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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Sari, Pande Made Yani Indah; Riasning, Ni Putu; Rini, Gst Ayu Intan Saputra
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.372 KB)

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.
Pemberdayaan Industri Tedung Bali Di Banjar Serangan, Mengwi Kabupaten Badung Azis, Ita Sylvia Azita; Meitri, Ida Ayu Sri; Riasning, Ni Putu
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1178

Abstract

Adat, budaya, tradisi, dan upakara keagamaannya merupakan beberapa ciri khas yang membuat masyarakat Hindu Bali dikenal. Diperlukan berbagai bentuk dan jenis produk sarana upakara dengan segala fungsinya untuk mendukung berbagai upakara yang diadakan masyarakat Hindu di Bali. Salah satu contoh sarana upakara keagamaan menjadi identitas budaya Hindu di Bali adalah Tedung. Tedung merupakan salah satu jenis sarana upakara keagamaan khususnya di Bali, memiliki beberapa bentuk, ukuran, warna, fungsi dan istilah yang beragam. Meningkatnya kebutuhan dan daya tarik terhadap tedung baik untuk masyarakat lokal maupun wisatawan membuka peluang untuk para pengrajin tedung dalam mengembangkan usaha serta kreativitas menciptakan karya baru yang lebih artistik dan menarik. Mitra pada kegiatan pemberdayaan masyarakat ini adalah Bapak I Putu Anom Kartana yang merupakan pemilik UKM Wahdar Tedung Bali yang beralamat di Br. Serangan, Mengwi, Badung. Permasalahan yang dihadapi mitra saat ini adalah masih menggunakan jasa pihak ketiga untuk menjahit kain tedung karena mesin jahit sudah tua serta lama waktu produksi karena terdapat mesin yang rusak serta pemasaran masih berpatokan secara offline Mengacu pada kendala yang dihadapi tersebut, maka akan dilakukan kegiatan pemberian alat bantu produksi berupa mesin jahit dan mesin bor sehingga produksi bisa dilakukan lebih cepat dan dikelola sepenuhnya oleh mitra serta pelatihan pembuatan dan penggunaan media sosial Instagram untuk pemesanan online.
PEMBERDAYAAN KEWIRAUSAHAAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KOMUNITAS USAHA MINUMAN CENDOL DI DESA PEGUYANGAN DENPASAR Senimantara, I Nyoman; Riasning, Ni Putu; Amlayasa, Anak Agung Bagus
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/kft4ys71

Abstract

The existence of partners located in Peguyangan Village, North Denpasar District, are generally managed independently. The common problem faced by partners today is in developing their business to become bigger. Partner business productivity has not fully met the market criteria, because in measuring the productivity of partner businesses it is not supported by knowledge resources and good financial governance. Business loans proposed by partners to the Bank as the largest funding institution, have not been able to fulfill the stages or absolute requirements put forward by the bank regarding the preparation of accountable and transparent financial reports. In connection with partner problems, the orientation of the program is to provide education and training to partners as micro/service business actors, so that they are able to prepare their financial reports independently and responsibly. So that the capital capabilities of micro business partners/services are feasible to develop their business. The solution offered by the executor of community service is training in preparing financial reports using simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist business actors in managing their business finances easily. With the intent and purpose of providing training on preparing reports for these partners, it can assist business actors in managing their financial traffic in a professional manner. The results of this community service activity are partners who have knowledge and understanding of financial management and are able to prepare financial reports for their business.
Analysis of the Impact of Payroll Accounting and Service Charge on the Work Commitment of PT Samaja Bali Villas Employees RAJISTHA, I Made Samjaya; RIASNING, Ni Putu; INDRIYANI, Ni Made Vita
Loka: Journal Of Environmental Sciences Vol. 2 No. 4 (2025): Loka: Journal Of Environmental Sciences (October – December) In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i4.329

Abstract

Purpose:This study is entitled "Analysis of the Impact of Payroll Accounting and Service Charges on the Work Commitment of Employees at PT. Samaja Bali Villas." The problem discussed in this study is the implementation of work standards based on employee departments that must be met to achieve company goals. This gives rise to different views regarding financial compensation, making the company uncertain about employee perceptions regarding compensation. This study aims to prove whether payroll accounting and service charges influence employee work commitment.Methodology:This study was conducted at PT. Samaja Bali Villas, located at Jl. Kunti II No. 18, Seminyak. The study population included 31 employees of PT. Samaja Bali Villas uses a simple random sampling method. The data analysis technique used was descriptive analysis.Findings:The results achieved in this study are: (1) Payroll accounting at PT. Samaja Bali Villas is considered good and effective, with what employees receive based on their contracts. (2) Service charges at PT. Samaja Bali Villas certainly follow existing government regulations, so that it is effective and efficient in increasing employee work commitment.Implication:This study has implications, namely, the aim of determining the impact of Payroll Accounting and Service Charge on the work commitment of PT. Samaja Bali Villas employees.