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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Ilmiah Akuntansi dan Bisnis Accounting Profession Journal (APAJI) JAKED Journal of Applied Sciences in Accounting, Finance, and Tax Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Nexus Synergy: A Business Perspective SENEMA Jurnal Analisis Bisnis Ekonomi
I Dewa Made Endiana
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PEMANFAATAN MEDIA SOSIAL SEBAGAI SARANA PENGEMBANGAN BISNIS DAN PENGGUNAAN MICROSOFT EXCEL DALAM PENYUSUNAN PEMBUKUAN PADA UMKM “MULA RASA” I Dewa Made Endiana; Kadek Meita Nabila Putri
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Perkembangan UMKM kini semakin berjalan merata baik di kota-kota besar maupun kota kecil di Indonesia. Hal ini disebabkan oleh adanya kemajuan teknologi, para pelaku usaha kini bisa memulai bisnisnya dan mengembangkannya melalui bantuan teknologi. Salah satu UMKM yang berkembang di Kabupaten Gianyar yaitu “Mula Rasa”. UMKM Mula Rasa merupakan salah satu usaha yang menyediakan makanan dan minuman di kabupaten Gianyar tepatnya di Singapadu, Sukawati, Kabupaten Gianyar, Bali. Pada UMKM Mula Rasa terdapat beberapa masalah yang terjadi khususnya pada penjualan yang masih belum mencapai target yang telah ditentukan dan pemilik menyatakan jangkauan pemasarannya belum cukup luas. Solusi yang dapat diberikan adalah melakukan pelatihan pembuatan sistem laporan keuangan sederhana dengan Microsoft Excel, mensosialisasi kepada mitra dalam pembuatan konten promosi untuk media sosial guna pengembangan usaha, serta membantu mitra dalam medesain logo dan stiker untuk kemasan take away. Metode yang digunakan yaitu, tahap observasi, tahap wawancara, tahap penerapan program kerja (sosialisasi, komunikasi, dan pendampingan secara langsung). Ketercapaian dari kegiatan ini adalah mitra dapat melakukan sistem pencatatan keuangan dengan menggunakan microsoft exel dan tidak menggunakan sistem manual, membuat konten promosi untuk sosial media sehingga mempermudah dan menarik konsumen atau pembeli, serta mampu dalam mendesain logo usaha sekaligus stiker kemasan take away untuk produk yang akan dipasarkan.
STRATEGI PENINGKATAN PEMASARAN DAN PENJUALAN PRODUK MELALUI SHOPEE & SOSIAL MEDIA I Dewa Made Endiana; Anak Agung Bagus Rama Saputra
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Business developments are currently growing very rapidly, MSMEs must follow advances in information technology with the aim of expanding markets and increasing sales. The advancement of information technology is through online sales. MSME players who want to build their business online can take advantage of social media. Judging from the existing reality, the ARA GIFT FLORIST store experiences very tight sales competition because it is located in the middle of the market. Apart from that, offline sales that are less effective due to limited store operating hours are also one of the causes of the decline in sales turnover at the ARA GIFT FLORIST store. As well as a lack of knowledge about digital marketing, it is difficult for the ARA GIFT FLORIST store business to develop.
Firm Value in Indonesia's Energy Sector: Financial Performance, Ownership, Dividends, and CSR (2020 – 2023) Febriyanti, Ni Kadek Ari; Kumalasari, Putu Diah; Endiana, I Dewa Made; Anggreni, Ni Kadek Ayu; Suadepi, Ni Luh Made Yunik
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4108

Abstract

This study investigates the determinants of firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research focuses on the influence of financial performance, managerial ownership, dividend policy, and Corporate Social Responsibility (CSR) on firm value. Financial performance is measured using the Debt-to-Equity Ratio (DER) and Earnings per Share (EPS). Data from selected companies were analyzed through multiple linear regression to identify the extent to which these factors contribute to firm value. The findings indicate that managerial ownership and dividend policy exert a positive and significant effect on firm value, suggesting that effective managerial control and consistent shareholder returns enhance investor confidence. Conversely, DER, EPS, and CSR show no significant influence, implying that capital structure, profitability per share, and CSR activities did not directly drive firm value in this sector during the observed period. These results highlight the importance of ownership structure and dividend strategies in strengthening firm value.
Peran Sustainability Reporting pada Kinerja Keuangan dan Nilai Perusahaan Endiana, I Dewa Made; Sunarsih, Ni Made
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 11 No 2 (2025): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v11i2.696

Abstract

Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders both internal and external. This research aims to analyze the influence of Sustainability Reports on Financial Performance as proxied by Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and Company Value as measured by Tobin's Q in non-financial companies listed on the Indonesia Stock Exchange in 2021-2023.The population in this research is 376 non-financial companies listed on the Indonesia Stock Exchange in 2021-2023. The sample for this research was 35 companies determined based on the purposive sampling method. The analysis technique used in this research is Simple Linear Regression.The results of this research show that the Sustainability Report on Financial Performance which is proxied by the Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and firm value has a positive effect.
Types of intelligence, ethics and time budget pressure on auditor performance Endiana, I Dewa Made; Putu Diah Kumalasari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.23-32

Abstract

Auditor performance is the result of work completed by an auditor in carrying out the tasks assigned to him. It depends on the auditor's skill, experience, and commitment to the task at hand. Good auditor performance can be produced if an auditor is able to pay attention to the factors that can influence it. Intellectual intelligence, emotional intelligence, spiritual intelligence, work ethics, and time budget pressure are several factors that can influence auditor performance. With the inconsistencies that occur in the results of research that has been conducted, this research aims to re-examine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, work ethic, and time budget pressure on the performance of auditors at public accounting in Bali. This research was conducted at 19 public accounting in Bali. The sampling technique used is a saturated sampling technique, which is a technique for determining a sample if all members of the population are used. Respondents in this research were 71 auditors, consisting of junior auditors, senior auditors, and managers. The data analysis technique used is the multiple linear regression analysis technique. The research results show that intellectual intelligence, emotional intelligence, and spiritual intelligence have no effect on auditor performance. Meanwhile, work ethic and time budget pressure have a positive effect on auditor performance.
STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA Endiana, I Dewa Made
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i2.2614

Abstract

The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange.
PENGEMBANGAN UMKM PRODUK EKSPOR ROOM DIVIDER DARI ASPEK PRODUKTIVITAS PRODUKSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Ni Luh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
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.9.2.2018.33-39

Abstract

Abstract Science Program for Export Products is done at Diva Lamp located in Banjar Sapat Village Tegalalang Gianyar and OMG Lamp in Banjar Gentong Desa Tegalalang Gianyar Regency. Handicraft products produced in the form of room divider that is various kinds of room and interior partitions made of natural materials. The targeted output outcomes include separation of production space planning and product storefront space because in the production room, the laying of facilities such as machinery and work equipment is more permanent, while the product is more neatly arranged so as to create a representative atmosphere for customers. A good layout will provide larger outputs with the same or fewer costs, smaller man hours, and / or reduced working hours. Output is no less important is the procurement of acrylic printing machine. Procurement is expected to reduce the price of production and the length of time the completion of the product so that the resulting product can compete in the market. Improvements in management, bookkeeping, and marketing are done with the aim that administratively UMKM operational can be better organized so that it is easier in planning process, supervision and decision making. In terms of marketing is expected to add a marketing model so that market share can be absorbed more leverage. Keywords: room divider, room partition
PENGEMBANGAN UMKM DARI PERSPEKTIF PENGEMBANGAN TEKNOLOGI INFORMASI AKUNTANSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Siluh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.161-167

Abstract

The Export Product Development Program (PPPE) is carried out on the Diva Lamp in Banjar Sapat, Tegalalang Village, Gianyar Regency and OMG Lamp located in Banjar Gentong, Tegalalang Village, Gianyar Regency. The craft products produced are room dividers, which are various types of room and interior partitions made from natural materials. The targeted output includes planning the separation of production space and product storefront space because in the production room, laying out facilities such as machines and work equipment is more permanent while the product storefront is more neatly arranged so that it creates a representative atmosphere for the customer. larger output with the same or fewer costs, smaller man hours, and or reduced machine working hours. Procurement is expected to reduce production prices and the length of time for completion of products so that the products produced can compete in the market. Improvements in terms of management, bookkeeping and marketing are carried out with the aim that administratively the operation of MSMEs can be more neatly organized so that it is easier in the process of planning, supervision and decision making. In terms of marketing, it is expected to add to the marketing model so that market share can be absorbed more optimally.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN) Putu Ayu Yohana Putri; I Dewa Made Endiana
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): 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.11.2.2020.179-189

Abstract

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.
PERAN KARAKTER AUDITOR TERHADAP KUALITAS AUDIT Ni Nyoman Ayu Suryandari; I Dewa Made Endiana
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): 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.13.1.2021.113-121

Abstract

Pemakai laporan keuangan mengandalkan jasa Kantor Akuntan Publik dalam menilai keandalan laporan keuangan suatu perusahaan karena tidak mungkin pemakai melakukan pemeriksaan terhadap laporan keuangan di setiap perusahaan. Kantor Akuntan Publik adalah suatu usaha jasa yang diyakini mempunyai kemampuan dalam menjembatani kepentingan perusahaan dengan stakeholder. Kepercayaan tersebut menuntut auditor untuk dapat melakukan audit yang bebas dan tidak memihak agar menghasilkan kualitas audit yang baik. Akibat adanya research gap dari peneliti terdahulu maka penelitian ini menggunakan variabel moderasi berupa etika auditor. Penelitian ini bertujuan untuk membuktikan pengaruh kompetensi dan independensi seorang auditor terhadap kualitas auditnya dengan etika auditor sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali yaitu 13 Kantor Akuntan Publik dengan sampel 93 responden dengan kriteria responden adalah berpengalaman kerja minimal satu tahun. Kuesioner yang digunakan dalam analisis data berjumlah 41 kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Hasil penelitian ini membuktikan bahwa: (1) kompetensi seorang auditor mampu berperan meningkatkan kualitas audit. (2) independensi seorang auditor tidak berperan dalam meningkatkan kualitas audit. (3) etika auditor tidak dapat memoderasi hubungan kompetensi auditor dan kualitas audit. (4) etika auditor juga tidak dapat memoderasi hubungan antara independensi auditor dan kualitas audit.
Co-Authors Adella, Made Priska Anak Agung Bagus Rama Saputra Anggreni, Ni Kadek Ayu Beloan, Bertha Carolus Askikarno Palalangan Desak Putu Devi Ardilia Dwi Rusjayanthi, Dwi Eka Hanifah Javanillah Sari Febriyanti, Ni Kadek Ari Gusti Ayu Fitri Cahyani I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti I Gusti Putu Eka Rustiana Dewi I Komang Sandikara Rantun I Komang Suryadnya Diputra I Putu Wahyu Dwinata JS I Wayan Wahyu Kharisma Ida Ayu Nirma Prameswari Ida Bagus Putra Astika K. Budiartha Kadek Apriada, Kadek Kadek Meita Nabila Putri Luh Komang Merawati Made Priska Adella Ni Kadek Ayu Suryanita Dewi Ni Kadek Septiari Ni Ketut Ayu Krisnayanti Ni Luh Gede Dewi Sariani Ni Luh Nyoman Sherina Devi Ni Luh Putu Natha Primadewi Ni Made Sunarsih Ni Nengah Tri Oktafia Ni Nyoman Ayu Suryandari Ni Putu Ariani Ni Wayan Lilik Amelia Putra, I Putu Mega Juli Semara Putu Ayu Yohana Putri Putu Diah Kumalasari Putu Diah Kumalasari Putu Doddy Heka Ardana Rana Prasta, I Putu Agus Siluh Putu Natha Primadewi Suadepi, Ni Luh Made Yunik Suardyana, Luh Kalpika Jyunda A. Sudane, Gede Agus