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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Syntax Idea JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Innovation Research and Knowledge JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu E-JURNAL AKUNTANSI
Ni Putu Budiadnyani
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH KOMPENSASI MANAJEMEN PADA PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Ni Putu Budiadnyani
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.74 KB) | DOI: 10.38043/jiab.v5i1.2429

Abstract

Penelitian ini bertujuan untuk memeroleh bukti empiris pengaruh kompensasi manajemen pada penghindaran pajak. Selain itu, penelitian ini juga bertujuan untuk memeroleh bukti empiris kepemilikan institusional memoderasi pengaruh kompensasi manajemen pada penghindaran pajak. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 48 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa kompensasi manajemen berpengaruh negatif pada penghindaran pajak, kepemilikan institusional memperlemah pengaruh kompensasi manajemen pada penghindaran pajak.
STOCK SPLIT DAN RETURN SAHAM (STUDI PADA PT. BANK CENTRAL ASIA) I G. A. Desy Arlita; Ni Putu Budiadnyani
Journal of Innovation Research and Knowledge Vol. 1 No. 8: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.737 KB)

Abstract

Jumlah investor pasar modal Indonesia mengalami peningkatan sebesar 89,58 % menjadi 7,3 juta Single Investor Identification (SID) hingga tanggal 17 Desember 2021. Menariknya, dari total 7,3 juta investor, sebesar 99,5 persen merupakan investor retail. Momentum ini tidak luput dari perhatian Presiden Direktur Bank Central Asia (BCA), Jahja Setiaatmadja, yang melihat harga saham BCA terlalu tinggi untuk investor ritel. Berdasarkan hal tersebut, BCA memutuskan untuk melakukan stock split 1:5. Stock split dapat membuat harga saham menjadi lebih rendah. Turunnya harga saham akan menarik lebih banyak investor sehingga reaksi pasar terhadap saham perusahaan meningkat. Hal ini nantinya meningkatkan harga saham yang pada akhitnya mendatangkan return bagi investor, saat harga saham perusahaan semakin meningkat return saham perusahaan akan melebihi return pasar. Penelitian ini merupakan event study yang dilakukan atas peristiwa stock split yang dilakukan oleh BCA untuk menguji ada atau tidaknya perbedaan return saham yang diterima oleh investor dengan adanya stock split. Pada penelitian ini ditemukan bahwa ternyata tidak terdapat perbedaan return saham BCA sebelum dan sesudah dilaksanakan stock split. Hal ini mungkin berkaitan dengan informasi dan indikasi bahwa investor lebih berfokus pada fundamental perusahaan.
Increasing Understanding of Preparation of Financial Statements in Increasing the Competitiveness of Micro, Small and Medium Enterprises in Celuk Village Ni Putu Budiadnyani; Putu PRA Dewi; I Gusti AAP Indraswari
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 7 No 2 (2023): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v7i2.755

Abstract

Public awareness for entrepreneurship by taking advantage of existing opportunities is not followed by understanding and knowledge about the importance of managing a business well. The business community is still not aware of the importance of good financial records based on applicable standards. Recording of financial transactions is not done properly. Transactions that should be recorded may not be recorded. This underlies the socialization and education of the preparation of financial reports for micro, small and medium enterprises (MSMEs). This activity is expected to increase knowledge of the importance of compiling financial reports in running a business. Financial transactions that are arranged in good financial reports can increase the potential for MSME competitiveness.
PEMANFAATAN KAWASAN KONSERVASI HUTAN MANGROVE SEBAGAI EKOWISATA DI KAMPOENG KEPITING I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri; Putu Pande R. Aprilyani Dewi
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.273

Abstract

The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..
Sosialisasi Stunting Sebagai Upaya Peningkatan Peran Orang Tua Dalam Pencegahan Kurang Gizi Pada Balita Di Desa Bayung Gede Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I Gusti Ayu Agung Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.270

Abstract

Human Resources are the main requirement to bring this country to become a developed Indonesia. However, the preparation of these resources is constrained by the problem of stunting. Stunting cases in Bangli Regency have a high number where Bayung Gede Village is included in the list of villages that have mild stunting zones, namely the number of cases at 20 percent to 30 percent. One of the causes of stunting is a lack of nutritional intake. So, it is necessary to hold socialization and education related to stunting in Bayung Gede Village. The activity took place for two days on Thursday and Friday, 27-28 October 2022 which took place at the Bayung Gede Village Hall. This activity was attended by PKK women. The socialization provided succeeded in making PKK mothers understand the importance of nutrition in toddlers and the importance of planning a pregnancy.
Meningkatkan Potensi Ekonomi Kreatif Melalui UMKM Di Desa Bayung Gede Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i4.413

Abstract

The most frequently encountered non-organic waste issue is plastic bag waste which is widespread in society, even though plastic packaging is a material that is difficult to decompose or destroy. One simple activity that can be done to reduce plastic waste is to use paper bags. The process of making paper bags can use materials that are around us, such as waste paper. The activity carried out in community service is a socialization carried out in increasing the creative economic potential for the community in Bayung Gede Village, Kintamani District, Bangli Regency, Bali Province, in October 2022. From the community service activities that have been carried out in Bayung Gede Village, it can be concluded that participants who take part in the training can increase the selling value of products by using the skills they have and can increase the economic value in Bayung Gede Village.
Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A Desy Arlita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1684

Abstract

Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.
Company Performance as Moderation the Effect of Leverage on Company Value Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I G A Desy Arlita
Syntax Idea 496-508
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i5.2194

Abstract

The establishment of a company that applies economic concepts has the main goal of generating profits by optimizing the value of the company. Maximizing company value means realizing the stock market price, which means that if stock price movements increase constantly, it is able to explain the implementation of company goals This research uses quantitative research. The type of data used in this study is the type of secondary data obtained from the Indonesia Stock Exchange in 2019 – 2021. The population of this study is banking companies listed on the Indonesia Stock Exchange as many as 46 companies. Sampling of this study using purposive sampling then obtained a sample of 60 companiesResults, When the company's performance is good, the effect of leverage on company value can be positive. This occurs when leverage is used wisely and directed to enhance a company's growth, such as investments in research and development of new products, acquisitions of complementary companies, and development of new markets. If the company's performance is good, the effect of leverage on the value of the company can be positive because leverage can be used to increase the growth of the company. However, if a company's performance is poor, the effect of leverage on the company's value can be negative because leverage can increase the company's risk and uncertainty.
INOVASI SUSU SEGAR MENJADI ES KRIM BUAH: INOVASI DAN PEMBERDAYAAN KOMUNITAS I Gede Arta Jaya Wididana; Ni Putu Budiadnyani
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.850

Abstract

This community service project aims to empower young entrepreneurs from the Entrepreneurship SME of Universitas Pendidikan Nasional in developing fruit-flavored ice cream made from fresh milk. Through stages of preparation, implementation, and monitoring, this activity provides training on raw material selection, production techniques, branding, financial management, and digital marketing. Results show that participants gained knowledge and skills to professionally manage an ice cream business, focusing on product innovation and sustainability. This initiative has the potential to boost the local economy and promote sustainable business practices.
PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI DESA SAMPALAN KLOD KLUNGKUNG Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu; Arlita, I G A Desy; Prawitasari, Putu Putri
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2024): (Februari 2024)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v7i1.1955

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important function in developing an economy in Indonesia. MSMEs are considered as businesses that are able to survive in the midst of an economic crisis, the proof is that the government entrusts MSMEs to reduce the negative impacts of the economic crisis, where like the Covid-19 pandemic that is currently sweeping the world, Indonesian people choose to become MSMEs as a choice for business. One of the problems faced by MSME actors is that there are still difficulties in determining the cost of production (HPP). Most business actors in Sampalan Klod Village, Klungkung, are still blind to the importance of bookkeeping and lack understanding in calculating the cost of production. The implementation of this activity consists of 2 main activities, namely presenting material related to the importance of determining the cost of production because it is to find out how much costs are incurred in processing raw materials into finished goods that are ready to be sold as well as providing education on how to determine the cost of production and helping the public in calculating and create cost of production. With this training, several MSME business actors have succeeded in determining the cost of goods produced and knowing the profit earned each month.
Co-Authors Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Dhea Fitrisia Frinabila , Anastasya Gine Das Prena I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I Gede Arta Jaya Wididana I Gusti AAP Indraswari I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Nyoman Sunarta Indraswari, I Gusti Agung Ayu Pramita Kleff, Ayu Agnes Kustina, Ketut Tanti Mini Citra Wati, Mang Ni Kadek Sandya Grahita Ni Putu Eva Yuni Poniari Pramita Indraswari, I G A A Prawitasari, Putu Putri Putri, Ni Putu Pradnya Sugiantari Putu Pande R. Aprilyani Dewi Putu PRA Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Santika, Kadek Sinta Sumantri, I G A N Alit