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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Parta: Jurnal Pengabdian Kepada Masyarakat Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) JRABA Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Dharma Jnana Jurnal Abdi Dharma Masyarakat Jurnal Inovasi Akuntansi SENEMA
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
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PELATIHAN DAN PENDAMPINGAN KEWIRAUSAHAAN: PRODUKSI JAJE BEGINA DI KECAMATAN BLAHBATUH Luh Gede Kusuma Dewi; Nyoman Ayu Wulan Trisna Dewi; Made Arie Wahyuni
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.2897

Abstract

Based on the results of observations and interviews, the majority of youth in Blahbatuh District are still students, who will soon complete their studies and will return to the community as part of the economic driver. This is where their concern is to look for other job opportunities, for example good entrepreneurship. Bali is an area with a strong cultural heritage. So far, it can be seen that the influence of the times has made people forget their own culture. At that time, every family helped each other to make jaje gine as a piodalan preparation. but nowadays, jaje gine can be bought easily in the market. Therefore, the cultural tradition of producing jaje upakara is revived through community service programs. The activity was carried out for two days, attended by 15 participants. The results showed that the participants participated enthusiastically and understood the material that had been given.
Perbandingan Tingkat Likuiditas Sebelum Dan Sesudah Diterapkan Kebijakan Restrukturisasi Kredit (Studi Pada BPR Sekabupaten Gianyar) Gusti Ayu Yuni Astari; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.37190

Abstract

The purpose of this study is to verify the differences in the average liquidity level of Regular Banks as measured by Cash Ratio and Loan to Asset Ratio. To know the changes that have occurred before and after the implementation of the credit restructuring policy at the Rural Bank in Gianyar district registered with the OJK. There are 25 Rural Banks in Gianyar Regency registered with the OJK. The data used is secondary data in the form of financial statements in the third quarter of 2019 before the policy, and the third quarter of 2020 is after the policy. Based on the results of the hypothesis test by using Paired Sample t-Test. Shows the results in the period before and after the implementation of the credit restructuring policy was applied. A variable liquidity ratio experienced significant average changes, the variable is Cash Ratio. While the other variable has been researching, such as the Loan to Asset Ratio did not significant changes in average between before and after credit restructuringat the Rural bank. Keywords : Debt Restructuring, Cash Ratio, Loan to Aset Ratio, Rural Bank.
PENENTUAN HARGA JUAL DALAM PERSPEKTIF TAFSIR LABA PADA PETERNAK AYAM JAGO DI DESA MADENAN (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng): (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng) Komang Yogiswara; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37168

Abstract

This study aims to determine the price of madenan studs and brooders by rooster breeders in Madenan Village, to find out the treatment of Madenan roosters by rooster breeders in Madenan Village, to find out how to determine the selling price of Madenan roosters, to find out how the rooster breeders in Madenan Village in interpreting the profits earned on Madenan roosters. This research uses descriptive qualitative method. The data collection technique is by conducting observations, interviews, and documentation which will be processed through analysis based on the observations and knowledge of the researcher. The results of the study showed that (1) the purchase price of roosters and roosters in Madenan Village based on the fighting style of chickens and brooders of good breeds, (2) Accounting Treatment of Biological Assets on Madenan Rooster Breeders and performing depletion calculations using the total production method , (3) The selling price of Jaco do Madenan chicken can be seen from the production cost, fighting style, body posture, breed (soroh) of Madenan chicken, (4) Interpretation of Profits Obtained by Rooster Breeders in Madenan Village, namely the profit of inner satisfaction, real profit, and money profit.
Pengaruh Kompetensi SDM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Komitmen Organisasi sebagai Pemoderasi I Gusti Ayu Putri Anggreni; Luh Gede Kusuma Dewi
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.37084

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis pengaruh kompetensi sumber daya manusia dan pengendalian internal terhadap kualitas laporan keuangan dengan komitmen organisasi sebagai variabel moderasi. Indikator yang yang digunakan untuk pengukuran adalah relevansi, keandalan, dapat dipahami, dan dapat dibandingkan. Jumlah responden sebanyak 92 yang disebarkan pada 23 koperasi yang aktif di Kecamatan Rendang, Kabupaten Karangasem dengan menentukan kriteria terhadap respondennya. Teknik analisis data menggunakan analisis regresi linear berganda dan moderated regression analysis. Hasil peneltian menunjukkan bahwa (1) kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan, (2) pengendalian internal berpengaruh positifdan signifikan terhadap kualitas laporan, (3) komitmen organisasi memperkuat pengaruh positif kompetensi sumber daya manusia terhadap kualitas laporan keuangan, dan (4) komitmen organisasi memperkuat pengaruh positif pengendalian internal terhadap kualitas laporan keuangan.
Pelestarian Lingkungan dan Peningkatan Nilai Ekonomi Limbah Melalui Sosialisasi dan Pelaksanaan Bank Sampah Banjar Umalas Kangin, Kuta Utara Luh Gede Kusuma Dewi; Ni Komang Purwaningsih; Ni Luh Padmayani
Jurnal AKSES Vol 14 No 2 (2022): Jurnal Akses Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalakses.v14i2.952

Abstract

The socialization and implementation of this waste bank was carried out in Banjar Umalas Kangin, Kerobokan Klod Village, North Kuta District, Badung Regency. This service activity involves the participation of PKK administrators and members as well as a waste management company, namely BaliBagus Recycle. Banjar Umalas Kangin is a densely populated tourist area. This is one of the triggers for the increase in the volume of waste in this area. This garbage is usually thrown away by the community. However, with the waste bank program, it is hoped that it can contribute to increasing the economic value of the waste produced in this banjar area. This activity is also in line with the main PKK program.
Pengaruh Leverage, Profitabilitas, dan Intensitas Aset Tetap Terhadap Tax Avoidance Pada Perusahaan Manufaktur di BEI Made Dinda Mariadi; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.35910

Abstract

Perusahaan berusaha untuk menekan biaya pajaknya untuk mendapatkan keuntungan yang lebih besar. Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Profitabilitas, dan Intensitas Aset Tetap terhadap Tax Avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan yang dipublikasikan di www.idx.co.id. Populasinya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2017-2019 sebanyak 167 perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sampel yang memenuhi kriteria dalam penelitian ini yaitu 38 perusahaan. Teknik analisis data adalah analisis regresi berganda dengan menggunakan SPSS 20.0 for windows. Tingkat signifikansi dalam metode penguian hipotesis sebesar 5%. Hasil penelitian menunjukkan bahwa 1) Leverage berpengaruh positif terhadap Tax Avoidance, 2) Profitabilitas berpengaruh positif terhadap Tax Avoidance. 3) Intensitas Aset Tetap berpengaruh positif terhadap Tax Avoidance.
Pengaruh Strategi Dollar Cost Averaging, Persepsi Risiko, dan Bandwagon Effect terhadap Minat Berinvestasi Saham pada Mahasiswa S1 Akuntansi Undiksha Rizki Hidayahti Santoso; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.37300

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh strategi dollar cost averaging (DCA), persepsi risiko, dan bandwagon effect terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Universias Pendidikan Ganesha. Penelitian menggunakan metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner online yang diukur dengan skala likert. Sampel yang digunakan dalam penelitian ini adalah sebanyak 251 responden. Data penelitian ini dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS 25.Hasil penelitian ini menyatakan bahwa (1) variabel strategi DCA berpengaruh positif dan signifikan terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Undiksha, (2) persepsi risiko berpengaruh negatif dan signifikan terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Undiksha, (3) bandwagon effect berpengaruh positif dan signifikan terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Undiksha.
PENGARUH RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH AUDIT DELAY Luh Gede Kusuma Dewi; Ni Luh Putu Sandrya Dewi; Nyoman Trisna Herawati
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.24-34

Abstract

This research aims to identify the effect of profitability ratio (Return on Assets-ROA) and solvency ratio (Debt to Equity Ratio-DER) on the value of a company, and to identify audit delay expertise in moderating the effect of ROA and DER on firm value. The population in this research is a variety of industries listed on the IDX in 2015-2019 totaling 44 listed on the IDX in 2015-2019. The data sampling used is a purposive side method. The dependent variable of this research is the value of the company as measured by Tobins'q. The independent variables of this research are return on assets and debt to equity ratio. The moderating variable for this research is audit delay. The research results show (a) ROA does not affect firm value, (b) DER affects firm value, (c) Audit delay strengthens ROA's effect on firm value, and (d) Audit delay weakens DER's effect on firm value. 
Konsep Wrddhi Grhiyad Dalam Pengendalian Kredit (Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali): Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali I Putu Hery Putra Pratama; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.48895

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan konsep wrddhi grhiyad dapat dijadikan landasan kerja oleh LPD Desa Adat Subamia dalam pengendalian kredit, dan efektivitas penerapan konsep wrddhi grhiyad sebagai nilai kearifan lokal Hindu dalam pengendalian kredit pada LPD Desa Adat Subamia. Data primer diperoleh dari hasil wawancara, sedangkan data sekunder diperoleh dari profil LPD Desa Adat Subamia, laporan realisasi kredit LPD Desa Adat Subamia, laporan laba rugi LPD Desa Adat Subamia, dan gambaran penerapan konsep wrddhi grhiyad dalam pengendalian kredit pada LPD Desa Adat Subamia. Metode analisis yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa penerapan konsep wrddhi grhiyad sebagai nilai kearifan lokal Hindu dapat dijadikan landasan kerja dalam pengendalian kredit, karena mampu menekan dan mencegah resiko kredit macet. Penerapan konsep wrddhi grhiyad sebagai nilai kearifan lokal Hindu dalam pengendalian kredit efektif digunakan karena sudah selaras dengan tujuan dibentuknya Lembaga Perkreditan Desa (LPD) Desa Adat Subamia yaitu mensejahterakan masyarakat dan pihak LPD tanpa mengurangi nilai kearifan lokal Hindu.
Lecturer Intentions in Teaching Tax Awareness: A Study of the Theory of Planned Behavior Nyoman Trisna Herawati; Luh Gede Kusuma Dewi; Made Ary Meitriana
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9663

Abstract

The application of tax inclusion in higher education through compulsory courses or MKWU requires the readiness of the lecturers themselves. For this reason, this study aims to analyze the intentions of MKWU lecturers in teaching tax awareness materials to increase tax inclusion. The lecturer's intention, seen from the perspective of the theory of planned behavior consist of attitude toward the behavior, subjective norm, and perceived behavioral control. The research method uses a quantitative approach with multiple regression analysis techniques. Respondents in this study were MKWU lecturers at Undiksha with a sample of 40 people. Data were collected through a questionnaire with a 5-point Likert scale. The results showed that the lecturers' intention to teach tax awareness was high. Furthermore, the attitude variable has a positive and significant effect on lecturers' intentions in teaching tax awareness, while subjective norm and perceived behavioral control have not a significant effect.
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Alicia, Erica Astawa, I Gede Putu Banu Bhisma Putra Wasuka Darmayanti, Kadek Indah Dewi, Cokorda Istri Wulan Cintya Dewi, Putu Eka Dianita Marvilianti Dwi Tarisa Oktaviani Edy Sujana Febry Sugiantara Ferdinand Raygel Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah Hitawasana, Putu Jyestha Hongutomo, Beatrix I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Arya Vidyananta I Putu Hery Putra Pratama I Putu Julianto Kadek Bagus Devana Arta Karmawan, I Putu Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Yogiswara Lestari, Ni Komang Meira Diah Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Madori Sekarasari Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Arie Wahyuni Made Ary Meitriana Made Dinda Mariadi Meitriana, Made Ary Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Kadek Sri Widyantari Ni Komang Purwaningsih Ni Komang Sindy Puspita Dewi Ni Luh Merdani Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Made Noviyanthi Ni Made Sri Widiantari Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Oktayani, Komang Sri Padmayani, Ni Luh Parwati, Ni Kadek Ayu Yusi Pranata, I Nyoman Ferdi Deva Purwaningsih, Ni Komang Putra, I Gusti Ngurah Pradnyana Putri, Amanda Beta Ardelia Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sativani, Agri Sayu Anggi Safitri Septiani, Luh Enik Sujana, Ni Made Wanda Diajeng Sunitha Devi Swari, Ni Kadek Chintya Widya Syafaah, Nur Triada, Komang Umbu Joka Wati, Luh Putu Erlina Ariya Wiradharma, I Gede Teguh Brahmastra