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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 Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademik Pengabdian Masyarakat Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu JIMEK ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Ni Putu Budiadnyani
Universitas Pendidikan Nasional
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Pengelolaan Keuangan Dan Pengembangan Usaha Bagi Pelaku Usaha UMKM Di Desa Batuan Sukawati Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1516

Abstract

Most Micro, Small and Medium Enterprises (MSMEs) have difficulty managing their business finances separately from their personal finances. This combined financial management often leads to various problems, such as difficulty in monitoring business cash flow, difficulty in planning effective business finances, and lack of understanding of overall business profitability. This points to the need for a more professional approach to financial management for MSMEs to improve their business performance and sustainability.
Dampak Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Budiadnyani, Ni Putu; Azizah, Wafid; Dewi, Putu Pande R. Aprilyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2516

Abstract

Firm value is a crucial metric that reflects a company's performance and influences investor perceptions. This study aims to investigate the impact of capital structure and corporate governance on the firm value of food and beverage companies listed on the Indonesia Stock Exchange. This study used data from food and beverage companies in 2018 and 2021, with the sample determined through purposive sampling. Data analysis was conducted using multiple regression tests. The findings contribute to the understanding of how capital structure and corporate governance mechanisms, such as the audit committee and board of commissioners, can influence the value of companies in the food and beverage industry in Indonesia. The results of this study provide valuable insights for company management, investors, and policymakers in the food and beverage sector, highlighting the importance of optimizing capital structure and strengthening corporate governance practices to enhance firm value.
Literasi Keuangan, Financial Planning Dan Financial Behavior: Faktor Penentu Keputusan Investasi Generasi Z Di Denpasar Putu Pande R. Aprilyani Dewi; Budiadnyani, Ni Putu; Frinabila , Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2551

Abstract

The capital market investment decisions of Generation Z in Denpasar City reflect the unique dynamics of a demographic group that is increasingly playing an important role in the local economy. Generation Z, known as the digital native generation, has extensive access to information and technology that influences the way they invest. Denpasar City, with its rapid economic growth and growing Generation Z population, offers both opportunities and challenges for young investors to make investment decisions, including the factors that influence those decisions, which can provide valuable insights for designing more effective financial education programmes and investment strategies. A key factor influencing investment decisions is financial literacy knowledge, which plays an important role in determining how effectively Generation Z can make investment decisions. The population in this study is members of Generation Z who live in Denpasar City. The sample determination used purposive sampling technique, where the sample was randomly selected based on certain criteria or restrictions set by the researcher, where because the population size was not known with certainty, the formula from Hair et al was used for determining the sample. The results of this study are financial literacy, financial planning and financial behaviour affect the investment decisions of generation z in Denpasar City.  Keyword: nvestment decision, financial literacy, financial planning, financial behaviour
Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2836

Abstract

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance. Keyword: operational efficiency, credit risk, financial performance  
Pengaruh Pengungkapan Sustainability Report Dan Praktik Good Corporate Governance Terhadap Nilai Perusahaan Mini Citra Wati, Mang; Budiadnyani, Ni Putu; Sri Arta Jaya Kusuma, Putu; Tanti Kustina, Ketut
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/y80ptr16

Abstract

Penelitian ini berfokus pada pengaruh pengungkapan Laporan Keberlanjutan dan penerapan Tata Kelola Perusahaan yang Baik (GCG) terhadap Nilai Perusahaan, dengan semakin tingginya perhatian terhadap kedua aspek ini di dunia korporasi. Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh tersebut, khususnya pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Tujuh variabel yang diteliti dalam studi ini meliputi Laporan Keberlanjutan, Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Direksi, Dewan Komisaris, dan Komite Audit sebagai variabel independen, sementara Nilai Perusahaan menjadi variabel dependen. Sampel yang digunakan berjumlah 111 data dari 37 perusahaan yang memenuhi kriteria, dengan data yang diambil dari Laporan Keuangan dan Laporan Tahunan perusahaan pada periode 2021–2023, menggunakan metode purposive sampling. Dalam pengujian hipotesis, pendekatan kuantitatif diterapkan dengan model Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa pengungkapan Laporan Keberlanjutan, kepemilikan institusional, Dewan Direksi, Dewan Komisaris, dan Komite Audit berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan. Namun, Kepemilikan Manajerial terbukti memiliki pengaruh positif dan signifikan terhadap Nilai Perusahaan, yang menunjukkan pentingnya peran manajer dalam meningkatkan kinerja perusahaan.
The Role of Morality in Moderating the Effect of Cash Internal Control and Financial Pressure on Fraud Tendency Sumantri, I G A N Alit; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; Ni Putu Eva Yuni Poniari
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how morality affects the influence of cash internal controls and financial pressure on accounting fraud tendencies. Accounting fraud, a dishonest practice in financial reporting or management, can harm an organization's accountability and related parties. Understanding the contributing factors is crucial for effective fraud prevention and detection. This paper investigates how an individual's moral values impact the relationship between cash internal controls, financial pressure, and the propensity for fraudulent actions. By exploring morality's moderating role, the study aims to inform comprehensive strategies to mitigate accounting fraud. Using survey data from financial professionals, regression analysis showed that strong cash internal controls can reduce fraud tendencies, but this effect weakens under high financial pressure. Importantly, individuals with a stronger moral compass are less likely to engage in fraud, even when facing financial pressure. These findings underscore the critical role of personal ethics and integrity in shaping fraud-related decision-making. The implications can guide policymakers, organizational leaders, and the financial community in promoting ethical practices and deterring fraudulent activities.
DAMPAK LEVERAGE DAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Pramita Indraswari, I G A A; Budiadnyani, Ni Putu; R. Aprilyani Dewi, Putu Pande
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.776

Abstract

Firm value is an important measure of a company's performance and success. Firm value includes various factors, including the company's financial condition, market position, growth potential, and the value perceived by investors and stakeholders. This study aims to examine whether there is an effect of leverage and the board of commissioners on firm value. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange, as many as 26 food and beverage companies. The sampling technique used was purposive sampling. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS. The results of this study provide empirical evidence that partially the leverage variable and the board of commissioners have a positive effect on firm value.
Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Putri, Ni Putu Pradnya Sugiantari; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13616

Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Santika, Kadek Sinta; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16327

Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Mekanisme Tata Kelola dan Penghindaran Pajak: Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Kleff, Ayu Agnes; Aprilyani Dewi, Putu Pande R; Ayu Pramita Indraswari, I Gusti Agung; Budiadnyani, Ni Putu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/jybsdj49

Abstract

This study examines the effects of institutional ownership, independent board of commissioners, and audit committee on tax avoidance practices among publicly-traded companies in Indonesia. The findings aim to provide insights for policymakers and regulators to enhance tax compliance and ensure companies fulfill their tax obligations. The study employs a quantitative approach, utilizing secondary data from the financial reports of Indonesian Stock Exchange in the banking sector. The research aims to investigate how these key corporate governance mechanisms influence tax avoidance behavior, with the ultimate goal of informing policies and regulations to promote greater tax compliance and responsible corporate practices. By exploring the relationship between these governance factors and tax avoidance, the study seeks to contribute to the understanding of how to foster a more transparent and accountable tax environment among publicly-traded companies in Indonesia. The study also aims to shed light on the role of corporate governance in shaping tax practices, which can inform the development of policies and regulations to promote ethical and responsible tax management among publicly-traded companies in Indonesia.
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 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 Kadek Dida Ari Saputra I Nyoman Sunarta Indraswari, I Gusti Agung Ayu Pramita Kadek Nanda Patricia Kleff, Ayu Agnes Kustina, Ketut Tanti Maria Paschalia Apriliani 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 Putri Prawitasari Putu Sri Arta Jaya Kusuma Santika, Kadek Sinta Sumantri, I G A N Alit