Waisya : Jurnal Ekonomi Hindu

ANALISIS PENATAUSAHAAN BARANG MILIK NEGARA MELALUI APLIKASI SAKTI DALAM MENINGKATKAN AKUNTABILITAS KEUANGAN

2026-11-10T15:07:00+07:00

Penelitian ini bertujuan untuk menganalisis pelaksanaan penatausahaan Barang Milik Negara (BMN) melalui Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) serta mengevaluasi kontribusinya dalam meningkatkan akurasi data dan akuntabilitas keuangan pada Komisi Pemilihan Umum (KPU) Provinsi Nusa Tenggara Barat. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk memperoleh pemahaman yang mendalam mengenai praktik penatausahaan BMN dalam konteks organisasi yang alami. Pengumpulan data dilakukan melalui observasi nonpartisipan terhadap proses pencatatan dokumen sumber, wawancara semi-terstruktur dengan pejabat struktural dan operator SAKTI, serta analisis dokumen penatausahaan BMN, meliputi laporan BMN, daftar inventaris, kartu inventaris barang, dan dokumen berita acara serah terima. Hasil penelitian menunjukkan bahwa penatausahaan BMN melalui SAKTI telah dilaksanakan secara terintegrasi melalui Modul Komitmen, Modul Persediaan, dan Modul Aset Tetap, yang mendukung integrasi data dan mengurangi duplikasi pencatatan. Namun demikian, akurasi data sangat bergantung pada ketepatan penginputan data awal, khususnya dalam pencatatan dokumen sumber dan pemilihan kode aset pada Modul Komitmen. Kesalahan pada tahap ini terbukti menimbulkan ketidaksesuaian data pada modul-modul selanjutnya. Penelitian ini juga mengungkapkan bahwa karakteristik KPU sebagai lembaga penyelenggara pemilu dengan tingkat mobilitas aset logistik yang tinggi meningkatkan risiko terjadinya perbedaan antara kondisi fisik aset dan data yang tercatat dalam sistem apabila tidak didukung oleh pelaksanaan inventarisasi fisik yang konsisten serta pengendalian internal yang efektif. Oleh karena itu, meskipun SAKTI menyediakan fondasi digital yang kuat, efektivitasnya dalam meningkatkan akuntabilitas BMN sangat bergantung pada kompetensi operator, kedisiplinan dalam menjalankan prosedur, dan pengawasan internal yang memadai.

McDONALISASI RITUAL PERSPEKTIF EKONOMI PADA PELAKSANAAN UPACARA AGAMA HINDU

2026-11-10T15:09:56+07:00

This study examines the phenomenon of McDonaldization in the practice of Hindu religious ceremonies from a Hindu economic perspective. Normatively, Hindu religious ceremonies are dharmic practices that integrate spiritual, social, and economic (artha) dimensions as a means of achieving prosperity and spiritual liberation (moksa). However, in the context of modern society characterized by globalization, urbanization, and the rationalization of socio-economic life, ritual practices have undergone significant transformations. This study uses a qualitative approach with a critical-interpretive paradigm and a case study design. Data were collected through in-depth interviews, participatory observation, and documentation studies, then analyzed using the interactive analysis model of Miles, Huberman, and Saldana. The results show that the implementation of Hindu religious ceremonies has undergone a process of McDonaldization that works through four main dimensions, namely efficiency, calculability, predictability, and control. This process encourages the use of ritual services and ready-made ritual packages, shifts the assessment of ritual quality to material measures, standardizes the form and pattern of ceremonies, and strengthens the dominance of ritual service providers, shifting the authority of ritual knowledge from the community to a market-based service system. From a Hindu economic perspective, the McDonaldization of rituals creates tension between artha and dharma. This study concludes that the McDonaldization of rituals is an ambivalent and dialectical phenomenon that should not be rejected outright, but rather needs to be ethically guided so that the modernization of rituals remains in harmony with Hindu dharmic values and spiritual meanings.

THE INFLUENCE OF EDUCATION LEVEL ON THE INCOME OF HINDU HOUSEHOLD HEADS IN KARANGANYAR VILLAGE, TAMANSARI DISTRICT, BOYOLALI REGENCY

2026-11-10T15:11:19+07:00

This study aims to determine the effect of education level on the income of Hindu household heads in Karanganyar Village, Tamansari District, Boyolali Regency. The research employs a quantitative approach with a causal associative type of research. The population consists of all Hindu household heads in Karanganyar Village totaling 58 people, with a sample of 51 respondents selected using simple random sampling technique. Data were collected through structured interviews using a questionnaire. Data analysis used simple linear regression with classical assumption tests including normality, heteroscedasticity, and linearity tests. The results showed that the education level of Hindu household heads was predominantly at elementary school level (37.25%) with an average income of Rp1,849,941 per month. The regression analysis obtained t count (4.03417) > t table (2.00958 at α=5% and 2.67995 at α=1%), thus Ha is accepted. There is a significant effect between education level and income of Hindu household heads in Karanganyar Village. The higher the formal education level of the household head, the greater the opportunity to obtain better income.

MINAT INVESTASI GENERASI Z DI ERA MEDIA SOSIAL DALAM PERSPEKTIF TEORI ATRIBUSI

2026-11-10T15:12:43+07:00

The development of social media has transformed the way Generation Z obtains information, including information about investment. On the one hand, Generation Z shows considerable interest in investment; on the other hand, they are still faced with consumptive behavior and a tendency to follow trends. This condition highlights the importance of understanding the factors that shape investment interest, both those originating from the external environment and those arising from within individuals. This study aims to analyze the influence of influencers and motivation on Generation Z’s investment interest in Denpasar City from the perspective of Attribution Theory. The study employed an associative quantitative approach involving 140 Generation Z university students residing in Denpasar City. Data were collected through an online questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS. The results indicate that influencers have a positive and significant effect on investment interest, while motivation also has a positive and significant effect on investment interest. Motivation has a greater influence than influencers. The research model explains 33.4% of the variation in investment interest. These findings indicate that both external and internal factors play a role in shaping Generation Z’s investment interest. Therefore, investment education through social media should be accompanied by balanced information regarding investment opportunities and risks

ANALISIS FENOMENOLOGI PRAKTIK BEHAVIORAL PRICING PADA UMKM THRIFT SHOP

2026-11-10T15:15:35+07:00

Traditional management accounting studies emphasize the use of Cost-Plus Pricing through the calculation of the Cost of Goods Sold (COGS) per unit. However, this framework fails to accommodate informal business entities such as thrift shop micro, small, and medium enterprises (MSMEs) that utilize a blind-bundle procurement system, which fundamentally cuts off access to per-unit cost information. This article aims to deconstruct the pricing practices of thrift shop MSMEs when real cost information is unavailable. This study utilizes a qualitative approach with a descriptive phenomenological design. Data were collected through observations and in-depth interviews with three typologies of business actors: hybrid systems, multi-stores, and live-streamers, in the Kediri region. The results show that business actors compensate for the absence of COGS by applying Behavioral Pricing driven by cognitive heuristics. The mental accounting mechanism is actively used to execute cross-subsidization practices to cover operational costs and conduct cash recovery to maintain liquidity. In addition, the formation of product value is heavily influenced by the effort heuristic and narrative pricing through the manipulation of information asymmetry. The contribution of this paper expands behavioral accounting literature by proving that the absence of COGS in informal entities is not a failure of financial literacy, but rather a trigger for the emergence of managerial cognitive agility. The conclusion of this study confirms that seemingly arbitrary pricing practices are essentially psychologically rational adaptive strategies that are highly crucial for maintaining the business continuity of MSMEs amidst the uncertainty of the informal economic ecosystem.

STRATEGI PEMBERDAYAAN EKONOMI KREATIF BERBASIS KEARIFAN LOKAL DI DESTINASI WISATA KABUPATEN LOMBOK UTARA

2026-11-10T15:16:32+07:00

Creative economy development in tourist destinations is often discussed as a question of product innovation, yet the more difficult issue is whether local actors can turn cultural assets into sustainable business capacity without reducing culture to a mere commercial symbol. This study examined local-wisdom-based creative economy empowerment and its relation to business development in North Lombok Regency. A sequential explanatory mixed-methods design was applied. The quantitative phase involved 100 creative economy actors who completed a 40-item Likert questionnaire, while the qualitative phase involved 10 purposively selected informants representing culinary businesses, crafts, homestays, cultural/community figures, and government. Quantitative data were analyzed descriptively and through simple linear regression, supported by HC3 robust standard errors, Spearman correlation, bootstrap, and sensitivity checks. Qualitative data were coded thematically and integrated through a joint display. Empowerment strategies were rated high (M = 3.90), as was business development (M = 3.97). The regression coefficient was positive and statistically significant (B = 0.749; t = 11.990; p < 0.001; R² = 0.595). Interviews showed that progress was most visible in product quality, confidence, innovation, and local identity, whereas income and market expansion remained constrained by seasonal tourism, uneven assistance, financing, legal status, distribution, and weak market partnerships. The study proposes a 7P empowerment model that links capacity building, local product innovation, financing, market partnerships, cultural protection, and measurable follow-up. The findings underline that stronger internal capacity needs to be connected to a functioning market ecosystem before it is consistently translated into income growth