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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research Prospek: Jurnal Manajemen dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi JRABA Jurnal Akuntansi dan Keuangan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi
Sunitha Devi
Universitas Pendidikan Genesha
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Assessment of the Health Level of Rural Banks (BPR) in Buleleng Regency during the Covid-19 Pandemic Putu Riesty Masdiantini; Ni Luh Asri Savitri; Sunitha Devi; Putu Eka Dianita Marvilianti Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.54555

Abstract

This study aims to determine the health level of Rural Banks (BPR) during the Covid-19 pandemic, especially BPRs in Buleleng Regency registered with the Financial Services Authority (OJK) with the RGEC method. The research method used is descriptive research with a quantitative approach. This study used a sample of rural banks in Buleleng Regency. The data used is secondary data obtained from BPR financial reports published on the OJK website. The results showed that the health level of BPRs in Buleleng Regency was in a fairly healthy predicate in the first and third Quarters of 2020, which was when the Covid-19 Pandemic condition was announced in Indonesia so that it had a shock effect on the performance of BPRs. However, BPR can immediately overcome this condition by following various government policies, so that it becomes a healthy predicate in the second, third and fourth quarters of 2021. Keywords: Bank soundness level, rural banks, Covid-19 pandemic
ADAPTIVE EFFORTS AND IMPLEMENTATION OF THE PENAHELIX MODEL IN THE DEVELOPMENT AND SUSTAINABILITY OF MSMEs IN PENGLATAN VILLAGE DURING THE SARS COV-2 PANDEMIC. Putu Eka Dianita Marvilianti Dewi; Sunitha Devi; Putu Riesty Masdiantini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.55285

Abstract

The decline in the productivity level of MSMEs is caused by the global impact of the Covid-19 pandemic, the MSME sector most affected is MSME engaged in the food industry. The purpose of this mini research is to examine how the adaptive efforts and implementation of the pentahelix model are carried out by MSME engaged in the food industry in Penglatan Village to survive and develop businesses sustainably in the midst of a pandemic situation. The research method used is descriptive qualitative method by conducting separate interviews with MSME owners. This study uses the concept of the pentahelix model with the results of the analysis of adaptive efforts and the implementation of the pentahelix model. MSMEs that are able to survive and are still producing in the midst of a pandemic make various efforts that are adapted to the situation and market demand, adaptations made by several MSMEs are starting to sell by utilizing information technology and selling and promoting products online.
Pengaruh Enviromental Social Governance (ESG) Score dan Struktur Modal Terhadap Nilai Perusahaan Ida Ayu Putu, Cintya Paramitha; Devi, Sunitha
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.76346

Abstract

Penelitian ini bertujuan meneliti enviromental social governance, dan struktur modal terhadap nilai perusahaan IDX ESG Leader yang terdaftar di Bursa Efek Indonesia selama periode tahun 2020 – 2022. Jenis penelitian ini merupakan penelitian kuantitatif dengan sampel berjumlah 39 perusahaan yang ditentukan dengan metode proporsive sampling. Data yang digunakan merupakan data sekunder. Data diolah menggunakan SPSS versi 22 dengan analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa enviromental social governance berpengaruh negatif terhadap nilai perusahaan dan struktur modal berpengaruh positif terhadap nilai perusahaan.
Transformasi Penerapan Aspek Green Accounting Sebelum dan Saat Pandemi Covid-19 (Pada Perusahaan Manufaktur dan Pertambangan Yang Terdaftar Di BEI): Disclosure of Environmental Performance, Environmental Costs, Environmental Disclosure, Environmentally Friendly Products, Environmental Activities, Environmental Audit Ni Luh Indrawati; Devi, Sunitha
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 02 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i02.48387

Abstract

This study aims to determine the transformation of the application of green accounting aspects before and during the Covid-19 pandemic in manufacturing and mining companies listed on the Indonesia Stock Exchange. Then the green accounting aspect with environmental performance, environmental costs, environment, environmentally friendly products, environmental activities, and audits. This type of research is quantitative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange as many as 154 companies, and the population of mining companies as many as 40 companies. The sample of this study was determined by purposive sampling technique by determining the sample, namely manufacturing and mining companies listed on the IDX during the 2018 and 2020 periods, companies that have annual reports and the 2020 period and companies that are consistently responsible for the 2018 and 2020 social periods, so that the obtained a sample of 19 manufacturing companies and 8 mining companies. Data analysis using Wilcoxon Signed Rank Test. Data analysis using the SPSS 25 application. The results showed that: (1) there was a significant difference in environmental performance between before and during the Covid-19 pandemic, (2) there was no significant difference in environmental costs between before and during the Covid-19 pandemic. 19 -19, (3) there is a significant difference in the environment between before and during the Covid-19 pandemic, (4) there is no significant difference in environmentally friendly products between before and during the Covid-19 pandemic, (5) there is no significant difference significant difference in environmental activities between before and during the Covid-19 pandemic, and (6) there is no significant difference in environmental audits between before and during the Covid-19 pandemic
PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Devi, Sunitha; Dewi, Luh Gede Kusuma; Dewi, Putu Eka Dianita Marvilianti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46047

Abstract

This research was done in purpose of finding out empirical evidences about the effects of client importance towards the audit quality, danthe commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018.The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysiswas applied to analyze the data. The data analysis support the hypothesis: (1)client importance has negative insignificant effect towards the audit quality, dan(2) commitment of the accounting profession was able to moderatethe influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating danperforming more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dansanctions related to violations of the accounting code of ethics danviolations of the audit process so that they can cause deterrent effects for the perpetrators dancan be used as learning for other auditors so as not to violate these rules
Pengaruh Motivasi kewirausahaan,Inovasi Fintech Payment & Sikap Kewirausahaan Terhadap Keberhasilan UMKM Pada Masa Pandemi Covid-19 di Kecamatan Buleleng Kadek Sinta Dewi; Devi, Sunitha
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.48880

Abstract

  Penelitian ini bertujuan untuk dapat mengetahui pengaruh dari motivasi kewirausahaan, inovasi fintech payment dan sikap kewirausahaan terhadap keberhasilan UMKM pada masa pandemic Covid-19 di kecamatan Buleleng. Jenis penelitian ini adalah penelitian kuantitatif berupa data primer yang didapatkan dari kuesioner dengan bantuan media google form dan diukur menggunakan skala likert. Teknik pengmbilan sampel menggunakan metode purposive sampling. Dengan menggunakan 60 responden yang merupakan para pelaku UMKM yang berada di kecamatan Buleleng serta yang sudah menggunakan fintech Payment dalam melakukan transaksi. Metode yang digunakan dalam menganalisis data yaitu analisis regresi linear berganda menggunakan SPSS Versi 28. Hasil penelitian ini menunjukkan bahwa motivasi kewirausahaan,inovasi fintech payment dan sikap kewirausahaan berpengaruh positif dan signifikan terhadap keberhasilan usaha. Selain itu, motivasi kewirausahaan,inovasi fintech payment dan sikap kewirausahaan berpengaruh secara simultan terhadap keberhasilan usaha.  
Peran Literasi Keuangan dan Modal Sosial terhadap Kinerja dan Keberlanjutan Usaha Pelaku UMKM Masdiantini, Putu Riesty; Devi, Sunitha; Kusyanda, Made Riki Ponga
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.73258

Abstract

This research aims to obtain empirical evidence regarding the influence of financial literacy and social capital on the performance and business sustainability of MSMEs in Buleleng Regency. The population in this research is all MSMEs in Buleleng Regency that are registered in the Dinas Perdagangan, Perindustrian, and Koperasi, UKM of Buleleng Regency until 2022. The determination of the sample size was carried out using non-probability sampling techniques to obtain a sample of 115 respondents. This research is a quantitative approach with Structural Equation Modeling (SEM) analysis analyzed using SEM SmartPLS 3.0. The research results show that financial literacy has a positive significant effect on the business performance of MSMEs; financial literacy has a positive significant effect on the business sustainability of MSMEs; social capital has a positive significant effect on the business performance of MSMEs; and social capital has a positive significant effect on the business sustainability of MSMEs.
Pengaruh Sistem Akuntansi Keuangan, Kompetensi Aparatur Desa, dan Peran BPD Terhadap Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Karangasem Sekarrini, Ni Luh; Devi, Sunitha
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.82804

Abstract

Penelitian ini bertujuan untuk melihat pengaruh dari pengaruh sistem akuntansi keuangan, kompetensi aparatur desa, dan peran Bpd terhadap kualitas laporan keuangan pemerintah desa di Kecamatan Karangasem. Rancangan penelitian yang digunakan pada penelitian ini adalah kuantitatif. Riset ini mempergunakan populasi yang terdiri dari seluruh kepala desa, bendahara/kaur keuangan, sekretaris desa, dan anggota Bpd yang terdapat pada kedelapan pemerintah desa di Kecamatan Karangasem. Penentuan sampel dalam penelitian ini menggunakan metode non-probability sampling dengan teknik Sampling Jenuh. Jumlah sampel dalam penelitian ini sebanyak 34 responden. Instrumen yang digunakan dalam pengumpulan data adalah dengan kuesioner dan teknik analisis yang digunakan adalah analisis regresi berganda. Hasil dari penelitian ini adalah (1) sistem akuntansi keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, (2) kompetensi aparatur desa berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan, (3) peran BPD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Hasil penelitian ini dapat menjadi saran bagi pemerintah desa untuk dapat terus meningkatkan penerapan sistem akuntansi keuangan desa serta selalu menerapkan peraturan yang berlaku sebagai panduan dalam pengelolaan keuangan desa.
The Influence of Good Corporate Governance, CEO Tenure, and Corporate Financial Performance on Company Value Putra, I Gusti Made Priyambhada; Sunitha Devi
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 7 No. 3 (2023): October
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v7i3.73854

Abstract

Firm value is very important in an organization because it is related to the welfare of investors. The higher the company value causes the company to have a superior image and the value of the resources claimed by the company can be an impression of the company's value. But in society, there are phenomena and tendencies of individual behavior in choosing to invest. This study aims to determine the effect of good corporate governance, CEO tenure, and company financial performance on firm value. This type of research is quantitative research. This study uses secondary data from the Indonesia Stock Exchange. The population in this study are transportation sector companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 8 companies. The sampling technique uses a side purposive technique. The dependent variable in this study is firm value as measured by Tobins'q. The independent variables in this study are good corporate governance which is proxied by the audit committee, company secretary, and remuneration committee, CEO tenure, and the company's financial performance which is proxied by ROA. The results of this study indicate that (1) the corporate secretary affects firm value; (2) the audit committee affects firm value; (3) the remuneration committee has an effect on firm value; (4) CEO tenure has an influence on firm value; and (5) ROA affects company value in various industrial sub-sectors listed on the IDX in 2016-2020. The results of this study expect that investors should always pay attention to internal and external elements in organizational valuation, namely the earth, social and financial benefits, which these three things must be balanced.
Peran Literasi Keuangan dan Modal Sosial terhadap Kinerja dan Keberlanjutan Usaha Pelaku UMKM Masdiantini, Putu Riesty; Devi, Sunitha; Kusyanda, Made Riki Ponga
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.73258

Abstract

This research aims to obtain empirical evidence regarding the influence of financial literacy and social capital on the performance and business sustainability of MSMEs in Buleleng Regency. The population in this research is all MSMEs in Buleleng Regency that are registered in the Dinas Perdagangan, Perindustrian, and Koperasi, UKM of Buleleng Regency until 2022. The determination of the sample size was carried out using non-probability sampling techniques to obtain a sample of 115 respondents. This research is a quantitative approach with Structural Equation Modeling (SEM) analysis analyzed using SEM SmartPLS 3.0. The research results show that financial literacy has a positive significant effect on the business performance of MSMEs; financial literacy has a positive significant effect on the business sustainability of MSMEs; social capital has a positive significant effect on the business performance of MSMEs; and social capital has a positive significant effect on the business sustainability of MSMEs.
Co-Authors Aditya Putra, I Putu Wahyu Alit, Ngurah Anak Agung Gde Putu Widanaputra Anan, Made Wimantara Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Desak Putu Erna Juliarmini Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Putu Geria Warsita Widya Darma I Ketut Yadnyana I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Putu, Cintya Paramitha Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Komang Adi Kurniawan Saputra leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Merliana Dewi Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Made Dwi Ratnadi Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi sukmayanti, leny Suryani, Kadek Ria Wiguna, Dewa Made Kramas Artha Windayani, Sang Putu