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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer SOLUSI Widya Akuntansi dan Keuangan Paulus Journal of Accounting (PJA) International Journal on Social Science, Economics and Art Perspektif Akuntansi Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Inovasi Akuntansi Journal of Innovative and Creativity SENEMA
Ketut, Sunarwijaya
Mahasarswati University Denpasar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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DIGITALISASI SISTEM PENCATATAN DAN PENGELOLAAN PENDAPATAN JASA SERTIFIKASI PADA PT. BALI TRISTAR INTERNASIONAL I Ketut Sunarwijaya; Dimas Adi Kusuma
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan efisiensi dan akurasi pengelolaan administrasi keuangan melalui digitalisasi sistem pencatatan dan pengelolaan data pendapatan jasa sertifikasi pada PT. Bali TriStar Internasional. Sebelum program ini dilaksanakan, proses pencatatan pendapatan masih berpusat pada tim accounting dan belum sepenuhnya terdigitalisasi, sehingga menyebabkan keterlambatan dalam rekapitulasi laporan, potensi kesalahan input data, serta keterbatasan dalam melakukan monitoring dan analisis pendapatan secara berkala. Kegiatan pengabdian ini meliputi tujuh program utama, yaitu pelatihan digitalisasi sistem pencatatan pendapatan harian jasa sertifikasi, pendampingan penyajian rekapitulasi pendapatan periode bulanan, pelatihan pengelompokan pendapatan berdasarkan jenis layanan sertifikasi, penyuluhan penyajian grafik tren pendapatan dan frekuensi layanan, pengarahan pengelolaan arsip dan rekap dokumen pendapatan, evaluasi pengelolaan data pendapatan jasa sertifikasi, serta sosialisasi penerapan disiplin pencatatan pendapatan. Metode pelaksanaan kegiatan meliputi observasi, pelatihan, praktik langsung, pendampingan, dan evaluasi. Hasil program menunjukkan adanya peningkatan kemampuan staf administrasi dalam memanfaatkan Google Spreadsheet untuk melakukan pencatatan, pengolahan, dan analisis data pendapatan secara lebih sistematis dan terintegrasi. Implementasi sistem digital ini mampu meningkatkan efisiensi kerja, akurasi pencatatan, transparansi informasi, serta mendukung pengambilan keputusan administrasi keuangan secara lebih efektif dan berbasis data.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada LPD di Kecamatan Petang I Kadek Aryawan; I Ketut Sunarwijaya; Ni Putu Lisa Ernawatiningsih
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6885

Abstract

Since the evening LPD plays a role for the community, the LPD should continue to improve its performance every day in order to improve the well-being of the community. In order for LPD to best serve its customers, LPD managers must make wise use of developments in information technology. The population of this survey is all his LPD staff throughout the Petang District and units related to Accounting Information Systems. The sample for this survey was determined by a targeted sampling method with a total of 66 respondents, and the data for the survey were obtained from the questionnaire distribution results and analyzed using multiple linear regression methods. As a result, the top management's support did not affect the performance of LPD's accounting information system in Petang Province, and the formalization of system development did not affect the performance of LPD's accounting information system in Petang Province. The quality of the information system had a positive impact on the performance of his LPD's accounting information system in Petang district, and the size of the organization had a positive effect on the performance of his LPD's accounting information system in Petang district. The existence of the Steering Committee does not affect the performance of the accounting information system of the Pétain District LPD.
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions I Gede Cahyadi Putra; I Ketut Sunarwijaya; I Gusti Ngurah Bagus Gunadi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District Ni Luh Intan Danayanti; Nyoman Kusuma Adnyana Mahaputra; I Ketut Sunarwijaya
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.830

Abstract

This study aims to determine the effect of the application of internal control structures on the efficiency of lending. This research was conducted in all savings and loan cooperatives of Sukawati Subdistrict registered with the Gianyar Regency Cooperative Service. The sampling technique used is saturated sampling. The sample in this study amounted to 68 respondents from 34 populations. The data analysis technique is multiple linear regression analysis. The results showed the control environment, risk assessment, and monitoring variables had a positive effect on the efficiency of lending. Whereas Control, Information and Communication activities do not affect the efficiency of credit distribution to savings and loan cooperatives.
Enhancing the Competitive Advantage and Perceived Financial Performance of SMEs: A Quadruple Helix Model Approach I Dewa Made Endiana; Luh Komang Merawati; I Ketut Sunarwijaya
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1656

Abstract

Purpose – The growth of SMEs still requires support from various parties, including the implementation of policies, to ensure they make a significant contribution to economic development. The current problem is the weak ability of human resources, particularly in creativity and innovation, which negatively affects competitive advantage and business performance. The focus of this research is to identify factors that can improve the competitiveness and performance of SMEs from the perspective of the quadruple helix model. Design/methodology/approach – The population of this study is SMEs in Bali, with a total of 122,941 spread across 9 districts. The sampling technique used is stratified random sampling, with a sample of 399 SMEs. The analysis technique used is SEM PLS with SmartPLS. Finding/Results – Based on the analysis, three pillars of the quadruple helix-intellectuals, government, and the business sector show a positive and statistically significant association with the perceived financial performance of SMEs. In contrast, the civil society pillar does not exhibit a direct association with the perceived financial performance of SMEs. Furthermore, competitive advantage was found to be closely linked to improved financial outcomes for SMEs. Conclusion – The three pillars of the quadruple helix—intellectuals, government, and the business sector—demonstrate a positive and statistically significant association with improved perceived financial performance among SMEs, with the business sector component showing the strongest association. Meanwhile, competitive advantage is a crucial mediator; external support does not automatically yield benefits unless SMEs can transform it into an independent competitive advantage, such as product uniqueness or cost efficiency.
A SYSTEMATIC LITERATURE REVIEW OF RELATIVE VALUE I Ketut Sunarwijaya sunar; I Ketut Yadnyana Yadnyana; Dewa Gede Wirama Dewa Gede Wirama; I Gde Ary Wirajaya I Gde Ary Wirajaya
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.18263

Abstract

Previous studies on firm value have rarely focused on relative value, making it an interesting research area. This study aims to examine the development of research focusing on relative value measured using price to book value and price earnings ratio by conducting a systematic literature review. The data is analyzed using a qualitative approach based on an empirical review of several reputable journals involving the examination of journals published between 2014 and 2023. The results of this study offer a comprehensive review of relative value developments over the past decade. The research addresses gaps in the existing literature and acts as a valuable reference for future investigations on relative value. This research has broad implications for informing decision makers, practitioners, and policymakers, emphasizing the need for a holistic approach in understanding the various practical aspects of relative value.
Karakteristik Perbankan dan Nilai Perusahaan: Analisis pada Emiten di Bursa Efek Indonesia Anak Agung Putu Gede Bagus Arie Susandya; I Ketut Sunarwijaya
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1117

Abstract

Penelitian ini menganalisis faktor internal bank terhadap nilai perusahaan pada emiten perbankan di Bursa Efek Indonesia periode 2021–2023. Enam variabel independen yang diuji meliputi kecukupan modal (KM), umur perusahaan (UMP), ukuran perusahaan (UP), keputusan investasi (KI), pertumbuhan perusahaan (PP), dan kebijakan hutang (KH), sedangkan nilai perusahaan diukur dengan Tobin’s Q. Sampel ditentukan secara purposive terhadap 45 bank sehingga diperoleh 135 observasi. Data sekunder dari laporan tahunan diolah menggunakan regresi linier berganda, didahului uji asumsi klasik (normalitas, multikolinearitas, autokorelasi, heteroskedastisitas). Hasil menunjukkan rasio kecukupan modal dan pertumbuhan perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan umur perusahaan, keputusan investasi, dan kebijakan utang tidak berpengaruh terhadap nilai perusahaan. Temuan ini menegaskan relevansi teori sinyal: permodalan yang kuat dan kapasitas bertumbuh menjadi sinyal kredibel bagi investor, sementara usia, skala aset, kebijakan hutang, dan keputusan investasi belum terbukti memengaruhi valuasi pada horizon pengamatan. Implikasi manajerial menekankan prioritas penguatan permodalan, strategi pertumbuhan berkualitas, serta transparansi kinerja dan manajemen risiko. Penelitian lanjutan disarankan memasukkan indikator profitabilitas dan risiko perusahaan serta faktor makroekonomi guna meningkatkan tingkat akurasi model. This study analyzes internal bank factors affecting firm value among banking issuers listed on the Indonesia Stock Exchange for the 2021–2023 period. Six independent variables are examined—capital adequacy (KM), firm age (UMP), firm size (UP), investment decisions (KI), firm growth (PP), and debt policy (KH)—while firm value is measured using Tobin’s Q. The sample was determined purposively to include 45 banks, yielding 135 observations. Secondary data from annual reports were processed using multiple linear regression, preceded by classical assumption tests (normality, multicollinearity, autocorrelation, heteroskedasticity). The results show that the capital adequacy ratio and firm growth have a positive effect on firm value, whereas firm age, investment decisions, and debt policy do not affect firm value. These findings affirm the relevance of signaling theory: strong capitalization and growth capacity provide credible signals to investors, while age, asset scale, debt policy, and investment decisions have not been proven to influence valuation within the observation horizon. Managerial implications emphasize prioritizing capital strengthening, strategies for quality growth, and transparency in performance and risk management. Future research is advised to include risk indicators as well as macroeconomic factors to improve the model’s accuracy.
KETEPATAN PEMBERIAN OPINI AUDIT: KAJIAN BERDASARKAN PENGETAHUAN, KEAHLIAN, PENGALAMAN DAN KOMPETENSI AUDITOR I Gede Cahyadi Putra; I Ketut Sunarwijaya; Ni Wayan Aristiana Wati
Solusi Vol. 18 No. 2 (2020): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i2.2304

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan akuntansi dan auditing, keahlian, pengalaman, dan kompetensi auditor   terhadap ketepatan pemberian opini audit pada Kantor Akuntan Publik di Bali. Populasi pada penelitian ini adalah sebanyak 13 Kantor Akuntan Publik dengan jumlah responden sebanyak 112   orang. Metode penentuan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan auditing dan keahlian audit berpengaruh positif terhadap ketepatan pemberian opini audit sedangkan pengalaman dan kompetensi auditor tidak berpengaruh.  Kata kunci: opini audit, pengetahuan, keahlian, pengalaman, kompetensi.
Co-Authors Abd. Rasyid Syamsuri Anak Agung Putu Gede Bagus Arie Susandya Arista, Putu Diah Darmaputri, Ni Wayan Arie Dewa Gede Wirama Dewa Gede Wirama Dimas Adi Kusuma Dwiastari, Gek Ayu Sindy Ernawatiningsih, Ni Putu Lisa Gayatri, Ni Wayan Pebry Diyan Gek Yunita Dewi Endika I Dewa Made Endiana I Gde Ary Wirajaya I Gde Ary Wirajaya I Gede Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Aryawan I Ketut Yadnyana Yadnyana I Nyoman Kusuma Adnyana Mahaputra I Putu Edy Arizona Ida Ayu Satwika Dewi Luh Komang Merawati Made Kartika Devani Mahawerdi, I Komang Agus Mirah Dwisyana Pabandari, A.A.A. Ni Luh Intan Danayanti Ni Made Mahardini Ni Nyoman Ayu Purwita Lestari Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Wayan Aristiana Wati Ni Wayan Pebry Diyan Gayatri Novia Elza Putri Kumalasari Nyoman Kusuma Adnyana Mahaputra Paramitha, Desak Gede Pradnyani Putu Novia Hapsari Ardianti Rahma Ayu Prihadi Sayu Made Putri Witari