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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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Pengembangan Objek Wisata Yeh Hoo Berbasis Potensi Pertanian dan Lingkungan Alam di Tabanan, Bali I Kadek Merta Wijaya; I Nyoman Warnata; I Ketut Sugihantara; I Gusti Ayu Ratih Permata Dewi
Jurnal Sutramas Vol. 2 No. 2 (2022)
Publisher : Fakultas Teknik Universitas Warmadewa

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

Abstract

Pengembangan objek wisata alam diharapkan mampu menarik minat wisatawan untuk berkunjung dan beraktivitas wisata di objek tersebut. Pengembangan ini bertujuan untuk kesejahteraan masyarakat setempat melalui keterlibatan langsung dalam atraksi wisata alam tersebut. Namun perlu untuk diperhatikan bahwa pengembangan ini jangan sampai membawa dampak buruk terhadap keberlanjutan alam setempat. Potensi alam setempat menjadi aset utama sebagai destinasi wisata, dan pengembangannya untuk menjadikan potensi tersebut memiliki daya jual di industri wisata. Dalam pengembangan objek wisata alam, aspek yang perlu diperhatikan adalah potensi alam yang dimiliki oleh objek wisata tersebut. Salah satu objek wisata yang mengandalkan potensi alam yaitu objek wisaya Yeh Hoo dengan potesi utama adalah lahan pertanian padi dan air terjun Yeh Hoo yang memiliki keindahan tersembunyi di balik tebing. Selain itu juga saujana pegunungan dan terasering mewarnai potensi lain dari objek wisata Yeh Hoo ini. Tujuan penelitian ini adalah menghasilkan program pengembangan yang berbasis pada potensi pertanian dan alam yang berkelanjutan dan untuk kesejahteraan masyarakat setempat. Metode yang dipergunakan dalam merumuskan program pengembangan ini adalah kualitatif deskriptif. Metode ini menekankan pada kajian yang bersifat deskriptif melalui data-data empiric. Hasil kegiatan ini berupa program pengembangan berupa wisata pertanian dan wisata air terjun Yeh Hoo; dan rancangan program berupa master plan rancangan.
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
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.
Analisis Signifikansi Pengaruh Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Return Saham Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; I Gusti Ayu Ratih Permata Dewi
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, 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.
Nilai Perusahaan Infrastruktur: Peran Profitabilitas, Likuiditas, dan Struktur Modal Ni Kadek Dewi Octaviani; I Gusti Ayu Ratih Permata Dewi; Ni Luh Putu Ratna Wahyu Lestari
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): 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.v16i1.13503

Abstract

In recent years, the challenges faced by corporate entities in the infrastructure sector related to domestic and global conditions have escalated. Post-pandemic economic dynamics have become a primary concern, driven by exchange rate volatility and adjustments in government regulations that have implications for stock prices. Corporate entities in the infrastructure sector play a crucial role in accelerating national development and providing public services, both of which contribute to national economic growth. Along with rapid technological advancements, infrastructure companies are required to optimize internal operational effectiveness and service quality. This study aims to analyze the effect of profitability, liquidity, and capital structure on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. This research employs a quantitative approach using panel data regression analysis. The sampling technique uses purposive sampling, resulting in 49 companies as the research sample. The data used is secondary data obtained from annual financial reports and analyzed using EViews 12. The results indicate that profitability has a negative effect on firm value, while capital structure and liquidity have no significant effect on firm value.
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.
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit Ni Putu Emi Kristina DEWI; I Gusti Ayu Ratih Permata DEWI; Putu Gede Wisnu Permana KAWISANA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.872

Abstract

Study This aims to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar. 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). 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. This study has the influence and impact that: 1) Income positively influences 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 positively influences Award Decision Credit at the BPR of the Regency Gianyar.
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. 
Board gender diversity, CEO overconfidence, and ESG risk in mining companies I Wayan Kartana; Ni Kadek Ayu Prawita Sari; Anak Agung Bagus Amlayasa; I Gusti Ayu Ratih Permata Dewi; Sanju Kumar Singh
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1121

Abstract

Environmental, Social, and Governance (ESG) risk is critical to business resilience, yet it may be intensified by executive cognitive biases. This study examines the effect of CEO overconfidence on ESG risk and investigates board gender diversity as a moderating mechanism. CEO overconfidence is proxied by capital expenditure intensity (CAPEX), overinvestment, and the debt-to-equity ratio (DER). Using an explanatory quantitative design, this study analyzes 34 mining companies listed on the Indonesia Stock Exchange from 2021 to 2024. The data were analyzed using panel data regression with the Random Effect Model and Moderated Regression Analysis. The results indicate that, among the three proxies, only CAPEX significantly increases ESG risk, while the overinvestment and DER hypotheses are not supported. However, board gender diversity does not mitigate the effect of CEO overconfidence on ESG risk. Descriptive statistics further show that overinvestment and DER have mean values of 0.2500 and 0.0034, respectively, suggesting more conservative or underconfident CEO behavior. An interesting finding is that women’s representation on the board is only 9%, indicating that their presence remains limited in strategic risk-taking decisions. These findings indicate that mining companies should strengthen gender-responsive governance by increasing women’s representation in top leadership to enhance sustainability and reduce excessive executive risk-taking. These findings also imply that IDX, OJK, investors, and credit rating agencies should move beyond symbolic gender diversity by encouraging a critical mass of female directors and integrating board composition and CEO behavioral profiles into ESG risk assessment to support sustainable corporate governance. 
PEMBERDAYAAN UMKM MELALUI PENDAMPINGAN PROMOSI DIGITAL DAN IMPLEMENTASI QRIS DALAM MENDUKUNG PENGEMBANGAN EKONOMI DESA DARMASABA I Gusti Ayu Ratih Permata Dewi; Putu Gede Wahyu Satya Nugraha
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 8 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i8.2947

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, namun masih menghadapi berbagai kendala, khususnya dalam promosi produk dan pemanfaatan sistem pembayaran digital. Kondisi tersebut juga ditemukan pada beberapa UMKM di Desa Darmasaba, Kecamatan Abiansemal, Kabupaten Badung, yang masih mengandalkan promosi konvensional dan belum mengoptimalkan penggunaan Quick Response Code Indonesian Standard (QRIS) sebagai metode pembayaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pendampingan promosi produk berbasis digital dan pelatihan penggunaan QRIS guna mendukung pengembangan ekonomi lokal. Metode pelaksanaan meliputi observasi, identifikasi kebutuhan, pendampingan pembuatan konten promosi berupa foto dan video produk, publikasi melalui media sosial, pelatihan penggunaan QRIS, praktik langsung, serta evaluasi kegiatan. Mitra kegiatan meliputi Warung Bu Eka, Dama Coffee, Warung Aris, dan WBC Coffee Bakery. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan pelaku UMKM dalam menyusun materi promosi digital yang lebih menarik serta meningkatnya pemahaman mengenai manfaat dan penggunaan QRIS sebagai sistem pembayaran non-tunai. Konten promosi yang dihasilkan mampu meningkatkan visibilitas produk melalui media sosial, sedangkan pelatihan QRIS memberikan kesiapan bagi pelaku usaha untuk mengadopsi transaksi digital. Program ini diharapkan dapat meningkatkan daya saing UMKM, memperluas jangkauan pemasaran, meningkatkan kualitas pelayanan kepada konsumen, serta mendukung pertumbuhan ekonomi Desa Darmasaba secara berkelanjutan.
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