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Riasning, Ni Putu
Universitas Warmadewa
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Sari, Pande Made Yani Indah; Riasning, Ni Putu; Rini, Gst Ayu Intan Saputra
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.372 KB)

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Pande Made Yani Indah Sari; Ni Putu Riasning; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i2.603

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.
PEMBERDAYAAN INDUSTRI RUMAH TANGGA JAJAN BANTEN DI DESA UBUNG KAJA-DENPASAR I Nyoman Senimantara; Anak Agung Bagus Amlayasa; Ni Putu Riasning
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.3277

Abstract

This religious culture is inseparable from the element of beauty and uniqueness of the ceremony (Banten) which is offered every time the ceremony takes place. The main element in every ceremony is the presence of sampyan (decoration of the leaves), fruit, and Banten snacks. It has become a culture in Bali that the offerings made always use snacks as a compliment. There are various types of Banten snacks, such as sun snacks, satuh, kaliadrem, and many more. However, what must be in every offering is snack uli (Jaja Uli) and Begina. IRT Jaja Uli Asanadi's business focuses on Jaja uli and this is an effort to preserve traditional snacks as a complement to the offering element in every yadnya ceremony. During this business, various problems can be identified that befall partners, namely the lack of purchasing power of partners in purchasing equipment resulting in low production activities, partners do not yet have an understanding regarding how to market products, where so far partners are still using the word-of-mouth marketing system. As a result of this PKM activity, partners are given education about how to market products only. Promotional programs through the affixing of business stickers can easily remember the business name and phone number, making it easier to place an order.
Pemberdayaan Kewirausahaan Dan Pelatihan Penyusunan Laporan Keuangan Bagi Komunitas Usaha Minuman Cendol Di Desa Peguyangan Denpasar I Nyoman Senimantara; Ni Putu Riasning; Anak Agung Bagus Amlayasa
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.776

Abstract

Selected:UMKM memiliki kontribusi yang besar dalam menyediakan lapangan pekerjaan dan pendapatan bagi masyarakat Indonesia. Selain itu, UMKM juga memegang peranan yang signifikan dalam perekonomian seperti penyerapan tenaga kerja, meningkatkan pembentukan Produk Domestik Bruto (PDB), nilai ekspor dan nilai investasi nasional. Peran UMKM sangat strategis dalam pembangunan ekonomi nasional. Salah satu UMKM yang berkntribusi adalah usaha minuman cendol. Keberadaan mitra yang terletak di Desa Peguyangan Kecamatan Denpasar Utara, pada umumnya dikelola secara mandiri. Masalah umum yang dihadapi mitra saat ini adalah dalam mengembangkan usahanya menjadi lebih besar. Produktivitas usaha mitra belum sepenuhnya memenuhi kriteria pasar, sebab dalam ukuran produktivitas usaha mitra tidak didukung dengan sumber daya pengetahuan dan tata kelola keuangan yang baik. Kredit usaha yang disalurkan mitra kepada pihak Bank selaku lembaga penyandang dana terbesar, belum bisa memenuhi tahapan-tahapan ataupun syarat-syarat wajib yang diserahkan oleh pihak bank terkait penyusunan laporan keuangan yang akuntabel dan transparan. Sehubungan dengan adanya permasalahan mitra, maka orientasi program adalah memberikan pendidikan dan pelatihan kepada mitra sebagai pelaku usaha mikro/jasa layanan, agar mampu menyusun laporan keuangannya secara mandiri dan bertanggung jawab. Sehingga kemampuan modal mitra usaha mikro/jasa layanan layak mengembangkan usahanya. Adapun solusi yang ditawarkan oleh pihak pelaksana pengabdian kepada masyarakat adalah penyusunan pelatihan laporan keuangan dengan teknik pembukuan sederhana. Penerapan IPTEKS yang dimaksudkan dalam kegiatan ini untuk membantu para pelaku usaha dalam mengelola keuangan usahanya secara mudah. Dengan maksud dan tujuan diberikannya pelatihan penyusunan laporan bagi mitra ini dapat membantu pelaku usaha dalam mengelola lalu-lintas keuangannya secara profesional. Adapun hasil dari kegiatan pengabdian ini adalah mitra memiliki pengetahuan dan pemahaman mengenai manajemen keuangan serta mampu menyusun laporan keuangan usahanya.
Pemberdayaan Industri Tedung Bali Di Banjar Serangan, Mengwi Kabupaten Badung Azis, Ita Sylvia Azita; Meitri, Ida Ayu Sri; Riasning, Ni Putu
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1178

Abstract

Adat, budaya, tradisi, dan upakara keagamaannya merupakan beberapa ciri khas yang membuat masyarakat Hindu Bali dikenal. Diperlukan berbagai bentuk dan jenis produk sarana upakara dengan segala fungsinya untuk mendukung berbagai upakara yang diadakan masyarakat Hindu di Bali. Salah satu contoh sarana upakara keagamaan menjadi identitas budaya Hindu di Bali adalah Tedung. Tedung merupakan salah satu jenis sarana upakara keagamaan khususnya di Bali, memiliki beberapa bentuk, ukuran, warna, fungsi dan istilah yang beragam. Meningkatnya kebutuhan dan daya tarik terhadap tedung baik untuk masyarakat lokal maupun wisatawan membuka peluang untuk para pengrajin tedung dalam mengembangkan usaha serta kreativitas menciptakan karya baru yang lebih artistik dan menarik. Mitra pada kegiatan pemberdayaan masyarakat ini adalah Bapak I Putu Anom Kartana yang merupakan pemilik UKM Wahdar Tedung Bali yang beralamat di Br. Serangan, Mengwi, Badung. Permasalahan yang dihadapi mitra saat ini adalah masih menggunakan jasa pihak ketiga untuk menjahit kain tedung karena mesin jahit sudah tua serta lama waktu produksi karena terdapat mesin yang rusak serta pemasaran masih berpatokan secara offline Mengacu pada kendala yang dihadapi tersebut, maka akan dilakukan kegiatan pemberian alat bantu produksi berupa mesin jahit dan mesin bor sehingga produksi bisa dilakukan lebih cepat dan dikelola sepenuhnya oleh mitra serta pelatihan pembuatan dan penggunaan media sosial Instagram untuk pemesanan online.
PEMBERDAYAAN KEWIRAUSAHAAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KOMUNITAS USAHA MINUMAN CENDOL DI DESA PEGUYANGAN DENPASAR Senimantara, I Nyoman; Riasning, Ni Putu; Amlayasa, Anak Agung Bagus
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/kft4ys71

Abstract

The existence of partners located in Peguyangan Village, North Denpasar District, are generally managed independently. The common problem faced by partners today is in developing their business to become bigger. Partner business productivity has not fully met the market criteria, because in measuring the productivity of partner businesses it is not supported by knowledge resources and good financial governance. Business loans proposed by partners to the Bank as the largest funding institution, have not been able to fulfill the stages or absolute requirements put forward by the bank regarding the preparation of accountable and transparent financial reports. In connection with partner problems, the orientation of the program is to provide education and training to partners as micro/service business actors, so that they are able to prepare their financial reports independently and responsibly. So that the capital capabilities of micro business partners/services are feasible to develop their business. The solution offered by the executor of community service is training in preparing financial reports using simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist business actors in managing their business finances easily. With the intent and purpose of providing training on preparing reports for these partners, it can assist business actors in managing their financial traffic in a professional manner. The results of this community service activity are partners who have knowledge and understanding of financial management and are able to prepare financial reports for their business.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI DI KOTA DENPASAR Ni Putu Riasning; Luh Kade Datrini; I Made Wianto
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.9.1.2017.50-56

Abstract

Abstract The research is aimed at: 1).testing the effect of ntellectual Quotient, Emotional Quotient and Spiritual Quotient, on ethichal attitudes of university accounting student simultaneously or partially at Denpasar; 2). Testing variable that has dominant effectt. The type research is explanatory research. Analysis method to test the hypothesis is by using multiple linier regression, simultaneous test and partial test. The data consist of primer, data with a total 100 respondents which determined by using simple purposive sampling. The result of multiple regression test shows that by using simultaneous or partial test indicated the Intellectual Quotient, Emotional Quotient, and Spiritual Quotient variable have positive and significant effect towards student ethical attitudess. And based on partial test showed that the Spiritual Quotient variable has the most dominant effect towards student ethical attitudes. Keywords: intellectual intelligence, emotional and spiritual intelligence, ethics, ethichal attitudes Abstrak Penelitian ini bertujuan untuk: 1) .menguji efek ntellectual Quotient, Emotional Quotient dan Spiritual Quotient, pada Universitas akuntansi secara bersamaan atau sebagian di Denpasar; 2). Menguji variabel yang memiliki efek dominan. Jenis penelitian adalah penelitian deskriptif. Metode analisis untuk menguji hipotesis ini adalah dengan menggunakan beberapa regresi linier, uji simultan dan uji parsial. Data terdiri dari primer, data dengan total 100 responden yang ditentukan dengan menggunakan sampling purposive sederhana. Hasil beberapa tes regresi menunjukkan bahwa dengan menggunakan simultan atau parsial tes menunjukkan ntellectual Quotient, Emotional Quotient dan Spiritual Quotient variabel memiliki efek positif dan signifikan terhadap sikap etis mahasiswa. Dan berdasarkan tes parsial menunjukkan bahwa variabel Spiritual Quotient memiliki efek yang paling dominan terhadap sikap etis siswa. Kata Kunci: Kecerdasan Intelektual, Kecerdasan Spiritual dan Emosional, Etika, Sikap Etis
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Ni Luh Putu Normadewi Abdi Pradnyani; Ni Putu Riasning; Luh Kade Datrini
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.9.2.2018.63-70

Abstract

ABSTRACT The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Luh Putu Normadewi A.P; Ni Putu Riasning; Luh Kade Datrini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 2 No. 1 (2018)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.2.1.2018.34-44

Abstract

The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
Pelaksanaan Perjanjian Pinjaman Yang Memuat Klausula Baku Pada Koperasi Simpan Pinjam Bersinar Pesanggaran I Made Sara; I Wayan Kartika Jaya Utama; A.A.Media Martadiani; Ni Putu Riasning; Ni Gusti Agung Ayu Wulan Ananda Pratiwi; I Made Abdi Nassa Jayantara; I Kadek Darmawan
Postgraduated Community Service Journal Vol. 5 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.2.2024.57-63

Abstract

The Bersinar Pesanggaran Savings and Loan Cooperative (KSP) is located in Pedungan Village, South Denpasar District, Denpasar City which is engaged in banking. The development of credit at KSP Bersinar Pesanggaran has increased not so significantly from 2021-2023, while the number of non-performing loans has increased a lot in 2021 to 2023. Service at KSP Bersinar Pesanggaran begins by conducting observations and interviews with the Cooperative Management by using socialization, training and mentoring methods to employees regarding good credit receipt procedures in accordance with applicable procedures and provisions in order to avoid non-performing loans not increasing in the future in order to overcome the problems faced by partners. In its implementation, it was explained the classification of the collectibility status of banking loans in accordance with Financial Services Authority Regulation Number 40/POJK.03/2019 and to handle non-performing loans can be done through prevention, handling and backup methods. The expected end result of this activity is to help partners in preventing and avoiding the increase in non-performing loans.
Co-Authors A.A. Media Martadiani, A.A. Media Ach. Faruq Anak Agung Bagus Amlayasa Anggun Claudia Melgiana Azis, Ita Sylvia Azita Datrini, Luh Kade I Dewa Ayu Mita Andriani B I Gusti Ayu Intan Saputra Rini I Kadek Agus Krisna Adinata I Kadek Darmawan I Made Abdi Nassa Jayantara I Made Samjaya RAJISTHA I Made Sara I Nyoman Senimantara I Nyoman Senimantara I Wayan Kartika Jaya Utama I Wayan Rupa I.B Made Putra Manuaba Indriyani, Ni Made Vita Kawisana, Putu Gede Wisnu Permana Kunigunda Hoar Tae Nahak Luh Putu Normadewi A.P Marcelinus Surya Ady Purwanto Meitri, Ida Ayu Sri Ni Gusti Agung Ayu Wulan Ananda Pratiwi Ni Kadek Putri Purnamadewi Ni Luh Putu Normadewi Abdi Pradnyani Ni Luh Rai Sri Wahyuni Ni Nengah Seri Ekayani Ni Putu Ayu Rizky Pradnyawati Ni Putu Yuni Astari Nyoman Pongga Wikantha Pande Made Yani Indah Sari Partiwi Dwi Astuti Putra, I Made Wianto Rini, Gst Ayu Intan Saputra Sari, Pande Made Yani Indah Senimantara, I Nyoman