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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Terapan Abdimas JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Dharma Jnana EJOIN : Jurnal Pengabdian Masyarakat Hita Akuntansi dan Keuangan Lantera Widya E-JURNAL AKUNTANSI

Putu Cita Ayu

Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia, Indonesia

Author-ID : 1408501

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.

PERAN KEBIJAKAN HUTANG DALAM MEMODERASI HUBUNGAN INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Putu Cita Ayu; Ni Putu Ayu Kusumawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Company value is the investor's perception of the company's success rate that is often associated with stock prices. Global competition as it is today makes each company increasingly improve performance so that its objectives can be achieved. This research was conducted at the Indonesia Stock Exchange by accessing www.idx.co.id and by conducting a literature study at the Indonesian Capital Market Directory (ICMD) located at the BEI Denpasar branch office. By using purposive sampling technique the number of samples is 66 companies. The results showed that the Investment opportunity set influences company value. Dividend policy affects the value of the company. Debt policy is not able to moderate the effect of investment opportunity set on the value of the company but is able to moderate the effect of dividend policy on the firm value

PENGARUH PROPORSI OPSI DAN HARGA EKSEKUSI PADA RETURN SAHAM DALAM PELAKSANAAN ESOP DI INDONESIA Putu Cita Ayu; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.05 TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.571 KB)

This study aims to obtain empirical evidence of the influence of the proportion of stock options and the exercise price on stock retrun in the implementation of the Employee Stock Option Plan (ESOP), which adopts ESOP companies in Indonesia Stock Exchange. Tests carried out using secondary data. Selection of the population is performed using purposive. The results showed that the proportion of stock options proven positive effect on stock returns, the increase the proportion of stock options that were announced, the increase the stock returns enjoyed by shareholders of the company. While the exercise price effect on stock returns at a rate of 10% alpha. Both of these variables are used by investors as a basis for a decision to purchase or dispose of shares of the company Keywords: employee stock option plan, execution price, the proportion option of share, stock returns

Pelatihan dan Pendampingan Pembuatan Telor Asin dari Telor Ayam sebagai Usaha Peningkatan Kreativitas dan Inovasi Produk Unggulan Ni Komang Sumadi; I Gede Aryana Mahayasa; Ni Nyoman Adityarini Abiyoga Vena Swara; I Wayan Suartina; Putu Cita Ayu
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

Jatiluwih Village has long been known by tourists, both foreign and domestic as one of the tourist destinations in Tabanan district. The natural scenery in the form of terraced terraces offered to tourists has been recognized worldwide and has become one of UNESCO's protected cultural heritage. To support the economy, Jatiluwih village is also known as a center for rice barn and broiler breeding. The product of purebred chicken eggs produced in Jatiluwih village is one of the largest in the Penebel district. So far, the production of purebred chicken eggs has been used to meet the people's need for eggs and sold to markets. The training and mentoring provided for community service aim to invite people to increase creativity and innovate with chicken egg products produced by making salted eggs. These training and mentoring activities include training on making salted eggs from chicken eggs, demonstrations and practice of making salted eggs, tips on branding the salted eggs produced, and assistance in marketing the products. The benefits that can be obtained from this training and mentoring are the creation of other types of superior products from Jatiluwih village, namely salted eggs from chicken eggs and being able to increase the income of the Jatiluwih village community. The strategic target of this training and mentoring activity is PKK Jatiluwih village women with 20 participants. The expected output is the creation of salted egg products from chicken eggs which will become one of the superior products of Jatiluwih village, Penebel District, Tabanan.

Penyuluhan dan Pelatihan Kewirausahaan Pembuatan Dodol Rumput Laut sebagai Upaya Diversifikasi Produk Olahan dan Peningkatan Nilai Tambah Rumput Laut I Gede Aryana Mahayasa; Ni Komang Sumadi; Ni Nyoman Adityarini Abiyoga Vena Swara; I Wayan Suartina; Putu Cita Ayu
JURNAL SEWAKA BHAKTI Vol 8 No 1 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i1.2186

Seaweed has long been known as a type of marine plant that has economic value and is widely used in cosmetics, food, industrial, and other industries. Seaweed is mostly processed in dry form after going through the drying process or processed into ready-to-eat foods, such as lunkhead, sweets, and drinks. The number of seaweed cultivation groups in Ped village is 8 (eight) groups with a total of about 120 members. This activity was able to attract attention and interest as well as the participation of at least 29 people from the total number of members of seaweed farmers in Ped Village, Nusa Penida District, Klungkung. This entrepreneurial training for making seaweed lunkhead aims to increase the creativity and entrepreneurial interest of seaweed farmers in diversifying seaweed processed products so that they are able to provide added value and economic value for seaweed processed products, and ultimately increase the income of seaweed farmers in Indonesia. Ped village, Nusa Penida district. The expected outcome of this outreach and entrepreneurship training for making seaweed lunkhead is that seaweed farmers are able to make seaweed lunkhead products as one of the processed products that are ready to be marketed and consumed. The method of implementing this community service activity is the method of providing counseling, in the form of exposing material about the potential and benefits of seaweed, and training on practical skills in making seaweed lunkhead which is given directly to seaweed farmers.

MENINGKATKAN MOTIVASI BELAJAR BAHASA INGGRIS MELALUI PERMAINAN â€œCHARADESâ€ PADA SISWA KELAS 5 SDN 3 TEMBUKU, BANGLI DI ERA NORMAL BARU Ni Putu Yeni Yuliantari; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

The lack of facilities (such as smartphone or internet signal) and parental assistance during the learning process from home made it difficult for subject materials to be conveyed properly, especially in English lessons. This can be decreased the students' interest and ability in that lesson and continued to face-to-face (offline) meetings. If this happens in the beginning stage, then the students will have difficulty in following the next stages. In order to increase the studentsâ€™ interest and motivation in learning English, this community service is held. Through the games "Charades", students can learn English using their physical language and verbal language. Students can also move actively so that their friends are able to guess the hidden words. The results of this community service activity is it can increase the interest and motivations of 5th grader at SDN 3 Tembuku, Bangli in learning English and they also understand the materials given.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Putu Cita Ayu; Ni Komang Sumadi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

The main purpose of the company is to increase the value of the company. With the achievement of high corporate value, the prosperity for shareholders can increase. Factors that can affect the value of the company is the ownership structure of the company. This study aims to determine the effect of institutional ownership and managerial ownership of corporate value. The value of the company in this study is proportional to the value of Tobin's Q. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The method of analysis in this study using multiple linear regression. The results of this study indicate that institutional ownership positively affects the value of the company while managerial ownership does not affect the value of the company.

PENGARUH KINERJA INDIVIDUAL DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI Ni Putu Ayu Kusumawati; Putu Cita Ayu
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test. Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR Putu Cita Ayu; Ni Putu Ayu Kusumawati
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.

PENGARUH FRAMING DAN KOMPETENSI TERHADAP KUALITAS AUDIT JUDGEMENT DENGAN SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI BALI Ni Putu Ayu Kusumawati; Putu Cita Ayu
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2175

Pengaruh Framing dan Kompetensi terhadap Kualitas Audit Judgement dengan Skeptisme Profesional Sebagai Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Bali. Tujuan penelitian ini untuk menguji pengaruh framing dan kompetensi terhadap kualitas audit judgement dengan skeptisme profesional sebagai pemoderasi. Sampel yang digunakan dalam penelitian ini adalah auditor yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Sampel ditentukan menggunakan purposive sampling sehingga diperoleh 36 sampel. Pengumpulan data dilakukan dengan metode observasi, wawancara, study dokumentasi, dan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan moderated regression analysis. Hasil penelitian yang dilakukan menunjukkan bahwa framing dan kompetensi berpengaruh positif signifikan pada kualitas audit judgment, penelitian ini juga menunjukkan bahwa skeptisme profesional mampu memoderasi pengaruh framing dan kompetensi pada kualitas audit judgement.

Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Adek Ayu Susatari Milenia Apsari, Ni Made Tina Budi, I Made Agus Setia Cokorda Gde Bayu Putra Febriari Ni Putu Pande Gusti Alit Suputra Gusti Ayu Agung Anik Pramiari Dewi Gusti Ayu Kade Ratih Gusti Ayu Widhi Antari Hurnaleontina, Putu Nuniek I Gede Apriana I Gede Aryana Mahayasa I Kadek Adi Kresna Cakra Wibawa I Kadek Agus Widiatmika I Kadek Deni Arta I Made Sadha Suardikha I Nyoman Thegar Suryanatha I Putu Agus Awan Setiyawan I Putu Fery Karyada I Putu Fery Karyada I Putu Nuratama I Wayan Suartina I Wayan Sudiana Ida Ayu Arik Anggari Putri Ida Ayu Mega Evia Lestari Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Kadek Sinta Prameswari Kusuma Dewi, Putu Arista Kusumawati, Ni Putu Ayu Luh Ade Dwi Wahyuni Made Arya Dyasti Pertiwi Mulyawati, Dewa Ayu Made Ni Kadek Dinda Artha Dharmayanti Ni Kadek Dinda Loveli Ni Kadek Gino Melinda Ni Kadek Puspita Dewi Ni Ketut Ary Sedani Ni Ketut Muliati Ni Komang Nita Pebriyani Ni Komang Sumadi Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Putu Sandrya Dewi Ni Luh Widya Pebriantari Ni Made Kertiani Ni Made Kusumayanti Ni Made Tia Purnama Dewi Ni Made Wisni Arie Pramuki Ni Nyoman Adityarini Abiyoga Vena Swara Ni Putu Ari Yani Ni Putu Ayu Kusumawati Ni Putu Cantik Lediana Putri NI PUTU MARIANI Ni Putu Novi Ayu Antari Ni Putu Septia Purnama Putri Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Ary Astini Ni Wayan Sinta Sunetri NI WAYAN YUNIASIH Paramita, Ni Putu Eka Rahayu Prabandari, I Gusti Agung Ayu Intan Pramuki, Ni Made Wisni Arie Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hutnaleontina Rai Dwi Andayani W Wati, Ni Putu Eka Yanthi, Ni Putu Risma

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