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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Prospek: Jurnal Manajemen dan Bisnis Jurnal Manajemen Perhotelan dan Pariwisata Ekuitas Jurnal Pnedidikan Ekonomi
Wayan Cipta
Universitas Pendidikan Ganesha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH BIAYA PROMOTION MIX TERHADAP NILAI PENJUALAN JASA HOTEL PADA ADIRAMA HOTEL LOVINA Anak Agung Ngurah Darma Putra .; Drs. Wayan Cipta,M.M .; Luh Indrayani, S.Pd., M.Pd. .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.3047

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada (1) Pengaruh simultan biaya promotion mix terhadap nilai penjualan pada Adirama Hotel tahun 2003-2012, (2) Pengaruh parsial biaya periklanan terhadap nilai penjualan pada Adirama Hotel pada tahun 2003-2012, (3) Pengaruh parsial biaya promosi penjualan terhadap nilai penjualan pada Adirama Hotel pada tahun 2003-2012, (4) Pengaruh parsial biaya personal selling terhadap nilai penjualan pada Adirama Hotel pada tahun 2003-2012. Subjek penelitian ini adalah manajer hotel dan karyawan bagian akunting pada Adirama Hotel, Sedangkan obyek penelitiannya adalah data biaya promotion mix yang terdiri dari: biaya periklanan, promosi penjualan, dan penjualan perseorangan serta nilai penjualan jasa hotel. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi dan wawancara. Dalam penelitian ini data dianalisis menggunakan analisis regresi berganda dengan menggunakan uji asumsi klasik, uji ttest dan uji F. Hasil penelitian ini menunjukkan bahwa (1) Ada pengaruh positif dan signifikan secara simultan dari biaya promotion mix yang meliputi biaya periklanan, promosi penjualan dan personal selling terhadap nilai penjualan, (2) Ada pengaruh positif dan signifikan secara parsial dari biaya periklanan terhadap nilai penjualan, (3) Ada pengaruh positif dan signifikan secara parsial dari biaya promosi penjualan terhadap nilai penjualan, (4) Tidak Ada pengaruh positif dan signifikan secara parsial dari biaya personal selling terhadap nilai penjualan pada Adirama Hotel.Kata Kunci : Biaya Promotion Mix, Nilai Penjualan This study aimed to determine whether there were (1) Simultaneous effect of promotion mix against the value of sales at Adirama Hotel in 2003-2012, (2) Partial effect of advertising cost on sales value at Adirama Hotel in 2003-2012, (3) Partial effect of promotions cost on the sales value at Adirama Hotel in 2003-2012, (4) Partial effect of personal selling cost on sales value at Adirama Hotel in 2003-2012. The subjects were hotel manager and employees in the accounting department of Adirama Hotel , while the objects of research were the cost of data promotion mix consisting of : the cost of advertising, sales promotion, and personal selling and sales services of the hotel. Data collection methods used in this study were the documentation and interviews. In this study the data were analyzed using multiple regression analysis with the classical assumption test , t-test and F test. The results of this study indicated that (1) Simultaneously, there was a positive and significant impact on the cost of the promotion mix which included the cost of advertising , sales promotion and personal selling to the sales value , (2) There was a positive and significant effect of the partial cost of advertising on sales , (3) Partially, there was a positive and significant effect of the cost of sales promotions on sales value , (4) Partially, no positive and significant effect of personal selling expenses to sales at Adirama Hotel. keyword : Promotion mix, sales value.
PENDEKATAN METODE KONVENSIONAL DAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PROKDUKSI SERTA LABA/RUGI KOTOR PADA MARIO’S HANDICRAFT Ni Made Ayu Galih Anom .; Drs. Wayan Cipta,M.M .; Drs. Anjuman Zukhri, M.Pd. .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.4022

Abstract

Penelitian ini bertujuan untuk (1) Penerapan metode konvensional dalam penentuan harga pokok produksi serta laba/ rugi kotor, (2) Penerapan Activity Based Costing (ABC) System dalam penentuan harga pokok produksi serta laba/ rugi kotor, dan (3) Perbandingan penerapan metode konvensional dan Activity Based Costing (ABC) System dalam penentuan harga pokok produksi serta laba/ rugi kotor pada Mario’s Handicraft di Mengwi. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, data dikumpulkan dengan metode observasi, dokumentasi dan wawancara. Dan di analisis dengan analisis kuantitatif. Subyek dalam penelitian ini adalah perusahaan Mario’s Handicraft, sedangkan yang menjadi obyek penelitian adalah laporan keuangan pada perusahaan Mario’s Handicraft, khususnya laporan laba/ rugi dalam penentuan harga pokok produksi serta laba kotor dengan metode konvensional dan dengan Activity Based Costing System. Hasil penelitian menunjukan (1) Besarnya harga pokok produksi untuk jenis produk lampu hias berdasarkan metode konvensional sebesar Rp. 101.079.360. Sedangkan besanya laba kotor untuk jenis produk lampu hias sebesar Rp. 51.999.840. (2) Besarnya Harga Pokok Produksi Berdasarkan Activity Based Costing System Untuk Jenis Produk Lampu Hias sebesar Rp. 77.293.502,93 sedangkan besarnya Laba Kotor Dengan Activity Based Costing System sebesar Rp. 75. 785.697,07. (3) Perbandingan Harga Pokok Produksi dan laba kotor dengan Metode Konvensional dan Activity Based Costing System sebesar Rp. 23.785.857.Kata Kunci : Activity Based Costing System, Harga pokok produksi, Laba/rugi kotor dan Metode Konvensional This study aims at 1 implementing conventional method in determining production main cost and gross loss/profit, 2 implementing activity based costing system in determining production main cost and gross loss/profit, 3 comparing the implementation of conventional method and activity based costing system in determining production main cost and gross loss/profit in mario’s handicraft in mengwi. The type of data used in this study is quantitative data, data were collected through observation, documentation,and interview. And they were analysed quantitatively. The subject in this study is mario’s handicraft company, meanwhile the object of the study is the financial report in mario’s handicraft company , especially loss/profit report in determining production main cost and gross profit using conventional method and Activity Based Costing System method. The result of the study shows that (1) the production main cost for decoration lamp based on conventional method is Rp. 101.079.360 meanwhile, the gross profit for decoration lamp is Rp. 51.999.840. (2) the production main cost for decoration lamp based on Activity Based Costing System is Rp. 77.293.502,93 meanwhile, the gross profit for decoration lamp is Rp. 75. 785.697,07. (3) the comparison of production main cost and the gross profit using conventional method and Activity Based Costing System is Rp. 23.785.857.keyword : Activity Based Costing System, conventional method, gross profit, Production main cost determination,
Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI Alviyah Ramadani; Wayan Cipta; Ni Made Ary Widiastini
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29249

Abstract

This study aimed at examinizing the effect of: (1) The Profitability and Liquidity on Capital Structure, (2) The Profitability on Capital Structure, (3) The Liquidity on Capital Structure in Retail Trade companies listed in Indonesian Stock Exchange. The research design uses a causal and effect relationship. The subjects used in this study were Retail Trade companies has listed in Indonesian Stock Exchange. The object of this study was profitability, liquidity and capital structure. The population of Retail Trade companies listed on the Indonesia Stock Exchange is 25 companies and those who submit the reports are 22 companies. The data collected by document recording, then analyzed by multiple linear regression analysis. The results of this study showed that: (1) Profitability and Liquidity had a significant effect on the Capital Structure with a contribution, (2) Profitability had a significant negative effect to the Capital Structure, (3) Liquidity had a significant negative effect on the Capital Structure. 
Pengaruh Ukuran Perusahaan, Earning Per Share dan Return On Asset Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Cheltis Charles Kehek; Wayan Cipta; Ni Made Suci
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.31632

Abstract

This study aims to examine the effect of company size, earnings per share and return on assets on the value of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2018 either simultaneously or partially. The population used in this research is the food and beverage sub sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2018 as many as 11 companies. The research design used is quantitative causal. Data were collected by recording documents, and analyzed by multiple linear regression analysis. The results of this study indicate that: (1) company size, earnings per share, and return on assets have a significant effect on firm value .(2) company size partially has a positive and significant effect on firm value.(3) Earning per share has a negative and significant effect on firm value. (4) Return on assets has a positive and significant effect on firm value.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI Dwi Putri Ratnasari; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.31658

Abstract

This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnover and accounts receivable turnover had a significant effect on profitability, (2) cash turnover has a positive and significant effect on profitability, (3) accounts receivable turnover has a positive and significant effect on profitability, this means that overall the size of the company's profitability is influenced by cash turnover and accounts receivable turnover.
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016 - 2018 Muhammad Burhanudin; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.31856

Abstract

This study aims to examine the effect of capital structure and company size on firm value in the large trade sub sector of manufactured goods listed on the Indonesia Stock Exchange in 2016 - 2018, either simultaneously or partially. The population used in this study is the sub-sector companies of large-scale production goods listed on the Indonesia Stock Exchange which submit their financial reports of 26 companies. The design of this research is causal quantitative as proof of the effect of capital structure and firm size as independent variables on firm value as the dependent variable. The data collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that: (1) capital structure and firm size had a significant effect on firm value, (2) capital structure had a positive and significant effect on firm value, (3) firm size had a negative and significant effect on firm value.
PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Adriana Gita Candra; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh: (1) profitabilitas dan pengungkapan CSR terhadap nilai perusahaan, (2) profitabilitas terhadap nilai perusahaan, dan (3) pengungkapan CSR terhadap nilai perusahaan. Desain penelitian ini adalah penelitian kuantitatif kausal. Subjek penelitian adalah perusahaan pertambangan yang terdaftar di BEI, dan objeknya adalah profitabilitas, pengungkapan CSR dan nilai perusahaan. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) profitabilitas dan pengungkapan CSR berpengaruh signifikan terhadap nilai perusahaan, (2) profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, dan (3) pengungkapan CSR berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, pengungkapan CSR, nilai perusahaan AbstractThis study was aimed to examine the impact of (1) profitability and disclosure CSR toward company value, (2) profitability toward company value, (3) disclosure CSR toward company value. The design of the study was causal quantitative research. The subject of the study was mining company that was registered on BEI, and its object was profitability, disclosure CSR and company value. The data was collected by document recording and analyzed by multiple linear regression analysis. The result of the study showed that (1) profitability and disclosure CSR significantly effect toward company value, (2) profitability had significantly positive effect toward company value, and (3) disclosure CSR had significantly positive effect toward company value. Key words: profitability, disclosure CSR, company value.
Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Ni Putu Indah Pradina Tasya; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.32540

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio: (1) aktivitas dan likuiditas terhadap profitabilitas, (2) aktivitas terhadap likuiditas, (3) aktivitas terhadap profitabilitas, dan (4) likuiditas terhadap profitabilitas pada perusahaan manufaktur sub sektor food and beverage. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah rasio aktivitas, likuiditas dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa (1) rasio aktivitas dan likuiditas berpengaruh terhadap profitabilitas (2) rasio aktivitas berpengaruh positif terhadap likuiditas (3) rasio aktivitas berpengaruh positif terhadap profitabilitas (4) likuiditas berpengaruh positif terhadap profitabilitas
Pengaruh perputaran kas dan perputaran piutang serta jumlah nasabah kredit terhadap return on asset pada lembaga perkreditan desa di kecamatan kubu I Kadek Susena Atma Jaya; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35578

Abstract

This study aims to examine the effect of cash turnover and accounts receivable turnover and the total of credit customers on return on assets. The design of this research is quantitative causal. The subject of this research was the LPD in Kubu District in 2019 with a population of 30 LPDs. The data were collected by document recording and analysed by multiple linear regression analysis. The results of this study indicate that (1) the level of cash turnover, accounts receivable turnover and the total of credit customers simultaneously effect to return on assets, (2) the rate of cash turnover has a positive and significant effect to return on assets, (3) accounts receivable turnover has a positive and significant effect to return on assets, (4) the total of credit customers has a positive and significant effect to return on assets. Keywords: cash turnover, credit customers, accounts receivable turnove, return on assets. 
Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko pada Kinerja Keuangan Koperasi Simpan Pinjam di Kecamatan Buleleng Marsa Kusuma putra; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36371

Abstract

This study aimed at examining the effect of good corporate governance (GCG) and risk management on financial performance in cooperatives in Buleleng district. This research employed a quantitative approach. The samples of 12 savings and loans cooperatives. The sample was selected using a purposive sampling method. Respondents in this study were 36 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression analysis. The results showed Good Corporate Governance (GCG) and risk management simulated affect financial performance. (2) Good Corporate Governance (GCG) partially affects financial performance. (3) Risk Management partially affects financial performance.Keywords: Good Corporate Governance (GCG), risk management and financial performance
Co-Authors A.A.Ayu Sanita Fitrianti Adi, I Gede Purnawan Adnyana, I Komang Widhi Adriana Gita Candra Alviyah Ramadani Anak Agung Ngurah Darma Putra . Ani, Ni Komang Santi Anjuman Zukhri Astuti, Kadek Puja Channing, Putu Wina Audy Afsari Cheltis Charles Kehek Darmawan, I Gusti Ngurah Putu Agus Eka Devi GWP, Putu Ratu Divatni Amertha Dewantari, Ni Luh Surpa Dwi Putri Ratnasari Dwi Putri Ratnasari, Dwi Putri El Dimas Handy Irhamy Emi Indarwati Fathur Rizqi Samawi Febriani Febriani Gede Putu Agus Jana Susila I Gede Purnawan Adi I Gst Ayu Widi Astuti . I Gusti Agung Ayu Meilyani I Gusti Ayu Bintang Pradnyawati I Kadek Rustiana Putra I Kadek Susena Atma Jaya I Komang Gde Darma Putra . I Komang Yogi Pranata I Nyoman Suarjaya . I Nyoman Suarjaya ., I Nyoman Suarjaya I Wayan Bagia I Wayan Suwendra Ida Bagus Widiastana Indrawan Prasetya Irhamy, El Dimas Handy Jaya, I Kadek Susena Atma Junaidi Junaidi Junaidi Junaidi Kadek Ayu Parwini Kehek, Cheltis Charles Ketut Suciantini Komang Setia Dewi Kusuma putra, Marsa Lina Farida, Lina Luh Intan Rini Andriyani Luh Ria Rakhmadianty . Luh Sumertini M.Pd. S.Pd. Luh Indrayani . Made Ary Meitriana, S.Pd. . Maharani, Sisilia Marsa Kusuma putra Meilyani, I Gusti Agung Ayu Meitriana, Made Ary Melianti, Ni Kadek Muhammad Burhanudin Muhammad Burhanudin, Muhammad Mulyadi, Ni Luh Ayu Ni Kadek Pramana p . Ni Komang Santi Ani Ni Luh Surpa Dewantari Ni Luh Surpa Dewantari Ni Made Anik Nasa Suryawati Ni Made Ary Widiastini Ni Made Ayu Galih Anom . Ni Made Suci Ni Putu Indah Pradina Tasya Pradnyawati, I Gusti Ayu Bintang Prasetya, Indrawan Prema Shanthi Putra, I Kadek Rustiana Putra, Putu Astawa Janu Kalyana Putu Lisa Swandewi . Putu Rahyu Anggi Pratiwi Putu Slamet Widyantara Putu Sri Utami . PutuIndra yudana Ramadani, Alviyah Ramadhanti, Sagita Rosi Datul Husna Rusmayanti, Komang Ratih Samawi, Fathur Rizqi Setiawan, Putu Jana Shanthi, Prema Suarjaya, Ketut Diki Mayda Nandaka Suryawati, Ni Made Anik Nasa Tasya, Ni Putu Indah Pradina Trianasari Wibawa, Nyoman Kalyana Mitta Widianingsih, Desak Gede Sri yudana, PutuIndra