PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA KEMAMPUAN KEYAKINAN DIRI ATAS KOMPUTER PENGGUNA SISTEM INFORMASI AKUNTANSI DI PT BANK RAKYAT INDONESIA, TBK. CABANG GIANYAR

This study aims to determine the extent to which the Technology Acceptance Model (TAM) is used in the implementation of activities at PT Bank Rakyat Indonesia, Tbk. and its effect on self confidence in computers. Moreover PT. Bank Rakyat Indonesia (BRI), Tbk. is one of the state-owned banking companies, the assessment of employee satisfaction should be the focus of attention, both from management and the public who have bought shares or become a customer at the bank. This study took 124 research samples, namely the purposive sampling method with the criteria for employees who became the study sample were employees using the Accounting Information System. Multiple linear regression techniques are used in this study and get the results of the Technology Acceptance Model which consists of perceived easy of use, perceived usefulness and actual usage have a positive effect on self-confidence of the computer users of Accounting Information Systems at PT Bank Rakyat Indonesia, Tbk. Gianya

The Construction of a Management Control System in Traditional Financial Institution

Purpose: The Management Control System (MCS) has a crisis of meaning nowadays. Moreover, banking institutions with the highest risk level with liquid assets require a more comprehensive MCS. This research aims to develop an MCS concept that can be applied in traditional financial institutions as a more humane control system.   Theoretical framework: This study provides a critique of the legitimacy theory related to MCS. An institution exists to gain legitimacy, but with a flawed control system, organizations practice creative accounting to gain a trust.   Design/Methodology/Approach: This is qualitative research with a case study in one of the traditional banking institutions in Bali called Village Credit Institutions (LPD). The research paradigm uses postmodernism by adopting Lyotard's views using the binary opposition synergy methodology.   Findings: The study results found that the construction of MCS was more suitable for use in the traditional banking sector. Organizations must pay attention to a sense of family, open management, and communication to create a sustainable organization. Have a good harmonious relationship with God, humans, and the environment.   Research, practical & social implications: The practical implication that can be contributed to this research is implementing a culture-based control system in traditional financial institutions. A control system formed from people's habits can create absolute goal congruence.   Originality/Value: This research produces a form of construction of a new model in MCS that has never existed before to create harmony with humans, the environment, and God

PKMS PEMBERDAYAAN IBU RUMAH TANGGA BERBASIS EKONOMI KREATIF MELALUI USAHA PEMBUATAN KUE TRADISIONAL DI BANJAR BLAHTANAH SUKAWATI

Market snacks are foods that are usually bought from traditional markets. Until now the market snacks are still very popular for family snacks and served to guests. One type of market snacks that are well known from any times to the present is the sagon cake. In Bali the sagon cake which is commonly called "jaje sagon" is very popular, especially when it is approaching the feast day of "jage sagon" which is very popular in the market. This traditional cake made from coconut and sticky rice flour is the result of production from a home industry (IRT) business using simple equipment. The problems faced by partners include: 1) Do not have a bookkeeping or records related to income, expenses, production costs and profit and loss. 2) Do not have knowledge about management accounting practices related to the calculation of cost of production, cost of orders, capital budgeting and the performance of UMKM in conducting their business activities. 3) Do not understand corporate governance. 4) Don't have a marketing system like social media. 5) Unattractive product packaging and lack of product variation. The solutions offered for this problem are 1) Assisting in making simple financial books and reports. 2) Assist and provide management accounting training. 3) Provide training on the application of corporate governance, especially relating to the determination of production and marketing strategies. 4) Make social media to help in product marketing and provide assistance in its use. 5) Help make new packaging more attractive so that it can increase marketing and make alternative jaje sagon that is more varied from more contemporary flavors or forms

PKM UMA SARI DI DESA SIDAN KABUPATEN GIANYAR BALI

Coconut shells or coconut shells may not be useful for most people, but craftsmen in Sidan Village, Gianyar District, Gianyar Regency, Bali can produce various kinds of tools for Hindu religious ceremonies. Coconut shell crafts are also widely used as souvenirs for tourists who come to Bali. The community service program is carried out in the trading business and the production of ceremonial tools from coconut shell "Uma Sari" which is located in Sidan Village, Gianyar District, Gianyar Regency, Bali Province. Uma Sari is a partner owned by I Wayan Lanus as well as a coconut shell craft maker / craftsman. Mr. I Wayan Lanus started pioneering his work in 2016. He has acquired this skill from generation to generation among his extended family. The basic contribution of this program is to increase production capacity, increase online marketing, increase the quality of human resources, increase turnover and company assets

PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness

PKM KERAJINAN KERAMIK ANEKA PRODUK OLAHAN TANAH LIAT SIKU BALI HANDYCRAFT DI BALI

ABSTRACTCraft is an object of human art that is related to hand skills. Besides having aesthetic value,the shape of the craft has economic value. One of the handicrafts in Bali is ceramics. Theseceramics are usually used as souvenirs for tourists who come to Bali. The target audienceof this community service program is the "Siku Bali Handycraft" located in KeramasVillage, Blahbatuh District, Gianyar Regency, Bali Province. Siku Bali Handycraft is apartner owned by I Wayan Catur as well as a maker / craftsman of ceramic crafts. Mr. IWayan Catur began to pioneer his work in 2009. He gained this expertise from generationto generation among his extended family. Ceramic crafts produced include incense holders,candle holders, oil kilns, flower vases, bottles for tea and coffee. The basic contribution ofthis program is to increase production capacity, increase marketing through online,improve the quality of human resources, increase turnover and company assets.Keywords: Ceramic Crafts, Clay, AssistanceABSTRAKKerajinan merupakan suatu benda hasil karya seni manusia yang berkaitan denganketerampilan tangan. Selain memiliki nilai estetis bentuk benda kerajinan tersebut memiliki nilai ekonomi. Salah satu kerajinan yang ada di Bali adalah kerajinan keramik.Kerajinan keramik ini biasanya digunakan sebagai oleh-oleh (souvenir) bagi wisatawanyang datang ke Bali. Khalayak sasaran dari program pengabdian masyarakan ini adalah“Siku Bali Handycraft” yang terletak di Desa Keramas Kecamatan Blahbatuh KabupatenGianyar Provinsi Bali. Siku Bali Handycraft merupakan mitra yang dimiliki oleh I WayanCatur sekaligus sebagai pembuat/ pengrajin kerajinan keramik. Bapak I Wayan Catur mulaimerintis karyanya pada tahun 2009. Beliau mendapatkan keahlian ini secara turun temurundiantara keluarga besarnya. Kerajinan keramik yang dihasilkan diantaranya tempat dupa,tempat lilin, tempat pembakaran minyak, vas bunga, botol untuk tempat teh dan kopi.Kontribusi dasar dari program ini adalah meningkatkan kapasitas produksi, peningkatanpemasaran melalui online, peningkatan kualitas SDM, peningkatan omset dan assetperusahaan. Kata Kunci: Kerajinan Keramik, Tanah Liat, Pendampingan

PKM PENDAMPINGAN PEMBUATAN LAPORAN AKUNTANSI DAN MANAJEMEN KERAJINAN (KRISHNA) TOPENG DI DESA BLAHBATUH KABUPATEN GIANYAR

Bentuk pertunjukkan topeng di Bali sangat kaya dan beragam, ada tarian, teater, hingga performance atau gabungan dari ketiganya. Keberadaan topeng di Bali diperkiraan sudah ada sejak masa prasejarah. Topeng menjadi perangkat utama dalam tari topeng, kesenian dramatari tradisional khas Bali. Dalam tari topeng, setiap pementas atau penari tampil dengan busana khusus serta mengenakan topeng. Topeng yang dikenakan oleh seorang penari menunjukkan tokoh yang diperakannya dalam sebuah pertunjukan. Cerita yang dibawakan dalam tari topeng biasanya berasal dari riwayat sejarah (babad) atau kisah-kisah legenda. Saat ini, topeng Bali dibuat bukan sekadar sebagai perangkat penting dalam pementasan tari topeng. Topeng Bali sudah banyak dijual bebas kepada para wisawatan yang berkunjung untuk dijadikan cendera mata. Seni pentas tradisional memiliki peran yang khusus dan unik dalam kebudayaan Bali. Kesenian seperti tari dan teater tidak sekadar berfungsi sebagai hiburan. Sebagian di antaranya menjadi komponen pelengkap dari ritual keagamaan atau bahkan diposisikan sebagai ritual itu sendirI. Saat ini, topeng Bali dibuat bukan sekadar sebagai perangkat penting dalam pementasan tari topeng. Topeng Bali sudah banyak dijual bebas kepada para wisawatan yang berkunjung untuk dijadikan cendera mata. Oleh karena begitu banyaknya peran kesenian topeng di Bali karena selain untuk sarana upacara, dapat juga menjadi sumber pendapatan masyarakat setempatKhalayak sasaran dari program pengabdian masyarakan ini adalah kerajinan topeng yang terletak di Banjar Dinas Kerthiyasa, Desa Bona, Kecamatan Blahbatuh Kab. Gianyar Kontribusi dasar dari program ini adalah meningkatkan kapasitas produksi, peningkatan pemasaran melalui website, peningkatan kualitas SDM, peningkatan omset dan asset perusahaan

PKM KERAJINAN “BALI GOOD” PATUNG LIMBAH PANTAI DI DESA BLAHBATUH KABUPATEN GIANYAR

ABSTRACTThe management of "Bali Good Sculpture" has not been done well, in the sense that it is still doneconventionally. Financial bookkeeping is not yet owned so the owner / craftsman does not knowaccurately the magnitude of the profits and the amount of costs spent in the production and operationalprocesses. The marketing pattern of "Bali Good" Beach Waste Sculpture relies on information from itsblog but the information has never been updated. Surely this will have an impact on the informationconveyed on the blog not in accordance with current conventions, both regarding price information,products or correspondence that can be contacted. The showroom from "Bali Good Patung" still seemsquite narrow and uncomfortable for customers who want to see the display of the statue they have. Thebasic contribution of this program is to improve the quality of human resources, increase productioncapacity, marketing through the website, turnover and company assets.Keywords : PKM, Beach Waste Sculpture ABSTRAKPengelolaan “Bali Good Patung” belum dilakukan secara baik, masih dilakukan secara konvensional. Pembukuan keuangan belum dimiliki sehingga pemilik/pengrajin tidak mengetahui secaraakurat besaran keuntungan yang didapatkan dan besaran biaya yang dihabiskan dalam proses produksidan operasional. Tenaga kerja yang dimiliki oleh bapak I Made Darsana sebanyak 8 orang yang berasaldari orang-orang sekitar rumahnya. Pola pemasaran “Bali Good” Patung Limbah Pantai mengandalkaninformasi dari blog yang dimiliki tetapi informasinya tidak pernah di update oleh pemiliknya karenaketerbatasan kemampuan dan pemahaman dalam mengoperasikannya. Tentunya hal ini akan berdampakpada informasi yang disampaikan di blog tidak sesuai dengan konsidi kekinian, baik menyangkutinformasi harga, produk ataupun korespondensi yang bisa dihubungi. Showroom dari “Bali GoodPatung” masih terkesan cukup sempit dan kurang nyaman bagi pelanggan yang ingin melihat pajanganpatung yang dimilikiKhalayak sasaran dari program pengabdian masyarakan ini adalah “Bali GoodPatung” yang terletak di Desa Bedulu Kecamatan Blahbatuh Kabupaten Gianyar Provinsi Bali.Kontribusi dasar dari program ini adalah meningkatkan kapasitas produksi, peningkatan pemasaranmelalui website, peningkatan kualitas SDM, peningkatan omset dan asset perusahaan. Kata Kunci : PKM, Patung Limbah Panta

Formation Character Based On Philosophy Of Sapta Bayu: Spirit Sri Kesari Warmadewa

This paper explains the philosophy of the Meaning of Sapta Bayu Spirit Sri Kesari Warmadewa which is an abstract form of value points from Raja Sri Kesari Warmadewa. This research uses a qualitative approach, with an interpretive approach and a critical paradigm. In this paper, the assumptions of interpretive philosophy are used as a paradigm that has characteristics for understanding and explaining the social world. Sapta Bayu value points, namely (1) God Almighty; (2) Developing Asta Brata's Spirit of Leadership; (3) Serving Almamater, Society, Nation and State; (4) Excellence in work; (5) Upholding Honesty and Self Integrity in Thinking, Saying, and Acting; (6) Maintaining and Respecting Diversity to Strengthen Unity, and (7) Environmentally Friendly, based on the Tri Hita Karana instilled in Warmadewa University academicians who in this paper specialize in Accounting Students who are deemed necessary to instill local cultural values. policies to be applied later in professional accountant practice

Tat Twam Asi and Derrida’s Differance for a Greener Accounting

This article aims to present a cultural accounting research methodology that is local as well as religious to construct a greener accounting. Construction methodology employed was substantive interrelationships between Jacques Derrida's thought of “differance” and an alternative path called Tat Twam Asi as the teachings of chastity without limits. The meaning contained in the teachings of Tat Twam Asi is "he is you, I am you, and all beings are the same". The result proves thatpresently accounting has been formed from the social, cultural, political, economic, ideological dimensions, and there is no room for God. Green accounting serves only as an economic reality. Through this extended methodology of Derrida and Tat Twam Asi, a greener accounting can be reconstructed