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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan 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 JAZ: Jurnal Akuntansi Unihaz Amnesty: Jurnal Riset Perpajakan Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Bina Bangsa Ekonomika Jurnal Ilmiah Manajemen dan Kewirausahaan Journal of Financial and Tax Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI Jurnal Ilmiah Manajemen Dan Kewirausahaan
Kustina, Ketut Tanti
Universitas Pendidikan Nasional Bali
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

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.839 KB) | DOI: 10.52421/fintax.v2i1.194

Abstract

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)

Abstract

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 Profesionalisme dan Independensi Auditor Internal Terhadap Penerapan Good Government Governance Ketut Tanti Kustina; Agung Gede Wikantara; I Gusti Ayu Diah Utari; Desak Made Sukarnasih
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.212-225

Abstract

The purpose of this study was to determine the effect of professionalism and independence of internal auditors on the implementation of good government governance (GGG) in the Regional Government of Bali Province. The population of this study was 57 auditor samples used were 45. The source of the data used is primary data with the sampling method is saturated sampling method. Data collection techniques using a questionnaire (questionnaire) distributed at the Inspectorate of the Province of Bali. The analysis in this study conducted a descriptive analysis. Descriptive analysis looks at respondent characteristic data and descriptive data. In the test instrument all indicators are declared valid and reliable, then proceed with the classic assumption test the entire data meets the qualifications required in the hypothesis test. The coefficient of determination of the model is 46.8% which can be explained in the model and 53.2% is explained outside the model, then a partial test of 0.043 professionalism and 0.005 independence has a significant positive effect on good government governance.
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

Abstract

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

Abstract

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

Abstract

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 
DETERMINAN ONLINE REPURCHASE INTENTION PRODUK EMAS ANTAM MELALUI WEBSITE WWW.LOGAMMULIA.COM (STUDI PADA GENERASI MILLENIAL DI BALI) I Gusti Ayu Tirtayani; Ketut Tanti Kustina
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.04.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i04.p03

Abstract

Investment in gold is a form of investment that is in great demand by investors from all walks of life, especially the millennial generation. The purpose of this study is to analyze the determinants of online repurchase intention of Antam's gold products through the website www.logammulia.com. The population in this study is infinite, so the number of samples used is 10 x 10 indicators = 100 samples. The sampling method used in this study is non-probability sampling. the study was tested using SEM-PLS analysis using the Warp-PLS version 3.0 program. Perceived Website Quality (pwq) and E-Trust (etrust) are the two main factors influencing consumer decisions in repurchasing Antam's gold products online. Perceived Website Quality (pwq) has a significant influence on E-Trust (etrust) and Online Repurchase Intention (ori). E-Trust (etrust) also has a significant influence on Online Repurchase Intention (ori).
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

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
PENGARUH TEKANAN ANGGARAN WAKTU, FRAMING DAN KOMPETENSI AUDITOR TERHADAP AUDIT JUDGMENT Ketut Tanti Kustina; Kadek Apri Suadnyani
Jurnal Ekonomi & Bisnis Vol. 11 No. 1 (2023): Jurnal Ekonomi & Bisnis
Publisher : Pusat Riset dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58406/jeb.v11i1.1161

Abstract

Audit Judgment is a personal consideration or perspective of the auditor in responding to information that affects the documentation of the evidence and the decision making of the auditor's opinion on the entity's financial statements. The purpose of this study is to (1) determine the effect of framing, (2) time budget pressure, and (3) auditor competence on the auditor's judgment judgment. This research was conducted at the Indonesian Republic of Indonesia's Supreme Audit Board. The number of samples used was 36 respondents through the Non Probability sampling method with saturated sample technique. The type of data in this study uses quantitative data with data collection techniques in the form of questionnaires that are measured using a Likert scale and instrument testing namely the validity test and the reliability test, with the classic assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, the model feasibility test (coefficient of determination, F Test Statistic) and Hypothesis Test (t Test) using SPSS version 15. The results of this study indicate that: 1) Framing  has a significant positive effect on audit judgment, 2) Time budget pressure has a significant negative effect on audit judgment, 3) auditor competence has a significant positive effect on audit judgment, as well as together time budget pressure, framing, and auditor competence have a significant effect on audit judgment. the degree of influence of the independent variables on the dependent variable is 90.8%, while the remaining 9.2% is influenced by other variables outside of this study.
Peran Mahasiswa Kuliah Kerja Nyata (KKN) Dalam Sosialisasi Pemilahan Sampah Organik dan Non Organik Sebagai Upaya Menumbuhkan Kesadaran Siswa/Siswi Sekolah Dasar di Desa Marga Ketut Tanti Kustina; Dewa Ketut Arimbawa; Dewa Ayu Komang Tri Adinda Dewi; I Dewa Gede Wahyu Dharma Suputra; Ni Kadek Onic Tiddyari Asri
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, April 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i4.1230

Abstract

Kuliah kerja nyata (KKN) adalah bentuk pengabdian kepada masyarakat yang dilakukan oleh mahasiswa. Dalam upaya untuk meningkatkan kehidupan bangsa, mahasiswa KKN harus melakukan kegiatan dalam bidang pendidikan. Untuk mencapai tujuan ini, mahasiswa KKN diberikan pelatihan untuk membuat program-program kegiatan pengabdian kepada masyarakat. Salah satu bentuk pengandian tersebut adalah sosialisasi pemilahan sampah organik dan non organik sebagai upaya menumbuhkan rasa kesadaran siswa-siswi sekolah dasar terhadap sampah sedari dini. Kegiatan ini dapat terlaksana dengan baik. Metode pelaksanaan dilakukan dengan cara observasi, ceramah dan diskusi. Hasil dari pengabdian ini adalah besarnya antusias siswa-siswi sekolah dasar terhadap sosialisasi ini dengan dibuktikan aktifnya peserta mengikuti kegiatan dari awal sampai akhir dan banyaknya peserta yang aktif dalam sesi diskusi dan tanya jawab. Sehingga bisa ditarik kesimpulan bahwa sosialisasi pemilahan sampah organik dan non organik di Desa Marga ini berlangsung sukses dan meningkatnya pemahaman dan sikap peserta tentang pentingnya pemilahan sampah antara sampah organik dan non organik bagi lingkungan sekitar.
Co-Authors Agung Gede Wikantara Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu 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 Fitriani Gine Das Prena Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Merta Nugrahita Suryawan 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 Nengah Wirsa I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Putu Vicky Suryadharma IGA Diah Utari Kadek Apri Suadnyani Kadek Lyana Prilandewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi 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 Onic Tiddyari Asri Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Prawitasari, Putu Putri Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama 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 Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto