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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 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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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 Ekspektasi Pendapatan, Teknologi E-Commerce, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Masa Pandemi Covid-19 Astari, Ni Putu Evi; Rini, I Gusti Ayu Intan Saputra; Dewi, I Gusti Ayu Ratih Permata
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 198-203
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.198-203

Abstract

This research aims to identify the influence of income expectations, e-commerce technology, and the use of AIS on entrepreneurial decisions during the COVID-19 pandemic. The population in the research is students of the Faculty of Economics and Business at UNMAS Denpasar, UNHI, National Learning University, Warmadewa University, Mahendradata University, and Ngurah Rai University, class of 2019, with 98 respondents as the sample. The data analysis method used in this research is Multiple Linear Regression. Based on the research results, it can be seen that: income expectations have a positive effect, e-commerce technology has a positive impact, and the use of AIS has a positive effect on entrepreneurial decisions. Recommendations that can be given are that Private Universities in Denpasar City can improve student entrepreneurial decisions by increasing income expectations, e-commerce technology, and the use of accounting data systems.
FINANCIAL MANAGEMENT BEHAVIOR DAN FAKTOR-FAKTOR YANGMEMPENGARUHINYA PADA MAHASISWA JURUSAN AKUNTANSIUNIVERSITAS DI BALI I Gusti Ayu Ratih Permata Dewi
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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

Abstract

 Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhifinancial management behavior yaitu literasi keuangan, sikap keuangan, Pendidikankeuangan di keluarga, uang saku dan financial self efficacy. Populasi dari penelitianini sebanyak 10.769 mahasiswa program studi akuntansi di universitas di Bali.Penentuan sampel dilakukan dengan menggunakan rumus slovin sehingga totalsampel sebanyak 100 orang mahasiswa. Pengumpulan data dilakukan denganmenyebarkan kuesioner melalui google form. Teknik analisis data yang digunakanadalah menggunakan Smart-PLS. Hasil menunjukkan bahwa literasi keuangan, sikapkeuangan, dan financial self efficacy berpengaruh positif dan signifikan terhadapfinancial management behavior. Selanjutnya literasi keuangan, pendidikan keuangandi keluarga, dan uang saku berpengaruh pada financial self efficacy 
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADAKINERJA KARYAWAN BANK PERKREDITAN RAKYAT (BPR) DIKABUPATEN GIANYAR DENGAN BUDAYA ORGANISASI DANMOTIVASI KERJA SEBAGAI PEMODERASI Ni Kd Sioaji Yamawati; I Gusti Ayu Ratih Permata Dewi
Jurnal Ilmiah Satyagraha Vol. 4 No. 2 (2021): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/qtr4ac02

Abstract

 Penelitian ini bertujuan untuk Pengaruh Efektivitas Sistem InformasiAkuntansi Pada Kinerja Karyawan Dengan Budaya Organisasi Dan Motivasi KerjaSebagai Pemoderasi. Kinerja karyawan dapat dipengaruhi oleh adanya adalah sisteminformasi akuntansi. Penelitian ini dilaksanakan pada Bank Perkreditan Rakyat(BPR) Di Kabupaten Gianyar dengan menggunakan kuesioner dan disebarkankepada karyawan yang berhubungan dengan Sistem Informasi Akuntansi. Teknisanalisis data yang digunakan adalah menggunakan pendekatan Partial Least Square(PLS). Hasil penelitian menunjukkan bahwa efektivitas Sistem Informasi Akuntansiberpengaruh pada kinerja karyawan. Selanjutnya budaya organisasi dan motivasikerja mampu memoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi PadaKinerja Karyawan. 
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