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All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati International Journal of Community Service Learning WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal STEI Ekonomi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science MOVE: Journal of Community Service and Engagement Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Journal of Entrepreneurial and Business Diversity Jurnal Riset Akuntansi Warmadewa Loka: Journal Of Environmental Sciences Karya Nyata: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Indriyani, Ni Made Vita
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh kinerja keuangan terhadap nilai perusahaan pada perusahaan real estate di Bursa Efek Indonesia Ni Putu Diah Prabawati; I Wayan Gde Yogiswara Darma Putra; Ni Made Vita Indriyani
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.431

Abstract

This study aims to examine the influence of financial performance on the value of companies in real estate companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Financial performance was measured using profitability proxied by Return on Assets (ROA), Liquidity with Current Ratio (CR), Solvency with Debt to Equity Ratio (DER), and activities with Total Asset Turnover (TATO), while company value was measured using Price to Book Value (PBV). This study uses a quantitative approach with secondary data in the form of annual financial statements and company share prices. The sample was determined through purposive sampling techniques so that 161 company observations from 92 companies were obtained during 3 years of observation. Data analysis was carried out by regression of panel data using E-views. The results of the study showed that solvency had a positive effect on the company's value. Profitability, liquidity, and activity had no effect on the company's value. These findings indicate that during the recovery period of the property sector, the market is more responsive to the company's funding structure than to profitability, short-term liquidity, or asset turnover efficiency.
Comparative Analysis of Cooperative Health Level Using the Camel Method Ni Made Vita INDRIYANI; I Wayan Gde Yogiswara Darma PUTRA
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1217

Abstract

Cooperatives are a means for the community to carry out savings and loans or transaction processes to meet needs. Cooperative health assessment is an assessment to measure the level of health of cooperatives that carry out savings and loan business activities, both conventional and Sharia. The implementation of health level assessments for cooperatives must be carried out at least once a year in accordance with the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016, concerning guidelines for assessing the health of savings and loan cooperatives and cooperative savings and loan units. The CAMEL analysis method aims to assess or measure the level of health of banking companies based on financial ratios that emphasize five aspects, namely capital, asset quality, management, income, and liquidity. CAMEL analysis is the aspect that most influences the financial condition of banks and cooperatives. Therefore, CAMEL analysis is a reference in assessing the stability of cooperatives.
Empowering MSMES in Sumerta Kauh Village to Support Decent Work and Economic Growth Ni Made Vita INDRIYANI; I Gst. B. Ngr. P. PUTRA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1614

Abstract

The development of micro, small, and medium enterprises (MSMEs) is the goal of multi-stakeholder partnerships. In the context of business groups, these partnerships will provide access to resources, knowledge, and broader networks. The partnership program aims to empower MSMEs in Sumerta Kauh Village. Sumerta Kauh Village is located in the East Denpasar District, Denpasar City, Bali Province. MSMEs in Sumerta Kauh Village are skilled in making Balinese snacks, but their production process is not continuous. Production. This program is implemented through training provided by experts. Experts first understand the manufacturing process for MSME products. After that, training is provided, providing materials on production and packaging. It is because the majority of group members work in offices, resulting in the group's suboptimal performance. Several issues exist within MSMEs, including: 1) Monotonous production and a lack of innovation, 2) Poorly organized accounting records, and 3) Lack of training and outreach for human resource development. Therefore, empowerment of MSMEs in Sumerta Kauh Village is necessary to support decent work in line with MSME objectives and to increase MSME economic growth.
Analisis Implementasi Green Accounting Berbasis Tri Hita Karana pada Pengelolaan Sacred Monkey Forest Sanctuary Anak Agung Erna Listya Dewi; Anak Agung Istri Pradnyarani Dewi; Ni Made Vita Indriyani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.112768

Abstract

Penelitian ini berfokus pada kajian penerapan green accounting yang dikaitkan dengan nilai-nilai Tri Hita Karana (THK) dalam pengelolaan kawasan wisata konservasi di Mandala Suci Wenara Wana (Sacred Monkey Forest Sanctuary), Ubud, Bali. Studi ini menggunakan pendekatan kualitatif melalui metode studi kasus untuk memahami praktik pengelolaan lingkungan dalam konteks kearifan lokal Bali. Informan penelitian dipilih secara purposive dan melibatkan pengelola kawasan, staf operasional, masyarakat lokal, serta wisatawan. Data penelitian diperoleh melalui wawancara, observasi lapangan, dan dokumentasi, kemudian dianalisis dengan model analisis interaktif Miles, Huberman, dan Saldaña. Temuan penelitian menunjukkan bahwa penerapan green accounting tercermin melalui berbagai aktivitas pengelolaan lingkungan, seperti pengalokasian biaya konservasi, pencatatan biaya lingkungan, pelaksanaan program sterilisasi satwa, pengolahan limbah melalui fasilitas kompos, serta pemeliharaan kawasan hutan. Praktik tersebut juga merefleksikan prinsip THK yang meliputi dimensi parahyangan, pawongan, dan palemahan, sehingga mendukung pengelolaan destinasi wisata berbasis konservasi yang berorientasi pada keberlanjutan.
Analysis of the Impact of Payroll Accounting and Service Charge on the Work Commitment of PT Samaja Bali Villas Employees I Made Samjaya RAJISTHA; Ni Putu RIASNING; Ni Made Vita INDRIYANI
Loka: Journal Of Environmental Sciences Vol. 2 No. 4 (2024): 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.
Pemberdayaan UMKM Desa Carangsari untuk Mendukung Smart Village: Wisata Berkelanjutan Ni Made Vita Indriyani; I Wayan Gde Yogiswara Darma Putra
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2026): September : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i3.3548

Abstract

Carangsari Village has great potential in developing local-based economic enterprises through culinary MSMEs, handicrafts, and active youth involvement to support the Smart Village initiative and sustainable tourism based on Tri Hita Karana. However, these MSMEs still face several challenges, particularly regarding financial recording, business management, low financial literacy (such as the absence of QRIS payment systems), and traditional marketing strategies. This community service program aims to empower MSMEs through training and mentoring in simple financial bookkeeping (manual and using the Sepran application/Ms. Excel), business governance and cost management strategies, QRIS digitalization, and digital marketing implementation. The implementation stages include preparation and observation, execution of training and mentoring, evaluation, reporting, and final submission. The results of this program indicate that the MSME partners are now capable of implementing simple financial accounting, utilizing third-party digital cash applications, adopting QRIS for real-time transactions, and expanding their market reach, which positively impacts family economic growth and sustainable village development.
Co-Authors Anak Agung Erna Listya Dewi Dewi, Anak Agung Istri Pradnyarani I Gst. B. Ngr. P. PUTRA I Ketut Wija Negara I Made Samjaya RAJISTHA I Wayan Gde Yogiswara Darma Putra I Wayan Rudiantara Kadek Dwi Septiantara Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Ketut Kembar Purnamasari Dewi Made Gede Wirakusuma Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Ratna Wahyu Lestari Ni Made Dian Widiasari Ni Putu Diah Prabawati PUTRA, Anak Agung Gede Wisnu Adi Pradana Putra, I Gst. B. Ngr. P. Riasning, Ni Putu Sumartini, Ade Ruly