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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Assets: Jurnal Akuntansi dan Pendidikan Warmadewa Management and Business Journal (WMBJ) JIA (Jurnal Ilmiah Akuntansi) MABIS: Manajemen dan Bisnis Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Sewaka Bhakti JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Ilmiah Satyagraha Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Jurnal Artha Satya Dharma Journal Research of Accounting Jurnal Sutramas Jurnal Pengabdian Mandiri Dharma Jnana Journal of Governance, Taxation, and Auditing Governors Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Jurnal Riset Akuntansi Warmadewa Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI SENEMA Jurnal Ekonomi, Manajemen, Akuntansi
I Gusti Ayu Ratih Permata Dewi
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Peran Moderator Ukuran Perusahaan dan Kualitas Audit dalam Hubungan Profitabilitas, Likuiditas, dan Nilai Perusahaan Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.11771

Abstract

The importance of firm value has made investors and creditors increasingly selective in investing in and extending credit to companies. Firm value is often used as a primary benchmark by investors and creditors because it reflects a comprehensive picture of a company's performance and prospects. Firm value can be influenced or determined by several factors, namely profitability and liquidity. The purpose of this study is to determine the effect of profitability and liquidity on firm value, as well as the moderating effects of firm size and audit quality in strengthening the relationship between profitability and liquidity on the value of companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The sampling technique used was purposive sampling, with a total sample of 1,616. The data analysis technique used was moderated regression analysis with Stata software. The results show that profitability has no positive effect on firm value but liquidity has a positive effect on firm value. Firm size moderates liquidity on firm value, but does not moderate profitability on firm value. Conversely, audit quality moderates profitability and firm size on firm value. Investors and potential investors should pay attention to the information in financial reports, particularly regarding the company's value, to understand the company's true condition and use it as a basis for making informed and profitable investment decisions.
PKM PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN PEMASARAN ONLINE BAGI PELAKU USAHA ANGGOTA KOPERASI SIMPAN PINJAM BHUANA ARTHA MULIA Dewi, I Gusti Ayu Ratih Permata; Yamawati, Ni Kd Sioaji; Nugraha, Putu Gede Wahyu Satya
JURNAL SEWAKA BHAKTI Vol 11 No 2 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/bwv3xc43

Abstract

The stagnant development of cooperatives is a concern for all parties, including the government and cooperative managers. Management serving the needs of non-members or the general public is considered less relevant to the welfare of cooperative members. This situation has led to management focusing on businesses oriented towards meeting member needs and failing to expand to meet the needs of non-members. Another problem faced by cooperatives in general is inadequate human resources, both in terms of cooperative knowledge, skills in managing cooperatives, and the ability to run a business. The Bhuana Artha Mulia Cooperative, which sells several basic necessities to its members, often faces challenges in financial management, particularly in terms of proper and systematic accounting records. Cooperatives still rely on manual recording or even lack bookkeeping altogether, making it difficult to accurately assess the business's financial condition. Activities implemented to address these issues include the establishment and design of a profit and loss bookkeeping system, the establishment and design of a cost of goods manufactured system, and the development of online promotional/marketing strategies.
PKM PEMBERDAYAAN IBU-IBU PKK DALAM PENGOLAHAN LIMBAH RUMAH TANGGA MENJADI BERNILAI EKONOMI DAN PEMASARANNYA MELALUI MEDIA ONLINE DI DESA ADAT BUALU BALI Yamawati, Ni Kd Sioaji; Dewi, I Gusti Ayu Ratih Permata; Pertama, I Gde Agung Wira
JURNAL SEWAKA BHAKTI Vol 11 No 2 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/n1xd3c21

Abstract

Waste has numerous impacts on humans and the surrounding environment. Waste is a challenging problem to address in both large and small cities in Indonesia, including in the Bualu Traditional Village, Badung. This is due to the community's consumer habits, which consistently produce waste, especially plastic, with every product used. Creatively utilizing plastic waste for handicrafts is a viable solution for transforming plastic waste into useful items, even those with sales value and aesthetic appeal. The series of training sessions provided to PKK (Family Welfare Movement) women has positively impacted participants' knowledge, skills, and confidence in managing household waste into creative, marketable products. Participants are not only able to create high-quality recycled products, but also understand how to set appropriate selling prices and market products through digital platforms.
Analisis Signifikansi Pengaruh Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Return Saham Mirayani, Luh Putri Mas; Rengganis, RR. Maria Yulia Dwi; Dewi, I Gusti Ayu Ratih Permata
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
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.v2i2.10315

Abstract

This study examines the influence of Dividend Payout Ratio (DPR), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach, this research analyzed data from annual financial reports of 22 companies selected through purposive sampling, with a total of 66 observations. Multiple linear regression analysis was employed to evaluate the relationships between variables. The results indicate that DPR and EPS have a positive and significant impact on Stock Returns, with respective p-values of 0.001. This suggests that higher dividends and improved financial performance significantly enhance stock returns. On the other hand, DER does not have a significant influence on Stock Returns. This study provides practical implications for companies to strengthen their dividend policies and financial performance to attract investors. Investors are recommended to use DPR and EPS as primary indicators in forming an optimal investment portfolio. The findings contribute to the theoretical literature on financial ratios and stock performance in developing markets and suggest opportunities for future research, including additional variables such as macroeconomic factors or market conditions, to enhance Stock Return prediction models.
Penyuluhan Pengelolaan Ekonomi Keluarga Pada Ibu-Ibu PKK Banjar Bualu Bali Dewi, I Gusti Ayu Ratih Permata; Nugraha, Putu Gede Wahyu Satya
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 5 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/5d6jqm78

Abstract

Belajar mengatur atau mengelola ekonomi keluarga merupakan hal yang sangat penting dalam rumah tangga. Pemahaman dasar terkait manajemen keuangan perlu disosialisasikan dan diterapkan pada keluarga ibu-ibu PKK di Banjar Bualu Bali karena dengan bertambahnya pengetahuan cara mengatur dan mengaplikasikan pencatatan keuangan keluarga dengan baik dan benar sejak dini maka ibu-ibu PKK di Banjar Bualu Balibisa mencegah dan membatasi pengeluaran keuangan yang tidak penting, sehingga dikemudian hari tidak terjadi pemborosan. Pada saat kunjungan diskusi dengan Ibu Ketua PKK Banjar Bualu Bali dan mengenai jadwal dan waktu yang tepat untuk pelaksanaan penyuluhan. Metode pengabdian yang digunakan adalah memberikan materi tentang pengenalan manajemen dan tata kelola keuangan secara sederhana untuk keluarga, dan diskusi serta tanya jawab. Pemberian materi ini diharapkan mampu menciptakan kesadaran untuk ibu-ibu PKK di Banjar Bualu Baliuntuk mampu mengelola keuangan keluarga dengan baik dan tepat.
PKM PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN PEMASARAN ONLINE KELOMPOK USAHA PENGRAJIN TENUN DI BALI I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Gede Wahyu Satya Nugraha
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 9 (2024): BESIRU : Jurnal Pengabdian Masyarakat, September 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/dmkvm659

Abstract

The Ngaben ceremony is a cremation tradition in Balinese culture, Indonesia. The weaving used in this ceremony has special meaning and symbolism. The selection of weaving for the Ngaben ceremony is generally adjusted to local beliefs and traditions. Several types of weaving that are generally used in the Ngaben ceremony involve certain colors and motifs that have deep meaning. From the raw material, yarn will become woven fabric. Weaving craftsmen in Kumbasari Market, Denpasar City, Bali can produce various kinds of woven fabrics for the Ngaben ceremony. The community service program is carried out in the trading and production business of weaving crafts "Tenun Lestari" located in Denpasar City, Bali Province. Tenun Lestari is a partner owned by I Made Mertadana as well as a maker/craftsman of weaving crafts. The problems faced by partners include: 1) Not having bookkeeping to calculate business profits and losses. 2) Not having bookkeeping in calculating the cost of production. 3) Not having a product brochure so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a profit and loss bookkeeping system, 2) Establishment and design of a production cost bookkeeping system, and 3) Making brochures of the products owned.
DETERMINANTS AND CONSEQUENCES OF FINANCIAL REPORTING QUALITY: A SYSTEMATIC LITERATURE REVIEW Dewi, I Gusti Ayu Ratih Permata; Suartana, Wayan; Yasa, Gerianta; Budiartha, Ketut
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.9752

Abstract

This study aims to review and compile the corpus of literature on the quality of financial reporting. It provides a comprehensive study of fifty-four papers published between 2016 and 2023 on this topic. The study was retrieved from the databases of Scopus. This review also identifies gaps in the literature, some of which have opposing conclusions, looks at potential data sources for empirical researchers, and suggests directions for further research. The search for innovative and unexplored research subjects is driven by the need for novelty in the field. This study identifies the origins and consequences of high-quality financial reporting. The ramifications of agency difficulties—conflicts of interest between principal and agent—are further discussed in this article. The practical effect of IFRS is that it results in financial reporting that is more appealing to investors.
PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Komang Fanny Krisnayanti Arta; I Gusti Ayu Ratih Permata Dewi; Ni Made Intan Priliandani
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 1 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i1.1720

Abstract

This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and company size on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange during 2022–2024. A quantitative explanatory approach was employed using secondary data from financial statements, annual reports, and sustainability reports. The sample consisted of 40 companies with a total of 120 observations selected through purposive sampling. Independent variables include profitability proxied by Return on Assets (ROA), CSR measured using the Corporate Social Responsibility Disclosure Index (CSRDI), and company size measured by the natural logarithm of total assets. Firm value, the dependent variable, is proxied by the Price Earning Ratio (PER). Panel data regression using the Fixed Effect Model, selected through Chow and Hausman tests, was applied. Results indicate that ROA, CSR, and company size simultaneously have a significant effect on PER. Partially, ROA and company size have a negative and significant effect, while CSR has no significant effect. These findings suggest that increases in profitability and company size do not necessarily raise market value, as investors consider long-term growth prospects and performance signals. Moreover, CSR disclosure, which is relatively uniform across companies, does not significantly differentiate investor perception. This study contributes theoretically to accounting research and practically to investment decision-making in the food and beverage subsector, especially during the post-pandemic recovery period.
PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.148-160

Abstract

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness.
KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA LEMBAGA PERKREDITAN DESA (LPD) DI KOTA DENPASAR I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.297-302

Abstract

This study aimsa to determine the aeffect of training, task complexity, user involvement and human resource acapabilities on athe performance of the accounting information system at credit institutions in the city of Denpasar. The data used are primary data in the form of a questionnaire. The apopulation of this astudy were all LPD employees in Denpasar City with 214 employees using the accounting information system. The sampling technique in this study was purposive sampling. Therefore, a sample of 105 respondents who met the criteria was obtained. The test results show that training has no effect on the performance of the accounting information system at credit institutions in the city of Denpasar, while User Involvement, HR Capabilities have an effect on the performance of the Accounting Information System (SIA) at credit institutions in the city of Denpasar.
Co-Authors Anak Agung Bagus Amlayasa Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha DEWI, Ni Putu Emi Kristina I Dewa Ayu Eka Pertiwi I Gde Agung Wira Pertama I Gde Agung Wira Pertama I Gede Nyoman Carlos W Mada I Gede Nyoman Carlos W. Mada I Gusti Agung Ayu Kartika Dewi I Gusti Ayu Listya Putri I Kadek Merta Wijaya I Kadek Merta Wijaya I Ketut Sugihantara I Ketut Yadnyana I Nyoman Sutapa I Nyoman Warnata I Putu Sudana I Wayan Kartana K. Budiartha Kadek Tarisna Aryanti Kawisana, Putu Gede Wisnu Permana Komang Fanny Krisnayanti Arta L.G.P. Sri Eka Jayanti Luh Putri Mas Mirayani Luh Putu Lusi Setyandarini Surya Luh Suariani Luh Suariani, Luh Made Gede Wirakusuma Ni Kadek Ayu Prawita Sari Ni Kadek Dewi Octaviani Ni Kadek Sioaji Yamawati Ni Kd Sioaji Yamawati Ni Luh Gede Dahlia Prilistika Ni Luh Putu Pendi Ari Astuti Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Putu Emi Kristina DEWI Nugraha, Putu Gede Wahyu Satya Pertama, I Gde Agung Wira Pratama I Gede Agung Wira Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Dian Pradnyanitasari Putu Gede Suranata Putu Gede Suranata Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Gede Wisnu Permana KAWISANA Putu Yudha Asteria Putri Rizqi Ardian Supriyanto RR. Maria Yulia Dwi Rengganis Sanju Kumar Singh Sri Eka Jayanti Wayan Suartana, Wayan Wijaya, I Kadek Merta Yamawati Ni Kd Sioaji Yamawati, Ni Kd Sioaji YAMAWATI, Ni Kd. Sioaji Yasa, Gerianta Yoga, I Gusti Agung Prama Yuliana, Ni Made Mita