E-Journal Universitas Hindu Indonesia
Not a member yet
3153 research outputs found
Sort by
Pengaruh Independensi, Pengalaman Kerja Dan Kompetensi Terhadap Kinerja Auditor Internal Pada Bank Perkreditan Rakyat (BPR) Di Kota Denpasar
Get PDFThe presence of Rural Banks (BPR) in Indonesia greatly benefits local communities by providing much-needed capital for their businesses, thereby supporting the government\u27s efforts to accelerate economic development. However, the high number of bankruptcies among BPRs, often due to internal fraud, highlights the poor performance of internal auditors responsible for overseeing and examining bank operations. This study aims to examine the impact of independence, work experience, and competence on the performance of internal auditors at Rural Banks in Denpasar City. The research involved all internal auditors from 23 BPRs headquartered in Denpasar, totaling 38 respondents, selected through a saturated sampling technique. Data were collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The findings reveal that both independence and work experience significantly and positively influence the performance of internal auditors at BPRs in Denpasar City. However, competence has an insignificant negative impact on their performance. 
Analisis Perbandingan Keamanan Data pada Website Repository UNHI dan Website SRUTI UNHI Terhadap Sniffing Process Menggunakan Aplikasi Wireshark
Get PDFThe rapid development of information technology has increased the risk of data security
in computer networks, especially through information sniffing. Universitas Hindu Indonesia (UNHI)
has two web platforms, Repository UNHI and SRUTI UNHI, which use different protocols (HTTP
and HTTPS). This research analyzes and compares data security on both websites against
sniffing attacks using the Wireshark application and provides insights into the vulnerabilities of
the HTTP protocol and the advantages of the HTTPS protocol. This research uses a descriptive
method with a qualitative approach applied through the Network Development Life Cycle (NDLC).
Wireshark is used to capture and analyze data packets on the network of both websites. The
analysis results show that the Repository UNHI website, which uses HTTP, is highly vulnerable
to sniffing attacks, with Wireshark successfully Capturing and reading sensitive data such as
usernames and passwords. Conversely, the SRUTI UNHI website, which uses HTTPS,
demonstrates a higher level of security as the data transmitted is encrypted. This research
indicates that the use of the HTTPS protocol significantly enhances data security compared to
HTT
MEMBANGUN BRANDING TEBA MAJALANGU SEBAGAI DESTINASI WISATA EDUKASI DAN REKREASI
Get PDFDeveloping effective branding is very important in creating an attractive and memorable tourist destination identity. This research aims to build Teba Majalangu\u27s branding as an educational and recreational tourism destination that can attract visitors. The method used in this research is a survei and content analysis obtained from various social media platforms to understand people\u27s perceptions and expectations of Teba Majalangu. Surveis were conducted to collect data about visitor preferences, while content analysis focused on evaluating the images and messages conveyed via social media regarding this destination. The results of this research show that branding is relevant and effective for promoting Teba Majalangu as a tourist destination that combines educational value with entertainment, as well as increasing tourist visits. Apart from that, this research also provides insight into the potential use of social media in strengthening the image and attractiveness of tourist destinations
EKSISTENSI TRADISI SEWON-SEWON UNTUK MENINGKATKAN SRADHA DAN BAKTI MASYARAKAT DESA SIDOMULYO KECAMATAN PRONOJIWO KABUPATEN LUMAJANG
No full textPenelitian ini dilatarbelakangi oleh keberadaan tradisi Sewon-Sewon di Desa Sidomulyo, Kecamatan Pronojiwo, Kabupaten Lumajang, yang masih bertahan di tengah arus modernisasi. Tradisi yang dilaksanakan seribu hari setelah kematian seseorang ini bukan sekadar ritual adat, tetapi sarat makna spiritual, khususnya dalam penguatan nilai sradha (keyakinan) dan bakti (pengabdian) masyarakat Hindu. Penelitian ini bertujuan untuk: (1) mendeskripsikan eksistensi tradisi Sewon-Sewon dalam kehidupan masyarakat Desa Sidomulyo, (2) menganalisis proses pelaksanaannya mulai dari tahap penentuan hari baik hingga prosesi puncak, dan (3) mengidentifikasi implikasi tradisi ini terhadap penguatan nilai sradha dan bakti dalam perspektif Pendidikan Agama Hindu. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi fenomenologi. Data diperoleh melalui observasi langsung, wawancara mendalam dengan tokoh adat, tokoh agama, sesepuh desa, serta masyarakat yang terlibat, serta dokumentasi dan studi kepustakaan. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman, yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan, dengan uji keabsahan data melalui triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa: (1) tradisi Sewon-Sewon tetap eksis meskipun menghadapi tantangan modernisasi, dengan bentuk pelaksanaan yang lebih sederhana namun tetap mempertahankan makna spiritual; (2) proses pelaksanaan tradisi meliputi tahapan perhitungan hari baik, persiapan sesaji, penyembelihan hewan, pemasangan batu nisan (ngijing), serta doa bersama (pujapitara dan slametan); (3) tradisi ini memiliki implikasi penting bagi masyarakat Hindu, karena mencerminkan penerapan Tri Kerangka Dasar Agama Hindu: Tattwa melalui Panca Sradha, Susila melalui Tri Kaya Parisudha, dan Acara melalui Panca Yadnya. Selain sebagai bentuk penghormatan kepada leluhur, tradisi ini juga berfungsi memperkuat solidaritas sosial, menjaga harmoni masyarakat, serta menanamkan nilai pendidikan spiritual kepada generasi muda. Dengan demikian, pelestarian tradisi Sewon-Sewon memiliki peran strategis dalam menjaga keseimbangan antara warisan budaya lokal dan pendidikan agama Hindu di era modern
PENGABDIAN MASYARAKAT MELALUI PROGRAM KERJA KKN UNIVERSITAS HINDU INDONESIA DI KELURAHAN UBUNG: PEMBERDAYAAN LINGKUNGAN DAN PENDIDIKAN KARAKTER
No full textCommunity Service Program (KKN) is a concrete implementation of the Tri Dharma of Higher Education, particularly in the field of community service. Through KKN activities, students are expected to be able to apply the knowledge and skills acquired during lectures to provide solutions to real problems in the community. KKN Group 1 of the Indonesian Hindu University was implemented in Ubung Village, North Denpasar District, from August to September 2025. This program emphasized increasing public awareness of environmental cleanliness, waste management, community empowerment through women\u27s farmer group (KWT) activities, and character education in elementary schools. The main activities carried out included the creation and installation of waste education signs, stop bullying socialization, diligent savings socialization, making retrace bins from recycled waste, making bio pore holes, and providing eco-bags to residents as a medium for managing household waste. The implementation of activities was carried out with a participatory approach, involving the community, village officials, and educational institutions. The results of the activities showed an increase in community participation in cleaning activities, increased awareness of household waste management, and the growth of a spirit of mutual cooperation and social awareness in the Ubung community
FUNGSI HUKUM PERLINDUNGAN KONSUMEN DI INDONESIA
No full textConsumer protection law is a crucial area of law in safeguarding the interests and rights of consumers in their interactions with producers, distributors, and service providers. Amidst the dynamics of economic development and globalization, consumer protection has become increasingly relevant in ensuring a balance of power between businesses and consumers. In this modern era, consumers have greater access to a variety of products and services, both physically and through online platforms. However, these developments also raise new challenges in the form of business practices that harm consumers, such as fraud, the sale of counterfeit products, circulating advertising, and discrepancies between product quality and promises. This article will further discuss consumer protection law, including its legal basis, principles of consumer protection, and existing law enforcement mechanisms. It will also address several current issues in consumer protection, such as consumer protection in online businesses, producer responsibility for unsafe products, and efforts to increase consumer awareness and understanding of their right
PELESTARIAN KEARIFAN LOKAL JAWA DALAM TATA RUANG KRATON YOGYAKARTA
No full textKeraton Yogyakarta terbangun lengkap tahun 1926, hingga kini masih bertahan - berfungsi baik (fungsi asal dan objek wisata). Ruang-ruang utamanya bergaya Arsitektur Jawa serasi dengan ruang-ruang pendukungnya bergaya Arsitektur Eropa. Tujuan studi mengungkap Kearifan Lokal Jawa pada tatanan ruang Kraton Yogyakarta, mendeskripsikan elemen-elemen arsitektur signifikan untuk dilestarikan dan mendeskrisikan konsep pelestariannya. Metoda studi adalah deskriptif-eksplanatif, dengan pendekatan Budaya Jawa-Arsitektur-Pelestarian. Kearifan Lokal Jawa “kesatuan interaksi alam-sosial-spiritual” dan “budaya toleransi” mendasari tata ruang Kraton. Wujud kesatuan interaksi alam-sosial-spiritual berupa tata ruang Kraton berporos Sumbu Filosofis (garis lurus dari Tugu Pal Putih - Alun-alun - Kraton - Panggung Krapyak), posisi bangsal Sitihinggil di bagian muka, dan ruang-ruang utama pola terbuka-memusat (atap tajuk, dekorasi terpusat). Di dalam bangsal Sitihinggil Sultan bermeditasi (menatap Tugu Pal Putih), memimpin upacara Kraton, dan menerima keluhan rakyat (duduk di pusat Alun-alun Utara). Wujud Budaya toleransi berupa dua gaya arsitektur (Tradisional Jawa - Eropa) dalam satu bangunan, dekorasi ruang utama bermotif budaya Jawa-Islam-Budha, dan sarana dialog sultan - rakyatnya. Konsep pelestarian: Preservasi tata ruang Kraton simetri Sumbu Filosofis; Preservasi-perawatan rutin bangunan (tata ruang, atap, plafon, balok tumpangsari, talang, jendela, tiang-tiang, dekorasi-ornamen); Restorasi Alun-alun Utara (pasir-rumput, pohon sekeliling)
Faktor – Faktor Yang Dapat Mempengaruhi Kecenderungan Kecurangan Akuntansi
No full textThe tendency of accounting fraud is a form of misrepresentation or omission of amounts in the financial reporting process done intentionally to deceive the users of the reports. Accounting fraud also describe misrepresentation that arises due to improper application of accounting principles related to asset management, which results in non-compliance with Indonesian Financial Accounting Standards (PABU). The studi aim’s to determine the influence of the Implementation of Good Corporate Goverrnance and the Effectiivenes’s of Internal Control on the tendency of accounting fraud in Village Credit Institutions. Research was conductted on 8 Viillage Credit Institutiions in the Kuta Selatan District. Size for sampel on this study is 66 respondents selected usiing non-probabiility sampling methods. The analysiis technique used for this study is mulltiple linear regression. Result for this study the implementation of good corporate governance has a negative and signifiicant effect on the tendenciy of accounting fraud, and the effectiveness of internal control also has a negative and signifiicant effect on the tendency of accounting fraud
Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, Dan Akses Permodalan Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Se-kecamatan Kediri
No full textThe performance of Micro, Small and Medium Enterprises is one of the benchmarks for achieving business goals. Improving performance is the key for a business to develop and compete successfully and prevent bankruptcy. This research aims to examine the influence of accounting information systems, financial literacy and access to capital on the performance of MSMEs. This research used a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, which resulted in a total of 100 respondents in MSMEs in Kediri District. The sample was selected using the Simple Random Sampling method, and data was collected through a questionnaire. The data used is primary data in the form of responses from respondents, and processed using SPSS. The results of this research show that accounting information systems (X1), financial literacy (X2), and access to capital (X3) have a positive and significant effect on the performance of MSMEs (Y) in Kediri District. The better the accounting information system, financial literacy and access to capital, the better the performance of MSMEs in Kediri District
Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Consumer Goods Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023
No full textThis research aims to test and analyze the factors that influence stock returns of consumer goods sector companies with company size as a moderating variable listed on BEI in 2021-2023. These factors include Return on Equity (ROE) and Debt to Equity Ratio (DER). The population used in this research are companies that have gone public or are listed on the Indonesian Stock Exchange in the consumer goods sector from 2021 to 2023. The research sample was taken using purposive sampling, where the sample is used if it meets the following criteria: (1) The company has published a report financial statements every quarter during, (2) The company does not experience losses during 2021 to 2023. (3) Consumer goods companies that are not delisted or re-listed during 2021 to 2023. (4) Shares of each company are actively traded every quarterly during. The analysis technique used is SEM (structural equation model). The research results show that ROE has a positive and significant effect on stock returns. DER has no effect on stock returns. Company size is not able to moderate the relationship between ROE and stock returns. Company size is not able to moderate the relationship between DER and stock returns