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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Bakti Saraswati Jurnal Sewaka Bhakti Postgraduated Community Service Journal Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
Ida Ayu Surasmi
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Moderation Effect of Capital Structure on the Effect of Sales Growth on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange Ida Ayu Surasmi; I Made Jamin Yasa
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.1-6

Abstract

There are many indicators in determining the value of the company, one of which is sales growth. In addition to the level of sales growth, investors usually also focus their attention on the capital structure, because the value of the company can also be reflected in the company's ability to obtain funds to increase its growth. This study aims to determine the effect of sales growth on firm value, using the capital structure as measured by Debt to Asset Ratio (DAR), Debt to equity ratio (DER) and long-term debt (LtDER) as moderating variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 to 2017. The sample in this study amounted to 131 companies. The results of the t test and moderation show that growth has a significant positive effect on firm value, DAR weakens the effect of growth on firm value
PEMBERDAYAAN KELOMPOK USAHA JAJANAN TRADISIONAL (KIPING) NIRMALA DI CANGGU, KABUPATEN BADUNG A.A. Media Martadiani; Ida Ayu Surasmi; Ita Sylvia Azita Aziz; Dewa Ayu Niti Widari
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 10 No. 1 (2021): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Bali merupakan pulau kecil yang memiliki keunikan tersendiri, salah satu keunikannya adalah produk jajanan Kiping yang digunakan sebagai alat persembahan dalam upacara keagamaan Hindu. Kiping masih terus diproduksi oleh masyarakat Br Uma Buluh untuk keperluan upacara keagamaan khususnya agama Hindu.. Sasaran program kemitraan masyarakat / PKM ini adalah kelompok usaha pedagang kaki lima (kiping) Nirmala. Permasalahan yang dihadapi mitra antara lain: (1) Produksi Kelompok Usaha Jajanan Tradisional (Kiping) Nirmala kurang produktif karena kurangnya sumber daya manusia dan permodalan sehingga tidak dapat memenuhi permintaan, (2) Kiping yang kurang menarik bagi generasi milenial karena kemasan Kiping saat ini masih menggunakan plastik dan belum berlabel, (3) Tidak memiliki pembukuan terkait pembelian produk, penjualan produk atau untung / rugi. (4) Mitra kurang memahami pentingnya makna warisan budaya dan kearifan lokal. Tujuan dari kegiatan PKM ini adalah memberikan solusi bagaimana meningkatkan kualitas kemasan agar dapat dipasarkan di pusat oleh-oleh dan menjadi produk unggulan tradisional. Hasil dari kegiatan PKM ini menunjukkan bahwa Jumlah aset yang dimilki masing-masing industri rumah tangga mengalami peningkatan setelah pelaksanaan kegiatan sebesar 20% dari 3 bulan sebelumnya; Omset penjulan masing-masing mitra mengalami peningkatan sebesar 30% dari sebelumnya; Jumlah produksi jajan kiping meningkat seiring meningkatnya permintaan karena pengetahuan mitra tentang tehnik pemasaran semakin baik. Jumlah produksi jajan kiping meningkat 40% dari sebelumnya.
PEMBERDAYAAN PENGRAJIN KORAN BEKAS SATYA BALI KREATIF DI DESA SUMERTA KAUH KOTA DENPASAR Ida Ayu Surasmi; AA Media Martadiani; A.A Bagus Amlayasa; Nyoman Senimantara
JURNAL SEWAKA BHAKTI Vol 5 No 2 (2020): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

Craft products from used newspaper waste are classified as rare, because the process is very complicated and the results are high quality so that many consumers are interested, especially for religious ceremonies in Bali. In addition to producing handicraft products from used newspaper and plastic materials, Mitra Satya Bali Kreatif, also participates in providing education or education and training to the community. The problems faced by partners include the limited knowledge in calculating the Cost of Production in an accurate and precise manner and do not have a digital marketing system. The result of this community partnership program is that partners understand how to calculate the cost of goods manufactured accurately and accurately and precisely so that the selling price of handicraft products can compete competitively in the market, there is a desire from partners to increase the marketing of handicrafts that already use information technology and media communication social, as well as partner motions in realizing a more optimal KUEP, so that in the future it can be more effective and independent and sustainable
Banking Sector Profitability During The Covid-19 Pandemic Krensia Isidora Wea Wea; Ni Luh Anik Puspa Ningsih; Ida Ayu Surasmi
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.9-17

Abstract

Covid-19 has a crucial impact on various industrial sectors in Indonesia. One of the sectors affected is banking. Companies are guided to maintain maximum performance. Profitability is one indicator that reflects the company's performance. Profitability is the company's ability to earn profits during a certain period. In achieving maximum profitability, banks need to optimize the internal company that plays a role in achieving profitability. This study aims to examine the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) on Return on Assets (ROA) through Net Interest Margin (NIM). The population of this research is the banking industry companies in Indonesia. The population in this study are 29 banks listed on the IDX. The method used in this study is a purposive sampling method, a sample of 24 banks listed on the Indonesia Stock Exchange was obtained. The data analysis technique used is path analysis. The findings of this study are that LDR has a significant negative effect on NIM, but a significant positive effect on ROA. NPL has a significant negative effect on NIM, and a significant negative effect on ROA. NIM was found to be able to partially mediate the effect of LDR on ROA. NIM mediates some of the NPL against ROA. The predictive ability of these three variables on ROA in this study was 22.5%, while the remaining 77.5% was influenced by other factors which were not included in the research model.
Peningkatan Nilai Tambah Usaha Limbah Propolis Kele Menjadi Sabun di Kabupaten Karangasem Ida Ayu Surasmi; Ida Bagus Udayana Putra; I Made Suniastha Amerta; I Gusti Ayu Intan Saputra Rini
Community Service Journal (CSJ) Vol. 5 No. 1 (2022)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

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Abstract

Lebah Kele sudah lama dikenal oleh masyarakat. Lebah kele merupakan salah satu jenis lebah menghasilkan madu dengan jumlah propolis yang banyak dibandingkan jenis lebah madu lainnya. Baik Madu maupun kandungan propolis yang dihasilkan menginsipirasi peternak salah satunya berada di desa Antiga, kecamatan Manggis, Kabupaten Karangasem untuk meningkatkan pemahaman dan kebermanfaatan ternak lebah kele ini. Limbah propolis, madu yang dihasilkan peternak lebah kele ternyata dapat diolah menjadi sabun. Pengolahan limbah propolis menjadi sabun dapat meningkatkan nilai tambah bagi peternak ini. Permasalahannya penting meningkatkan pengetahuan bagaimana agar sabun tersebut dapat ditingkatkan penjualannya. Dalam membantu peningkatan penjualan menginspirasi tim peneliti dan pengabdian kepada masyarakat melaksanakan kegiatan pengabdian dengan memberikan penyuluhan dalam upaya meningkatkan jumlah pemasaran produk, motivasi sumber daya manusia serta penentuan harga jual produk.
PENGARUH KEAHLIAN AUDIT, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Ni Kadek Wulan Sari Dewi; Ida Ayu Surasmi; I Dewa Ayu Kristiantari
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 2 (2022): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.2.7631.24-29

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keahilan audit, kompleksitas tugas, pengalaman auditor, tekanan anggaran waktu terhadap audit judgment. Fenomenanya yaitu adanya kasus kegagalan audit yang dilakukan oleh auditor pada Kantor Akuntan Publik. Populasi dalam penelitian adalah auditor pada Kantor Akuntan Publik di Bali, sampel yang digunakan yaitu sebanyak 74 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Uji kelayakan yang digunakan yait uji F dan uji t. Berdasarkan hasil penelitian dapat dilihat bahwa keahilan audit berpengaruh positif dan signfikan terhadap audit judgment, kompleksitas tugas berpengaruh negatif signifikan terhadap audit judgment, pengalaman auditor berpengaruh positif signifikan terhadap audit judgment, tekanan anggaran waktu berpengaruh negatif signifikan terhadap audit judgment. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Bali meningkatkan audit judgment dengan memberikan pelatihan kepada auditor, mampu menyelesaikan tugas yang kompleks, mengkoreksi atau menjelaskan tugas yang diberikan kepada auditor, serta auditor lebih banyak mengaudit klien agar terlatih untuk mengaudit. Kemudian Kantor Akuntan Publik di Bali hendaknya memberikan waktu yang cukup dalam melaksanakan audit.
Pemanfaatan Lidi Menjadi Kerajinan Ingke Dalam Peningkatan Perekonomian Usaha Mikro di Desa Gegelang, Karangasem Ida Ayu Surasmi; I Gusti Ayu Intan Saputra Rini; I Made Jamin Yasa
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.87-92

Abstract

Gegelang Village is one of the villages in Manggis sub-district, Karangasem district. There are 6 banjars in Gegelang, namely Telengan, Karanganyar, Gegelang, Pakel, Babakan and Panggung. This village has the potential for natural products, namely coconut trees. Coconut has many benefits, one of which is that the stems of coconut leaves can be used to make woven craft products, namely ingke. In Bali, Ingke is used as a place for offerings in prayer. Not only as a place for offerings or offerings, ingke is also used as a dinner plate which is usually topped with banana leaves or oil paper. An interesting phenomenon in ingke crafts is the current trend of using ingke as a substitute for offering containers or as a substitute for plates and other containers because it is considered very efficient and effective. However, the phenomenon that occurs among craftsmen in Andakasa is actually decreasing. This is due to problems including limited sticks being sold in the market area, sales are adjusted to orders, the number of orders cannot be fulfilled when there is a shortage of raw materials, the raw materials produced do not have a pattern, the value or price of the product. the input is process-based. bargaining and the absence of standard standards, increasingly complex market conditions and competition in trade. Therefore, the community service team can participate together to help increase the number of sales of ingke production, so that it can improve the economy, especially Banjar Pakel in Gegelang Village.
Strategi Mewujudkan Peningkatan Kinerja Pada BUMDes Segara Giri di Desa Sanur Kauh Ida Bagus Udayana Putra; Ida Ayu Surasmi; I Made Wianto Putra
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.83-86

Abstract

Village-Owned Enterprises were established by Village communities in an effort to improve the Village economy through efforts to manage existing natural resources, social potential and economic potential. Therefore, it is necessary to manage Bumdes management professionally so that it is in accordance with its vision and mission. The success of the vision and mission can be determined by competent human resources who are committed to their duties and responsibilities. This service aims to improve performance at Bumdes Segara Giri in Sanur Kauh Village, starting with analyzing the village's potential for preparing a clear and focused business plan, managing production or service provision, marketing and promotion of products or services produced, regular financial management. as well as transparency as well as developing skills and increasing the capacity of human resources. This service begins with interviews and documentation methods with several sources and is supported by documentation. In terms of implementation, the principles of management have been carried out in accordance with the performance analysis of the BUMDes, but there is still a need for steps or strategies so that a good improvement in BUMDes performance can be achieved optimally. This condition is motivated by the limited understanding of human resources. The results of the service show that Bumdes Segara Giri generally has good performance such as providing quality service to the community and maintaining its sustainability, but there are inhibiting factors that require improvement efforts and recommendations to achieve good management.
Co-Authors A.A. Bagus Amlayasa A.A. Media Martadiani Dewa Ayu Niti Widari I Dewa Ayu Kristiantari I Gusti Ayu Intan Saputra Rini I Made Jamin Yasa I Made Suniastha Amerta I Made Wianto Putra Ida Bagus Udayana Putra Ita Sylvia Azita Aziz Krensia Isidora Wea Wea Ni Kadek Wulan Sari Dewi Ni Luh Anik Puspa Ningsih Nyoman Senimantara