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Mahyuni, Luh Putu

Universitas Pendidikan Nasional

Author-ID : 1249574

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Praktik Green Banking dalam Memediasi Pengaruh Corporate Social Responsibility terhadap Kinerja Perusahaan Perbankan Hayu Mas Wrespatiningsih; Luh Putu Mahyuni
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p29-44

A company must pay attention to the surrounding environment so that the activities carried out by the company do not have a negative impact on the surrounding environment. This research aims to provide empirical evidence of the role of green banking practices in mediating the effect of corporate social responsibility (CSR) on the performance of banking companies. This research was conducted on banking companies listed on the IDX for the period 2018 to 2020. This research is included in quantitative research with the type of data used being secondary data. Data was collected by the documentation method. The population of this research is all banking companies listed on the IDX for the period 2018 to 2020 totalling 44 companies. The data were then analyzed using path analysis techniques. This study provides empirical evidence that CSR has a significant positive effect on green banking practices, but this study did not succeed in obtaining a significant effect of CSR on the performance of banking companies. The performance of banking companies is significantly affected by green banking practices. This study also finds that green banking practices are not significantly able to mediate the effect of CSR on the performance of banking companies

Pengaruh Struktur Kepemilikan dan Kinerja Lingkungan Terhadap Nilai Perusahaan I Putu Adhi Saputra; Luh Putu Mahyuni
Jurnal Manajemen dan Bisnis Vol 15 No 3 (2018)
Publisher : Universitas Pendidikan Nasional

ABSTRACTThe aim of this study is to investigate the effect of ownership structure and environmental performance on company value. The population of this study are companies listed on the Indonesia Stock Exchange and included in the PROPER assessment criteria for the 2014-2016 period. By using the purposive sampling method, a total of 21 companies were obtained. Path analysis was use to analyze the data. The study found that the ownership structure and environmental performance have a positive and significant effect on the value of the company. The study also found that ownership structure significantly influence environmental performance.

Faktor-Faktor Penentu Kualitas Audit Serta Pengaruh Kualitas Audit Terhadap Kepuasan Auditee Pada Pemerintah Daerah Sarah Raharjo; Luh Putu Mahyuni
Jurnal Manajemen dan Bisnis Vol 16 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

ABSTRACTThe purpose of the study is to investigate the influence of compliance, independence, professional care, commitment, and skeptical attitude towards audit quality and to empirically test the influence of audit quality on auditee satisfaction.The object of the study was local government of Bali province. As many as 150 questionnaires were distributed, 115 were returned and filled. Data analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM).The study finds that only proffesional care and skeptical attitude significantly influence audit quality. This study also provides empirical evidence of the influence of audit quality on auditee satisfaction.

Menakar Keraguan Penggunaan QR Code Dalam Transaksi Bisnis Ni Luh Novi Arianti; Gede Sri Darma; Luh Putu Mahyuni
Jurnal Manajemen dan Bisnis Vol 16 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

ABSTRACT Currently payment using the QR code is one of the most important in mobile payment. Based on data from the Bali Provincial Statistics Agency in 2017, the highest number of cellular phone users was Denpasar Regency, which was equal to 80.88% while the lowest user was Bangli Regency, which was 53.26%. The purpose of this study is to analyze customer acceptance in the use of mobile payment specifically the QR Code and find out the strategies used in order to expand the reach of QR Code. The writing method is qualitative with interviews and documentation with the merchant QR Code and customers who make mobile payment transactions. The results of the study include acceptance of qr code in business transactions, soit can be concluded that the QR Code has not been accepted in business transactions and the provision of information still needs to be improved by implementing better strategies and socialization from the bank so that the program being launched runs as expected. The results of this study are expected to contribute to the banks regarding the programs that have been implemented, especially payment methods with qr code, can be used as a reference by leaders and marketing in banking companies in decision making and also as a guide for developing banking payment methods and making payment methods a solution future payment.

Strategi Sukses K-Pop Memasuki Pasar Musik Mainstream: Bighit Entertainment, BTS, dan ‘Army’ Ni Made Santika Krisna Diari; Luh Putu Mahyuni
Jurnal Manajemen dan Bisnis Vol 16 No 3 (2019)
Publisher : Universitas Pendidikan Nasional

ABSTRACTThe purpose of this study is to identify the differentiation strategy of K-pop agency in the digital economic era, as well as the role of fans in their application. The focus of this research is on BigHit Entertainment the agency that manages the current phenomenal K-pop group, namely BTS; as well as the behavior of their fans. This descriptive qualitative research uses secondary data collected from articles and videos related to the agency, the group, and their fans; as well as observational data from social media, like Twitter. This research use Miles and Huberman model of analisys techniques which include data reduction, data presentation, and conclusion drawing. The results of analysis show that BigHit Entertainment applied the strategies of product differentiation, marketing channel differentiation and image differentiation in order to obtain competitive advantage. Those differentiation strategies is in line with the tactical steps of digital marketing that begin with an understanding of consumer behavior, and then continued with human-oriented marketing for brand attractiveness, content marketing for brand recognition, omnichannel marketing for brand commitment, and engagement marketing for brand affinity. During the process of strategy implementation, fans that mostly consist of young people and women played a major role as a good brand advocate and contents distributors.

Racikan Strategi Pemberian Kredit di Bank Perkreditan Rakyat Anak Agung Gede Agung Adnya Prasta; Luh Putu Mahyuni
Jurnal Manajemen dan Bisnis Vol 16 No 4 (2019)
Publisher : Universitas Pendidikan Nasional

ABSTRACTAlong with the decline in interest rates given while the interest rates of third party funds did not experience a decline from the previous year. This indicates that there is an inverse comparison between the savings interest rate and the loan interest rate, where the comparison should be directly proportional to the interest rate of the savings and the interest rate on the loan. This research was conducted at PT. BPR. Balaguna Perasta, whose address is batutabih no. 99x Klungkung District, Klungkung Regency, Bali Province. The reason for conducting research is because of the level of competition in tight lending rates in line with the reduction in LPS (Deposit Insurance Corporation) interest rates, besides that this research was conducted because of the loan interest rates given by PT. BPR Balaguna Perasta is smaller than the average market interest rate. Data type consists of quantitative data and qualitative data collected from primary and secondary data, through data collection techniques, documentation and interview studies to 3 informants, and data validity testing techniques using triangulation with sources and using quantitative and qualitative analysis techniques. With the calculation of the average interest rate on BPR loans in Klungkung Regency at 21.6% pa, the channeling of loans provides an average loan interest rate of 19.1% pa (according to the 2018 financial report), and based on the calculation of the base landing rate above is obtained at 20.77%, so the interest rate determination made by the Rural Credit Bank (BPR) Balaguna Perasta in Klungkung Regency is not yet ideal. In giving and lending to banks, it is always based on the rules / procedures for granting credit by applying the precautionary principle. Especially, it has applied the 5'C principle which includes analysis of character, capacity, capital, collateral, condition of economic in addition to the procedure of lending in accordance with Bank Indonesia regulations, namely credit application requirements, credit granting limits, loan interest rates, and all sanctions in accordance with regulations specified. So that the Interest Rate Determination Strategy for increasing credit sales in the Balaguna Perasta Rural Credit Bank (BPR) in Klungkung Regency does not affect much in the provision of security/ineffectiveness.

Penerapan Corporate Social Responsibility (CSR) dan Manfaatnya Bagi Perusahaan Ni Ketut Sri Ardani; Luh Putu Mahyuni
Jurnal Manajemen dan Bisnis Vol 17 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

ABSTRACTThis study aims to find out how the application of Corporate Social Responsibility and benefits to the company's in the Toya Devasya. This study used qualitative research methods. The data collection technique used is using the interview method and documentation. Data analysis used the Miles and Huberman Model data analysis techniques, which consisted of data reduction, data presentation and conclusion drawing. The results showed that the Toya Devasya implemented Corporate Social Responsibility based on Tri Hita Karana. Where Tri Hita Karana contains a meaning that is very complex because each element reflects the things that need to be implemented by each company. The company views that the implementation of Corporate Social Responsibility is important because it is a solution to the impact of business activities caused by the implementation of Corporate Social Responsibility carried out by the company that has been well received by the surrounding community. From the implementation of Corporate Social Responsibility it shows the existence of benefits that can be received by the company such as support from the community and comfort while working perceived by employees. The awareness that the company has to implement Corporate Social Responsibility will have a big impact on the company. The harmony created between the company, society and the environment is one of the impacts that will be felt by the company in carrying out its business activities. This harmony will have an effect on the company's image in the eyes of the community. The company will get support and be recognized in the environment around the company. Because of maintaining a good relationship with the surrounding environment, the community will voluntarily give their support to the Toya Devasya such as promoting the existence of the company to tourists so that there will be an increase in the number of visitors that will affect income.

TANTANGAN PENGEMBANGAN PUBLIKASI ILMIAH DAN PENGAJARAN SUSTAINABILITY ACCOUNTING DI INDONESIA Luh Putu Mahyuni
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Tantangan Pengembangan Publikasi Ilmiah dan Pengajaran Sustainability Accounting di Indonesia. Kritik atas belum optimalnya peran akuntan dalam mendorong praktik bisnis berkelanjutan, memunculkan ide pentingnya sustainability accounting. Berbagai kendala dalam upaya pengembangan sustainability accounting telah dibahas dalam beberapa review atas artikel sustainability accounting internasional. Lalu bagaimana dengan di Indonesia? Penelitian ini bertujuan mengungkapkan tantangan pengembangan publikasi ilmiah dan pengajaran sustainability accounting di Indonesia. Untuk mencapai tujuan penelitian, dilakukan review dengan pendekatan interpretive atas artikel-artikel terkait sustainability accounting di Indonesia dalam dua dekade terakhir. Penelitian ini mengungkapkan bahwa tantangan yang dihadapi antara lain: (1) rerangka konseptual yang ada belum cukup mendukung pelaporan tanggung jawab sosial dan lingkungan perusahaan, (2) belum adanya standar yang berlaku umum mengenai terminologi dan cara pengukuran sustainability accounting, dan (3) kurang dieksplorasinya teori stakeholder, legitimasi, kontrak sosial dan institusional dalam upaya menjelaskan praktik sustainability accounting. Artikel ini berkontribusi dengan menawarkan beberapa pendekatan untuk mengembangkan lebih jauh publikasi ilmiah dan pengajaran sustainability accounting di Indonesia.Kata kunci: akuntansi sosial, akuntansi hijau, akuntansi keberlanjutan

PRAKTIK CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INTERCONTINENTAL BALI RESORT HOTEL: EKSPLORASI BERBASIS PENDEKATAN FILOSOFI TRI HITA KARANA Gina Putri Dianti; Luh Putu Mahyuni
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Praktik Corporate Social Responsibility (CSR) pada InterContinental Bali Resort Hotel: Eksplorasi Berbasis Pendekatan Filosofi Tri Hita Karana. Penelitian ini bertujuan untuk mengeksplorasi persepsi pengambil kebijakan penting terhadap CSR, motivasi pelaksanaan CSR, bentuk-bentuk praktik CSR, proses penganggaran CSR dan pelaporan CSR. Filosofi Tri Hita Karana digunakan sebagai panduan melakukan eksplorasi mengingat bahwa filosofi ini telah memperoleh legitimasi hukum berupa berbagai peraturan daerah yang mensyaratkan penerapan praktik keberlanjutan berlandaskan Tri Hita Karana. Wawancara mendalam dilakukan terhadap para pengambil kebijakan penting terkait CSR kemudian data dianalisis dengan pendekatan penelitian kualitatif untuk menjawab pertanyaan penelitian. Penelitian ini mengindikasikan bahwa: (1) CSR masih dipandang sebagai tanggung jawab moril untuk menjaga keharmonisan hubungan dengan masyarakat sekitar, (2) CSR dimotivasi oleh keinginan internal manajemen untuk berbagi dengan masyarakat sekitar tanpa bermaksud mengaitkannya dengan upaya meningkatkan pendapatan, (3) praktik-praktik CSR secara umum dapat dikelompokkan ke dalam katagori sesuai filosofi Tri Hita Karana (praktik terkait upaya mendukung kegiatan ibadah keagamaan, menjaga harmoni dengan masyarakat dan menjaga lingkungan alam), (4) CSR diperlakukan lebih sebagai biaya insidental sehingga tidak ada proses penganggaran yang baik, (5) CSR belum diungkapkan secara maksimal. Kata Kunci: CSR, Tri Hita Karana, eksplorasi praktik CSR

PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INDUSTRI PERHOTELAN: STUDI KASUS PADA THE TANJUNG BENOA BEACH RESORT Ni Kade Ayu Lisa Dwiyanti; Luh Putu Mahyuni
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

The Implementation of Corporate Social Responsibility (CSR) in the Hospitality Industry: Case of the Tanjung Benoa Beach Resort. The purpose of this study is to investigate motivation for CSR, CSR practices, and the impact of CSR practices at the Tanjung Benoa Beach Resort Hotel. The type of data used was primary and secondary data. Data were collected using interviews and documentation. Qualitative analysis was applied to analyze the data. The results of this study are: 1) The Tanjung Benoa Beach Resort implements CSR to maintain harmonious relationship with the local society and to improve profit; 2) The types of CSR practices carried out at the Tanjung Benoa Beach Resort, namely: philanthropy-related CSR, environment-related CSR, CSR practices on education, CSR practices to employees; 3) The implementation of CSR at the Tanjung Benoa Beach Resort Hotel has positive impact in improving relationship with the local community, employees and in reducing operating costs, hence improve profit.Keywords: Motivation for CSR, CSR practices, the impact of CSR

Co-Authors A A Made Pradnya Darsika A A Sagung Mirah Padmadewi AA Istri Indah Paristya Gunanti Abdiarta, Anak Agung Gede Adi Sentana Putra, Agus Agus Fredy Maradona Anak Agung Gede Agung Adnya Prasta Anak Agung Gede Eka Subama Putra Anak Agung Made Sastrawan Putra Anak Agung Made Sastrawan Putra Anak Agung Made Sastrawan Putra Anak Agung Made Sastrawan Putra Anak Agung Ngurah Eddy Supriyadinata Gorda Anak Agung Putu Putra Mahendra Andy Rizhaldi Anggoro Fajar Gandajati Angreni, Dede Dwi Ardell Hugo Gunawan Ariwangsa, I Wayan Artaningih, Ni Komang Sri Bidi, Ermenilda Sedo Cahya Utami, Putu Aninditha Catur Wijaya, Stefanus Cahya Charles Triyono Mula Deli, Mazzlida Mat Desak Made Wulandewi Desak Made Wulandewi Dewa Ayu Made Sinyoritha Anantha Dewi Dewa Made Agus Satriawan Dewi, Ni Made Dwi Rosiana Dewi, Ni Putu Manik Cempaka Gede Sri Gede Sri Darma Gina Putri Dianti Gorda, A.A.A. Ngr Sri Rahayu Gusi Putu Lestara Permana Hayu Mas Wrespatiningsih Hendhana, Sandra I Gede Ananda Wibawa Putra I Gst Kt A Andri Kurniaditama i gusti ayu agung tistha dewi I Gusti Ayu Diah Perayunda I Gusti Ngurah Rai Pramana I Gusti Putu Fajar Pala Seraya I Kadek Agus Windu Adi I Made Bagus Lawa Pradnyanthya Wartika I Made Chandra Mandira I Made Sandi Pria Winarta I Made Sindhu Yoga I Nengah Wirsa I Putu Adhi Saputra I Putu Andi Wirawan I Wayan Arta Setiawan I Wayan Arta Setiawan I Wayan Arta Setiawan I Wayan Ruspendi Ida Ayu Agung Arthamevia Prama Iswari Ida Ayu Oka Martini Ida Bagus Surya Respati Ida Bagus Teja Pramana Iswara S, I Made Ardhy Kusuma Ivan Ardiyanto Wiguna Jagat Sriastiti, Putu Ayu Candra Juniari, Ni Wayan Kadek Dwi Cahyawan Kadek Novayanti Kusuma Dewi Kaffaso, Yoseph Vernon Suardi Kenny Adinata Gumi Kezia Bunga Indah Komang Adi Tresna Putra Komang Budi Artawan Putra Komang Sukadana Komang Trianingsih Krismajayanti, Ni Putu Ari Kristina Dewi, I Gusti Ayu Agung Lestari, Ni Wayan Marchella Ernita Luh Ayu Trisna Dewi Luh Putu Ratna Luh Putu Yulika Rara Gayatri Made Aria Pramana Made Mulyadi Mahendra, I Wayan Yoga Praditya Mariarta, I Kadek Muhammad Chayyan Bagaskara Musa, Sulaiman Nadia Ferina Ngurah Arya Kusuma Ni Gusti Ayu Pitria Ni Kade Ayu Lisa Dwiyanti Ni Kadek Cahyani Ni Kadek Ratna Dewi Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Ketut Sri Ardani Ni Komang Arista Dewi Ni Komang Sri Artaningih Ni Luh Novi Arianti Ni Luh Putu Ari Dharma Laksmi Ni Luh Yogiswari Ananda Laksmi Ni Made Ayu Mila Paramitha Ni Made Dhian Rani Yulianti Ni Made Kariana Rosi Ni Made Lamita Sari Ni Made Prilia Suyatmini Ni Made Santika Krisna Diari Ni Made Sepiyentia Angdwia Sari Ni Nyoman Mira Cahyani Ni Nyoman Sunariani Ni Putu Ariasih Ni Putu Ayu Wulan Purnama Dewi Ni Putu Budiadnyani Ni Putu Jesika Novianti Ni Putu Lissa Angga Christina Ni Wayan Eka Puspitaningsih Novia Eka Sariantono Oyagi Ryusuke Pambudi, Yohanes Niko Santoso Parditha, I Putu Pipin Oktapiani, Ni Made Puspitasari, Ni Komang Dian Ratih Putra, Dewa Putu Bagus Dharma Putra, I Gede Ananda Wibawa Putra, I Made Dwija Pramana Putu Arie Anggadyasa Putu Feby Eka Kawi Tantra Putu Vera Wulandari Putu Wahyadyatmika, Ida Bagus Raharja, Komang Aris Rahman, Supriadi Resmini, Komang Tri Respati, Ida Bagus Surya Rinaldi, Vincent Rosita, Yulia Sarah Raharjo Sarchan, Billy Sari, Ni Luh Kade Dwi Purnama Satyawati, Anak Agung Ayu Sedana, I Made Rai Arya Setiari, Santi Setiawan, I Wayan Arta Suardana, I Wayan Arya Suastiari, Ni Kadek Sisi Suparna, I Komang Teo, Yusta Suryono Afri Trisna Aditya Usman Fadli Wahyudi, Jason Wardana, I Wayan Adhitya Kusuma Wibawati, Erni Wibisana Sudarta, Ida Bagus Wiguna, Ivan Ardiyanto Wiryana, Kadek Velia Sita Devi Wulansari, Ida Ayu Komang Yulia Rossa Indah Yusta Suryono Afri Teo

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