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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Widya Akuntansi dan Keuangan JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Journal of Tourism Economics and Policy Behavioral Accounting Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing International Journal of Economics, Management and Accounting Sasambo: Jurnal Abdimas (Journal of Community Service)
Ni Made Intan Priliandani, Ni Made Intan
Fakultas Ekonomi, Universitas Warmadewa, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Komang Fanny Krisnayanti Arta; I Gusti Ayu Ratih Permata Dewi; Ni Made Intan Priliandani
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 1 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i1.1720

Abstract

This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and company size on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange during 2022–2024. A quantitative explanatory approach was employed using secondary data from financial statements, annual reports, and sustainability reports. The sample consisted of 40 companies with a total of 120 observations selected through purposive sampling. Independent variables include profitability proxied by Return on Assets (ROA), CSR measured using the Corporate Social Responsibility Disclosure Index (CSRDI), and company size measured by the natural logarithm of total assets. Firm value, the dependent variable, is proxied by the Price Earning Ratio (PER). Panel data regression using the Fixed Effect Model, selected through Chow and Hausman tests, was applied. Results indicate that ROA, CSR, and company size simultaneously have a significant effect on PER. Partially, ROA and company size have a negative and significant effect, while CSR has no significant effect. These findings suggest that increases in profitability and company size do not necessarily raise market value, as investors consider long-term growth prospects and performance signals. Moreover, CSR disclosure, which is relatively uniform across companies, does not significantly differentiate investor perception. This study contributes theoretically to accounting research and practically to investment decision-making in the food and beverage subsector, especially during the post-pandemic recovery period.
PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Komang Adi Kurniawan Saputra; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Gst. B. Ngr. P. Putra
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.2.2019.168-176

Abstract

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN Ni Made Intan Priliandani; Komang Adi Kurniawan Saputra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.13-25

Abstract

The biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover.
Case-Based Learning dalam Pembelajaran Akuntansi Sektor Publik Komang Adi Kurniawan Saputra; Ni Made Intan Priliandani; Putu Dian Pradnyanitasari; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.57

Abstract

This study aims to examine the effect of the application of case-based learning methods and motivation on the understanding of public sector accounting with emotional intelligence as a moderator. The population of this study is undergraduate accounting department students who have taken public sector accounting courses at Warmadewa University. The sampling technique in this study was purposive sampling with certain criteria such as students who have taken public sector accounting courses. Research design is survey research design by distributing questionnaires to respondents. Data analysis uses moderated regression analysis (MRA). The results of this study indicate that the application of case-based and motivational learning methods significant positive effect on the understanding of public sector accounting, and proved that emotional intelligence is able to moderate the effect of the application of case-based learning methods and motivation towards understanding public sector accounting.
Improving Digital Sales and Marketing Recording Capabilities for UMKM Carving Craftsmen in Sumita Village, Gianyar Regency, Bali Province Ni Made Intan PRILIANDANI; A.A Ayu Erna TRISNADEWI; Ade Ruly SUMARTINI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1132

Abstract

Kuliah Kerja Nyata (KKN) is an extracurricular activity and community service program that students carry out. This program is typically part of the university curriculum and is required to complete an undergraduate degree. Sumita Village is one of the villages that has established a partnership with Warmadewa University. During the KKN, students identified several issues SMEs (Small and medium enterprises) faced regarding carving artisans in Sumita Village. The main problem in Sumita Village is adequate sales record-keeping among the carving artisans and their limited understanding of digital sales concepts. These issues have prevented the artisans in Sumita Village from expanding their sales to reach a broader market. Based on these findings, the KKN activities in Sumita Village designed a program to provide training on sales record-keeping and online sales. After implementing this program, the impact on the community included an increased understanding of the importance of sales record-keeping among the partners, who have also been able to create simple sales records. Additionally, the partners understood the concept of online sales, enabling them to apply this system to expand their market reach.
Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability Ni Made Intan PRILIANDANI; I Gusti Ayu Athina WULANDARI; Anak Agung Gde Krisna PARAMITA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1592

Abstract

The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility.
Optimization of Financial Management and Management of the Cupu Manik Sedana Waste Bank in Dangin Puri Kaja Village Ni Putu Riski MARTINI; Ni Made Intan PRILIANDANI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1597

Abstract

Waste management is a complex issue faced by various regions in Indonesia, including Bali Province, where organic waste dominates the household waste composition. In response, Dangin Puri Kaja Village established the “Cupu Manik Sedana” waste bank in 2022, aimed at transforming waste into resources of economic value while reducing its environmental impact. Despite this initiative, several challenges hindered its operations: (1) financial records were poorly organized and lacked systematic bookkeeping, (2) human resources had limited skills in management and production, and (3) there was a need for education and training in processing organic waste into Liquid Organic Fertilizer (POC). To address these issues, a community service program was designed to empower the waste bank by strengthening financial literacy, improving human resources, and providing practical training in waste utilization. The methods implemented included participatory mentoring, structured counseling, and hands-on practice. Training in financial literacy introduced partners to basic accounting principles, daily transaction records, and financial reporting using Microsoft Excel and the Sepran cash book application. Human resource development focused on time management, division of labor, and enhancing productivity among group members. Additionally, practical workshops on POC production provided participants with the skills to convert kitchen waste into valuable fertilizer, reinforcing the principles of reduce, reuse, and recycle.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Kadek Supadi; Ni Made Intan Priliandani; Ni Made Rai Juniariani
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7cn71410

Abstract

Abstract: The increasing attention to sustainability issues and the fluctuations in the value of manufacturing companies, despite their continued growth in contribution to the national economy, has led to increased concern. This quantitative study examines how green accounting and environmental performance influence company value among 76 manufacturing firms on the IDX in 2024. Using multiple regression, findings reveal that green accounting holds no significant impact on firm value (p=0.573). Conversely, environmental performance demonstrates a strong positive effect (p=0.000), suggesting that investors prioritize tangible environmental outcomes over accounting disclosures when assessing a company's market worth. Keywords: Green Accounting, Environmental Performance, Company Value.
Determinants of Household Consumption Expenditure in Denpasar City Athina Wulandari I Gusti Ayu; Ni Made Intan Priliandani
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 5 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i5.210

Abstract

Consumption expenditure is one of the indicators used to measure the objective welfare of society. The average per capita household consumption expenditure in Denpasar City has decreased since 2020-2022 but remains the highest compared to other districts in Bali Province. The purpose of this study was to analyze the economic and social aspects in influencing household consumption expenditure in Denpasar City. Based on the results of the analysis using multiple linear regression analysis techniques, it was found that age had a positive but insignificant effect, while income had a positive and significant effect on household consumption expenditure in Denpasar City. The implication of this study is that the income used to increase household consumption expenditure that is consistent is fixed income. For Balinese Hindu families, rahinan and menyama braya are mandatory consumption expenditures in addition to primary needs that must be met.
Co-Authors A.A Ayu Erna TRISNADEWI Ade Ruly SUMARTINI Agung Kepakisan Mandala, I Gusti Ngurah Anak Agung Gde Krisna Paramita Athina Wulandari I Gusti Ayu DEWI, Ni Kadek Sintiya Purnama Endra, I Nyoman Gde Deny Larasdiputra I Dewa Ayu Kristiantari I Dewa Kristiantari I Gusti Ayu Athina WULANDARI I Gusti Ayu Athina Wulandari I Gusti Ayu Ratih Permata Dewi I Gusti Ayu, Athina Wulandari I Kt Puja Wirya Sanjaya I Nyoman Endra Ida Bagus Putra Astika Kadek Supadi Komang Adi Kurniawan Saputra Komang Fanny Krisnayanti Arta Mariyatni, Ni Putu Sri MARTINI, NI PUTU RISKI Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Rai Juniariani Ni Made Taman Sari Ni Putu Riski MARTINI Ni Putu Sri Mariyatni Putra, I Gst. B. Ngr. P. Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Yudha Asteria Putri Sumartini, Ade Ruly TRISNADEWI, A.A Ayu Erna Wulandari, I Gusti Ayu Athina