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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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Peranan Jamkrida Bali Terhadap Peningkatan Kinerja UMKM di Provinsi Bali Pradnyawati, Sagung Oka
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1480

Abstract

UMKM memiliki kontribusi strategis dalam pertumbuhan ekonomi, terutama di Provinsi Bali yang didominasi oleh sektor informal dan pariwisata. Namun, akses terhadap pembiayaan masih menjadi tantangan utama. Penelitian ini bertujuan untuk mengkaji peranan PT. Jamkrida Bali Mandara (Perseroda) sebagai lembaga penjamin kredit dalam meningkatkan kinerja UMKM di Provinsi Bali. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif-verifikatif melalui distribusi kuesioner kepada UMKM terjamin sektor produktif di seluruh kabupaten/kota di Bali, Analisis data menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa penjaminan kredit dan non-kredit berpengaruh positif dan signifikan terhadap peningkatan layanan JBM. Selanjutnya, layanan JBM secara signifikan berpengaruh terhadap kinerja dan pertumbuhan UMKM. Hal ini mengindikasikan bahwa skema penjaminan yang dikelola Jamkrida Bali efektif dalam memperluas akses pembiayaan dan mendorong pertumbuhan usaha produktif. Temuan ini memperkuat urgensi penguatan kapasitas lembaga penjaminan dalam mendorong inklusi keuangan dan pemberdayaan UMKM secara menyeluruh.
TEKNOLOGI INFORMASI SEBAGAI PEMODERASI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN Widhiastuti, Ni Luh Putu; Sagung Oka Pradnyawati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.402

Abstract

Village Credit Institutions (LPD) have an essential role in the economy of rural communities. This research examines the influence of education level, professionalism, leadership ethics, and the function of the supervisory body on the quality of financial reports by moderating the use of information technology in LPDs in Denpasar City. Ninety-six respondents were selected based on non-probability sampling and analyzed using moderated regression analysis (MRA). The test results show that the level of education, professionalism and use of information technology positively influence the quality of financial reports. However, leadership ethics and the function of the supervisory body have no significant influence. Information technology can moderate the relationship between education level and professionalism in the quality of financial reports. However, information technology is not significant in moderating leadership ethics and the function of supervisory bodies on the quality of financial reports. This research implies the critical role of supervision through an internal control system and better governance in LPD management.
Analysis of the Corporate Social Responsibility Disclosure on Manufacturing Companies Putu Kepramareni; Sagung Oka Pradnyawati; Luh Pasek Intan Rahmayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.185-192

Abstract

The line of business cannot be separated from various responsibilities that must be fulfilled. The company is not only responsible to internal parties but also to external parties involving the environment and social (corporate social responsibility). The implementation of CSR can theoretically form a positive image and reputation from the community and shareholders for the company, this is also supported by the existence of CSR disclosures that can be submitted in the company's financial statements. The reality is that even though it is theoretically considered that way, not all companies are willing or able to carry out one of these responsibilities. The purpose of this study is to analyze how CSR disclosure and what can affect the disclosure by using one of the industrial sectors with the largest number in the capital market, namely manufacturing companies. Overall data obtained by literature study, in terms of determining the sample several criteria were used in order to obtain 112 companies and then analyzed using multiple linear regression. The results show that 112 companies used as samples disclose CSR in published financial statements, but this number is not the total number of manufacturing companies that have gone public on the capital market, so there are still many manufacturing companies that do not disclose CSR.
Factors Related to Acceptance of Going Concern Audit Opinion in Banking Companies Putu Kepramareni; Sagung Oka Pradnyawati; Ni Kadek Ayuni Astari
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.168-176

Abstract

The continuity of the banking business in Indonesia is of great concern considering the important role of banking for the economy, especially during difficult times such as during a pandemic. In banks that have gone public, a going concern audit opinion is one of the audit opinions to avoid because it relates to doubts about the going concern of a business entity, so it is important for business entities, especially banks, to pay attention to every factor that can influence it both in terms of firm size, capital, the growth of bank assets is related to the profit and soundness of the bank from the LDR (loan to deposit ratio) side where the author tests these related factors. This study aims to examine the factors related to acceptance of going concern audit opinion in banking companies. A total of 43 banking companies were used as samples and tested using logistic regression. Based on the test results, it was revealed that there is a negative effect on the receipt of a going concern audit opinion on firm growth. Factors viewed from the side of firm size, LDR, capital and firm profits did not show any effect on acceptance of going concern audit opinions in the banking companies studied.
The Factors Affecting Indonesian Banking Companies' Audit Report Lag Putu Kepramareni; Sagung Oka Pradnyawati; Anak Agung Adde Leony Devi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.134-142

Abstract

The main objective of this article is to identify the occurrence of audit report lag by examining several financial ratios, auditors and firm size. All research data were obtained by accessing the annual reports of banking companies in the capital market. Data were collected, processed and analyzed with the help of software using logistic regression tests. Based on the tests carried out, it can be explained that audit report lag can be minimized by increasing or improving the company's profitability, where the test shows a negative influence between profitability and audit report lag. For solvency testing, the audit committee, auditor reputation and firm size do not show a significant influence on the occurrence of audit report lag.
Laba Ditahan, Laba Operasi, Aliran Kas Operasi, Leverage, Profitabilitas Dan Pengaruhnya Pada Peringkat Obligasi Putu Kepramareni; Sagung Oka Pradnyawati; Made Ardinda Rika Pratiwi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3158.28-37

Abstract

Perusahaan dalam menjalankan aktivitasnya membutuhkan dana atau modal yang umumnya diperoleh melalui pasar uang dan pasar modal. Pasar modal memungkinkan investor memiliki berbagai pilihan investasi yang sesuai dengan preferensi risikonya dimana perusahaan dapat menerbitkan instrumen keuangan di pasar modal untuk memperoleh dana. Inilah salah satu fungsi pasar modal yang memfasilitasi transfer dana dari pihak surplus kepada pihak yang membutuhkan dana. Salah satu instrumen keuangan yang diperdagangkan di pasar modal adalah obligasi. Kelayakan sebuah obligasi dapat dilihat melalui lembaga independen yang dapat memberikan peringkat pada obligasi. Terdapat beberapa faktor yang dapat mempengaruhi peringkat obligasi. Menurut (Syaifullah & Soemantri, 2016) laba ditahan dan profitabilitas berpengaruh positif terhadap peringkat obligasi namun berbeda dengan Susilowati dan Sumarto (2010) yang menemukan hasil bahwa profitabilitas dan laba operasi tidak berpengaruh terhadap peringkat obligasi, perbedaan hasil penelitian mengenai pengaruh laba ditahan, aliran kas operasi dan leverage pada peringkat obligasi juga ditemukan pada penelitian yang dilakukan oleh Adrian (2010), (Estiyanti & Yasa, 2012) serta Sihombing dan Rachmawati (2015). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh laba ditahan, laba operasi, aliran kas operasi, leverage dan profitabilitas sebagai beberapa faktor yang mempengaruhi peringkat obligasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang menerbitkan obligasi dan terdaftar di BEI tahun 2017-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Regresi logistik digunakan untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi. Sedangkan laba ditahan, laba operasi, arus kas operasi dan leverage tidak berpengaruh terhadap peringkat obligasi.
Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) Putu Kepramareni; Sagung Oka Pradnyawati; Ni Nyoman Alit Swandewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.170-178

Abstract

Earnings quality is the ability of earnings in financial statements to explain the actual condition of the company's earnings as well as being used in predicting future earnings. Quality earnings show optimism that can predict future profits. This study aims to examine and obtain empirical evidence about the effect of capital structure, profitability, firm size, liquidity and investment opportunity set (ios) on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis, it is obtained as many as 65 manufacturing companies as the research sample with a total of 165 manufacturing companies observed. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, with a total of 195 manufacturing companies. The results showed that the capital structure variable had a negative effect on earnings quality, while profitability, firm size and liquidity had a positive effect on earnings quality, and the investment opportunity set (IOS) had no effect on earnings quality.
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

There is no other region that 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 issue 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.
The Analysis of Financial Ratios, Good Corporate Governance, Reward, and Asymmetric Information in Earnings Management of Manufacturing Companies in Indonesia Sagung Oka Pradnyawati; Ni Kadek Ayu Yuliantari; Ni Made Erna Wedayanti; Ni Luh Putu Yunita
International Journal of Applied Business and International Management Vol 9, No 3 (2024): December 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i3.3466

Abstract

Earnings management is possibly incorrect when it has a negative impact on the corporation’s financial health. Several large companies were affected by earnings management cases. This study analyzes the direct impact of various factors such as financial ratios, good corporate governance (GCG), reward, and asymmetric information on earnings management practices, especially in manufacturing companies in Indonesia. Data was obtained from the financial reports of 65 manufacturing companies published on the Indonesian capital market, processed, and tested using regression analysis. The study shows that there is a positive impact of profitability on earnings management, but leverage and the board of directors have a negative impact on earnings management, while institutional ownership, independent commissioners, reward, and asymmetric information do not show any relationship with earnings management. These findings add empirical evidence regarding factors that directly impact earnings management practices and can serve as a reference for investment analysis by investors. Further research is recommended using different factors such as corporate value or factors that may influence the occurrence of earnings management practices, such as financial distress.
Implementing Good Corporate Governance in Enhancing Village Credit Institutions’ Performance Ni Putu Natasya Padma Dewi; Sagung Oka Pradnyawati; Putu Kepramareni
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 2 (2025): July 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i2.4061

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa or LPD) are unique financial organizations found only in Bali, operating under local customary laws. While the number of LPDs continues to grow, their performance and governance quality have not shown similar progress. In 2024, several LPDs were classified as unhealthy, with a notable case in Serangan Village where corruption led to institutional closure. This study explores how Good Corporate Governance (GCG) impacts LPD performance. Using a quantitative approach, data were collected through questionnaires and informal interviews, then analyzed using multiple linear regression. The t-test results indicate that the significance values for each variable are below the 0.05 threshold, indicating that all five GCG principles transparency, accountability, responsibility, independence, and fairness—significantly and positively influence LPD performance. The findings highlight that strong governance practices support ethical operations and performance improvements in local financial institutions. Practically, the study urges LPD management to consistently apply GCG principles to prevent mismanagement and maintain public trust. Local governments and regulators are encouraged to enhance oversight mechanisms rooted in cultural values and offer regular training for LPD leaders
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