Journal articles on the topic 'Lembaga Perkreditan Desa'
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Dewi, Ketut Catur Eka Sari. "PROSEDUR PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT SULAYAH KECAMATAN SERIRIT." Jurnal Akuntansi Profesi 9, no. 1 (July 17, 2018): 1. http://dx.doi.org/10.23887/jap.v9i1.21024.
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Penelitian ini bertujuan untuk mengetahui, Prosedur Pencatatan Penerimaan dan Pengeluran Kas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Sulanyah Kecamatan Seririt.Teknik pengumpulan data yang digunakan yakni, metode wawancara dan dokumentasi. Objek penelitian adalah prosedur pencatatan penerimaan dan pengeluaran kas, dan subjek penelitian adalah Lembaga Perkreditan Desa (LPD) Desa Adat Sulanyah Kecamatan Seririt. Data yang digunakan adalah data kualitatif. Hasil penelitian menunjukan bahwa Prosedur Pencatatan Penerimaan dan Pengeluaran Kas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Sulanyah Kecamatan Seririt ada 6 prosedur diantaranya : (1) Pencatatan Penerimaan Kas Pada Tabungan, (2) Pencatatan Penerimaan Kas Pada Deposito, (3) Pencatatan Pengeluaran Kas Pada Tabungan, (4) Pencatatan Pengeluaran Kas Pada Pencairan Deposito, (5) Pencatatan Pengeluaran Kas Pada Pencairan Kredit, dan (6) Pencatatan Penerimaan dan Pengeluaran Kas Akhir. Prosedur Pencatatan Penerimaan dan Pengeluaran Kas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Sulanyah Kecamatan Seririt sudah sesuai dan memadai, ini dapat dilihat dari proses pencatatan penerimaan dan pengeluaran kas yang ada pada Lembaga Perkreditan Desa (LPD) tersebut. Kata Kunci : Prosedur, Penerimaan Kas, Pengeluaran Kas, Lembaga Perkreditan Desa (LPD).
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Piadnyan, Kadek Bagas, I. Nyoman Putu Budiartha, and Desak Gede Dwi Arini. "Kedudukan Hukum Lembaga Perkreditan Desa (LPD) Dalam Sistem Lembaga Keuangan Mikro." Jurnal Analogi Hukum 2, no. 3 (November 20, 2020): 378–82. http://dx.doi.org/10.22225/ah.2.3.2505.378-382.
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Abstrak—Lembaga Perkreditan Desa (LPD) sebagi suatu organisasi yang berdiri khususnya untuk masyarakat Desa Pakraman yang sejahtera, Lembaga Perkreditan Desa tidakmemberikan pelayanan diluar dari wilayah Desa Pakraman tempat Lembaga Perkreditan Desa yang bersangkutan melakukan operasional. Pendirian Lembaga Perkreditan Desa sudah dilaksanakan serta keberadaannya diatur didalam Peraturan Daerah yaitu PERDA Provinsi Bali Nomor 8 Tahun 2002 mengenai LPD, yang saat ini sudah tergantikan jadi PERDA Provinsi Bali Nomor 3 Tahun 2017. Peraturan Daerah itu berisikan aturan tentang syarat–syarat mendirikan Lembaga Perkreditan Desa. Adapun rumusan masalahnya yaitu: 1) Bagaimana kedudukan hukum LPD didalam sistem Lembaga Keuangan Mikro? 2) Bagaimana peran LPD didalam sistem Lembaga Keuangan Mikro? Metode penelitian yang digunakan adalah penelitian hukum normatif. Sumber bahan hukum yang akan digunakan yakni sumber penelitian dari bahan primer, sekunder dan tersier. Teknik pengumpulan bahan hukum primer ataupun sekunder terkumpul berdasar topik masalah yang sudah dibuat rumusannya menggunakan sistem bola salju serta disklasifikasi menurut sumber juga hierarki agar disajikan dengan lengkap. Analisa bahan hukum dengan interprestasi hukum dan disajikan didalam bentuk deskripsi analisis. Kedudukan hukum LPD yang memiliki basis masyarakat hukum adat di Bali didalam sistim Lembaga Keuangan Mikro berdasarkan UU Nomor 10 Tahun 1998 mengenai Perbankan yaitu tidak bisa disamakan. LPD memiliki fungsi yang sangat penting karena sampai saat ini sudah melakukan pelayanan UMK serta masyarakat pedesaan di Bali lewat layanan jasa keuangan yang dilaksanakan menyesuaikan kebutuhan pelanggan, pendekatan personal, juga dekatnya lokasi dengan pelanggan.
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Primanta, I. Gede Yudi, Made Sudarma, and Aji Dedi Mulawarman. "AMBIGUITAS PERLAWANAN PAJAK LEMBAGA PERKREDITAN DESA (STUDI FENOMENOLOGI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI)." Jurnal Akuntansi Aktual 5, no. 2 (July 17, 2018): 136–48. http://dx.doi.org/10.17977/um004v5i22018p136.
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Kawiana, I. Gede Putu. "PELATIHAN SERVQUAL LEMBAGA PERKREDITAN DESA (LPD)." JURNAL SEWAKA BHAKTI 2, no. 1 (April 25, 2019): 1–7. http://dx.doi.org/10.32795/jsb.v2i1.286.
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Increasing the intensity of competition requires that every organization always pay attention to the dynamics of customer needs, wants and preferences and try to fulfill them in a way that is more effective and efficient compared to its competitors. The results of research on organizations that implement SERVQUAL (Service Quality) dimensions are proven as organizations that have sustainable competitiveness. LPD as a financial service institution should strive to provide quality services to its customers, but empirical data shows that in 2015 and 2016, around 28% of LPDs in Bali are still performing poorly. Performance is influenced by various factors, one of which is service quality. Filling in the gap, the SERVQUAL training is very necessary for the LPD. The purpose of this training is to motivate LPDs to intensively implement the SERVQUAL (Reliability, Tangiable, Responsiveness, Assurance, Emphaty) dimensions so that they become the LPD's organizational culture. Achieving these objectives is done through training with lecture methods, question and answer and demonstration. The implementation of this training went well and smoothly, and was able to motivate the management and LPD employees to implement the SERVQUALdimension.
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Wihara, Dhiyan Septa. "PENGARUH WORD OF MOUTH DAN LOKASI TERHADAP KEPUTUSAN MENGAMBIL KREDIT DI LEMBAGA PERKREDITAN DESA “MARTO NUGROHO” DESA ROWOMARTO KECAMATAN PATIANROWO KABUPATEN NGANJUK." AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi 12, no. 1 (June 30, 2019): 15–27. http://dx.doi.org/10.35457/akuntabilitas.v12i1.746.
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Penelitian ini bertujuan untuk 1) Menganalisis pengaruh word of mouth terhadap keputusan pengambilan kredit dilembaga perkreditan desa “marto nugroho” desa rowomarto kecamatan patianrowo kabupaten nganjuk, 2) Menganalisis pengaruh lokasi terhadap keputusan pengambilan kredit dilembaga perkreditan desa “marto nugroho” desa rowomarto kecamatan patianrowo kabupaten nganjuk, 3) menganalisis word of mouth dan lokasi terhadap keputusan pengambilan kredit dilembaga perkreditan desa “marto nugroho” desa rowomarto kecamatan patianrowo kabupaten nganjuk. Populasi dalam penelitian ini adalah seluruh nasabah aktif dan non aktif lembaga perkreditan desa “marto nugroho yang berjumlah 150 orang. Jumlah sampel yang digunakan adalah 60 responden dengan teknik penentuan sampel menggunakan rumus Slovin. pengambilan data dengan menggunakan kuisioner. Teknik analisa data menggunakan analisis regresi linier berganda dengan uji t untuk menganalisis pengaruh parsial dan uji F untuk menganalisis pengaruh simultan. Berdasarkan analisis tersebut diperoleh bahwa tingkat signifikan uji F sebesar 0,000 (p<0,05), hal ini berarti word of mouth dan lokasi berpengaruh signifikan terhadap keputusan pengambilan kredit di lembaga perkreditan desa “marto nugroho” desa rowomarto kecamatan patianrowo kabupaten nganjuk. Disisi lain berdasarkan hasil uji t dapat diketahui bahwa secara parsial word of mouth berpengaruh signifikan terhadap keputusan pengambilan kredit di lembaga perkreditan desa “marto nugroho” desa rowomarto kecamatan patianrowo kabupaten nganjukt signifikansi 0,000 (p<0,05). Sedangkan lokasi secara parsial juga berpengaruh signifikan terhadap keputusan pengambilan kredit di lembaga perkreditan desa “marto nugroho” desa rowomarto kecamatan patianrowo kabupaten nganjuk dengan nilai signifikansi uji t sebesar 0,000 (p>0,05). Variabel word of mouth lebih dominan berpengaruh karena nilai beta lebih besar dibanding variabel lokasi yaitu 0,466
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Pusata, Made, Made Ary Meitriana, and I. Nyoman Sujana. "EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (SIA) PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN TEJAKULA." Jurnal Pendidikan Ekonomi Undiksha 10, no. 1 (September 3, 2019): 241. http://dx.doi.org/10.23887/jjpe.v10i1.20126.
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Penelitian ini bertujuan untuk mengetahui efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa di Kecamatan Tejakula. Jenis penelitian ini merupakan penelitian deskriptif. Data dikumpulkan dengan metode kuesioner. Sampel penelitian ini adalah karyawan Lembaga Perkreditan Desa di Kecamatan Tejakula yang berjumlah 64 orang. Teknik analisis data menggunakan analisis deskriptif untuk menentukan efektivitas sistem informasi akuntansi. Hasil penelitian menunjukkan bahwa efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa di Kecamatan Tejakula berada pada kriteria efektif. Hal ini dapat dilihat dari perolehan masing-masing aspek, yaitu aspek kinerja memiliki kriteria efektif sebesar 982, aspek informasi memiliki kriteria efektif sebesar 728, aspek ekonomis memiliki kriteria efektif sebesar 505, aspek kontrol memiliki kriteria efektif sebesar 759, aspek efisiensi memiliki kriteria efektif sebesar 995, dan aspek pelayanan memiliki kriteria sangat efektif sebesar 743.
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Subratha, I. Nyoman, and I. Nyoman Sutama. "MEMAKNAI FENOMENA KEKURANGSEHATAN LEMBAGA PERKREDITAN DESA PADA SITUS DESA PENGIANGAN." Jurnal Bisnis dan Kewirausahaan 13, no. 3 (December 30, 2017): 127–43. http://dx.doi.org/10.31940/jbk.v13i3.729.
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Pusdikardiana Alin, I. Gusti Kade, and Ni Nyoman Sunariani. "Menakar Competitive Strategic Lembaga Perkreditan Desa di Bali." Jurnal Manajemen Bisnis 16, no. 3 (July 15, 2019): 82. http://dx.doi.org/10.38043/jmb.v16i3.2234.
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ABSTRACTLembaga Perkreditan Desa (LPD) spread over Bali are one of the financial services managed by Desa Pakraman . The LPD was established with the aim of encouraging the economic development of rural communities with targeted savings and effective capital distribution. Given the increasing number of competitors from other financial institutions, good governance and competitiveness strategies also need to be considered in its development. This study uses qualitative methods aimed at finding out how the competitiveness strategy in the LPD, by collecting data through interviews, observation and documentation. The location of the study was carried out in Negara Subdistrict with two LPDs chosen to represent this study, namely: LPD Desa Pakraman Lelateng (LPD with healthy conditions) and LPD Desa Pakraman Kaliakah Kangin (LPD with unhealthy conditions). Data were analyzed by SWOT analysis. Based on the results of the study it was found that, the LPD of Desa Pakraman Lelateng had a good image, trustworthiness, competent human resources, good business conditions, problem loans, utilization of technology and operational areas. The strategy that should be implemented is a focus strategy that is to provide services that are maximum for customer trust and an improved risk management strategy. Then in the LPD of Desa Pakraman Kaliakah Kangin, employee loyalty, a bad image of the organization, decreased trust, a decline in business, non-performing loans and perarems that have not been resolved were found. The strategy that should be implemented is a strategy to optimize socialization to the community to restore trust in the institution.
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Dewi, Made Pratiwi, and Ni Luh Anik Puspaningsih. "Analisis Pertumbuhan Laba (Studi Kasus Rasio Cael Pada LPD Kecamatan Sukawati Kabupaten Gianyar)." Warmadewa Management and Business Journal (WMBJ) 2, no. 2 (August 5, 2020): 73–83. http://dx.doi.org/10.22225/wmbj.2.2.1940.73-83.
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Lembaga Perkreditan Desa (LPD) merupakan salah satu lembaga keuangan milik Desa Pekraman di Bali. Lembaga Perkreditan Desa (LPD) beroperasi seperti perbankan dan pengukuran kinerja (tingkat kesehatannya) seperti bank, walaupun LPD tersebut bukanlah bank. Pertumbuhan laba yang positif mencerminkan LPD mampu berkembang dalam operasionalnya. Penelitian ini bertujuan untuk mengetahui pengaruh Capital, Asset, Earning, dan Liquidity (CAEL) terhadap pertumbuhan laba LPD. Studi empiris dilakukan pada LPD di Kecamatan Sukawati tahun 2015-2017 dengan jumlah sampel 28 LPD. Data penelitian adalah data sekunder yang diperoleh dari Lembaga Pemberdayaan Lembaga Perkreditan Desa (LPLPD) Kabupaten Gianyar dan beberapa dari LPD secara langsung. Teknik analisis menggunakan regresi linier berganda dengan uji t (untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial). Hasil penelitian menunjukkan bahwa CAR berpengaruh negatif dan signifikan terhadap pertumbuhan laba, thitung (-5,629 ) ≤ ttabel (1,993), dengan α = 0,000. KAP berpengaruh positif dan signifikan terhadap pertumbuhan laba, thitung (3,819 ) > ttabel (1,993) , dengan α = 0,000. ROA berpengaruh positif dan signifikan terhadap pertumbuhan laba thitung (5,676) > ttabel (1,993), dengan α = 0,000. Rasio Alat Likuid berpengaruh positif dan signifikan terhadap pertumbuhan laba, thitung (4,926) > ttabel (1,993), dengan α = 0,000.
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Dewi, I. Gusti Ayu Ratih Permata, and Putu Diah Putri Idawati. "KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA LEMBAGA PERKREDITAN DESA (LPD) DI KOTA DENPASAR." KRISNA: Kumpulan Riset Akuntansi 12, no. 2 (January 4, 2021): 297–302. http://dx.doi.org/10.22225/kr.12.2.2686.297-302.
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Penelitian ini bertujuan untuk amengetahui pengaruh aPelatihan, Kompleksitas iTugas, keterlibatan pengguna dan kapabilitas sumber daya manusiaa terhadao kinerja sistem informasi akuntansi pada Lembaga Perkreditan Desa Di Kota Denpasar. Data yang digunakan adalah data primer berupa kuesioner. Populasi ipenelitian iaini iadalah iseluruh ipegawai iLPD iyang iberada idi iKota Denpasar idengan iJumlah ipegawai iyang imenggunakana isistem iinformasi iakuntansi isebanyak i214 ipegawai. iTeknik pengambilan isampel idalam ipenelitian aiini iberupa ipurposive isampling. iOleh ikarena iitu, imaka aididapatkan isampel iyang memenuhi ikriteria iberjumlah i105 iaorang iresponden. Hasil pengujian menunjukkana bahwa Pelatihan tidak berpengaruh terhadap kinerja sistem informasi akuntansi pada aLembagaa Perkreditan Desa Di Kota Denpasar, sedangkan Kompleksitas Tugas, Keterlibatan Pengguna, Kapabilitas SDM berpengaruh aterhadap kinerja Sistem Informasi Akuntansi (SIA) pada Lembaga Perkreditan Desa Di Kota Denpasar.
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Kariati, Ni Made, and Ni Nyoman Teristiyani. "MEDIA PEMASARAN DIGITAL “LEMBAGA PERKREDITAN DESA ADAT PETANG”." Just TI (Jurnal Sains Terapan Teknologi Informasi) 11, no. 1 (January 30, 2019): 8. http://dx.doi.org/10.46964/justti.v11i1.124.
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Lembaga Perkreditan Desa(LPD) milik Desa Adat Petang saat ini memiliki beberapa produk seperti tabungan, kredit dan deposito. Kredit menjadi produk menarik karena berlokasi strategis dan memiliki beberapa keungulan dibandingkan perbankan, seperti kemudahan proses, lokasi dan faktor kedekatan masyarakat dengan lembaga milik desanya sendiri. Pertumbuhan organisasi dan peningkatan profit akan memacu manajemen terus berkinerja lebih baik. Prinsip ekonomi yang melakukan pengorbanank yang cenderung diminimalisir sebisa mungkin namun dengan tujuan untuk mendapatkan hasil yang lebih besar harus dapat berjalan selaras dengan prinsip “Ngayah” yang diterapkan dalam organisisa Lembaga Perkreditan Desa Adat Petang. Untuk menjaga Pertumbuhan dan keuntungan Lembaga maka diperlukan perluasan pasar dari LPD, melihat trend teknologi, effektivitas pemanfaatan media pemasaran, keuntungan media digital, maka Media Pemasaran Digital menjadi salah satu alternatif dalam mengekspansi pasar.Tujuan jangka panjang yang diharapkan dari hasil penelitian ini adalah, memicu adanya trobosan pemanfaatan media digital dalam memperluas pemasaran LPD Desa Adat Petang. Serangkaian kegiatan yang dilakukan adalah mengikuti metode pengembangan SDLC yaitu perencanan, analisi, desain dan implementasi. Tahap perencanaan dilakukan pengumpulan berbagai data dan informasi tentang LPD,informasi tentang produk-produk yang ditawarkan LPD, proses dalam melakukan transaksi. Tahap selanjutnya adalah membuatkan desain media pemasaran digital berbasis web,sehingga relevan dengan kebutuhan informasi bagi manajemen dan konsumen.
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Dewi, Ni Kadek Dwi Fitri Silvia, Marwanto Marwanto, and A. A. Sri Indrawati. "PELAKSANAAN JAMINAN FIDUSIA PADA LEMBAGA PERKREDITAN DESA (LPD) INTARAN DI DESA PAKRAMAN SANUR." Kertha Semaya : Journal Ilmu Hukum 7, no. 1 (January 17, 2019): 1. http://dx.doi.org/10.24843/km.2018.v07.i01.p10.
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Lembaga perkreditan desa berfungsi sebagai pengelola keuangan yang dimiliki oleh desa pakraman yang berbentuk lembaga desa dan memiliki garis koordinasi dengan desa pakraman itu sendiri. Sumber keuangan yang dikelola oleh LPD berasal dari pendapatan desa seperti simpan pinjam. Dalam simpan pinjam tentunya memerlukan adanya jaminan sebagai pelunasan kredit tersebut. Jaminan yang biasa digunakan dalam pemberian kredit yaitu jaminan fidusia. Adapun permasalahannya yaitu bagaimanakah pelaksanaan jaminan fidusia yang dibuat dibawah tangan? Dan bagaimanakah penyelesaian jaminan fidusia yang tidak didaftarkan apabila terjadi kredit macet pada LPD Intaran Desa Pakraman Sanur. Metode penulisan yang digunakan ialah metode penelitian hukum empiris. Kesimpulan dari penulisan ini adalah perjanjian fidusia yang dibuat dibawah tangan tidak dapat memberikan kekuatan hukum untuk pelaksanaan eksekusi pada saat terjadi kredit macet, dan akibat hukum dan upaya penyelesaian apabila terjadi kredit macet dengan jaminan fidusia yang tidak didaftarkan yaitu pihak LPD tidak mempunyai kedudukan preferensi untuk pelunasan kredit macet tersebut.
Kata Kunci: Lembaga Perkreditan Desa, Kredit Macet, Jaminan Fidusia
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Widyati, I. Wayan Sastrawan, Ida Ayu Putu, Ida Ayu Putu Widyati, and Ni Made Puspasutari Ujianti. "Peranan Lembaga Pemberdayaan Lembaga Perkreditan Desa (LPLPD) dalam Penyelesaian Kredit Macet." Jurnal Preferensi Hukum 1, no. 2 (September 15, 2020): 169–74. http://dx.doi.org/10.22225/jph.1.2.2355.169-174.
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The community in Bali is greatly aided by the credit facilities with the existence of the Village Credit Institution (LPD). The institution is the lifeblood of the village’s economy. Looking through the importance of the LPD’s function, it is necessary to have a special institution having the power of empowering the LPD, so the Village Credit Institution Empowering Agency (LPLPD) is established. This study examines the role of the LPLPD in settling bad credit as well as the procedures for settling the bad credit at the LPD. This issue is examined by the normative legal research method. In empowering the LPD, the LPLPD performs its duties through technical strengthening related to administration and bookkeeping, checking, upgrading, LPD security budget management, LPD supply guarantee budget management, LPD liquidity support budget management, and control of LPD problems. LPLPD also seeks to prevent the risk of bad credit arising in the LPD through coaching that has been planned and scheduled in each district. LPLPD takes preventive or initial preventive action with technical guidance such as administrative guidance, bookkeeping including credit guidance. LPLPD does not participate in direct credit problem solving. On the other hand, these institutions provide solutions to LPD administrators to analyse the problem whether the credit process is due to the fault of the process or because the customer is not able to make payment. If the technical or the credit process that is wrong, it is the responsibility of the manager; however, if the process is correct but the customer causes a problem, the process must go through billing in accordance with the credit agreement. If there is already bad credit, the steps that must be taken are billing, restoration and if these are unhelpful then ultimately an credit guarantee auction is carried out.
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Herlambang, Putu Gede Denny, and I. Made Adi Suwandana. "Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Karyawan Dengan Self-Efficacy Sebagai Variabel Mediasi pada Lembaga Perkreditan Desa (LPD)." International Journal of Social Science and Business 4, no. 1 (May 4, 2020): 129. http://dx.doi.org/10.23887/ijssb.v4i1.24070.
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Penelitian ini menguji secara empiris pengaruh kepemimpinan transformasional terhadap kinerja karyawan dengan self-efficacy sebagai variabel mediasi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Timur. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 93 orang karyawan dari 12 LPD di Kecamatan Denpasar Timur. Pengujian hipotesis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap self-efficacy, self-efficacy berpengaruh positif dan signifikan terhadap kinerja karyawan, kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja karyawan dengan self-efficacy sebagai variabel mediasi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Timur.
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Ayuni, Ni Made Sri, and Ni Wayan Novi Budiasni. "The Implementation of Profit Sharing at Lembaga Perkreditan Desa." International Journal of Social Science and Business 4, no. 3 (September 18, 2020): 472. http://dx.doi.org/10.23887/ijssb.v4i3.28468.
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Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.
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Putra Suryanata, I. Gusti Ngurah. "Sinergisitas Lembaga Perkreditan Desa (LPD) Dalam Membangun Perekonomian Masyarakat." Jurnal Manajemen Bisnis 16, no. 1 (January 18, 2019): 206. http://dx.doi.org/10.38043/jmb.v16i1.2028.
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ABSTRACTThis study aims to explain about 1) the synergy of Village Credit Union (Lembaga perkreditan Desa – LPD) in Kedonganan Village in developing the social welfare and 2) to maintain the competitive advantage of LPD in Kedonganan Village in developing the social welfare. The background theory that is used in this study are Synergy Theory and Social Capital Theory. This study used qualitative method with case study approach. The data in this study is collected by in-depth interview and unstructured interview. The result of this study shows that LPD in Kedonganan Village have done a synergy with the Kedonganan’s village boards and the society to build social welfare. When doing the synergy, they use Social Capital approach, which are building a networking with micro and macro financial institutions around Kedonganan Village with Dharma (Kindness) and Catur Purusa Artha (Trust) as the basic principals. The administrator of the LPD also creating trust in society by using Tri Hita Karana as the concept. The rule that is used in maintaining LPD also referring to common law that is called as awig-awig or perarem which has become a mutual agreement among Kedonganan Village society. To maintain the competitive advantage of LPD in developing social welfare, the manager or administrator of LPD should care about internal and external factors.
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Wiguna S, I. Gusti Agung Satrya, Desak Gde Dwi Arini, and Luh Putu Suryani. "Akibat Hukum Kredit Macet di Lembaga Perkreditan Desa yang Debiturnya Non Krama." Jurnal Analogi Hukum 2, no. 1 (March 4, 2020): 37–41. http://dx.doi.org/10.22225/ah.2.1.1607.37-41.
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Abstract-In the governance of the Adat Village in Bali, it has a credit institution, namely the Village Credit Institution, which is a movement of the community of Pakraman Village to improve the economic standard of Pakraman Village. However, if it is not properly mobilized, it will cause new problems and the problems that are most often expressed, one of which is bad credit. If bad credit is carried out by village officials, this can be solved by a rerem or regulations made jointly by the indigenous villagers. But if this bad credit is carried out by non-village officials, according to Bali Provincial Regulation Number 3 of 2017 concerning Village Credit Institutions (LPD), explain; (LPD) may not give credit to non-village officials. However, in some traditional villages, there are also those in the perarem which are allowed by non-village officials to conduct credit in (LPD) but there must be representatives from the traditional village krama. For this reason, there is no legal certainty for non-village officials who commit bad credit. The problems in this research are: 1. How legitimate is the credit agreement at the LPD that the debtor is non-Village Village ?. 2. What are the legal consequences if there is a bad credit, the debtor is a non-village official? The research method used is the Empirical research method and data collection techniques through interviews and observations. The results of this study are in the implementation if the LPD allows non-village manners to do credit in their LPD, then there must be a village regulation that regulates the credit process carried out by non-manners of the village. In addition, the settlement of bad loans must also be regulated by regulations in the customary village.
Keywords: Bad Credit, Non-Villagers Courtesy, Village Credit Institution.
Abstrak-Dalam pemerintahan Desa Adat di Bali, memiliki suatu lembaga perkreditan yaitu Lembaga Perkreditan Desa yang mana merupakan gerakan masyarakat Desa Pakraman guna meningkatkan taraf hidup ekonomi Desa pakraman. Namun, jika tidak di mobilitasi dengan baik, justru akan menimbulkan masalah baru dan masalah yang paling sering diungkapkan salah satunya Kredit Macet. Jika kredit macet yang dilakukan oleh krama desa, hal ini bisa diselesaikan dengan perarem atau peraturan yang dibuat bersama - sama oleh warga Desa adat. Tetapi jika kredit macet ini dilakukan oleh non krama desa, sesuai dalam Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017 Tentang Lembaga Perkreditan Desa (LPD) menerangkan; (LPD) tidak boleh memberikan kredit kepada non krama desa. Namun didalam beberapa desa adat, ada pula yang dalam peraremnya dibolehkan non krama desa untuk melakukan kredit di (LPD) namun harus ada perwakilan dari krama desa adat setempat. Atas dari hal ini, belumlah adanya kepastian hukum bagi non krama desa yang melakukan kredit macet. Permasalahan dalam penelitian ini adalah: 1. Bagaimana sahnya perjanjian kredit di LPD yang debiturnya non krama Desa?. 2. Bagaimana akibat hukum jika terjadi kredit macet yang debiturnya non krama Desa?. Metode penelitian yang digunakan adalah metode penelitian Empiris serta teknik pengumpulam data melalui wawancara dan observasi. Adapun hasil dari penelitian ini adalah dalam pelaksanaanya apabila LPD mengijinkan orang non krama desa untuk melakukan kredit pada LPDnya maka harus ada perarem desa yang mengatur mengenai proses perkreditan yang dilakukan oleh non krama desa. Selain itu penyelesaian kredit macet pun juga harus diatur dengan perarem pada desa adat.
Kata Kunci: Kredit Macet, Non Krama Desa, Lembaga Perkreditan Desa.
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Agustini, Made Eka. "PERAN LEMBAGA PERKREDITAN DESA (LPD) DALAM MEMBERIKAN PELAYANAN PADA MASYARAKAT DESA LEGIAN." Jurnal Ilmiah Dinamika Sosial 3, no. 2 (October 1, 2019): 279. http://dx.doi.org/10.38043/jids.v3i2.2212.
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Susandya, Anak Agung Putu Gede Bagus Arie, Putu Diah Kumalasari, and Ida Ayu Ratih Manuari. "The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 3, no. 3 (October 20, 2019): 227. http://dx.doi.org/10.29259/sijdeb.v3i3.227-242.
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The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital did not affect competitive advantage. The eco-friendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.
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Anggereni, Ni Wayan Eka Sri. "PENGARUH PELATIHAN TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN BULELENG." Jurnal Pendidikan Ekonomi Undiksha 10, no. 2 (September 3, 2019): 606. http://dx.doi.org/10.23887/jjpe.v10i2.20139.
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Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan terhadap kinerja karyawan dan berapa besar pengaruh pelatihan terhadap kinerja karyawan pada Lembaga Perkreditan Desa Kabupaten Buleleng. Penelitian ini merupakan dalam jenis penelitian deskriptif kuantitatif. Data dikumpulkan dengan metode kuisioner, yang selanjutnya dianalisis menggunakan analisis regresi sederhana menggunakan IBM SPSS 24.0 for Windows. Hasil penelitian menunjukkan bahwa pelatihan berpengaruh positif dan signifikan terhadap kinerja karyawan, yang ditunjukkan dengan koefisien regresi yang positif 0,898 dengan nilai thitung = 10,947 > ttabel = 2,009 dan nilai probabilitas uji t 0,000 yang lebih kecil dari α = 0,05. Besar pengaruh pelatihan terhadap kinerja karyawan pada Lembaga Perkreditan Desa Kabupaten Buleleng ditunjukkan dengan koefisien determinasi sebesar 0,706. Hal ini menunjukkan bahwa 70,6% kinerja karyawan dipengaruhi oleh pelatihan
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Sadiartha, Anak Agung Ngurah Gede. "Lembaga Perkreditan Desa as the economic and socio-cultural capital." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 2 (March 22, 2020): 164–70. http://dx.doi.org/10.20525/ijrbs.v9i2.612.
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Amid the increasingly competitive competition among banking institutions today, the Village Credit Institution ‘Lembaga Perkreditan Desa’ (LPD) belonging to the Pakraman village in Bali is getting stronger. This scientific work discusses LPD as the economic and socio-cultural capital of Balinese society. As a result of qualitative research, the data obtained through literature review, observation and in-depth interviews with nine informants, namely the administrators of the Empowering Institute of LPD of Bali Province and managers LPD Kesiman, Denpasar; LPD Seminyak, Kuta-Badung; and LPD Beraban Kediri. The data analysis was done by a descriptive interpretation by using management theory and Bourdeau social practice theory. The results of the research indicate that as economic capital, LPD proved able to build entrepreneurship and empower local villagers of pakraman. As a social capital, LPD has its own value structure, has a social network and gained the trust of its customers. Furthermore, as a cultural capital, LPD is able to strengthen the tradition of local pakraman villagers and become part of the cultural pillars of Balinese society. It is expected that LPD strengthening will continue to be done according to the needs and development of Balinese people
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Sadiartha, Anak Agung Ngurah Gede. "Lembaga perkreditan desa sebagai penopang keajegan budaya ekonomi masyarakat Bali." Jurnal Kajian Bali (Journal of Bali Studies) 7, no. 2 (October 31, 2017): 1. http://dx.doi.org/10.24843/jkb.2017.v07.i02.p01.
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Village Credit Union “Lembaga Perkreditan Desa” (LPD) continues to develop into an autonomous and tough intermediary institution. This paper discusses LPD as a model of superior traditional financial institutions, and its role in supporting the economic culture of the people of Bali. This paper is the result of qualitative research with data obtained from observation, documentation study and interview with 10 informants: LPD credit recipients, practitioners and observers of LPD. The data were descriptively, qualitatively, and interpretatively analyzed using economic management theory and the theory of social practice (Bourdieu). The results show: Firstly, LPD develops into a formidable traditional financial institution because: (a) LPD was autonomous, not subject to central policy, but refer to local regulations and awig-awig; (b) Implementation of modern global banking management, ie management functions, 5C principles, and innovation of LPD products and implementastion of cultural values ??of local organizations including Hindu philosophy on prosperity Tri Hita Karana, Catur Asrama and human relations manyamebraya. Secondly, the existence of LPD was able to improve socio-economic welfare and sustain the cultural traditions of indigenous villagers in Bali.
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Ruspendi Junaedi, I. Wayan, I. Wayan Damayana, Dermawan Waruwu, and I. Gusti Bagus Rai Utama. "Peran Lembaga Perkreditan Desa dalam Pengembangan Kewirausahaan Sosial Masyarakat Bali." Jurnal Kajian Bali (Journal of Bali Studies) 11, no. 1 (April 2, 2021): 201. http://dx.doi.org/10.24843/jkb.2021.v11.i01.p12.
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This study aims to determine the role of the Village Credit Institution (LPD) in increasing social entrepreneurship by conducting interpretive ethnographic research through in-depth interviews with village traditional managers and residents as informants to obtain detailed descriptions of behavior, values ??, and attitudes related to the development of LPD in Bali. The results showed that the LPD has played a role in the development of social entrepreneurship in Balinese in the form of (1) initiating the development of social entrepreneurship; (2) playing a role in the development of social entrepreneurship extracted from the existing social capital in Balinese; (3) increasing a social entrepreneurial spirit in the form of the desire to social values creativity, the existence of economic activities; community empowerment, and resource mobilization; (4) increasing business embryos and social-based business development to increase income and improve family and community welfare. So that suggestions for the community are to maintain the LPD to build social entrepreneurship.
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Suarmanayasa, I. Nengah. "Pengelolaan Lembaga Perkreditan Desa Melalui Adaptasi Peraturan Daerah No. 3 Tahun 2017." Proceeding TEAM 2 (October 11, 2017): 711. http://dx.doi.org/10.23887/team.vol2.2017.210.
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Lembaga Perkreditan Desa (LPD) adalah salah satu lembaga keuangan desa yang ada di Bali. Sejak berdirinya, LPD telah berhasil mencapai kinerja dengan baik. Seiring berjalannya waktu, peraturan terkait LPD juga mengalami perkembangan. Perda No. 3 Tahun 2017 adalah perda terbaru tentang LPD. Banyak perubahan yang ada di perda baru tersebut. Untuk itu perlu dan penting untuk disosialisasaikan kepada pengurus LPD. Melihat realita di lapangan, banyak pengurus yang belum mengatahui dan paham akan keberadaan perda terbaru tersebut. Berkaitan dengan itu, kegiatan pengbadian kepada masyarakat ini ditujukan untuk mensosialisasikan perda terbaru LPD serta pemberian pelatihan pembuatan laporan keuangan LPD. Kegiatan ini dilaksanakan di Desa Bonyoh, Kintamani, Bangli. Kegiatan melibatkan 15 peserta yang terdiri dari pengurus LPD dari 2 desa yakni desa Bonyoh dan Desa Bayung Gede serta beberapa kelihan banjar dinas. Kegiatan ini direspon baik oleh peserta terlihat dari keseriusan peserta mengikuti dari awal sampai akhir kegiatan. Peserta mengaku dan merasakan manfaat setelah mengikuti kegiatan ini.
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Anggreni, Putri, Putu Ari Mulyani, and Ni Luh Sri Parwati. "ANALISIS TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN GEGELANG KECAMATAN MANGGIS KABUPATEN KARANGASEM." Jurnal Ilmiah Satyagraha 3, no. 2 (August 20, 2020): 119–26. http://dx.doi.org/10.47532/jis.v3i2.184.
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The Village Credit Institutions (LPD) is one of the financial institutions that are included in the category of non-bank financial institutions in every Pakraman village in the province of Bali. The purpose of this Researcher is to find out whether the Village Institute of Pakraman Gegelang, Manggis District, Karangasem Regency can achieve a healthy predicate or not by using guidelines or references in the Provincial Regulation of Bali Province No.4 of 2012 concerning the second amendment to the Provincial Regulation of Bali Province No.8 years 2002. This study uses descriptive methods because it tries to solve existing problems, data collection techniques used are observation, documentation, and interviews. The documentation method used in this study uses books, regulations, and other documents such as: Financial Reports and the Work Plan of the Pakraman Gegelang Village Credit Institution. The data analysis technique used is the analysis of financial ratios according to1n the Bali Provincial Regulation No.4 Year 2012. Based on the results of the analysis, the results of the study can be concluded that referring to the Bali Provincial Regulation No.4 of 2012. Regarding the Health Assessment Guidelines for Village Credit Institutions (LPD), the level of health at the Credit Institute in the Pakraman Gegelang Village can be rated "Healthy" with a score of 98, 6. Based on the results of the study, the advice can be given to the administrators of the Village Credit Institutions (LPD) Desa Pakraman Gegelang, is the LPD optimally manage productive assets and allocate productive assets to activities or businesses that can increase profits or SHU, for example at banks and other LPDs . LPDs must also be able to see the market opportunities that exist in lending, not only in one sector. In addition, it is necessary to schedule debt payments to other parties accompanied by available funds. In this way it is expected to prevent liquidity.
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Dwi Agus Wedantara, I. Kadek, and I. Nyoman Rasmen Adi. "Kearifan Lokal Sebagai Motivasi Dalam Meningkatkan Kinerja Lembaga Perkreditan Desa Sibetan." Jurnal Manajemen Bisnis 16, no. 1 (January 18, 2019): 58. http://dx.doi.org/10.38043/jmb.v16i1.2019.
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ABSTRACTThe success of the LPD of the concept and establishment and management of the LPD which is extracted from the local and cultural wisdom of the Balinese people who are based on togetherness, kinship and mutual cooperation. The idea of the LPD is rooted in the customs and culture of the Balinese people. The cause of the LPD's success also comes from the pattern of community-based management based on family values and mutual cooperation in the framework of Balinese customs and culture. The community in Desa Pakraman is the owner and manager of the LPD who performs tasks and functions in the bond of commitment to prosperity and mutual progress. With a variety of local wisdom services provided by the LPD to its customers, making these services felt comfortable and not rigid in regulations as applied in banking. As a result of the comfort and trust given by customers to the LPD Sibetan, LPD performance has increased along with customer trust. Besides that, the number of assets owned by the LPD has increased.
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Junaedi, I. Wayan Ruspendi, Donald Samuel Slamet Santosa, and Dermawan Waruwu. "Peran lembaga perkreditan desa bagi anggota pada masa pandemi Covid-19." Jurnal Manajemen Maranatha 20, no. 2 (May 12, 2021): 91–98. http://dx.doi.org/10.28932/jmm.v20i2.2888.
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This study analyzes the role of village credit institutions (in Indonesian is abberviated LPD) for members during the Covid-19 pandemic. This research is a qualitative phenomenological research. The research was conducted during the Covid-19 pandemic due to observance of health protocols. Research data were collected from primary sources (research informants) with interview techniques, observation, and focus group discussion. The data collected was validated by triangulation of sources and methods. The data were then analyzed using the Spradly domain model analysis technique. The results of the study found three LPD roles for members during the Covid-19 pandemic as follows: (1) productive roles: financial solutions for members based on kinship principles; (2) the role of macro social responsibility: resources for the collective collective of members; (3) the role of micro social responsibility: resources for the needs of individual members.
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Agus Saputra, I. Nyoman, I. Nyoman Putu Budiartha, and Ni Gusti Ketut Sri Astiti. "Pembebanan Hak Tanggungan dalam Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD)." Jurnal Konstruksi Hukum 2, no. 1 (March 1, 2021): 102–8. http://dx.doi.org/10.22225/jkh.2.1.2977.102-108.
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In 1984, the Provincial Government of Bali issued an idea to help the pakraman village in carrying out its cultural function. With Governor's Letter Number 972 of
1984, November 1, 1984 concerning Village Credit Institutions. This type of research is normative research, the source of legal material consists of primary and secondary legal materials. Analysis of legal materials with interpretation analysis. The results of the study show that the granting of credit to rural Credit Institutions with guaranteed mortgage rights, is set forth in a credit agreement between the LPD and the customer who is also required to get approval from adat Bendesa, in this case to apply adat sanctions when bad credit occurs. The position of adat "sanctions" is as a last resort after other efforts have not been successful with the aim that credit arrears can be repaid. In the application of strict and objective adat "sanctions", it is very necessary, because the adoption of adat "sanctions" based on the existence of nepotism elements can cause a crisis of the banjar / adat community members' trust in the existence of prajuru and awig-awig who have been highly respected and obeyed. Bali Provincial Governor Regulation No. 44 of 2017 binds to the imposition of mortgage rights in the granting of loans to the LPD that only applies to the local traditional village, in this case the LPD is a savings and loan business entity owned by the customary village. Therefore, from the very beginning in the credit agreement an effort was made to form a binding agreement according to the awig-awig of the traditional village and which appeared in the recommendations of the management. If a bad credit occurs, it can be resolved in a village paruman by imposing customary "sanctions" which are part of the power in resolving any violations or disputes that are there because of original autonomy, namely in an effort to provide legal protection for one of its assets. And bad credit customers who do not carry out the obligations as set forth in the credit agreement are imposed with confiscation of collateral that is bound by the imposition of mortgage rights for immovable property.
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Vijaya, Diota Prameswari, and Luh Putu Pradevi Octaviani Salain. "Motivasi dan Komitmen Organisasi pada Kinerja Manajerial Lembaga Perkreditan Desa dalam Budaya Paternalistik." Jurnal Akuntansi Publik 1, no. 1 (August 24, 2018): 81–97. http://dx.doi.org/10.32554/jap.v1.i1.p81-97.
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Lembaga Perkreditan Desa (LPD) merupakan sarana untuk membantu masyarakat di daerah provinsi Bali dalam mengembangkan kegiatan ekonominya dan membantu masyarakat pedesaan. Pengelolaan LPD yang bersumber dari dana masyarakat desa dan dikelola oleh pengurus desa tersebut menjadi keunikan lembaga keuangan ini. Kebangkrutan akibat pengelolaan yang kurang baik merupakan permasalahn yang sering ditemui di lapangan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan komitmen organisasi terhadap kinerja manajerial dalam budaya paternalistik. Teknik pengumpulan data menggunakan kuisioner dengan 89 responden staf pegawai LPD di Kabupaten Buleleng. Hasil penelitian menunjukkan bahwa motivasi berpengaruh terhadap kinerja manajerial, tetapi komitmen organisasi tidak berpengaruh terhadap kinerja manajerial. Selain itu, budaya paternalistik mampu memoderasi motivasi dan komitmen organisasi terhadap kinerja manajerial.
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Putri, Kadek Gita Dwi Cahaya, I. Made Sara (Scopus ID: 57207688235), I. Gusti Ayu Athina Wulandari, and Kompiang Bagiada. "Pengaruh Penyaluran Kredit, dan Dana Pihak Ketiga (DPK) Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Desa Pakraman Ubud Tahun 2015-2018." Warmadewa Economic Development Journal (WEDJ) 3, no. 2 (September 29, 2020): 52–58. http://dx.doi.org/10.22225/wedj.3.2.2269.52-58.
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LPD merupakan salah satu unsur kelembagaan Desa Pakraman yang menjalankan fungsi keuangan dari Desa Pakraman untuk mengelola potensi keuangan Desa Pakraman. Lembaga ini sangat berpotensi dan telah terbukti dalam memajukan kesejahteraan masyarakat desa dan memenuhi kepentingan desa itu sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh penyaluran kredit, dan dana pihak ketiga terhadap profitabilitas LPD di Desa Pakraman Ubud dari tahun 2015 sampai dengan tahun 2018. Penelitian ini menggunakan 1 Lembaga Perkreditan Desa (LPD) dalam 4 tahun pengamatan, sehingga diperoleh 48 sampel pengamatan dengan menggunakan metode analisis linier berganda. Hasil dari penelitian menunjukkan bahwa Uji t pada variabel penyaluran kredit berpengaruh positif dan signifikan terhadap profitabilitas LPD, variabel dana pihak ketiga berpengaruh positif dan signifikan terhadap profitabilitas LPD. Sementara hasil Uji F diperoleh variabel penyaluran kredit dan dana pihak ketiga berpengaruh signifikan terhadap profitabilitas LPD di Desa Pakraman Ubud.
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Sundarianingsih, Pera. "DALAM MENGGERAKKAN SOSIAL EKONOMI MASYARAKAT PEDESAAN (Studi Pada Lembaga Perkreditan Desa (LPD) Desa Adat Pekutatan)." Jurnal Ekonomi Pembangunan 12, no. 1 (July 1, 2014): 69. http://dx.doi.org/10.22219/jep.v12i1.3656.
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This study aimed to evaluate the success of Village Credit Institutions in moving the social economy of rural communities. The indicator that shows the success Village Credit Institutions observed from three (3) aspects, namely Management, Financial Performance, and the role of socio-economic Village Credit Institutions in mobilizing rural communities. The results of this study can be concluded that Village Credit Institutions Management Pekutatan Village People is good enough. Financial performance Village Credit Institutions Village People Pekutatan terms of aspects Capital, Assets, Earnings, and Liquidity obtained by total final value respectively by 100, it is given a healthy predicate. Traditional Village Pekutatan Village Credit Institutions role in moving the social economy of rural communities is not a financial institution that is solely for the benefit / pure business concept but as a socially minded funding institutions regilius.
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Dharma Suputra, I. Dewa Gede, and Ni Luh Putu Hendrayanti. "Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa." E-Jurnal Akuntansi 30, no. 9 (September 27, 2020): 2281. http://dx.doi.org/10.24843/eja.2020.v30.i09.p09.
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This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase.
Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.
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Dewi, Ni Putu Shinta, and Ni Putu Lisa Ernawatiningsih. "Analisis Determinan Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar." Jesya (Jurnal Ekonomi & Ekonomi Syariah) 2, no. 1 (December 30, 2018): 148–57. http://dx.doi.org/10.36778/jesya.v2i1.31.
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The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.
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Ni Made Yuda Dwi, Ni Made Yuda Dwi. "EFISIENSI PENGGUNAAN EKUITAS PADA LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN LALANGLINGGAH KABUPATEN TABANAN PERIODE 2013-2015." Vokasi: Jurnal Riset Akuntansi 7, no. 2 (September 5, 2019): 59. http://dx.doi.org/10.23887/vjra.v7i2.20748.
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Sarifah, Sarifah. "ANALISIS PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN TULANGNYUH CABANG KLUNGKUNG." Jurnal Pendidikan Ekonomi Undiksha 10, no. 2 (September 3, 2019): 460. http://dx.doi.org/10.23887/jjpe.v10i2.20083.
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Penelitian ini bertujuan untuk mendeskripsikan sistem pengendalian internal pemberian kredit, kendala yang dihadapi dalam melaksanakan sistem pengendaian intern pemberian kredit, upaya untuk mengatasi kendala dalam sistem pengendalian intern pemberan kredit pada LPD Desa Tulangyuh Cabang Klungkung. Penelitian ini merupakan penelitian deskriptif kualitatif. Subjek penelitian ini adalah LPD Desa Tulangnyuh Cabang klungkung, Sedangkan objek penelitian ini adalah sistem pengendalian internal pemberian kredit, kendala dalam sistem pengendaian intern pemberian kredit dan upaya untuk mengatasi kendala dalam sistem pengendalian intern pemberan kredit. Data dikumpulkan dengan metode wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa (1) sistem pemberian kredit pada LPD Desa Tulangnyuh Cabang Klungkung melalui beberapa tahapan meliputi tahap permohonan pinjaman kredit, tahap penelitian dan analisis, tahap keputusan, tahap administrasi dan tahap pencairan kredit, (2) kendala-kendala dalam sistem pengendalian intern pemberian kredit yaitu adanya karyawan yang memiliki tugas rangkap dan kurangnya sarana dan prasarana, (3) upaya yang dilakukan untuk mengatasi kendala dalam sistem pengendalian intern pemberian kredit yaitu LPD Desa Tulangnyuh sudah melakukan seleksi perekrutan karyawan pada bagian administrasi dan LPD telah menambah sarana dan prasana untuk mempermudah proses analisa dalam pemberian kredit.
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Subandi, Anak Agung Ngurah Dharma Bayu, Anak Agung Sagung Laksmi Dewi, and Ni Made Puspasutari Ujianti. "Sanksi Adat terhadap Krama Desa yang Melakukan Wanprestasi dalam Pengembalian Kredit Pada Lembaga Perkreditan Desa di Desa Adat Kapal." Jurnal Interpretasi Hukum 1, no. 2 (September 26, 2020): 24–29. http://dx.doi.org/10.22225/juinhum.1.2.2429.24-29.
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Banks as credit providers should trust their customers within the agreed period of repayment of all credit that has been submitted. In practice, many customers do not fulfill the promised time to repay their loans. For various reasons, Default is caused the debtor's lack of awareness of his binding obligations. This study aims to determine the factors that lead to default in returning credit at the Desa Adat Kapal credit institution, and to determine the settlement of default in returning credit at the Desa Adat Kapal credit institution. The type of research used is the type of empirical research, where this research is carried out in accordance with the real situation of a community group or the surrounding environment in order to find facts or existing legal problems. The results of this study indicate that the factors causing non-performing loans in general are that all loans carry a high risk. Non-performing loans are loans that contain weaknesses or do not meet the quality standards set by the bank. Then, the settlement of defaults according to custom at the Ship Traditional Village Credit Institution is based on Article 8 of the Traditional Ship Village Credit Institution agreement.
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Wibawa, I. Nyoman Putra, and Ida Bagus Putra Astika. "Penilaian Tingkat Kesehatan Lembaga Perkreditan Desa Se-Kecamatan Denpasar Utara Tahun 2016-2017." E-Jurnal Akuntansi 30, no. 2 (February 17, 2020): 490. http://dx.doi.org/10.24843/eja.2020.v30.i02.p16.
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The LPD contribution in the North Denpasar can sustain the financial economy of the community, especially the poor in the North Denpasar. The purpose of this study was to determine the development of the level of financial health at the Village Credit Institution (LPD) of North Denpasar in 2016-2017 with CAMEL analysis. The number of samples used was 10 LPDs in North Denpasar with a nonprobability sampling. Data collected through observation and interviews. Data analysis technique used is non-statistical quantitative approach. Based on the results, it was found that LPD in the North Denpasar in 2016-2017 with an average sample size of 10 LPDs were categorized as healthy, with CAMEL values above 80. The Ubung LPD for the year 2016-2017 obtained the highest CAMEL score of 99.60. The Kedua LPD in the period of 2016-2017 obtained the lowest CAMEL value, amounting to 81.45.
Keywords: Capital; Asset; Management; Earnings; Liquidity.
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Suarta, I. Made, and IGA Oka Sudiadnyani. "STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA." Jurnal Sistem Informasi 10, no. 1 (August 24, 2014): 44. http://dx.doi.org/10.21609/jsi.v10i1.377.
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Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.
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Bandem, I. Wayan, and I. Nyoman Suandika. "Tolak Ukur Pembebasan Pajak Bagi Lembaga Perkreditan Desa (LPD) Di Wilayah Provinsi Bali." Jurnal Ilmiah Raad Kertha 2, no. 2 (July 8, 2020): 58–72. http://dx.doi.org/10.47532/jirk.v2i2.162.
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As Article 1 paragraph (3) of the State Constitution of the Republic of Indonesia is the stateof Indonesia is a state of law. Understanding the rule of law is simply a country whose administrationof power is based on law. and Article 1 paragraph (1) of the 1945 Constitution that the Indonesian stateis a Republican unitary state with a government structure that is the Government, Provincial RegionalGovernment, Regency / City Regional Government and the lowest government is the VillageGovernment which has their respective leaders based on legislation applicable legislation. Inconnection with the establishment of the LPD in article 33 of the 1945 Constitution and in Article 18Bparagraph (2) of the 1945 Constitution of the Republic of Indonesia which reads "that the staterecognizes and respects customary law units and their traditional rights insofar as it is still alive andin accordance with the development of society and the principle of the unitary State of the Republic ofIndonesia, which is regulated in law. So the provincial government of Bali based on the Rural CreditSeminar dated February 21, 1984 in Semarang The Governor of Bali initiated the establishment ofVillage Heritage Institutions (LPD) in the province of Bali in the role of national development with theaim of: 1) Encouraging economic development in rural communities through targeted savings andeffective capital distribution; 2) Eradicating the practice of bondage, illegal pawns, and others in thecountryside; 3) Creating business opportunities for villagers and rural workers, and; 4) Increasingpurchasing power and facilitating traffic payments and circulation So that the authors are interested inexamining the Tax Exemption Benchmark for LPDs in Bali Province with the research method used isjuridical-normative research. Taking into account that the starting point of research on legislation andthe fact that it began from the founding of the LPD in 1984 until now has not been taxed. In the courseof its operation the LPD in Bali by the three Ministers in 2009 issued a Joint Decree of the Minister ofFinance, Minister of Home Affairs, Minister of State for Koprasi and Small and Medium Enterprisesand Governor of Bank Indonesia Number.351.1 / KMK.010 / 2009, Number 900-639A in 2009, Number01 / SKB / M.KUKM / IX / 2009, Number 11 / 43A / KRP.GBI / 2009 concerning the DevelopmentStrategy of Microfinance Institutions. Affirmed through a letter from the Minister of Home AffairsNumber 412.2 / 3883 / SJ dated November 4, 2009 to the managers of institutions microfinance thatdoes not yet have a clear institutional status based on the prevailing laws and regulations. So that theGovernor of Bali Made Mangku Pastika on behalf of the provincial government of Bali submits a Letterof Governor of Bali Number 900/8999 / PLP. Ekbang dated 15 December 2009 to Minister of InternalAffairs The Republic of Indonesia prihal; The Strategy for the Development of MicrofinanceInstitutions. Thus, with the issuance of Law Number 1 of 2013 concerning Microfinance Institutions(MFIs), it was stated that the Village Credit Institutions and Pitih Negari Granaries and institutionsthat existed before the Laws were in effect were declared to be based on adat and not subject to thisLaw. The real benefits of the existence of LPD can be proven by the distribution of net profits each yearas profit retribution by dividing the following: 60% for fertilizing LPD business capital, 10%production services for labor, contributions to Indigenous Villages 20% for development funds inPakraman Village, as well as 5% for social funds, and 5% for empowerment funds deposited by theLPD at the agency / agency that is given the authority to regulate and manage them based on the Perdaand Decree of the Governor of Bali.
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Adnyana, Dewa Putu, and I. Ketut Sudantra. "Kepastian Hukum mengenai Penjamin Simpanan bagi Nasabah pada Lembaga Perkreditan Desa di Bali." Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 9, no. 4 (December 31, 2020): 572. http://dx.doi.org/10.24843/jmhu.2020.v09.i04.p14.
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The regulation of legal protection for customers who have savings funds in village financial institutions (LPD) is unclear. This causes no legal certainty for customers if the LPD experiences financial problems. The existence of LPDs in Bali is regulated in two types of legal rules, namely state law and customary law (legal pluralism). Analyzing the legal certainty aspects of deposit guarantor in statutory regulations and customary law is the aim of this research. This study uses a normative legal research methodology. This study uses two types of approaches namely, the statute and the conceptual approaches. The legal materials chosen as the basic analysis are primary and secondary legal materials. The conclusion of this study shows that the role of state law is more dominant than customary law. The above conclusion is shown by the fact of the research that most of the matters related to the technical operations of the LPD are regulated by the state law, in this case, is regional regulation about LPD. Based on the results of the study on the norms of local regulations on LPD and the nine awig –awig as a form of customary law from representatives of the nine regencies and city in Bali, there is no regulation on deposit guarantor institutions for LPD customers in Bali to provide legal protection. So that, regulating LPDs in Bali with two legal systems, namely the state law and the customary law system, does not guarantee legal certainty for the safety of customer's deposits.
Pengaturan perlindungan hukum bagi nasabah yang mempunyai dana simpanan di Lembaga Perkreditan Desa (LPD) saat ini tidak jelas. Hal ini menyebabkan tidak ada kepastian hukum bagi nasabah apabila LPD mengalami masalah keuangan. Keberadaan LPD di Bali diatur dalam dua jenis aturan hukum yaitu hukum negara dan hukum adat (pluralisme hukum). Mengkaji aspek kepastian hukum penjamin simpanan dalam setiap norma dalam peraturan perundang-undangan serta dalam hukum adat merupakan tujuan penelitian ini. Penelitian ini menggunakan metode penelitian hukum doktrinal (normatif). Penelitian ini menggunakan dua jenis pendekatan yaitu pendekatan peraturan perundang-undangan (statute approach), dan pendekatan konsep (conceptual approach). Adapun bahan hukum yang dipilih sebagai dasar analisis adalah bahan hukum primer dan bahan hukum sekunder. Kemudian kesimpulan dari penelitian ini menyebutkan bahwa dua sistem hukum dalam pengaturan LPD di Bali menunjukkan peran hukum negara lebih dominan daripada hukum adat. Kesimpulan ini ditunjukkan oleh fakta penelitian yang ditemukan bahwa sebagian besar hal yang berkaitan dengan teknis operasional LPD yang merupakan satu-satunya organisasi keuangan milik Desa Adat di Bali diatur oleh hukum negara dalam hal ini diatur dalam peraturan daerah tentang LPD. Kemudian, berdasarkan hasil kajian terhadap norma peraturan daerah tentang LPD dan terhadap sembilan awig–awig sebagai bentuk hukum adat dari perwakilan Kabupaten dan Kota di Bali, tidak ada ditemukan pengaturan tentang lembaga penjamin simpanan bagi nasabah LPD di Bali untuk memberikan perlindungan hukum. Dengan demikian pengaturan LPD di Bali dengan dua sistem hukum yaitu hukum negara dan sistem hukum adat ternyata tidak menjamin kepastian hukum bagi keamanan dana simpanan para nasabah.
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Safitri, Gita Najmi, and I. Made Pande Dwiana Putra. "Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa." E-Jurnal Akuntansi 31, no. 2 (February 22, 2021): 414. http://dx.doi.org/10.24843/eja.2021.v31.i02.p12.
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This study aims to determine the effect of user involvement variables in system development, user education and training programs, personal technical skills, user communication and information systems developers and organizational size on the performance of the Accounting Information System. Respondents in this study were 40 employees found in the LPD in South Denpasar District. Determination of the sample using purposive sampling method. The analytical tool used is multiple regression analysis. The results of this study indicate that the variables of user involvement in system development, user training and education programs, personal technical skills, user communication and information system developers and organizational size have a significant positive effect on SIA performance.
Keywords: User Involvement; Training and Education; Personal Engineering; User and Developer Communication.
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Putrayasa, Putu Agus. "PERLAKUAN AKUNTANSI TERHADAP PENERIMAAN DAN PENGELUARAN KAS PADA LPD (LEMBAGA PERKREDITAN DESA) PAKRAMAN DHARMAJATI TUKADMUNGGA." Jurnal Akuntansi Profesi 9, no. 2 (December 14, 2018): 57. http://dx.doi.org/10.23887/jap.v9i2.21032.
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Penelitian bertujuan untuk mengetahui perlakuan akuntansi terhadap penerimaan dan pengeluaran kas serta penyajian kas kedalam laporan keuangan pada LPD Desa Pakraman Dharmajati Tukadmungga Pengumpulan data menggunakan metode observasi, wawancara, dan dokumentasi. Data yang digunakan adalah data kualitatif berupa penjelasan perlakuan akuntansi terhadap penerimaan dan pengeluaran kas, sumber penerimaan kas dan pengeluaran kas, struktur organisasi beserta tugas dan wewenang dari masing-masing bagian serta sejarah berdirinya perusahaan. Selanjutnya data dianalisis dengan analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa (1) perlakuan akuntansi terhadap penerimaan dan pengeluaran kas yang diterapkan oleh LPD Desa Pakraman Dharmajati Tukadmungga sesuai dengan Standar Akuntansi Keuangan yang berlaku umum, kas diakui atas dasar biaya historis, dimana kas dicatat sebesar nominal transaksi yang terjadi. (2) Laporan keuangan yang dihasilkan oleh LPD Desa Pakraman Dharmajati Tukadmungga adalah laporan neraca dan laporan laba/rugi, laporan yang berhubungan dengan kas adalah laporan neraca. Kata Kunci : Perlakuan Akuntansi, Penerimaan , pengeluaran kas
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Gupta, I. Gst Bagus Wirya, and Ni Wayan Dian Mariani. "Analisis Kondisi Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas Dan Rentabilitas Pada Lembaga Perkreditan Desa (LPD) Desa Pekraman Bangbang, Bangli." Jurnal Manajemen dan Bisnis Equilibrium 4, no. 2 (September 30, 2018): 136–44. http://dx.doi.org/10.47329/jurnal_mbe.v4i2.313.
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Peranan LPD semakin hari semakin berkembang, hal ini tidak terlepas dari kepercayaan masyarakat terhadap LPD. Kegiatan utama LPD adalah menghimpun dana dari masyarakat berupa tabungan dan deposito, dan menyalurkan kembali kepada masyarakat yang membutuhkan dana dalam bentuk pinjaman atau kredit. Untuk mengetahui perkembangan LPD diperlukan kemampuan dalam menyajikan laporan keuangan. Untuk mengetahui kondisi keuangan LPD Desa Pekraman Bangbang dianalisis dengan rasio likuiditas, Solvabilitas dan rentabilitas. Modal usaha dan total utang dari periode 2012 sampai 2016 selalu meningkat. Terlihat modal usaha, total utang dan laba usaha mengalami perubahan yang berfluktuasi, hal ini harus ditelusuri lebih jauh bagaimana efesiensi dari modal kerja, yang selalu meningkat belum tentu bahwa perusahaan sudah efesien memanfaatkan modal kerjanya. Berdasarkan hal tersebut peneliti tertarik untuk meneliti “Analisis Kondisi Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas pada LPD Desa Pekraman Bangbang, Bangli”. Rumusan masalah penelitian ini adalah Bagaimana Kondisi Keuangan LPD Desa Pekraman Bangbang yang ditinjau dari rasio Likuiditas, Solvabilitas dan Rentabilitas periode tahun 2012-2016. Tujuan penelitian ini adalah untuk mengetahui kondisi keuangan LPD Desa Pekraman Bangbang ditinjau dari rasio Likuiditas, Solvabilitas dan Rentabilitas periode tahun 2012-2016. Sumber data yang digunakan adalah data primer dan sekunder. Pengumpulan data yang digunakan adalah observasi, wawancara, dan studi dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis kualitatif dan kuantitatif. Hasil penelitian dikomparasikan dengan Peraturan BANK INDONESIA No.13/1/PBI/2011, menunjukkan bahwa ditinjau dari likuiditas, current ratio LPD Desa Pekraman Bangbang periode tahun 2012-2016 lebih dari 125% namun kurang dari 149% sehingga dapat dinyatakan cukup baik. Cash ratio LPD Desa Pekraman Bangbang pada tahun 2012-2013 termasuk klasifikasi sangat baik karena berada pada posisi lebih dari 50% sedangkan tahun 2014 dan 2016 termasuk klasifikasi baik karena berada pada posisi lebih dari 40% namun kurang 49%, pada tahun 2015 termasuk klasifikasi cukup baik karena berada pada posisi lebih dari 30% namun kurang dari 39%. Quick ratio LPD Desa Pekraman Bangbang periode tahun 2012-2016 termasuk klasifikasi cukup baik karena berada pada posisi lebih dari 125% namun kurang dari 149% hal ini menunjukan bahwa kemampuan LPD Desa Pekraman Bangbang di tinjau dari likuiditas: curretn ratio dan quick ratio periode tahun 2012-2016 adalah cukup baik. Solvabilitas dengan analisis rasio aktiva atas hutang LPD Desa Pekraman Bangbang, dinyatakan dalam kondisi sangat baik karena berada diposisi lebih dari 10%. Analisis rentabilitas ekonomis/return on asset (ROA) tahun 2012-2016 rentabilitas ekonomis LPD Desa Pekraman Bangbang dinyatakan dalam kondisi cukup baik. Analisis rentabilitas modal sendiri tahun 2012-2016 LPD Desa Bangbang dinyatakan dalam kondisi baik.
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Wahyu Kusumaningsih, Ni Wayan, and Ida Bagus Dharmadiaksa. "Faktor-faktor yang Memengaruhi Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa se-Kecamatan Tegallalang." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 205. http://dx.doi.org/10.24843/eja.2019.v29.i01.p14.
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This study aims to determine the factors that influence the effectiveness of information systems computer-based by using the TAM model. This research took place at the Tegallalang District LPD. The sampling method uses purposive sampling technique. Research data was obtained through survey methods with questionnaire techniques. Analysis of research data using multiple linear regression. The results of the study are in accordance with the TAM theory that is use namely the quality of information systems, technological sophistication and the ability of personal techniques that represent usability in TAM theory will affect personal perceptions to accept and use technology, so that it will positively affect the effectiveness of computer-based AIS. Based on the results of LPD research, it is expected to improve training in the use of accounting information systems so that the skills of employees in using the system become better so that work becomes more efficient.
Keywords : TAM; Quality Of Information Systems; Technological Sophistication; Personal Technical Capabilities.
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Chintia Dewi, Ni Putu Meydiani, Ayu Aryista Dewi, and A. A. N. A. Kresnandra. "Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa." E-Jurnal Akuntansi 30, no. 7 (July 10, 2020): 1633. http://dx.doi.org/10.24843/eja.2020.v30.i07.p02.
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Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among which are the effectiveness of accounting information systems and the user's technical ability. This research was conducted to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems and the user's technical ability on individual performance. This research was conducted in 35 LPD in Denpasar City. The sample of this research was 105 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. Based on the results of this study indicate that the effectiveness of accounting information systems and the user's technical ability has a positive effect on individual performance.
Keywords: Accounting Information System Effectiveness; User Technical Capabilities; Individual Performance.
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Sentosa, Komang Gede Arya Abdi, and I. Ketut Budiartha. "Independensi, Motivasi, Keahlian Profesional, Tingkat Pendidikan, Pengalaman Kerja dan Kinerja Pengawas Lembaga Perkreditan Desa." E-Jurnal Akuntansi 31, no. 3 (March 25, 2021): 652. http://dx.doi.org/10.24843/eja.2021.v31.i03.p10.
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The purpose of this study is to obtain empirical evidence related to the influence of Independence, Motivation, Professional Skills, Level of Education, and Work Experience on Internal Supervisor Performance. This research was conducted in 74 LPD in Klungkung Regency. The data analysis technique used is multiple linear regression. The results of this study indicate that Independence, Motivation, Professional Skills, Level of Education, and Work Experience have a positive and significant effect on the performance of internal supervisors. This shows the higher independence, motivation, professional expertise, education level, and work experience of a supervisor, the supervisor's performance will be better. For the LPD the results of this study can provide additional information related to factors that influence the performance of internal supervisors, so it is expected to be useful in improving the performance of LPD supervisors in Klungkung Regency.
Keywords: Independence; Motivation; Professional Expertise; Level Of Education; Work Experience.
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Adnjana Putri, Kadek Swadewi, and Anak Agung Gede Raka. "IMPLEMENTASI PERATURAN DAERAH PROVINSI BALI NOMOR 3 TAHUN 2017 TENTANG LEMBAGA PERKREDITAN DESA (LPD) (Study Penelitian pada LPD Desa Pekraman Sesetan)." Jurnal Widya Publika 9, no. 1 (June 18, 2021): 92–103. http://dx.doi.org/10.47329/widyapublika.v9i1.655.
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Lembaga Perkreditan Desa (LPD) adalah salah satu lembaga keuangan desa yang ada di Bali. Sejak berdirinya, LPD telah berhasil mencapai kinerja dengan baik. Seiring berjalannya waktu, peraturan terkait LPD juga mengalami perkembangan. Perda No. 3 Tahun 2017 adalah perda terbaru tentang LPD. Tujuan pelaksanaan penelitian ini adalah untuk mengetahui implementasi Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017. Metode yang digunakan penulis dalam penelitian ini yaitu deskriptif dengan metode kualitatif yang bertujuan membuat deskripsi, gambaran secara sistematis, faktual, akurat, mengenai fakta-fakta, sifat-sifat serta hubungan antara fenomena yang diselidiki yang pada akhirnya metode ini digunakan untuk mencari pemecahan atas masalah yang diteliti. Berdasarkan hasil penelitian pelaksanaan implementasi Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017 terdapat beberapa hal belum diimplementasikan diantaranya pendidikan dan pelatihan yang telah diikuti oleh prajuru maupun karyawan LPD Desa Pakraman Sesetan belum berbasis kompetensi. Dalam hal struktur organisasi LPD Desa Pakraman Sesetan belum mengacu pada struktur organisasi yang tertuang dalam Peraturan Gubernur Bali Nomor 44 Tahun 2017.
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Wahyuningsih, Ni Kadek Candra. "ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN POH BERGONG PERIODE 2014-2016." Vokasi: Jurnal Riset Akuntansi 8, no. 1 (September 5, 2019): 19. http://dx.doi.org/10.23887/vjra.v8i1.20753.
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Wibiseno, Qisthio, and I. Gusti Ayu Manuati Dewi. "DAMPAK MOTIVASI KERJA, IKLIM ORGANISASI, LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN LEMBAGA PERKREDITAN DESA PECATU." E-Jurnal Manajemen Universitas Udayana 7, no. 12 (August 8, 2018): 6759. http://dx.doi.org/10.24843/ejmunud.2018.v07.i12.p14.
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Penelitian ini bertujuan untuk menguji pengaruh motivasi kerja, iklim organisasi, dan lingkungan kerja terhadap kepuasan kerja karyawan Lembaga Perkreditan Desa (LPD) Adat Pecatu. Penelitian ini menggunakan teknik pengambilan sampel jenuh dimana seluruh populasi yang berjumlah 49 orang digunakan sebagai sampel. indikator-indikator mengenai variabel penelitian yaitu motivasi kerja, iklim organisasi, lingkungan kerja, dan kepuasan kerja. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa motivasi kerja dan lingkungan kerja tidak memiliki pengaruh signifikan terhadap kepuasan kerja, akan tetapi variabel iklim organisasi terindikasi memiliki pengaruh positif signifikan terhadap kepuasan kerja.
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Pranadhi, I. Made Waka Sapta Anggi, Kompiang Bagiada, and Ni Putu Rediatni Giri. "Pengaruh Non Performing Loan (Npl) dan Return On Asset (ROA) Terhadap Penyaluran Kredit Lembaga Perkreditan Desa di Kecamatan Sukawati." Warmadewa Economic Development Journal (WEDJ) 4, no. 1 (April 6, 2021): 7–13. http://dx.doi.org/10.22225/wedj.4.1.3146.7-13.
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Lembaga Perkreditan Desa (LPD) memiliki peranan yang sangat besar terhadap ekonomi desa, karena LPD sebagai perantara untuk menghimpun dana dalam bentuk simpanan, dan menyalurkannya kembali dalam bentuk kredit. Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Loan (NPL) dan Return on Asset (ROA) terhadap Penyaluran Kredit LPD di Kecamatan Sukawati secara simultan dan secara parsial. Metode penelitian dalam penelitian ini menggunakan metode kuantitatif sedangkan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisis penelitian ini menyatakan bahwa NPL dan ROA secara simultan tidak berpengaruh signifikan terhadap Penyaluran Kredit LPD di Kecamatan Sukawati. NPL dan ROA secara parsial tidak berpengaruh signifikan terhadap Penyaluran Kredit LPD di Kecamatan Sukawati.