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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Media Komunikasi FPIPS Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi dan Keuangan at-tamkin: Jurnal Pengabdian kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer Jurnal Samudra Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) International Journal on Social Science, Economics and Art Jurnal Ekonomi Sinnun Maxillofacial Journal Journal of Tourism and Interdiciplinary Studies Studi Akuntansi, Keuangan, dan Manajemen Balance : Jurnal Akuntansi dan Manajemen Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Seminar Nasional Aplikasi Iptek (SINAPTEK) JAMAS: Jurnal Abdi Masyarakat Journal of Innovative and Creativity JER IECON: International Economics and Business Conference SENEMA

Ni Nyoman Ayu Suryandari

Universitas Mahasaraswati Denpasar

Author-ID : 237268

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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FAKTOR PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya; I Gede Wisnu Eka Wijaya
Jurnal AKSES Vol 13 No 2 (2021): Jurnal Akses
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Company value plays an important role in showing the prosperity of shareholders in the company. High company value indicates shareholder prosperity. This study aims to examine the effect of variable profitability, debt policy, dividend policy, investment decisions and firm size on firm value. The population in this study includes all banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period as many as 46 banking companies. Determination of the sample using purposive sampling technique. The sample in this study were 12 banking companies with a total of 36 observations. The analytical technique used was multiple linear analysis. The results showed that the variables of profitability and investment decisions have a positive effect on firm value. Meanwhile, debt policy, dividend policy and firm size have no effect on firm value.

Manajemen Laba Beserta Faktor Determinasinya Pada Emiten LQ 45 Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya; Ni Luh Putu Widya Ari Putri
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakManajemen laba adalah tindakan manajer untuk melaporkan laba yang dapat memaksimalkan kepentingan pribadi atau perusahaan dengan menggunakan kebijakan metode akuntansi. Ada beberapa faktor yang dapat mempengaruhi manajemen laba yaitu profitabilitas, leverage, financial distress, ukuran perusahaan dan asimetri informasi. Penelitian ini bertujuan untuk menguji kembali pengaruh profitabilitas, leverage, financial distress, ukuran perusahaan dan asimetri informasi terhadap manajemen laba. Populasi penelitian ini adalah perusahaan indeks LQ45 di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 26 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2018-2020, jumlah sampel sebanyak 78 unit perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling dan penelitian ini menggunakan teknik analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan melalui website www.idx.co.id. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, financial distress dan asimetri informasi tidak berpengaruh terhadap manajemen laba. Sedangkan ukuran perusahaan berpengaruh positif terhadap manajemen laba.Kata kunci: Profitabilitas; Manfaat; Kesulitan Keuangan; Ukuran Perusahaan; Manajemen Laba AbstractEarnings management is a manager's action to report earnings that can maximize personal or company interests by using accounting method policies. There are several factors that can affect earnings management, namely profitability, leverage, financial distress, company size and information asymmetry. This study aims to re-examine the effect of profitability, leverage, financial distress, firm size and information asymmetry on earnings management. The population of this study is the LQ45 index company on the Indonesia Stock Exchange. The sample in this study was 26 LQ45 companies listed on the Indonesia Stock Exchange in the 2018-2020 period, total sample was 78 company units. Sampling was done by purposive sampling method and this study used multiple linear regression analysis techniques. This study uses secondary data obtained from the annual report through the website www.idx.co.id. The results showed that profitability, leverage, financial distress and information asymmetry had no effect on earnings management. While the size of the company has a positive effect on earnings management.Keywords: Profitabilitas; Leverage; Financial Distress; Ukuran Perusahaan; Manajemen Laba

VALUE RELEVANCE OF SUSTAINABILITY REPORT: EVIDENCE FROM INDONESIA Endiana, I Dewa Made; Suryandari, Ni Nyoman Ayu
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is very useful information in making investment decisions. Investors do not only use short-term profits as a reference but also take sustainability report and long-term profits as a reference in making investment decisions.

Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud.

ACCOUNTING FRAUD IN VILLAGE CREDIT INSTITUTION (LPD) IN DENPASAR CITY Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.467

The importance of financial statements for a company causes financial statements to be prepared accurately and according to accounting rules. In fact there are still irregularities in the financial statements so that information becomes irrelevant and unreliable. This deviation is one of the accounting fraudulent actions. With the high risk of fraud on financial statements, it is necessary to study related trends in accounting fraud. The results of the study indicate that the effectiveness of internal control has a positive effect on the tendency of accounting fraud. While information asymmetry, compliance with accounting rules and management morality does not affect the tendency of accounting fraud in village credit institution.

DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.

Analysis of Factors Affecting Audit Report Lag of Financial Sector Companies Listed on the Indonesia Stock Exchange Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2761

The survival of the company always survives with the timeliness of financial reports. When financial reporting occurs, it will prevent investors or creditors from making decisions. This study aims to test and obtain empirical evidence regarding the influence of company size, company age, solvency, size of KAP, auditor opinion on financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The research population is all financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 222 obtained based on purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results showed that company size and KAP size had a negative effect on audit reports, while company age, solvency, and auditor opinion had no effect on audit report lag. Further research can develop this research by adding other variables that theoretically affect the audit report, as well as increasing the research period or changing the sample used.

TRI HITA KARANA SEBAGAI IDEOLOGI KEHIDUPAN MASYARAKAT BALI DALAM PENGEMBANGAN DESA WISATA PENGLIPURAN BALI Ni Putu Ika Candra Kirani; I Wayan Wahyu Kharisma; Ni Wayan Eka Purnami Asih; Ni Nyoman Intan Sawitri Saraswati; Ni Kadek Sri Ratihningsih; Ni Nyoman Ayu Suryandari
Journal of Tourism and Interdiciplinary Studies Vol. 2 No. 2 (2022): Journal of Tourism and Interdisciplinary Studies (JoTIS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jotis.v2i2.73

Tri Hita Karana is a Balinese philosophy of life that contains three elements that build a balance and harmonious relationship between humans and God (Parahyangan), fellow humans (Pawongan) and nature (Palemahan). Village tourism is part of a form of tourism, where a small group of tourists live in or near traditional life. Penglipuran Village is one of the tourist villages in Bali which is still thick with traditional life, customs and cultural preservation. The purpose of this study was to find out how the application of the teachings of Tri Hita Karana in the tourist village of Penglipuran and how the behavior of the people of Penglipuran Village in developing a tourist village with Tri Hita Karana as the ideology of Balinese life. The research method used is a qualitative research method using data collection methods of observation, interviews and documentation. The results of this study are that Penglipuran Village meets the criteria as a tourist village with the Tri Hita Karana ideology. Tri Hita Karana is used as an ideology in social life, but not only in the community but can be used as the development of the Penglipuran tourist village. The local community implements the Tri Hita Karana ideology in carrying out their daily lives which makes Penglipuran Village prosperous with the three elements of Tri Hita Karana that work together to achieve harmony in life. The implementation of Tri Hita Karana in Penglipuran Village which is still maintained until now has an impact on the development of the Penglipuran Tourism Village with various traditions/customs as well as the wealth and natural beauty that it has, making Penglipuran Village a Tri Hita Karana-based Tourism Village.

The Influence Of Independence, Auditor Experience, Professionalism, Auditor Motivation, And Competence On Auditor Performance In Accounting Firm In Bali Ni Nyoman Ayu Suryandari; Kadek Kartika Wulandewi
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3385

A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and competence on auditor performance at KAP in Bali Province. The population in this study were 108 auditors at 18 KAPs in Bali. The sample in this study were 67 respondents, however, the final sample that filled out the questionnaire was 61 respondents. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that independence, professionalism, and competence have a positive effect on the performance of auditors at KAPs in the Province of Bali. Meanwhile, auditor experience and auditor motivation have no effect on auditor performance at KAP in Bali Province.

PENINGKATAN KAPASITAS PRODUKSI PENGRAJIN USAHA PATUNG GARUDA DI DESA PAKUDUI KABUPATEN GIANYAR I Wayan Eka Artajaya; Ni Nyoman Ayu Suryandari; I Made Letra
Seminar Nasional Aplikasi Iptek (SINAPTEK) Vol 1 (2018): PROSIDING SINAPTEK
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1235.878 KB)

ABSTRAKProgram pengabdian masyarakat ini dilaksanakan pada UKM yang bergerak dalam bidang usaha kerajinan patung garuda, yaitu UKM Putra Dewata dan UKM Jatayu Kontribusi mendasar program ini adalah meningkatkan kapasitas produksi, pengelolaan manajemen keuangan dan pelaporan yang sesuai dengan standar, peningkatan pemasaran melalui website, peningkatan kualitas SDM, penambahan pasar, pengembangan produk dan adanya produk yang memiliki hak kekayaan intelektual (HKI). Berdasarkan hasil pelaksanaan kegiatan diperoleh bahwa pada bagian produksi terdapat peningkatan jumlah produk yang diproduksi mencapai 25 persen. Terdapat SOP untuk proses produksi dan bahan baku dan menggunakan masker dalam pekerjaan sehari hari. Pada aspek manajemen UKM memiliki catatan keuangan berupa laporan posisi keuangan dan laba rugi serta menggunakan sarana promosi berupa pameran dagang dan pembuatan kartu nama.Kata Kunci: UKM, patung garuda, produksi, manajemenABSTRACTThis community service program is carried out on SMEs engaged in garuda sculpture business, namely Putra Dewata and UKM Jatayu SMEs The fundamental contribution of this program is to increase production capacity, manage financial management and reporting in accordance with standards, increase marketing through the website, improve the quality of HR, market addition, product development and products that have intellectual property rights (IPR). Based on the results of the implementation of the activity it was found that in the production section there was an increase in the number of products produced reaching 25 percent. There are SOPs for the production process and raw materials and using masks in daily work. In the management aspect, UKM has financial records in the form of financial position and profit and loss statements and uses promotional facilities in the form of trade shows and business card making.Keywords: UKM, Garuda statue, production, management

Co-Authors AA Putu Gede Bagus Arie Susandya AA. Putu Gede Bagus Arie Susandya Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Ratih Arimasita Anggi Widyasyah Putra Anggraini, Dea Pricilia Anis Wulandari, Anis Arie Susandya, Anak Agung Putu Gede Bagus Badeng, Alfianti Arung Barin Barlian Beloan, Bertha Bima, Lukman Carolus Askikarno Carolus Askikarno Palalangan Cokorda Javandira Desak Made Mya Yudia Sari Desi Ratnasari Dwi Tarisa Ernawatiningsih, Ni Putu Lisa Fariyana Kusumawati, Fariyana Fransiska Soejono Frischa Faradila Arwinda Mongan Frischa Faradilla Arwinda Mongan Gayatri Gayatri Gde Bagus Brahma Putra Gede Bagus Brahma Putra Husein, Husnah I Dewa Ayu Dian Pratiwi I Dewa Ayu Made Dewi Lestari I Dewa Made Endiana I Gede Cahyadi Putra I Gede Wisnu Eka Wijaya I Gusti Agung Ayu Emas Tri Buana Wati I Kadek Bagiana I Kadek Cipto Wiana I Kadek Sastrawan I Kadek Satria Nova I Komang Suryadnya Diputra I Made Agus Juliarta I Made Letra I Made Suparsa I Made Suryana I Made Suryawan I Nyoman Kusuma Adnyana Mahaputra I Putu Wahyu Dwinata JS I Wayan Eka Artajaya I Wayan Sucipta Wibawa I Wayan Wahyu Kharisma I.A. Budhananda Munidewi Ida Ayu Nyoman Yuliastuti Ida Bagus Ngurah Irawan, Irly Artiara Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Kadek Yulia Mertianingsih Komang Ayu Sintha Trisnayuni Komang Devi Novita Sari Komang Tri Eka Satya Lestari, Nurasisa Mangngalla, Muliani Maria Yessica Halik Mattalitti, St. Fadhillah Oemar Megayani, Ni Kadek Munidewi, I.A. Budhananda Munidewi, Ida Ayu Budhananda Ni Kadek Desi Lestari Ni Kadek Sri Ratihningsih Ni Luh Ade Mutiara Purnamiasih Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Made Desi Dwiyantini Ni Made Sintya Surya Dewi Ni Nyoman Intan Sawitri Saraswati Ni Nyoman Mita Aryani Ni Nyoman Novia Pratiwi Ni Nyoman Putri Puspita Sari Ni Putu Arsita Utami Ni Putu Enny Widhi Padmayanti Ni Putu Ika Candra Kirani Ni Putu Lisa Ernawati Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Tiara Maharani Krisna Putri Ni Putu Tiara Maharani Krisna Putri Ni Putu Yesa Idayani Ni Wayan Eka Purnami Asih Ni Wayan Meilanny Ni Wayan Rustiarini Nurul Kompyurini, Nurul Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Oktaviani, Nita Fauziah Padmayanti, Ni Putu Enny Widhi Pertiwisari, Amanah Putra, Gede Bagus Brahma Putu Kepramareni Putu Wenny Saitri Sari, Desak Made Mya Yudia Sekar Wangi, Ni Luh Ayu Si Sayu Adinda Novitasari Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sintha Trisnayuni, Komang Ayu Sri Rahayauni Damayanti Sulastri Sulastri Susandya, AA. Putu Gede Bagus Arie Trisnayuni, Komang Ayu Sintha Veronica Me'e Wangi, Ni Luh Ayu Sekar Wati, I Gusti Agung Ayu Emas Tri Buana Yudhanta Sambharakreshna Yuniar, Evilia Sri

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