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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 JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Sewaka Bhakti 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 SENEMA Jurnal Ekonomi, Manajemen, Akuntansi
I Gusti Ayu Ratih Permata Dewi
Fakultas Ekonomi Dan Bisnis, 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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DISRECTIONARY ACCRUALS DAN PRICE TO BOOK VALUE PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE I Gusti Ayu Ratih Permata Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.110

Abstract

This study aims to obtain empirical evidence about the effect of firm size, profitability, leverage, and liquidity on earnings management. The population in this study are Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The dependent variable in this study is earnings management, while the independent variables in this study are firm size, profitability, leverage and liquidity. In this study using secondary data types. The sample in this study was obtained using a purposive sampling technique which totaled 82 financial statement data and met the requirements as a research sample obtained through the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear analysis. Based on the research conducted, the results of this study indicate that company size has a positive and not significant effect on earnings management. Profitability and leverage have a negative and insignificant effect on earnings management. Liquidity has a negative and significant effect on earnings management. Earnings management has a negative and significant effect on firm value
SIX CULTURE HOFSTEDE AND STUDENT ACADEMIC FRAUD AT PRIVATE UNIVERSITIES IN BALI I Gusti Ayu Ratih Permata Dewi
International Journal of Social Science Vol. 3 No. 6: April 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i6.7646

Abstract

Academic fraudulent behavior is a dishonest act that violates ethics in the academic sphere at both the student, lecturer and administration levels which harms other parties. This research wants to test the influence of Hofstede's cultural dimensions on student academic fraud. This research was conducted at Warmadewa University in Bali. The population in this study were 2020 Even semester students of the Accounting Department, Faculty of Economics and Business, Warmadewa University in Bali, totaling 2456 students. To determine the minimum sample size, the researcher used the Slovin formula, namely 100 students as a sample. This research uses an interval scale with 5 Likert scales. Data analysis in research uses Partial Least Square (PLS) with the SmartPLS program. The results show that the cultural dimension of power distance has no effect on academic fraud, the cultural dimension of uncertainty avoidance has a negative and significant effect on academic fraud, the cultural dimension of individualism has a negative and significant effect on academic fraud, the cultural dimension of masculinity has a positive and significant effect on academic fraud, the cultural dimension of orientation long term has a negative and significant effect on academic fraud, and the cultural dimension of indulgence has a negative and significant effect on academic fraud
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Dewi, Cok Istri Ratna Sari; Surya, Luh Putu Lusi Setyandarini; Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
Attitude Of Technology And Their Impact On Interest Of Internet Banking DEWI, I Gusti Ayu Ratih Permata
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.90

Abstract

This study aims to determine the effect of perceived benefits, ease of use and trust in the attitude of using technology and its impact on the intention to use Internet Banking (Empirical Study: Customers of PT. Bank Rakyat Indonesia Tbk, Gianyar Branch). PT. Bank Rakyat Indonesia Tbk as one of the largest banks with branches in every city and units in almost every sub-district level, has become one of the banks used as customers to make savings and loans and other transactions. The data used are primary data. D ata primary obtained from questionnaires distributed to the Customer PT. Bank Rakyat Indonesia Tbk Gianyar Branch. The data analysis technique used is regression analysis multiple linear . The results showed that perceived usefulness, ease of use and trust had an effect on attitudes towards technology use. Furthermore, the attitude of using technology affects the interest in repeated use of internet banking.
The Performance Of Employees Of Banks With Work Motivation as Moderator YAMAWATI, Ni Kd. Sioaji; DEWI, I Gusti Ayu Ratih Permata
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.118

Abstract

This study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. Furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. This research was conducted at the Rural Bank (BPR) in Gianyar Regency. Retrieval of samples with Purposive Sampling technique. Technical analysis of the data used is using the approach Partial Least Square (PLS). Results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. Furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance.
STANDAR OPERASIONAL PROSEDUR (SOP) KARYAWAN UNTUK MENINGKATKAN ON TIME PERFORMANCE (OTP) DI MASKAPAI XIAMEN AIR (MF892) PADA PT GAPURA ANGKASA CABANG DENPASAR Luh Putri Mas Mirayani; I Gusti Ayu Ratih Permata Dewi; Ni Luh Gede Dahlia Prilistika
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

PT Gapura Angkasa adalah perusahaan yang bergerak di bidang jasa penyedia jasa Ground Handling bagi maskapai penerbangan yang beroperasi di Indonesia, dengan lini bisnis meliputi kargo dan pergudangan, penanganan penumpang dan bagasi serta operasi penerbangan dan servis pesawat. Lini pada kegiatan ini yaitu di bagian penanganan penumpang khususnya di maskapai Xiamen Airlines, dan Adapun permasalahan yang ditemukan dalam kegiatan pengabdian masyarakat pada PT Gapura Angkasa unit Xiamen Airlines yaitu kurang maksimalnya pelaksanaan standar operasional prosedur yang mengakibatkan lemahnya On Time Perfornmance (OTP) di operasional. Dalam pelaksanaan kegiatan ini metode yang digunakan adalah metode observasi, perencanaan program, pelaksaan program, dokumentasi, evaluasi, dan penyusunan laporan. Permasalahan dapat diatasi dengan beberapa solusi yaitu pemahaman standar operasional prosedur, pelatihan mengenai standar operasional prosedur dan praktik langsung mengenai standar operasional prosedur dalam upaya meningkatkan On Time Performance (OTP). Adapun hasil dari kegiatan pengabdian masyarakat ini sudah berjalan dengan baik dan lancar, serta sesuai dengan program kerja yang sudah direncanakan dengan realisasi 100%
STRATEGI EFISIEN UNTUK MENINGKATKAN PEMASARAN DAN PENJUALAN DI SAMSUNG EXPERIENCE STORE GRAHA INSAN SURYA Luh Putri Mas Mirayani; I Gusti Ayu Ratih Permata Dewi; I Gusti Ayu Listya Putri
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Di tengah perkembangan teknologi yang pesat, handphone telah bertransformasi menjadi alat multifungsi yang esensial dalam kehidupan sehari-hari, mengungguli fungsinya sebagai sekadar alat komunikasi. CV. Graha Insan Surya, yang didirikan pada tahun 1996 oleh Bapak George Alexander Arsid, telah berkembang menjadi pemain kunci dalam industri telekomunikasi di Indonesia, dengan fokus pada penjualan handphone dan aksesori. Di era digital ini, strategi pemasaran melalui media sosial yang dijalankan oleh Samsung Experience Store Graha Insan Surya telah menunjukkan dinamika yang kompleks. Meskipun telah menerapkan berbagai pendekatan promosi seperti kolaborasi dengan influencer dan giveaway, masih terdapat tantangan dalam mengukur efektivitas dan efisiensi strategi tersebut, yang berimbas langsung pada penjualan. Melalui observasi yang mendalam di lapangan, artikel ini menyajikan analisis kebutuhan strategi pemasaran yang lebih terintegrasi dan efisien. Artikel ini juga mengeksplorasi bagaimana adaptasi strategi dapat memenuhi ekspektasi konsumen di Bali yang tidak hanya mencari kecanggihan teknologi tetapi juga elemen status sosial dan estetika. Hasil analisis ini bertujuan untuk menyusun program kerja yang dapat mengoptimalkan interaksi digital dan fisik dalam pengalaman belanja, serta menunjang pertumbuhan penjualan dan kepuasan pelanggan di Samsung Experience Store Graha Insan Surya.
Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021 I Dewa Ayu Eka Pertiwi; Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6185

Abstract

This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya Megah Tbk (ITMG), operating in the Coal sector, meeting the research criteria. The results demonstrated an increase in the number of items disclosed in ITMG's Sustainability Reporting prior to and following the implementation of the 2021 GRI Standards. This increase can be attributed to several changes in the requirements for "items that must be disclosed without exception" in the General Disclosure Standard (GRI 2) and the existence of Sector Standards (GRI Standard 12: Coal Sector 2022) as part of the 2021 GRI Standards. These changes also resulted in an increase in information on material topics disclosed by ITMG in sustainability reporting.
Financial Performance: The Role of Corporate Social Responsibility and Good Corporate Governance Dewi, I Gusti Ayu Ratih Permata; Yuliana, Ni Made Mita; Yoga, I Gusti Agung Prama
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5829

Abstract

This study will analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the financial performance of companies listed on the IDX from 2021-2023. This study uses a quantitative and purposive sampling method, resulting in 69 samples from 23 companies. Secondary data was collected through documentation and analyzed using panel data regression. This study shows that CSR contributes positively but not significantly to financial performance. Then, the size of the board of directors and the audit committee in GCG contributes negatively but not significantly; finally, the board of commissioners contributes positively but not significantly to financial performance. Based on the results of the study, it is recommended that investors pay more attention to CSR disclosure as a consideration for investment. Companies are also expected to consistently carry out and report CSR and GCG activities even though they do not have a significant impact on profitability because this can increase investor confidence. For further research, adding other variables such as institutional ownership, managerial, and company size, as well as extending the research period and using more financial ratios to obtain more comprehensive results, is recommended.
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit DEWI, Ni Putu Emi Kristina; DEWI, I Gusti Ayu Ratih Permata; KAWISANA, Putu Gede Wisnu Permana
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.260

Abstract

Purpose:Study This aim to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar.Methodology:The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test).Findings:Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar.Implication:This study has the influence and impact that: 1) Income influential positive to Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service influential positively to Award Decision Credit at the BPR of the Regency Gianyar.
Co-Authors Astari, Ni Putu Evi Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha DEWI, Ni Putu Emi Kristina I Dewa Ayu Eka Pertiwi 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 Ketut Sugihantara I Ketut Yadnyana I Nyoman Sutapa I Nyoman Warnata I Putu Sudana K. Budiartha Kadek Tarisna Aryanti Kawisana, Putu Gede Wisnu Permana L.G.P. Sri Eka Jayanti Luh Putri Mas Mirayani Luh Suariani Luh Suariani, Luh Made Gede Wirakusuma Ni Kd Sioaji Yamawati Ni Kd Sioaji Yamawati Ni Kd. Sioaji Yamawati Ni Luh Gede Dahlia Prilistika Ni Luh Putu Ratna Wahyu Lestari 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 Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Yudha Asteria Putri Rini, I Gusti Ayu Intan Saputra RR. Maria Yulia Dwi Rengganis Surya, Luh Putu Lusi Setyandarini 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