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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Journal of Tourism Economics and Policy Postgraduated Community Service Journal Community Services Journal (CSJ) Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi Warmadewa Loka: Journal Of Environmental Sciences SENEMA
Intan Saputra Rini, I Gusti Ayu
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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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.
CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.135

Abstract

The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Pande Made Yani Indah Sari; Ni Putu Riasning; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.603

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.
The Effect Of Accrual Reliability, Debt Level And Cash Flow Volatility On Earnings Persistence Komang Ayu Trisna Dayanti; I Gusti Agung Prama YOGA; Gusti Ayu Intan Saputra RINI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.56

Abstract

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The research question is “Is the persistence of earnings is affected by accrual reliability, debt levels and cash flow volatility? The research objective is to examine empirically the effect of accrual reliability, debt levels and cash flow volatility on the earnings persistence. Accrual reliability, level of debt and cash flow volatility are independent variables in this study while earnings persistence is the dependent variable. This study used secondary data in the form of annual financial statements of sample companies, namely basic industry and chemicals sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection method used was purposive sampling method. In total, there were two 12 sample companies in this study. This study used multiple linear regression data analysis technique including classical assumption test, F-statistical test and hypothesis testing. The results showed the accrual reliability and cash flow volatility had no effect on earnings persistence, while the level of debt had a positive effect on earnings persistence, and therefore, the second hypothesis is acceptable.
Corporate Social Responsibility of Five-Star Hotels in Bali I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim; Luh Kade Datrini
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.49640

Abstract

This study aims at describing the CSR of five-star hotels in Bali, analyze the perceptions of the surrounding community towards hotel CSR and provide recommendations for CSR strategies for hotels based on the GRI Standards and local community perceptions. Respondent samples were selected using purposive sampling and data in the study were collected using interviews, documentation and questionnaires. This study uses an interactive model of qualitative data analysis techniques. The results of the study prove that: for the CSR the five-star hotels in Bali do not have an autonomous sector and do not have their own budgetary authority. Five-star hotels in Bali have also not reported their own CSR activities in the sustainability report. CSR activities of the hotels are mostly in the form of donations (philanthropy). 29% of the CSR activities of the hotels are perceived as low by the surrounding community, and in the end, this research is able to produce several recommendations for CSR management strategies for five-star hotels in Bali.
CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.135

Abstract

The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.
THE ROLE OF ENVIRONMENTAL KNOWLEDGE AND GREEN ECONOMY PERCEPTIONS ON GREEN ENTREPRENEURSHIP INTERESTS IN ENTREPRENEURS IN THE FOOD AND BEVERAGE (F&B) SECTOR IN BALI Ni Kd Sioaji Yamawati; I G. A. Intan Saputra Rini; I Gde Agung Wira Pratama
International Journal of Social Science Vol. 3 No. 3: October 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i3.6651

Abstract

This research background is based on increasing public awareness of the importance of protecting the environment and moving towards a green economy. This happens because environmental problems are increasingly complex and have an impact on human survival on earth. One way to overcome this problem is by developing green entrepreneurship or environmentally oriented entrepreneurship. Green entrepreneurship can help to build a sustainable economy and minimize negative impacts on the environment. However, the success of developing green entrepreneurship does not only depend on the entrepreneur's ability, but is also influenced by the entrepreneur's environmental knowledge and perception on green economy. This research aims to identify the factors that influence the interest in green entrepreneurship among entrepreneurs in Bali, especially environmental knowledge and perceptions of the green economy in the food and beverage (F&B) industry sector. Where the use of plastic materials in serving food and drinks is still very difficult to avoid. The analysis technique used in this research is Structural Equation Modelling (SEM) with a Partial Least Square (PLS) method approach. From the test results it can be analysed that the existence of environmental knowledge and perceptions of the green economy influence the interest in green entrepreneurship among entrepreneurs operating in the F&B sector in Bali, this is due to an increase of environmental problems in public awareness, making the environment an important factor in making business decisions
PELATIHAN SISTEM INFORMASI AKUNTANSI BERBASIS APLIKASI AKS (ASISTEN KEUANGAN SEKOLAH) Ni Made Satya Utami; Ni Ketut Ayu Purnama Dewi; I Gusti Ayu Intan Saputra Rini
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Dalam mengolah, memanajemen, memperbaharui, menyimpan dan menampilkan data sebagian besar organisasi maupun lembaga lebih memanfaatkan sistem informasi akuntansi karena dinilai lebih memberikan kemudahan dalam pencapaian tujuannya. Dalam penyelenggaraan pendidikan, tidak terlepas dari biaya biaya yang juga timbul dari adanya aktivitas tersebut, keuangan dan pembiayaan merupakan potensi yang sangat menentukan dan merupakan bagian yang tidak terpisahkan dalam kajian manajemen pendidikan. Pencatatan pembayaran uang sekolah (SPP) pada SD Saraswati 2 Denpasar saat ini masih dilakukan secara manual, sehingga membutuhkan waktu yang lebih lama terlebih lagi jumlah siswa yang memerlukan pencatatan cukup banyak. Tujuan pengabdian yaitu melakukan pelatihan menggunakan sistem informasi akuntansi berbasis aplikasi AKS (Asisten Keuangan Sekolah) yang mudah diakses melalui perangkat komputer akan lebih memudahkan sistem pencatatan uang sekolah yang ada di SD Saraswati 2 Denpasar. Hasil pengabdian dengan penggunaan Sistem Informasi Akuntansi Pembayaran Uang Sekolah SD Saraswati 2 Denpasar yang dilakukan maka mempermudah dalam pendataan, pencarian, pengolahan, pelaporan serta penyimpanan/ arsip data.
The Influence Of Number Of Credit, Growth Of The Number Of Customers, and Capital Adequacy On The Profitability Of LPD In Kintamani District WIRIASTINI, Ni Luh Putu; RINI, Gst. Ayu Intan Saputra; KAWISANA, Putu Gede Wisnu Permana
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.848 KB) | DOI: 10.38142/jtep.v1i3.108

Abstract

Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.
Faktor-Faktor Penentu Kualitas Laporan Keuangan Pemerintah Daerah Gianyar Rini, I Gusti Ayu Intan Saputra; Yulianti, Ni Putu Mirta
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9016

Abstract

This research aims to obtain empirical evidence regarding the influence of variables government accounting standards, accounting information systems, of internal control systems, organizational commitment, and good governance on the quality of the Gianyar Regency Regional Government's financial reports. The data in this research is primary data using questionnaire data collection techniques. This research is quantitative research with hypothesis testing. The sampling method used purposive sampling, with a sample of 100 respondents from a population of 25 OPDs (Regional Apparatus Organizations) in Gianyar Regency. Based on the results of data processing using multiple linear regression analysis techniques, it is proven that the variables of government accounting standards, accounting information systems, internal control systems, organizational commitment, and good governance, have a positive effect on the quality of the Gianyar Regional Government's financial reports.
Co-Authors A.A Gede Ananta Wijaya Sahadewa A.A Sri Purnami A.A.A Erna Trisna Dewi Anak Agung Istri Agung Maheswari Anak Agung Sagung Istri Rima Ulandewi Arini, Ni Komang Astakoni, I Made Purba Cokorda Krisna Yudha Datrini, Luh Kade Dewa Gede Agung Semarabawa Diah kurniawati Gede Deny Larasdiputr Gede Jati Antara I Gde Agung Wira Pratama I Gede Deva Artawiguna I Gst. Ayu Ratih Permata DEWI I Gusti Ayu Ratih Permata Dewi I Ketut Darma I Ketut Setia Sapta I Made Mardika I Made Suniastha Amerta I Made Yuda Adnyana I Nyoman Fajar Ananta Putra I Nyoman Gede Maha Putra I Putu Agus Aryaka Darmawan I Wayan Rupa I Wayan Sudana I Wayan Sudana I.G.A.A Pradnya Anintya Semaraputri Ida Ayu Sri Meitri Ida Bagus Made Putra Manuaba Ida Bagus Udayana Putra Kadek Apriada, Kadek Kadek Goldina Puteri Dewi Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Komang Ayu Trisna Dayanti Komang Yoga Mahendra Luh Gede Pande Sri Eka Jayanti Made Santika Umara Pusti Mellisa Dipa Muhammad Asyraf Hasim Muhammad Asyraf Hasim Ngurah Adi Kusuma ARTHA Ni Gusti Ayu Made Marlin Rintha Putri Ni Kadek Eva Yanti Ni Kadek Rita Anggreni Ni Ketut Ayu Purnama Dewi Ni Komang Arini Ni Luh Gede Rusmina Dewi Ni Luh Sephia Adnyani Putri Ni Made Indrawati Ni Made Indrawati Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Ni Nengah Seri Ekayani Ni Putu Evi Astari Ni Putu Kesumayanti Ni Putu Laksmi Krisnina Maharani Ni Putu Laksmi Krisnina Maharani Ni Wayan Intan Pradnyawati Ni Wayan Landya Dewi Pande Made Yani Indah Sari Partiwi Dwi Astuti Putu Dicky Ari Pratama Putu Kepramareni Putu Ria Puspita Putu Riska Junensie Putu Riska Junensie Riasning, Ni Putu Sanjaya, I Ketut Puja Wirya Sari, Pande Made Yani Indah Sintya Wiranti Cahyono Sri Rahayu Damayanti Surasmi, Ida Ayu Tika Widyasariii Gusti Ayu Trisnadewi, AA Ayu Erna Widiati, Ida Ayu Putu WIRIASTINI, Ni Luh Putu YAMAWATI, Ni Kd. Sioaji Yasa, I Made Jamin Yoga, I Gusti Agung Prama Yulianti, Ni Putu Mirta