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All Journal Krisna: Kumpulan Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL ECONOMINA JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi E-JURNAL AKUNTANSI SENEMA Jurnal Akuntansi
RR. Maria Yulia Dwi Rengganis
Universitas Mahasaraswati Denpasar
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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PENERAPAN SISTEM PENCATATAN KEUANGAN DIGITAL DAN OPTIMALISASI PENGGUNAAN MEDIA SOSIAL DALAM UPAYA MENINGKATKAN DAYA SAING DI TK SWADHARMA KUMARA R.R. Maria Yulia Dwi Rengganis; Ni Kadek Julianti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

TK Swadharma Kumara yang beralamatkan di Desa Serongga, Gianyar. TK Swadharma Kumara merupakan sekolah Pendidikan anak usia dini dalam bentuk Pendidikan formal untuk anak yang berumur 6 tahun kebawah. TK Swadharma Kumara memiliki beberapa sumber pendapatan yaitu dari pemerintah, masyarakat, dan swadaya. Masalah yang terungkap yaitu kurang pemahaman terhadap seberapa penting penggunaan komputer terhadap pencatatan transaksi keuangan sehingga dapat menyebabkan korupsi, keterbatasan akses , pengawasan yang rendah , dan biaya yang besar. Dan kurangnya penggunaan media sosial untuk media promosi (pemasaran) sehingga dapat menyebabkan penurunan daya saing. Tujuan yang ingin dicapai yaitu penerapan system digital pada pencatatan laporan keuangan dan peningkatan media promosi
EDUKASI PENTINGNYA PEMASARAN DIGITAL BERBASIS "ARTIFICIAL INTELLIGENCE” (AI) DALAM MENINGKATKAN KINERJA PERUSAHAAN PT MURTI KARYA INVESTAMA RR. Maria Yulia Dwi Rengganis; Ni Luh Radha Dewi Dasi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pemasaran digital mengalami perkembangan pesat dengan kehadiran teknologi Artificial Intelligence (AI) yang mampu meningkatkan kinerja perusahaan. Program ini dilaksanakan untuk memberikan edukasi kepada PT Murti Karya Investama tentang pentingnya penerapan AI dalam strategi pemasaran digital mereka. Metode yang digunakan meliputi observasi, pelatihan, dan pendampingan dalam implementasi AI. Hasilnya menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan karyawan, serta dampak positif pada efisiensi operasional dan citra perusahaan.
Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Maria Yulia dwi Rengganis; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 24 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i02.p03

Abstract

The tax aggressiveness is step of company as strategy minimize the tax that must paid. This research uses ETR as proxy of the tax aggressiveness. The lower value of ETR of company depicts the high aggressiveness tax those companies. This research has a purpose to giving information about the impact of Corporate Governance and Disclosure of Corporate Social Responsibility On the Aggressiveness Tax representative with ETR. All of manufacturing companies listed on Indonesian stocks Exchanges on 2013-2015 is the population of this research. Companies selected into the sample after deducting some of the criteria is as much 99 of the company observations. This study has results that prove the disclosure of CSR affect the ETR as proxy of tax aggressiveness. Value of CSR disclosure company high, so value of ETR is higher which describe the lower aggressiveness tax of the companies.
The Role of Profitability and Investment Opportunities Set in Determining Dividend Policy: Evidence from the Consumer Non-Cyclicals Sector RENGGANIS, RR. Maria Yulia Dwi; ARIANI, Ni Komang
Integration: Journal Of Social Sciences And Culture Vol. 3 No. 1 (2025): Integration: Journal Of Social Sciences And Culture (January – March 2025)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijssc.v3i1.258

Abstract

Purpose:This study aims to test and obtain empirical evidence of the effect of profitability and investment opportunity set on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange.Methodology:The population of this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample in this study was 19 non- cyclical consumer sector companies. The research technique for this sample is purposive sampling. The data analysis used in this study is multiple linear regression analysis.Findings:Profitability has a positive and significant effect on dividend policy, indicating that companies with high earnings tend to be capable and willing to distribute dividends as a signal of good prospects. In addition, the investment opportunity set (IOS) also shows a positive effect, although the initial hypothesis predicted a negative relationship. This suggests that companies with high investment opportunities can still distribute dividends, especially if they have adequate access to external financing.Implication:The results of this study have implications for company management that profitability and investment opportunity set (IOS) must be strategically managed in determining dividend policy. This finding enriches the literature on dividend policy, particularly in the context that IOS does not necessarily act as a barrier to dividend distribution.
Analisis Signifikansi Pengaruh Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Return Saham Mirayani, Luh Putri Mas; Rengganis, RR. Maria Yulia Dwi; Dewi, I Gusti Ayu Ratih Permata
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
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.v2i2.10315

Abstract

This study examines the influence of Dividend Payout Ratio (DPR), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach, this research analyzed data from annual financial reports of 22 companies selected through purposive sampling, with a total of 66 observations. Multiple linear regression analysis was employed to evaluate the relationships between variables. The results indicate that DPR and EPS have a positive and significant impact on Stock Returns, with respective p-values of 0.001. This suggests that higher dividends and improved financial performance significantly enhance stock returns. On the other hand, DER does not have a significant influence on Stock Returns. This study provides practical implications for companies to strengthen their dividend policies and financial performance to attract investors. Investors are recommended to use DPR and EPS as primary indicators in forming an optimal investment portfolio. The findings contribute to the theoretical literature on financial ratios and stock performance in developing markets and suggest opportunities for future research, including additional variables such as macroeconomic factors or market conditions, to enhance Stock Return prediction models.
How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Devi, Ni Luh Nyoman Sherina
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11452

Abstract

Purpose – This study aims to examine the influence of personal technical skills and user involvement on the performance of accounting information systems (AIS), with the utilization of information technology as a moderating variable in Lembaga Perkreditan Desa (LPD) in Gianyar District. This research seeks to understand the extent to which human and technological factors contribute to enhancing the effectiveness of accounting systems in community-based financial institutions. Design/methodology/approach – This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD employees involved in the use of accounting information systems, selected through purposive sampling. Findings – The results indicate that personal technical skills and user involvement positively influence the performance of accounting information systems. Additionally, the utilization of information technology significantly strengthens the relationship between these independent variables and the performance of AIS. These findings suggest that LPDs that optimize the use of information technology can enhance the efficiency and accuracy of financial records. Research limitations/implications –The implications of this study highlight the importance of enhancing employees’ technological competencies and investing in information system infrastructure to improve AIS performance in LPDs. Keywords: Accounting Information System Performance, Information Technology Utilization, Personal Technical Skills, User Involvement
FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN CV. HARI BAIK Devi, Ni Luh Nyoman Sherina; Manuari, Ida Ayu Ratih; Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Putri, Yura Karlinda Wiasa
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1170-1181

Abstract

An accounting information system is effective if the information needed by system users is met and efficient if the system is able to produce information without spending a lot of time in the work process. The goal of this study was to examine the variables that affect the functionality of the accounting information system, including user participation in information system development, individual technical proficiency, support from top management, training and education initiatives, user communication with information system developers, and the location of the information systems department. The test results demonstrate that user involvement in information system development, individual technical proficiency, and top management support have positive effects on the performance of the accounting information system, whereas training and education programs, user communication, information system developers, and the location of the information systems department have no impact on the performance of the accounting information system.
Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani
Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i07.365

Abstract

MEA atau kita kenal dengan istilah Masyarakat Ekonomi Asean slah satu pemicu utama perkembangan ekonomi Indonesia. Kebijakan untuk mengwasi perkembangan ini adalah dengan pemeriksaan oleh pihak ketiga yaitu auditor eksternal. Tujuan penulisan artikel ini untuk memperoleh bukti empiris antara profesionalisme, pengalaman kerja, dan etika profesi terhadap kualitas audit seorang auditor. KAP wilayah Denpasar menjadi objek penelitian dalam artikel ini. Sampel ditentukan dengan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Profesionalisme berpengaruh positif terhadap Kualitas Audit, Pengalaman berpengaruh negatif terhadap Kualitas Audit, dan Etika berpengaruh positif terhadap Kualitas Audit.
Pengaruh Free Cash Flow pada Nilai Perusahaan dengan Investment Opportunity Set sebagai Pemediasi Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Bagiana , I Kadek
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3186

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh free cash flow pada nilai perusahaan dengan investment opportunity set sebagai pemediasi pada perusahaan yang konsisten berada dalam kelompok indeks LQ 45 selama tiga tahun berturut-turut terhitung sejak tahun 2020 sampai dengan 2022. Dari penyaringan atas populasi tersebut maka didapat sebanyak 28 perusahaan yang konsisten berada dalam indeks LQ 45 selama tiga tahun berturut-turut sehingga total jumlah data yang terkumpul adalah sebanyak 84 item. Teknik analisis data yang digunakan untuk menguji hipotesis yang dirumuskan dalam pelitian ini adalah analisis jalur (path analysis). Hasil analisis menunjukkan bahwa (1) free cash flow berpengaruh positif pada nilai perusahaan; (2) free cash flow tidak berpengaruh pada investment opportunity set; (3) Investment Opportunity Set tidak berpengaruh pada nilai perusahaan; (4) investment opportunity set tidak mampu memediasi pengaruh free cash flow pada nilai perusahaan.
Kompleksitas Operasi, Kontijensi, Pergantian Auditor pada Audit Report Lag dengan Pemoderasi Spesialisasi Auditor Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani
Jurnal Indonesia Sosial Teknologi Vol. 2 No. 12 (2021): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4460.99 KB) | DOI: 10.59141/jist.v2i12.299

Abstract

Penelitian bertujuan untukaamenguji pengaruh kompleksitas operasi, kontinjensi, danapergantian auditor pada audit report lag dengan dimoderasi olehaspesialiasi auditor. Populasiapenelitian ini adalah perusahaan otomotif yang terdaftar di BursaaEfekaIndonesia (BEI) periode 2017-2020. Sampel sebanyaka44 perusahaanaamatan diperoleh menggunakan metode purposive sampling. Dataapenelitian adalah data sekunderadan diperoleh dengan metodeaobservasi non partisipan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif yaitu penelitian sistematis atas fenomena serta kausalitas hubungan, berdasarkan pengujian teori dengan variabel yang dikur dengan angka dan dianalisis dengan prosedur statistik. Teknik analisisayang digunakan adalah analisis regresiaberganda dengan menggunakan uji MRA (Moderated RegressionaAnalysis). Hasilapenelitian menunjukkan  bahwa kompleksitas operasiadan kontinjensi berpengaruhapositif dalam menyebabkan audit report lag yangalebih panjang, sedangkanapergantian auditor dan spesialisasi auditoratidak berpengaruh pada auditareport lag. Spesialisasi auditor hanya mampu memperlemah pengaruhakompleksitas operasi pada audit report lag, dan tidakamampu memoderasiapengaruh kontijensi dan pergantian auditor pada audit report lag.
Co-Authors Anak Agung Sagung Istri Pramanaswari Ariani, Ni Komang Desak Made Sri Juniasri Dewi Dewi, I Gusti Putu Eka Rustiana I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Komang Aditya Mahendra Putra I Wayan Widnyana Ida Ayu Nirma Prameswari Ida Ayu Ratih Manuari Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Kadek Dwi Antari Ni Kadek Julianti Ni Komang Yuli Sapira Ni Luh Laksmi Rahmantari Ni Luh Nyoman Sherina Devi Ni Luh Radha Dewi Dasi Ni Made Inka Prahartini Ni Made Sintya Surya Dewi Prameswari, Ida Ayu Nirma Putu Ayu Anggya Agustina Yura Karlinda Wiasa Putri