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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL EKSBIS JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Synergy and Society Service Journal Research of Accounting Journal Research of Management Majalah Bisnis & IPTEK Jurnal Mosaik Hospitaliti
Made Yudi Darmita
Universitas Triatma Mulya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN SUSTAINABILYTY ACCOUNTING TERHADAP NILAI PERUSAHAAN Wahyu Agustini; Komang Fridagustina Adnantara; Made Yudi Darmita
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.102

Abstract

This study aims to obtain empirical evidence regarding the effect of investment opportunity sets, managerial ownership, and sustainability accounting on firm value in manufacturers listed on the Indonesia Stock Exchange in 2019-2021 because several previous studies have shown inconsistent results. The value of the company is very important because it can affect the perception of investors towards the company so that the company will have more convenience in obtaining funds from investors. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method so as to get 19 companies as a research sample with a total of 57 companies. The data analysis technique used in this study uses multiple linear regression. The test results show that the investment opportunity set has an effect on firm value. Managerial ownership affects the firm value. Sustainability accounting affects the firm value.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI Kadek Ari Widianti; Made Yudi Darmita; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.106

Abstract

The reason for this study was to decide the impact of liability bookkeeping and spending plan interest on the adequacy of creation cost control at PT Medina Debeuz Indah. This kind of exploration utilizes a quantitative methodology. The populace in this study were 37 individuals. Examining utilizing immersed testing technique. This is done on the grounds that the populace is moderately little. The example in this study was that all individuals from the populace were tested, specifically supervisors and staff of the money and bookkeeping division, so an example size of 37 individuals was gotten. The information examination strategies utilized are clear measurements, legitimacy and unwavering quality tests, old style suppositions, different straight relapse, fractional t factual tests utilizing the SPSS application. The consequences of this study show that to some extent responsibility bookkeeping affects the viability of creation cost control. While Spending plan Investment fundamentally affects the Viability of Creation Cost Control.
Pemahaman Akuntansi dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Susanti, Sri; Darmita, Made Yudi; Dewi, Tiara Kusuma
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2387

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara pemahaman akuntansi dan pemanfaatan Sistem Informasi Akuntansi (SIA) terhadap kualitas laporan keuangan di STIKes Wira Medika Bali. Teknik penentuan sampel yang digunakan adalah purposive dengan jumlah sampel sebanyak 36 responden yang merupakan karyawan STIKes Wira Medika Bali. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman akuntansi dan pemanfaatan SIA memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan di STIKes Wira Medika Bali, baik secara parsial maupun simultan. Hal ini mengindikasikan bahwa tingkat pemahaman akuntansi serta efektivitas pemanfaatan SIA memiliki peranan penting dalam memengaruhi kualitas laporan keuangan di STIKes Wira Medika Bali. Kesimpulannya, peningkatan pemahaman akuntansi dan pemanfaatan SIA dapat menjadi strategi yang efektif dalam meningkatkan kualitas laporan keuangan di STIKes Wira Medika Bali. Hal ini memiliki implikasi penting bagi manajemen untuk memperhatikan pengembangan kompetensi akuntansi serta optimalisasi penggunaan SIA guna meningkatkan akurasi dan relevansi informasi keuangan yang disajikan dalam laporan keuangan.
PENGARUH KOMUNIKASI INTERNAL DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. INDOMARCO PRISMATAMA CABANG BALI Katerina Dewi Ramadani; I Made Yudi Darmita; Laras Oktaviani
Journal Research of Management Vol. 5 No. 1 (2023): Journal Research of Management (JARMA)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.v5i1.110

Abstract

This study aims to determine and analyze the effect of internal communication and work discipline on employee performance at PT. Indomarco Prismatama Bali Branch. The sampling technique used in this study is Proportionate Stratified Random Sampling because it has members who are not homogeneous and proportionally stratified. The data collection technique used was a questionnaire distributed to 76 respondents. The analysis techniques in this study were descriptive analysis, validity and reliability tests, classic assumption tests, multiple linear regression tests, t-test analysis, and dominance/contribution tests (coefficient beta). Multiple linear regression analysis using SPSS 26 for windows software. The results of this study indicate that: Internal communication (X1) has a partially positive and significant effect on employee performance (Y) at PT. Indomarco Prismatama Bali Branch. Work discipline (X2) has a positive and significant effect partially on employee performance (Y) at PT. Indomarco Prismatama Bali Branch. Internal communication variable (X1) has a dominant influence of 0.414 on employee performance (Y) at PT. Indomarco Prismatama Bali Branch, because it has a larger value of standardized coefficients beta. The implication of this research is that the company is expected to pay close attention to internal communication and employee work discipline in order to improve employee performance at the company in the future.
A Bibliometric Analysis of Integrated Management System Research in The Electricity Business: Trends and Future Research Irvan Khairil Solin; Made Yudi Darmita; Sandra Hendhana; RR Nindita Sri Kusumoretno
Majalah Bisnis & IPTEK Vol. 16 No. 2 (2023): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/en64as94

Abstract

Numerous studies have investigated integrated management system (IMS) practices in various businesses. However, bibliometric analysis in this field is still underdeveloped, particularly in the electricity business. The purpose of this study is to identify current research trends and provide recommendations for future research through bibliometric analysis of IMS research in the electricity business. The research sample included 43 papers obtained from scientific papers published in the Scopus database. Following the research findings, this study contributes by proposing future research and research trends for IMS practices in the electricity business.
PENDAMPINGAN BADAN USAHA MILIK DESA (BUMDES) DALAM OPTIMALISASI POTENSI DESA DI DESA CEPAKA TABANAN-BALI I Nengah Aristana; I Made Yudi Darmita; I Putu Bagus Suthanaya; Putu Agus Prayogi
Synergy and Society Service Vol. 1 No. 2 (2021): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.065 KB) | DOI: 10.51713/save.v1i2.48

Abstract

Community service that is carried out has a purpose, namely it is expected to be able to provide benefits in the form of increasing entrepreneurial practices, related; maximizing potential, management capabilities, understanding business plans and their implementation, as well as increasing the ability to collaborate with external parties. In addition, it can improve business management that has been running and improve the quality of records owned. The methods used are 1) the presentation method is used to deliver detailed material and examples related to entrepreneurship, 2) the discussion method, 3) the simulation method and operational assistance. The activity was attended by the Cepaka Village BUMDes management/manager. Based on the assistance provided and observations, it can be seen that the participants followed and responded positively to each given program. Furthermore, they feel this assistance is very useful to assist them in carrying out their business operations.
PENGEMBANGAN POTENSI DESA CEMAGI KECAMATAN MENGWI KABUPATEN BADUNG DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT I Made Hedy Wartana; Made Yudi Darmita; Gde Herry Sugiarto; Desak Made Purnama Dewi
Synergy and Society Service Vol. 2 No. 2 (2022): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v2i2.63

Abstract

Cemagi Village is one of the villages in the Mengwi sub-district, Badung district, which has a coast. The people of Cemagi village have various professions, namely those who work in the agricultural sector, as breeders, work in the tourism sector, fisheries, as MSME actors and so on. .. In Cemagi Village there are several financial institutions that have an important role in supporting the economy in Cemagi Village. Cemagi Village has a geographical location that is very easy to reach because it is the route to the Tanah Lot Temple tourist attraction in Tabanan. In the village of Cemagi, several inns and villas have also been built. Local residents have started making inns and some are contracting out their land to build villas which will later be rented out to tourists. Seeing the conditions and existence of the Cemagi village, Cemagi village has great prospects to be developed into a tourist area in order to improve the community's economy. The methods used in this community service are counseling and mentoring methods so that there is direct interaction with MSME actors in Cemagi village, Managers of Financial Institutions in Cemagi village, Cemagi Village Communities and Cemagi village government. The problems found in Cemagi village include: 1) The MSME empowerment in Cemagi village has not been maximized in the development of Cemagi Village as a tourist destination. 2) The utilization of financial institutions in Cemagi village has not been optimal to support the capital of MSME actors in Cemagi village. 3). Management of Mengening Beach and Seseh Beach is not yet optimal as an attraction for tourists. In implementing this community service program, the executors immediately go down to the location to directly see the conditions in the field and coordinate and discuss the problems faced by partners in Cemagi village. their villages and being able to do good cooperation with financial institutions in Cemagi village and more organized Mengening Beach and Seseh Beach by optimizing cooperation with stake holders so that Mengening Beach and Seseh Beach can be managed optimally so that they are more attractive for tourists to visit
Pengaruh Media Sosial Instagram dan Review Terhadap Jumlah Penjualan di Bull’s Coffee Jimbaran Yatami, Ni Komang Dewi; Darmita, Made Yudi; Dewi, Desak Made Purnama
Jurnal Mosaik Hospitaliti Vol. 4 No. 2 (2022): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jmh.2022.4232

Abstract

The problem raised in this study is whether Instagram social media (X1) and reviews (X2) have an effect on Sales (Y) at Bull's Coffee Jimbaran. How big is the influence of social media Instagram (X1) and reviews (X2) on sales (Y) at Bull's Coffee Jimbaran? The population in this study amounted to 100 people. The data analysis techniques used were the validity test, reliability test, classical assumption test, multiple linear regression analysis, T-test, and F test. The analysis results showed the regression model Y = 11.628 + 0.266X1 + 0.276X2. The conclusion obtained is that social media Instagram (X1) partially has a positive and significant influence on sales (Y) at Bull's Coffee Jimbaran which shows b1X1 which has a positive value. Both reviews (X2) partially have a positive and significant effect on sales (Y) in Bull's Coffee Jimbaran employees, this can be seen in the positive b2X2 coefficient, the three data used prove social media Instagram (X1) and reviews (X2) together have a positive and significant effect on sales (Y).
Co-Authors Ayu Kade Restu Pebrianti Dewi CLARA ALVERINA Desak Made Purnama Dewi Desak Made Purnama Dewi Dewiwati Sujadi Efifania Diah Pramesti Evevdido Dos Santos Gde Herry Sugiarto Gde Herry Sugiarto Asana Gusti Ayu Made Karmila Helena I Gst Ayu Putu Pusparini I Gede Dicky Yoga Pratama I Gusti Ayu Intan Iswari I Kadek Diarta I Ketut Yudana Adi I Ketut Yudana Adi I Komang Janur Artha Yasa I Nengah Aristana I Putu Bagus Suthanaya Irvan Khairil Solin Irvan Khairil Solin Kadek Ari Widianti Katerina Dewi Ramadani Komang Fridagustina Adnantara Komang Meliawati Kukuh Rian Setiawan Kukuh Rian Setiawan Laras Oktaviani Luh Gede Putri Kusuma Pekerti Made Christin Dwitrayani Made Hedy Wartana Ni Kadek Ayu Fitriani Ni Kadek Trisna Dewi Ni Ketut Dian Pratiwi Ni Komang Ayu Tulus Sawitri Ni Made Christina Gariyasa Ni Made Ernila Junipisa Ni Made Wiwekandari Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Aris Radithiya Dewi Oktavia Magdalena Putu Agus Prayogi RR Nindita Sri Kusumoretno RR Nindita Sri Kusumoretno Sandra Hendhana Sri Susanti Tiara Kusuma Dewi Tiara Kusuma Dewi Tiara Kusuma Dewi, Tiara Kusuma Wahyu Agustini Woro Utari Yatami, Ni Komang Dewi