Lembaga Perkreditan Desa Research Articles

The Effect of LPD Internal Control, Morality, Compensation Suitability, and Information a symmetricity on Fraud Tendency

Lembaga Perkreditan Desa (LPD) is one of the assets and sources of income of traditional villages so that it requires good management so that there is no fraud by the administrators, employees and supervisory bodies of an LPD. In general, LPD aims to improve the standard of living of villagers and preserve the existence of traditional villages in Bali Province. Fraud Institutions in the scope of accounting are deviations from accounting procedures that should not be applied in an entity. This study aims to determine the effect of LPD internal control, morality, compensation suitability and information asymmetry on accounting fraud. The population in this study were administrators and employees of 38 LPDs in Mengwi District. The sample in this study was determined by the Purposive Sampling method, namely the chairman and treasurer of the LPD, so that the number of respondents in this study was 76 people. The data in this study were obtained using a questionnaire. The data analysis technique used in this study was Multiple Linear Regression Analysis, . From the analysis carried out, the results of the study were obtained, namely the Internal Control variable had a negative and significant effect on the Accounting Fraud variable. The Morality variable does not affect the Accounting Fraud variable and the Compensation Suitability variable does not affect the Accounting Fraud variable.

Handling of Corruption Crimes at the Tanggahan Peken Village Credit Institution, Susut District, Bangli Regency Handled by the Bali Police

Lembaga Perkreditan Desa (LPD) is a vital financial institution for traditional villages in Bali, whose role is to save funds, provide credit, and support village development. However, some LPDs, such as Tanggahan Peken LPD in Bangli Regency, have experienced legal problems related to alleged corruption crimes committed by their administrators. The purpose of this study is to determine and analyze the handling of criminal acts at the Tanggahan Peken Village Credit Institution, Susut District, Bangli Regency handled by the Bali Police. The natural method of this research uses empirical legal research. The results showed that the occurrence of criminal acts of corruption committed by the Tanggahan Peken LPD management was caused by internal factors from the individual aspect of the LPD management to gain profit, enrich themselves and perpetuate their positions and external factors from the organizational aspect, namely the lack of regular guidance, supervision and audits carried out by LPD internal supervisors and LPLPD as technical supervisors and audits. The handling of corruption crimes by the Bali Police at the Tanggahan Peken Village Credit Institution (LPD) uses Standard Operating Procedures (SOP) from the process of receiving public complaints, investigating and investigating. Creating effective investigation and investigation plans. Investigators also conduct independent audits and examinations by involving experts in the field of accounting and auditing, experts in the field of economics and experts in criminal law.

PERAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH STRES KERJA TERHADAP KOMITMEN ORGANISASI LEMBAGA PERKREDITAN DESA (LPD)

The purpose of this study is to analyze the effect of job stress on organizational commitment, to explain the effect of job stress on job satisfaction, to explain the effect of job satisfaction on organizational commitment and to explain job satisfaction in mediating the effect of job stress on organizational commitment. The number of samples used in this study are 34 employees, using the saturataion sample method. Data are analyzed using path analysis. The results showed that work stress has a negative and significant effect on organizational commitment, work stress has a negative and significant effect on job satisfaction, job satisfaction has a positive and significant effect on organizational commitment, and job satisfaction Mediated the Effect of Job Stress on Organizational Commitment Lembaga Perkreditan Desa (LPD) Padangsambian Pakraman Village in Denpasar City

Pengaruh Perputaran Kredit dan Perubahan Tingkat Suku Bunga pada Return on Asset Lembaga Perkreditan Desa Denpasar

Lembaga Perkreditan Desa (LPD) serves as a credit lending institution to local villagers in accordance with Bali Province Regional Regulation Number 3 of 2007. As the continuous LPD profitability declines since 2018, the institution strives to boost its profitability in 2021 to improve its credit turnover and change the interest rates. this study aims to determine the effect of credit turnover and interest rate changes on the return on assets of LPD Denpasar, and employs the risk theory of profit as the research theoretical basis involving the saturated samples of 35 LPDs in Denpasar. The results of the panel data analysis utilizing Eviews 12 exhibit that this study conform to the risk theory of profit, revealing the positive correlation of credit turnover on ROA, and interest rates changes which have a negative effect on ROA.

Increasing Accounting Competency and Financial Reporting in Village Crediting Institution

Lembaga Perkreditan Desa (LPD) are microfinance institutions in Bali that are based on local wisdom. One form of good LPD governance is reporting LPD performance transparently and consistently to indigenous communities. Intense competition between financial institutions motivates LPD managers to improve performance and develop human resource competencies continually. This service program aims to increase the accounting and financial reporting knowledge of LPD employees. This service activity uses four methods: interviews, counseling, mentoring, and evaluation. The evaluation results show increased accounting knowledge and understanding of financial reports.

Pengaruh Talent Management Dan Kecerdasan Spiritual Terhadap Kinerja Karyawan Perempuan Dengan Komitmen Organisasi Sebagai Mediasi Pada Lembaga Perkreditan Desa Di Kota Denpasar

This study empirically examines the effect of transformational leadership on employee performance with self-efficacy as a mediating variable at the Lembaga Perkreditan Desa (LPD) in East Denpasar District. Data collection was carried out through the distribution of questionnaires to 93 employees from 12 LPDs in East Denpasar District. Testing the hypothesis in this study using path analysis. The results showed that transformational leadership had a positive and significant effect on self-efficacy, self-efficacy had a positive and significant effect on employee performance, transformational leadership had a positive and significant effect on employee performance with self-efficacy as a mediating variable at the Lembaga Perkreditan Desa (LPD) in East Denpasar District.

Transformational Leadership in Improving Employee Integrity at Lembaga Perkreditan Desa (LPD) in Bali Province

Growth in the number of LPDs is not followed by the amount of profit growth. There has been a decline in profit from 2020 to 2021. The decline in assets occurred by 3 percent until December 2020 compared to 2019. Meanwhile, in 2021 the decline in assets was 0.02 percent compared to 2021. A total of 130 LPDs were recorded as no longer operating. Until 2022, there are 36 LPDs experiencing legal problems due to a lack of employee integrity. This study was conducted to find answers to the question of how the influence of transformational leadership on employee integrity in LPDs in the Bali region. This study designed a quantitative approach. Quantitative analysis using structural equation model with PLS. The research was conducted in LPDs in nine regencies/cities in Bali Province with 1,437 units. The findings of this study are that the role of leadership in improving employee integrity is very important. Leadership acts as a driving force for employees so that employee integrity can be applied optimally in LPD. In building employee integrity, leaders must have a firm and straightforward commitment to support employees to apply good integrity in providing services to villagers, so that LPD can continue to develop sustainably, and employees have a sincere dedication to serving villagers.

REFLEKSI TAT TWAM ASI DALAM TANGGUNG JAWAB SOSIAL DI LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT NYUHKUNING

This research aims to contruct the Corporate Social Responsibility (CSR) based on Tat Twam Asi (TTA) in Lembaga Perkreditan Desa (LPD). This study aims to analyze social responsibility or Corporate Social Responsibility (CSR) based on Tat Twam Asi (TTA) in Village Credit Institutions (LPD). The research was conducted at LPD Nyuhkuning. The research was carried out using a qualitative approach with in-depth interviews with several informants, observations and documentation. This research shows that the value of Tat Twam Asi that is actualized in the CSR carried out at LPD Nyuhkuning is the wealth of the LPD that is allocated to the villagers and the surrounding environment. Tat Twam Asi which means I am you and vice versa. The value of Tat Twam Asi in social responsibility is actualized by the LPD management by taking responsibility as administrator and carrying out the allocation of funds for ceremonial activities in the village and social activities, as well as concern for the environment.

Pengaruh Tingkat Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Payangan

The purpose of this study was to determine whether cash turnover and accounts receivable turnover affect profitability. This research uses causal quantitative research. Lembaga Perkreditan Desa (LPD) di Kecamatan Payangan, constitute the population in this study, there are 48 LPD. The total sample in this study was 33 LPD obtained using a purposive sampling technique. The types of data used are quantitative data, secondary data sources, and documentation data collection. Multiple linear regression analysis is the data analysis technique used. The results showed that (1) the level of cash turnover has a positive and significant effect on profitability. (2) accounts receivable turnover has a positive and significant effect on profitability. (3) the level of cash turnover and accounts receivable turnover simultaneously has a positive and significant effect on profitability. The higher the cash turnover, the cash that comes back through sales can be used to fund the company's operational activities. So that the financial condition of the LPD will always be protected and profitability will also increase. The higher the turnover of receivables from disbursed loans will be followed by an increase in profits from the disbursed credit interest thereby increasing profitability.

Efektivitas Program Tabungan SUPRA (Simpanan Upacara Agama) di LPD Desa Adat Peguyangan

Effectiveness of Savings Programs SUPRA (Religious Ceremony Savings) at the LPD Desa Adat Peguyangan
 Religious Ceremony Savings Program (SUPRA) is a savings program favored by LPD Desa Adat Peguyangan designed to accommodate the needs of the community who have long-term and planned needs. This research aims to analyze the effectiveness of religious ceremony savings program reviewed from the side of Lembaga Perkreditan Desa (LPD) and SUPRA savings customers. The sample of this study was 45 respondents, namely 2 LPD employees and 43 active savings customers SUPRA. The type of research used is descriptive qualitative and quantitative, data collection techniques are interviews, questionnaires and documentation. The results showed that most of the savings customers SUPRA productive age with a job as a private employee. On the LPD side, the number of customers has increased every year, but in 2020 it decreased due to many customers who are past due and the Covid-19 pandemic, which affects people's income, causing reduced saving activities, the amount of savings every year always increases and the percentage increase fluctuates, thus the SUPRA savings program is effective to run. From the perspective of SUPRA savings customers, based on indicators of program targeting accuracy, socialization, and programs viewed from customers who have not yet matured are determined to be very effective. For customers who have already matured, the use of the program is very effective, where customers use savings according to the original purpose. The enthusiasm of the public in participating in SUPRA savings is quite high, with customers who have already matured and return to participating in SUPRA savings. Public enthusiasm in participating in SUPRA savings is quite high, with customers who have matured and follow SUPRA savings.

Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.

Pengaruh Penerapan Konsep Good Corporate Governance Dan Penerapan Sistem Informasi Akuntansi Pada Persepsi Kinerja Keuangan (Studi Kasus Pada LPD di Kecamatan Karangasem)

Financial performance is a tool used by company to measure its ability in the field of financial management. An organization or institution that has good financial performance will increase trust people who have an interest in the institution or commonly referred as stakeholders, to invest their capital. So the financial performance of an institution must be maintained so that it remains good. This study purpose to know the effect of application concept of good corporate governance and application of accounting information systems on perceptions financial performance. This research at the Lembaga Perkreditan Desa (LPD) in Karangasem District. The method of determining the sample is purposive sampling method with non-probability sampling technique. The method of collection data using questionnaire with 5-point Likert scale by visiting directly Lembaga Perkreditan Desa (LPD). The data analysis technique used was Statistical Package for Social Science (SPSS) 26 for Windows program. The results of this study indicate that the application of the concept of good corporate governance and the application of accounting information systems have a significant positive effect on the perception of financial performance in case studies at Lembaga Perkreditan Desa ( LPD) in Karangasem District. This means that when the application of the concept of good corporate governance and the application of accounting information systems is beter, so the financial performance of the LPD will be better too. The implications of this research are expected to be able provide benefits and an overview of the importance of applying the concept of good corporate governance and implementing accounting information systems for an LPD in improving its financial performance.

PENGARUH KESESUAIAN TUGAS, PELATIHAN DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KABUPATEN BADUNG

The application of information technology is an important thing to do because information technology has a strategic role for the governance and development of a business entity, including LPD especially in the financial sector. LPD management in badung regency is inseparable from the use of information technology. This information technology is used to manage online transactions, such as paying electricity bills and making financial reports. This study aims to determine the effect of task suitability, training and the effectiveness of the application of accounting information systems on employee performance. The population in this study is the Lembaga Perkreditan Desa (LPD) in Badung Regency with the sample used as many as 168 respondents. The data analysis technique used in this research is multiple linear regression. Based on the results of the study, it can be seen that : (1) the suitability of the accounting information system task has a positive and significant effect on employee performanc. (2) accounting information system training has a significant positive effect on employee performance. (3) the effectiveness of the application of accounting information systems has a significant and positive effect on employee performance. The magnitude of the influence of independent variables on employee performance is 50.7%, while the remaining 49,3% is influenced by other factors outside of this study.

Pengaruh Perputaran Kas, Pertumbuhan Kredit, dan Kecukupan Modal terhadap Profitabilitas pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar

Effect of Cash Turn Over, Credit Growth, and Capital Adequacy on Profitability at Lembaga Perkreditan Desa (LPD) in Denpasar City. The implementation of Village Credit Institution (LPD) is aimed at improving the standard of living of the village population and supporting village development. One of LPD's efforts to support village development is by channeling funds and services owned by the LPD. The distribution of these funds and services is expected to be able to improve the LPD's financial performance so that it can gain profitability. This study aims to determine the effect of cash turnover, credit growth, and capital adequacy on the profitability of LPDs in Denpasar City. This study uses secondary data obtained from LPDs in Denpasar City, namely the financial reports of all LPDs in Denpasar City for the period 2017-2019. The data obtained were processed using multiple linear regression analysis techniques. The result shows that there are independent variables that have a positive and significant effect on profitability, namely credit growth and capital adequacy. While the cash turnover variable has a negative and significant effect on profitability.

Measuring the State Losses in Corruption Cases at the Village Credit Institutions in Bali

Introduction: Until the end of 2021, the legal issue having been an actual trending topic and hot issue which attracts the attention of scholars and researchers, is the phenomenon of the emergence of criminal acts of corruption committed in congregation by the management of the Village Credit Institution in Bali. Generally, the resolution of these cases is carried out in a traditional manner with the spirit of local wisdom and kinship through the Paruman Krama of Traditional Villages to attain an agreement or consensus. The prosecutor’s office, however, enters into this customary realm, then participates in conducting preliminary investigations and investigations. The involvement of prosecutor is only on the basis of a document issued in 1988 regarding the Bali Governor’s Assistance amounting to two million rupiah as the initial capital for the establishment of the Village Credit Institution. Purposes of the Research: The present study aims at identifying whether or not the results of the regency inspectorate’s audit can be used as a basis for prosecuting suspects in the cases of abuse of Village Credit Institution finance as well as alternative solutions that necessarily need to be taken to resolve the cases. Methods of the Research: The first problem is examined using the Theory of Penalty and the second one is examined using the Theory of the Welfare State Law. The research method used is a mixed legal research method. Data are presented using a systematic description technique. Results of the Research: The solution that is expected is this study sheds light on whether or not the results of the regency inspectorate’s audit can be used as a basis for prosecuting suspects in cases of abuse of the Village Credit Institution finance, what factors are the causes of the liquidity crisis and wether the present study results can be applied as an alternative solution that should be taken in resolving cases at the regency level. The target to be achieved in the research is publication on the electronic media Bali TV in the regional seminar on “Menghitung Kerugian Negara dalam Kasus Korupsi Pada Lembaga Perkreditan Desa di Bali”. The expected output from the study is the results will be published in the Sinta I indexed journal.

Pengaruh Jenjang Pendidikan, Partisipasi Pemakai Sistem Informasi Akuntansi, Skill, Terhadap Efektivitas Sistem Informasi Akuntansi di LPD Se Kecamatan Denpasar Utara

LPD (Lembaga Perkreditan Desa) is a traditional financial institution with low resources and limited technology. In this era of digitalization, it is important to encourage village financial institutions to use technology in serving the community so that village financial institutions are strong, able to compete, and educated and certified human resources are absolute should-have for LPDs. The purpose of this study was to determine the effect of education level, participation of accounting information system users, and skills on the effectiveness of accounting information systems. This study's population was conducted in 10 LPDs in North Denpasar Sub-District that met the criteria. The purposive sampling method was used to determine the number of samples in this study, which totaled 62 employees. According to the findings of this study, education level, participation of accounting information system users, and skills all have a positive and significant impact on the effectiveness of accounting information systems in the LPD of North Denpasar Sub-District.

PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI PADA LEMBAGA PERKREDITAN DESA SEKECAMATAN KERAMBI

Accounting fraud is an act of planned fraud by violating accounting rules carried out by a person or group of people in order to obtain personal or group benefits that can harm many other parties. The purpose of this research is to see how effective internal control, adherence to accounting rules, and compensation suitability affect the likelihood of accounting fraud at Lembaga Perkreditan Desa (LPD) in Kerambitan District. All personnel of Kerambitan District LPDs were included in this survey, and the responses were 78 people, including the Head of LPD, Administration, and Treasurer. The purposive sampling methodology was employed to determine the sample. Based on the findings of this study, the effectiveness of internal control and compliance with accounting rules has a significant negative effect on the tendency of accounting fraud, while significantly adjusting for compensation that does not affect accountants’ fraud tendencies

PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME DAN RETALIASI TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN GIANYAR

Whistleblowing is disclosure of violations or reporting that occurs in an organization which is conducted by internal or external parties. This research to determine the effect of organizational commitment, professionalism and retaliation to the intention to do whistleblowing at the Lembaga Perkreditan Desa (LPD) in Gianyar sub-district. The population in this research were all employees of the LPD in Gianyar district. the sample in this research amounted to 223 respondents, but the data processed were 177 due to the outlier data as many as 46. The method of determining the sample using saturated sampling technique.This research was conducted by distributing questionnaires. The result of this research indicate that the organizational commitment has no significant effect on the intention to do whistleblowing, professionalism has no significant effect on the intention to do whistleblowing, and retaliation has a negative and significant effect on the intention to do whistleblowing.

Efektivitas Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD) Desa Pakraman Rangkan, Kecamatan Sukawati, Kabupaten Gianyar, Provinsi Bali

Bali creates an economy that is able to prosper its people so that there are several institutions. One of which is a microfinance institution, namely Village Credit Institution (Lembaga Perkreditan Desa) located in all Pakraman villages in Bali. The purpose of establishing the Village Credit Institution (LPD) is to support rural economic development by improving people’s saving habits, providing credit for small-scale businesses. Creditors can provide credit to their members, and members who borrow (debtors) can return the credits obtained according to the agreement they made. Success can be defined as effectiveness. This research was conducted through a qualitative descriptive with empirical methods. Sources of data used in the form of primary data obtained from observations to LPD Pakraman Rangkan Village and secondary funds obtained from books and related references. These data sources were then processed qualitatively to obtain data that were relevant to the issues raised and presented in full in relation to certain aspects related to the problem and then analyzed its validity. The results showed that lending to the LPD of Pakraman Rangkan Village has not been implemented effectively because the LPD disburses credit only to people who have collateral goods, without prioritizing the people around Pakraman Rangkan Village.

SOCIAL AND FINANCIAL EFFICIENCY OF LEMBAGA PERKREDITAN DESA

Efficiency in managing microfinance institutions in villages has an impact upon the social economic level within village communities. Other than that of efficiency in financial performance, efficiency in social performance has gained significant amount of attention. Village Credit Institution or Lembaga Perkreditan Desa (LPD) is considered a Microfinance Institution or Lembaga Keuangan Mikro (LKM) that is based on Balinese village culture in Bali, Indonesia. This research will measure the efficiency of financial and social performances of 38 of the largest Village Credit Institution in Bali that have assets accumulated above 100 Billion Rupiah. The measurement for the efficiencies performance will utilize a Data Envelopment Analysis (DEA) model in which analyzes the total assets, operational costs and the number of employees as part of the input and operational income, the number of loans, the number of savings and social performances as part of output. The results of this research can show that social and financial performance in Bali having efficient management.