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<![CDATA[PERAN KEBIJAKAN HUTANG DALAM MEMODERASI HUBUNGAN INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Putu Cita Ayu]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v5i1.2405
<![CDATA[Company value is the investor's perception of the company's success rate that is often associated with stock prices. Global competition as it is today makes each company increasingly improve performance so that its objectives can be achieved. This research was conducted at the Indonesia Stock Exchange by accessing www.idx.co.id and by conducting a literature study at the Indonesian Capital Market Directory (ICMD) located at the BEI Denpasar branch office. By using purposive sampling technique the number of samples is 66 companies. The results showed that the Investment opportunity set influences company value. Dividend policy affects the value of the company. Debt policy is not able to moderate the effect of investment opportunity set on the value of the company but is able to moderate the effect of dividend policy on the firm value]]>
<![CDATA[EKSPLORASI DIVIDEND SMOOTHING DAN BOARD DIVERSTY PADA NILAI PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[NI Wayan Yuniasih]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>
<![CDATA[ Buletin Studi Ekonomi VOL.25.NO.1.FEBRUARI 2020 ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/BSE.2020.v25.i01.p03
<![CDATA[This study aims to test the signaling effect of dividend smoothing policies and board diversity in public companies in Indonesia. Board diversity in this study is seen from the gender diversity and nationality of members of the board of directors and commissioners. Public companies are chosen because investor responses can be reflected in stock prices. To get valid results, this study adds company size and industry type as control variables. This is to avoid differences in research results due to differences in company size and type of industry in the Indonesian capital market. This research was conducted on 125 companies listed on the Indonesia Stock Exchange during the 2014-2016 periods. Samples were selected with several criteria, namely the company distributing dividends during the observation period and have complete data in accordance with research needs. Hypothesis testing will be carried out by the multiple regression method that is preceded by testing the classical assumptions. The test results found that dividend smoothing, gender, and company size had a positive effect on firm value. On the other hand, the type of industry has a negative effect on firm value. Only one variable, namely the presence of foreign board members does not affect the value of the company. If seen from the adjusted R2 value of 0.159, all these variables are only able to explain 15.9% of the company's value variables. This means that there are other variables that also affect the value of the company that are not included in this study. Therefore further research can add other variables that might affect the value of the company such as corporate social responsibility or free cash flow.]]>
<![CDATA[PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA KELOMPOK PEMBUAT MINYAK TANUSAN DI DESA DUDA TIMUR KECAMATAN SELAT KARANGASEM ]]>
<![CDATA[NI KOMANG SUMADI]]>;
<![CDATA[NI LUH ADISTI ABIYOGA WULANDARI]]>;
<![CDATA[I WAYAN SUDIANA]]>;
<![CDATA[SANG AYU PUTU ARIE NDRASWARAWATI]]>;
<![CDATA[NI PUTU AYU KUSUMAWATI]]>;
<![CDATA[COKORDA BAYU PUTRA]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/jsb.v2i1.294
<![CDATA[The Karangasem Strait sub-district, precisely in Duda Timur Village, is a sub-district seen from the perspective of its livelihood, with the majority of the population working as farmers. The majority of the plantation products are salak and head. Aside from being a farmer, some households use their plantation products as business land to be able to supplement their income, one of which is to use coconuts produced from plantations as Tanusan Oil. Tanusan oil is one of the traditionally made oils. This tanusan oil is still in great demand by the people in Bali because by cooking using tanusan oil the cuisine becomes more delicious and tasty. The business of the tanusan oil maker group still has not applied marketing management in its business processes so that the marketing method is only done by entrusting the products produced in stalls and according to order and so the bookkeeping has not been implemented in running its business so that it cannot know exactly how advantages and disadvantages clearly obtained. To help overcome these problems, we provide assistance in the field of marketing and simple bookkeeping so that in the future continuity of business can compete in the future. The results achieved in this community service are that this group of tanusan oil makers has been able to recommend its products to a wider market share and has been able to also do bookkeeping in a simple way.]]>
<![CDATA[PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA UMKM KERAJINAN BATOK KEPALA DI DESA TIMPAG KERAMBITAN TABANAN ]]>
<![CDATA[Kadek Dewi Padnyawati]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Mirah Ayu Putri Trarintya]]>;
<![CDATA[Ni Made Wisni Arie Pramukiwisn]]>;
<![CDATA[Ni Wayan Alit Erlinawati]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
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<![CDATA[Most of the people in Timpag Village, Kerambitan District, Tabanan, rely on agriculture, plantations and livestock. The majority of plantation products in Timpag Village are head producers. The community in Timpag Village processes coconut into various kinds of preparations such as food and crafts. MSME coconut shell crafts Mr. Si Made Merta has been running for 7 years by processing coconut shells into extraordinary handicrafts such as soap holders, ashtrays, buckles, incense holders and other shell crafts with various unique and interesting shapes. The problem faced by MSME Mr. Si Made Merta in running his business is a lack of understanding of marketing and preparation of financial reports so that the business he is running has not been able to develop properly. Marketing techniques have a very important role in running a business because customer satisfaction is the final goal in marketing techniques, it is necessary to understand and understand proper marketing management. Financial reporting in a business is the final process of the accounting process. This report serves as information material and decision-making material for users in running their business. Based on these problems, we provide assistance and training in simple Marketing Techniques and Financial Statement Preparation Training so that in the future the business can be more advanced and compete in the midst of the current rapid economic growth. With this community service, it is hoped that MSMEs Mr. Si Made Merta will be able to carry out marketing techniques properly and also in preparing correct financial reports.]]>
<![CDATA[MENINGKATKAN MOTIVASI BELAJAR BAHASA INGGRIS MELALUI PERMAINAN “CHARADES†PADA SISWA KELAS 5 SDN 3 TEMBUKU, BANGLI DI ERA NORMAL BARU ]]>
<![CDATA[Ni Putu Yeni Yuliantari]]>;
<![CDATA[Putu Cita Ayu]]>;
<![CDATA[Putu Nuniek Hutnaleontina]]>;
<![CDATA[Ni Made Wisni Arie Pramuki]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
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<![CDATA[The lack of facilities (such as smartphone or internet signal) and parental assistance during the learning process from home made it difficult for subject materials to be conveyed properly, especially in English lessons. This can be decreased the students' interest and ability in that lesson and continued to face-to-face (offline) meetings. If this happens in the beginning stage, then the students will have difficulty in following the next stages. In order to increase the students’ interest and motivation in learning English, this community service is held. Through the games "Charades", students can learn English using their physical language and verbal language. Students can also move actively so that their friends are able to guess the hidden words. The results of this community service activity is it can increase the interest and motivations of 5th grader at SDN 3 Tembuku, Bangli in learning English and they also understand the materials given.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Kadek Dewi Padnyawati]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i1.244
<![CDATA[The purpose of this study was to determine the effect of managerial ownership structure on firm value with dividend policy as an intervening variable (case study on manufacturing companies on the IDX for the period 2014-2016). The number of samples taken was 42 manufacturing companies. Data collection is done through non-participant observation. Multiple regression analysis techniques and path analysis. Based on the results of the analysis it was found that the managerial ownership structure had a positive and significant effect on firm value. Managerial ownership structure has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. This result supports Signaling theory, that dividend payments are a signal to the market, so dividend payments can increase market appreciation for the company's shares. Then there is an indirect effect of managerial ownership structure on the value of company with dividend policy as an intervening variable. This proves that dividend policy is an intervening variable that connects managerial ownership structure with firm value.]]>
<![CDATA[PENGARUH KINERJA INDIVIDUAL DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI ]]>
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Putu Cita Ayu]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.384
<![CDATA[Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test. Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR ]]>
<![CDATA[Putu Cita Ayu]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i1.555
<![CDATA[This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.]]>
<![CDATA[PENGARUH FRAMING DAN KOMPETENSI TERHADAP KUALITAS AUDIT JUDGEMENT DENGAN SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI BALI ]]>
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Putu Cita Ayu]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v4i01.2175
<![CDATA[Pengaruh Framing dan Kompetensi terhadap Kualitas Audit Judgement dengan Skeptisme Profesional Sebagai Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Bali. Tujuan penelitian ini untuk menguji pengaruh framing dan kompetensi terhadap kualitas audit judgement dengan skeptisme profesional sebagai pemoderasi. Sampel yang digunakan dalam penelitian ini adalah auditor yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Sampel ditentukan menggunakan purposive sampling sehingga diperoleh 36 sampel. Pengumpulan data dilakukan dengan metode observasi, wawancara, study dokumentasi, dan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan moderated regression analysis. Hasil penelitian yang dilakukan menunjukkan bahwa framing dan kompetensi berpengaruh positif signifikan pada kualitas audit judgment, penelitian ini juga menunjukkan bahwa skeptisme profesional mampu memoderasi pengaruh framing dan kompetensi pada kualitas audit judgement.]]>
<![CDATA[PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN BAGI KUBE SARI JAYA DI DESA SUMERTA KAUH-DENPASAR ]]>
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Ni Made Wisni Arie Pramuki]]>;
<![CDATA[Ni Putu Trisna Windika Pratiwi]]>;
<![CDATA[Putu Cita Ayu]]>;
<![CDATA[Putu Nuniek Hutnaleontina]]>;
<![CDATA[Ni Putu Yeni Yuliantari]]>;
<![CDATA[Gusti Alit Suputra]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/jsb.v9i1.3492
<![CDATA[KUBE Sari Jaya is a small business consisting of five members, whose production focus is the manufacture of traditional cakes. The partner's knowledge of financial management is still low, so business money is often combined with personal money. This will certainly have an impact on the unhealthy cash flow in the business. In addition, intense competition with similar businesses requires that Kube members must innovate in the packaging of their traditional snacks so that they have an attractive appearance and the resulting traditional snacks can be widely known by the wider community. The purpose of this service activity is to provide knowledge to partners, how important financial management is for business sustainability, besides that labeling in the form of stickers on traditional snack packages will directly make the appearance of snacks more attractive. The method used is in the form of lectures and discussions as well as providing training to partners on good financial management. The results of this service activity are being able to increase partners' knowledge related to financial management which includes how to record business transactions, how to calculate HPP, how to calculate the level of business profits and provide education to partners with labeling which will make it easier for people to get to know the products we offer for. This service activity is expected to have a positive impact on the sustainability of Kube Sari Jaya.]]>
