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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 Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh, Inflasi, Pertumbuhan Biaya Konstruksi, Nilai Tukar, dan Suku Bunga terhadap Gross Profit Margin (GPM) Muhammad Zulfikar; I Gusti Ketut Agung Ulupui; Etty Gurendrawati
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 2 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0102.08

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, pertumbuhan biaya konstruksi, nilai tukar, dan suku bunga terhadap Gross Profit Margin (GPM) dengan unit analisis perusahaan sub sektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016 – 2018. Penelitian ini menggunakan data sekunder, pemilihan sampel menggunakan purposive sampling dan hasil uji outlier yang mendapatkan sampel sebanyak 11 perusahaan. Metode analisis penelitian ini menggunakan analisis statistik deskriptif, dan analisis regresi data linear berganda yang diuji menggunakan SPSS 24. Gross Profit Margin (GPM) sebagai variabel dependen dalam penelitian ini menggunakan proksi rasio Gross Profit Margin (GPM). Inflasi diproksikan dengan nilai rata-rata pertahun, pertumbuhan biaya konstruksi diproksikan dengan pertumbuhan biaya yang timbul dari kegiatan konstruksi, nilai tukar diproksikan dengan laba/rugi selisih kurs, dan suku bunga diproksikan dengan nilai suku bunga rata-rata pertahun. Hasil dari penelitian ini menunjukan, bahwa pertumbuhan biaya konstruksi, dan suku bunga berpengaruh negatif dan signifikan terhadap Gross Profit Margin (GPM). Sedangkan, inflasi, dan nilai tukar tidak berpengaruh terhadap Gross Profit Margin (GPM).
Pengaruh Leverage dan Arus Kas Operasi Terhadap Kualitas Laba Melalui Persistensi Laba Iffat Fakhriyyah As’ad; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.07

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh leverage dan arus kas operasi terhadap kualitas laba dengan persistensi laba sebagai variabel intervening. Penelitian ini menggunakan sampel perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2015 – 2020. Metode sampling yang digunakan dalam penelitian ini adalah purpusive sampling. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi Smart PLS 3.0 for windows. Hasil yang diperoleh dari penelitian ini menunjukan bahwa leverage berpengaruh negatif terhadap persistensi laba, arus kas operasi berpengaruh positif terhadap persistensi laba, persistensi laba berpengaruh positif terhadap kualitas laba, leverage berpengaruh positif tidak signifikan terhadap kualitas laba, arus kas operasi berpengaruh negatif tidak signifikan terhadap kualitas laba. Lebih lanjut leverage dan arus kas operasi memiliki pengaruh tidak langsung terhadap kualitas laba melalui persistensi laba.
Efek Moderasi Ukuran Perusahaan Pada Pengaruh Kesempatan Investasi dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Uhkti Wahidniawati; I Gusti Ketut Agung Ulupui; Achmad Fauzi
Jurnal Sosial Teknologi Vol. 1 No. 7 (2021): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v1i7.165

Abstract

Setiap keputusan yang diambil sebagai upaya peningkatan nilai perusahaan hendaknya memerhatikan perbedaan kepentingan para stakeholder untuk meminimalkan agency conflict. Penelitian ini bertujuan untuk mengetahui pengaruh kesempatan investasi dan pertumbuhan penjualan terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini termasuk penelitian kuantitatif. Populasi penelitian ini yaitu perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel ditentukan dengan teknik purposive sampling. Jumlah sampel penelitian ini yaitu 27 perusahaan. Teknik analisis data yang dipakai yaitu Moderated Regression Analysis (MRA). Data diolah memakai software SPSS versi 26. Hasil analisis menunjukkan bahwa kesempatan investasi berpengaruh terhadap nilai perusahaan, pertumbuhan penjualan tidak berpengaruh terhadap nilai perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaan. Hasil analisis berikutnya menunjukkan bahwa ukuran perusahaan dapat memoderasi pengaruh kesempatan investasi terhadap nilai perusahaan. Di sisi lain, ukuran perusahaan tidak dapat memoderasi pengaruh pertumbuhan penjualan terhadap nilai perusahaan. 
THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021 El Badry, Aminatud Dawa'a; Mardi; Ulupui, I Gusti Ketut Agung
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.746

Abstract

The determination of an appropriate dividend policy is influenced by various internal and external factors, including a company's financial health, growth prospects, and governance practices. In recent years, scholars and practitioners have shown a growing interest in understanding the intricate relationship between dividend policy and factors such as liquidity, company growth, and corporate governance. This study aims to examine the effect of liquidity and company growth on dividend policy mediated by good corporate governance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative with secondary data obtained by compiling annual financial reports from the Indonesian Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample selection used a purposive sampling technique which amounted 111 samples. The data analysis technique in this study is path analysis used SmartPLS software. The results showed that liquidity had a significant negative effect on dividend policy, company growth had no effect on dividend policy, liquidity had a significant negative effect on good corporate governance, company growth had a significant positive effect on good corporate governance, good corporate governance had a significant positive effect on dividend policy, good corporate governance is able to mediate liquidity on dividend policy in a negatively significant, and good corporate governance is able to mediate company growth on dividend policy in a positively significant.
Penyusunan Prosedur Operasi Standar Penghimpunan Dan Penyaluran Dana Unit Simpan Pinjam Koperasi Jasa Kelistrikan Bali Dwi Ratnadi, Ni Made; Ulupui, I Gusti Ketut Agung; Badera, I Dewa Nyoman; Sujana, I Ketut; Widanaputra, AAGP
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 1 No. 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.334 KB) | DOI: 10.21009/JPMM.001.1.09

Abstract

The purpose of this public service was conducted a standard operating procedure (SOP) for Kojalisba cooperative acceptance and distribution of funds. The benefits of activities devoted to the preparation of gathering together and channelling of funds for Kojalisba cooperative can improve the quality of service. In addition it can also increase transparency as well as accountability. The activities of the community services in the Kojalisba Cooperative are producing two books namely SOP for channeling funds and SOP for gathering the funds. Keyword: standard operating procedure for receiving funds, the Fund's channelling standard operating procedures, cooperative
Accountability in Managing Business Funds through Budgeting to SME's I Gusti Ketut Agung Ulupui; Siti Fatimah Zahra; Dwi Handarini
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 4 No. 1 (2020): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.913 KB) | DOI: 10.21009/JPMM.004.1.06

Abstract

The classic problem that is still inherent in SME’s activities is the lack ofcapital. This is also felt by SMEs in the Tarumajaya sub-district, North Bekasi,West Java. So, there is a need for appropriate fund management andbudgeting. Therefore, this activity aims to provide workshops related toaccountability, good procedures for managing business funds, as well asproviding budgeting practices for SMEs. The method of implementing PKMactivities consists of 3 stages, namely: planning, implementation, andevaluation. The workshop was held in the Hall of TPI PALIJAYA Segara JayaVillage and was attended by 54 business people with different business objects.The material was delivered in the form of theory and practice, followed by adiscussion and question and answer session with the participants. Based on theresults of the questionnaire survey, it was found that before this training, only23% of the trainees stated that they had planned a business activity budget.Only 17% stated that they used to record transactions related to their businessactivities routinely. After this training, the participants increasingly understoodthe importance of budgeting in business. Thus, an assessment of 90% ofparticipants stated that the business budget was an important matter. As for theparticipant's assessment of the whole set of activities, 83% stated that thematerial presented by the service team was important, and 77% stated it wasuseful. As many as 73% of participants stated that the material had beendelivered by the service team clearly, and 87% of participants expressedsatisfaction with the community service activities carried out by the communityservice team from FE UNJ.
Pelatihan Keterampilan Dasar Penulisan Ilmiah dan Publikasi untuk Meningkatkan Kompetensi Penelitian Yusuf, Muhammad; Pahala, Indra; Ulupui, I Gusti Ketut Agung; Muliasari, Indah; Marsellisa; Hasanah, Nuramalia; R, Tresno Eka Jaya; Sasmi, Aji Ahmadi; Zairin, Gentiga Muhammad
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.12

Abstract

The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.
Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Pengungkapan Risiko Alryan Isra Kusnanto; I Gusti Ketut Agung Ulupui; Etty Gurendrawati
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1544

Abstract

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.
Integrating Spirituality in Accounting Research: A Novel Methodological Approach Rismawati; Pahala, Indra; Agung Ulupui, I Gusti Ketut
Journal of Business and Behavioural Entrepreneurship Vol 7 No 2 (2023): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.007.2.03

Abstract

Accounting research has traditionally been emphasized from a quantitative and rational perspective. However, accounting as a social science encompasses deeper and more diverse dimensions, including spirituality. This article explores the potential of integrating spiritual methodology in accounting research, considering that spirituality can provide a novel and profound perspective in understanding the realities of accounting. Utilizing hermeneutics and phenomenology approaches, this article attempts to comprehend how spirituality can be applied in accounting research and the benefits that can be derived. The findings suggest that through a spiritual approach, researchers can attain a more holistic and in-depth understanding of accounting realities. Additionally, spiritual methodology fosters self-reflection and heightened awareness in researchers, enriching the research process itself. This article contributes to the literature by offering an alternative viewpoint in accounting research methodology and emphasizing the importance of integrating spirituality in research.
Effect of financial performance and disclosure of carbon emissions on Environmental Performance with Good Corporate Governance as a moderation variable Viulina, Audira Eri; Utaminingtyas, Tri Hesti; Ulupui, I Gusti Ketut Agung
Business and Investment Review Vol. 1 No. 4 (2023)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.v1i4.39

Abstract

This study aims to examine the effect of financial performance and carbon emissions disclosure on environmental performance, and to examine the role of good corporate governance in moderating this relationship. This study uses quantitative methods with secondary data in the form of annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined using purposive sampling method and produced 132 samples. The results of this study indicate that financial performance has a positive and significant effect on environmental performance, and disclosure of carbon emissions has a positive and significant effect on environmental performance. However, good corporate governance cannot moderate the relationship between financial performance and carbon emission disclosure on environmental performance.  
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 Akbari, Mochammad Ichlasul 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 Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri 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 Gentiga Muhammad Zairin 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 Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Faturachman 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 Oktariswan, Dony Padilah, Dela Nurul 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 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 Wahyuningsih, Ika Tri 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 Zulfia Hanum Alfi Syahr