Claim Missing Document
Check
Articles

Found 27 Documents
Search

UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Swaputra, Ida Bagus; Astakoni, I Made Purba; Ratini, Putu Mela; Harwathy, Tjok Istri Sri
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): 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 (552.797 KB)

Abstract

The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Astakoni, I Made Purba; Utami, Ni Made Satya
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 (398.115 KB)

Abstract

The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.
PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA KERAJINAN LIMBAH BATU PADAS DI KABUPATEN BADUNG BALI Satya Utami, Ni Made; Verawati, Yenny; Novia Hapsari Ardianti, Putu; Ketut Ribek, Pande; Purba Astakoni, I Made
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 2 (2021): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen PkM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i2.208

Abstract

Local handicrafts Bali got a lot of challenges and competitors from outside the region so that the SMEs are required creativity to create the product design, improve the production process, quality, coloring products, and it remains to accentuate the local wisdom, to attract the tastes of consumers and is one of the efforts to increase sales and be able to compete outside the region. The purpose of devotion is doing the arrangement layout of the production process, improve the quality, design, staining, burning products to be ready for export, as well as perform administrative bookkeeping simple, to improve the welfare of the SME Partners so that businesses can be sustainable. A method of devotion through this approach: (1) socialization and arrangement of means of layout, (2) training and mentoring, (3) monitoring and evaluation. The results of the devotion of the SME Partners have layouts work better so the shelves and the process of production has separate, business management simple bookkeeping made regular and periodic, can create a design attractive product with painting techniques and burning can cause the effect of the product a memorable vintage. The evaluation is done as an input for the improvement of activities of that kind of next. Conclusion SMEs can improve product quality and accelerate the production process, the enrichment of the field of coloring and combustion products to realize the variety and quality of the product increased.
UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Ida Bagus Swaputra; I Made Purba Astakoni; Putu Mela Ratini; Tjok Istri Sri Harwathy
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): 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.v8i2.106

Abstract

The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR I Made Purba Astakoni; Ni Made Satya Utami
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.v9i2.607

Abstract

The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.
Pelatihan dan Pendampingan Manajemen Usaha Kerajinan Limbah Batu Padas di Kabupaten Badung Bali Ni Made Satya Utami; Yenny Verawati; Putu Novia Hapsari Ardianti; Pande Ketut Ribek; I Made Purba Astakoni
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 2 (2021):  Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i2.141

Abstract

Local handicrafts Bali got a lot of challenges and competitors from outside the region so that the SMEs are required creativity to create the product design, improve the production process, quality, coloring products, and it remains to accentuate the local wisdom, to attract the tastes of consumers and is one of the efforts to increase sales and be able to compete outside the region. The purpose of devotion is doing the arrangement layout of the production process, improve the quality, design, staining, burning products to be ready for export, as well as perform administrative bookkeeping simple, to improve the welfare of the SME Partners so that businesses can be sustainable. A method of devotion through this approach: (1) socialization and arrangement of means of layout, (2) training and mentoring, (3) monitoring and evaluation. The results of the devotion of the SME Partners have layouts work better so the shelves and the process of production has separate, business management simple bookkeeping made regular and periodic, can create a design attractive product with painting techniques and burning can cause the effect of the product a memorable vintage. The evaluation is done as an input for the improvement of activities of that kind of next. Conclusion SMEs can improve product quality and accelerate the production process, the enrichment of the field of coloring and combustion products to realize the variety and quality of the product increased.
PENGARUH MOTIVASI, IKLIM ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN (STUDI PADA KOPERASI ASADANA SEMESTA, DENPASAR) I Made Purba Astakoni
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The purpose of this study was to investigate the effect of work motivation,organizational climate and leadership style on employee performance. The researchdata of 162 employees is given by using a questionnaire to take the whole of thepopulation is called the census. In accordance with the above purpose in thisstudy was formulated three hypotheses, among others: motivation positive effecton employee performance, organizational climate positive influence on employeeperformance, and leadership style has positive influence on employee performance.After the questionnaires collected, testing techniques of data is done throughmultiple regression analysis model with the help of Amos program. The resultsshowed Motivation provide a positive and significant effect on the performanceof employees, which means it is stated that hipotesis1 stating that high motivationwill be able to improve employee performance tested at the Cooperative AsadanaSemesta Denpasar. Climate Organization negative effect and no significant effect onthe performance of employees, which means it is stated that hipotesis2 stating thata good organizational climate have not been able to improve the performance ofemployees in the Cooperative Asadana Semesta Denpasar. Leadership style gives anegative effect and no significant effect on the performance of employees, which meansit is stated that hipotesis3 stating that a good leadership style has not been able toimprove the performance of employees in the Cooperative Asadana Semesta Denpasar
analisis model keterkaitan gayakepemimpinan, iklim organisasi, karakterristikindividu, kepuasan kerja,komitmen organisasi dan kinerja karyawanpada perusahaan daerah air minum (pdam)tirta mangutama kabupaten badung I Made Purba Astakoni
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The success of the empowerment of human resources in an organizationis realized by the performance of its employees. Employees are an importantresource for the organization, because it has a talent, energy and creativity thatneeded by the organization. Such as Perusahaan Daerah Air Minum (PDAM)TirtaMangutamaBadung regency. The objectives of the study is : (1) to determine theeffect of leadership style to job satisfaction, (2) to determine the effect of organizationclimate to job satisfaction, (3) to determine the effect of individual characteristics toan organization commitment, (4) to determine the effect of organization climate to anorganization commitment, (5) to determine the effect of employee job satisfaction toan organization commitment (6) to determine the effect of organization commitment tothe employee performance. To determine the answer of the above research goals, thequestionnaire have distributed to 160 employees as a respondents. The data collectedwere analyzed byStructural Equation Model (SEM). The usage of SEM methods wasevaluated prior to the normality of the data, confirmatory factor analysis (CFA) andthen influence analyzes of the SEM. The initial full models showed that the model isnot good, and the modifications needed to obtain the Goodness of Fit. The resultsof these research indicate, that the sixth hypothesis show a positive effect.Basedon the square multiple correlation coefficient, the employee performance variables,only 36.00% influenced by leadership style, job satisfaction, organization climate,individual characteristics and organization commitment.There are other variablesto be observed and implemented, in order to improve employee performance.
IMPLIKASI GENDER SEBAGAI MODERAtING vARIABLE DALAM KAItAN ANtAR IKLIM ORGANISASI, KEPuASAN KERjA , DAN KINERjA KARyAwAN PADA PERuSAhAAN DAERAh AIR MINuM tIRtA MANGutAMA KABuPAtEN BADuNG I Made Purba Astakoni
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The success of the empowerment of human resources within anorganization is realized by the performance of its employees. Employees are animportant resource for the organization, because it has the talent, energy, andcreativity that is needed by the organization, not to mention the Regional WaterCompany (PDAM) Tirta Mangutama Badung regency. In this study, the objectivesof this study were: (1) To determine the effect of organizational climate on jobsatisfaction, (2) To determine the effect of organizational climate on employeeperformance, (3) To determine the effect of job satisfaction on employeeperformance, (4) To determine the effect of gender in moderating the relationshipbetween organizational climate, job satisfaction on employee performance.In getting the answers to the above research objectives in the census questionnairedistributed to 160 employees as respondents. Collected data were analyzed with theStructural Equation Model (SEM). In the first SEM method to evaluate the normalityof the data, confirmatory factor analysis (CFA) and then analyzes the influence of theSEM. Full results of the initial model showed that the model is not good so the modelneeds to be modified in order to obtain a model that approached Goodness of Fit.Results of this study indicate that the three hypotheses raised showed a significantpositive effect, namely: Effect of Organizational Climate (X1) of the EmployeeSatisfaction (Y1), Effect of Organizational Climate (X1) of the Employee Performance(Y2), Influence of Employee Satisfaction (Y1) the Employee Performance (Y2). Thereis the influence of Organizational Climate (X1), Employee Satisfaction (Y1) of theEmployee Performance (Y2). Employee Performance means variation of 79.90% canbe explained by the Organizational Climate and Job Satisfaction. There is also theinfluence of Employee Satisfaction (Y1), the Employee Performance (Y2). EmployeePerformance means variation of 27.90% influenced by the Employee Satisfaction. Fromthe results of the model turns moderating Gender male debilitating relationship betweenvariables Organizational Climate, Job Satisfaction and Employee Performance,Gender Women are not given effect to the models linkage raised in this study.
ANALISIS PENGARUH LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING I Made Purba Astakoni; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 15 No 2 (2017): Jurnal STIMI Vol. 15 No. 2 - 2017
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The purpose of this study are (1) to analyze the effect of the physical work environment on job satisfaction of employees at the Department of Culture in Denpasar; (2) To analyze the effect of the physical work environment on the performance of employees at the Department of Culture of Denpasar; (3) To analyze the effect of job satisfaction on the performance of employees at the Department of Culture in Denpasar; (4) To elucidate the role of job satisfaction in mediating the effects of the physical work environment on the performance of employees at the Department of Culture of Denpasar. Total population in this study were as many as 30 employees of the Department of Culture of Denpasar. Given the population is only 30 people, the entire population sampled and thus this study is a study with a sample saturated. In this study, analysis of data using the approach Partial Least Square (PLS). Based on hypothesis testing found that the physical work environment is positive and significant impact on job satisfaction means that the better the physical work environment also increase the job satisfaction of physical labor. Physical work environment positive and significant effect on employee performance. Research has found job satisfaction and significant positive effect on employee performance. Based on the results of research mediating role of job satisfaction on the physical work environment on employee performance showed that job satisfaction partially tested as mediating variables (Parthials Mediation) between the physical work environment on employee performance.