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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Synergy and Society Service Journal Research of Accounting Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research SENEMA Prosiding Seminar Nasional Riset dan Pengabdian pada Masyarakat
Gde Herry Sugiarto Asana
Universitas Triatma Mulya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Made Hedy Wartana
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): 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.v4i1.72

Abstract

The dividend policy of food and beverage companies still tends to fluctuate. Some companies don't even pay dividends for five years in a row. This means that companies in the food and beverage sector each year have not been consistent in making dividend policies. The purpose of this study was to determine the effect of firm size, financial performance and institutional ownership on dividend policy in food and beverage companies on the IDX. The research was conducted with a quantitative approach, with a porpose sampling technique. The companies that were sampled were 29 food and beverage companies with a research period of 2018-2020. The data analysis technique was carried out by multiple linear regression analysis with the help of the SPSS program. Hypothesis testing was carried out using the t test, F test and R2 test. The results showed that firm size had a significant effect on dividend policy, financial performance had no significant effect on dividend policy, institutional ownership had no significant effect on dividend policy and firm size, financial performance and institutional ownership had a significant effect on dividend policy in food and beverage companies on the IDX. period 2018-2020.
PENGARUH FEE AUDIT, TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Komang Riskayani; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.70

Abstract

This study aims to determine the effect of audit fee, time budget pressure, due professional care and auditor integrity on audit quality. This research was conducted at a Public Accounting Firm in Bali registered with the Indonesian Institute of Public Accountants as of January 2021 with a total of 17 Public Accounting Firms. The sampling technique of this study used the porpusive sampling method, so that the research sample used was 70 auditors. The data analysis technique used in the research is descriptive statistic, data quality test, classical assumption test and multiple linear regression analysis with the help os SPSS 25 software for windows. The result of the research on audit fee, time budget pressure, due professional care and auditor integrity have a positive and significant effect on audit quality. The test results of the coefficient of determination (Adjust R Square) of 0,054 which means that 54% of the variables audit fee, time budget pressure, due professional care, and auditor integrity and the remaining 46% are explained by other factors not included in this research model
PENDAMPINGAN PENYUSUNAN RENCANA ANGGARAN BELANJA (RAB) PENATAAN “JOGGING TRACK” BAGI POKDARWIS DESA MADANGAN - GIANYAR Tiara Kusuma Dewi; Kukuh Rian Setiawan; Gde Herry Sugiarto Asana; Made Yudi Darmita; I Ketut Yudana Adi; Komang Meliawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 2 (2023): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i2.15305

Abstract

ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Madangan, Petak – Gianyar. Tujuannya memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah dengan mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Hasil PKM ini menunjukkan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor postest sebesar 90 .diharapkan kegiatan PKM Sejenis dapat dilakukan kembali dengan mengembangkan desa wisata yang baik bagi wisatawan tetapi juga baik secara pelaporan dan pertanggung jawaban keuangannya terhadap para stakeholder. Kata kunci: RAB; jogging track; POKDARWIS ABSTRACTThis community service activity was carried out by Triatma Mulya University by involving partners from the village of Madangan, Petak – Gianyar. The aim is to provide the ability for POKDARWIS managers to prepare a budget plan (RAB) so that reports are made more transparent and accountable. The method used in this community service program is to use the RAD (Rapid Application Development) Method, which is a method that prioritizes partner involvement in the use of a series of systems that have been prepared and agreed upon for use, where the series functions to create a more effective prototype. The results of this PKM show that partners understand and understand more about excel-based budgeting and financial management. this can be seen from the results of the pretest an average score of 60 and after training and mentoring the posttest score is 90. It is hoped that similar PKM activities can be carried out again by developing tourism villages that are good for tourists but also good in terms of reporting and financial accountability to stakeholders. Keywords: budget plan; jogging track; POKDARWIS
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, UKURAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI Ni Komang Tri Ismayanti; Gde Herry Sugiarto Asana; Tiara Kusuma Dewiv
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.84

Abstract

Riset ini bertujuan buat menginvestigasi akibat likuiditas, profitabilitas, solvabilitas, dimensi industri, serta usia industri terhadap sela waktu pelaporan audit pada industri manufaktur yang terdaftar di Bursa Dampak Indonesia pada periode 2019- 2021. Populasi riset terdiri dari 219 industri, serta ilustrasi riset terdiri dari 162 industri yang diseleksi memakai tata cara purposive sampling. Informasi dikumpulkan lewat dokumentasi serta dianalisis memakai informasi keuangan yang tercatat dalam laporan keuangan industri manufaktur yang terdaftar di BEI pada tahun 2019- 2021. Pengujian dicoba memakai analisis regresi linear berganda. Hasil riset menampilkan kalau likuiditas, solvabilitas, dimensi industri, serta usia industri mempunyai pengaruh positif dan sela waktu pelaporan audit, sebaliknya profitabilitas mempunyai pengaruh negatif dan sela waktu pelaporan audit pada industri manufaktur yang terdaftar di Bursa Dampak Indonesia pada periode tahun 2019- 2021.
Kualitas Laba Perusahaan LQ-45 Ditinjau Dari Konservatisme, Investment Opportunity Set, Dan Rasio Pembayaran Dividen Gde Herry Sugiarto Asana; Made Yudi Darmita; Tiara Kusuma Dewi; Gusti Ayu Made Karmila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1458

Abstract

This study aims to examine the effect of conservatism, investment opportunity set, and dividend payout ratio on earnings quality in LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The population in this study are all LQ-45 companies listed on the Indonesia Stock Exchange in the period 2019-2020. The sample in this study was selected by purposive sampling method so that the number of samples in this study were 34 companies. The research method used in this study is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The conclusions obtained are that the conservatism variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The investment opportunity set variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The dividend payout ratio variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Ni Putu Indah Wardani; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5021

Abstract

Abstract: This research aims to determine the effect of liquidity, solvency and activity on profitability both simultaneously and partially. The research design used was clause quantitative. The research population is Coal Mining Sub Sector Companies listed on the Indonesia Stock Exchange. The sample in the study was 66 samples from 22 company financial reports. The data used in this research is secondary data. Secondary data in this research is in the form of annual financial reports for the Coal Mining Sub Sector listed on the Indonesia Stock Exchange for 2020-2022. Data was collected through document recording, then analyzed using multiple linear regression analysis using SPSS Version 23 tools. The research results showed that (1) liquidity, solvency and activity simultaneously had a significant effect on profitability, (2) liquidity and solvency partially had a negative effect and significant to profitability, (3) activities partially have a positive effect on profitability in Coal Mining Sub Sector Companies listed on the Indonesia Stock Exchange in 2020-2022. Keywords: Liquidity; Solvency; Activity; Profitability
Pengaruh Sistem Informasi Akuntansi, Insentif, dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Kimia Farma Apotek Unit Bisnis Denpasar Ni Kadek Bagiani; Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5023

Abstract

Abstrac: The purpose of this research is to determine the influence of accounting information systems, incentives and work motivation on employee performance with the object PT KFA Denpasar. The research method used is a quantitative method with Purposive Sampling sampling technique. The total sample was 190 employees. This research uses multiple linear regression analysis using SPSS 23.00 tools. The results of the research show that (1) the accounting information system partially has a positive effect on employee performance at PT KFA Denpasar which is shown at a significance value of 0.027 which is smaller than 0.05, (2) the results of partial incentive testing have no effect on employee performance at PT KFA Denpasar (3) Test results on work motivation partially have a positive effect on employee performance at PT KFA Denpasar, (4) Accounting information systems, incentives and work motivation simultaneously have a significant effect on employee performance at PT KFA Denpasar. The influence of accounting information systems, incentives and work motivation on employee performance at PT KFA Denpasar is 21.3%, the remaining 78.7% is influenced by other variables not examined in the research. Keywords: Accounting Information Systems; Incentives; Work Motivation; Employee Performance
Pengaruh Market Value dan Market Capitalization terhadap Return Saham Jakarta Islamic Indeks (JII) Fransisca Putri Isabela; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5068

Abstract

The main consideration in investing to get a profitable stock return. The rate of return on stocks is influenced by several factors, such as market value and market capitalization. The purpose of this study is to determine the effect of low market value, high market value, small market capitalization, and large market capitalization on stock returns in the Jakarta Islamic Index 2020-2022. This study uses associatives that show the relationship of the independent variable with the dependent variable. The sample of this study is companies listed in the Jakarta Islamic Index 2020-2022. The sampling used in this study used the Purposive Sampling method with certain criteria. Companies that can be used as samples are 20 companies that have met the sampling criteria so that 60 data samples are obtained. This research data uses secondary data sourced from the 2020-2022 financial statements. This study used multiple linear regression analysis. The results of this study show that low market value (PBV) variables and small market capitalization do not have a significant effect on stock returns, while high market value (PBV) and large market capitalization have a positive and significant effect on stock returns.
PENGARUH KEADILAN DISTRIBUTIF, INTERAKSIONAL DAN PROSEDURAL TERHADAP BUDGETARY SLACK HOTEL BINTANG LIMA DI BADUNG Wahyuni, Ni Luh Eka; Asana, Gde Herry Sugiarto; Oktaviani, Laras
Journal of Applied Management and Accounting Science Vol. 5 No. 2 (2024): 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.v5i2.113

Abstract

Based on the profit and loss report for Hotel The report also shows that budgeted expenses are higher than income, this can also trigger budgetary slack. There are several factors that influence budgetary slack, one of which is the dimension of justicei which consistss of idistributive ijustice, interactonal justice, procedur justice where if this dimension of justice is implemented well and appropriately it will reduces the occurrences of budgetary slack. The aim of this research is to determin and analyse: (1) the influence of distributive justice on budgetary slack; (2) the influence of interactional justice on budgetary slack; (3) the influence of procedural justice on budgetary slack. The sort of examination is quantitative exploration. 158 employees participated in this study's survey. Primari data are the kind of data used. The questionnaires is used for data collection. Multiple linear regression is the method used in the data analysis. The results of the research conclude that distributive justice, interactional justice n procedural justice have a significant effect on budgetary slack in five star hotels in Badung. Based on the regression coefficient value obtained, it is negative, indicating that there is a negative influence between the variables of distributive justice, interactional justice n proceduraly justicei on budgetarys slack in five star hotels in Badung. The extent of the influence of the variables distributive justice, interactional justice, and procedural justice on Budgetary Slack is 25.5%, and 74.5% is influencei by factorss outsidei of this studys.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BINTANG 5 DI BADUNG Ni Putu Selin Viantari; Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto
Journal of Applied Management and Accounting Science Vol. 5 No. 2 (2024): 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.v5i2.114

Abstract

The budget is a tool utilized by companies to regulate resource utilization within a specified timeframe. However, discrepancies frequently arise between the planned budget and actual execution, potentially leading to what is known as budgetary slack. This slack occurs due to conflicts between those setting the budget and those implementing it. Among the factors contributing to budgetary slack are involvement in budgeting, dedication to the organization, and emphasis placed on the budget. This study aims to explore how involvement in budgeting, dedication to the organization, and emphasis on the budget impact budgetary slack within the setting of 5-star hotels in Badung. It adopts a quantitative approach, with the population consisting of 65 5-star hotels in Badung. The sample comprises 220 respondents selected through non-probability sampling, specifically use ipurposive isampling. Multiple linear regressiont ianalysis is utilized for data ianalysis. The findings reveal that both involvement in budgeting and emphasis on the budget positively affect ibudgetary slack in 5-star hotels in Badung. Conversely, dedication to the organization demonstrates a negative correlation with budgetary slack in the same context. The combined influence of involvement in budgeting, dedication to organization, and emphasis on the budget accounts for 44.5% of the variability in budgetary slack, while the remaining 55.5% is attributed to external variable not addressed in this study.
Co-Authors Adi , I Ketut Yudana Adi, I Ketut Yudana Agustini, Ni Putu Widya Amritha, Putu Mika Ariasih, Dwik Desak Made Purnama Dewi Dewi, Ni Nyoman Sri Rahayu Trisna Dewiwati Sujadi Dwitrayani, Made Christin Elizabeth Ni Putu Novitasari Erawati Dewi, Ni Ketut Mega Fransisca Putri Isabela Gusti Ayu Made Karmila Gusti Ayu Novy Sumardeni I Dewa Ayu Tita Permata Tabita I Gede Tarsan Subali I Ketut Sutapa I Ketut Yudana Adi I Ketut Yudana Adi I Komang Adi Putra Wirawan I Made Bayu Wisnawa I Putu Kesuma Yuda I Wayan Gede Widiyantara I Wayan Juniartha I Wayan Suartana Ida Ayu Gede Ari Suartini Kadek Chindi Febriana Arista Kadek Dwik Ariasih Ketut Hery Sony Pratama Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Krishna Yogantara Komang Krishna Yogantara Komang Meliawati Kristina Putri, Ni Kadek Kukuh Rian Setiawan Kukuh Rian Setiawan Laksminingsih, Luh Gede Made Laras Oktaviani Luh Gede Made Laksminingsih Luh Komang Candra Dewi Luh Septiani Ulandari Made Christin Dwitrayani Made Christin Dwitrayani Made Christin Dwitrayani Made Hedy Wartana Made Theo Lamunas Made Yudi Darmita Minna, Felix Pernando Mulyawan, Ida Bagus Ade Putra Ni Kadek Bagiani Ni Kadek Liang Nanda Lestari Ni Ketut Rasmini Ni Komang Riskayani Ni Komang Tri Ismayanti Ni Luh Eka Wahyuni Ni Luh Gde Novitasari Ni Made Christine Dwiyanti Ni Made Suma Sari Ni Putu Candra Pratiwi Ni Putu Indah Wardani Ni Putu Selin Viantari Ni Putu Vira Cintya Dewi Noviyanti, Dayu Komang Pratama, Ketut Hery Sony Pusparini, Helena Gusti Ayu Putu Putra, Gede Agus Wina Sari, Ni Putu Sukma Artadhi Sarita Vania Clarissa Setiana, I Made Riawan Sonya Ariska Wijaya Sukmaningsih , Kadek Tabita, I Dewa Ayu Tita Permana Tiara Kusuma Dewi Tiara Kusuma Dewi Tiara Kusuma Dewi Tiara Kusuma Dewiv Valentien Natalya Wahyuni, Ni Luh Eka Widya Kristanti Wiga Wiratama