Garuda - Garba Rujukan Digital

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 & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

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 & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

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.

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 : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

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.

PENINGKATAN PENCATATAN KEUANGAN SETORAN PARKIR WILAYAH PADA JUKIR PERUMDA BHUKTI PRAJA SEWAKADARMA Sunarwijaya, I Ketut; Mirah Dwisyana Pabandari, A.A.A.
Jurnal Dharma Jnana Vol. 1 No. 1 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.867 KB)

Berdasarkan Peraturan Daerah Kota Denpasar Nomor. 5 Tahun 2003, mengenai Perusahaan Daerah Parkir Kota Denpasar bahwa seluruh pendapatan jasa parkir bruto dikurangi langsung dengan seluruh pengeluaran atau seluruh biaya operasional perusahaan, sehingga diperoleh laba bersih perusahaan setelah pajak penghasilan yang disetorkan ke kas daerah, sehingga pendapatan yang disetor ke PAD adalah pendapatan netto sebesar 35%. Permasalah yang ditemui pada pengelompokan pencatatan setoran pendapatan total jukir harian dan bulanan yang sudah dilakukan dengan sistem namun belum dapat dioperasikan secara optimal, solusi yang dapat diberikan dari yaitu, penataan kembali arsipan dokumen setoran jukir, memberi penyuluhan mengenai cara mengoperasikan pembutan formula baru pada Microsoft Office Excel Worksheet. Adapun faktor - faktor yang mendukung keberhasilan kegiatan ini antara lain adanya dukungan penuh terhadap kegiatan pengadian masyarakat ini dari Pimpinan Perusahaan Umum Daerah Bhukti Praja Sewakadarma, antusias, kerjasama dan komunikasi yang baik antar staff dalam mengikuti pelatihan dan pendampingan, serta tersedianya fasilitas yang memadai.

Return Saham Pada Perusahaan Perbankan Di Indonesia Sunarwijaya, I Ketut; Ernawatiningsih, Ni Putu Lisa; Dwiastari, Gek Ayu Sindy
Perspektif Akuntansi Vol 7 No 2 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i2.p210-230

A stock return is the result or rate of return of a stock or investment. Expressed as a fixed percentage. If the company issuing the stock is healthy, the stock price will tend to perform better and the return received will increase. Analysis is performed using factors of profitability, solvency, liquidity, operating cash flow, and company size to examine which factors influence stock returns. The purpose of this study is to review the impact of profitability, solvency, liquidity, operating cash flow and company size. Equity returns of banking companies listed on the Indonesian Stock Exchange for the period 2019-2021. The data collection methods used in this study are library research and documentation. The method used to determine the sample for this study is targeted sampling. The sample size for this study was 29 samples, for a total sample size of 87. The data analysis technique used was multiple regression analysis. The results of this study show that liquidity and firm size have a positive impact on stock returns. Solvency has a negative impact on equity returns. Although profitable, operating cash flow does not affect shareholder returns.

The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions Putra, I Gede Cahyadi; Sunarwijaya, I Ketut; Gunadi, I Gusti Ngurah Bagus
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

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 Danayanti, Ni Luh Intan; Mahaputra, Nyoman Kusuma Adnyana; Sunarwijaya, I Ketut
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

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.

Accounting Information System Performance Problems in Regional Drinking Water Companies in Denpasar City Ernawatiningsih, Ni Putu Lisa; Sunarwijaya, I Ketut; Arista, Putu Diah; Paramitha, Desak Gede Pradnyani; Darmaputri, Ni Wayan Arie
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3435

Accounting information systems (AIS) are performing better as information technology advances. The aim of the written research is test and obtain empirical evidence whether complexity in information technology, support for top management, formalization of system development, user involvement, as well as training and education programs influence the performance of the accounting information system in Regional Drinking Water Companies Denpasar City. The population of this study consisted of all 296 employees. This research used a purposive sampling method by selecting 71 people. Multiple linear regression is an analytical method for testing hypotheses. Research findings show that formalization of system development and user involvement have a positive effect on AIS performance. However, the sophistication of information technology, top management support, and training and education programs have no effect on the performance of accounting information systems. It is hoped that written research can improve the performance of employees using accounting information systems, therefore increasing the performance of information systems in accounting at Regional Drinking Water Companies Denpasar City.

The Role of Profitability on Firm Value Using Corporate Social Responsibility as a Moderation Variable Susandya, Anak Agung Putu Gede Bagus Arie; Sunarwijaya, I Ketut
International Journal on Social Science, Economics and Art Vol. 14 No. 4 (2025): February: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

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

The aim of this research is to examine the effect of profitability on company value with disclosure of corporate social responsibility as a moderating variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies in the consumer goods industry sector listed on the IDX for 2020 - 2022. The sample in this study was 36 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The data analysis used to test the hypothesis is MRA (Moderated Regression Analysis). Based on the research results, it shows that profitability has a positive effect on company value. Meanwhile, Corporate Social Responsibility is able to moderate the relationship between Profitability and Company Value in a negative direction. This means that the profitability variable with disclosure of Corporate Social Responsibility as moderation weakens profitability on company value. Future research can develop research by using other variables or adding other variables that are more relevant to company value, such as company size and dividend policy.

PENGOPTIMALAN PELAYANAN DENGAN PROGRAM KESEHATAN PADA BALI WAKE PARK I Ketut Sunarwijaya; Sayu Made Putri Witari
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Pariwisata Bali di harapkan bisa kembali pulih di tahun 2022 ini, bebas karantina dan bebas PCR Test. Untuk pelaku wisata diharapkan tetap melakukan pelayanan dengan penerapan program kesehatan dan mulai merombak sistem perusahaan dan membuat promosi untuk meningkatkan kembali penjualan yang telah turun drastis pada tahun sebelumnya. Untuk membantu program pemerintah menghentikan rantai penyebaran covid-19 pada perusahaan yang bergerak di bidang makananpun harus segera merombak sistem pelayannya agar pelanggan maupun staff merasanya nyaman. Pada Bali Wake Park bagian F&B telah menerapkan prokes dan pada kesempatan ini program kuliah kerja nyata yang dibuat untuk membantu peningkatan penjulan adalah dengan 1) Penerapan pogram kesehatan dengan menggunakan masker, 2) pembatasan pengunjung/ menjaga jarak, dan mengubah system pemesanan, 3) Melakukan kegiatan kebersihan, 4) melakukan promosi produk.

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search