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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Rizaldi, I Putu Agus; Mendra, Ni Putu Yuria; Novitasari, Luh Gde
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.256 KB)

Abstract

The value of the company is the investor’s perception of the level of success of the compa­ny which is often associated with stock prices. The value of the company can provide maximum prosperity for shareholders if the company’s stock price increases. The higher the stock price, the higher the prosperity of shareholders. The purpose of this study is to analyze the influence of Corporate Social Responsibility, profitability, and capital structure on the value of the company. This research was conducted on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. Samples were obtained by purposive sampling method. Based on these methods obtained as many as 22 companies as samples. Data analy­sis techniques used were descriptive statistics, classic assumption tests, multiple linear analy­sis, and goodness of fit of a model. The results showed that Corporate Social Responsibility, profitability, and capital struc­ture had a positive effect on firm value.
IBM USAHA GENTENG PEJATEN, SENTRA PEMBUATAN GENTENG DI TABANAN Sunarsih, Ni Made; Mendra, Ni Putu Yuria; Wirasutama, Cokorda Putra
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.696 KB)

Abstract

Pejaten region is famous as a producer of tile, where the people of this area most of the business is from the manufacture of tile, therefore this business should get attention because it is a very supportive business in the construction of houses and buildings, especially for property business. Although many people who own tile business, but there are still tile business in this area that is still minimal equipment and marketing methods, so it needs to be considered.Partners in this program is Tri Darma Putra's tile business owned by Mrs. Ni Made Sikiati. Partner issues are in production and management aspects covering 1) Dryer rack has been eaten by termites, 2) production process has not paid attention to health because workers do not use masks, 3) The rest of the defective or damaged production are left scattered, 4) not yet have bookkeeping and administration system inadequate, 5) marketing systems, and 6) have no nameplate and business cards. The outcomes that will be produced in this program include 1) Improving the dryer rack, 2) providing masks, 3) training and bookkeeping assistance, 4) online marketing assistance, and 5) nameplate and business cards for partners, and 6) procurement drums for defective or damaged production waste.
ABDIMAS USAHA LADRANG DESA BAJERA, SELEMADEG, TABANAN Mendra, Ni Putu Yuria; Praganingrum, Tjokorda Istri
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 7 No 1 (2018): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3.781 KB)

Abstract

Chips is one type of snack loved by people both lower, middle, and upper. Chips are many kinds of one of them there is called onion chips, which is more famous by the name "Ladrang". Ladrang has a delicious flavor and tasty, so that from small children to parents are very fond of this type of snack. Along with the many parties who menggemarinya, then ladrang can be a business opportunity. Tabanan area especially Bajera most mother-mother have business that is as maker and seller ladrang. One of the moves in this ladrang business is Desak Made Artasih which is more famously called Bu Dewa. Since 1998. Bu Dewa started the business of making the ladrang.Partner issues are in production and management aspects including 1) partners do not have spice blender, where the partners are still using cobek and ulekan to smooth the mixing seasoning, 2) the partner has not used the onion slicer to slicing the onion, so far the partners only use the knife 3) the partner has only one stove with a small axis for frying, 4) the frying pan is old and damaged, 5) the partner does not have the means to remove the remaining oil in ladrang 6) has not used the apron and the slippers for cleanliness and security , 7) partners do not have promotional means such as business cards and nameplate, 8) partners still use streples to wrap, and 9) do not have bookkeeping.The solution provided includes 1) the procurement of one spice blender, 2) the procurement of one onion slicer, 3) the addition of one large axle stove, 4) the provision of one large frying pan for frying ladrang, 5) procuring oil slicer, 6) procuring two apron and two slippers, 7) procurement of promotional means for partners in the form of packaging, business name and business cards, 8) procurement of one press machine (hand sealer), 9) procurement of two cash books and simple bookkeeping training.
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Trisnayanti, Anak Agung Ketut; Mendra, Ni Putu Yuria; Bhegawati, Desak AYu Sriary
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.805 KB) | DOI: 10.36733/juara.v10i1.755

Abstract

The purpose of this study is to examine the Effects of Cash Turnover, Inventory Turnover, Receivable Turnover on Liquidity of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study were all Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling method. The data analysis technique used in this study was multiple regression analysis. The results of testing the hypothesis using the statistical test t which shows that the cash turnover variable had a positive effect on liquidity, inventory turnover variable has a positive effect on liquidity and variable accounts receivable turnover does not affect liquidity.
Taxpayer Compliance in SMEs Sector: A Theory of Planned Behavior Made Sudiartana; Ni Putu Yuria Mendra
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.468 KB) | DOI: 10.26905/jkdp.v22i2.1561

Abstract

The low level of taxpayer compliance is assessed as one of the causes of not achieving the target of tax revenue in Indonesia. One of the efforts made by the government to optimize tax revenue is by requiring UMKM sector to fulfill the obligation of taxation. Based on the above, the researcher is interested to conduct research on taxpayer compliance of UMKM using the psychological approach that is Theory of Planned Behavior. This theory describes the effect of attitudes on behavior, subjective norms, and perceived behavioral control on taxpayer compliance intent and behavior. This research uses a survey method at formal UMKM in Bali Province. Methods of sampling using proportional random sampling. Data analysis using the Structural Equation Model (SEM). The results showed that attitudes toward behavior, subjective norms, and perceived behavioral control have an effect on one's intentions to comply with tax provisions. Nevertheless, perceived behavioral control variables have no direct effect on individual tax compliance behavior. The test results on the variable intention to comply with tax compliance behavior support Theory of PlannedJEL Classification: H24; H26; M41DOI: https://doi.org/10.26905/jkdp.v22i2.1561
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA I Putu Agus Rizaldi; Ni Putu Yuria Mendra; Luh Gde Novitasari
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.610

Abstract

The value of the company is the investor’s perception of the level of success of the compa­ny which is often associated with stock prices. The value of the company can provide maximum prosperity for shareholders if the company’s stock price increases. The higher the stock price, the higher the prosperity of shareholders. The purpose of this study is to analyze the influence of Corporate Social Responsibility, profitability, and capital structure on the value of the company. This research was conducted on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. Samples were obtained by purposive sampling method. Based on these methods obtained as many as 22 companies as samples. Data analy­sis techniques used were descriptive statistics, classic assumption tests, multiple linear analy­sis, and goodness of fit of a model. The results showed that Corporate Social Responsibility, profitability, and capital struc­ture had a positive effect on firm value.
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anak Agung Ketut Trisnayanti; Ni Putu Yuria Mendra; Desak AYu Sriary Bhegawati
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.755

Abstract

The purpose of this study is to examine the Effects of Cash Turnover, Inventory Turnover, Receivable Turnover on Liquidity of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study were all Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling method. The data analysis technique used in this study was multiple regression analysis. The results of testing the hypothesis using the statistical test t which shows that the cash turnover variable had a positive effect on liquidity, inventory turnover variable has a positive effect on liquidity and variable accounts receivable turnover does not affect liquidity.
BEBERAPA FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Desak Ayu Sriary Bhegawati; Ni Putu Yuria Mendra
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

Struktur modal merupakan hal utama komponen perusahaan disebabkan oleh pemakaian sumber dana yang efisien baik di dalam maupun di luar perusahaan. Industri makanan dan minuman termasuk salah satu perusahaan yang berdaya saing tinggi di masyarakat, pelitian ini memberikan fungsi pengaruh profitabilitas, ukuran perusahaan, dan struktur aktiva terhadap struktur modal. Objek dilakukan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Penelitian ini menggunakan sampel dengan total 19 perusahaan dengan menggunakan cara pengambilan sampel purposive sampling. Regresi linier berganda sebagai metode analisis data yang dipakai sehingga memperoleh hasil struktur modal dipengaruhi secara positif oleh profitabilitas dan struktur aktiva, sedangkan ukuran perusahaan tidak memberikan pengaruh pada stuktur modal.
IBM USAHA GENTENG PEJATEN, SENTRA PEMBUATAN GENTENG DI TABANAN Ni Made Sunarsih; Ni Putu Yuria Mendra; Cokorda Putra Wirasutama
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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

Abstract

Pejaten region is famous as a producer of tile, where the people of this area most of the business is from the manufacture of tile, therefore this business should get attention because it is a very supportive business in the construction of houses and buildings, especially for property business. Although many people who own tile business, but there are still tile business in this area that is still minimal equipment and marketing methods, so it needs to be considered.Partners in this program is Tri Darma Putra's tile business owned by Mrs. Ni Made Sikiati. Partner issues are in production and management aspects covering 1) Dryer rack has been eaten by termites, 2) production process has not paid attention to health because workers do not use masks, 3) The rest of the defective or damaged production are left scattered, 4) not yet have bookkeeping and administration system inadequate, 5) marketing systems, and 6) have no nameplate and business cards. The outcomes that will be produced in this program include 1) Improving the dryer rack, 2) providing masks, 3) training and bookkeeping assistance, 4) online marketing assistance, and 5) nameplate and business cards for partners, and 6) procurement drums for defective or damaged production waste.
ABDIMAS USAHA LADRANG DESA BAJERA, SELEMADEG, TABANAN Ni Putu Yuria Mendra; Tjokorda Istri Praganingrum
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 7 No. 1 (2018): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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

Abstract

Chips is one type of snack loved by people both lower, middle, and upper. Chips are many kinds of one of them there is called onion chips, which is more famous by the name "Ladrang". Ladrang has a delicious flavor and tasty, so that from small children to parents are very fond of this type of snack. Along with the many parties who menggemarinya, then ladrang can be a business opportunity. Tabanan area especially Bajera most mother-mother have business that is as maker and seller ladrang. One of the moves in this ladrang business is Desak Made Artasih which is more famously called Bu Dewa. Since 1998. Bu Dewa started the business of making the ladrang.Partner issues are in production and management aspects including 1) partners do not have spice blender, where the partners are still using cobek and ulekan to smooth the mixing seasoning, 2) the partner has not used the onion slicer to slicing the onion, so far the partners only use the knife 3) the partner has only one stove with a small axis for frying, 4) the frying pan is old and damaged, 5) the partner does not have the means to remove the remaining oil in ladrang 6) has not used the apron and the slippers for cleanliness and security , 7) partners do not have promotional means such as business cards and nameplate, 8) partners still use streples to wrap, and 9) do not have bookkeeping.The solution provided includes 1) the procurement of one spice blender, 2) the procurement of one onion slicer, 3) the addition of one large axle stove, 4) the provision of one large frying pan for frying ladrang, 5) procuring oil slicer, 6) procuring two apron and two slippers, 7) procurement of promotional means for partners in the form of packaging, business name and business cards, 8) procurement of one press machine (hand sealer), 9) procurement of two cash books and simple bookkeeping training.