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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Erudio: Journal of Educational Innovation MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Warmadewa Management and Business Journal (WMBJ) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah eCo-Buss JAZ: Jurnal Akuntansi Unihaz Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) Jurnal Bina Bangsa Ekonomika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Financial and Tax Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EDUCTUM: Journal Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat JIMEK As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan Amnesty: Jurnal Riset Perpajakan

Ketut Tanti Kustina

Universitas Pendidikan Nasional

Author-ID : 2688640

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI PENILAI DITINJAU DARI MOTIVASI SOSIAL, MOTIVASI KARIR DAN MOTIVASI EKONOMI Raka Saputra; Ketut Tanti Kustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Penilai Ditinjau dari Motivasi Sosial, Motivasi Karir dan Motivasi Ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Penelitian ini menggunakan data primer dalam bentuk kuesioner. Penelitian ini dilakukan di Universitas Pendidikan Nasional (Undiknas) dengan responden yang telah lulus mata pelajaran akuntansi pengantar I. Penelitian ini menggunakan accidental sampling dan teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan motivasi sosial, motivasi karir dan motivasi ekonomi berpengaruh positif terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Koefisien determinasi regresi adalah 53,8%, ini berarti bahwa kemampuan variabel independen untuk menjelaskan variabel dependen adalah 53,8%, sedangkan sisanya 46,2% dipengaruhi oleh variabel yang tidak dibahas dalam penelitian ini.Kata kunci: motivasi sosial, motivasi karier, motivasi ekonomi, minat mengikuti pendidikan profesi penilai

PENGARUH PENERAPAN BRANCHLESS BANKING DAN E-BANKING TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN DI INDONESIA Ketut Tanti Kustina; Yunike Wulandari Wulandari Sugiarto
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

This study aims to determine the effect of the implementation of branchless banking and e-banking on the performance of Indonesian banks. This type of research is quantitative by using a population of banking companies in Indonesia which are listed on the Indonesia Stock Exchange in 2016 to 2019. Sampling uses a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that the application of branchless banking has not significant effect on the performance of Indonesian banks and the application of e-banking has a positive and significant effect on the performance of Indonesian banks. Keywords: Branchless Banking, e-Banking, and Indonesian Banking Performance

IMPLEMENTASI PSAK 71 JANUARI 2020 DAN PROFITABILITAS PERBANKAN DI INDONESIA Ketut Tanti Kustina; I Gusti Putu Ngurah Alit Putra
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Penelitian ini bertujuan untuk mengetahui perbedaan profitabilitas sebelum dan sesudah penerapan PSAK 71 yang resmi diterapkan per 1 Januari 2020. PSAK 71 merupakan pencadangan atas menurunnya nilai aset keuangan yang berupa kredit. Objek penelitian ini adalah perusahaan perbankan milik BUMN. Dalam penelitian ini untuk mengetahui apakah terdapat perbedaan profitabilitas sebelum dan sesudah penerapan PSAK 71 peneliti menggunakan metode yang digunakan adalah Paired Sample T-Test. Bedasarkan dari asil uji Paired Sample T-Test mendapat nilai signifikasi 0,000 <0,005 yang artinya terdapat perbedaan profitabilitas yang signifikan sebelum dan sesudah penerapan PSAK 71. Penerapan PSAK 71 menyebabkan penurunan profitabilitas perbankan yang dikarenakan meningkatnya pencadangan kerugian penurunan nilai yang dibentuk perbankan akibat dari kredit yang tidak tertagih. Saran yang dapat diberikan adalah walaupun mengalami penurunan profitabilitas yang signifikan perbankan diharapkan memberikan pelayanan yang maksimal kepada masyarakat dalam pemberian kredit guna meningkatkan perekonomian. Kata kunci : PSAK 71, CKPN, Profitabilitas

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRI HITA KARANA PADA KOPERASI Made Deny Claudia Larasati; Ketut Tanti Kustina
Valid: Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.996 KB)

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.

PENGARUH PERSEPSI PELAKU USAHA TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH Ketut Tanti Kustina; Luh Putu Sri Utami
Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Keywords: (MSME Perception, Accounting Knowledge, Business Scale, Accounting Information) Economic development of a country is one of the efforts to increase the economic level of its population. One indicator that describes the success of economic development in a country, among others, is the decline in the number of poor people. This study aims to determine the positive effect of Business Actor Perceptions about Accounting, Accounting Knowledge, and Business Scale on the Use of Accounting Information in Micro, Small and Medium Enterprises in North Denpasar District. This research design uses quantitative research methods. The data collection technique used is the questionnaire method. The population in this study were all MSME actors in North Denpasar who were recorded in the MSMEs assisted by the Denpasar City MSME Cooperative Service, namely 11,069 MSMEs with various kinds of business units. The sample in this study was 100 samples using the Slovin formula. The data obtained from this study will be analyzed using multiple regression analysis. Based on the results of data analysis and discussion in the previous chapter, the following conclusions can be drawn. Accounting perceptions have no effect on the use of accounting information. So the higher the perception of accounting will not increase the use of accounting information for MSME actors. Accounting knowledge has a positive effect on the use of accounting information. Then the higher accounting knowledge will increase the use of accounting information by MSME actors. Business scale affects the use of accounting information. So the higher the scale of business by MSME actors will increase the use of accounting information by MSME actors. Keywords: (MSME Perception, Accounting Knowledge, Business Scale, Accounting Information)

PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PERTUMBUHAN HARGA SAHAM Ketut Tanti Kustina; Dewa Ayu Nyoman Nathania Asuntya
Journal of Innovation Research and Knowledge Vol. 1 No. 7: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.531 KB)

Penelitian ini bertujuan untuk menganalisis peran profitabilitas dalam memoderasi pengaruh penerapan green accounting terhadap pertumbuhan harga saham (Studi Pada Perusahaan Sektor Food and Beverages Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019). Populasi dalam penelitian ini yaitu perusahaan manufaktur sektor food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 dimana total perusahaan yaitu 24 perusahaan, dengan sampel yang digunakan sebanyak 54 data. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi. Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa: 1) Penerapan green accounting berpengaruh positif terhadap pertumbuhan harga saham perusahaan food and beverage di Bursa Efek Indonesia. 2) Profitabilitas berpengaruh terhadap hubungan antara green accounting dengan pertumbuhan harga saham perusahaan food and beverage di Bursa Efek Indonesia

Pengaruh Pengimplementasian Konsep Corporate Social Responsibility Berlandaskan Tri Hita Karana Terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Adat Ketut Tanti Kustina; Luh Putu Mirah Arisanti
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
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.v12i2.3516

This study aims to analyze the effect of implementing the CSR concept based on Tri Hita Karana on the financial performance of LPD, the effect of implementing the CSR concept based on Tri Hita Karana on community welfare, the influence of LPD financial performance on the welfare of indigenous village communities, indirect influence on implementing csr concept based on Tri Hita Karana on the welfare of indigenous village communities through LPD financial performance in Subdistrict South Denpasar. The number of LPD in South Denpasar is as many as 11 units of LPD but there is 1 LPD that is not healthy, so the number of samples is used as many as 10 LPD. Respondents in this study were then selected 5 people on each LPD, so that the total sample of respondents was as many as 50 LPD employees. The analytical techniques used in this study are path analysis and sobel analysis. The results of the analysis are: Implementation of CSR Concept based on THK has a positive and significant effect on the financial performance and welfare of local communities LPD in South Denpasar District; Financial performance has a positive and significant effect on the welfare of the local community of LPD in South Denpasar Subdistrict; Financial performance is able to mediate the implementation of CSR concept based on THK on community welfare.

ANALISIS KINERJA KEUANGAN DAN DANA PIHAK KETIGA SEBELUM DAN SESUDAH PENERAPAN BRANCHLESS BANKING PADA PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA Ketut Tanti Kustina; Fitriani; IGA Diah Utari
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 3 (2022): Agustus 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i3.95

Purposes of this study to determine financial performance of Islamic banking before and after branchless banking which measured by ROA’s ratio and determine third-party funds of Islamic banking before and after branchless banking. The research method used in this study is descriptive-quantitative. The process of collecting data by search and observe annual report. Sample used in this study are PT. Bank BRI Syariah, PT. Bank Muamalat, PT. Bank Mandiri Syariah, PT. Bank BTPN Syariah, dan PT. Bank BNI Syariah. The results of T-test shows that ROA’s indicator didn’t show difference significantly between before and after branchless banking and from third-party funds show there’s difference significantly between before and after branchless banking. To improve profitability from ROA, the banking need to improve third-party funds for investment and to increase third-party funds resources, the banking need to promote branchless banking service and motivate people for using this service.

Cashless Society Sebagai Pemoderasi Pengaruh Fintech Payment Gateway Terhadap Kinerja Keuangan UMKM di Kota Denpasar Ketut Tanti Kustina; Wahyu Santoso Aji
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 1 (2023): Periode April 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i1.15272

The MSME sector impotant a strategic role in supporting the national economy by absorbing labor and sharing development outcomes. In the development of the MSME sector, the Covid-19 pandemic has affected the resilience and sustainability of SMEs. Entrepreneurs are driven to the ability to innovate using the sophistication of technology in their business.The purpose of this research is to identify the influence of variables fintech payment gateway on the financial performance of MSMEs in Denpasar City and identify variables cashless society moderate the influence between fintech payment gateway on the financial performance of MSMEs in Denpasar City. The population using MSMEs in the culinary field in Denpasar City is 9.679 business units. Determining the sample using purposive sampling and determining the number of samples using the solvin formula yields 99 respondents. Research material was collected by distributing questionnaires through google forms. The data analysis technique of this study uses simple regression analysis and MRA using SPSS. The research results show that 1) the variable payment gateway has a positive and significant effect on the financial performance of small and medium enterprises in the city of Denpasar. 2) variables cashless society that can moderated strengthen the effect of payment gateway on the financial performance of SMEs in Denpasar city. Keywords: Fintech Payment Gateway, Financial Performance of MSME, Cashless Society

Sosialisasi Fitur Promo Rekomendasi Dan Ad Manager Dalam Meningkatkan Penjualan Mitra Grabmerchant I Gusti Surya Adi Wiandika; Ni Luh Putu Sariani; Ketut Tanti Kustina
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 6, No 2 (2023): April 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i2.1831

Abstract: Online Food Delivery Service is very helpful for entrepreneurs in the culinary field, because they can provide delivery services even though the restaurant does not have a special workforce in charge of delivering food. The phenomenon found from the observations of MSMEs in Denpasar City is the lack of awareness of business owners using the GrabMerchant application in using in utilizing the Recommendation Promo Feature and ad Manager to improve their sales performance. The purpose of this socialization activity is to grow the interest of business owners to use the two features in the Grabmerchant application. The activity method used is offline socialization regarding the benefits and steps for implementing these two features. The results of the socialization activities that have been carried out, there is an interest in business owners to the implementions of these two features in the GrabMerchant application. Keywords: grab; promotions; recommendation; sale Abstrak: Online Food Delivery Service sangatlah membantu pengusaha di bidang kuliner, karena mereka dapat menyediakan layanan delivery walaupun restoran tersebut tidak memiliki tenaga kerja yang khusus bertugas untuk mengantar makanan. Fenomena yang ditemukan dari hasil pengamatan pada UMKM di Kota Denpasar, yaitu kurangnya tingkat kesadaran pemilik usaha menggunakan aplikasi GrabMerchant dalam pemanfaatan Fitur Promo Rekomendasi dan ad Manager untuk meningkatkan performa penjualan mereka. Tujuan dari kegiatan sosialisasi ini adalah menumbuhkan minat pemilik usaha untuk menggunakan kedua fitur pada aplikasi Grabmerchant. Metode kegiatan yang digunakan adalah sosialisasi secara luring mengenai manfaat dan langkah-langkah penerapan kedua fitur tersebut. Hasil kegiatan sosialisasi yang telah dilaksanakan, yaitu adanya minat pemilik usaha menerapkan kedua fitur pada aplikasi GrabMerchant. Kata kunci: grab; penjualan; promosi; rekomendasi

Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Evin Saputra Evin Saputra Fitriani Gede Aditya Putra Utaman Gine Das Prena Gusi Putu Lestara Permana Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Eka Sujaya Harta I Gede Merta Nugrahita Suryawan I Gst Ayu Diah Utari I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Made Agus Adi Kurniawan I Made Restu Dwipayana I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I. G. A Diah Utari I.G.A Desy Arlita Ida Ayu Putu Dyah Medianasuari IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Kadek Mela Kusuma Dewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Komang Ayu Mardiantari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Pratiwi, Ni Wayan Candra Satya Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Waja, I Gede Satiya Brana Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto

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