Article Per Year (5 Year)
p-Index From 2021 - 2026
1.745
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika MBR (Management and Business Review) J-MACC : Journal of Management and Accounting JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Diseminasi : Jurnal Pengabdian kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Tourism Economics and Policy INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Finance Management E-JURNAL AKUNTANSI Jurnal Ilmiah Pariwisata
A.A Pt. Agung Mirah Purnama Sari
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
The Influence of Leverage, Firm Size and Financial Distress on Accounting Conservatism DARMAYANTI, Novi; AFRICA, Laely Aghe; SARI, A.A Pt. Agung Mirah Purnama; SUHARDIYAH, Martha
Journal of Tourism Economics and Policy Vol. 3 No. 2 (2023): Journal of Tourism Economics and Policy (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i2.603

Abstract

This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
Penyuluhan Kewirausahaan, Pemasaran Digital Dan Pembuatan Laporan Keuangan Sederhana Pada Keluarga Penerima Manfaat Program Keluarga Harapan di Desa Tegal Harum, Kecamatan Denpasar Barat, Kota Denpasar, Provinsi Bali Putra, I Putu Iwan Pramana; Sari, A.A Pt. Agung Mirah Purnama; Putra, Gede Sanjaya Adi
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 4 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i4.10484

Abstract

Keluarga Penerima Manfaat Program Keluarga Harapan (KPM PKH) merupakan kelompok penerima bantuan sosial program perlindungan sosial yang diterapkan di Indonesia dengan tujuan membantu keluarga miskin untuk meningkatkan kesejahteraan. Program penyuluhan kewirausahaan ini diharapkan akan meningkatkan kesejahteraan keluarga yang merupakan unit terkecil dari masyarakat atau minimal membuka wawasan, pola dan cara berpikir bagaimana memanfaatkan potensi yang ada sekecil apapun. Mitra sasaran program ini adalah anggota KPM PKH di Desa Tegal Harum, Kecamatan Denpasar Barat, Kota Denpasar, Provinsi Bali. Metode yang digunakan adalah diskusi, penyuluhan, dan pelatihan. Hasil dan target luaran dari program pengabdian ini adalah program pelatihan kewirausahaan, pemasaran digital, dan laporan keuangan sederhana dengan baik.
PENGARUH BOARD SIZE TERHADAP NILAI PERUSAHAAN A.A Pt. Agung Mirah Purnama Sari; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 7 No 1 (2014)
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

Abstract

ABSTRAK Harga yang bersedia dibayar oleh calon pembeli terhadap suatu perusahaan disebut nilai perusahaan. Board adalah pimpinan pada organisasi yang memiliki tanggung jawab untuk mengendalikan dan mengawasi pemakaian sumber daya agar sesuai dan sejalan dengan tujuan organisasi yang telah ditetapkan oleh organisasi. Penelitian ini dilakukan untuk mengetahui pengaruh board size terhadap nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia periode 2007 - 2011 dengan memilih jenis industri manufaktur.Teknik pengambilan sampel menggunakan metode stratified random sampling. Berdasarkan hasil analisis, ditemukan bahwa board size tetap berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur ketika sebelum dan sesudah dipertimbangkannya variabel kontrol. Kata kunci: board size, komite audit, nilai perusahaan,  profitabilitas, usia perusahaan
Kajian Tri Hita Karana Ekowisata Berorientasi Kesejahteraan Sari, AA PT Agung Mirah Purnama; Suindari, Ni Made
Jurnal Ilmiah Pariwisata Vol 25 No 3 (2020): Jurnal Ilmiah Pariwisata
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Institut Pariwisata Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30647/jip.v25i3.1353

Abstract

Apart from providing benefits, the existence of tourist objects can also have a negative impact. However, the possible negative impact can be controlled by applying the Tri Hita Karana concept to tourist objects. A combination of quantitative and qualitative research or commonly called mix method is used in this research. This study aims to analyze the effect of tukad bindu ecotourism on community welfare and to determine the application of Tri Hita Karana in tukad bindu. The results showed that the development of tukad bindu ecotourism did not significantly affect the standard of living of the surrounding community. This is because the development of tukad bindu ecotourism has only been running for two years since 2017. The existence and development of the tukad bindu has a positive effect on the community, especially in the economic, environmental and social aspects of the moderate category. Tri Hita Karana in tukad bindu has been implemented quite well in the moderate category. Keywords: Tukad Bindu; Ecotourism; Tri Hita Karana; Welfare
Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi I Gst. B Ngr. P. Putra; A.A. Pt. Ag. Mirah Purnama Sari; Gde Deny Larasdiputra
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 | DOI: 10.22225/we.18.1.991.41-51

Abstract

This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial.
Firm Characteristics and Carbon Emission Transparency: Evidence from Indonesian Energi Companies in 2024 Ni Wayan Apriyani; A.A. Pt. Agung Mirah Purnama Sari; Anak Agung Istri Pradnyarani Dewi
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2118

Abstract

The objective of this study is to examine how energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2024 disclose their carbon emissions in relation to profitability, leverage, and firm size. The study's urgency stems from the fact that businesses in the energy sector contribute significantly to greenhouse gas emissions, making carbon emission reporting transparency an essential component of establishing a company's reputation and guaranteeing its sustainability. In addition, Indonesia’s emission reduction targets and implementation, as reported by Climate Action Tracker 2024, are still insufficient to keep global warming below 1.5°C. The sampling method employed is saturated sampling (census) based on specific criteria, resulting in 75 observations. This study uses cross-sectional data for the year 2024. The analytical model applied is ordinary least squares (OLS). OLS is chosen as it is a BLUE estimator and is considered the most appropriate method for testing causal relationships among observed variables. Firm size has a positive impact on carbon emission reporting, but profitability and leverage have no effect, according to empirical findings. The study's conclusions contradict legitimacy theory because carbon emission reporting policies are still optional, which encourages businesses to prioritize improving their financial performance. However, large firms tend to increase the transparency of carbon emission reporting as an effort to maintain reputation and obtain social legitimacy. The results are also not in line with stakeholder theory, as firms with high leverage tend to prioritize financial stability over carbon emission reporting, which requires additional costs.
CEO EDUCATION ON FIRM PERFORMANCE: MEDIATION ANALYSIS THROUGH CORPORATE SOCIAL RESPONSIBILITY Ni Luh Putu Normadewi Abdi Pradnyani; Alfa Rahmiati; I Nyoman Abdi; Anak Agung Putu Agung Mirah Purnama Sari
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5hhdyt41

Abstract

The role of a CEO is critical in shaping an organization's strategic direction, as the decisions made by CEOs strongly influence corporate growth and long-term performance. In addition, the implementation of CSR has become an important strategic initiative that may enhance both organizational sustainability and financial outcomes. This study examines the effect of CEO education on firm performance by considering three dimensions of educational background, namely educational attainment, field of study, and overseas education. Furthermore, CSR is incorporated as a mediating variable to explain the mechanism through which CEO education affects organizational performance. This research offers additional insight into the literature by highlighting how CEOs' educational characteristics contribute to the effectiveness of CSR implementation. This research examines energy sector companies that were listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Using a sample of 47 firms with a total of 235 firm-year observations, the hypotheses were tested using STATA statistical software. The findings reveal that higher CEO educational qualifications, relevant academic specialization, and international educational experience is related to better CSR implementation and better company performance. Companies managed by CEOs with stronger educational backgrounds, industry-related expertise, or overseas education tend to achieve superior organizational performance. The analysis found that CSR plays a partial role in linking CEO education to firm performance. These findings suggest that appointing highly educated CEOs and strengthening CSR implementation can support the achievement of better corporate performance. 
Co-Authors Africa, Laely Aghe Alfa Rahmiati, Alfa Cokorda Krisna Yudha Dewi, Anak Agung Istri Pradnyarani Gde Deny Larasdiputra Gede Sanjaya Adi Putra I Gst. B. Ngr. P. Putra I Kadek Agus Aditya Kusuma I Nyoman Abdi I Nyoman Sutapa I Wayan Gde Yogiswara Darma Putra Martha Suhardiyah Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Normadewi Abdi Pradnyani Ni Nyoman Sri Rahayu Damayanti Ni Wayan Apriyani Novi Darmayanti Pertama, I Gde Agung Wira Putra, I Gst. B. Ngr. P. Putra, I Made Wianto Putra, I Putu Iwan Pramana Putu Agus Ardiana Suindari, Ni Made