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Analysis of Corporate Policy, Size, Profitability, Growth, and Ownership on The Corporate Value of Indonesian Banking Corporations Kepramareni, Putu; Pradnyawati, Sagung Oka; Suryaningsih, Ni Wayan Ayu
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): 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.v14i2.9751

Abstract

Stock prices are one of the attractions for investors when making investment decisions in the capital market. Corporates with good corporate value will also have good stock prices. In 2019 to 2021, data showed a significant deflation in banking sector stock prices, this deflation can be a negative assumption that affects the corporate value of the business entity. The author uses various factors both in terms of policy, namely dividend policy, firm size, profitability financial ratio, asset growth, and the influence of institutional ownership of the corporate. Data was obtained through the publication of issuer financial reports on the capital market. Data tabulation was tested using multiple linear regression. Testing shows that financial ratio analysis using profitability has a positive impact on corporate value, other tests involving dividend policy, firm size, entity asset growth and institutional share ownership did not show any significance on the value of the banking corporate being tested.
Firm Value as an Intervening Variable in the Relationships of Liquidity, Leverage, and Profitability in the Hospitality and Tourism Sector Kepramareni, Putu; Pradnyawati, Sagung Oka
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3240

Abstract

One of the benchmarks in assessing the success of an investment activity is based on the acquisition of stock returns. During the pandemic, the hotel, restaurant, and tourism industry sector was very significantly affected. Various travel restriction policies to the closure of tours caused a drop in capital market activity in this sector. The author uses firm value as a mediation to examine various factors such as profitability, liquidity, and leverage which can affect stock returns in the hotel, restaurant, and tourism industry sector. Financial report publications are used as data sources and research objects which are then analyzed and studied using Partial Least Square (PLS) as a test tool. Testing and analysis obtained the fact that the ratio of the ability to fulfill current liabilities (liquidity), the ratio of debt (leverage), and the ratio of profits (profitability) significantly affect the formation of firm value. Firm value can directly affect stock returns but as a whole, the variables cannot provide a significant direct effect on stock returns without being mediated by firm value. It can be concluded that high stock returns in the sectors tested can be influenced by liquidity, leverage, and profitability with good company value. Further research development could pay attention to direct factors such as accounting profits.
Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Kepramareni, Putu; Pradnyawati, Sagung Oka; Mahendra, I Komang Tri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1593

Abstract

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)
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Kepramareni, Putu; Pradnyawati, Sagung Oka; Sari, Ni Made Dwika; Putri, Yura Karlinda Wiasa
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs) Kepramareni, Putu; Dewi, Ni Nyoman Santi; Yuliastuti, Ida Ayu Nyoman; Simanjuntak, Yolanda Patrician
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3604

Abstract

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs.
PELATIHAN DAN PENDAMPINGAN NYURAT AKSARA BALI PADA ANAK-ANAK DI PASRAMAN BUDI PAKERTI NAWASENA I Wayan Wahyu Wira Udytama; Ni Putu Kepramareni; Ni Putu Mira Andika Putri; Ni Wayan Amira Uyeni
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 5 No. 2 (2024): Oktober 2024
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jadma.v5i2.10070

Abstract

Aksara Bali merupakan salah satu kebudayaan Hindu Bali yang perlu untuk tetap dilestarikan. Namun seiring dengan perkembangan zaman, aksara bali semakin tergerus dan keberadaannya mulai hampir punah. Pengaruh globalisasi akan berdampak pada masuknya budaya luar sehingga dapat mengikis budaya yang sudah melekat dalam diri. Selain itu, hal tersebut juga disebabkan karena kesulitan dalam mengidentifikasi suku kata dasar dikarenakan suku kata dasar aksara Bali hampir memiliki struktur yang sama. Dalam hal ini, tim pengabdian masyarakat melaksanakan pelatihan dan pendampingan nyurat aksara bali kepada anak-anak di Pasraman Budi Pakerti Nawasena. Kegiatan pengabdian masyarakat ini bertujuan dalam upaya meningkatkan kualitas pemahaman nyurat aksara bali pada anak-anak di Pasraman Budi Pakerti Nawasena. Kegiatan ini dilakukan melalui beberapa tahapan metode antara lain observasi, persiapan, pelaksanaan dan evaluasi. Hasil dari pengabdian masyarakat ini dapat dilihat dari adanya peningkatan pemahaman anak-anak yang sebelumnya belum mengetahui dan memahami tentang aksara bali, baik itu aksara dasar yaitu aksara wianjana dan akhirnya sudah mulai memahami dan mengetahui. Selain itu, pemberian kuis yang ditulis di papan sebagai bahan evaluasi seberapa besar pemahaman anak-anak terhadap aksara bali, terlihat bahwa dengan diadakan kuis tersebut sangat berpengaruh positif dan signifikan dalam meningkatkan kualitas pemahaman aksara bali pada anak-anak di Pasraman Budi Pakerti Nawasena.
TANGIBILITY, UNIQUENESS, VOLATILITY ON CAPITAL STRUCTURE AND STOCK RETURN IN THE KOMPAS 100 COMPANIES Astiti, Ni Putu Yeni; Kepramareni, Putu; Gama, Agus Wahyudi Salasa
Business Management Analysis Journal (BMAJ) Vol 7, No 2 (2024): Business Managament Analysis Journal (BMAJ)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/bmaj.v7i2.13801

Abstract

This research aims to examine the factors influencing stock return. The criteria for sample selection in this study are companies in the Kompas 100 index that publish complete financial reports. The sample in this study consisted of 82 companies with a total observation period of 3 years, resulting in a total of 246 observations. The data analysis technique used to test the research model is SEM–PLS. This research is limited to companies listed on the Indonesia Stock Exchange and included in the Kompas 100 index during 2021-2023. Tangibility positively affects profitability, capital structure, and stock return. Uniqueness has a positive effect on profitability and capital structure. Uniqueness does not affect stock return. Volatility positively affects profitability, capital structure, and stock return. Capital structure does not affect profitability but does affect stock return. Profitability has a positive effect on stock return. Further research will use other variables influencing capital structure, stock return, profitability, and mediating or moderating variables. 
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, I Gede Cahyadi; Kepramareni, Putu; Manuari, Ida Ayu Ratih; Jayatri, Luh Dwi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18339

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners, return on assets, and current ratio to stock prices in technology companies listed on the ratio on the share price of technology companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange. This research is a quantitative type research. The data collection method uses purposive sampling method with several predetermined criteria that have been determined. The analytical tool used to test the hypothesis is multiple linear analysis. The results showed that institutional ownership and return on assets have a positive effect on stock prices in technology companies listed on the Stock Exchange. on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. Indonesia Stock Exchange for the period 2020-2022. Meanwhile, managerial ownership, independent commissioners, and current ratio have no effect on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. on technology companies listed on the Indonesia Stock Exchange for the period 2020-2022.
The effect of compensation, career development and job satisfaction on employee turnover intention at hooray school Bali Ambara Putri, Ni Made Elita; Kepramareni, Putu; Gunadi, I Gst. Ngurah Bagus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244555

Abstract

This study aims to identify the influence of compensation, career development, and job satisfaction on employee exit intention at Hooray School Bali, as well as explore the mediating role of job satisfaction in the relationship. This research uses quantitative methods with Partial Least Squares (PLS) based Structural Equation Modeling (SEM) analysis. The research sample consisted of 36 teachers and employees of Hooray School, who were selected using total sampling technique. Data were collected through questionnaires and analyzed using SmartPLS. The hypotheses tested include the effect of compensation and career development on turnover intention, as well as the mediating role of job satisfaction. The results showed that compensation had no significant effect on turnover intention, career development also had no significant effect on turnover intention, and job satisfaction did not mediate the relationship between these two variables and turnover intention. However, compensation and career development have a significant positive effect on job satisfaction. The limitations of this study lie in the small sample size and limited location coverage. This study contributes to human resource management, especially in the context of reducing turnover intention through improving career development and job satisfaction in educational institutions.
PEMANFAATAN SISTEM TEKNOLOGI INFORMASI DALAM PENGELOLAAN KEUANGAN DAN PEMASARAN DI UMKM GETACAKE BALI SELAMA COVID-19 Putu Kepramareni; Ayu Rsitha Cahaya Waisnawa
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Pandemi covid-19 mulai menyabar ke indonesia pada bulan maret 2020. Pandemi covid-19 memberikan dampak terhadap pelaku Usaha Mikro Kecil Menengah (UMKM) di Indonesia. Peristiwa ini juga dirasakan dampaknya oleh UMKM Getacake Bali. Getacake Bali merupakan salah satu UMKM yang bergerak di bidang makanan khususnya kue. Mempertahankan usaha di tengah pandemi tentu bukan hal yang mudah, semenjak pandemi penjulan Getacake Bali menurun ditambah naiknya harga bahan baku kian mempersulit penjualan. Dalam melakukan pencatatan penjualan atau pembukuan Getacake Bali masih menggunakan pembukuan sistem manual tulis tangan dibuku penjualan.Rendahnya omset penjualan dimasa pandemi covid-19, karena kurangnya pemahaman mengelola Instagram dengan baik dan online marketing menggunakan e-commerce Solusi yang dapat diberikan adalah,melakukan pelatihan pembuatan sistem laporan keuangan sederhana dengan Microsoft excel, mensosialisasikan dan membantu pemasaran produk melalui sosial media dan e-commerce yaitu dengan mengelola akun Instagram dan melakukan pemasaran di shopee. Metode yang digunakan dalam melaksanakan kegiatan Pengabdian Masyarakat Peduli Bencana Covid-19 adalah dengan metode penyuluhan, pendampingan, dan pelatihan yaitu dengan melakukan kegiatan yang berkaitan dengan program kerja tatap muka, komunikasi langsung dengan tetap mematuhi protokol kesehatan. Pemanfaatan Sistem Teknologi Informasi Dalam Pengelolaan Keuangan dan Pemasaran Di UMKM Getacake Bali Selama Covid-19 telah berhasil dilaksanakan melalui sosialisasi, pelatihan dan pendampingan dengan ketercapaian 100%.
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