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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan E-Jurnal Akuntansi
Ni Made Adi Erawati
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Influence of PAD, DAU, and DBH on the Allocation of Capital Expenditure in City Districts in the Province of Bali in 2018-2021 Basitho Majid Endi Ananta; Ni Made Adi Erawati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.811

Abstract

This study aims to analyze the influence of PAD, DAU, and DBH on the allocation of capital expenditure in Bali Province between 2018 and 2021. Bali Province as one of the main tourism centers in Indonesia faces challenges in managing its regional financial resources, especially local revenue (PAD), General Allocation Funds (DAU), and Profit-Sharing Funds (DBH). This research is ex post facto research. The scope of this research is Bali Province which includes 1 city and 8 districts. The data used in this research was obtained from observations made on the 2018-2021 APBD realization report. Multiple linear regression was used in the analysis to explore how different factors are related to changes in the allocation of capital expenditure. The results indicated that local revenue has a favorable effect on the allocation of capital expenditures. Similarly, the allocation of general funds was shown to positively influence changes in capital expenditure allocation. On the other hand, profit sharing funds did not show any notable impact on changes in capital expenditure allocation. These research outcomes could serve as a foundation for improving the allocation of capital expenditure within the Bali Provincial Government. This can be done in several ways, namely by increasing local original income and paying attention to general allocation funds.
The Moderating Role of Corporate Governance in the Relationship Between Corporate Social Responsibility and Firm Value Made Dwipa Widiartana; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p06

Abstract

This study aims to examine the impact of Corporate Social Responsibility (CSR) on firm value, with Good Corporate Governance (GCG) serving as a moderating variable. Transparency and corporate social responsibility have become increasingly significant due to their substantial influence on business perspectives and outcomes. The research focuses on mining companies over the period from 2019 to 2023. The sample comprises 19 companies, resulting in 95 observations across five years, selected using the purposive sampling method. The data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that CSR has a positive effect on firm value, and this relationship is further strengthened by the implementation of effective GCG practices. The results indicate that robust GCG practices can mitigate potential negative impacts arising from managerial misconduct or CSR-related issues. This, in turn, fosters positive investor perceptions, thereby enhancing firm value.
Developing Balanced Scorecard Key Performance Indicators at Sakti Garden Resort & Spa: A Case Study Ni Putu Eka Widiantari; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p05

Abstract

This study develops key performance indicators (KPIs) using the Balanced Scorecard (BSC) approach at Sakti Garden Resort & Spa, a four-star hotel located in Ubud that is currently facing competitive pressures affecting its ability to sustain and enhance performance. The Balanced Scorecard framework is applied across its four strategic perspectives: financial, customer, internal business processes, and learning and growth. A quantitative descriptive method is employed, with data collected through questionnaires, passive observation, and documentation analysis. The research process involves articulating the organization’s vision and mission, formulating strategic objectives, and subsequently identifying and measuring relevant KPIs. The study identifies ten KPIs: four within the financial perspective, one in the customer perspective, three in internal business processes, and two within the learning and growth perspective. The performance results indicate that several KPIs remain below target thresholds. Overall, the Balanced Scorecard-based KPI design offers a more integrated and strategic framework for assessing and enhancing the company's future performance.
Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure Luh Ayu Sri Budiyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

CSR disclosure serves as a mechanism for companies to communicate their social and environmental impacts to stakeholders. This study investigates the correlation between profitability, public ownership, media exposure, and board size with CSR disclosure, grounded in legitimacy theory. Utilizing the purposive sampling method, the study examines 150 observations from food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022 period. Data were analyzed using multiple linear regression. The findings reveal no significant relationship between profitability, public ownership, and media exposure with CSR disclosure. However, board size demonstrates a positive association with CSR disclosure. These results underscore that among the variables studied, only the board of comissioners size positively relates to CSR disclosure practices.
Co-Authors Basitho Majid Endi Ananta Luh Ayu Sri Budiyani Made Dwipa Widiartana Ni Putu Eka Widiantari