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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi E-JURNAL AKUNTANSI J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
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ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol 3 No 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

Abstract

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.
The DeLone and McLean Model on User Satisfaction of Academic Service Systems Etty Gurendrawati; Aji Ahmadi Sasmi; I Gusti Ketut Agung Ulupui; Yunika Murdayanti; Choirul Anwar; Ika Tri Wahyuningsih
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 10 No 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.8

Abstract

The purpose of this study was to see the perception of the use the educational service system at the Faculty of Economics, Universitas Negeri Jakarta, using the DeLone and McLean model. The samples of this study were final year students and graduate student with a purposive sampling technique and the data obtained through a questionnaire. The data used in this study is cross section panel data, which variables used are system quality, service quality and user satisfaction contained in the DeLone and McLean model. The mixed method made is obtained from the modification of the two models. Finding of result are there is a significant positive effect, between system quality and service quality on user satisfaction. And it was found the analysis there was a need for the development of the current system that can be analyzed using FAST (Framework for the Application of System Thinking), which is carried out in four phases are scope definition, problem analysis, demand analysis, and logical design.
ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

Abstract

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.
Pengaruh Profitabilitas, Leverage, Kompensasi Bonus, dan Kepemilikan Institusional terhadap Praktik Perataan Laba Univera, Ribeta Lyrae; Yusuf , Muhammad; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.02

Abstract

This research aims to determine the effect of profitability, leverage, bonus compensation, and institutional ownership. The independent variables used in this research are profitability, leverage, bonus compensation, and institutional ownership. The dependent variable used is income smoothing. This research uses secondary data, namely financial reports and annual reports of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period (318 observations). The sampling method used in this research was purposive sampling method. The method used in this research is logistic regression analysis which is processed using the SPSS version 25 application. The research results show that profitability has no effect on income smoothing, leverage has no effect on income smoothing, bonus compensation has a negative effect on income smoothing, and institutional ownership has a negative effect on income smoothing.
Pengaruh Motivasi Belajar, Pola Asuh Orang Tua, dan Fasilitas Belajar Terhadap Kemandirian Belajar Akuntansi di SMKN 46 Jakarta Novia Andhini; I Gusti Ketut Agung Ulupui; Mardi Mardi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.4032

Abstract

Fase peralihan dari pembelajaran online ke pembelajaran normal di sekolah setelah masa pandemi covid 19 membuat kemandirian belajar siswa menurun. Banyak faktor yang mempengaruhi kemandirian belajar siswa, beberapa diantaranya ialah motivasi belajar, pola asuh orang tua, dan fasilitas belajar. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara motivasi belajar, pola asuh orang tua, dan fasilitas belajar terhadap kemandirian belajar siswa jurusan Akuntansi dan Keuangan Lembaga di SMK Negeri 46 Jakarta. Penelitian ini menggunakan metode kuantitatif dengan metode survey dan sampel penelitian menggunakan metode simple random sampling sebanyak 140 siswa. Adapun teknik analisis data yang digunakan adalah uji analisis regresi berganda, uji normalitas, uji linieritas, uji hipotesis (uji t dan uji F), dan uji koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara motivasi belajar, pola asuh orang tua, dan fasilitas belajar terhadap kemandirian belajar.
Pengaruh Kepemilikan Institusional dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Intan Cahyani; Mardi Mardi; I Gusti Ketut Agung Ulupui
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2937

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Kepemilikan Institusional, dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Sampel yang digunakan dalam penelitian ini merupakan perusahaan pada sektor keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan total sampel sebanyak 150 perusahaan selama 3 tahun. Teknik analisa data yang digunakan adalah Analisis Regresi Data Panel dan Moderated Regression Analisys (MRA) dengan aplikasi Eviews 12. Hasil penelitian menunjukkan kepemilikan instistusional berpengaruh negatif signifikan terhadap nilai perusahaan sektor keuangan periode 2020-2022. Struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan sektor keuangan periode 2020-2022. Profitabilitas tidak mampu memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan sektor keuangan periode 2020-2022. Profitabilitas tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan sektor keuangan periode 2020-2022. Pada penelitian selanjutnya diharapkan menggunakan variabel lain sebagai variabel moderasi, seperti kebijakan dividen dan menggunakan sampel perusahaan dari sektor lain agar hasil penelitian juga dapat mewakili sektor usaha lain.
Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing Rida Prihatni; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 33 No 4 (2023)
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.2023.v33.i04.p11

Abstract

This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk in real estate companies that do and do not practice income smoothing. The population of this study is companies publicly traded on the Indonesian Stock Exchange, from which sample of 32 companies was acquired for each of the three years of the study, giving 96 items in total. The indicators used in the study are return on assets (ROA) to measure profitability, current ratio (CR) to measure liquidity, debt-to-equity ratio (DER) to measure leverage, capital gains from stock prices to measure stock returns, and standard deviation of stock returns to measure stock risk. Analysis technique using independent samples t-testing and Mann-Whitney t-testing. The results of the study show that there is no difference in ROA, CR, DER, stock returns, and share risk between income-smoothing and non-income-smoothing companies.Keywords: Return on Assets; Current Ratio; Debt-to-Equity Ratio; Stock Return; Stock Risk; Income Smoothing
PENGARUH PAJAK PENGHASILAN DAN ASSET PERUSAHAAN PADA EARNINGS MANAGEMENT Lindira Sukma Dewi; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 8 No 1 (2014)
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

Abstract

ABSTRAK Tujuan penelitian ini untuk mendapatkan bukti empiris pengaruh pajak penghasilan serta aset perusahaan pada earnings management. Dari metode purposive sampling terpilih sebanyak 30 perusahaan sektor barang konsumsi sebagai sampel penelitian. Hasil regresi linear berganda menunjukkan pajak penghasilan berpengaruh negatif pada manajemen laba, dimana pajak bukan menjadi alasan utama perusahaan melakukan tindakan manajemen laba. Ukuran perusahaan menunjukkan pengaruh positif pada manajemen laba, dimana mencerminkan besarnya perusahaan semakin memotivasi dilakukannya tindakan manajemen laba. Kata kunci: manajemen laba, pajak penghasilan, ukuran perusahaan
KINERJA DINAS PARIWISATA BALI BERDASARKAN KONSEP VALUE FOR MONEY Putu Dewi Suryantari YS; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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

Abstract

The purpose of this study is to determine the performance of tourism in Bali in 2015. The data used in this research is the realization of the financial achievement of the Bali Tourism Office located on Government Agencies Performance Accountability Report (LAKIP) in 2015. Data collection methods used were documentation and interviews, Data analysis technique used is quantitative descriptive analysis. Based on the analysis on the entire program is implemented, namely the seven programs it is known that based on the analysis of the economic aspects, the entire program has been running economical with their budget savings in each program. Based on the analysis of aspects of the efficiency of the entire program is already running efficiently. Based on an analysis of the effectiveness of existing aspects of the program that runs less effective, namely in tourism destination development program.
PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, UNTUK MENINGKATKAN INDEKS PEMBANGUNAN MANUSIA Putu Gde Mahendra Putra; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 11 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Human Development is an index that measures the performance of human development indicators measuring them based 3 Life Expectancy, Education and Life Worth. Each region has a source of income derived from revenue (PAD), the General Allocation Fund (DAU) and Special Allocation Fund (DAK), suspected source of revenue that is said to give effect to the Human Development Index (HDI). This study is the conclusion of some of the same research and research objectives were to determine how much revenue, DAU and DAK can increase the HDI. The results show PAD, DAU, DAK significant positive effect on the HDI.
Co-Authors AAGP WIDANAPUTRA ACHMAD FAUZI Achmad Fauzi Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alfi Syahr, Zulfia Hanum Alfi Syahr, Zulfia Hanum Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Dony Oktariswan Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Hafifah Nasution Hamidah . Harya Kuncara Harya Kuncara Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Ika Tri Wahyuningsih Indah Muliasari Indah Muliasari Indira Julianty Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherdi Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Viulina, Audira Eri Wahono, Puji Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam