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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

Author-ID : 2529838

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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Laba Ditahan, Laba Operasi, Aliran Kas Operasi, Leverage, Profitabilitas Dan Pengaruhnya Pada Peringkat Obligasi Putu Kepramareni; Sagung Oka Pradnyawati; Made Ardinda Rika Pratiwi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3158.28-37

Perusahaan dalam menjalankan aktivitasnya membutuhkan dana atau modal yang umumnya diperoleh melalui pasar uang dan pasar modal. Pasar modal memungkinkan investor memiliki berbagai pilihan investasi yang sesuai dengan preferensi risikonya dimana perusahaan dapat menerbitkan instrumen keuangan di pasar modal untuk memperoleh dana. Inilah salah satu fungsi pasar modal yang memfasilitasi transfer dana dari pihak surplus kepada pihak yang membutuhkan dana. Salah satu instrumen keuangan yang diperdagangkan di pasar modal adalah obligasi. Kelayakan sebuah obligasi dapat dilihat melalui lembaga independen yang dapat memberikan peringkat pada obligasi. Terdapat beberapa faktor yang dapat mempengaruhi peringkat obligasi. Menurut (Syaifullah & Soemantri, 2016) laba ditahan dan profitabilitas berpengaruh positif terhadap peringkat obligasi namun berbeda dengan Susilowati dan Sumarto (2010) yang menemukan hasil bahwa profitabilitas dan laba operasi tidak berpengaruh terhadap peringkat obligasi, perbedaan hasil penelitian mengenai pengaruh laba ditahan, aliran kas operasi dan leverage pada peringkat obligasi juga ditemukan pada penelitian yang dilakukan oleh Adrian (2010), (Estiyanti & Yasa, 2012) serta Sihombing dan Rachmawati (2015). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh laba ditahan, laba operasi, aliran kas operasi, leverage dan profitabilitas sebagai beberapa faktor yang mempengaruhi peringkat obligasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang menerbitkan obligasi dan terdaftar di BEI tahun 2017-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Regresi logistik digunakan untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi. Sedangkan laba ditahan, laba operasi, arus kas operasi dan leverage tidak berpengaruh terhadap peringkat obligasi.

Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) Putu Kepramareni; Sagung Oka Pradnyawati; Ni Nyoman Alit Swandewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.170-178

Earnings quality is the ability of earnings in financial statements to explain the actual condition of the company's earnings as well as being used in predicting future earnings. Quality earnings show optimism that can predict future profits. This study aims to examine and obtain empirical evidence about the effect of capital structure, profitability, firm size, liquidity and investment opportunity set (ios) on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis, it is obtained as many as 65 manufacturing companies as the research sample with a total of 165 manufacturing companies observed. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, with a total of 195 manufacturing companies. The results showed that the capital structure variable had a negative effect on earnings quality, while profitability, firm size and liquidity had a positive effect on earnings quality, and the investment opportunity set (IOS) had no effect on earnings quality.

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

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.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ayu Babro Valentina; Putu Kepramareni; Ni Luh Gede Mahayu Dicriyani
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.150-161

This researchaims to find out the influence tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services to taxpayercompliance. The population in the study was all motor vehicle taxpayers registered with the Technical Implementation Unit of the Bali Provincial Levy Tax Service in Karangasem Regency in 2020 as many as 211,821 motor vehicle taxpayers with samples used, namely as many as 100 respondents determined by incidental sampling method. The data analysis technique used in this study is multiple linear regression. The results showed that tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services had a positive and significant effect on taxpayer compliance.

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)

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

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

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.

Improvement of Asri Jewelry Production Capacity During Covid-19 Pandemic Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri
Journal of the Community Development in Asia (JCDA) Vol 3, No 3 (2020): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

This study aims to determine strategies for increasing Asri Jewelry production capacity by continuing to apply health protocols during the Covid-19 pandemic. They are socialization, procurement of hand sanitizers, simple handwashing stations, masks, hand gloves, building materials, assistance in repairs, and expansion as well as arrangement of production sites. The study finds that increased workers' awareness of using masks, and hand gloves, a more comfortable workplace, and more structured flow of production activities. This implies that workers' health and safety are fully guaranteed. The improvements of the production site provide workers the comfortability bringing an increase of the total production capacity of Asri Jewelry.

Asri Jewellery's Online Marketing During the Covid 19 Pandemic in Tampaksiring Village, Gianyar Ida Ayu Nyoman Yuliastuti; Putu Kepramareni; Anak Agung Putu Wiwik Sugiantari; I Ketut Sudipta Giri; I Gede Cahyadi Putra
Journal of the Community Development in Asia (JCDA) Vol 4, No 3 (2021): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

This study was carried out at Asri Jewellery engaged in a craft of bone carving, located at Br. Mantring, Tampaksiring Village, Bali. The training, mentoring, and evaluation methods for the sustainability of service activities. The results were the installation of wifi and neon boxes, website creation, product catalogs and brochures, business cards and business stamps, and online promotion assistance and through social media and marketplaces. The activities that have been carried out have provided the benefit of increasing a wider market share which resulted in the income maintained during the COVID-19 pandemic.

Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Putu Kepramareni; Sagung Oka Pradnyawati; I Komang Tri Mahendra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)

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 Ida Ayu Ratih Manuari 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 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

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