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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) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting SENEMA
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The Factors Affecting Indonesian Banking Companies' Audit Report Lag Putu Kepramareni; Sagung Oka Pradnyawati; Anak Agung Adde Leony Devi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.134-142

Abstract

The main objective of this article is to identify the occurrence of audit report lag by examining several financial ratios, auditors and firm size. All research data were obtained by accessing the annual reports of banking companies in the capital market. Data were collected, processed and analyzed with the help of software using logistic regression tests. Based on the tests carried out, it can be explained that audit report lag can be minimized by increasing or improving the company's profitability, where the test shows a negative influence between profitability and audit report lag. For solvency testing, the audit committee, auditor reputation and firm size do not show a significant influence on the occurrence of audit report lag.
Innovation Capability Mediates Factors Determining Sustainable Entrepreneurial Performance I Nengah Suardhika; Putu Kepramareni
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 1 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.37-53

Abstract

Sustainable entrepreneurial performance has become increasingly critical for the long-term survival of SMEs in the culinary sector, especially as these businesses face mounting competitive pressures while contributing significantly to the national economy. Previous research has examined entrepreneurial bricolage and digital marketing capability in isolation, yet we know little about how these two capabilities interact to drive sustainable performance outcomes. This study addresses this gap by investigating their combined effects through innovation capability as a mediating mechanism, providing fresh perspectives on how resource-constrained SMEs can achieve lasting success. We employed a quantitative cross-sectional design, surveying 270 culinary SMEs across Bali Province and analyzing the data through PLS-SEM. Our findings reveal an interesting pattern: entrepreneurial bricolage directly enhances sustainable performance, whereas digital marketing capability shows no significant direct impact. The mediating role of innovation capability proves crucial—it partially channels the effect of entrepreneurial bricolage while completely mediating the influence of digital marketing capability on performance outcomes. These results support the integration of bricolage theory and dynamic capability theory within the culinary SME context. The evidence suggests that digital marketing capability must first be converted into tangible innovation before it can contribute to sustainable performance. Meanwhile, the bricolage approach demonstrates versatility by affecting business sustainability both directly and indirectly through innovation. This distinction offers practical implications: SMEs should leverage their resourcefulness immediately while simultaneously transforming their digital capabilities into concrete innovations to secure long-term competitive advantage.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP ALOKASI BELANJA MODAL KABUPATEN/KOTA SE-BALI Desak Gede Yudik Atika Sari; Putu Kepramareni; Ni Luh Gde Novitasari
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.15-29

Abstract

Abstract Local governments in allocating funds with capital expenditure budgets in the form of APBD to add fixed assets. During this shopping area is used more for routineexpenditures are relatively less productive. The goal of the research is to find out whether there is influence of economic growth, Pendapatan Asli Daerah (PAD), Perimbangan dan Sisa Lebih Pembiayaan Anggarant (SiLPA) against the allocation of capital expenditure on district/city governments in Bali. The population in this study is the Government district/city in Bali which consists of 8 (eight) regencies and one (1) year period 2012-2015 cities. This study uses secondary data in the form of Government APBD Report Kabupaten/Kota in Bali. Hypothesis testing in this study using multiple linear regression. The results of this research, namely economic growth, General Allocation funds, funds for a special allocation of funds and the result did not affect the allocation of capital expenditure, while the original revenue area and the rest of the more positive against the influential budget financing allocation of capital expenditures. Keywords: Economic growth, income allocation fund, native speaking, funds for a special allocation of funds, the results, the rest of the financing of the budget, the allocation of more capital spending. Abstrak Pemerintah daerah dalam mengalokasikan dana dengan bentuk anggaran belanja modal dalam APBD untuk menambah aset tetap. Selama ini belanja daerah lebih banyak digunakan untuk belanja rutin yang relatif kurang produktif. Tujuan dari penelitian adalah untuk mengetahui ada tidaknya pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran (SiLPA) terhadap Alokasi Belanja Modal pada pemerintah Kabupaten/Kota se-Bali. Populasi dalam penelitian ini adalah Pemerintah Kabupaten/Kota se-Bali yang terdiri dari 8 (delapan) kabupaten dan 1 (satu) kota periode tahun 2012-2015. Penelitian ini menggunakan data sekunder yang berupa Laporan Realisasi APBD pemerintah Kabupaten/Kota se-Bali. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda. Hasil dari penelitian ini yaitu pertumbuhan ekonomi, dana alokasi umum, dana bagi hasil dan dana alokasi khusus tidak berpengaruh terhadap alokasi belanja modal, sementara pendapatan asli daerah dan sisa lebih pembiayaan anggaran berpengaruh positif terhadap alokasi belanja modal. Kata Kunci: Pertumbuhan Ekonomi, pendapatan asli daerah, dana alokasi umum,dana bagi hasil, dana alokasi khusus, sisa lebih pembiayaan anggaran, alokasi belanja modal.
WISATA, FASILITAS, BIAYA PERJALANAN DAN PROMOSI PENGARUHNYA TERHADAP KUNJUNGAN WISATAWAN PADA OBYEK WISATA PANTAI PLENGKUNG DI KABUPATEN BANYUWANGI PROPINSI JAWA TIMUR (UPAYA PEMBERDAYAAN PENGUSAHA LOKAL SEKTOR PARIWISATA) Ida Bagus Gede Udiyana; Putu Kepramareni; E. Erlinawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.102-108

Abstract

Abstract The development of the tourism industry is currently growing very rapidly , giving competition atmosphere in the tourism industry. Various attempts were made by the government and other actors in the field of tourism services to make their area as an option for tourists . Therefore , please note that every traveler has a view or a different perception . In this study , the authors attempted to analyze the factors that affect tourist arrivals in tourist attraction “Plengkung Beach” in Banyuwangi based on marketing mix ( product , place, , price and promotion ). The population in this study are tourists who were in Plengkung Beach . Techniques used in the sampling in this study with accidental sampling is a non-probability sampling . The number of samples taken 114 respondents . The method of data collection is done by dividing the questionnaire to the respondent to be filled. The analytical tool used in this study is OLS linear regression analysis using SPSS 16.0 , obtained from the data processing that a significant difference between the marketing mix with the number of tourists visiting the Plengkung Beach in Banyuwangi , while the variables that significantly proven affectly are service quality, facilities, travelling cost and promotion. Key words : service quality, tourist attraction, tourism facility, travelling cost, tourism promotion, tourist arrivals.
GAYA KEPEMIMPINAN, KEMAMPUAN DAN LINGKUNGAN KERJA PENGARUHNYA TERHADAP KOMITMEN KERJA KARYAWAN OPERASIONAL PADA PT. QUANTUM SARANA MEDIK DENPASAR Ida Bagus Gede Udiyana; Putu Kepramareni; Luh Febriani
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.96-102

Abstract

Commitment to the organization is an event where people are very interested and have the attachment to the goals, values and goals of the organization. The commitment includes a very favorable attitude organization always oriented attitude and strong drive to seek a high level of effort for the benefit of the organization for the smooth achievement of organizational goals. The purpose of this study was to analyze the effect of simultaneously between Leadership Style, Capability and Work Environment for Employees' Commitment Operations PT. Quantum Sarana Medik Denpasar. Data used in this research is quantitative data and qualitative data, the data source is primary data. Data collection method used is the method of observation, interviews and questionnaires with sensus. Techniques of analysis is Classical Assumption Test, Regression and Hypothesis Testing. The results simultaneously linear regression analysis showed that the style of leadership, ability and work environment and a positive effect significantly to the operational employee commitment. PT. Quantum Sarana Medik Denpasar. This is evident from the results of test calculations show that Fhitung 14.859 F larger than F table 0.000 significance level of 3.24 and less than 0.05 with a coefficient of determination (R2) of 0.686, this means that the influence of all independent variables on the dependent variable includes commitments employment by 68.6% and the remaining 31.4% is explained by other variables not examined. The most dominant influence on employee commitment is a style of leadership that is equal to 0,556. Advice given is the leader should further develop its leadership style towards subordinates. This would include making communications with employees in accordance with the maturity level employees so that employees can understand the message delivered by the leader and avoid misunderstandings. Keywords: leadership style, ability, work environment and work commitments
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

Abstract

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.
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

Abstract

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

Abstract

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.
Analysis of IKM Perceptions on The Role of Events to Moderate the Influence of Product Quality and Product Value on Brand Image (Study on Denpasar Festival) Ida Ayu Putri Ratna Dewi; I Ketut Setia Sapta; Putu Kepramareni
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): July 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i2.1148

Abstract

The development of the Creative Economy sector in collaboration with the IKM Sector to maintain local culture so it continues to grow and be sustainable. The development of IKM creativity is facilitated by the Denpasar City Government through the Denpasar Festival which is expected to be able to build an ecosystem, brand image and creative economy networking. For this reason, event implementation as one of the promotional media, so that the IKM brand image can be known by the wider community, both domestically and abroad. The purpose of this study is to examine and analyze the effect of product quality and product value on the brand image of IKM and moderated by the event. Respondents in this study were IKM who participated in the Denpasar Festival event for 3 consecutive years (2017 to 2019). The number of respondents used was 154 IKM using a sampling technique called Proportionate Stratified Random Sampling. This research used SEM analysis with SmartPLS 3.0 program. The results showed that product quality has a positive and significant effect on brand image, product value has no effect on brand image, events can moderate the effect of product quality on brand image, and events are not able to moderate the effect of product value on brand image.
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 | 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.
Co-Authors ., Ni Luh Putu Widyasari A.A. Putu Wiwik Sugiantari AA. Ketut Budiastra AA. Ketut Budiastra Agus Wahyudi Salasa Gama Ambara Putri, Ni Made Elita Anak Agung Adde Leony Devi 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 Bayu Surya Parwita 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 Agung Teja Kusuma I Gusti Ayu Asri Pramesti I Gusti Ayu Asta Yunisari I Gusti Ayu Ngurah Lita Rumiati I Gusti Ayu Triwidyaningsih I Gusti Ngurah Bagus Gunadi I Ketut Setia Sapta 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 Putu Mega Juli Semara Putra, I Putu Mega Juli I Wayan Satria Dharma Putra I Wayan Subawa I Wayan Sudiarsa 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 Intan Saputra Rini, I Gusti Ayu Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Dwi Rostika Putri Kadek Masyi Kagatanaribe, Zerlinda Diah Ayu Komang Ayu Desy Handayani Apsari Komang Ayu Muliahati 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 Putri Mas Mirayani Luh Wahyuningsih Made Agung Raharja Made Ardinda Rika Pratiwi 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 Ristya Dewi Ni Komang Tri Setyasih Ni Luh Gde Novitasari Ni Luh Gede Novitasari Ni Luh Gede Putu Purnawati Ni Luh Putu Dewi Sukarini Ni Luh Putu Dila Agustini Ni Made Ayu Nisa Oktaviani Ni Made Debby Nindra Dewi Ni Made Dwi Puspitawati Ni Made Dwika Sari Ni Made Elita Ambara Putri Ni Made Ulantari Ni Nyoman Alit Swandewi Ni Nyoman Ayu Suryandari Ni Nyoman Santi Dewi Ni Nyoman Teja Cahyanti Ni Putu Astiti NI PUTU AYU MIRAH MARIATI Ni Putu Eva Widnyani Ni Putu Indah Kusumawati Ni Putu Indah Kusumawati Ni Putu Lisa Ernawatiningsih Ni Putu Mira Andika Putri Ni Putu Natasya Padma Dewi Ni Putu Nita Anggraini Ni Putu Sri Savitri Ni Putu Tisha Manika Idayani 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, Gede Bagus Brahma Putu Ayu Diah Widari Putri Putu Diana Sanjiwani Putu Sugiastuti Sri Dewi, Dewa Ayu Sri Indriani, Ida Ayu Sri Widiasih Sujana, Ni Made Wanda Diajeng Suryaningsih, Ni Wayan Ayu Tanto Widyanto Tri Hapsari Ni Komang Tutut Apriliawati Ulantari, Ni Made Wiwin Leony Bidari Yolanda Patrician Simanjuntak Yura Karlinda Wiasa Putri Zerlinda Diah Ayu Kagatanaribe