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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) at-tamkin: Jurnal Pengabdian kepada Masyarakat International Journal of Supply Chain Management Jurnal Bisnis Terapan Business Management Analysis Journal (BMAJ) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri Jurnal Riset Bisnis dan Manajemen Accounting Profession Journal (APAJI) SOLUSI Jurnal Sewaka Bhakti Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Masyarakat Asia Advances in Global Economics and Business Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Science and Sustainable Development (IJASSD) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Dharma Jnana International Journal of Economics (IJEC) Jurnal Abdi Dharma Masyarakat Jurnal Penelitian Pendidikan Indonesia SENEMA
Putu Kepramareni
Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN ABIANSEMAL I Gusti Ayu Asri Pramesti, Putu Kepramareni, I Nyoman Agus Juliatmika
Accounting Profession Journal (APAJI) Vol. 1 No. 1 (2019): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penggunaan informasi akuntansi diharapkan dapat memberikan kemudahan untuk pemilik/manajer UMKM dalam mencapai tujuan perusahaan. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh jenjang pendidikan, ukuran usaha, lama usaha, jenis usaha terhadap penggunaan informasi akuntansi pada UMKM di Kecamatan Abiansemal. Populasi dalam penelitian ini berjumlah 202 UMKM di Kecamatan Abiansemal yang tersebar di Kecamatan Abiansemal. Pengambilan sampel menggunakan simple random sampling (acak) yang berjumlah 66 responden pemilik UMKM. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa jenis usaha berpengaruh positif terhadap penggunaan informasi akuntansi. Sedangkan jenjang pendidikan, ukuran usaha dan lama usaha tidak berpengaruh terhadap penggunaan informasi akuntansi.
PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Bidari, Wiwin Leony; Kepramareni, Putu; Novitasari, Ni Luh Gde
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.
ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI PERTUMBUHAN SISA HASIL USAHA DI KOPERASI SIMPAN PINJAM KOTA DENPASAR Kagatanaribe, Zerlinda Diah Ayu; Kepramareni, Putu; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study was to determine the growth of the remaining results of thebusiness using financial ratio analysis, namely the current ratio, debt to equity ratio, total assetturnover and net profit margin in KSP in Denpasar City. Remaining Business Profit (SHU) is aprofit gained by a cooperative, high SHU will encourage cooperative members to take an activerole in developing cooperative businesses.The population in this study were all KSP in Denpasar City during the period 2015-2017.Determination of the sample using purposive sampling method and obtained as many as 18KSP with a total observation of 54. The analysis technique used is multiple linear regressionanalysis. The results of this study indicate that the current ratio variable, total assets turnover,net profit margin does not affect the growth of the remaining results of the business, while thedebt to equity ratio has a positive effect on the growth of the remaining operating results.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN BANJARANGKAN Kepramareni, Putu; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

LPD is a village-owned financial institution whose role is to collect and chanel funds to traditional village communities. The company’s ability to make a profit is called profitability. This study aims to determine the effect of growth in savings, deposits, and credit on profitability in LPDs at Banjarangkan sub-district for the period 2015-2017 with using a population of 30 LPDs in Banjarangkan Sub-district and purposive sampling using 15 LPDs as samples in this study. The analytical method used is multiple linear regression analysis which is equipped with descriptive statistics, classic assumption tests and feasibility test modes. Hypothesis testing is done using the F test and t test. The results of this study indicate that the growth of saving and credit growth did not affect profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017, while deposit growth had a positive effect on profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017.
Role of Corporate Social Responsibility in Supply Chain Management and Increasing Corporate Value Yuesti, Anik; Ayu R. Rumanti, I Gusti; Kepramareni, Putu; Suardhika, I Nengah
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- This study aims to determine the effect of profitability, leverage and company size on firm value as well as the role of corporate social responsibility (CSR) in supply chain management, moderating the effect of profitability, leverage and company size on firm value. The sample comprises 28 manufacturing companies listed on the Indonesia Stock Exchange, taking their financial reports from 2015 to 2017. Data were collected from the annual financial statements of the companies obtained from the IDX. Data were analysed through classic assumption test, interaction test with moderated regression analysis and F and t test for significance. Results showed that profitability positively and significantly affects 4,679 firm value with a significance level of 0,000. Leverage negatively and significantly affects -2.682 firm value with a significance level of 0.009. The size of the company positively and significantly affects 3,851 company value with a significance level of 0,000. Interaction analysis results show that CSR moderates the effects of profitability, leverage and company size on firm value.
PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN Putu Kepramareni; Ida Ayu Nyoman Yuliastuti; Ni Wayan Ari Suarningsih
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2789

Abstract

Abstrak Tax avoidance merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance perusahaan. Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance Abstract Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance. Keywords: profitability, executive character, family ownership and tax avoidance
The Effectiveness of Accounting Information Systems at Hotel Resorts in Ubud Putu Kepramareni; Ida Ayu Nyoman Yuliastuti; I Wayan Satria Dharma Putra
Advances in Global Economics and Business Journal Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

This study aims to examine and describe the effect of information technology sophistication, accounting, and work experience on accounting information system effectiveness of hotel resort in Ubud. This research paper used purposive sampling method to determine the 152-samples. The research problems were examined by multiple linear regression analysis. The tests revealed that sophistication of information technology, accounting understanding, and work experience positively affect the effectiveness of accounting information systems. This finding could make a valuable contribution to the application of accounting information systems in companies, particularly hotels.
Principles of Good Corporate Governance on LPD Performance in Klungkung Regency Putu Kepramareni; Sagung Oka Pradnyawati; Ni Wayan Ratna Puspa Dewi
Advances in Global Economics and Business Journal Vol. 2 No. 1 (2021): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

This study explains and describes the influence relationship between Good Corporate Governance (GCG), which is corporate governance, and the performance of a financial institution in Bali Province, namely the Village Credit Institution (LPD). This study uses random sampling techniques in determining the sample where 162 respondents were obtained. The data source was obtained primarily through a questionnaire given to respondents from the LPD representing Klungkung Regency. The results showed that accountability in the principles of GCG had no effect on LPD performance in Klungkung Regency while transparency, responsibility, independence and fairness had a positive effect on LPD performance in Klungkung Regency.
The Role of Organizational Culture and Organizational Commitments in Determining the Quality of Work-Life and Employee Performance at PT Carrefour Supermarket Denpasar Dewa Ayu Tita Permata Tabita; I Nengah Suardhika; Putu Kepramareni
Advances in Global Economics and Business Journal Vol. 2 No. 2 (2021): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

This study aims to determine the effect of organizational culture and organizational commitment on employee performance, with work-life as a mediating variable. This study uses an explanatory research design. The population of this study was 76 permanent employees at PT Carrefour Supermarket Denpasar. The analytical tool was descriptive analysis. This study used SEM analysis with the SmartPLS 3.0 program. The findings indicate that organizational culture (X1) has a positive and significant effect on the quality of work-life and employee performance. Organizational commitment (X2) has a positive and significant effect on the quality of work-life and employee performance. The quality of work-life (Y1) has a positive and significant effect on employee performance.
The Influence of Advertising and Servicescape on Interest in Continuing Studies with Brand Image as a Mediation Variable in Master of Management Mahasaraswati Denpasar University Luh Kemala Putri Widhiari; I Gusti Agung Eka Teja Kusuma; Putu Kepramareni
Advances in Global Economics and Business Journal Vol. 2 No. 2 (2021): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

Education has a primary role in the national development agenda during the development period to achieve progress in the social, cultural, political, and economic fields. Globalization has encouraged the emergence of very competitive competition in education, both among State Universities and Private Universities, one of which is Mahasaraswati Denpasar University, especially the Master of Management study program. It was recorded that from 2015 to 2019, there was a significant inequality, as many factors influenced one’s interest in continuing their studies or not their studies. One of the factors is buying interest in educational services. In this study, the number of samples was 272 respondents using the Slovin formula. The sampling method was the stratified random sampling technique. Methods of collecting data were interviews and questionnaires. The data analysis technique was performed using Path Analysis (Structural Equation Modeling-Partial Least Square (SEM PLS). The findings reveal that out of seven hypotheses, six hypotheses are accepted.
Co-Authors A.A. Putu Wiwik Sugiantari AA. Ketut Budiastra Agus Wahyudi Salasa Gama Ambara Putri, Ni Made Elita Anik Yuesti Astari, Ni Kadek Ayuni Ayu Babro Valentina Ayu R. Rumanti, I Gusti Ayu Rsitha Cahaya Waisnawa Bidari, Wiwin Leony Desak Ayu Sriary Bhegawati Desak Gede Yudik Atika Sari Dewi, Ida Ayu Putri Ratna Dewi, Luh Gde Pasek Puspa Dewi, Ni Nyoman Santi E. Erlinawati Ernawatiningsih, Ni Putu Lisa Gde Bagus Brahma Putra Gunadi, I Gst. Ngurah Bagus Gusti Ayu Ari Dewi I Dewa Ayu Tita Permata Tabita I Dewa Gede Agung Pandawana I Gede Cahyadi Putra I Gusti Agung Ayu Istri Lestari I Gusti Ayu Asri Pramesti I Gusti Ayu Intan Saputra Rini I Gusti Ayu Triwidyaningsih I Ketut Setia Sapta I Ketut Sudipta Giri I Ketut Sudipta Giri I Komang Suryadnya Diputra I Komang Tri Mahendra I Made Aditya Wardana I Made Wira Darma Yuda I Nengah Suardhika I Nyoman Fajar Ananta Putra I Wayan Satria Dharma Putra I Wayan Wahyu Wira Udytama Ida Ayu Komang Tiara Pratistha Sari Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Putri Ratna Dewi Idayani, Ni Putu Tisha Manika Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Masyi Kagatanaribe, Zerlinda Diah Ayu Komang Ayu Muliahati Kusuma, I Gusti Ngurah Agung Eka Teja Kusumawati, Ni Putu Indah Luh Febriani Luh Gde Pasek Puspa Dewi Luh Kemala Putri Widhiari Luh Pande Eka Setiawati Luh Pasek Intan Rahmayani Luh Putri Mas Mirayani Luh Wahyuningsih Made Ardinda Rika Pratiwi Mahendra, I Komang Tri Manuari, Ida Ayu Ratih Maria Yessica Halik Murti, Ni Putu Mita Ari Nengah Landra Ni Kadek Ani Widiani Ni Kadek Nonik Rasminingsih Ni Komang Dita Octarisa Ni Komang Tri Setyasih Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Mahayu Dicriyani Ni Luh Gede Putu Purnawati Ni Luh Putu Dewi Sukarini Ni Luh Putu Dila Agustini Ni Made Ayu Nisa Oktaviani Ni Made Dwika Sari Ni Nyoman Alit Swandewi Ni Nyoman Ayu Suryandari Ni Nyoman Teja Cahyanti Ni Putu Indah Kusumawati Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Mira Andika Putri Ni Putu Nita Anggraini Ni Putu Sri Savitri Ni Putu Yeni Astiti Ni Wayan Amira Uyeni Ni Wayan Ari Suarningsih Ni Wayan Indah Sari Ni Wayan Ratna Puspa Dewi Ni Wayan Rustiarini Nyoman Kusuma Adnyana Mahaputra Padma Dewi, Ni Putu Natasya Pradnyawati, KM Diah Monika Pradnyawati, Sagung Oka Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putu Ayu Diah Widari Putri Putu Diana Sanjiwani Putu Sugiastuti Sagung Oka Pradnyawati Sagung Oka Pradnyawati Sagung Oka Pradnyawati Sari, Ni Made Dwika Simanjuntak, Yolanda Patrician Sri Dewi, Dewa Ayu Sri Indriani, Ida Ayu Sri Widiasih Sujana, Ni Made Wanda Diajeng Suryaningsih, Ni Wayan Ayu Tutut Apriliawati Ulantari, Ni Made Wiwin Leony Bidari Yunisari, I Gusti Ayu Asta Yura Karlinda Wiasa Putri Zerlinda Diah Ayu Kagatanaribe