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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Advances in Global Economics and Business Journal EKONOMIKA45 Dinamika Bursa : Jurnal Ekonomi dan Bisnis International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi SENEMA
Pradnyawati, Sagung Oka
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Principles of Good Corporate Governance on LPD Performance in Klungkung Regency Putu Kepramareni; Sagung Oka Pradnyawati; Ni Wayan Ratna Puspa Dewi
Advances in Global Economics and Business Journal Vol. 2 No. 1 (2021): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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

Abstract

This study explains and describes the influence relationship between Good Corporate Governance (GCG), which is corporate governance, and the performance of a financial institution in Bali Province, namely the Village Credit Institution (LPD). This study uses random sampling techniques in determining the sample where 162 respondents were obtained. The data source was obtained primarily through a questionnaire given to respondents from the LPD representing Klungkung Regency. The results showed that accountability in the principles of GCG had no effect on LPD performance in Klungkung Regency while transparency, responsibility, independence and fairness had a positive effect on LPD performance in Klungkung Regency.
MANAJEMEN LABA DAN ANALISIS FAKTOR YANG MEMPENGARUHINYA Sagung Oka Pradnyawati; Putu Kepramareni; Kadek Masyi
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.154 KB) | DOI: 10.38043/jiab.v6i1.3029

Abstract

Manajemen laba dan analisis faktor yang mempengaruhinya. Research ini bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi manajemen laba dengan menggunakan perencanaan pajak, leverage, ukuran perusahaan dan profitabilitas. Penelitian ini menggunakan data keuangan dari perusahaan manufaktur yang tercatat pada papan utama www.idx.co.id sebagai subjek utama. Hasil penelitian ini menunjukkan bahwa (1) perencanaan pajak tidak berpengaruh terhadap manajemen laba (2) profitabilitas berpengaruh positif terhadap manajemen laba (3) leverage  tidak berpengaruh terhadap manajemen laba, serta (4) ukuran perusahaan  tidak berpengaruh terhadap manajemen laba. Kata Kunci: Leverage, Manajemen Laba, Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan
FAKTOR-FAKTOR KEUANGAN DAN PERINGKAT OBLIGASI Sagung Oka Pradnyawati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i1.36

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor keuangan yakni profitabilitas, leverage, laba ditahan dan aliran kas operasi terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2019. Penelitian ini menggunakan data sekunder dengan jumlah sampel sebanyak 19 perusahaan pada sektor jasa. Metode pengumpulan data menggunakan observasi non partisipan dan teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil uji menunjukan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi sedangkan leverage, laba ditahan dan aliran kas operasi tidak berpengaruh terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia.
Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Putu Kepramareni; Sagung Oka Pradnyawati; I Komang Tri Mahendra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.151 KB) | DOI: 10.32535/ijafap.v5i2.1593

Abstract

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.659 KB) | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Internal Factors Affecting the Performance of Accounting Information Systems at the People’s Credit Bank (Study in Abiansemal Bali) Putu Kepramareni; Sagung Oka Pradnyawati; Ni Putu Sri Savitri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1490

Abstract

The Performance of the accounting information system is the result of processing the information system used by the user as well as the appraiser and evaluation of the implementation of the accounting information system used, by a company especially banking, in achieving the company’s goals. The performance of the accounting information system can be measured internally with indicators satisfaction with the use of the system and the use of the system itself. This study uses internal factors in the accounting information system to analyze their effect on the resulting performance. The study was conducted in the rural banking sector in Abiansemal Bali and obtained a sample of 40 by purposive sampling. The researcher is a non-participant observation and analyzes the data obtained using multiple linear regression. Keywords: Accounting Information System Performance, Information System Development Formalization, Internal Control System, Organization Size, Personal Engineering Ability
The Effect of Public Ownership on Timeliness of Financial Reporting Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ida Ayu Rayhita Santhi
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1469

Abstract

The timeliness of financial statement publication is important because it becomes the qualitative characteristics of useful information in supporting the relevance of the information. Besides how quickly a company publishes its financial statements will tend to affect the trust of financial statement users. This research aims to find the effect of public ownership on the timeliness of financial reporting. Total samples are 39 of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in a period of 2018-2020 and analyzed by Statistical Package for the Social Sciences (SPSS). This research finds that public ownership has no effect on the timeliness of financial reporting. The value of public ownership is low so that the public is not able to affect company policy, especially in the quality of a financial statements. Keywords: timeliness, public ownership, financial statements.
Analysis of the Effect Using Financial Ratios, Ownership and Corporate Size on Corporate Value in Food and Beverage Corporate Putu Kepramareni; Sagung Oka Pradnyawati; Komang Ayu Muliahati
International Journal of Applied Business and International Management Vol 8, No 1 (2023): April 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.186 KB) | DOI: 10.32535/ijabim.v8i1.2077

Abstract

The food and beverage industry experienced a decline in share prices in the 2018-2020 period. The stock price is an indicator in considering investment steps and is used as a reflection of the corporate's value. This research is causality with the main objective of obtaining empirical evidence related to the impact of several financial ratios, the size of a corporate and ownership factors on the high or low corporate value by using the subjects of the consumer goods sector which experience a significant decline in stock prices every year. The author uses financial ratio analysis, ownership and impact on corporate size in influencing the formation of corporate value. The authors found that financial ratios (liquidity and profitability) form a positive relationship to corporate value in contrast to leverage, managerial ownership, institutions and corporate size which do not show any significant effect on corporate value These findings add empirical evidence to the variables tested on their effect on corporate value. Keywords: Leverage, Liquidity, Profitability, Managerial Ownership, Institutional Ownership, Corporate Size, Corporate Value
PERANAN BAGIAN TELLER DAN CUSTOMER SERVICE DALAM MENINGKATKAN PELAYANAN DI LPD DESA ADAT KESIMAN Komang Tri Wahyuni; Sagung Oka Pradnyawati; Ida Ayu Made Sitha Soma Dwiyanti
Jurnal Nirta : Inovasi Multidisiplin Vol 2 No 2 (2023): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v2i2.26

Abstract

Lembaga Perkreditan Desa (LPD) Adat Kesiman adalah Lembaga Keuangan milik Desa Pakraman Kesiman yang bertempat diwilayah Desa Pakraman Kesiman yang meliputi 3 (tiga) Desa Dinas yaitu Kelurahan Kesiman, Desa Kesiman Petilan, dan Desa Kesiman Kertalangu, dan terdiri dari 32 Banjar Adat. Kehadiran LPD Desa Adat Kesiman membuat masyarakat memiliki akses untuk menyimpan dananya. Berdasarkan data profil pembukaan rekening rata – rata mata pencaharian masyarakat kesiman adalah pedagang atau pelaku UMKM. Kesulitan yang sering dihadapi oleh masyarakat kesiman adalah dalam mengelola keuangan (literasi keuangan). LPD Desa Adat Kesiman mengakomodasi permasalahan masyarakat dengan menawarkan Simpanan dan Deposito khususnya untuk pelaku UMKM. Kenaikan jumlah nasabah di LPD Desa Adat Kesiman yaitu rata-rata sebesar 8,5% di 2020. Kenaikan tertinggi ada di tahun 2021 yaitu sebesar 13%, ini tidak lepas dari peranan Bagian Teller dan Customer Service, yang membuat kepercayaan masyarakat terhadap LPD Desa Adat Kesiman semakin meningkat.
PENERAPAN KEGIATAN ACCOUNTING PADA BAGIAN ACCOUNT RECEIVABLE, ACCOUNT PAYABLE, DAN GENERAL CASHIER DI HOTEL HARRIS KUTA TUBAN Komang Tri Wahyuni; Sagung Oka Pradnyawati; Ni Luh Pramesta Ning Sri Utama Putri
Jurnal Nirta : Inovasi Multidisiplin Vol 2 No 2 (2023): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v2i2.27

Abstract

Pariwisata di Bali pasca pandemi meningkat pesat, ini dapat dilihat mulai  dibukanya objek wisata, seperti hotel, restoran, spa, dan lain lain.  Peningkatan jumlah wisatawan yang datang ke Bali, dimulai karena adanya kebijakan tanpa karantina di Bandara Internasional Ngurah Rai Bali. Ini sekaligus menjadi momentum pemulihan pariwisata Bali. Peningkatan kunjungan wisatawan dapat dilihat dari jumlah tingkat hunian kamar pada hotel di Bali. menggambarkan jumlah tingkat hunian kamar hotel (khususnya bintang 1-5) dari tahun 2020 hingga 2022. Rata-rata kenaikan kamar terjual di Hotel Harris Kuta Tuban sebesar 79% selama periode tahun 2020 hingga 2022, dimana kenaikan tingkat hunian tertinggi terjadi di tahun 2022 yaitu sebesar 139%. Ini merefleksikan keadaaan dimana pariwisata di Bali meningkat pesat. Berdasarkan fenomena di lapangan itu, maka menarik  untuk mengamati kegiatan akuntansi di industri hotel, khususnya di departemen accounting,  yaitu di bagian Account Receivable, Account Payable, dan General Cashier.
Co-Authors Anak Agung Adde Leony Devi Anak Agung Istri Leonika Darmaputri Apri Ani, Ni Kadek Irdian Astari, Ni Kadek Ayuni Febrinata, Putu Adella Gusti Ngurah Made Sunu Widya Adhika I Kadek Ade Gunawan I Ketut Alit Seputra I Ketut Sujana I Komang Tri Mahendra I Putu Sudana I.A Rayhita Santhi Ida Ayu Made Sitha Soma Dwiyanti Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kadek Masyi Komang Ayu Muliahati Komang Tri Wahyuni . Kusuma Dewi, Kadek Indah Lestari, Ni Kadek Mita Lilis Ariska Indrawati Luh Gde Pasek Puspa Dewi Luh Gde Pasek Puspa Dewi Luh Pasek Intan Rahmayani Made Ardinda Rika Pratiwi Ni Kadek Ayu Yuliantari Ni Kadek Ayuni Astari Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Komang Krishna Triratmani Ni Luh Pramesta Ning Sri Utama Putri Ni Luh Putu Widhiastuti Ni Luh Putu Yunita Ni Made Dwika Sari Ni Made Erna Wedayanti Ni Made Ria Pitasari Ni Nyoman Alit Swandewi Ni Putu Indah Kusumawati Ni Putu Indah Kusumawati Ni Putu Natasya Padma Dewi Ni Putu Sri Savitri Ni Putu Wulan Regina Utami Ni Wayan Ratna Puspa Dewi Putu Kepramareni Putu Keprameni Putu Sugiastuti Suryaningsih, Ni Wayan Ayu Yura Karlinda Wiasa Putri