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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi J-MACC : Journal of Management and Accounting Jurnal Aplikasi Akuntansi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi Manado (JAIM)
Ni Made Suindari
Universitas Warmadewa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik Ni Made Suindari; AA Pt. Agung Mirah Purnama Sari
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.387 KB) | DOI: 10.29303/jaa.v3i1.31

Abstract

The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant.
PENGELOLAAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA DAN STRATEGI PEMASARAN DALAM MENGUKUR KINERJA USAHA MIKRO KECIL MENENGAH (UMKM) Ni Made Suindari; Ni Made Rai Juniariani
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.384 KB)

Abstract

Abstract To produce good performance, UMKM entrepreneurs must know how to manage their business finances. UMKM with good performance will have high competitiveness. To realize this, quality human resources are needed. In addition, in order to be able to develop SMEs, they are required to be creative and innovative in developing effective marketing strategies in order to produce good business performance. A UMKM will be difficult to develop if its business actors do not know how to market an effective product. This research aims to explore the effects of financial management, human resource competencies and marketing strategies on UMKM performance. This research uses 99 samples, namely the trade sector UMKMs that are included in the Denpasar Cooperative SMEs. Determination of the sample using the Slovin formula and the sampling technique used is simple random sampling. Data collection techniques were carried out by distributing questionnaires to the survey method. To answer the research hypothesis using analytical tools, namely multiple linear regression. The results showed that financial management, human resource competencies and marketing strategies had a positive effect on MSME performance. Keywords: Financial management, human resources competence, marketing strategies, UMKM performance Abstrak Untuk menghasilkan kinerja yang baik pelaku UMKM harus tahu bagaimana cara mengelola keuangan usahanya. UMKM dengan kinerja yang baik akan memiliki daya saing yang tinggi. Untuk mewujudkan hal itu dibutuhkan sumber daya manusia yang berkualitas. Selain itu, agar mampu berkembang pelaku UMKM dituntut untuk kreatif dan inovatif dalam menyusun strategi pemasaran yang efektif agar menghasilkan kinerja usaha yang bagus. Sebuah UMKM akan sulit berkembang jika pelaku usahanya tidak mengetahui bagaimana cara memasarkan suatu produk yang efektif. Penelitian ini bertujuan untuk menggali pengaruh pengelolaan keuangan, kompetensi sumber daya manusia dan strategi pemasaran pada kinerja UMKM. Penelitian ini menggunakan 99 sampel yaitu UMKM sektor perdagangan yang termasuk dalam UMKM binaan Koperasi Kota Denpasar. Penentuan sampel menggunakan rumus slovin dan teknik sampling yang digunakan adalah simple random sampling. Teknik pengumpulan data dilakukan dengan penyebaran kuesioner dengan metode survei. Untuk menjawab hipotesis penelitian menggunakan alat analisis yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa pengelolaan keuangan, kompetensi sumber daya manusia dan strategi pemasaran berpengaruh positif pada kinerja UMKM. Kata Kunci: Pengelolaan keuangan, kompetensi sumber daya manusia, strategi pemasaran, kinerja UMKM
Dampak Pengembangan Obyek Wisata Kayu Putih Terhadap Keuangan Dan Aktivitas Ekonomi Masyarakat Di Banjar Bayan Ni Made Suindari; Luh Putu Setyandarini Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40699

Abstract

Tourism is one sector that has an impact on the economy. The island of Bali, which is famous for its culture and natural beauty, has a variety of tourist attractions. One of the unique tourist attractions in Bali is the existence of a giant wooden tree that grows firmly in the Bayan Traditional Village area. The tree which the local community calls the eucalyptus tree is estimated to be hundreds of years old, growing behind a sacred place called Pura Babakan. The idea to develop this tree as a tourist attraction began in 2013 and began to be visited by tourists. Tourist arrivals certainly affect the economic activities of local residents. This study examines the economic impact of the community as a result of the development of eucalyptus tourism objects. Interviews and observations were conducted to collect primary data. The qualitative approach was carried out through structured interviews with informants. The condition of community settlements, the type of residential building is permanent with tiled floors and walls. The ownership status of the house is self-owned, built on land inherited by the family. All houses have electricity. Most people use gas stoves for cooking. Ownership of valuables such as cars, motorcycles, gold, refrigerators, televisions, cellphones, and computers, the acquisition is not related to the impact of tourism objects, but because of necessity. In general, the development of eucalyptus tourism objects has not had much effect on the economy of the Bayan Traditional Village community. This tourist attraction is only a giant tree with limited supporting facilities. In the future, there are still many potential villages that must be explored as a means of supporting and adding to the comfort of visitors.  
Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Ni Made Suindari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.74 KB) | DOI: 10.22225/we.18.1.989.26-32

Abstract

One way that can be done to improve supervision in handling agency conflicts that occur within a company is to use external audit services. The purpose of this study was to determine the effect of leverage and institutional ownership on the selection of external audit services by mining companies listed on the Indonesia Stock Exchange. The selection of external audit services is measured using a dummy variable. The research sample was determined based on the purposive sampling method, while the analysis technique used in this study was logistic regression. The results of this study indicate that leverage does not affect the selection of external audit services, while institutional ownership influences the selection of external audit services in mining companies listed on the Indonesia Stock Exchange in the period of 2017. Keywords: Institutional ownership; Leverage; Selection of external audit services Salah satu cara yang dapat dilakukan untuk meningkatkan pengawasan dalam menangani konflik keagenan yang terjadi dalam perusahaan adalah dengan menggunakan jasa audit eksternal. Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage dan kepemilikan institusional pada pemilihan jasa audit eksternal oleh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pemilihan jasa audit eksternal diukur dengan menggunakan variabel dummy. Sampel penelitian ditentukan berdasarkan metode purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh pada pemilihan jasa audit eksternal, sedangkan kepemilikan institusonal berpengaruh pada pemilihan jasa audit eksternal pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017. Kata Kunci: Kepemilikan institusional; Leverage; Pemilihan jasa audit eksternal
KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari; I Nyoman Sutapa
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4148

Abstract

This study aims to determine and analyze the Health of National Banking during the Covid-19 Pandemic on Firm Value through Financial Performance with the observation year 2018 to 2020. National banking conditions are analyzed using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The reason for choosing the banking sector in this study is because researchers want to know the impact of the Covid-19 pandemic on the banking sector and its effect on the economy of the Indonesian people. The sampling technique uses Probability Sampling type Simple Random Sampling. Meanwhile, the sampling used the Slovin Formula so that a sample of 32 companies with 96 observations was obtained. This study used 19 hypotheses. Our findings generally show that the average national bank is still in good health despite being in extraordinary conditions like the current pandemic. This is due to the consistency of other professions such as civil servants or MSME actors in fulfilling their obligations to banks so that they can support and anticipate credit problems that may arise in national banks. The results of the hypothesis test showed that only four (4) hypotheses were accepted, they are H1a, H3, H4, and H9. The results of the F test show that 71% of the firm value is influenced by Risk Profile, Good Corporate Governance, Earnings, Capital and Financial Performance.
Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi I Dewa Ayu Kristiantari; Putu Yudha Asteria Putri; Ni Made Suindari; Claudia Wanda Melati Korompis
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Abstract

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.
Co-Authors AA Pt. Agung Mirah Purnama Sari Claudia Wanda Melati Korompis Cok Istri Ratna Sari Dewi I Dewa Ayu Kristiantari I Nyoman Sutapa Luh Putu Lusi Setyandarini Surya Luh Putu Setyandarini Surya Ni Made Rai Juniariani Putu Yudha Asteria Putri