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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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Internal Aspects in their Impact on the Quality of Financial Reports of Gianyar Village Credit Institutions (LPD) Sagung Oka Pradnyawati; Putu Kepramareni; Ni Putu Indah Kusumawati; Luh Gde Pasek Puspa Dewi
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2957

Abstract

No other region has the Village Credit Institution (LPD), a financial institution run by traditional villages, except Bali. The sustainability of LPDs needs to be maintained. Indicators for assessing the health of LPDs can be through financial reports submitted to supervisory institutions in each district/city. Two of the forty LPDs in the Gianyar sub-district (2021) do not submit reports, and many reports do not meet user needs; this is also a common occurrence in other locations. The author raises this matter to be researched from the LPD's internal side, such as understanding accounting, supervisory bodies, use of information technology, leader ethics and HR competency. The questionnaire is completed by all parties involved in the preparation of financial reports, and the author gathers data directly. Researchers tested and found a positive relationship between the use of information technology, leader ethics and HR competency on the quality of the financial reports produced. However, understanding of accounting and regulatory bodies does not show a significant influence.
How Does Governance, Individual Internal Factors and Supervisory Functions Affect the Quality of Savings and Loans Cooperative Financial Reports? Sagung Oka Pradnyawati; Putu Keprameni; Anak Agung Istri Leonika Darmaputri
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2689

Abstract

Cooperatives are essentially a financial institution that functionally plays a major role in the running of the economy in micro-regions that cannot be reached by banks. In 2022 hundreds of cooperatives in Karangasem district will not carry out financial reporting which will have an impact on public confidence in the sustainability and security of cooperative financial conditions. The author aims to analyze empirically whether management, individual factors from the cooperative and the existence of supervisors can affect the quality of a financial report which will be an indicator of performance evaluation at the annual member meeting. Cooperatives in the sidemen sub-district of Bali province are used as research areas. The data was obtained directly from 30 respondents who are cooperative staff and come from ten active cooperatives in the sidemen area. Data collection was supported by a paper questionnaire and analyzed using the regression method. The results of the tests conducted found that corporate governance as measured by good corporate governance and individual factors as measured using education and level of understanding of accounting had a positive impact on the quality of financial reports in contrast to the function of the oversight body and individual factors as measured using work experience did not show any impact significant.
PENGARUH PENGENDALIAN INTERNAL COSO TERHADAP KEBERLANGSUNGAN LEMBAGA PERKREDITAN DESA (LPD) Ni Kadek Irdian Apri Ani; Sagung Oka Pradnyawati; Ni Luh Putu Widhiastuti; Kadek Indah Kusuma Dewi; Ni Kadek Mita Lestari
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.219

Abstract

Internal control according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO) in 1992 can be used to establish effective internal controls in an organization including for sustainability Village Credit Intitution (LPD). The object of this research is the city of Denpasar. The stages of the research begin with the identification of issues, collection of theories and hypotheses, observation of the population and samples, data collection, testing phase, analysis and reporting of results. Moderated Regression Analysis and qualitative descriptive analysis were used as analytical tools in this study. The results show that COSO-based internal control has a positive impact on the sustainability of the LPD.
Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia) Pradnyawati, Sagung Oka
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.1312

Abstract

Purpose: The purpose of this research is to test and analyze the determinant factors that can affect stock returns. Research methodology: Multiple linear regression analysis was used as a data analysis technique and probability method with purposive sampling was used to determine the research sample. Results: The conclusion of this research is that the operational ratio has a negative effect on stock returns, while the debt to equity ratio and net profit margin do not show a significant effect, while the investment opportunity set and economic value added have a positive effect on banking companies in Indonesia. Limitations: The research is only limited to the financial performance ratios used and the results given are focused on banking companies in Indonesia only. Contribution: This research can be used as a literature reference for further research, especially research on stock returns.
PERLUKAH UMKM MEMILIKI KEUNGGULAN KOMPETITIF DEMI MEMPERTAHANKAN KEBERLANGSUNGAN USAHANYA? (STUDI KASUS UMKM DI SERANGAN) Widhiastuti, Ni Luh Putu; Ni Putu Wulan Regina Utami; Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ni Kadek Nanda Claudia Winyanti
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): 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.v6i1.148

Abstract

The aim of this research is to determine the role of the competitive advantage of MSMEs in maintaining the sustainability of these businesses so that they can still survive today. The research method used is a qualitative approach through interviews with respondents in the hope of directly understanding their managerial actions in creating competitive advantage. The research results show that competitive advantage can be achieved through strengths consisting of a skilled workforce, loyal customers, products that suit consumer tastes, product innovation and strategic location. Opportunities through expanding marketing reach. MSMEs aspirations through collaboration with other parties such as Gojek. The author hopes that these results will be able to provide input for relevant partners in increasing sales with online promotions and maintaining the quality of the production process.
Firm Value as an Intervening Variable in the Relationships of Liquidity, Leverage, and Profitability in the Hospitality and Tourism Sector Kepramareni, Putu; Pradnyawati, Sagung Oka
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3240

Abstract

One of the benchmarks in assessing the success of an investment activity is based on the acquisition of stock returns. During the pandemic, the hotel, restaurant and tourism industry sector was very significantly affected, various travel restriction policies to the closure of tours caused a drop in capital market activity in this sector. The author uses firm value as a mediation to examine various factors such as profitability, liquidity and leverage which can affect stock returns in the hotel, restaurant and tourism industry sector. Financial report publications are used as data sources and research objects which are then analyzed and studied using Partial Least Square (PLS) as a test tool.Testing and analysis obtained the fact that the ratio of the ability to fulfill current liabilities (liquidity), the ratio of debt (leverage) and the ratio of profits (profitability), significantly affect the formation of firm value and firm value can directly affect stock returns but as a whole the variables cannot provide significant direct effect on stock returns without being mediated by firm value.
The Effect of Accountability, Responsibility, Independence, and Fairness on the Performance of Klungkung LPDs Kepramareni, Putu; Pradnyawati, Sagung Oka
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): July 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.835 KB) | DOI: 10.32535/apjme.v4i2.1143

Abstract

The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.
Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Abstract

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.
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 | 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
How Does Governance, Individual Internal Factors and Supervisory Functions Affect the Quality of Savings and Loans Cooperative Financial Reports? Sagung Oka Pradnyawati; Putu Keprameni; Anak Agung Istri Leonika Darmaputri
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2689

Abstract

Cooperatives are essentially a financial institution that functionally plays a major role in the running of the economy in micro-regions that cannot be reached by banks. In 2022 hundreds of cooperatives in Karangasem district will not carry out financial reporting which will have an impact on public confidence in the sustainability and security of cooperative financial conditions. The author aims to analyze empirically whether management, individual factors from the cooperative and the existence of supervisors can affect the quality of a financial report which will be an indicator of performance evaluation at the annual member meeting. Cooperatives in the sidemen sub-district of Bali province are used as research areas. The data was obtained directly from 30 respondents who are cooperative staff and come from ten active cooperatives in the sidemen area. Data collection was supported by a paper questionnaire and analyzed using the regression method. The results of the tests conducted found that corporate governance as measured by good corporate governance and individual factors as measured using education and level of understanding of accounting had a positive impact on the quality of financial reports in contrast to the function of the oversight body and individual factors as measured using work experience did not show any impact significant.
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