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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Ilmiah Akuntansi Kesatuan BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology)
Oka Sudiadnyani, I Gusti Agung
P3M Politeknik Negeri Bali
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation

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PEMETAAN OBYEK WISATA SPIRITUAL DI DESA BAKAS BANJARANGKAN-KLUNGKUNG I Made Anom Adiaksa; Sudiadnyani, I Gusti Agung Oka; Uthavi, Wayan Hesadijaya
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 8 No. 1 (2022): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v8i1.53-60

Abstract

Bakas adalah desa yang berada di kecamatan Banjarangkan, Kabupaten Klungkung, Provinsi Bali, Indonesia. Adapun juga letak dan kondisi geografis Desa Bakas kurang lebih 3 km dari kota kecamatan Banjarangkan. Mata pencaharian atau pekerjaan masyarakat Desa Bakas, mulai dari petani, Pegawai Negeri Sipil, hingga menjadi pedagang. Luas wilayah Desa Bakas 2,82 km², dan sebagian besar lahan dimaanfaatkan untuk kegiatan pertanian. Desa Bakas memiliki beberapa objek yang menarik berupa wisata alam dan budaya. SK Pokdarwis dikeluarkan Desa Bakas tahun 2018. Desa Bakas secara topografi ada perbukitan dengan persawa-hannya yang membentang, sekaligus menjadi ikon Desa Bakas. Sisi barat desa merupakan Tukad Melangit yang sekaligus menjadi batas desa. Mata air yang berada di pinggir sungai Desa Bakas ini memiliki potensi besar untuk dapat dikelola secara professional untuk meningkatkan pendapatan desa. Kondisi lingkungan sekitar serta potensi alam yang masih alami sangat mendukung untuk pengembangan ini. Pelaksanaan pengabdian ini telah dilaksanakan dengan beberapa aspek seperti aspek pembangunan, aspek sosial masyarakat dan aspek keberlanjutan program. Aspek pembangunan menyangkut pembangunan penunjang wisata seperti tulisan identitas lokasi, gerbang masuk lokasi, papan penunjuk lokasi serta pengecatan. Aspek social dilihat dari tingkat partisipasi aktif kelompok mitra mencapai 90% dalam setiap kegiatan yang dilakukan. Aspek keberlanjutan program dimana telah terbentuk kelompok Bungsih Tourism Destination (BTD) yang secara aktif bersama tim pelaksana melakukan perencanaan, pelaksanaan maupun evaluasi. Kelompok ini yang mengelola sekaligus melakukan perawatan dan pengembangan lokasi.
ANALISIS PERBEDAAN ABNORMAL RETURN DAN BID-ASK SPREAD PADA SAHAM SEBELUM DAN SESUDAH AKSI KORPORASI STOCK SPLIT DI BURSA EFEK INDONESIA: ANALISIS PERBEDAAN ABNORMAL RETURN DAN BID-ASK SPREAD PADA SAHAM SEBELUM DAN SESUDAH AKSI KORPORASI STOCK SPLIT DI BURSA EFEK INDONESIA Ayu Utari, Ni Made; Dwijayanti, Ni Made Ayu; Oka Sudiadnyani, I Gusti Agung
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3596

Abstract

Stock splits is corporate actions carried out by companies in the capital market. Stock splits are said to be cosmetic only, because they will not affect the company's cash flow and the proportion of investor ownership. However, other researchers stated that stock splits not affect the company's cash flow and share capitalization value. Based on research gap, the abnormal return and bid-ask spread variables are used to analysis the market reaction to the stock split. This type of research is quantitative comparative. The study population consisted of 834 stocks from companies in all sectors listed on the Indonesia Stock Exchange for the period 2020 to 2023. The number of samples selected was based on a purposive sampling technique of 24 stocks. Data obtained via the Indonesian Stock Exchange website. The market adjusted model is the calculation method chosen to calculate the expected return value. The data analysis technique used is descriptive statistical analysis, classic assumption test and hypothesis testing which is Paired Sample T-Test and Wilcoxon Signed Ranks Test. The results of the research are there were differences in abnormal returns and bid-ask spreads stock before and after stock split corporate actions. The results of this study are in line with signal theory, where stock split information is well received by stockholders on the stock market and in line with the trading range theory which suggests that stock splits will provide an increase in stock liquidity due to the increasing shareholder interest in making share purchase transactions
Behavioral and Cultural Determinants of Whistleblowing Intention and Fraud Prevention Sudiadnyani, I Gusti Agung Oka; Pratiwi, Ni Made Wirasyanti Dwi; Wahyuni, Luh Mei
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4468

Abstract

Fraud remains a serious challenge in Indonesia, causing substantial financial losses and undermining governance, thereby highlighting the critical role of whistleblowing intention as a key mechanism for effective fraud prevention in public sector organizations. This study aims to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on whistleblowing intention, as well as the moderating influence of local wisdom-based cultural value. Primary data were collected from 203 organizational units in provincial, regency, and city governments across West Sumatra and Riau. The analysis was conducted using a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that attitude toward behavior and perceived behavioral control significantly increase whistleblowing intention, while subjective norms do not. Cultural values based on local wisdom do not significantly moderate this relationship. Furthermore, whistleblowing intention positively influences fraud prevention by enhancing ethical culture, strengthening anti-fraud controls, and improving internal monitoring processes. These results suggest that organizations should prioritize ethics training, strengthen whistleblower protection, and improve the accessibility and safety of reporting channels to enhance employees’ willingness to report fraud, rather than relying solely on social influence or cultural norms to encourage whistleblowing behavior.
Co-Authors Ayu Utari, Ni Made Dwi Pratiwi, Ni Made Wirasyanti I Made Anom Adiaksa Ni Made Ayu Dwijayanti Uthavi, Wayan Hesadijaya Wahyuni, Luh Mei