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<![CDATA[PENGARUH IOS PADA NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Ni Made Wulan Sari Sanjaya]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 3 No 1: Juni 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v3i1.16627
<![CDATA[ABSTRAKPenelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value]]>
<![CDATA[The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19 ]]>
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Ni Made Wulan Sari Sanjaya]]>;
<![CDATA[Riana Dewi Kartika]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.38166
<![CDATA[During the Covid-19 pandemic, several Village Credit Institutions (LPD) experienced difficulties in their operations, so doing business would need to make various efforts. The implementation of various programs to support policies related to credit is carried out to maintain the growth of Village Credit Institutions (LPD), one of which is the relaxation of credit restructuring policies for people who have credit at Village Credit Institutions (LPD). This study aims to analyze the effect of the relaxation of credit restructuring on LPD financial performance during the Covid-19 pandemic. The nature of this research is an explanation with quantitative methods to test the causality of these variables. The variables in question are the relaxation of credit restructuring and performance. The total population of this study was 81 LPD. Determination of the sample using random sampling technique to obtain a total sample of 46 LPD. This research data collection uses documentation and questionnaire techniques. The data technique used in this study is a simple linear regression with the help of the SPSS 21 application. The results of this study are a positive analysis credit restructuring regression coefficient of 0.968 which means that each increase in credit restructuring by one unit will lead to an increase in the financial performance of 0.968 with the assumption of independent variables other constant. The results of data analysis showed that credit restructuring partially affected financial performance. The key is that credit restructuring has a significant positive effect on the financial performance of the Buleleng Regency LPD during the Covid-19 Pandemic.]]>
<![CDATA[Peningkatan Motivasi Belajar Berbasis Spiritual Terhadap Hasil Belajar Mahasiswa ]]>
<![CDATA[Ni Made Rianita]]>;
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Putu Eka Nopiyani]]>
<![CDATA[ Mimbar Ilmu Vol. 25 No. 3 (2020): Desember ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/mi.v25i3.28312
<![CDATA[Rendahnya hasil belajar Bahasa Inggris pada mahasiswa disebabkan karena kurangnya motivasi mahasiswa dalam belajar. Selain itu tidak adanya peningkatan hasil belajar Bahasa Inggris yang telah didapatkan dari jenjang sekolah dasar hingga perguruan tinggi. Tujuan penelitian ini adalah untuk menganalisis pengaruh motivasi belajar berbasis spiritual terhadap hasil belajar mahasiswa. Jenis penelitian ini adalah kuantitatif. Metode penelitian yang digunakan adalah eksplanasi asosiatif yang menguji hubungan antar variabel. Metode pengumpulan data yang digunakan adalah kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah Component based SEM, Partial Least Square (PLS). Jumlah populasi dalam penelitian adalah 887. Sampel yang digunakan dalam penelitian ini berjumlah 130. Teknik yang digunakan dalam pengambilan sampal adalah Stratified Random Sampling. Hasil penelitian menunjukan bahwa motivasi belajar berbasis spiritual berpengaruh positif dan signifikan terhadap peningkatan hasil belajar mahasiswa yaitu ditunjukan dengan nilai T statistics >1.96 yaitu 19,359 atau p-values adalah signifikan < 0.05. Dengan adanya dorongan atau motivasi dalam pembelajaran, mahasiswa mampu meningkatkan nilai akademisnya. Kesimpulan dalam penelitian ini adalah peningkatan motivasi belajar berbasis spiritual mampu mempengaruhi hasil belajar mahasiswa.]]>
<![CDATA[Kinerja Keuangan LPD Dalam Perspektif Budaya Tri Hita Karana ]]>
<![CDATA[Mertyani Sari Dewi]]>;
<![CDATA[Putu Eka Nopiyani]]>
<![CDATA[ ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Satya Dharma ]]>
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DOI: 10.55822/asd.v15i1.236
<![CDATA[Abstract. The results of the study prove that the development of the ROA (Return On Asset) Ratio from 2017-2021 dominantly decreased, namely in 2017-2019 this was due to the fact that in 2019 the increase in profit was smaller than the increase in assets. The decline in 2020 and 2021 occurred due to the declining profit value but the number of assets owned by the LPD increased. The reversed condition is illustrated in 2018, namely the ROA value has increased from the previous year, this occurs because profits have increased but the number of assets has decreased. When viewed from the average ROA value from 2017-2021 only in 2020 and 2021 the ROA value of LPD Penglatan is below the average. Based on the development of profits obtained from 2017 – 2021 and CSR funds distributed, fluctuated in 2018 increasing by 9.92% and in 2019 increasing 9.57%. The reverse condition is illustrated in 2020 and 2021 which illustrates the value of profits and CSR funds that have decreased by 15.76% in 2020 and in 2021 it has decreased by 10.44%. However, the average profit increased 1.68%. Likewise, the CSR provided has fluctuations where the average increase is every year 2017-2021, fluctuations that follow the trend trend are the same as changes in profit.]]>
<![CDATA[Pengembangan Gerang Pedet Melalui Metode Enthrepreneurship Capasity Building (ECB) ]]>
<![CDATA[Riana Dewi Kartika]]>;
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Gusti Putu Eka Kusuma]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 1 (2021): Community Engagement and Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ceej.v2i1.140
<![CDATA[Tujuan dalam pengabdian masyarakat ini adalah meningkatkan penjualan Gerang Pedet dengan inovasi produk, penjualan berbasis internet marketing, meningkatkan jiwa entrepreneurship dan meningkatkan pengetahuan di bidang keuangan untuk kelompok Nelayan Windu Sari Desa Banjar. Metode yang digunakan untuk melaksanakan kegiatan yaitu ceramah, diskusi dan demonstrasi. Pelaksanaan pengabdian pada masyarakat ini berjalan dengan lancar. Hal tersebut dapat dilihat dari keantusiasan mereka mengikuti kegiatan sampai akhir. Dapat disimpulkan bahwa program ini mampu memberikan manfaat dan nilai tambah bagi pengembangan produk Gerang Pedet kelompok Nelayan Windu Sari di Desa Banjar. Kata Kunci: Gerang Pedet, Inovasi, Desa Banjar]]>
<![CDATA[Pengaruh Faktor Fundamental Terhadap Harga Saham Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 ]]>
<![CDATA[Putu Eka Nopiyani]]>
<![CDATA[ ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Satya Dharma ]]>
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DOI: 10.55822/asd.v15i1.239
<![CDATA[This research aims to analyze and test the effect of fundamental factors projected by Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020. This research used secondary data in the form of company financial statements with a total of 30 research samples. Sampling techniques use purposive sampling with criteria. The research data in the test used the Eviews 9.0 program with panel data regression analysis methods. The results showed that the variable Debt to Equity Ratio (X2) partially significant effect on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020. While The Variabel Current Ratio (X1), Return On Asset (X3), , Earnings Per Share (X4) partially no effect on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020.]]>
<![CDATA[PENGARUH BUDAYA TRI HITA KARANA PADA GOOD CORPORATE GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Ni Made Wulan Sari Sanjaya]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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<![CDATA[ABSTRACTThe purpose of this study: 1) Knowing the Effect of Tri Hita Karana (BTHK) Culture on Good Corporate Governance (GCG), 2) Knowing the Effect of BTHK on the Quality of Financial Reports, 3) Knowing the Effects of GCG on the Quality of Financial Reports. Sampling uses the Simple Random Sampling method. Analysis of the data used is SEM-PLS. Based on the results of hypothesis testing, it shows that: 1) Tri Hita Karana Culture (BTHK) has a positive and significant effect on Good Corporate Governance (GCG) LPD in Buleleng Regency. 2) BTHK have a positive and insignificant effect on LPD Quality of Financial Statements (KLK) in Buleleng Regency, 3) GCG have a positive and insignificant effect on KLK LPD in Buleleng Regency. Based on the results of the study concluded that the Culture of Tri Hita Karana (BTHK) LPD in Buleleng Regency has not been able to become the basis for general policy making and management. The process of preparing LPD financial reports has not taken into account thoroughly the aspects of Good Corporate Governance (GCG).Keywords: Tri Hita Karana Culture, Good Corporate Governance, Quality of FinancialReporting.ABSTRAKTujuan penelitian ini: 1) Mengetahui Pengaruh Budaya Tri Hita Karana (BTHK) Terhadap GCG, 2) Mengetahui Pengaruh BTHK Terhadap Kualitas Laporan Keuangan, 3) Mengetahui Pengaruh GCG Terhadap Kualitas Laporan Keuangan. Pengambilan sampel menggunakan metode Simple Random Sampling. Analisis data yang digunakan ialah SEM-PLS. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa pertama Budaya Tri Hita Karana (BTHK) berpengaruh positif dan signifikan terhadap Good Corrporate Governance (GCG) LPD di Kabupaten Buleleng. Kedua BTHK berpengaruh positif dan tidak signifikan terhadap Kualitas laporan Keuangan (KLK) LPD di Kabupaten Buleleng. Ketiga GCG berpengaruh positif dan tidak signifikan terhadap KLK LPD di Kabupaten Buleleng. Berdasarkan hasil penelitian disimpulkan bahwa Budaya Tri Hita Karana (BTHK) LPD di Kabupaten Buleleng belum mampu menjadi dasar sebagai pengambilan kebijakan dan pengelolaan secara umum. Proses penyusunan laporan keuangan LPD belum memperhatikan secara menyeluruh aspek-aspek dalam Good Corporate Governance (GCG).Kata Kunci: Budaya Tri Hita Karana, Good Corporate Governance, Kualitas LaporanKeuangan]]>
<![CDATA[ANALISIS PERBEDAAN NILAI TINGKAT KESEHATAN PADA LPD DESA ADAT SAMBANGAN ]]>
<![CDATA[putu eka nopiyani]]>;
<![CDATA[Putu Laba Ari Saka Yana]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[STEKOM PRESS ]]>
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DOI: 10.51903/e-bisnis.v16i1.1138
<![CDATA[The purpose of this study was todetermine the cause of the difference in the value of the health level between the LPD Internal Supervisor and the LPLPD of Buleleng Regency at the Sambangan Traditional Village LPD in 2018-2021. The research method uses the CAMEL method. Data collection techniques by means of documentation and interviews. The data analysis technique uses Bali Governor Regulation Number 44 of 2017. The assessment includes Capital, Asset Quality, Management, Earning, Liquidity (CAMEL) factors. The results of the study that: There are differences in the health assessment system in using numbers rounded into thousands and real numbers. In the assessment of Management, the difference is due to the value of general and risk management aspects. The difference in the results of the CPRR calculation that must be established between the Buleleng Regency LPLPD and the LPD Internal Supervisor in the CPRR component in 2020.]]>
<![CDATA[PENDAMPINGAN PEDAGANG PENGECER AYAM POTONG “IBU JUNI” DI DESA BANYUNING DALAM MENINGKATKAN USAHA DI ERA SOCIETY 5.0 ]]>
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Riana Dewi Kartika]]>;
<![CDATA[Komang Rahayu Widiastini]]>
<![CDATA[ Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 3, No 4 (2023): JPM: Pemberdayaan, Inovasi dan Perubahan ]]>
Publisher : <![CDATA[Penerbit Widina, Widina Media Utama ]]>
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DOI: 10.59818/jpm.v3i4.524
<![CDATA[The purpose of this community service is to increase sales of broiler meat, internet marketing-based sales and increase knowledge in the financial sector for the "Ibu Juni" chicken meat business in Banyuning Singaraja Bali. The methods used to carry out activities are lectures, discussions and demonstrations. The implementation of community service is running as it should. This can be seen from their enthusiasm in participating in the activity until the end. Participants can understand the material presented by the resource persons and can practice it directly well. It can be concluded that this program is able to provide benefits for business owners and their employees to improve this business in the futureABSTRAKTujuan dalam pengabdian masyarakat ini adalah meningkatkan penjualan daging ayam potong, penjualan berbasis internet marketing dan meningkatkan pengetahuan di bidang keuangan untuk usaha daging ayam potong “Ibu Juni” di Banyuning Singaraja Bali. Metode yang digunakan untuk melaksanakan kegiatan yaitu ceramah, diskusi dan demonstrasi. Pelaksanaan pengabdian pada masyarakat ini berjalan sebagaimana mestinya. Hal tersebut dapat dilihat dari keantusiasan mereka mengikuti kegiatan sampai akhir. Peserta dapat memahami materi yang disampaikan oleh narasumber dan dapat mempraktekkannya langsung dengan baik. Dapat disimpulkan bahwa program ini mampu memberikan manfaat bagi pemilik usaha dan karyawannya untuk meningkatkan usaha ini ke depannya]]>
<![CDATA[PENGARUH SIKAP KEUANGAN, PERILAKU KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM PADA PEMDES AMBENGAN ]]>
<![CDATA[Nopiyani, Putu Eka]]>;
<![CDATA[Indiani, Putu Rara]]>
<![CDATA[ Jurnal Akuntansi Kompetif Vol. 6 No. 3 (2023): Kinerja Keuangan dan Perilaku Keuangan: Perspektif UMKM, Pemerintah, dan Korpor ]]>
Publisher : <![CDATA[Komunitas Manajemen Kompetitif ]]>
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DOI: 10.35446/akuntansikompetif.v6i3.1481
<![CDATA[This study aims to determine the effect of financial attitudes, financial behavior and financial literacy on the financial performance of MSMEs in Pemdes Ambengan. The population taken is the number of MSME actors in the Ambengan Village Government in 2022 as many as 532 and a sample of 85 people calculated using the slovin formula. The data analysis technique used in this study is Multiple Linear Regression Analysis, Classical Assumption Test, Model Feasibility Test (Goodness Of Fit), Hypothesis Test using the SPSS Version 21.0 application for windows. The results of this study indicate that the influence of financial attitudes has a positive and significant effect on the financial performance of the UMKM Pemdes Ambengan. Financial behavior has a positive and significant effect on the financial performance of the UMKM Pemdes Ambengan. Financial literacy has a positive and significant effect on the financial performance of the UMKM Pemdes Ambengan.]]>
