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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Applied Management and Accounting Science (JAMAS) JAKED Journal Research of Accounting Dharma Jnana Jurnal SUTASOMA International Journal of Economics, Management and Accounting
Ida Ayu Ratih Manuari
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Kebijakan Dividen dalam Memediasi Profitabilitas dan Leverage terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia Ida Ayu Ratih Manuari; I Gede Cahyadi Putra; Ni Luh Yonny Kaswari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.722 KB) | DOI: 10.52062/jaked.v17i1.2328

Abstract

The main goal of companies that have gone public is to maximize the value of the company. Firm value is an investor's view of the level of success of the company's management in managing the resources that have been entrusted to him in one period after going through several process activities over the years which are closely related to stock prices. The purpose of this study is to determine the role of dividend policy in mediating the effect of profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020.The sample in this study used manufacturing companies listed on the Indonesia Stock Exchange, totaling 48 companies for 3 years of observation so that the total observations were 144. The sampling used purposive sampling technique. The data analysis technique used is Partial Least Square with the help of SmartPLS 3.0 as a calculation tool.The results showed that profitability and leverage had no effect on firm value. Profitability has a positive effect on dividend policy. Dividend policy has a positive effect on firm value. Leverage has no effect on dividend policy. Policy is able to mediate the relationship between profitability and firm value, while dividend policy is not able to mediate the relationship between leverage and firm value.
PERAN TEKNOLOGI INFORMASI DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN LPD DI KECAMATAN MENGWI, BADUNG Ida Ayu Ratih Manuari; I Gede Cahyadi Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.06.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i06.p09

Abstract

This research set out to test the hypothesis that LPDs in Badung's Mengwi District would have better financial reports if their managers had a better grasp of employee accounting, the value of ethical leadership, and the importance of a regulatory body. Partial Least Squares (PLS) analysis was applied on a total of 38 (thirty eight) research samples drawn from a census or saturation sample. The study discovered that accounting knowledge of the employees had an impact on the quality of the financial reports they produced, but that ethical leadership, the role of the supervisory body, and IT were unable to have an impact on the quality of the financial reports produced by LPDs.
MENELISIK PERAN TATA KELOLA PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Journal of Applied Management and Accounting Science Vol. 5 No. 1 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v5i1.101

Abstract

Financial distress is a condition or condition of a company that is experiencing financial difficulties, is insecure and is threatened with bankruptcy. The purpose of this study is to test and obtain empirical evidence regarding the implications of the roles of managerial ownership, institutional ownership, independent commissioners, board of directors, liquidity, leverage and profitability in the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. There were 24 manufacturing companies that were sampled in this study with a total observation time of 3 years so that the total sample for this study was 72 which were determined based on the purposive sampling method. The logistic regression analysis technique became a hypothesis testing technique in this study. From the test results it was found that managerial ownership, institutional ownership, independent commissioners, board of directors, liquidity, leverage have no effect on financial distress, profitability has a negative effect on financial distress. The implication of this research is to clarify the need for procurement of evaluation and analysis for a company in implementing a strategy that will affect the emergence of potential financial difficulties or financial distress. This will prevent the company from going bankrupt in the future
PENGARUH KOMPETENSI, ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Luh Devi Yuniantari; Luh Komang Merawati; Ida Ayu Ratih Manuari
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.109

Abstract

The existence of the public accounting profession will gain the trust of the public if the auditors produce quality audits. Audit quality is influenced by many factors including competence, auditor ethics, auditor experience, audit fees and audit tenure. This study aims to analyze and explain the effect of competence, auditor ethics, auditor experience, audit fees and audit tenure on audit quality. The study population comprised all auditors employed at public accounting firms in Bali. Purposive sampling was employed, yielding 88 respondents. Data collection involved validated and reliable questionnaire. The data analysis method employed in this investigation was multiple linear regression analysis. The findings reveal that auditor ethics and experience positively influence audit quality, while competence, audit fees, and audit tenure exhibit no significant impact on audit quality
ANALISIS INTERVENSI KUALITAS LABA DALAM HUBUNGAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN DI NEGARA BERKEMBANG Devi, Ni Luh Nyoman Sherina; Ida Ayu Ratih Manuari
Jurnal SUTASOMA (Science Teknologi Sosial Humaniora) Vol 3 No 2 (2025): Juni 2025
Publisher : Universitas Tabanan

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

Abstract

This research aimed to examine the role of earnings quality in mediating the relationship between financial performance and firm value in emerging markets. The research employed a sample of 85 manufacturing firms listed on the Indonesia Stock Exchange during 2021-2023 period and utilized the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Financial performance was measured using return on assets, current ratio, debt to equity ratio, and total asset turnover; firm value was proxied by price earnings ratio, price to book value, and Tobin’s Q; and earnings quality was proxied by the Earnings Response Coefficient (ERC). The findings indicated that financial performance had a significant positive effect on firm value but did not significantly influence earnings quality. Furthermore, earnings quality had no significant effect on firm value, neither mediate the link between financial performance and firm value. These findings suggest that investors in Indonesia’s capital market still prioritize traditional financial metrics rather than earnings quality.
Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i1.1044

Abstract

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.
Pelatihan Dan Pendampingan Penerapan Standar Akuntansi Keuangan Bagi Koperasi Merah Putih Desa Dangin Puri Kangin Ni Putu Yuria Mendra; Ida Ayu Ratih Manuari; Ida Ayu Budhananda Munidewi; Yura Karlinda Wiasa Putri; Ni Kadek Ayu Diana Putri; I Dewa Ayu Oktaviani Putri
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Tujuan dilakukannya pengabdian ini adalah untuk meningkatkan kapasitas pengurus Koperasi Merah Putih, Desa Dangin Puri Kangin, dalam penerapan Standar Akuntansi Keuangan (SAK). Kegiatan ini berpihak pada perubahan sosial melalui penguatan tata kelola keuangan koperasi yang transparan dan akuntabel. Fenomena yang melatarbelakangi kegiatan ini adalah rendahnya pemahaman pengurus terhadap prinsip akuntansi, ketidakteraturan pencatatan transaksi, dan belum tersusunnya laporan keuangan sesuai standar. Kondisi ini berdampak pada rendahnya akuntabilitas keuangan dan kepercayaan anggota koperasi. Penerapan SAK menjadi penting untuk meningkatkan kinerja dan kredibilitas koperasi di mata masyarakat. Pendekatan yang digunakan adalah pelatihan partisipatif dan pendampingan teknis melalui observasi, perencanaan, implementasi, dan evaluasi. Hasil menunjukkan 80% peserta mampu menyusun laporan keuangan berbasis SAK secara mandiri. Luaran kegiatan meliputi laporan PkM, poster, video, dan publikasi media massa. Temuan pentingnya adalah penerapan SAK secara konsisten mampu memperkuat transparansi dan akuntabilitas koperasi.
Peningkatan Kesehatan Gigi Anak Melalui Edukasi Dan Pendampingan Menyikat Gigi Yang Benar Ni Putu Yuria Mendra; Ida Ayu Ratih Manuari; Made Doni Permana Putra; Gede Bagus Brahma Putra; Putu Novidiyanti; Ni Made Dwi Ariani
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Kesehatan gigi dan mulut yang baik memainkan peran mendasar dalam mendukung pertumbuhan, perkembangan, dan kualitas hidup anak secara keseluruhan. Namun demikian, banyak siswa sekolah dasar masih menunjukkan keterbatasan pengetahuan dan keterampilan yang tidak memadai dalam menjaga kebersihan gigi dan mulut yang baik, yang meningkatkan kerentanan mereka terhadap karies gigi, penyakit gusi, dan masalah kesehatan gigi dan mulut lainnya. Program pengabdian masyarakat ini dirancang untuk mengatasi tantangan-tantangan ini dengan meningkatkan kesadaran, pengetahuan, dan keterampilan praktis anak-anak dalam perawatan gigi dan mulut melalui pendidikan yang terarah dan panduan terstruktur tentang teknik menyikat gigi yang benar. Pelaksanaan program ini melibatkan beberapa tahap: observasi awal dan penilaian kebutuhan, penyampaian sesi edukasi kesehatan gigi dan mulut interaktif, demonstrasi langsung metode menyikat gigi yang benar, dan pembagian sikat gigi dan pasta gigi untuk mendorong praktik berkelanjutan di rumah. Inisiatif ini dilakukan bekerja sama dengan guru, administrator sekolah, dan pemerintah desa setempat untuk memastikan partisipasi aktif dan dukungan masyarakat. Evaluasi pasca-kegiatan menunjukkan peningkatan yang signifikan, dengan 80% peserta menunjukkan teknik menyikat gigi yang benar dan peningkatan pemahaman tentang prinsip-prinsip kesehatan gigi dan mulut. Selain perubahan perilaku langsung, program ini menumbuhkan sikap positif terhadap perawatan gigi pribadi dan menyoroti perlunya mengintegrasikan pendidikan kesehatan mulut rutin ke dalam kurikulum sekolah sebagai strategi pencegahan untuk kesejahteraan jangka panjang.
Co-Authors Gede Bagus Brahma Putra I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gede Cahyadi Putra Luh Komang Merawati Made Doni Permana Putra Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made Dwi Ariani Ni Putu Yuria Mendra Putu Ayu Diah Widari Putri Putu Novidiyanti Yura Karlinda Wiasa Putri