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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ YUME : Journal of Management GERVASI: Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Economic Reviews Journal Journal of Innovation Research and Knowledge International Journal of Accounting & Finance in Asia Pasific Media Bina Ilmiah Jurnal Ilmu Hukum Sui Generis Jurnal Riset Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah JIMEK
Putu Purnama Dewi
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Lestara Permana, Gusi Putu; Ni Putu Suryawati; Ketut Tanti Kustina; Putu Purnama Dewi
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/341nkt32

Abstract

This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
Kebijakan Deviden, Perputaran Persediaan Dan Perputaran Modal Kerja, Kebijakan Hutang dan Set Kesempatan Investasi Putu Purnama Dewi; Helfrida Lila Man
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p25

Abstract

This study aims to exmine the effect of inventory turnover dividend policy and working capital turnover on debt policy with the investment opportunity set as a moderating variable in manufacturing companies of various industrialsectors listed on the Indonesia Stock Exchange for the period 2015 to 2017. This research uses purposive sampling method that is determining the number of samples taken randomly basedon certain criteria The eligible sample is 10 companies in the various industrial sector listed. Analysis data using multiple regression techniques. Keywords: Dividend policy, inventory turnover, working capital turnover, investment opportunity set, debt policy.
Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan Putu Purnama Dewi; Ni Putu Eni Suwantari; I Putu Dharmawan Pradhana
E-Jurnal Akuntansi Vol 31 No 6 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i06.p19

Abstract

The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.
Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan Putu Purnama Dewi; Kadek Ayu Kreistya Dewi
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p20

Abstract

The study aims to determine the effect of sustainability reporting and intellectual capital disclosures on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2020. This research used a purposive sampling technique in taking the sample using several relevant criteria. Obtained 35 observations as a research sample. The analysis technique used is multiple linear regression. The results of the study explain that the variable disclosure of sustainability reporting and intellectual capital has a positive and significant effect on firm value. Keywords: Disclosure of Sustainability Reporting; Intellectual Capital; Firm Value.
Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan Putu Purnama Dewi; I Putu Edward Narayana
E-Jurnal Akuntansi Vol 30 No 12 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i12.p20

Abstract

The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210. Keywords: Green Accounting; Profitability; Corporate Social Responsibility; Firm Value.
Green Accounting, Pengungkapan Corporate Social Responsibility dan Profitabilitas Perusahaan Manufaktur Putu Purnama Dewi; Wardani Wardani
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p01

Abstract

This study was conducted to determine the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) Disclosure on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The research population is manufacturing companies that consistently list on the Indonesia Stock Exchange in 2018-2020, namely 158 companies. The sampling technique used in this research is purposive sampling technique using several relevant criteria so that 15 companies or 45 observations are obtained as research samples. The analysis technique used is multiple linear regression analysis technique using SPSS for Windows version 26. Variables of implementing green accounting and disclosure of corporate social responsibility are partially stated to have a positive and significant effect on company profitability. Keywords: Application of Green Accounting; Disclosure of Corporate Social Responsibility; Profitability.
Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR) Putu Purnama Dewi; I Gusti Ayu Emi Eka Yanti
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p22

Abstract

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI SUSTAINABLE BUSINESS PADA USAHA TENUN ENDEK DI KABUPATEN KLUNGKUNG Putu Purnama Dewi; Ni Putu Lia Deniawati
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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

Abstract

This study aims to determine the sustainable of endek weaving business in Klungkung, Bali. The research method used is quantitative research. The research location is in Klungkung, Bali. The data collection technique is using questionnaires. The data used is primary data to be obtained from the acquisition distribution. The number of samples used in this study was 85 respondents. The analysis technique uses multiple linear regression. The results show that green innovation and digital culture both partially and simultaneously have a positive and significant effect on sustainable business. Green human resource management is able to moderate the influence of green innovation on sustainable business and green human resource management is able to moderate the influence of digital culture on sustainable business.
Pembuatan Logo Sebagai Strategi Pemasaran Olahan Kripik Ceker Ayam Desa Sampalan Tengah Suputra, Komang Yudi; Gusi Putu Lestara Permana; I Gusti Ngurah Darma Paramartha; Adie Wahyudi Oktavia Gama; Putu Purnama Dewi; Sudiksa, I Made
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4057

Abstract

Marketing is a vital aspect of company that involves all activities aimed at promoting products or services, generating value for customers, and building lasting relationships. A logo is a distinctive emblem or visual representation created to promptly convey the unique identity of a firm and facilitate easy recall. The efficacy of a logo in attracting attention and establishing a powerful impact on consumers can be a determining element in distinguishing a product or service from rivals. One of the main challenges encountered by the producers of chicken foot chips in Sampalan Tengah village is the struggle to effectively promote their products, specifically in creating a distinct brand identity. The endeavor to design a logo and revamp the packaging, carried out in Sampalan Tengah village, is a tactical measure to reinforce product recognition, boost competitiveness, and offer the community's unique products to a wider market.
ANALISIS TINGKAT KEPERCAYAAN, KEMUDAHAN PENGGUNAAN DAN BRAND EQUITY TERHADAP MINAT PENGGUNAAN M-BANKING Putu, Purnama Dewi; Cecilia Da Conceicao Lemos
Media Bina Ilmiah Vol. 18 No. 6: Januari 2024
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v18i6.532

Abstract

Timor Leste people who live in the city of Denpasar in their daily activities use m-banking to transfer money to their country. The use of overseas transfer services is something that the people of Timor Leste pay attention to to ensure that the money sent can be sent on time to their country of origin. using m-banking so that the people of Timor Leste need a bank in Indonesia that is capable of dealing with the risks that occur in transferring money. This study aims to determine the effect of the level of trust, convenience, brand equity on intention to use. The sample in this study were 100 people. Data analysis techniques using validity test, reliability test, classic assumption test, multiple linear regression analysis, coefficient of determination test, F test and t test. From the results of the study, it was obtained that the level of trust had a significant positive effect on intention to use, ease of use had a significant positive effect on intention to use and brand equity had a significant positive effect on intention to use. The magnitude of the influence of the independent variables on interest in use is 60.2%. The advice that can be given by researchers is that BNI Bank should periodically update the m-banking application so that later it is able to give trust to customers, ease of use and can provide high security in transactions
Co-Authors A.A Thisna Ari Murti Adie Wahyudi Oktavia Gama Anak Agung Istri Agung Maheswari Anak Agung Ngurah Eddy Supriyadinata Gorda Anggit Septio Budi Ayu Rahmaditha Apsari Cecilia Da Conceicao Lemos Chanco Mendonca Do Rego Charles Stefan Winata Dilla Nanda Putri, I Gusti Ayu Gede Humaswara Prathama Gine Das Prena Gusi Putu Lestara Permana Helfrida Lila Man I Dewa Gede Baswarasasika I Gede Agus Widiarnata I Gst. Ayu Wirati Adriati I Gusti Ayu Agung Omika Dewi I Gusti Ayu Eka Wulandari I Gusti Ayu Emi Eka Yanti I Gusti Ngurah Darma Paramartha I Gusti Ngurah Putra Sudhiksa I Kadek Pande Putra Aditya I Kadek Sudiarta I Ketut Surya Aristya Atmaja I Komang Agus Trisna Adi Prayoga I Made Sindhu Yoga I Made Sudiksa I Nengah Wirsa I Putu Agus Yudiantara I Putu Dharmawan Pradhana I Putu Edward Narayana I Wayan Ramantha Ida Ayu Gde Meila Satyawati Manuaba Ida Ayu Pradnya Sasmita Ida Bagus Gede Okta Wismajaya Kadek Adyatna Wedananta Kadek Ayu Kreistya Dewi Ketut Tanti Kustina Komang Bagus Lanang Prabawa Komang Febriyanti Dantes Leni Setia Ningsih Maria Yunita Apriyati Martauli Rezki Munthe Mira Delviyani, Ni Putu Ngakan Nyoman Kutha Krisnawijaya Ni Kadek Inten Diana Sari Ni Ketut Arniti Ni Ketut Rasmini Ni Ketut Sari Adnyani Ni Luh Febby Satya Utami Ni Luh Putu Asriani Ni Made Kintan Widyaswari Ni Made Sukanadi Ni Putu Ananda Putri Ayu Ningrat Permata Dewi Ni Putu Ayu Dea Novi Yanti Ni Putu Eni Suwantari Ni Putu Lia Deniawati Ni Putu Nina Eka Lestari Ni Putu Pradnya Sugiantari Putri Ni Putu Suryawati Noer Fitriyah Pande Putu Adnyani Putu Agus Satria Putu Dian Puspita Rani Putu Irma Yunita Putu Wahyu Inspirawan Sarah Wulan Ramadhanti Suputra, Komang Yudi Tiffany Tanudijaya Valencia Elisabeth Christiany Wardani Wardani