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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.
Analisis Determinan Kualitas Pelaporan Keuangan pada Lembaga Perkreditan Desa di Kecamatan Blahbatuh Mirayani, Luh Putri Mas; Kepramareni, Putu
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.267

Abstract

Lembaga Perkreditan Desa (LPD) di Kecamatan Blahbatuh menghadapi tantangan dalam mempertahankan kualitas laporan keuangan akibat adanya masalah operasional dan krisis kepercayaan. Penelitian ini bertujuan untuk menganalisis pengaruh etika kepemimpinan, pemahaman akuntansi, fungsi badan pengawas, profesionalisme, dan manajemen risiko terhadap kualitas laporan keuangan LPD. Pendekatan kuantitatif digunakan dengan memilih 66 responden dari total 180 pegawai melalui metode purposive sampling. Data yang dikumpulkan melalui kuesioner kemudian dianalisis menggunakan regresi linier berganda. Temuan utama menunjukkan bahwa manajemen risiko berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sebaliknya, etika kepemimpinan, pemahaman akuntansi, fungsi pengawasan, dan profesionalisme tidak menunjukkan pengaruh yang signifikan. Kesimpulannya, mitigasi risiko secara struktural merupakan penentu utama dalam memastikan pelaporan keuangan yang andal pada lembaga ini. Hal ini memberikan implikasi bahwa manajemen LPD harus memprioritaskan penguatan sistem manajemen risiko mereka, serta mengevaluasi kembali implementasi praktis dari pelatihan teknis dan mekanisme pengawasan guna memulihkan kepercayaan publik dan mencegah kegagalan finansial di masa depan.
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.
Internal Aspects in their Impact on the Quality of Financial Reports of Gianyar Village Credit Institutions (LPD) Sagung Oka Pradnyawati; Putu Kepramareni; Ni Putu Indah Kusumawati; Luh Gde Pasek Puspa Dewi
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2957

Abstract

There is no other region that has the Village Credit Institution (LPD), a financial institution run by traditional villages, except Bali. The sustainability of LPDs needs to be maintained. Indicators for assessing the health of LPDs can be through financial reports submitted to supervisory institutions in each district/city. Two of the forty LPDs in the Gianyar sub-district (2021) do not submit reports, and many reports do not meet user needs; this is also a common occurrence in other locations. The author raises this issue to be researched from the LPD's internal side, such as understanding accounting, supervisory bodies, use of information technology, leader ethics and HR competency. The questionnaire is completed by all parties involved in the preparation of financial reports, and the author gathers data directly. Researchers tested and found a positive relationship between the use of information technology, leader ethics and HR competency on the quality of the financial reports produced. However, understanding of accounting and regulatory bodies does not show a significant influence.
Implementing Good Corporate Governance in Enhancing Village Credit Institutions’ Performance Ni Putu Natasya Padma Dewi; Sagung Oka Pradnyawati; Putu Kepramareni
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 2 (2025): July 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i2.4061

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa or LPD) are unique financial organizations found only in Bali, operating under local customary laws. While the number of LPDs continues to grow, their performance and governance quality have not shown similar progress. In 2024, several LPDs were classified as unhealthy, with a notable case in Serangan Village where corruption led to institutional closure. This study explores how Good Corporate Governance (GCG) impacts LPD performance. Using a quantitative approach, data were collected through questionnaires and informal interviews, then analyzed using multiple linear regression. The t-test results indicate that the significance values for each variable are below the 0.05 threshold, indicating that all five GCG principles transparency, accountability, responsibility, independence, and fairness—significantly and positively influence LPD performance. The findings highlight that strong governance practices support ethical operations and performance improvements in local financial institutions. Practically, the study urges LPD management to consistently apply GCG principles to prevent mismanagement and maintain public trust. Local governments and regulators are encouraged to enhance oversight mechanisms rooted in cultural values and offer regular training for LPD leaders
Firm Value as an Intervening Variable in the Relationships of Liquidity, Leverage, and Profitability in the Hospitality and Tourism Sector Putu Kepramareni; Sagung Oka Pradnyawati
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.
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 Vol 4, No 3 (2021): September 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v4i3.1185

Abstract

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.
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 Vol 2, No 3 (2019): September 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
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 Vol 3, No 3 (2020): September 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v3i3.886

Abstract

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.
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 Subawa 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 Eva Widnyani 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