Universitas Warmadewa

Abstrak Isu tentang Total Quality Management (TQM) dalam pengelolaan keuangan desa. TQM merupakan salah satu terobosan manajemen yang umumnya dilakukan oleh perusahaan besar dalam rangka meningkatkan kualitas produk yang pada muaranya dapat memuaskan konsumen. TQM tidak hanya diadopsi oleh lembaga-lembaga yang berorientasi pada keuntungan material (proft oriented) namun juga lembaga-lembaga yang berbasis non proft (non-proft oriented). Salah satunya adalah Pemerintahan Desa yang dalam hal ini masuk kedalam kategori sektor publik yang pada saat ini menjadi sorotan semua pihak karena adanaya kucuran dana miliaran rupiah ke desa. Tulisan ini menyimpulkan bahwa Implementasi nilai TQM dalam pengelolaan keuangan desa dapat dikatakan herus professional baik dari sisi manajemen dan pelaporannya karena perhatian pemerintah desa ini kepada pelanggan/masyarakat, baik eksternal maupun internal, cukup bagus. Begitu pula dalam hal perbaikan proses dan keterlibatan total, pemerintah desa dalam hal pengelolaan keuangan desa menunjukkan semangat perbaikan yang terencana dan terstruktur serta melibatkan semua elemen masyarakat secara komprehensif. Kata Kunci: keuangan desa, total quality management, manajemen pengelolaan I. Pendahuluan Pengaturan tentang keuangan Desa dalam UU Desa jelas telah memberikan ruang yang sangat besar terhadap upaya peningkatan pembangunan ekonomi desa guna mencapai peningkatan kesejahteraan rakyat. Tantangan yang muncul justru dari pengelola keuangan yang menuntut pengelolaan keuangan yang memiliki akuntabilitas dan transparansi agar dukungan keuangan dari Pemerintah ini dapat meningkatkan sektor ekonomi dalam pembangunan desa. UU Desa secara khusus meletakkan dasar bagi perubahan tata kelola desa yang dibangun di atas prinsip keseimbangan antara lembaga (check and balance), demokrasi perwakilan dan permusyawaratan serta proses pengambilan keputusan secara partisipatif melalui musyawarah desa sebagai forum pengambil keputusan tertinggi dalam perencanaan,

Abstrak Penelitian ini bertujuan untuk menguji pengaruh implementasi Good Corporate Governance dan proteksi awig-awig terhadap kinerja LPD dengan dengan menggunakan variabel moderasi yaitu budaya menyama braya. Penelitian ini menggunakan metode survey dengan kuesioner, jumlah sampel yang digunakan adalah 63 LPD di Kabupaten Buleleng. Analisis data menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa implementasi Good Corporate Governance dan proteksi awig-awig berpengaruh terhadap Kinerja LPD, serta budaya menyama braya terbukti sebagai pemoderasi antara pengaruh Good Corporate Governance dan proteksi awig-awig terhadap kinerja LPD. Abstract This study aimed to examine the effect of the implementation of good corporate governance and protection awig awig on the performance of LPD by using moderating variables that Menyama Braya culture. This study uses the questionnaire survey, the number of samples used is 63 LPD in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the implementation of good corporate governance and protection awig awig affect the LPD performance, as well as Menyama Braya culture behave as moderating the influence of good corporate governance and protection awig awig on the performance of the LPD .

This study aims to examine the influence of competence variables, coordination and task complexity on the performance of internal regulatory bodies as internal auditors at Lembaga Perkreditan Desa. Research respondents are managers who understand all the policies and governance of the organization that is the leader of the organization. The number of samples in this study was 63 using purposive sampling sampling technique. Hypothesis testing using statistical analysis of multiple regression or ordinary least square with the result of research is competence, coordination and task complexes have a significant positive effect on the performance of regulatory body as internal auditor of rural institution in Buleleng regency of Bali.

Abstrak Riset ini mengeksplorasi prinsip pang pada payu sebagai dimensi pendukung penerapan good governance dalam penyelesaian sengketa kredit macet di Lembaga Perkreditan Desa (LPD) Desa Kerobokan, Kecamatan Sawan Kabupaten Buleleng. Dengan menggunakan pendekatan fenomenologi, hasil riset ini menunjukkan bahwa prinsip pang pada payu efektif dilakukan sebagai pendukung penerapan good governance di LPD terutama dalam hal sengketa kredit macet. Temuan lebih lanjut menunjukkan bahwa, pertama, prinsip pang pada payu merupakan sarana yang paling tepat untuk membangun sinergitas antara LPD dan masyarakat, dan kedua, prinsip ini mampu meningkatkan kredibilitas LPD. Lembaga Perkreditan Desa membutuhkan penerapan good governance yang didukung prinsip pang pada payu untuk memproteksi keberlangsungannya dari " gempuran " lembaga keuangan di era globalisasi sekarang ini. Kata Kunci: good governance, Lembaga Perkreditan Desa, prinsip pang pada payu, kredit macet Abstract This study aim to explore the role of " Pang Pada Payu " principle as a proposed supporting factor of Good Governance implementation on the bad debt settlement in Rural Credit Institutions (Lembaga Perkreditan Desa-LPD) of Kerobokan Village, Buleleng-Bali. By using phenomenological approach, the result show that " Pang Pada Payu " principle can effectively support Good Governance implementation in LPD, especially on its function on bad debt settlement. It is also find that the principle (a) can be a appropriate means in building sinergity between LPD and society; and (b) is enable to enhance LPD credibility. LPD, therefore, requires the implementation of Good Governance which support with " Pang Pada Payu " principle to protect the LPD continuity from the "onslaught"of other financial institutions in the current era of globalization.

This article provides an implementation of the application of the principles of good corporate governance and the need to optimize the LPD Internal Agency which has a function as an internal auditor in lending. Implementation of good corporate governance will prevent mistakes in decision making and actions that benefit themselves will automatically increase the value of LPD are reflected on its financial performance. Effectiveness of Internal Supervisory Board functions as an internal auditor to support the passage of the principles of good corporate governance in the LPD. Internal Supervisory Board must be independent and able to work with all LPD stakeholders. The concept of good corporate governance can help in the internal control process in LPD so that all LPD management functions can be useful properly. In the end, transparency and accountability in LPD management can be achieved. This article can provide an understanding of the role of good corporate governance and Internal Supervisory Board on LPD management. The implications this article are expected to provide input and suggestions in the LPD management process, particularly financial management in LPD.

This study aimed to examine the effect of Locus of Control affects the performance of the internal auditors and the Tri Hita Karana culture as a moderating variable on the influence of locus of control on the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali. The study population is the entire internal auditors on five (5) Office of the Inspector in Bali (Klungkung, Karangasem, Gianyar, Bangli and Buleleng). Sample technique used was purposive sampling with certain criteria, namely the internal auditor's work a minimum of one year. The research design used in this study is a survey method by distributing questionnaires. Data were analyzed using multiple linear regression and moderated regression analysis. The results showed that locus of control affects the performance of the internal auditors, whereas locus of control moderated the Tri Hita Karana culture affect the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali

This study aimed to examine the effect of Locus of Control affects the performance of the internal auditors and the Tri Hita Karana culture as a moderating variable on the influence of locus of control on the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali. The study population is the entire internal auditors on five (5) Office of the Inspector in Bali (Klungkung, Karangasem, Gianyar, Bangli and Buleleng). Sample technique used was purposive sampling with certain criteria, namely the internal auditor's work a minimum of one year. The research design used in this study is a survey method by distributing questionnaires. Data were analyzed using multiple linear regression and moderated regression analysis. The results showed that locus of control affects the performance of the internal auditors, whereas locus of control moderated the Tri Hita Karana culture affect the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali

War is a condition in which one party subdues its opponent to fulfill his will, a physical or non-physical act between two or more human groups to dominate. The formulation of the problem of this research is how the role of International Criminal Law on law enforcement in war crimes against humanity and how the state responsibility in war crimes against humanity in International Criminal Law. This research method uses the type of normative legal research by doing the assessment based on legal materials of the literature and is a process to find the rule of law, legal principles, and legal doctrines to answer the legal issues faced. War crimes and crimes against humanity are two types of international crimes that exist in twenty international criminal types designed by ILC (International Law Commission) to design the establishment of an international criminal tribunal. The conclusion of this study is  the role of International Criminal Law in  war crimes against humanity can be concl...

Number of dental artisans who practice beyond their authority limits. Even so, there are still many who go to dental artisans due to social disparities. There are many cases of violations that cause material and non-material losses to consumers, but health service providers are not responsible. This thesis discusses how to protect consumers and sanctions against perpetrators in the event of malpractice of dental artisans. The purpose of this study was to determine the protection for consumers in the event of malpractice of dental artisans and to know the sanctions against perpetrators of malpractice in dental artisan services that harm consumers. The type of research used is the type of normative legal research, the discussion is carried 0111 by examining legal materials. Analysis of legal materials uses extensive and restrictive interpretations, namely expanding and narrowing the meaning of a law, in addition to using descriptive analysis, namely the exposure of research results. B...

Pemanfaat perkerasan semakin meningkat sebagai dampak dari berkembangnya perkotaan. Perkerasan permukaan lahan sangat berpengaruh pada meningkatnya limpasan permukaan. Limpasan permukaan yang terjadi akan mengakibatkan terjadinya banjir dan genangan jika sistem drainasenya tidak baik. Penggunaan perkerasan yang mampu mengurangi limpasan sangat diperluka, untuk mengurangi terjadinya banjir. Penelitian ini bertujuan untuk mengetahui pengaruh permukaan lahan terhadap nilai koefisien limpasan permukaan (C). Material permukaan yang digunakan yaitu berupa paving block dengan penambahan rumput antar paving block. Penelitian ini dilakukan dengan menggunakan alat rainfall simulator. Penelitian ini menggunakan paving block berbentuk bata ukuran 20 x 10 x 8 cm dengan variasi pola pemasangan susun bata dan anyaman tikar yang dikombinasikan dengan rumput gajah mini dengan perbandingan campuran 75% : 25%. Pengukuran yang dilakukan yaitu pengukuran intensitas hujan, volume limpasan, dan koefisien ...

This social engagement with the title "Workshop On Video Editing of Learnng Video Using Filmora For Teachers of Senior Taman Rama School Jimbaran" is done as the continuation of the previous social engagement about computer training that was done last year. This social engagement is done in order to improve understanding and performance of the teachers of Taman Rama Jimbaran Senior High School (TRJ-SHS) in conducting online learning appropriately based on the competency gained. Method used was online conference through Zoom that was done in tow days. Main findings of this social engagement are: the eagerness of the Principal and teachers of TRJ-SHS to improve level of knowledge and performances by giving feedback through practices. The teachers are able to understand the topics by doing editing based on the learnig video that have made using zoom or just a very simple video taking using camera. The results of this social engement have shown that the tachers have gained the improvement in doing the editing compares to the previous activity. Finally, this improvement is expected to be applied properly and appropriately for students especially for the subject of each teacher in doing online classes.

Human resource development is needed to improve employee performance, especially at PT. Inti Dufree Promosindo. The purpose of this study to determine the effect partially and simultaneously compensation and work environment on employee performance at PT. Inti Dufree Promosindo in Denpasar. The population in this study were all employees of PT. Inti Dufree Promosindo in Denpasar as many as 86 people who are divided into 6 shop sections, namely Beauty, Boutique, Fashion Watch, Fine Watch, Food & Liqueur, and Destination. Determination of the sample using saturated sampling technique, where the entire population is sampled. After the instrument test and classical assumption test were carried out, data analysis was carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that compensation had a positive and significant effect on employee performance. The work environment has a positive and significant effect on employe...

Pada Pengabdian Kepada Masyarakat kali ini terdapat dua bidang permasalahan yang dihadapi oleh pengusaha kecil di Jalan Akasia, yaitu bidang mikro dan makro. Ekonomi Mikro biasanya menganalisis masalah ekonomi yang spesifik, contohnya perusahaan atau instansi, sedangkan ekonomi makro biasanya mempelajari masalah-masalah yang lebih rumit, seperti keuangan negara. Permasalahan Mikro yang dihadapi pengusaha kecil di Jalan Akasia yaitu media promosi seperti spanduk rusak dan tidak terawat, kurangnya media atau saran promosi seperti media cetak ataupun online maka solusi yang ditawarkan adalah melakukan perbaikan spanduk serta mendesain serta membuat beberapa media promosi seperti spanduk, logo, brosur, kartu nama maupun WA Bussiness, Facebook dan Instagram. Adapun masalah makro yang dihadapi yaitu kesadaran akan pentingnya bahasa-bahasa iklan sebagai media promosi masih sangat minim, kurangnya kesadaran akan pentingnya menggunakan media cetak maupun berbasis online dalam mempromosikan b...

This study aims to obtain empirical evidence of the influence of internal control systems, Tri Hita Karana Culture on government performance. The analytical tool used is multiple linear regression. The population in this study is the Regional Device Organization (OPD) in the Badung District Government as many as 35 OPD. The sample was chosen using nonprobability sampling method with saturated sample technique. With the respondent of Regional Administration Organization Financial Administration Officer (PPK-OPD) consisting of one head of field / secretary / sub-district head, head of planning sub-section, and head of sub-finance section so that the number of respondents is 105 respondents. The results show that the internal control system has a positive effect on government performance. Tri Hita Karana culture has a positive effect on government performance