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<![CDATA[IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRI HITA KARANA PADA KOPERASI ]]>
<![CDATA[Larasati, Made Deny Claudia]]>;
<![CDATA[Kustina, Ketut Tanti]]>
<![CDATA[ Valid Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM Mataram ]]>
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<![CDATA[This research was conducted at KSU. Kori Amerta Sedana. The purpose of this study was to determine the implementation of Corporate Social Responsibility (CSR) based on the concept of Tri Hita Karana (THK) at KSU. Kori Amerta Sedana. This study uses a qualitative approach with a case study method. Sources of data from this study, namely primary and secondary data sources in the form of interviews and documentation from cooperatives. Therefore, in this study, researchers themselves or assisted by others were the main data collection tools. In this study there were informants, namely CSR actors at KSU. Kori Amerta Sedana and other related informants. Data collection is done by interviews, non-participant observation, and documentation. The results of this study indicate that the implementation of CSR in KSU. Kori Amerta Sedana has been carried out in an integrated manner and there are 3 (three) main references related to the implementation of CSR based on the THK concept, namely CSR parhyangan, CSR pawongan, CSR palemahan]]>
<![CDATA[ANALISIS KEMITRAAN BANK DAN KOPERASI DALAM BENTUK LAYANAN BRANCHLESS BANKING UNTUKMENINGKATKAN PENDAPATAN KOPERASI ]]>
<![CDATA[Ketut Tanti Kustina, Ni Luh Putu Suci Aprilia Dewi]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 1 No. 1 (2019): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui kemitraan bank dan koperasi dalam bentuk layanan branchless bankingdalam upaya meningkatkan pendapatan koperasi. Dimana sebelumnya bank dan koperasi bersaing dalam menghimpunsimpanan masyarakat dan penyaluran kredit kepada masyarakat. Penelitian dilakukan di koperasiKSU. Mitra Karya Denpasar yang merupakan salah satu koperasi yang aktif mengimplementasikan layanan branchlesss. Penelitian ini menggunakan pendekatan teknik analisis kualitatif dengan metode study kasus dengan dilakukan pengumpulan data dengan metode dokumentasi, wawancara dan observasi partisipasi pasif. Hasil penelitian menjelaskandampak dari kemitraan dengan bank dalam bentuk layanan branchless banking, KSU. Mitra Karya dapat meningkatan pendapatan dari layanan branchless banking perbulannya rata-rata mencapai Rp2.000.000. Peningkatan pendapatan koperasi dapat dianalisis dari laporan keuangan koperasi yaitu pada perhitungan Sisa Hasil Usaha (SHU), terdapat akun pada laporan SHU yaitu pendapatan jasa lainnya yang mencatat seluruh fee yang diterima oleh koperasi dalam layanan branchless banking. Pendapatan jasa lainnya mengalami kenaikan terhitung dari koperasi menjadi agen bank dalam bentuk triwulan yaitu bulan Maret 2017 sampai dengan bulan Desember 2018. Kenaikan pendapatan yang dihasilkan dari fee layanan branchless banking ini, menyebabkan total pendapatan koperasi mengalami peningkatan.]]>
<![CDATA[PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) ]]>
<![CDATA[Suparsabawa, I Nyoman Raditya]]>;
<![CDATA[Kustina, Ketut Tanti]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This study aims to determine the effect of the implementation of good corporate governance andculture tri hita karana to managerial performance in nine Lembaga Perkreditan Desa (LPD) inNorth Kuta District. Types of data used in this study are primary and secondary data. Sampledetermination technique used in this research is saturated sampling technique by using questionnaire. The data testing technique used multiple linear regression with the first classicalassumption test consisting of normality test, multicolinearity test, and heteroscedasticity test.The results showed that the principles of good corporate governance (X1) and tri hita karana culture(X2) had a significant positive effect on LPD Managerial Performance in North Kuta District.Good corporate governance has important principles that must be implemented in each agencyas one form of corporate governance towards achieving a succession of agencies and gain highconfidence. Each value of the philosophy of tri hita karana must be a guideline to form a mentalattitude, work ethic and character of human resources noble character so that it can change theperformance of Lembaga Perkreditan Desa (LPD) grow better and gain public confidence. It issuggested that LPD in South Kuta Subdistrict and in Bali can make the principles of good corporategovernance and culture of tri hita karana as work guidance in LPD management.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN, SENSITIVITAS INDUSTRI, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Kustina, Tanti]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.1865.113-125
<![CDATA[Corporate Social Responsibility is a disclosed transparently and is expected to obtain legitimacy from the public. This study aims to determine the effect of Environmental Performance, Company Size, and Industry Sensitivity on the disclosure of Corporate Social Responsibility in Manufacturing Companies listed on the Indonesia Stock Exchange in 2015 - 2017. The technique of sample selection uses purposive sampling in 24 manufacturing companies. Data analysis techniques used in this study are the classic assumption test and multiple linear regression test. All variables are stated to be free from interference from classical assumptions. From the results of multiple linear regression test results f test obtained a significant value of 0,000 or <0.05. This means that Environmental Performance, Company Size, and Industrial Sensitivity in Manufacturing Companies listed on the Indonesia Stock Exchange have a significant simultaneous effect. Partial testing shows the results that the variable Environmental Performance and Industrial Sensitivity has a positive and significant effect on Corporate Social Responsibility while the Company Size variable has a negative influence on Corporate Social Responsibility.]]>
<![CDATA[Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan ]]>
<![CDATA[Gine Das Prena]]>;
<![CDATA[Putu Purnama Dewi]]>;
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[IGA Agung Omika Dewi]]>;
<![CDATA[I Nengah Wirsa]]>
<![CDATA[ STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Matana ]]>
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DOI: 10.33510/statera.2019.1.2.32-43
<![CDATA[This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company]]>
<![CDATA[Eksplorasi Persepsi Pelaku UMKM dan Pemahaman Akuntansi Terhadap Intensi Penggunaan SAK EMKM pada UMKM Bidang Perdagangan di Kota Denpasar ]]>
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[Ni Putu Linda Arya Pratiwi]]>
<![CDATA[ STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Matana ]]>
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DOI: 10.33510/statera.2022.4.1.59-70
<![CDATA[This study aims to 1) find out the effect of the variable perception of MSME actors on the intention to use SAK EMKM on MSMEs in the trade sector in Denpasar City and 2) find out the influence of the variable understanding of accounting on the intention to use SAK EMKM on MSMEs in the trade sector in Denpasar City. The research population is 11,126 business units. The research sample using the solvin formula resulted in 100 respondents who were SMEs in the trade sector in Denpasar City. The data was processed by multiple linear regression analysis. The results of the study suggest, 1) the perception variable of MSME actors has a positive and significant influence on the intention to use SAK EMKM in MSMEs in the trade sector in Denpasar City. 2) the variable of accounting understanding has a positive and significant influence on the intention to use SAK EMKM in MSMEs in the trade sector in Denpasar City. Keywords: Perception of MSME Actors, Accounting Understanding, Intention of Use, SAK EMKM]]>
<![CDATA[PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) ]]>
<![CDATA[I Nyoman Raditya Suparsabawa]]>;
<![CDATA[Ketut Tanti Kustina]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.30
<![CDATA[This study aims to determine the effect of the implementation of good corporate governance andculture tri hita karana to managerial performance in nine Lembaga Perkreditan Desa (LPD) inNorth Kuta District. Types of data used in this study are primary and secondary data. Sampledetermination technique used in this research is saturated sampling technique by using questionnaire. The data testing technique used multiple linear regression with the first classicalassumption test consisting of normality test, multicolinearity test, and heteroscedasticity test.The results showed that the principles of good corporate governance (X1) and tri hita karana culture(X2) had a significant positive effect on LPD Managerial Performance in North Kuta District.Good corporate governance has important principles that must be implemented in each agencyas one form of corporate governance towards achieving a succession of agencies and gain highconfidence. Each value of the philosophy of tri hita karana must be a guideline to form a mentalattitude, work ethic and character of human resources noble character so that it can change theperformance of Lembaga Perkreditan Desa (LPD) grow better and gain public confidence. It issuggested that LPD in South Kuta Subdistrict and in Bali can make the principles of good corporategovernance and culture of tri hita karana as work guidance in LPD management.]]>
<![CDATA[PERAN AUDIT INTERNAL DAN KOMITMEN MANAJEMEN DALAM PENERAPAN GOOD CORPORATE GOVERNANCE ]]>
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[Devy Leviyanthie Zulianto]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v2i1.179
<![CDATA[The purpose of this study to determine the extent to which the role of internal audit and management commitment in the implementation of Good Corporate Governance at the Denpasar Branch Office PT Bank QNB Indonesia Tbk. This research is research with descriptive qualitative method. Data collection techniques were conducted with interviews, and documentation studies. The results show that Good Corporate Governance is the underlying philosophy of corporate management based on GCG principles. Internal audit is a GCG tool in order for the bank to have compliance with all regulations at the office of Bank QNB denominational branch. The implementation is done periodically by the Internal Audit Unit and daily by internal control. The results are in the form of recommendations resulting from internal audits in improving the corporate governance process on risk, control, and performance management of the Bank Indonesia QNB company's organization. The role of management commitment is realized with the integrity of leadership in the implementation of Good Corporate Governance as defined in the vision, mission, organizational structure, standards and procedures and business activities of banks by all levels of bank organization, and such soft-structure of Bank QNB in implementing GCG.Keywords: Good Corporate Governance, Internal Audit, Management Commitment.]]>
<![CDATA[PENGARUH FEE BASED INCOME DAN TRANSAKSI E-BANKING TERHADAP PERUBAHAN LABA PADA PT. BANK PEMBANGUNAN DAERAH BALI ]]>
<![CDATA[Putu Ayuni Kartika Putri Suardana]]>;
<![CDATA[Ketut Tanti Kustina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v2i2.2079
<![CDATA[Pengaruh fee based income dan transaksi e-banking terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali. Penelitian ini dilatarbelakangi oleh bagaimana sebuah bank umum konvensional yang berstatus bank daerah menerapkan strategi meningkatkan jasa bank lainnya dengan memperbesar fee based income dan mengintensifkan transaksi e- banking sebagai langkah dalam memaksimalkan laba perusahaan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar kontribusi yang disumbangkan dari fee based income dan transaksi e-banking terhadap perubahan laba PT. Bank Pembangunan Daerah Bali. Penelitian ini menggunakan data primer dan data sekunder yang bersifat kuantitatif. Sampel yang digunakan dalam penelitian ini adalah Laporan Bulanan PT. Bank Pembangunan Daerah Bali periode 2014-2016. Teknik analisis data yang digunakan yaitu uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji statistik F dan uji statistik T. Hasil penelitian menunjukkan bahwa : 1) fee based income berpengaruh positif dan signifikan terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali, 2) transaksi e- banking berpengaruh positif tetapi tidak signifikan terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali. Koefisien regresi menunjukkan hasil positif dengan nilai 0,428 atau 42,8%. Hasil ini menunjukkan bahwa semaking tinggi fee based income dan semakin intensif transaksi e-banking maka semakin tinggi pula perubahan laba yang diperoleh.Kata Kunci: Fee Based Income, Transaksi E-Banking dan Perubahan Laba]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, JUMLAH KOMISARIS INDEPENDEN DAN BIAYA CSR TERHADAP KECEPATAN PELAPORAN LAPORAN KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESI ]]>
<![CDATA[Gine Das Prena]]>;
<![CDATA[Millawati Milawati]]>;
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[I Gusti Ayu Agung Omika Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v3i1.2094
<![CDATA[Pengaruh ukuran perusahaan, jumlah komisaris independen dan biaya CSR terhadap kecepatan pelaporan laporan keuangan pada perusahaan otomotif dan komponen yang terdaftar di bursa efek Indonesia. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Ukuran Perusahaan, Jumlah Komisaris Independen dan Biaya Corporate Social Responsibility CSR terhadap Penyampaian Cepat Laporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Data penelitian ini menggunakan data sekunder dari laporan keuangan Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah 12 perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Kata Kunci: Ukuran Perusahaan, Jumlah Komisaris Independen, Biaya Corporate Social Responsibility (CSR) dan Kecepatan Pelaporan Laporan]]>
