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All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi JAKED Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat SENEMA

Ni Made Sunarsih

Universitas Mahasaraswati Denpasar

Author-ID : 2521859

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IBM USAHA GENTENG PEJATEN, SENTRA PEMBUATAN GENTENG DI TABANAN Ni Made Sunarsih; Ni Putu Yuria Mendra; Cokorda Putra Wirasutama
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pejaten region is famous as a producer of tile, where the people of this area most of the business is from the manufacture of tile, therefore this business should get attention because it is a very supportive business in the construction of houses and buildings, especially for property business. Although many people who own tile business, but there are still tile business in this area that is still minimal equipment and marketing methods, so it needs to be considered.Partners in this program is Tri Darma Putra's tile business owned by Mrs. Ni Made Sikiati. Partner issues are in production and management aspects covering 1) Dryer rack has been eaten by termites, 2) production process has not paid attention to health because workers do not use masks, 3) The rest of the defective or damaged production are left scattered, 4) not yet have bookkeeping and administration system inadequate, 5) marketing systems, and 6) have no nameplate and business cards. The outcomes that will be produced in this program include 1) Improving the dryer rack, 2) providing masks, 3) training and bookkeeping assistance, 4) online marketing assistance, and 5) nameplate and business cards for partners, and 6) procurement drums for defective or damaged production waste.

PENINGKATAN USAHA BATA PEJATEN SEBAGAI POTENSI PRODUK UNGGULAN DESA PEJATEN Ni Made Sunarsih; Anak Agung Dwi Widyani; Cokorda Putra Wirasutama; A A Sagung Intan Pradnyanita
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 3, No 1 (2019): November
Publisher : Universitas Muhammadiyah Mataram

ABSTRAK UKM dalam kegiatan ini yaitu UKM Surya Nadi yang dimiliki oleh Bapak I Nyoman Sudiarsa. Berdasarkan hasil observasi yang telah dilakukan tim ternyata UKM tersebut memiliki keberlanjutan usaha yang sangat menjanjikan dan membutuhkan pembinaan dan pendampingan. Permasalahan yang ditemukan pada UKM yaitu 1) Peralatan (matris) dan mesin cetak dalam proses produksi banyak yang rusak dan tidak dapat dipakai optimal; 2) Rak pengering dan alas cetak (eled) rusak dan banyak dimakan rayap; 3) Tungku pembakaran dan ruang penampungan bahan bakar (sabut kelapa dankayu bakar) yang sudah mulai tidak layak pakai ; 4) Ruang penjemuran yang belum memadai; 5) Layout ruang produksi belum sistematis, sehingga bekerja belum efektif, dan belum tertatanya dengan baik dan rapi ruang produksi; 6) Pengelolaan manajemen dan pembukuan masih sangat sederhana; 7) Belum memiliki papan nama, dan website untuk sarana promosi; 8) Tidak memperhatikan kesehatan dan kebersihan dalam bekerja. Solusi yang ditawarkan padaUKM berdasarkan prioritas yaitu 1) Pengadaan rak pengering berbahan stainles steel; 2) Perbaikan alas cetak (eled); 3) Perbaikan dan pembangunan tungku pembakaran dan ruang penyimpanan bahan bakar. Kata kunci: UKM, Bata Pres, Pengadaan dan Perbaikan Alat Produksi ABSTRACTUKM in this activity is UKM Surya Nadi which is owned by Mr. I NyomanSudiarsa. Based on the results of observations made by the team, it turns out that the UKM has a very promising business continuity and requires guidance and assistance. Problems found in UKM are 1) Equipment (matrices) and printing machines in many production processes are damaged and cannot be used optimally; 2) Drying racks and printing pads (eled) are damaged and are often eaten by termites; 3) Burning stoves and fuel storage rooms (coconut husks and firewood) that have started to be unfit for use; 4) Inadequate drying space; 5) Layout of the production space has not been systematic, so that work has not been effective, and the production space is not well organized and neat; 6) Management and bookkeeping is still very simple; 7) Do not have a signboard, and a website for promotional facilities; 8) Not paying attention to health and hygiene at work. Solutions offered to UKM based on priorities are 1) Procurement of drying racks made from stainless steel; 2) Repair of the printed mat (eled); 3) Repair and construction of furnaces and fuel storage rooms; Keywords: UKM, Bata Pres, Procurement and Repair of Production Equipment

PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ni Luh Putu Swasti Gayatri; Ni Made Sunarsih
Paulus Journal of Accounting (PJA) Vol 2 No 1 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Return merupakan hasil yang diperoleh dari suatu investasi. Return saham dipengaruhi oleh berbagai faktor diantaranya rasio likuiditas, leverage, profitabilitas, dan aktivitas. Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, leverage, profitabilitas, dan aktivitas terhadap return saham. Sampel dalam penelitian ini sejumlah 97 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang terdiri dari 291 amatan. Metode penentuan sampel pada penelitian ini menggunakan purposive sampling. Data yang digunakan berupa data sekunder. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil analisis menunjukkan bahwa rasio profitabilitas berpengaruh positif terhadap return saham, sedangkan rasio likuiditas, leverage dan aktivitas berpengaruh negatif terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018.

KETEPATAN PEMBERIAN OPINI AUDITOR OLEH AKUNTAN PUBLIK PROVINSI BALI Ni Made Sunarsih; Ida Ayu Nyoman Yuliastuti; I Made Suartawan
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.28

Tujuan penelitian ini untuk menguji pengaruh skeptisme profesional, etika, pengalaman dan keahlian audit terhadap ketepatan pemberian opini auditor oleh akuntan publik. Populasi dalam penelitian ini adalah 109 auditor dari 13 Kantor Akuntan Publik Provinsi Bali. Dengan metode purposive sampling, maka sampel yang digunakan sebanyak 48 responden. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian yang didapat yaitu keahlian audit berpengaruh positif terhadap ketepatan pemberian opini, sedangkan skeptisme profesional, etika dan pengalaman tidak berpengaruh terhadap ketepatan pemberian opini auditor oleh Akuntan Publik.

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI Ni Made Sunarsih; Ni Putu Shinta Dewi; I Made Candra Wira Wiguna
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DIVIDEND PAYOUT RATIO DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR I Gusti Ayu Asri Pramesti; Ni Made Sunarsih
Jurnal AKSES Vol 13 No 2 (2021): Jurnal Akses
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Laba merupakan salah satu informasi yang sangat penting untuk pengambilan keputusan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dividend payout ratio dan financial leverage terhadap praktik perataan laba pada perusahaan manufaktur. .Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga terpilih sebanyak 45 perusahaan melalui kriteria yang telah ditentukan. Total sampel selama 3 tahun penelitian yaitu 135 sampel. Indeks Eckel digunakan untuk mengidentifikasi perusahaan yang melakukan perataan laba dan yang tidak melakukan perataan laba. Pengujian hipotesis dilakukan dengan regresi logistik melalui program SPSS.Hasil penelitian ini menunjukan ukuran perusahaan dan profitabilitas berpengaruh negatif terhadap praktik perataan laba. Sedangkan dividend payout ratio dan financial leverage tidak berpengaruh terhadap praktik perataan laba..

Analysis Of Factors Effecting The Firm Value Factors That Effect The Firm Value Ni Made Sunarsih; Ni Putu Shinta Dewi; Monica Ni Nyoman Aprilia Kireina
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Company value was a picture of a company in certain condition that they want to achieve as a form of trust from people to the company. The long term goals that they have when they start a company was to increase the value of the company, and to increase the prosperity of their owner and stakeholder. The higher the price of a stock company, shows that the higher profit that the stakeholder gets, and shows the value of a company is rising. In this research value of company can proxied by Price to Book Value (PBV) This study aims to determine the Effect of Corporate Social Responsibility and Intellectual Capital on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The total sample of this study is 204 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Determination of samples using purposive sampling method. The analysis technique used is multiple linear analysis. The results of this study indicate that the variables of Corporate Social Responsibility and Intellectual Capital have a positive effect on firm value (PBV).

THE EFFECT OF INTELLECTUAL CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Ni Made Sunarsih; Ni Putu Shinta Dewi
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.v2i1.465

Company value is a certain condition that has been achieved by the company, which describes the investor's perception of management's performance in managing the company. The long-term goal of the formation of a company is to maximize the value of the company, by increasing the prosperity of the owners or shareholders (stakeholders). The higher the stock price of a company, the higher the profit of the stakeholders, which is reflected in the higher value of the company. In this study the value of the company is proxied by Price to Book Value (PBV). This study aims to determine the Effect of Intellectual Capital and Corporate Social Responsibility on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The total sample of this study is 204 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Determination of samples using purposive sampling method. The analysis technique used is multiple linear analysis.The results of this study indicate that the variables of Intellectual Capital and Corporate Social Responsibility have a positive effect on firm value (PBV).

PENINGKATAN PEMAHAMAN DAN PENGAPLIKASIAN MEDIA PEMBELAJARAN DARING KEPADA ORANG TUA SERTA ANAK -ANAK KELAS 6 SEKOLAH DASAR DI DESA PUNGGUL Ni Made Sunarsih; I Gusti Putu Ayu Jumantari
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 2 No. 2 (2021): Oktober 2021
Publisher : LPPM Universitas Mahasaraswati Denpasar

Pandemi covid-19 yang telah menyebar sejak akhir tahun 2019 sangat meresahkan masyarakat seluruh dunia. Dampak pandemi covid-19 terhadap proses pembelajaran sangat di rasakan oleh seluruh siswa dan juga orang tua siswa, terlebih lagi bagi siswa SD di mana saat proses pembelajaran secara online siswa perlu pendampingan dari orang tua. Bagi orang tua yang telah memahami teknologi merupakan hal yang gampang saat mendapingi anak-anaknya berbeda dengan orang tua yang masih kurang paham teknologi pembelajaran melalui during maka akan menimbulkan tekanan bagi siswa dan juga orang tuanya, sehingga perlu di berikan pelatihan juga kepada orang tua sehingga proses belajar menjadi lebih optimal. Demikian juga yang terjadi di Desa Punggul, di mana siswa dan orang tua siswa masih kesulitan dalam mengikuti proses pembelajaran during tersebut. Melakukan edukasi dan simulasi kepada masyarakat khususnya siswa dan orang tua siswa SD di desa punggul tentang media pembelajaran daring yang sering digunakan seperti Google Classroom, Google meet, dan Zoom dengan fasilitas berupa laptop yang telah diberikan. Membuat grup bimbingan belajar anak-anak kelas 6 secara daring untuk membahas tugas dan materi yang diberikan oleh guru mereka.

Audit Committee and Audit Delay Dewi, Rai Ayu Santika Puspa; Sunarsih, Ni Made; Rustiarini, Ni Wayan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): 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.16.1.2024.139-149

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.

Co-Authors Ade Kristina Meiliani Alfina Zalsabila Anak Agung Dwi Widyani Cok Putra Wirasutama Dewi, Rai Ayu Santika Puspa I Dewa Made Endiana I Gede Agus Suartama I Gusti Ayu Asri Pramesti I Gusti Putu Ayu Jumantari I Made Candra Wira Wiguna I Made Putra Dwi Antara I Made Suartawan Ida Ayu Made Widyantari Ida Ayu Nyoman Yuliastuti Kumarantini, Ni Wayan Rian Luh Komang Merawati Monica Ni Nyoman Aprilia Kireina Munidewi, Ida Ayu Budhananda Ni Kadek Diah Meliani Ni Kadek Mirah Masdiari Ni Luh Putu Swasti Gayatri Ni Luh Putu Swasti Gayatri Ni Made Rasiani Ni Nengah Indah Wirasari Ni Nyoman Eni Wahyuni Ni Putu Ayu Sugiantari Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Rian Kumarantini Ni Wayan Rustiarini Noviartini, Luh Komang Noviartini Nugraha, I Komang Rian Nugraha Pradnyanita, A.A. Sagung Intan Putra, I Putu Mega Juli Semara Rana Prasta, I Putu Agus Sari, Ni Putu Melani Gita Silawati, Ni Kadek Suardyana, Luh Kalpika Jyunda A. Widyantari, Ida Ayu Made Wirasari, Ni Nengah Indah

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