ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD <p><strong>Artha Satya Dharma</strong> merupakan jurnal yang dikelola oleh <strong>Pusat Penelitian dan Pengabdian Masyarakat</strong> dan diterbikan oleh Sekolah Tinggi Ilmu Ekonomi Satya Dharma yang diterbitkan pertama kali pada tahun 2007. Jurnal Artha Satya Dharma diterbitkan 2 kali dalam setahun pada bulan Juni dan Desember. Jurnal Artha Satya Dharma menerima tulisan tentang hasil studi dibidang ekonomi, manajemen, akuntansi, bisnis dan kewirausahaan.</p> en-US [email protected] (Ni Made Sri Ayuni) [email protected] (Kadek Dana Handika) Mon, 02 Dec 2024 02:56:11 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Gaya Kepemimpinan Otoriter, Kepuasan Karyawan, dan Partisipasi Kerja Terhadap Kinerja Karyawan Pada Perusahaan Koperasi Simpan Pinjam Karya Abadi Desa Pemaron https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/549 <table> <tbody> <tr> <td width="441"> <p>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Gaya Kepemimpinan Otoriter, Kepuasan Karyawan, dan Partisipasi Kerja, Terhadap Kinerja Karyawan Pada Perusahaan Koperasi Simpan Pinjam Karya Abadi Desa Pemaron. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Kuesioner digunakan untuk mengumpulkan data untuk penelitian ini. Dalam penelitian ini, penulis menggunakan sampel jenuh. Metode pengambilan sampel yang menggunakan pemilihan acak orang dari seluruh populasi. Ketiga puluh sembilan responden adalah pekerja di Koperasi Simpan Pinjam Karya Abadi di Desa Pemaron. <em>Structural Equation Modeling</em> (SEM) berbasis varians atau SEM berbasis komponen, khususnya <em>Partial Least Squares</em> (PLS) Visual versi 3.0, digunakan untuk analisis data dalam penelitian ini. Hubungan positif dan signifikan secara statistik antara gaya kepemimpinan otokratis dan kinerja karyawan ditemukan dalam hasil penelitian untuk hipotesis pertama. Korelasi positif antara kebahagiaan karyawan dan kinerja ditemukan dalam hasil uji hipotesis kedua. Hipotesis kedua diterima, sedangkan hipotesis 3 mengungkapkan bahwa ada hubungan positif dan signifikan secara statistik antara partisipasi karyawan dan kinerja di tempat kerja.</p> <p>&nbsp;</p> </td> </tr> </tbody> </table> Putu Ella Purnama Dewi, I Gusti Made Dharma Hartawan Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/549 Mon, 02 Dec 2024 02:58:24 +0000 Kemampuan Perubahan Piutang Usaha, Persediaan, Utang Usaha, dan Arus Kas Operasi Tahun Berjalan dalam Memprediksi Arus Kas Operasi Masa Mendatang Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/539 <p><em>This study began with the discovery of the phenomenon of fluctuating operating cash flow and the discovery of a research gap. Finding out whether or not the independent variables have an effect on future operating cash flow is the main objective of the study. Seven technology sector companies listed on the Indonesia Stock Exchange in 2019-2022 as research sites using a quantitative approach and testing a sample of 85 financial reports. </em><em>This study used multiple linear regression analysis, classical assumption testing, descriptive statistical analysis, and SPSS Version 18 application for hypothesis testing. The study's findings indicated that while changes in inventory had a major impact on future operating cash flow, changes in accounts payable, current year operating cash flow, and accounts receivable did not negatively impact future operating cash flow.</em></p> Ni Luh Putu Wiwik Widiastuti, Gede Widiadnyana Pasek Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/539 Mon, 02 Dec 2024 04:38:05 +0000 Analisis Kinerja Keuangan CV. TAMAN URIP BULELENG Periode 2021-2023 https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/584 <p><em>This study aims to determine the financial performance of CV. Taman Urip Buleleng. CV. Taman Urip Buleleng is a company engaged in agricultural, plantation, and livestock services in Buleleng, Bali. The research design uses quantitative methods and secondary data on the company's financial statements. Data obtained through observation and documentation. Data analysis techniques consist of liquidity ratios, solvency ratios, and profitability ratios. Based on the results of the hypothesis testing that has been carried out, the following results were obtained: (1) The financial performance of CV. Taman Urip Buleleng during 2021-2023 from the analysis of its liquidity ratio is classified as very good in guaranteeing its total current debt. This is measured by the average current ratio per year of 382%&gt; 250%, and the average cash ratio during the period of 194%&gt; 75%. (2) The financial performance of CV. Taman Urip Buleleng during 2021-2023 from the analysis of the solvency ratio is classified as very healthy assets and equity in guaranteeing the company's total debt. This is measured by the average DAR per year of 13.38% &lt;35% and the average DER per year of 15.46% &lt;90%. (3) The financial performance of CV. Taman Urip Buleleng during 2021-2023 from the profitability ratio analysis is also classified as very good, especially in terms of generating significant profits with the allocation of sales results, assets, and capital owned. It was observed that the average NPM per year was 45%&gt; 20%, the average ROA was 81%&gt; 30%, and the average ROE was 93%&gt; 40%..</em></p> Ni Luh Dewi Asrini, Putu Eka Nopiyani Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/584 Mon, 02 Dec 2024 05:26:51 +0000 PENGARUH KEPEMIMPINAN, DISIPLIN KERJA, DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PADA PT. ARTA SEDANA NGURAH RAI SINGARAJA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/528 <p><em>This&nbsp;study&nbsp;aims&nbsp;to&nbsp;investigate&nbsp;the&nbsp;effects&nbsp;of&nbsp;leadership,&nbsp;work&nbsp;discipline,&nbsp;and&nbsp;competence&nbsp;on&nbsp;employee&nbsp;performance&nbsp;at&nbsp;PT.&nbsp;Arta&nbsp;Sedana&nbsp;Ngurah&nbsp;Rai&nbsp;Singaraja.&nbsp;Data&nbsp;were&nbsp;collected&nbsp;using&nbsp;a&nbsp;questionnaire&nbsp;administered&nbsp;to&nbsp;33&nbsp;respondents.&nbsp;Data&nbsp;analysis&nbsp;employed&nbsp;various&nbsp;statistical&nbsp;techniques&nbsp;including&nbsp;validity&nbsp;and&nbsp;reliability&nbsp;tests,&nbsp;classical&nbsp;assumption&nbsp;tests,&nbsp;multiple&nbsp;linear&nbsp;regression&nbsp;analysis,&nbsp;and&nbsp;coefficient&nbsp;of&nbsp;determination.&nbsp;Model&nbsp;testing&nbsp;involved&nbsp;T-tests&nbsp;and&nbsp;F-tests.&nbsp;The&nbsp;results&nbsp;indicate&nbsp;that&nbsp;partially,&nbsp;leadership&nbsp;has&nbsp;a&nbsp;significant&nbsp;positive&nbsp;effect&nbsp;on&nbsp;employee&nbsp;performance&nbsp;at&nbsp;PT.&nbsp;Arta&nbsp;Sedana&nbsp;Ngurah&nbsp;Rai&nbsp;Singaraja.&nbsp;Additionally,&nbsp;work&nbsp;discipline&nbsp;also&nbsp;partially&nbsp;shows&nbsp;a&nbsp;significant&nbsp;positive&nbsp;impact&nbsp;on&nbsp;employee&nbsp;performance&nbsp;within&nbsp;the&nbsp;same&nbsp;company.&nbsp;Moreover,&nbsp;competence&nbsp;has&nbsp;been&nbsp;proven&nbsp;to&nbsp;partially&nbsp;influence&nbsp;employee&nbsp;performance&nbsp;positively&nbsp;and&nbsp;significantly&nbsp;at&nbsp;PT.&nbsp;Arta&nbsp;Sedana&nbsp;Ngurah&nbsp;Rai&nbsp;Singaraja&nbsp;based&nbsp;on&nbsp;the&nbsp;analysis&nbsp;using&nbsp;SPSS&nbsp;24&nbsp;for&nbsp;Windows.</em></p> Made Dwi Ferayani Ferayani, Ni Kadek Eviliana Pratiwi Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/528 Mon, 02 Dec 2024 11:15:37 +0000 Pengaruh Komunikasi Internal, Disiplin Kerja Dan Kerjasama Tim Terhadap Kinerja Karyawan Pada Dealer Honda Garuda Agung Kencana Singaraja https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/542 <p><em>Employee performance at Garuda Agung Kencana Singaraja Honda Dealership was the target of this study, which aimed to identify factors that influence internal communication, work discipline, and collaboration. Quantitative techniques were used in this investigation. &nbsp;A total of forty-four people working at Honda Garuda Agung Kencana Singaraja Dealership were selected to participate in the data collection process of this study through the use of an online survey and Agree-Disagree Scale. &nbsp;Variance-based Structural Equation Modeling (SEM) or component based SEM, also known as Visual Partial Least Square (PLS) version 3.0, was used for the technical analysis of the data used in this study. This study found that the interrelationship between internal communication, work discipline, and collaboration at Honda Dealer Garuda Agung Kencana Singaraja is strongly related to employee performance. Thus, employees of Honda Garuda Agung Kencana Dealer are expected to improve the quality of the company's work in its realisation.</em></p> Gde Agung Satria, NABILA AMELIA PUTRI Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/542 Wed, 04 Dec 2024 00:55:53 +0000 PERLAKUAN AKUNTANSI AKTIVA TETAP BERDASARKAN STANDAR AKUNTANSI PADA YAYASAN STEPPING STONES BALI https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/564 <p>The purpose of this study is to apply fixed asset accounting by compiling a fixed asset card based on PSAK No.16 and ISAK 35 at the Stepping Stones Bali Foundation.&nbsp; The results of the study concluded that the Stepping Stones Bali Foundation did not record accounting on all fixed assets they owned. This is because donors do not list the value of the goods they donate, and the Stepping Stones Bali Foundation does not make assessment of the donations of their goods they receive. This study applies accounting for fixed assets of the Stepping Stones Bali Foundation in accordance with PSAK No. 16 and ISAK 35.</p> Made Agus Krisna Bayu Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/564 Wed, 04 Dec 2024 01:00:33 +0000 PERAN BANK SAMPAH KALIBUKBUK BERSIH (KALIBER) DALAM UPAYA MENINGKATKAN KNOWLEDGE MANAGEMENT DI DESA KALIBUKBUK https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/537 <p>Penelitian ini bertujuan untuk mengetahui peran Bank Sampah Kalibukbuk Bersih (KALIBER) dalam upaya meningkatkan <em>knowledge management </em>di desa Kalibukbuk. Penelitian ini merupakan penelitian deskriptif kualitatif. Subyek penelitian ini adalah nasabah, sukarelawan dan direktur Bank Sampah KALIBER. Sebagai narasumber adalah nasabah, sukarelawan dan direktur Bank Sampah KALIBER. Pengumpulan data dengan menggunakan metode wawancara, observasi dan studi dokumentasi. Teknik yang digunakan dalam analisis data adalah reduksi data, penyajian data dan verifikasi data. Hasil penelitian menunjukan bahwa: 1) Peran Bank Sampah Kalibukbuk Bersih (KALIBER) dalam upaya meningkatkan <em>knowledge management </em>di desa Kalibukbuk yaitu : (a) Peran aktif Bank Sampah KALIBER melibatkan masyarakat.(b) Edukasi yang dilakukan Bank Sampah KALIBER dalam upaya meningkatkan Sumber Daya Manusia (SDM) masyarakat. Peranan Bank Sampah KALIBER sangat dibutuhkan dalam meningkatkan pemahaman dan kesadaran masyarakat terhadap pengelolaan lingkungan.</p> Ketut Wila Tika, Gde Agusng Satria Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/537 Wed, 04 Dec 2024 01:04:58 +0000 Strategi Pengembangan Sumber Daya Manusia (SDM) Terhadap Produktivitas Kerja Pegawai https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/517 <p><span class="s26">The results of this research show that motivation has a positive and significant effect on work productivity at the Buleleng Regency Regional Development Planning Agency. With these results it can be said that the higher the motivation of each employee, the more it will help them increase the resulting work productivity. Communication has a positive and significant effect on work productivity at the Regency Regional Development Planning Agency, with these results it can be said that good communication between employees and leaders or fellow employees will have an influence on work productivity. Skills have a positive and significant effect on work productivity at the Buleleng Regency Regional Development Planning Agency, with these results it can be said that each individual's skills at work have an influence on work productivity. The simultaneous significant test results of each research variable used, namely motivation, communication and ability (skill) simultaneously on the influence of work productivity obtained a value from the SPSS application of 11.639 and a significant value of 0.000</span><span class="s26">.</span></p> kadek marlina dewi, I Gusti Made Oka Astana Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/517 Wed, 04 Dec 2024 01:12:25 +0000 Analisis Perkembangan Modal Dan Pendapatan Usaha Dalam Rangka Meningkatkan Sisa Hasil Usaha (Studi Kasus Pada KSU Sari Sedana) https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/568 <p>This research was conducted at KSU "Sari Sedana" Sinabun Village, which is a multipurpose cooperative located in the traditional village. This study examines the "analysis of the development of capital and business income of cooperatives in order to increase SHU at KSU Sari Sedana in Sinabun Village". The problem is that business revenue fluctuates from time to time, and loan capital exceeds personal capital. This is what may have an impact on the increase in SHU of KSU Sari Sedana. The purpose of this study is to determine the growth of capital and business income of KSU "Sari Sedana" Sinabun Village and the reasons behind the increase in the Operating Surplus (SHU). In this study, the author uses a quantitative approach to conduct descriptive research, which describes its findings with numerical data. The findings of this study prove that, although business income fluctuates every year, business capital increases and decreases every year.</p> Ni Made Wulan Sari Sanjaya, Gusti Kadek Febri Yanti Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/568 Wed, 11 Dec 2024 23:50:56 +0000 Pengaruh Kompetensi Dan Kejenuhan Kerja (Burnout) Terhadap Kinerja Pegawai Di Perumda Air Minum Tirta Hita Buleleng https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/546 <p><em>This research aims to determine the influence of competence and job burnout on employee performance at the Perumda Water Company Tirta Hita Buleleng. The research method used is quantitative. Data collection techniques in this study were carried out by distributing questionnaires to employees of Perumda Water Company Tirta Hita Buleleng. The population in this study is permanent employees at the central office of Perumda Water Company Tirta Hita Buleleng, totaling 150 employees. Using proportional random sampling technique, a sample of 60 respondents was obtained. Data analysis was conducted using SPSS, including classical assumption analysis, multiple linear regression tests, model feasibility tests, and hypothesis testing. The results of the study indicate that competence has a positive and significant influence on employee performance, while job burnout has a negative and insignificant influence on employee performance.</em></p> Gusti Ayu Kadek Nopa Triatni, Gede Widiadnyana Pasek Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/546 Wed, 11 Dec 2024 23:57:15 +0000 Loyalitas Karyawan LPD Desa Adat Penglatan Terhadap Produktivitas Karyawan Pada LPD Desa Adat Penglatan https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/547 <p><em>Loyalty is basically loyalty, devotion and trust given or directed to a person or institution. LPD employees have loyalty to institutions that have a willingness to work together, which means a willingness to sacrifice themselves, a willingness to involve, awareness, and devoting themselves to the company. This research aims to determine the loyalty of LPD employees in the Penglatan Traditional Village towards employee productivity. The type of data used is qualitative data sourced from interviews with LPD employees of the Penglatan Traditional Village using purposive sampling. The results of this research prove that employee loyalty has increased, this can be seen from the research results which say that employees have a commitment to the institution. However, there are several times when employees take part in religious ceremonies which are carried out during breaks during which they have flexible time. Employees also receive benefits provided by the institution so that overall employees have shown an increased level of loyalty. Work productivity in this research is that employees carry out work in accordance with the duties and obligations given by the institution. The higher employee productivity, the higher employee loyalty. So it can be concluded that this has a big influence on the level of employee loyalty and productivity for the Penglatan Traditional Village LPD.</em></p> Anggalina, I Putu Agus Adnyana Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/547 Thu, 12 Dec 2024 00:34:32 +0000 Pengaruh Citra Merek, Kualitas Produk, dan Harga Terhadap Minat Beli Pakaian Thrifting ( Studi Kasus Pada Usaha Fashion.id_Singaraja) https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/565 <p><em>The point of this examination is to figure out how brand picture, item quality, and cost impact buying interest. The research quantitative approach was applied, gathering data via a questionnaire, and the analysis was conducted using IBM SPSS Version 26. In this study, 100 community respondents who have bought and learned about thrifting business were included in the sampleThis study utilizes irregular examining. Data analysis in the study is carried out through instrumental testing, classical assumption testing, double linear analysis, model testing, and hypothesis testing. The study's findings demonstrated that brand image, product quality, and price influenced the interest in buying clothes thrifting (a case study on Fahion.id_imperator), considering R-Square value 0.539, or 53.9%. To validate the hypothesis, comparisons between t tables and t counts were performed.</em></p> I Putu Agus Adnyana, Ni Komang Damayanti Copyright (c) 2024 ARTHA SATYA DHARMA https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/view/565 Mon, 16 Dec 2024 02:08:10 +0000