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Putu Ayu Meidha Suwandewi
Universitas Mahasaraswati Denpasar
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Asset Optimization in Gili Air Island, Lombok I Wayan Priyana Sudharma; Dian Ayu Rahmadani; Putu Ayu Meidha Suwandewi
Advances in Global Economics and Business Journal Vol. 2 No. 2 (2021): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

Gili Air Island is one of the three islands located in North Lombok Regency, Indonesia. It is a part of the Gili Tramena National Tourism Strategic Area. Tourism in Gili had been proliferating in 2013-2017. Due to the Lombok earthquake in mid-2018 and Covid-19 pandemic, however, tourism on the island has not yet reached its maximum potential. This paper applied Highest and Best Use (HBU) analysis to determine the most economic benefits an asset can provide. HBU analysis aims to determine whether or not the property is being used for its most profitable permitted use. The results of the HBU analysis show that the private villa covering an area of ​​1,144 m² results in an NPV value IDR20,100,000,000 and the land value is IDR3,090,000,000 or an increase of 85.47% from its original value.
VALUE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Desak Ayu Sriary Bhegawati; Ni Putu Yuria Mendra; Luh Pande Eka Setiawati; Putu Ayu Meidha Suwandewi
International Journal of Social Science Vol. 1 No. 4: December 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i4.705

Abstract

The importance of disclosing corporate social responsibility reports in the company's annual report can indirectly affect the high value of the company. Profitability which in this study is proxied by ROE is the company's ability to generate profits based on certain share capital. This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility on company value with profitability as a moderating variable.This research was conducted at manufacturing companies listed on the IDX in 2018-2020. The sampling method used was purposive sampling. The number of companies that meet the criteria is 78 companies that have data related to the variables used. Data collection was done by using documentation method. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the research results, it shows that Corporate Social Responsibility has a significant positive effect on company value. This study also found that the profitability proxied by ROE was able to moderate the influence of Corporate Social Responsibility on company value.
ECONOMIC VALUATION OF JATILUWIH, PENEBEL TABANAN Putu Ayu Meidha Suwandewi; Putu Novia Hapsari Ardianti
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 2 No. 1 (2020): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

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Abstract

This research entitled "Economic Valuation of Jatiluwih, Penebel Tabanan". The purpose of this study was to determine the economic value of Jatiluwih are assessed using contingent valuation method and income approach. The variables used in this study is the willingness to pay as dependent variable and the travel cost, number of visits, income, education, age, quality, and presence or absence attractions substitution as independent variables. The data used in this research is the primary data in the form of questionnaire results from 100 respondents. Equipped also with secondary data which is the data on the number of foreign tourists and domestic visitors to the province of Bali and Tabanan regency in the last five years, as well as data on the number of visitors who visited attractions Jatiluwih in the last five years. Based on the results, the conclusion is that the economic value of Jatiluwih using contingent valuation method is Rp149.541.653.788,51 with the average value willingness to pay of domestic tourism is Rp24.705,88 per individual per visit and Rp. 46.774,00 per individual per year. Average value willingness to pay of foreign is Rp37.325,94 per individual per visit and Rp 37.325,94 per individual per year. The economic value of attractions Jatiluwih based on income approach is divided into two, that is the DCF based attractions Jatiluwih is Rp34.431.981.960,00 and DCF based productive land is Rp4.600.267.876.436.
Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan Made Laksmi Sena Hartini; Putu Ayu Meidha Suwandewi
Studi Ekonomi dan Kebijakan Publik Vol. 1 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1022.7 KB) | DOI: 10.35912/sekp.v1i1.1135

Abstract

Purpose: The motivation behind this study is to decide the implication of Income Tax treatment for Micro, Small and Medium Enterprises (MSMEs) after the issuance of the new tax regulation of Tax Law No. 7 Year 2021 concerning Tax Regulation Harmonization. Method: This study utilizes an exploratory and descriptive methodology. The exploration method utilized is literature study, to be specific by collecting and reading works as books, journals, articles, and the Taxation Law and its carrying out guidelines. Results: The results of this study are there was significant change in Income Tax calculation if it is compared to previous regulation especially for personal taxpayer of MSMEs and there is a reduction in the amount of tax that must be paid by the MSMEs taxpayer. Limitations: The lack of supporting literature obtained by the authors regarding data on the development of MSMEs in Indonesia in 2020 also this study only carried out of Income Tax implication aspect of the Law Number 7 of 2021 concerning Tax Regulation Harmonization. Contribution: This research is expected to contribute for MSMEs and can be utilized as a kind of perspective for additional scientists.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Leverage, Likuiditas, serta Struktur Modal terhadap Nilai Perusahaan Ni Kadek Riesna Yusmita; I Nyoman Kusuma Adnyana Mahaputra; Putu Ayu Meidha Suwandewi
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
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.v1i1.6893

Abstract

This research was conducted to analyze the effect of Profitability, Company Growth, Leverage, Liquidity, and Capital Structure on the Value of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The research population is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample of this research were 84 companies which were determined using a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the Company's Growth has a positive effect on firm value. While the variables of Profitability, Leverage, Liquidity, and Capital Structure have no effect on firm value.
Factors That Affecting The Accounting Fraud In Kediri Cooperatives, Tabanan Susandya, Anak Agung Putu Gede Bagus Arie; Suwandewi, Putu Ayu Meidha
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.515

Abstract

The study aims to empirically investigate the influence of pressure, the effectiveness of internal controls, compensation adequacy, management ethics, also adherence to accounting regulations on the inclination towards accounting fraud within cooperatives in Kediri District, Tabanan Regency. It involves employees from cooperatives operational for over a decade, with a sample size of 82 selected through purposive sampling. Multiple linear regression analysis is employed to test the hypotheses. Results reveal a positive impact of pressure on accounting fraud inclination, while the effectiveness of internal controls, compensation adequacy, management ethics, also compliance with accounting regulations negatively affect fraud propensity. Future research could expand the study's scope by considering additional variables, such as management's ethical culture, may influence accounting fraud tendencies.
PENERAPAN PEMBUKUAN KAS KECIL MENGGUNAKAN MS. EXCEL, STOCK OPNAME, SERTA MARKERTING SOSIAL MEDIA PADA GAJA SILVER BALI Putu Ayu Meidha Suwandewi; Ni Kadek Riesna Yusmita
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pandemi Covid-19 merupakan penyakit menular yang disebabkan oleh jenis coronavirus yang baru ditemukan. Covid-19 ini melanda hampir setiap Negara di dunia pada awal tahun 2020. Kondisi perekonomiaan global sejak pandemi Covid-19 muncul masih dipenuhi dengan ketidakpastian yang tinggi. Salah satu perusahaan yang terkena dampak dari pandemic Covid-19 ini yaitu Gaja Silver Bali. Gaja Silver Bali meupakan perusahaan manufaktur yang berlokasi di Jalan Raya Celuk Sukawati, Kabupaten Gianyar. Dengan adanya program pengabdian masyarakat ini bertujuan untuk membantu Gaja Silver Bali dalam menghadai dampak pandemi Covid-19. Dimana permasalahan yang dihadai Gaja Silver Bali yaitu menurunnya penjualan barang produksi selama masa pandemi. Dengan itu, diperlukan pengoptimalan keadaan perusahaan untuk memperbaiki sistem kerja yang lebih efektif dan efisien. Solusi dari program kerja ini adalah pengopttimalan pencatatan kas kecil menggunakan Ms. Excel, melakukan stock opname dapat membantu mempermudah karyawan dalam mengetahui sisa persediaan barang, dan memberikan pengedukasian mengenai pemasaran produk secara online menggunakan media sosial seperti Instagram atau situs online lainnya. Program kerja ini diharapkan dapat memberikan manfaat untuk masyarakat terutama perusahaan yang terdampak pandemi Covid19, serta meningkatkan produktifitas perusahaan untuk kedepannya.
PEMBERDAYAAN TEKNOLOGI DAN PELATIHAN PENCATATAN LAPORAN KEUANGAN DALAM PENINGKATAN KUALITAS LAPORAN KEUANGAN DI UMKM MEDY FOTOCOPY Putu Ayu Meidha Suwandewi; I Gede Yoga Suardana Putra
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pengabdian kepada masyarakat adalah salah satu cara guna untuk memecahkan masalah di masyarakat, khususnya masalah kurangnya pengetahuan mengenai literasi keuangan yang baik dalam sebuah usaha. Wirausaha merupakan salah satu pendukung yang menentukan maju mundurnya perekonomian, karena bidang wirausaha mempunyai kebebasan untuk berkarya, namun wirausaha banyak yang belum memahami arti sebuah laporan keuangan yang baik dan benar sehingga banyak yang mengabaikan laporan keuangan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh adanya literasi keuangan dan Laporan Keuangan terhadap kinerja keuangan Medy Fotocopy. Penelitian ini dilakukan di Jalan Jayagiri Utara No 35 . Dimana peneliti ingin melihat seberapa besar pengaruh literasi keuangan terhadap kualitas laporan keuangan, seberapa besar pengaruh laporan keuangan terhadap kinerja dan ketepatan pengambilan keputusan Medy Fotocopy.
PEMANFAATAN MEDIA SOSIAL SEBAGAI SARANA PEMASARAN DAN PELATIHAN PEMBUKUAN SEDERHANA PADA UMKM BANK SAMPAH DI KELURAHAN PEGUYANGAN Putu Ayu Meidha Suwandewi; I Kadek Krisna Darma Putra
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 2 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Kegiatan pengabdian masyarakat dilakukan di Kelurahan Peguyangan, Kecamatan Denpasar Utara, Kota Denpasar. Mitra adalah UMKM Bank Sampah Aukasa yang bergerak di bidang Pengolahan Barang Bekas. Adapun pemasalahan mitra dalam menghadapi pesaing era globalisasi adalah turunnya omset penjualan akibat kurangnya pemahaman tentang pemanfaatan media sosial sebagai sarana pemasaran dan kurangnya pemahaman tentang pembukuan. Adapun kegiatan yang dilakukan untuk menangani masalah yang dimiliki oleh pelaku UMKM yaitu memberikan penyuluhan dan pelatihan tentang penggunaan media sosial sebagai sarana pemasaran dan melakukan pelatihan dan pendampingan tentang pembukuan sederhana. Hasil dari pengabdian masyarakat ini adalah mitra dapat mempromosikan usahanya di media sosial seperti Facebook, Instagram, dan Whatsapp dan mitra dapat melakukan pencatatan pembukuan secara rutin kegiatan usahanya.
STRATEGI MENGATASI KESALAHAN PENGINPUTAN KODE BARANG DALAM APLIKASI PERSEDIAAN DAN PENYUSUNAN PENCATATAN BIAYA OPERASIONAL Putu Ayu Meidha Suwandewi; Ni Kadek Ita Krisna Juniari
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

Satuan Kerja (Satker) Pelaksanaan Jalan Nasional Wilayah III Provinsi Bali lingkup kerjanya adalah melakukan penyelenggaran Jalan dan Jembatan Nasional yang berada di wilayah Kota Denpasar, Kabupaten Badung, Gianyar, Tabanan, Klungkung, dan Buleleng. Dalam menjalankan tugasnya wilayah kerja Satker dibagi menjadi tiga area yang masing-masing dipimpin oleh seorang PPK yaitu PPK 3.1, PPK 3.2, dan PPK 3.3. PPK 3.3 sedang menangani proyek Pembangunan jalan dan jembatan Bts. Kota Singaraja titik 7D dan 7E. Pengawai dibagian keuangan mengalami kendala yang pertama salahnya memasukan kode klasifikasi barang persediaan dan kendala yang kedua Permasalah kedua adalah Anggaran tahunan yang diberikan tidak sesuai dengan keperluan. Hal ini bertujuan untuk mengatasi kesalahan penginputan kode barang dalam aplikasi persediaan dan mencengah agar tidak terjadinya kekurangan dana dalam waktu setahun.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Desak Ayu Sriary Bhegawati Dian Ayu Rahmadani I Gede Agus Apriana I Gede Yoga Suardana Putra I Kadek Krisna Darma Putra I Nyoman Kusuma Adnyana Mahaputra I Wayan Priyana Sudharma Komang Ayu Trisantika Dewi Luh Pande Eka Setiawati Made Laksmi Sena Hartini Made Santana Putra Adiyadnya Ni Kadek Ita Krisna Juniari Ni Kadek Riesna Yusmita Ni Kadek Riesna Yusmita Ni Putu Deviantari Ni Putu Lisa Ernawatiningsih Ni Putu Yuria Mendra Putu Novia Hapsari Ardianti