical Practice
No full textLatar Belakang: Gangguan kecemasan menjadi masalah emosional yang ditandai dengan perasaan tidak nyaman, ketidakberdayaan, dan ketidakpastian akibat stimulus yang tidak jelas. Hipnoterapi telah menunjukkan potensi sebagai intervensi non-farmakologis yang dapat mengakses alam bawah sadar untuk memodifikasi pola pikir negatif dan menanamkan teknik relaksasi. Tujuan: Penelitian ini bertujuan menganalisis efektivitas hipnoterapi dalam mengatasi gangguan kecemasan dan mengidentifikasi protokol terapeutik yang diterapkan di Soulhealing Hypnotherapy. Metode: Penelitian kualitatif dengan teknik purposive sampling melalui observasi dan wawancara mendalam terhadap praktisi dan pasien gangguan kecemasan. Data dikumpulkan menggunakan panduan wawancara terstruktur dan lembar observasi untuk mengevaluasi protokol terapi dan respons pasien. Hasil: Protokol hipnoterapi terdiri dari enam tahap yakni wawancara dan pendekatan awal, instruksi pencarian posisi nyaman, fokusasi perhatian, induksi relaksasi, identifikasi akar penyebab kecemasan, dan reframing kognitif dengan perspektif positif. Evaluasi post-terapi menunjukkan penurunan signifikan tingkat kecemasan, peningkatan kemampuan manajemen emosi, dan perbaikan kualitas interaksi sosial. Pasien melaporkan kondisi mental yang lebih tenang dan rileks pasca intervensi. Kesimpulan: Hipnoterapi terbukti efektif dalam mengurangi gejala kecemasan melalui modifikasi pola pikir dan penanaman teknik relaksasi. Pendekatan ini menawarkan alternatif terapi yang aman dengan minimal efek samping dibandingkan intervensi farmakologis konvensional
Pengaruh Profesionalisme, Fungsi Badan Pengawas Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa Se-Kecamatan Tegallalang
Get PDFThis study aims to examine the effect of professionalism, supervisory functions, and human resource competence on the quality of financial reports. This research was conducted at the Village Credit Institution (LPD) in Tegallalang District using a questionnaire and involving 108 respondents. The data analysis method used is multiple linear regression analysis with the help of SPSS 24 software. The results show that (1) Professionalism has a significant effect on the quality of financial reports. (2) Supervisory function has a significant effect on the quality of financial reports. (3) Human resource competence has a significant effect on the quality of financial reports.
Pengaruh Tingkat Pemahaman, Sikap Dan Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant (CA)
Get PDFThis research aims to examine and analyze the influence of the level of understanding about Chartered Accountants (CA), attitudes regarding Chartered Accountants (CA) and motivation to obtain a Chartered Accountant (CA) on students\u27 interest in taking the Chartered Accountant (CA) profession at the Indonesian Hindu University. This research approach uses a quantitative approach. This research uses primary data where data is collected using a questionnaire. This research was conducted at the Accounting Study Program, Faculty of Business Economics and Tourism with a population of 469 and a sample size of 82, using simple random sampling techniques and Slovin formula calculations. The data analysis technique in this research uses descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing. The results of the analysis prove that simultaneously the level of understanding about Chartered Accountants (CA), attitudes about Chartered Accountants (CA) and motivation to get a Chartered Accountant (CA) influence students\u27 interest in taking Chartered Accountant certification
Determinan Keputusan Invetasi Reksa Dana Melalui Aplikasi Online: (Studi Kasus Pada Kelompok Studi Pasar Modal Universitas Hindu Indonesia)
Get PDFResearch conducted at the University Capital Market of Indonesian Hinduism evaluates the impact of attitudes, subjective norms, and behavioral control on the interest and decisions of investing in mutual funds through online applications. The study, utilizing primary data from 39 active members of KSPM UNHI and employing the PLS test, finds that attitudes and behavioral control do not significantly affect interest in investing. However, subjective norms positively influence both interest and decisions to invest in mutual funds online, with interest directly impacting investment decisions. The results suggest a need for increased socialization, education, and understanding of online application use for mutual fund investment, alongside further exploration of individual investment determinants
Pengaruh Independensi Dan Keahlian Profesi Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa (LPD) Di Kecamatan Banjarangkan
Get PDFThisiresearch aims to determine the influence of independence and professional expertise on thevperformance of supervisory bodies atiVillageiCredit Institutionsl(LPD)oin Banjarangkan District. The population in thisfstudy was the entire supervisory body of the 28 LPDs still operating in Banjarangkan tDistrict, totaling 73 peoples. The number of samples in this study was 73 peoples cwho were determinedg using a saturated nsampling technique and tested using the Partial Least Squares analysis technique. The results of this research show that independenceuhas a positive effecthon thebperformance ofhthe LPD supervisory body in Bajarangkan District. Professional expertise hasga positiven influence onnthe performance of the LPDksupervisory body ini Bajarangkan lDistrict. For all LPDksupervisors inh Bajarangkan kDistrict, thejresults ofkthis research cani bei used asjconsiderationi in designingc regulations and policies relatedv to improving performance
Reaksi Pasar Modal Indonesia Atas Pengumuman Kenaikan BI 7 Day Reverse Repo Rate Tanggal 19 Oktober 2023 Pada Perusahaan Yang Terdaftar Dalam LQ45 Bursa Efek Indonesia
Get PDFThe research aims to analyze how the Indonesian capital market reacted to the announcement of the BI 7 Day Reverse Repo Rate by comparing average abnormal return and average trading volume activity. This study, which is an event study, will be observed for ten working days, five days prior to (t-5) and five days following (t+5) the announcement. Corporations that are included in the LQ45 index are used for the study\u27s sample. Purposive sampling methodology combined with sample determination method. The Wilcoxon signed rank test is the data analysis method applied. The average abnormal return and average trading volume activity before and after the BI 7 Day Reverse Repo Rate announcement on October 19, 2023, do not differ, according to the results. Because the event does not control the information content and strong signal when making investment decisions to purchase or sell shares, this indicates that there was no market reaction. 
Pengaruh Sistem Pengendalian Internal, Proteksi Awig-Awig, Keyakinan Hukum Karma Phala Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Mengwi
No full textLPD, an unique economic entity in Balinese culture introduced by the Governor of Bali, Prof. Dr. Ida Bagus Mantra in 1984, has proven its role in achieving economic equality among Balinese communities from rural areas to major cities, becoming the only small-scale financial institution owned by indigenous communities in Bali and adhering to Bali\u27s distinctive economic principle known as "bebanjaran". The research aimeds to determines the level of tendency towards accountings fraud in LPDs in the Mengwi District, Badung Regency. Tshe data in this studys were obtaineds from questionnaires or primary data. The subjects of the study weres 39 LPDs in the Mengwi District, Badung Regency, with a totaly of 113 LPD employees. The resultss indicate that effective internal controls systems and Awig-awig protection haves a negative impacts on thes tendenrcy towards accounting frauds, whiles belief in the karma phala law does not significantly influence the inclination towards accounting fraud. For LPDs in the Mengwi District, it is recommended to enhance internal control systems, implement Awig-awig protection, and increase employee awareness of the legal and moral consequences of fraudulent actions to ensure security, integrity, and accountability in managing village funds and assets effectively, thereby strengthening public trust in the institution.