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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Daya Saing : Jurnal Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Manajemen Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Moneter : Jurnal Keuangan dan Perbankan International Journal of Application on Economics and Business
Ni Wayan Novi Budiasni .
STIE Satya Dharma
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Effect of Financial Technology and Environmental Performance on Financial Performance with Corporate Social Responsibility as Intervening Variables Ni Wayan Novi Budiasni; Kadek Indrayani; Zainol Mustafa
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2675

Abstract

This study aims to determine the effect of financial technology and environmental performance on financial performance, with corporate social responsibility as an intervening variable. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The technique used to take samples in this study is purposive sampling. The number of samples in this study was 10 companies. This study’s data type is secondary timer series data with 5 years of observation. The research data was analyzed using SEM-PLS with the assistance of the SmartPLS version 3 application. Financial technology and environmental performance do not affect financial performance, financial technology does not affect CSR, environmental performance has a positive and significant effect on CSR, CSR has a positive and significant effect on financial performance, CSR does not mediate the effect of financial technology on financial performance, and CSR mediates the effect of environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022.
Implementasi Green Accounting dan E- Commerce Dalam Pengelolaan Usaha Berbasis Digital Kelompok Remaja LKSA B’Onic Trisnawati, Ni Luh De Erik; Prabandari, Luh Putu Cintya; Budiasni, Ni Wayan Novi
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 5 No. 2 (2024): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v5i2.1019

Abstract

Kemandirian finansial merupakan salah satu gerbang membangun kehidupan yang lebih baik sebagai tujuan awal didikan UMKM B’Onic. Kurangnya kemampuan mengelola bisnis menyebabkan B'onic belum mempunyai rencana bisnis yang jelas. Pengabdian kepada masyarakat ini dilaksanakan dengan memberikan pelatihan pengelolaan usaha berbasis digital kelompok remaja LKSA pelaku usaha B'onic, serta pelatihan dalam penggunaan aplikasi sistem pelaporan keuangan green accounting,untuk mengintegrasikan seluruh transaksi bisnis dalam menghasilkan laporan keuangan secara real time dan sekaligus  menerapkan 3P (Profit, People, dan Planet) dalam mengelola usaha. Hasil dari kegiatan ini bahwa pelatihan yang diberikan dapat mengoptimalkan pengelolaan usaha kelompok remaja LKSA B'onic, meningkatkan keterampilan dan pengetahuan bisnis mitra untuk mengembangkan usahanya, meningkatkan efektifitas dan efisiensi dalam pencatatan keuangan dan menghasilkan laporan keuangan usaha berbasis green accounting  secara real time. Optimalisasi bisnis berbasis digital memberikan peluang bagi para wirausahawan untuk semakin memperluas area bisnisnya dan memaksimalkan penjualannya.
The Effect of Company Size, Company Age and Profitability on Earnings Management Ni Made, Sri Ayuni; Novita Sari, Ni Luh Seni; Novi Budiasni, Ni Wayan
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.498

Abstract

To find out the effect of company size, company age and profitability on earnings management is the target through this research at PT Edie Arta Motor Indonesia Branch Bungkulan. By using anuaall reports for fifth years consisting of 2018 to 2022. The analysis technique tested through several analyses, namely multiple linear regression, classical assumptions and hypotheses, model feasibility test.The results showed that company size had a negative and significant effect on earnings management at PT Edie Arta Motor Indonesia Branch Bungkulan, the size of a company can greatly influence the occurrence of earnings management practices, which can be seen from the overall assets owned by the company, it is very possible for earnings management practices to occur in the company. There is a positive effect of company age on earnings management PT Edie Arta Motor Indonesia Branch Bungkulan with the age owned by a company in running its business as seen from how much income or income the company earns every day, with this the company will be able to continue to grow along with the addition of assets or facilities (equipment) owned by the company. Profitability have a negative impact or influence on its profit management PT Edie Arta Motor Indonesia Branch Bungkulan with the profitability of the company being able to help the company continue to grow every month, the profitability of the company really helps company owners in knowing how far their company can compete with others.
The Impact of Accountability and Transparency on Financial Management: The Role of Internal Control Systems as a Moderating Variable at the Buleleng Regency Social Service Budiasni, Ni Wayan Novi; Indrayani, Nyoman Nuning Surya
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.962

Abstract

This study examines the role of the internal control system as a moderating variable between accountability and transparency in financial management. The analysis was conducted using a structural equation modeling (SEM) approach, specifically the Partial Least Squares (PLS) variant. Data collection involved distributing 95 surveys to employees of the Social Office in Buleleng Regency. The hypothesis testing results indicate that accountability and transparency variables have a direct, positive, and significant effect on financial management. Similarly, testing with the internal control system as a moderating variable shows its role in strengthening the relationship between accountability and transparency in financial management. Thus, the internal control system functions as a mediator between accountability and transparency variables in financial management.
The Nandu or Nyakap System: Subak Local Wisdom in The Realm if Profit Sharing to Improve The Welfare of Farmers Ayuni, Ni Made Sri; Widnyani, Ni Made; Budiasni, Ni Wayan Novi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 3 No. 2 (2022): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.478

Abstract

This research uses a qualitative approach. Data collection techniques used in this study were in the form of interviews supported by documentation and observation, which were selected as respondents or informants were 6 key informants consisting of 3 smallholders, 3 landowners, and 3 supporting informants namely the management of Subak Yeh Taluh which consists of the Chairperson, Secretary and Treasurer. The data validity checking technique used is to use triangulation, namely triangulation techniques and source triangulation, while data analysis techniques consist of data collection, data reduction, data presentation and drawing conclusions. Based on the results of the process that has been processed shows that nandu activities are capable of subak Yeh Taluh Penarukan carried out in three models, namely mixed, for five, and for two where all three are considered capable of helping the welfare of farmers with the management of land with a certain area as the main support for increasing income and farmers' welfare. The purpose of this study was to find out how profit sharing models were applied to the Nandu system on the Subak Yeh Taluh Penarukan Buleleng and its effectitive qualitative approach
The Role of Human Capital Aspects as Sustainable Revenue in the Public Sector of the Singaraja District Court Office Budiasni, Ni Wayan Novi; Putri, Made Budi Aryati Laksmi; Sarbaeni, Sarbaeni
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.657

Abstract

This research wants to examine more about human capital through aspects of training, work motivation, career development and job satisfaction on employee performance at the Singaraja District Court Office. The research was conducted using quantitative methods to measure the influence and the level of significance. The analysis tool uses the PLS SEM and after testing the inner and outer models it is found that the variables of training, work motivation, career development, job satisfaction have a positive and significant effect on employee performance, directly or indirectly. Job satisfaction as an intervening variable also has positive and significant implications. This condition indicates that human capital through aspects of training, work motivation, career development and job satisfaction on employee performance really needs further attention at the Singaraja District Court Office.
Perhitungan Harga Pokok Ikan Lele Pada Usaha Budidaya Ikan Air Tawar Menggunakan Metode Full Costing Budiasni, Ni Wayan Novi; Noval, I Made Mai; Ayuni, Ni Made Sri; Lestari, Luh Ayu Ria
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 2 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i2.1333

Abstract

Pengabdian ini dilakukan pada usaha Budidaya Ikan Air Tawar "Ulik Mupu Sari" yang berlokasi di Singaraja, Bali, dengan tujuan untuk menganalisis pengelompokan biaya, perhitungan biaya produksi, dan metode penetapan harga jual yang diterapkan oleh pemilik usaha. Dalam literatur, biaya didefinisikan sebagai pengorbanan sumber daya yang dapat dibagi menjadi biaya produksi dan biaya komersial. Hasil menunjukkan bahwa pemilik usaha masih menggunakan metode perhitungan yang cukup sederhana dan belum sepenuhnya mengikuti prinsip akuntansi biaya. Melalui pendekatan full costing, perhitungan biaya produksi ikan lele mencapai total biaya sebesar Rp10.396.715, dengan harga pokok per kilogram sebesar Rp34.655. Pemilik usaha perlu menetapkan harga jual yang lebih tinggi daripada harga pokok untuk memperoleh keuntungan, serta mempertimbangkan fluktuasi harga bahan baku di pasar. Melalui pengabdian ini diharapkan dapat memberikan pemahaman yang lebih baik bagi pemilik usaha dalam mengelola biaya dan menentukan harga jual yang lebih efisien, serta mendukung keberlanjutan usaha budidaya ikan air tawar.
Financial Literacy and Love of Money as Determinants of Gen Z Students’ Personal Financial Management: The Mediating Role of Financial Self-Efficacy Budiasni, Ni Wayan Novi; Darmayanti, Kadek Arik
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.963

Abstract

The purpose of this study was to examine the effects of Financial Literacy, Love of Money, and Financial Self-Efficacy on Personal Financial Management among Gen Z students at the Satya Dharma College of Economics, with Financial Self-Efficacy as a mediating variable. The study utilized 20 indicators and involved 100 respondents. The results indicate that Financial Literacy positively affects both Personal Financial Management and Financial Self-Efficacy. Additionally, Financial Self-Efficacy positively influences Personal Financial Management and acts as a mediator between Financial Literacy and Personal Financial Management. Furthermore, Love of Money positively affects Financial Self-Efficacy; however, it does not have a positive effect on Personal Financial Management either directly or through Financial Self-Efficacy mediation.
Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Budiasni, Ni Wayan Novi; Aryani, Ni Luh Putri; Hamzah, Muhammad Luthfi; Ugli, Tilovmurodov Dostonbek Furqat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
PENGARUH KUALITAS PELAYANAN, HARGA DAN STRATEGI DIGITAL MARKETING TERHADAP MINAT BELI DI UD. SUARNINGSIH Budiasni, Ni Wayan Novi; Puspa Sari, Ketut Intan
Jurnal Daya Saing Vol. 9 No. 3 (2023): Kinerja SDM, Perilaku Konsumen, dan Dinamika Keuangan Perusahaan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v9i3.1409

Abstract

The purpose of this study was to determine the quality of service, price and digital marketing strategy for buying interest at UD. Suarningsih. The total population of customers, both male and female, who are customers at UD stores. Suarningsih while the sample in this study were 81 customers. Methods of data collection by using the SPSS application version 29.00 for windows. The results of the study show that service quality has a positive effect on purchase intention at UD. Suarningsih with t count > t table (3.430 > 1.991) with a significant level of 0.001 <0.005. Prices have a positive effect on buying interest at UD. Suarningsih with a t count > t table (3.419 > 1.991) with a significant level of 0.001 <0.005. Digital Marketing strategy has a positive effect on buying interest at UD. Suarningsih with t count > table (2, 479 > 1991) with a significant level of 0.007 <0.005.
Co-Authors A.A. Ngurah Restu Gautama Anak Agung Ngurah Eddy Supriyadinata Gorda Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ardanari, I Gusti Ayu Agung Maesa Aryani, Ni Luh Putri Ayu Trisnadewi, Ni Kadek Darmayanti, Kadek Arik Desak Kadek Eliasih Desak Putu Santi Artania Dina Apriliani, Ni Ketut Ditami, I Gede Sri Erik Trisnawati, Ni Luh De Gede Sri Darma Gede Widiadnyana Pasek Gorda, Anak Agung Ngurah Eddy Supriyadinatha Hamzah, Muhammad Luthfi I Kadek Satria Wibawa I Made Mai Noval Indrayani, Nyoman Nuning Surya Kadek Agus Fendy Setiawan Kadek Indrawan Lestari, Luh Ayu Ria Luh Kartika Ningsih Luh Putu Septiapani Budiartiwi Made Dwi Ferayani . Ni Kadek Ayu Trisna Dewi Ni Luh Nurkariani Ni Made, Sri Ayuni Ni Putu Pebri Prasanthi Ni Wayan Novi Budiasni Ni Wayan Novi Budiasni NOVAL, I MADE MAI Novita Sari, Ni Luh Seni Nyoman Putra Adnyana Nyoman Trisna Herawati Oktaviani, Kadek Clara Pasek, Gede Widiadnyana Prabandari, Luh Putu Cintya Puspa Sari, Ketut Intan Putri, Made Budi Aryati Laksmi Sarbaeni, Sarbaeni Sri Ayuni, Ni Made Ugli, Tilovmurodov Dostonbek Furqat Widiartana, Gede Tista Widnyani, Ni Made Zainol Mustafa