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PENGARUH PRODUK DOMESTIK BRUTO NEGARA INDONESIA, UKURAN PERUSAHAAN DAN DIVIDEN PAYOUT RATIO PADA RETURN SAHAM I Nyoman Sutrisna Adi Putra; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Investors in investing always consider factors that affect the price of shares purchased. This study aims to determine the effect of the Gross Domestic Product, Company Size and Dividend Payout Ratio Stock Return manufacturing companies including LQ 45 index on the Stock Exchange. This study uses a quantitative approach in the form of associative. The population in this study were taking 83 companies in the index LQ 45. Engineering sampling using purposive sampling technique. The sample in this study were taking 12 manufacturing companies whose shares remain listed in the LQ 45 years 2011 - 2014. In this new study used multiple linear analysis techniques. The results showed gross domestic product has no effect on Stock Return, while the size of the Company and Dividend Payout Ratio positive effect on stock returns.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL PADA NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING I Putu Deri Permana Putra; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 21 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p15

Abstract

Sebuah perusahaan didirikan dengan tujuan untuk mencapai nilai perusahaan yang maksimal. Nilai perusahaan sangat penting karena mencerminkan kinerja perusahaan dan harga saham yang dapat mempengaruhi persepsi investor terhadap perusahaan tersebut. Perusahaan sebagai salah satu entitas ekonomi umumnya memiliki tujuan jangka pendek maupun jangka panjang. Tujuan jangka pendek perusahaan adalah untuk memperoleh laba secara maksimal, sedangkan tujuan jangka panjangnya adalah untuk meningkatkan nilai perusahaan.Faktor yang dapat mempengaruhi nilai perusahaan yaitu profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional dan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Jumlah sampel 63 perusahaan yang diperoleh dengan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis jalur (path analysis). Hasil dari pengujian pada penelitian ini menunjukkan variabel profitabilitas, leverage, ukuran perusahaan, dan kepemilikan institusional berpengaruh positif pada nilai perusahaan. Sedangkan variabel corporate social responsibility tidak berpengaruh pada nilai perusahaan. Variabel profitabilitas dan ukuran perusahaan, berpengaruh positif pada corporate social responsibility. Sedangkan variabel leverage dan kepemilikan institusional tidak berpengaruh pada corporate social responsibility. Variabel corporate social responsibility berperan memediasi pengaruh ukuran perusahaan pada nilai perusahaan. Namun tidak ditemukannya peran corporate social responsibility memediasi pengaruh profitabilitas, leverage, dan kepemilikan institusional pada nilai perusahaan
Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Made Ayu Bintang Cyntia Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p11

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This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around the company's environmental area. The sample obtained was 33 companies using purposive sampling technique. The data analysis technique used was moderated regression analysis (MRA). The results show that profitability has a positive effect on CSR disclosure, leverage has a positive effect on CSR disclosure, firm size strengthens the effect of profitability on CSR disclosure and firm size is not able to strengthen the influence of leverage on CSR disclosure. Keywords : CSR Disclosure; Profitability; Leverage; Company Size.
Implementasi Corporate Social Responsibility pada Hotel Puri Santrian Sanur Bali Ni Made Yuni Sri Nadiawati; I G. A. N. Budiasih
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p15

Abstract

The implementation of CSR is considered to benefit the hospitality industry, which will impact on increasing visitor loyalty. One of the CSR awards in Bali is Tri Hita Karana (THK Award). Puri Santrian, one of the participating hotels, is a participant in the Tri Hita Karana Award. The purpose of this research is to know the implementation of CSR in Puri Santrian Hotel. This method of research uses qualitative methods. The location of this research is Hotel Puri Santrian. The informant chosen is HRD staff, Engineering staff, Accounting staff. The interview shows the Santrian Palace has implemented CSR based on the well-established philosophy of Tri Hita Karana. However, in the part of the given assistance can be more varied. Keywords: Corporate Social Responsibility, Tri Hita Karana, Implementation Of CSR Practices.
Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan Made Cahyani Prastuti; I G.A.N. Budiasih
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p20

Abstract

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies listed on the Indonesia Stock Exchange in 2015-2017. The samples taken were 26 companies, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that corporate social responsibility has no effect on financial performance. This indicates that the high and low disclosure of CSR will not affect the financial performance of the trade sector. The second hypothesis states that intellectual capital has a positive effect on financial performance. This indicates that the higher the intellectual capital, the higher the financial performance of the company. Combination of intellectual capital can enhance competitive advantage for companies. Keywords: Financial performance, corporate social responsibility, intellectual capital
Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan I Gusti Ayu Agung Tata Intan Tamara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p12

Abstract

This research aims to obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of Good Corporate Governance on firm value. Banking sector companies that participated in the CGPI ranking and listed on the Indonesia Stock Exchange in 2013-2017 are the object of this study. Moderated Regression Analysis (MRA) is a technical analysis of the data in this study. The results show that Good Corporate Governance has no effect on firm value and the Corporate Social Responsibility disclosure as a moderating variable is able to strengthen the effect of Good Corporate Governance on firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility Disclosure; Firm Value.
KONSEPSI PRASADA DI PURA TAMAN AYUN MENGWI, BADUNG Ni Gusti Ayu Nyoman Budiasih
Jurnal Kajian dan Terapan Pariwisata Vol 1 No 1 (2020): Terbitan Bulan November
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v1i1.13

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The conception of ”Prasada” is a place of worship of ancestral spirits, but at Prasada in Taman Ayun Temple in Mengwi is not as usual, but has its own uniqueness. Generally the conception of Prasada as a place of worship for ancestral spirits, but this Prasada serves as a place of worship of the “Mountain God” for fertility, this can be strenghened from the name of the Prasada namely “Prasada Cili Gading”. Cili means “Sri” be identified as Sri Goddess with the Her Sakti Vihsnu Goddess, which symbolizes fertility, and Gading means “Yellow” be identified as ‘Rice’ colored yellow. This Prasada also called “Lingga” worship of the Shiva Goddess as symbol of victory from I Gusti Agung Putu which is considered successful in upholding prosperity and protect his people, and established the Kingdom of Mengwi. The worship of “Mountain Gods” is the symbolic concept of “Mount Mangu”, as the essence of the balance of the universe which symbolizes fertility, prosperity, and happiness, the natural is maintained, sustainable, balanced, for the life. Besides also functions as a “Glory Symbol” of victory, this Prasada functions as a place of worship for the “Shiva Parwata”. If true, this Prasada also functions to worship “Shiva Vishnu” Goddess in an aspect known as “Harihara Goddess”. Prasada Cili Gading, the form is just like as Prasada but does not function as the true concept of Prasada. The architectural of this Prasada indeed shows the type of East Java temple which is slim, is classified as the 17th Century periodization.
UPAYA PEMULIHAN SEKTOR PARIWISATA DI TENGAH PANDEMI COVID 19 Sutrisnawati, Ni Ketut; Budiasih, Ni Gusti Ayu Nyoman; Ardiasa, I Ketut
Jurnal Kajian dan Terapan Pariwisata Vol 1 No 1 (2020): Terbitan Bulan November
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v1i1.21

Abstract

The tourism sector is a very important sector for the people of Bali. Although the Bali region consists ofagricultural land, dry land and waters such as beaches, lakes and rivers, most Balinese depend their livelihoodson the tourism sector. Pandemic Covid -19 give a deep impact to all sectors including the tourismsector. Corona virus which is very dangerous to human health has infected millions of people around the world. The spread of the Corona virus through interactions with infected people is the reason of why socialdistance, as well as suggestions for activities at home policies made to prevent the domino effect and severthe spread of this virus. Slowly but surely the pandemi hit the tourism sector. The absence of foreign touristvisits and lockdown in some areas in Indonesia has caused tremendous impacts to tourism sector. Hotelswith 0% occupancy are temporary closed. Employees of hotels, travel and touristbusinesses, restaurantsand other sectors were laid off and most lost their jobs. The collapse of the tourism sector in Bali causedthe decline of the Balinese economy. Not only workers in the tourism sector, but farmers who supply theiragricultural products to hotels and restaurants, fishermen who sell their fish catches to hotels, as well asmedium (MSME) especially those who produce souvenirs are affected. This certainly should not be allowedto continue protracted because it will affect the continuation of life of the Balinese people. This study aimsto determine the impact caused by COVID-19 on the tourism sector along with the efforts that can be madeto restore tourism in an effort to restore the economy of the Balinese people so that Balinese people cancontinue their lives as before.
Pengaruh Jumlah Kunjungan Wisatawan Domestik dan Mancanegara Terhadap Pendapatan Asli Daerah (PAD) Provinsi Bali Tahun 2019-2022 Ni Wayan Anggreni; Ni Gusti Ayu Nyoman Budiasih
Jurnal Kajian dan Terapan Pariwisata Vol 4 No 1 (2023): November Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v4i1.82

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Penelitian ini bertujuan untuk mengetahui pengaruh jumlah kunjungan wisatawan domestik dan wisatawan mancanegara secara parsial dan simultan terhadap pendapatan asli daerah di kota denpasar tahun 2019-2022. Data pada penelitian ini diperoleh dari Badan Pusat Statistik (BPS) Provinsi Bali. Metode dokumentasi digunakan untuk mengumpulkan data penelitian. Analisis data penelitian menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa jumlah kunjungan wisatawan domestik (X1) berpengaruh positif terhadap Pendapatan Asli Daerah (PAD) Provinsi Bali tahun 2019-2022, jumlah kunjungan wisatawan mancanegara (X2) berpengaruh negatif terhadap Pendapatan Asli Daerah (PAD) Provinsi Bali tahun 2019-2022, dan jumlah kunjungan wisatawan domestik (X1) dan wisatawan mancanegara (X2) secara simultan berpengaruh positif terhadap Pendapatan Asli Daerah (PAD) (Y).
Pelestarian Tradisi Petirtaan Kanto Lampo sebagai Strategi Pengembangan Pariwisata Budaya Berkelanjutan di Desa Beng, Gianyar Ni Gusti Ayu Nyoman Budiasih; Sutrisnawati, Ni Ketut; I Ketut Ardiasa; I Wayan Wijayasa; A. A. Sagung Ayu Srikandi Putri
Jurnal Kajian dan Terapan Pariwisata Vol 5 No 2 (2025): Mei Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v5i2.97

Abstract

Kanto Lampo Petirtaan in Beng Village, Gianyar, is a sacred site that holds profound spiritual significance in Balinese Hindu tradition, serving as an important location for the melukat (spiritual purification) ritual and the collection of holy water (amertha), while simultaneously developing into a cultural tourism destination. This study aims to examine the role of the petirtaan in preserving local cultural traditions and its contribution to the development of sustainable cultural tourism. A descriptive qualitative approach was employed, involving observation, interviews, and literature review. The main theoretical used cultural heritage preservation theory, sustainable cultural tourism theory, and community-based tourism theory. The findings reveal that Petirtaan Kanto Lampo not only sustains spiritual values but also serves as a model of integrating cultural preservation with community-based management. Key strategies include the zoning of sacred and profane areas and educating visitors, emphasizing that strengthening local capacity and safeguarding sacred values are crucial for sustainable cultural tourism. Furthermore, the study demonstrates a synergy between cultural preservation and sustainable tourism development, despite challenges related to management, commercialization, and environmental pressure. The findings reaffirm the critical role of strengthening community-based tourism frameworks as a sustainable approach to mediating the tension between cultural sacredness and the shifting expectations of tourists in the modern era.
Co-Authors A. A. Sagung Ayu Srikandi Putri A. A. Trisha Dewi Parasthiwi A.A Pt. Agung Mirah Purnama Sari A.A.Ayu Mirah Varthina Devi Agus Adi Pratama Putra Amanda Natalia Anak Agung Istri Sarasmitha Dewi Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Diah Saraswaty Anak Agung Widya Adi Iswari Anak Agung Windra Lorna Pramesti Anggreni, Ni Wayan Ardiasa, I Ketut Ari Widhiasmana Pemayun Arianto, Dodik Daffa Fauzan Harahap Dayani, Ni Wayan Yellow Prinsis Delarthana Sari, Ida Ayu Febryana Dewa Ketut Wira Santana Dewa Nyoman Badera Dewi, Ni Komang Ayu Julia Praba Dwi Cahyadi Tantra Wijaya Dwiyana Rasuma Putri EKA ARDHANI SISDYANI Eko Ganis Sukoharsono Gede Fajar Utama Gede Ferdi Williantara Gusti Ayu Made Rita Susanti Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Ngurah Eka Chandra Pramuditya I Dewa Nyoman Alit Ariawan I Gde Ary Wirajaya I Gede Agus Dicky Surya B. I Gede Artha Septiana I Gusti Agung Ayu Prabaningrat Dwi Kepakisan I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Tata Intan Tamara I Gusti Ayu Gita Saraswati I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Meitasari I Kadek Adhi Pramana I Ketut Ardiasa I Ketut Ardiasa I Ketut Saskara I Ketut Suryanawa I Made Agus Deprianto I Made Agus Suteja I Made Hendra Edy Saputra I Made Sadha Suardikha I Nyoman Sudarsana I Nyoman Sutrisna Adi Putra I Nyoman Wijana Asmara Putra I Putu Deri Permana Putra I Putu Sudana I Putu Wahyu Saskara I Wayan Angga Sudiartama I Wayan Purwa Astawa I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Gde Shinta Vidarani Ida Ayu Jayatri Pramesti Ida Ayu Rika Maharani Ida Ayu Sari Wisastry Ida Ayu Sinta Mahadewi Ida Bagus Darsana Ida Bagus Nyoman Bala Putra Ida Bagus Putra Astika Johny Sumarna Putra K. Budiartha Kadek Diah Listiyani Putri Kadek Heni Vitrya Sari Kadek Yoga Suryawan Komang Intan Kurniasari Komang Tika Dewi Luh Gede Putri Maharani Made Ayu Bintang Cyntia Dewi Made Ayu Rhetria Sashikirana Paramitha Made Cahyani Prastuti Made Dewi Ayu Untari Made Dewi Ayu Untari Made Erika Krisdiyanti Putri Made Fajar Paramartha Made Yenni Latrini Made Yudi Arista Meciliana Merlin Mirah Pradnya Paramita Nengah Jnana Putra Ngurah Mayun Narindra Ni Kadek Ayu Giri Yanti Ni Kadek Diah Kumala Dewi Ni Ketut Karlina Prastuti Ni Ketut Rasmini Ni Ketut Suryani Ni Ketut Sutrisnawati Ni Komang Ayu Purnama Sari Ni Luh Gede Dandy Adi Pratiwi Ni Luh Made Herawati Ni Luh Putu Mila Anggreni Ni Luh Putu Widhiastuti Ni Made Adi Erawati Ni Made Dwi Ratnadi Ni Made Dwicahyani Ni Made Madani Hapsari Ni Made Vironika Sari Ni Made Windya Apriyanti Ni Made Yuni Sri Nadiawati Ni Putu Anggie Krisnaningrum Ni Putu Diana Permata Dewi Ni Putu Eka Kartika Kariani Ni Putu Eka Novita Dewi Ni Putu Lisna Vitriani Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yeni Ari Yastini Ni Wayan Anggreni Ni Wayan Ganggarani Ni Wayan Intan Saskara Wahyuni Ni Wayan Ita Puspita Ni Wayan Sukarmi Ni Wayan Zenny Puspa Widiani Nida, Desak Rurik Pradnya Paramitha P. Dwi Aprisia Saputri P. Dwi Aprisia Saputri, P. Dwi Aprisia Paramita, Ni Putu Pradnyani Pingkan Ompi Pramana, Yudha Pramita, A. A. Sri Purwahita, AAA Ribeka Martha Putu Ayu Diah Widari Putri Putu Ayu Tasya Sanjiwani Putu Raynatha Ugra Pandita Budi Quita Amelia Budiana Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Nyoman Rina Puspita Saskara, I Ketut Sayu Made Parwati Si Luh Anik Sri Agustini Sonder, I Wayan Stephanie Nora Tan Sumariadhi, Ni Wayan Sunitha Devi Suryawibawa, Ida Bagus Oka Sutrisnawati, Ni Ketut Wayan Mila Cahya Sari Wijayasa, I Wayan Wijayasa, I Wayan Wirakusuma , Made Gede Yudha Pramana