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Empowerment of Sekar Dewata Dance and Painting Studio for Diffable Children I Gusti Agung Ayu Istri Lestari; Ida Ayu Nyoman Yuliastuti; I Wayan Eka Artajaya; I Gede Cahyadi Putra
Journal of the Community Development in Asia (JCDA) Vol 2, No 3 (2019): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.612 KB) | DOI: 10.32535/jcda.v2i3.575

Abstract

Sekar Dewata is a non-formal arts institution, and has become one of the activities for diffable children. The problems faced by Sekar Dewata studio are the lack of uniforms for dance and painting practice, the absence of dance clothes for staging, the quality of folding tables used for painting practice are still relatively low, and do not yet have dance teaching standards for deaf children. The results obtained from this dedication activity are the process of dancing and painting practice running more effectively and comfortably, dance staging clothes do not need to be rented anymore, the quality of the tables used in painting exercises are not perishable, and there are operational standard dance procedures that facilitate dance instructors in training deaf child.
The Enhancement of Production and Marketing of Cricket Farming Quality Business During Covid-19 Pandemic in Sudimara Village, Bali I Gede Cahyadi Putra; I Made Tamba; Ni Made Indah Rinita Santi
Journal of the Community Development in Asia (JCDA) Vol 4, No 2 (2021): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.63 KB) | DOI: 10.32535/jcda.v4i2.1098

Abstract

This study carried out in the cricket farming business in Sudimara Village, Tabanan, Bali. The purpose of this study is to help mintra in preventing Covid-19, to manage the production and marketing processes of cricket business in order to generate increased sales turnover during the Covid-19 pandemic. The method of this study was carried out by making prior observations about partner activity units. After that, mapping the problem in order to find the solution. After the activities were carried out, there was an increase in the quality of production and promotion, additional cages were available that could increase the yield of crickets, and business owners had understood how to use and maintain social media Facebook and Instagram and were able to operate them.
Asri Jewellery's Online Marketing During the Covid 19 Pandemic in Tampaksiring Village, Gianyar Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri; I Gede Cahyadi Putra
Journal of the Community Development in Asia (JCDA) Vol 4, No 3 (2021): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.111 KB) | DOI: 10.32535/jcda.v4i3.1185

Abstract

This study was carried out at Asri Jewellery engaged in a craft of bone carving, located at Br. Mantring, Tampaksiring Village, Bali. The training, mentoring, and evaluation methods for the sustainability of service activities. The results were the installation of wifi and neon boxes, website creation, product catalogs and brochures, business cards and business stamps, and online promotion assistance and through social media and marketplaces. The activities that have been carried out have provided the benefit of increasing a wider market share which resulted in the income maintained during the COVID-19 pandemic.
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Nyoman Yuliastuti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.473 KB) | DOI: 10.32535/ijafap.v3i1.736

Abstract

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions I Gede Cahyadi Putra; I Ketut Sunarwijaya; I Gusti Ngurah Bagus Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.713 KB) | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Intellectual Capital and Financial Sustainability I Gede Cahyadi Putra; Ni Luh Putu Wiagustini; I Wayan Ramantha; Ida Bagus Panji Sedana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.627 KB) | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
Accounting Fraud Tendency on Village Credit Institution I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.23 KB) | DOI: 10.32535/ijafap.v2i2.538

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions
Village Credit Institutions and Their Tendency for having Accounting Fraud I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.436

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution (LPD) in Bangli is 159 LPD with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the LPD.
Philosophy Tri Kaya Parisudha As Moderators The Effect of Love of Money And Self Efficacy on Ethical Behavior of Tax Consultant I Gusti Putu Eka Rustiana Dewi; I Gede Cahyadi Putra
Journal Research of Social Science, Economics, and Management Vol. 2 No. 5 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1803.367 KB) | DOI: 10.59141/jrssem.v2i05.334

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The purpose of the study is to determine whether the philosophy of tri kaya parisudha, also known as Balinesse local wisdom, will be able to lessen the effect of love of money and strengthen self-efficacy on tax consultant's behavior. The study also aims to determine whether the relationship between love of money and self-efficacy and ethical behavior of tax consultant. The study was done in response to the phenomena of bribery cases that involved tax advisors, tax payers, and government tax officers, adding to the list of corruption cases in Indonesia. Samples for the research's data collection include registered tax consultants in Bali who were surveyed utilizing a questionnaire. The result show that self-efficacy and love of money have a positive significant impact on tax consultants' ethical behavior and a negative significant impact on each other. Tri Kaya Parisudha philosophy has the ability to strengthen self-efficacy and weaken the impact of love of money on tax consultants' ethical behavior.
Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Ni Kadek Handayani; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6851

Abstract

The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.
Co-Authors A.A. Putu Wiwik Sugiantari AA Sudharmawan, AA Ananda, Komang Dean Anik Yuesti Astakoni, I Made Purba Ayu Anggreni, Ni Kadek Ayu Eka Septyani Budanti, Ni Putu Lion Desak Made Mya Yudia Sari Desy Wedasari Diah Kumalasari, Putu Diastuti, Ni Kadek Dominicus Djoko Budi Susilo Erna Pasanda Gine Das Prena Gusti Ayu Muni Kharisma Nilla Sari Gusti Ayu Putu Wulan Rahmasari I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Putu Eka Budiyasa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Agung Diah Pradnya Putri I Gusti Ayu Agung Omika Dewi I Gusti Ngurah Bagus Gunadi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Ketut Sudipta Giri I Ketut Sunarwijaya I Komang Oka Permadi I Made Bayu Wisnawa I Made Elly Virnawan I Made Tamba I Nengah Suardhika I Putu Angga Purnamayanta I Wayan Aditya Pratama I Wayan Ari Perdana I Wayan Eka Artajaya I Wayan Gde Wiryawan I Wayan Ramantha I.A Rayhita Santhi Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari Ida Bagus Panji Sedana Ida Bagus Panji Sedana Intiyas Utami Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Selpiana Dewi Komang Ani Tri Cahyanti Komang Dean Ananda Krisnanda, Rama Adi Krista Elnina Anggreni Kustina, Ketut Tanti Luh Gde Novitasari Luh Komang Merawati Luh Putu Rimas Putri Wahyuni Made Pradnyan Permana Usadi Megayani, Ni Kadek Muhammad Faiz Al Fatih Nengah Landra Ni Kadek Dewi Puspayanti Ni Kadek Diah Meilina Dewi Ni Kadek Ella Silvia Ni Kadek Handayani Ni Kadek Megayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Ketut Ningsih Parwati Ni Ketut Yuni Dewantari Ni Komang Adung Saptani Ni Komang Ayu Tri Utami Ni Luh Ari Yusasrini Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Yonny Kaswari Ni Made Adelia Andika Putri Ni Made Dwi Puspitawati Ni Made Indah Rinita Santi Ni Made Sintya Surya Dewi Ni Nyoman Ayu Suryandari NI PUTU AYU MIRAH MARIATI Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Eka Diah Pramesti Dewi Ni Putu Eka Wahyuni Ni Putu Eva Widnyani Ni Putu Ira Cantika Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Putri Atriani Dewi Ni Wayan Rustiarini Nyoman Yudha Astriayu Widyari Primadona, Ida Ayu Lidya Putu Asrilia Cahyani Putu Ayu Diah Widari Putri Putu Diah Asrida Putu Kepramareni Putu Wenny Saitri Putu Widhi Ekawati Rama Adi Krisnanda Romaito Situmeang Sang Ayu Made Wiska Santi, Ni Made Indah Rinita Sari, Gusti Ayu Muni Kharisma Nilla Septyani, Ayu Eka Suartama, I Wayan Oka Putra Trisnayani, Ketut Wati, Ni Wayan Aristiana Wijana, I Made Dauh Wiska, Sang Ayu Made Wulandari, Putu Riska Yuria Mendra, Ni Putu