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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Bisma: Jurnal Bisnis dan Manajemen International Journal of Community Service Learning Warmadewa Management and Business Journal (WMBJ) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Widya Akuntansi dan Keuangan International Journal of Environmental, Sustainability, and Social Science Linguistic Community Services Journal Behavioral Accounting Journal Jurnal Akuntansi Trisakti International Journal of Entrepreneurship and Business Management Asean International Journal of Business Dedication : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Warmadewa Community Services: Sustainability Development
Ni Made Rai Juniariani
Universitas Warmadewa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.148-154

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
AUDIT REPORT LAG IN BANKING COMPANIES: AN INDONESIAN EVIDANCE Made Christin Dwitrayani; Putu Mega Juli Semara Putra; I Made Sudiartana; Ni Made Rai Juniariani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.291-306

Abstract

The information contained in a company's financial reports can be useful if it is presented accurately and on time when needed by users of financial reports such as creditors, investors, auditors, government, society, and other parties as a basis for making decisions. The inaccuracy of the audit report (audit report lag) will have an impact on the company's credibility. Timeliness in completing a financial report audit is seen from the date of the company's financial report to the date of the independent auditor's report. This research was conducted to deetermine the effect of profitability, solvency, company size, auditor reputation, and audit opinion on audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 47 banking companies registered on the IDX in 2020-2022. The sample in this research was 4 companies determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the variables profitability, company size, and auditor reputation have a negative effect on audit report lag, while solvency and audit opinion do not affect audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022.
DAMPAK KUALITAS PRODUK, HARGA DAN WORD OF MOUTH TERHADAP MINAT BELI KONSUMEN PADA UD CATUR PUTRA DI MENGWI BADUNG Made Setena; Ni Putu Sri Mariyatni; Ni Made Rai Juniariani
Warmadewa Management and Business Journal (WMBJ) Vol. 4 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.4.2.2022.112-121

Abstract

The purpose of this study was to examine the impact of product quality, price and word of mouth on consumer purchasing power at UD Catur Putra in Mengwi Badung. Marketing is the key to success of a business organization. Marketing management in era 4.0 besides being able to a competitor, is also capable of being an innovator able to adapt to available technological advances so that promotions related to the products offered besides being offline can also be done online (via social media). UD Catur Putra which is enganged in the production of Balinese gamelan has an obligation to meet consumer buying interest. The factors that can influence consumer buying interest are: product quality, price, and word of mouth. The results of multiple linear regression analysis show a positive direction between product quality, price and word of mouth on consumer buying interest. Thus, it can be stated that the level of consumer buying interest is influenced jointly by product quality, price and word of mouth. The F-test is a test of the significance of multiple linear regression coefficients obtained by F-count 18,151 > F-table 3,093 indicating that it is true that there is a simultaneous significant effect between product quality, price and word of mouth on consumer buying interest. Significance test using t-test the obtained t-count values for variables are 2.381, 2.268 and 3.729 > t-table 1.661 indicating that it is true that there is a significant positive influence individually between product quality, price and word of mouth on consumer buying interest.
Pengaruh Corporate Social Responsibility, Leverage dan Ukuran Perusahaan Terhadap Tax Avoi Dance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Periode 2014-2018 I Gede Aris Wirawan; Ni Nengah Seri Ekayani; Ni Made Rai Juniariani
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2575.17-21

Abstract

This study is entitled "The Effect of Corporate Social Responsibility, Leverage and Company Size Against Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed in BEI 2014-2018 Period. The aim of this research is to empirically test the effect of Corporate Social Responsibility, Leverage and Company Size on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed in BEI 2014–2018. The sampling method in this study used the positive isampling technique and obtained 21 companies that met the criteria identified as the sample of companies. The data that are used in this research are secondary data, such as financial report data, and other data that support this research. The data is obtained using the idocumentation technique. The analysis technique used in this study is the multiple linear irregularity analysis technique. The results of this study show that the variable corporeate is social irresponsibility and leverage has a significant negative effect on tax diavoidance. While the size of the company has a significant positive effect on tax iavoidance.
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.
The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable I Kadek Agus Sumayasa; I Gusti Lanang Putu Tantra; Ni Made Rai Juniariani; I Wayan Kartana; A.A Bagus Amlayasa
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1943

Abstract

Financial records are crucial for LPD because they demonstrate management's responsibility to the traditional village community, aid decision-making, and ensure transparent fund management. This study examines internal control mechanisms, human resource competence, and financial report quality in Gianyar Regency LPDs. The study sampled 103 of 270 participants. Purposive sampling was used. The survey included 103 Gianyar Regency LPD chairpersons. This study uses SmartPLS for SEM research. The study found that human resource competency, internal control systems, accounting information systems, and the effects of the internal control system on financial statements are all positive and significant.
When Skill Meets System: User Expertise Moderating Accounting Information System Effectiveness and Quality Ni Made Diah Pradnya Dewi; Putu Ngurah Suyatna Yasa; Ni Made Rai Juniariani; I Wayan Kartana
Asean International Journal of Business Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i2.1948

Abstract

Purpose – This study analyzes the effect of Accounting Information System (AIS) effectiveness and AIS quality on organizational performance and examines the moderating role of user expertise in Village Credit Institutions (LPDs) in Badung Regency, Bali. Methodology/approach – The study applied a quantitative explanatory design. A saturated sample of 244 respondents, comprising the chairperson and treasurer of 122 LPDs, was surveyed using five-point Likert-scale questionnaires. Data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS. Findings – AIS effectiveness and AIS quality both have positive and significant effects on organizational performance. User expertise significantly strengthens the effects of AIS effectiveness and AIS quality on performance. The model explains 54.3% of the variance in organizational performance, and all four hypotheses are supported. Novelty/value – The study extends the Resource-Based View by demonstrating that organizational performance depends on the synergy between technological resources (AIS) and human resources (user competence), offering practical guidance for LPD managers to invest jointly in system quality and user training.
Co-Authors A.A Bagus Amlayasa Agus Darma Yoga Pratama Damayanti , Ni Nyoman Sri Rahayu DEWI, A A Istri Krisna Gangga Endra, I Nyoman Hanny Hafiar I Gede Aris Wirawan I Gede Ngurah Sunatha I Gusti Ayu Agung Dian Susanthi I Gusti Lanang Putu Tantra I Gusti Ngurah Adi Rajistha I Kadek Agus Sumayasa I Made Sudiartana I Nyoman Endra I Nyoman Kardana I Wayan Kartana Jayawarsa, A.A. Ketut Kadek Supadi Komang Adi Kurniawan Saputra Made Christin Dwitrayani Made Gede Wirakusuma Made Setena Mariyatni, Ni Putu Sri Mariyatni, Ni Putu Sri Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Widhiastuti Ni Made Diah Pradnya Dewi Ni Made Intan Priliandani, Ni Made Intan Ni Made Suindari Ni Nengah Seri Ekayani Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Pertama , I Gede Agung Wira PRAMAISWARI, Made Adinda Anugrah Deva Putra, I Putu Mega Juli Semara Putu Diah Asrida Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Mega Juli Semara Putra Ratna Wardani Sanjaya, I Ketut Puja Wirya Yasa, Putu Ngurah Suyatna