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PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Wiwin Leony Bidari; Putu Kepramareni; Ni Luh Gde Novitasari
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
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.v8i1.32

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 Zerlinda Diah Ayu Kagatanaribe; Putu Kepramareni; Ni Putu Lisa Ernawatiningsih
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i1.305

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 Putu Kepramareni; Ni Putu Lisa Ernawatiningsih
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i2.609

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.
MANAJEMEN LABA DAN ANALISIS FAKTOR YANG MEMPENGARUHINYA Sagung Oka Pradnyawati; Putu Kepramareni; Kadek Masyi
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.154 KB) | DOI: 10.38043/jiab.v6i1.3029

Abstract

Manajemen laba dan analisis faktor yang mempengaruhinya. Research ini bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi manajemen laba dengan menggunakan perencanaan pajak, leverage, ukuran perusahaan dan profitabilitas. Penelitian ini menggunakan data keuangan dari perusahaan manufaktur yang tercatat pada papan utama www.idx.co.id sebagai subjek utama. Hasil penelitian ini menunjukkan bahwa (1) perencanaan pajak tidak berpengaruh terhadap manajemen laba (2) profitabilitas berpengaruh positif terhadap manajemen laba (3) leverage  tidak berpengaruh terhadap manajemen laba, serta (4) ukuran perusahaan  tidak berpengaruh terhadap manajemen laba. Kata Kunci: Leverage, Manajemen Laba, Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan
ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK putu kepramareni; Ida Ayu Nyoman Yuliastuti; Gusti Ayu Ari Dewi
MIX: JURNAL ILMIAH MANAJEMEN Vol 10, No 3 (2020): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/mix.2020.v10i3.006

Abstract

Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.
PENDAMPINGAN PEMASARAN PRODUK UKM ASRI JEWELLERY DALAM MENJAGA EKSISTENSINYA DI MASA PANDEMI COVID-19 Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

Abstract

Competition between MSMEs is getting tighter amidst the large number of workers or employees who have been dismissed until they are laid off, which causes competition to come from various parts, both domestic, regional and global. To be able to compete in the midst of the Covid-19 pandemic conditions, the right marketing strategy is needed to be able to maintain product sales from Asri Jewelery. So far, the marketing method of Asri Jewelery is still very simple, namely word of mouth for foreign tourists who have purchased products in its showrooms. To solve this problem, the community service team conducted observations, socialization, training and assistance in online marketing. Online marketing for Asri Jewelery products is carried out using Instagram, Facebook and selling through themarketplace. In carrying out this service activity, the participation of partners is very large in providing space and time to participate in all service activities carried out by the service team. From online marketing activities through Instagram, Facebook and this marketplace, the domestic market share of Asri Jewelery products is getting wider, so that Asri Jewelery can still maintain its business sustainability amid the current Covid-19 pandemic.
PENINGKATAN KUALITAS DAN KAPASITAS PRODUKSI USAHA KRIPIK AYAM DI KELURAHAN KESIMAN DENPASAR Putu Kepramareni; Gde Bagus Brahma Putra; I Gusti Agung Ayu Istri Lestari
at-tamkin: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2018): At-Tamkin - Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/attamkin.v1i2.498

Abstract

Daging ayam termasuk daging yang paling netral dan mempunyai protein yang tinggi. Semua komponen daging ayam bisa dikonsumsi dan dijadikan aneka makanan, mulai dari ceker sapai kepala. Tetapi bagian yang paling banyak digunakan adalah paha, dada, dan sayap. Di Kota Denpasar tepatnya di kelurahan kesiman petilan terdapat olahan kripik ayam yang terbuat dari bahan dasar leher dan kepala ayam. Ibu Sri Wahyuningsih adalah salah satu pengusaha industri rumah tangga (IRT) yang bergerak dalam bidang pengolahan kripik ayam. Berkat kejelian dan keahlian Ibu Sri bagian daging ini yang sebetulnya tidak begitu diminati oleh kalangan penikmat makanan disulap menjadi makanan yang enak dan gurih. Kripik ayam yang awalnya hanya dinikmati oleh kalangan tertentu saja sekarang menjadi ladang bisnis yang menjanjikan. Mitra berpotensi untuk berkembang, namun usaha tersebut masih bersifat home industry dan masih belum efektif dan efisien dalam proses produksinya. Kegiatan yang telah dilaksanakan untuk mengatasi masalah IRT adalah 1) Pengadaan 1 (satu) buah mesin penggilingan. 2) Penggantian alas koran menjadi daun pisang. 3) Penyuluhan dan pendampingan pembuatan sistem pembukuan sederhana berupa buku kas. 4) Pengadaan 1 (satu) buah papan nama. 5) Pembinaan dan pendampingan pengembangangan produk baru.
EFFECT OF PARTICIPATIVE BUDGETING ON BUDGETARY SLACK WITH ASYMMETRY INFORMATION, LEADERSHIP STYLE AND ORGANIZATIONAL COMMITMENT AS MODERATION VARIABLES Putu Kepramareni; I Gusti Ayu Asri Pramesti; Sri Widiasih
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 1 No. 1 (2019): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Unmas Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.336 KB)

Abstract

The purpose of this study was to determine the effect of budget participation on budgetary slack, the effects of information asymmetry, leadership style and organizational commitment on the relationship between budget participation on budgetary slack. The population was 9 bureaus in the Regional Secretariat of the Province of Bali with 145 numbers of respondents consisting of the head of the bureau, the head section of the bureau, and the head of the sub-section of the bureau involved in preparing the budget. Sample technique used is purposive sampling. The analysis technique used is moderated regression analysis (MRA). The results Obtained in contribution budget that had a positive effect on budgetary slack, information asymmetry was Able to strengthen the effect of budget participation on budgetary s lack, and leadership style and organizational commitment weakened weaken the influence of budget participation on budgetary slack.
Effectiveness of Accounting Information Systems and the Affecting Factors Ni Putu Lisa Ernawatiningsih; Putu Kepramareni
International Journal of Applied Business and International Management Vol 4, No 2 (2019): August 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.324 KB) | DOI: 10.32535/ijabim.v4i2.564

Abstract

The development of technology in the era of globalization accompanied by the development of technology-based information systems has undergone rapid changes. Accounting information systems are considered an important factor in the sustainability and success of an organization. Accounting information systems can be said to be effective if the system is able to produce information in a timely, accurate and reliable manner. This study aims to obtain empirical evidence of the effects of incentives, level of education, experience and skills on the effectiveness of accounting information systems. The method used in sampling is to use a purposive sampling method with criteria for sampling employees who have implemented a computer-based accounting information system and utilize information technology in carrying out their daily tasks. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis, it can be concluded that incentives, levels of education, experience, and skills have a positive effect on efektiveness accounting information systems at PT. Angkasa Pura Logistics.
Quantity And Quality Of Production The Asri Art Bone Waste Carving Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
Journal of the Community Development in Asia (JCDA) Vol 2, No 3 (2019): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.438 KB) | DOI: 10.32535/jcda.v2i3.574

Abstract

Asri art bone waste carving is one of the carving cow and buffalo bone waste which is an icon of Tampaksiring Village. Some problems faced by Asri are not having a place to store raw materials, the quantity of production is still relatively low, and product quality control is still lacking. To overcome these problems, the solutions provided are making raw material storage, providing production equipment, as well as making and assisting in the implementation of Standard Operating Procedures for production. The results of this activity are the quality of Asri's raw materials to be better maintained, the quantity of Asri's production has increased, and the quality of the products produced can be controlled.
Co-Authors A.A. Putu Wiwik Sugiantari AA. Ketut Budiastra AA. Ketut Budiastra Agus Wahyudi Salasa Gama Ambara Putri, Ni Made Elita Anggreni, Ni Nyoman Yulita 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 Dicriyani, Ni Luh Gede Mahayu E. Erlinawati Ernawatiningsih, Ni Putu Lisa Gde Bagus Brahma Putra Gusti Ayu Ari Dewi Herry Putra Setiawan I Dewa Ayu Tita Permata Tabita I Dewa Gede Agung Pandawana I Gede Cahyadi Putra I Gst. Ngurah Bagus Gunadi I Gusti Agung Ayu Istri Lestari I Gusti Ayu Asri Pramesti I Gusti Ayu Intan Saputra Rini I Gusti Ayu Triwidyaningsih I Gusti Ngurah Bagus Gunadi 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 Ida Ayu Ratih Manuari Idayani, Ni Putu Tisha Manika Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Dwi Rostika Putri Kadek Masyi Kagatanaribe, Zerlinda Diah Ayu Komang Ayu Muliahati Kusuma, I Gusti Ngurah Agung Eka Teja Luh Febriani Luh Gde Pasek Puspa Dewi Luh Gde Pasek Puspa Dewi Luh Kemala Putri Widhiari Luh Pande Eka Setiawati Luh Pasek Intan Rahmayani Luh Putri Mas Mirayani Luh Wahyuningsih Made Agung Raharja Made Ardinda Rika Pratiwi Mahendra, I Komang Tri Maria Yessica Halik Murti, Ni Putu Mita Ari Nengah Landra Ni Kadek Ani Widiani Ni Kadek Ayuni Astari Ni Kadek Nonik Rasminingsih Ni Ketut Muliati 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 LUH WIDYASARI Ni Made Ayu Nisa Oktaviani Ni Made Dwika Sari Ni Made Elita Ambara Putri Ni Made Ulantari Ni Nyoman Alit Swandewi Ni Nyoman Ayu Suryandari Ni Nyoman Teja Cahyanti Ni Putu Indah Kusumawati Ni Putu Indah Kusumawati Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Mira Andika Putri Ni Putu Natasya Padma Dewi 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 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 Sagung Oka Pradnyawati Sari, Ni Made Dwika 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