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All Journal Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Social Science and Business Mimbar Ilmu JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Kompetif International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Artha Satya Dharma Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Seminar Nasional Aplikasi Iptek (SINAPTEK) International Journal of Application on Economics and Business Jurnal Akademik Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Erik Trisnawati, Ni Luh De
Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, DAN INFORMASI ASIMETRI TERHADAP BUDGETARY SLACK Sari Dewi, Mertyani; Trisnawati, Ni Luh De Erik
Jurnal Akuntansi Kompetif Vol. 4 No. 2 (2021): Isu Terkini Akuntansi: Lingkungan, Syariah, dan Kinerja Ekonomi Nasional
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i2.663

Abstract

Hasil penelitian menunjukkan bahwa Partisipasi Anggaran berpengaruh terhadap Budgetary Slack pada PT BPR Indra Candra Singaraja sebesar 0,352 unit atau sebesar 22,9% dengan hasil pengujian hipotesis dengan menggunakan T-Test didapatkan bahwa t-hitung > t-tabel (4.770 > 1.656). Pengaruh Budget Emphasis terhadap Budgetary Slack pada PT BPR Indra Candra Singaraja sebesar 0,302 unit atau sebesar 19,8% dengan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,243 > 1,288), Asimetri Informasi pada Senjangan Anggaran pada PT BPR Indra Candra Singaraja memiliki nilai regresi sebesar 0,324 satuan atau 18,9% dengan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (2,880 > 1,656), partisipasi anggaran, Anggaran Penekanan dan Informasi Kesenjangan Anggaran Asimetri pada PT BPR Indra Candra Singaraja memiliki nilai F hitung > F tabel dengan uji F-Test didapatkan bahwa f hitung > f tabel (67.322 > 3,07). Hasil penelitian ini menunjukkan adanya pengaruh positif Partisipasi Anggaran, Penekanan Anggaran dan Asimetri Informasi terhadap Senjangan Anggaran pada PT BPR Indra Candra Singaraja.
Sistem Pengelolaan Persediaan Barang Dagang Pada UMKM Ni Luh De Erik Trisnawati; Ketut Suryaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7651

Abstract

This research aims to understand the inventory management system for retail goods at UMKM Sari Rasa, which operates in the wholesale and retail sector of snack nuts, particularly kapri nuts. This study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The research results explain that the global recording system at UMKM Sari Rasa indicates that the business has not implemented a detailed inventory system, leading to discrepancies which ultimately risk inconsistencies between the recorded data and physical condition of the goods in the warehouse. The researcher applies a perpetual inventory recording system using the FIFO (First In First Out) method, which can record inventory flows in real-time, prioritizing older stock for sale, and minimizing damage to goods due to ineffective inventory management. Researchers also compiled SOPs and flowcharts for storing goods as operational guidelines for the warehouse section.
Memaksimalkan Pengelolaan Keuangan Badan Usaha Milik Desa Trisnawati, Ni Luh De Erik; Trisnadewi, Ni Kadek Ayu; Sanjaya, Ni Made Wulan Sari; Kasih, Ni Luh Sri
Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 3 (2022): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v3i3.1370

Abstract

Tujuan positif dari semangat pendirian BUMDes yang mengutamakan kemandirian desa dan kesejahteraan masyarakat ditunjukkan melalui pentingnya pengelolaan keuangan yang baik, namun dalam praktiknya banyak kendala yang terjadi. Beberapa BUMDes sulit berkembang karena keterbatasan sumberdaya para pengurus. Masalah yang paling mendesak yang dihadapi saat ini adalah masih terbatasnya pengetahuan pengurus termasuk Ketua BUMDes dalam memahami pengelolaan keuangan dan menilai hasil kinerja keuangan BUMDes dalam satu periode. Ketidakmampuan dalam memahami pengelolaan keuangan berdampak pada sulitnya memutuskan kegiatan pengelolaan dana yang berdampak pada kurang maksimalnya kinerja yang pada akhirnya mempengaruhi tingkat kesehatan BUMDes. Kegiatan pengabdian masyarakat ini diawali dengan melakukan kunjungan ke pihak pengurus BUMDes. Berdasarkan hasil indentifikasi permasalahan yang dihadapi maka kegiatan pengabdian ini fokus pada memberikan pelatihan tentang bagaimana pengelolaan keuangan pada BUMDes dan emberikan pelatihan analisis kinerja keuangan BUMDes menggunakan analisis rasio keuangan. Hasil kegiatan pelatihan menunjukkan peningkatan kemampuan para pengurus BUMDes terutama ketua BUMDes dalam melakukan pengeloaan keuangan yang lebih tepat. Salah satu kemampuan yang terlihat tercapai adalah pemahaman mengenai tahapan pengelolaan keuangan yang harus dilakukan dan kemampuan memahami tahapan melakukan analisis kinerja keuangan. Keberhasilan BUMDes dalam pengelolaan keuangannya akan berdampak pada kinerja keuangan dan tingkat kesehatannya. Untuk mengetahui kinerja keuangan BUMDes maka perlu dilakukan analisis terhadap laporan keuangan yang telah disusun. Kata Kunci: Pengelolaan Keuangan, Kinerja Keuangan, BUMDes
Penerapan Green Accounting: Strategi Keberlanjutan Dan Implikasinya Terhadap Kinerja Keuangan Ni Luh De Erik Trisnawati; Komang Aryasa
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 6 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/5j9agq72

Abstract

This study aims to analyze the implementation of green accounting as a sustainability strategy in the villa industry and its implications for financial performance, as measured by the profitability ratios of Return on Assets (ROA) and Return on Equity (ROE). The research adopts a descriptive quantitative approach, with data collected through interviews, direct observations, and documentation of Villa Sanglung’s financial reports for the period 2021–2024. The green accounting indicators examined include energy efficiency, water management, waste management, environmental costs, and environmental reporting. The findings indicate that the implementation of green accounting contributes to a more systematic identification and management of environmental costs, thereby supporting improvements in operational efficiency and asset utilization. Although the average ROA and ROE remain relatively low, each at 0.96%, this condition is influenced by seasonal factors such as the low season and the suboptimal management of environmental costs. Nevertheless, the integration of green accounting practices demonstrates the potential to enhance profitability and overall financial performance in the long term. Therefore, this study recommends strengthening the implementation of green accounting as a sustainability-oriented strategy to improve competitiveness and ensure business continuity within the villa industry.
Analysis Of Profitability, Good Corporate Governance And Audit Quality On Audit Delay Ni Kadek Ayu Trisnadewi; Ni Luh De Erik Trisnawati; Riana Dewi Kartika
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.430

Abstract

This study aims to determine the effect of financial performance on stock prices in This study aims to determine the Effect of Profitability, Good Corporate Goernance Structure, and Audit Quality on Audit Delay in Manufacturing companies on the Indonesia Stock Exchange (IDX) which provide audited financial report data by accessing and downloading the official website of the Indonesia Stock Exchange via the website www.idx. co.id. The sampling technique used in this study was carried out by purposive sampling. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The total population that researchers used in this study were 168 companies. The data analysis technique used in this study starts from . Classical Assumptions Test. This study conducted normality, heteroscedasticity, and multicollinearity tests using the SPSS for windows version 25. After that, Descriptive Analysis was carried out. This study shows the results that the first hypothesis, namely profitability has a significant negative effect on audit delay. The second hypothesis is that the structure of good corporate governance has a significant negative effect on audit delay and has been verified. The third hypothesis is that audit quality has a significant negative effect on audit delay. Furthermore, the hypothesis proposed in this study, namely profitability, good corporate governance structure and audit quality have a significant effect on audit delay tested for truth.
Pertumbuhan Laba Dilihat dari Green Banking dan Kredit Macet pada Perbankan yang Terdaftar di Bursa Efek Indonesia Ni Luh De Erik Trisnawati; Ni Komang Sukreni
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 4 No. 2 (2025): Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v4i2.4016

Abstract

The purpose of this study is to determine the effect of green banking, bad debts on profit growth. This study uses secondary data and time series conducted on banking sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses a quantitative approach. The population in this study were banking companies listed on the Indonesia Stock Exchange, totaling 12 companies. Based on the results of the analysis that have been explained in the path coefficients table, it is known that the effect of green banking on profit growth is positive and insignificant where the original value of the calculated t value is 1.054 <t table 2.032 with a p-value or significant value of 0.142> 0.050, which shows that the first hypothesis that green banking has an effect on profit growth in banking listed on the IDX is rejected. Based on the results of the analysis that have been explained in the path coefficients table, it is known that the effect of bad debt on profit growth is positive and insignificant where the calculated t value is 1.648 <t table 2.032 with a p-value or significance of 0.109> 0.050, where this shows that the second hypothesis which says that bad debt has an effect on profit growth in banking listed on the IDX is rejected.
Analysis Of Profitability, Good Corporate Governance And Audit Quality On Audit Delay Ni Kadek Ayu Trisnadewi; Ni Luh De Erik Trisnawati; Riana Dewi Kartika
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.430

Abstract

This study aims to determine the effect of financial performance on stock prices in This study aims to determine the Effect of Profitability, Good Corporate Goernance Structure, and Audit Quality on Audit Delay in Manufacturing companies on the Indonesia Stock Exchange (IDX) which provide audited financial report data by accessing and downloading the official website of the Indonesia Stock Exchange via the website www.idx. co.id. The sampling technique used in this study was carried out by purposive sampling. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The total population that researchers used in this study were 168 companies. The data analysis technique used in this study starts from . Classical Assumptions Test. This study conducted normality, heteroscedasticity, and multicollinearity tests using the SPSS for windows version 25. After that, Descriptive Analysis was carried out. This study shows the results that the first hypothesis, namely profitability has a significant negative effect on audit delay. The second hypothesis is that the structure of good corporate governance has a significant negative effect on audit delay and has been verified. The third hypothesis is that audit quality has a significant negative effect on audit delay. Furthermore, the hypothesis proposed in this study, namely profitability, good corporate governance structure and audit quality have a significant effect on audit delay tested for truth.
Memaksimalkan Pengelolaan Keuangan Badan Usaha Milik Desa Ni Luh De Erik Trisnawati; Ni Kadek Ayu Trisnadewi; Ni Made Wulan Sari Sanjaya; Ni Luh Sri Kasih
Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 3 (2022): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v3i3.1370

Abstract

Tujuan positif dari semangat pendirian BUMDes yang mengutamakan kemandirian desa dan kesejahteraan masyarakat ditunjukkan melalui pentingnya pengelolaan keuangan yang baik, namun dalam praktiknya banyak kendala yang terjadi. Beberapa BUMDes sulit berkembang karena keterbatasan sumberdaya para pengurus. Masalah yang paling mendesak yang dihadapi saat ini adalah masih terbatasnya pengetahuan pengurus termasuk Ketua BUMDes dalam memahami pengelolaan keuangan dan menilai hasil kinerja keuangan BUMDes dalam satu periode. Ketidakmampuan dalam memahami pengelolaan keuangan berdampak pada sulitnya memutuskan kegiatan pengelolaan dana yang berdampak pada kurang maksimalnya kinerja yang pada akhirnya mempengaruhi tingkat kesehatan BUMDes. Kegiatan pengabdian masyarakat ini diawali dengan melakukan kunjungan ke pihak pengurus BUMDes. Berdasarkan hasil indentifikasi permasalahan yang dihadapi maka kegiatan pengabdian ini fokus pada memberikan pelatihan tentang bagaimana pengelolaan keuangan pada BUMDes dan emberikan pelatihan analisis kinerja keuangan BUMDes menggunakan analisis rasio keuangan. Hasil kegiatan pelatihan menunjukkan peningkatan kemampuan para pengurus BUMDes terutama ketua BUMDes dalam melakukan pengeloaan keuangan yang lebih tepat. Salah satu kemampuan yang terlihat tercapai adalah pemahaman mengenai tahapan pengelolaan keuangan yang harus dilakukan dan kemampuan memahami tahapan melakukan analisis kinerja keuangan. Keberhasilan BUMDes dalam pengelolaan keuangannya akan berdampak pada kinerja keuangan dan tingkat kesehatannya. Untuk mengetahui kinerja keuangan BUMDes maka perlu dilakukan analisis terhadap laporan keuangan yang telah disusun. Kata Kunci: Pengelolaan Keuangan, Kinerja Keuangan, BUMDes
Co-Authors Anggreana, Kadek Phina Ayu Trisnadewi, Ni Kadek Budiasni, Wayan Novi Desak Kadek Irma Wahyuni Dewa Ayu Putu Yulia Ardiani Gede Widiadnyana Pasek Gede Widiastina Gorda, A. A. N. Oka Suryadinatha I Putu, Soni Pariascana Kartika, Riana Dewi Kartika, Riana Dewi Kasih, Ni Luh Sri KETUT SUMERDANA Ketut Suryaningsih Komang Aryasa Komang Ayu Parwati Luh Puspita Dewi Luh Puspita Dewi Mertyani Sari Dewi ., Mertyani Sari Dewi Ni Komang Sukreni Ni Komang Sukreni Ni Komang Sukreni Ni Made Rianita Ni Made Wulan Sari Sanjaya Ni Putu Ari Aryawati Ni Wayan Novi Budiasni . Nuryani, Ni Nyoman Juli Prabandari, Luh Putu Cintya Putu Eka Nopiyani . Riana Dewi Kartika Riana Dewi Kartika Sarbaeni Sarbaeni Septiari, Ketut Fransiska Soni Pariascana I Putu Sri Ayuni, Ni Made Suryaningsih, Ketut Wandira, Ketut Ayu