E-Journal Universitas Hindu Indonesia
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Pengaruh Peran Perangkat Desa, Kompetensi Aparat Pengelola Dana Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa.: (Studi Kasus: Pada Kantor Desa Sekecamatan Nusa Penida).
This study aims to determine the effect of the Role of Village Officials, the Competence of Village Fund Management Officials, and the Utilization of Information Technology on the Accountability of Village Fund Management (Case Study: at the Village Office of the Nusa Penida District). The population in this study were all village officials, totaling 213 officials in the Nusa Penida District, Klungkung Regency, with a total of 16 villages in the Nusa Penida District. The number of samples in this study were 128 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this study indicate that the Role of Village Officials has a positive and significant effect on Village Fund Management Accountability. The competence of village fund management officials has a positive and significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of managing village funds. Seeing the results of the research, in the future the village apparatus must continue to be given job training which can increase the ability of the apparatus. Increasing the capacity of existing resources in village institutions will make village fund management accountability better.
 
Pengaruh Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan Dalam Pengelolaan Keuangan Lembaga Perkreditan Desa (LPD)
The purpose of this research is to examine how Village Credit Institutions\u27 (LPD) organisational culture and internal control systems influence their ability to detect and prevent fraud in their financial management. In this study, we used a survey design to collect data from 26 LPDs and their respective supervisors (n=74). Structural equation modelling (SEM) is employed as the method of analysis. As evidenced by participants\u27 initiative, direction, leadership support, communication patterns, and sincerity, study findings indicate that organisational culture has no bearing on fraud prevention in LPD financial management. The internal control system\u27s positive impact on preventing fraud in LPD financial management is another important finding of this research. Fraud in LPD financial management can be reduced through increased implementation of the LPD\u27s internal control system in Kerambitan District
Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi
The broker\u27s identity triggers the emergence of many problems, especially violations within the LPD, which of course is detrimental to various parties, because currently it cannot be influenced by the actions of parties within the institution. Factors that contribute to the worsening of these conditions accountability processes include the effectiveness of internal research, revisions accountability laws , and compensation practices . The process includes the effectiveness of internal research, revision of accountability laws, and compensation practices. The results of this research show that Internal Control Efficiency has a negative effect on the extension of the term of office. shows that Efficiency_Internal Control has a negative impact on term extension. The tendency of accounting fraud to have a negative impact on compliance with accounting rules. Positive dampers are present in the propensity of accounting fraud to obtain appropriate compensation. present in the tendency of accounting fraud to obtain proper compensation. based on the findings of this research, it is recommended that in the future we strengthen and perhaps even improve the factors that can reduce or even eliminate the possibility of appointing uninvited guests so that organizational goals can be achieved
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan di Bank Perkreditan Rakyat (Bpr) Se-Kecamatan Mengwi
The motive of monetary statements is to offer pertinent information about the economic repute and all transactions made by means of a reporting commercial enterprise within a reporting length. The prpose of thsi observe is to study how intetrnal manipulate systems, accounting statistics structures, and accounting expertise affect the quality of financial reviews produced by using BPR in the Mengwi District. The research became conducted at BPR inothe course of the Mengwi District. The sampling approach used purposive sampling and obtained 86 employees who prepared financial reviews. The statistics evaluation method makes use of more than one linear regression, device check, classical assumption check, and model feasibility test. The findings validated that internal manipulate mechanisms, accounting records machine use, and accounting knowledge all had a favorable and giant impact on the standard of financial reviews in BPR throughout the Mengwi Distric
Pengaruh Literasi Keuangan, Financial Technology Dan Penggunaan E-Commerce Pada Kinerja UMKM Di Denpasar
Milcro, Small and Meldilum Elntelrprilsels or ofteln calleld MSMEls arel thel drilvelrs of elconomilc growth iln Ilndonelsila and elxpand labor absorptilon. MSMEls thelmsellvels consilst of threlel catelgorilels, namelly milcro busilnelssels, small busilnelssels and meldilum busilnelssels. Thils relselarch ailms to deltelrmilnel thel ilnfluelncel of Filnancilal Liltelracy, Filnancilal Telchnology and thel Usel of El-Commelrcel on thel Pelrformancel of MSMEls iln Delnpasar iln Adoptilng MSMEl Dilgiltalilzatilon. Thel populatilon for relselarch ils all MSMEls iln thel cilty of Delnpasar iln 2022 totalilng 32,476 MSMEls. Thel numbelr of samplels iln thils study was 100 usilng thel Sloviln formula and telsteld usilng multilplel lilnelar relgrelssilon analysils telchnilquels. Thel relsults of thils relselarch show that Filnancilal Liltelracy has a posiltilvel elffelct on thel pelrformancel of MSMEls iln Delnpasar. Filnancilal Telchnology has a posiltilvel elffelct on thel pelrformancel of MSMEls iln Delnpasar. Thel usel of El-Commelrcel has a posiltilvel elffelct on thel pelrformancel of MSMEls iln Delnpasar. For MSMEls iln Delnpasar Cilty, ilncrelasilng filnancilal liltelracy, belilng wilsel iln adoptilng filnancilal telchnology, and actilvelly utillilzilng el-commelrcel platforms wilth crelatilvel markeltilng stratelgilels arel thel kelys to succelss iln supportilng busilnelss growth iln thel rapildly delvellopilng dilgiltal markelt
Pengaruh Sistem Pengendalian Internal, Teknologi Informasi Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Dalam Pengelolaan Dana Badan Usaha Milik Desa (BUMDESA) Se Kabupaten Klungkung
This evaluation desires to pick the impact of sistem pengendalian interior, data improvement and authentic moral culture on the propensity of bookkeeping extortion in the association of assets from town had attempts (BUMDesa) in Klungkung Rule. Everybody in this study was 229 individuals containing 44 BUMDesa in Klungkung Rule. How much tests in this overview was 129 individuals who were settled utilizing a purposive taking a gander at procedure and had a go at utilizing different straight break faith evaluation methods. The results of this examination show that Sistem pengendalian inside by and large impacts the inclination of bookkeeping extortion. Data improvement impacts the inclination of bookkeeping extortion. The moral culture of the connection impacts the propensity for bookkeeping trickiness. The course that can be given to BUMDesa in Klungkung Rule is to have the decision to remain mindful of and, shockingly, further cultivate things that can decrease the affinity for bookkeeping shakedown, so the association\u27s objectives can be see
Pengaruh Kualitas Pelayanan terhadap Minat Beli Ulang dengan Kepuasan Konsumen sebagai Variabel Intervening
This study aims to determine the effect of service quality on customer satisfaction, to determine the effect of service quality and customer satisfaction partially on repurchase intention and to determine the indirect effect of service quality on repurchase intention through customer satisfaction. The location of this research is the customer at Tarukan Photo Studio in Denpasar. The sample in the research is 98 respondents. The research method used is quantitative. The data analysis technique used in this study is the validity test, reliability test, and sobel test. From the results of the study it can be seen that service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on repurchase intention, customer satisfaction has a positive and significant effect on repurchase intention, and service quality has an indirect effect on repurchase intention through consumer satisfaction. Suggestions that can be given by researchers are that Tarukan Photo Studio in Denpasar is expected to improve the quality of services provided, by providing training to employees and supervising employees in providing services so that employees are able to provide fast, precise and responsive responses to customer
Pengaruh Komunikasi Internal dan Motivasi Kerja terhadap Semangat Kerja Karyawan pada PT. BPR Dewata Candradana
The term "morale" refers to the sentiments that people or groups have when they are deeply happy with policies, careers, working conditions, collaboration, and the work environment. These feelings motivate people to do their best job more productively. positive or negative. Morale is influenced by many factors such as internal communication and work motivation. The formulation of the problem and the objectives of this study are to determine the effect of internal communication and work motivation on employee morale at PT. BPR Dewata Candradana.The location of this research is at PT. BPR Dewata Candradana and the sample used in The saturated sample method was used to select 40 respondents for this investigation. Validity, reliability, conventional assumptions, multiple linear regression, coefficient of determination, t-test, and F-test are among the data analysis methods employed in this study.Based on the results of the study it can be seen that: (1) Internal communication has a positive and significant effect on employee morale with a tcount = 2.741 and a sig value of 0.009. (2) Work motivation has a positive effect on employee morale with a value of 2.880 compared to a sig value of 0.007. (3) Internal communication and work motivation have a positive effect on employee morale. The magnitude of the independent variable\u27s influence on employee morale is 88.0%
Pengaruh Disiplin Kerja, Motivasi, dan Kompensasi terhadap Kinerja Karyawan
This research aims to determine the effect of disiplin kerja, non-performance. The aim of this research is to determine the effect of work discipline, motivation and compensation on employee performance at the Agung Mandiri Cooperative in Sukawati, Gianyar. The population in the study was all 32 employees of the Agung Mandiri Cooperative in Sukawati Gianyar. The sampling method used a saturated sample because the population was relatively small. Data was collected using a questionnaire and analyzed using multiple linear regression analysis. Based on testing, it shows that work discipline has a positive and significant effect on employee performance at the Agung Mandiri Cooperative in Sukawati, Gianyar. Work motivation has a positive and significant effect on employee performance at the Agung Mandiri Cooperative in Sukawati Gianyar. Compensation has a positive and significant effect on employee performance at the Agung Mandiri Cooperative in Sukawati Gianyar. It is recommended that the Agung Mandiri Cooperative in Sukawati Gianyar provide strict sanctions to employees who are still unable to comply with company regulations, provide training to employees, and provide good incentives to increase employee morale so that employees are able to show even better performance.
 
Pengaruh Brand Image dan Kualitas Produk terhadap Minat Beli Konsumen pada Agrowisata Usadha Puri Damai di Singakerta Ubud Gianyar Bali
This study aims to determine the influence of brand image and product quality, on consumer buying interest in Usadha Puri Damai Agrotourism in Singakerta Ubud. The location of this study was conducted at Usadha Puri Damai Agrotourism in Singakerta Ubud with the number of samples in this study as many as 115 consumers who came to Usadha Puri Damai Agrotourism in Singakerta Ubud. The sampling method used in this study is the method using the accidental sampling method. Data collection methods are carried out through observation, interviews, documentation studies and questionnaires. The data analysis techniques used are multiple linear regression analysis, determination coefficient analysis, t significant test and F significant test. The result of this study is that brand image has a positive and significant effect on consumer buying interest in Usadha Puri Damai Agrotourism in Singakerta Ubud. Product quality has a positive and significant effect on consumer buying interest in Usadha Puri Damai Agrotourism in Singakerta Ubud. Brand image and product quality simultaneously have a positive and significant effect on consumer buying interest at Usadha Puri Damai Agrotourism in Singakerta Ubud. Advice that can be given is to promote more products sold and offered to consumers, such as through social media Instagram, Faceboo