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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Bakti Saraswati WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Sewaka Bhakti Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Postgraduated Community Service Journal Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
Ida Ayu Surasmi
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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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
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 dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : 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
Banking Sector Profitability During The Covid-19 Pandemic Krensia Isidora Wea Wea; Ni Luh Anik Puspa Ningsih; Ida Ayu Surasmi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : 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.
Measuring Local Revenue from The Tourism Sector in Bali Province Dorkas Marline Lovrian Mautang; Ida Ayu Surasmi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.185-191

Abstract

This study aims to analyze the-effect-of-the-number-of-tourist-visits, length of stay of tourists and room occupancy rates on-local-revenue-from-the-tourism-sector-in-Bali Province. The-research method used is descriptive quantitative. The-data-used-in-this study-secondary-data-from-the-Bali Province Tourism Office. The technique used-is-multiple-linear regression. With-the-number-of-samples used, namely 30 months, from October 2019 to March 2022. The results showed that partially the-number-of tourist visits had a-positive-and significant-effect-on local revenue from the-tourism-sector-in-Bali Province, the-length-of-stay of tourists and the room occupancy rate had a negative and insignificant effect-on-local revenue from-the-tourism-sector-in-Bali Province. Simultaneously the number of tourist visits, length of stay of tourists and room occupancy rates have a significant influence-on-local-revenue from the tourism sector in Bali Province.
Determinants of Investment Decisions With Corporate Social Responsibility as Moderation in Indonesia Stock Exchange Manufacturing Companies Ida Ayu Surasmi; Ida Bagus Udayana Putra; Luh Gede Ariastuti; Ni Luh Putu Martini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.51-63

Abstract

Investment decisions need attention for companies. Investment decisions are proxied with the Price Earning Ratio (PER). Price Earning Ratio. (PER) by factors such as leverage, growth opportunities, liquidity, profitability, cash flow, age of the company. In making investment decisions, in addition to considering financial factors, non-financial factors are also considerations that can legitimize the company's existence for the long term. Corporate Social Responsibility (CSR) is a consideration for investors because it is a good form of investment for the sustainability of the company's business. Based on the results of previous research related to CSR, it turns out that there is an inconsistency in the results as well as inconsistencies in the results of determinants that affect investment decisions, so there is a suspicion to include CSR as a moderation variable. The purpose of this study is to analyze the influence of PER on DAR, GROW, CR, ROA, CF, AGE and CSR as moderation variables. Based on PLS with the help of Smart PLS software version 3.0 with a total of 48 issuers of consumer sub-sector manufacturing companies for the 2020-2023 period, it shows that AGE has a significant positive effect on PER, AGE has a significant positive effect on PER, while DAR, GROW, CR, ROA and CF partially have no effect on PER. Likewise, CSR is not able to partially strengthen the influence of DAR, GROW, CR, ROA and CF on PER
The Role of Profitability in Mediating the Influence of Company Size and Leverage on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2023  Dewa Ayu Manik Candrapuspa; Ni Made Wahyuni; Ida Ayu Surasmi; Ida Bagus Udayana Putra; I Made Suniastha Amerta; Ni Nengah Seri Ekayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.109-124

Abstract

Bank Indonesia (BI) saw that the manufacturing sector's success in 2023 slowed the rise in company value, as shown by the changing business value. If the growth comes with a high rate of return on investment for shareholders, it will change how many investors or shareholders are worth. There are several ways to figure out how much a business is worth. Before investing, people look at a number of factors that will help them figure out how much a company is worth. This research examines how profitability influences Indonesia Stock Exchange-listed manufacturing businesses' value between 2020 and 2023. It will examine debt and firm size effects on value. Study participants are manufacturers that went public on the Indonesia Stock Exchange between 2020 and 2023. Over four years, 52 firms provided 208 observational data points. The data was collected from public and private archives, which contain papers, documentation, and historical reports. Researchers employ inferential path analysis to solve the question. The research found that company size significantly reduces profitability. Relatively little leverage affects corporate profitability. Size doesn't affect firm worth as much. Leverage boosts corporate value significantly. Profitability has a positive and significant effect on company value. Profitability is able to mediate the effect of company size on company value. Profitability is not able to mediate the effect of leverage on company value.
Pengaruh Kesadaran Lingkungan, Digitalisasi Akuntansi, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Ubud Ni Putu Intan Melani; Ida Ayu Surasmi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.62-67

Abstract

This study aims to analyze the influence of accounting understanding, accounting digitalization, and human resource competency on the quality of financial reports at Village Credit Institutions in Ubud District. The approach used in this study is quantitative with a population consisting of 32 Village Credit Institutions in Ubud District. The sampling technique applied is the saturated sampling technique (census), which aims to minimize errors in data collection, so that the number of samples in this study covers all Village Credit Institutions in the area. The unit of analysis in this study is the organization represented by the head of each Village Credit Institution. Data were collected using a questionnaire and analyzed using multiple linear regression methods. The results of the study indicate that accounting understanding, accounting digitalization, and human resource competency have a significant positive effect on improving the quality of financial reports at Village Credit Institutions in Ubud District.
Pengaruh Leverage dan Kebijakan Dividen terhadap Investasi Perusahaan Ida Ayu Surasmi; Ida Bagus Udayana Putra; G. Oka Warmana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.138-143

Abstract

In an imperfect capital market, funding decisions and dividend policy affect investment decisions. Sources of funds have different costs, so the cost of these funds will affect the analysis of investment feasibility. Agency costs both from debt and dividends can limit the company's investment. This study contributes to explaining how leverage and dividend policy influence investment decisions in companies in Indonesia. This study uses panel data regression. This study finds that the effect of dividends is stronger in limiting the company's investment. A high dividend payout reduces the company's investment the following year, whereas. leverage has no effect on the company's investment. Another finding is that investment opportunities have a positive effect on company investment, while company size has no effect on investment.
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.
Co-Authors A.A. Bagus Amlayasa A.A. Media Martadiani Dewa Ayu Manik Candrapuspa Dewa Ayu Niti Widari Dorkas Marline Lovrian Mautang G. Oka Warmana I Dewa Kristiantari I Gusti Ayu Intan Saputra Rini 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 Komang Adi Kurniawan Saputra Krensia Isidora Wea Wea Luh Gede Ariastuti Ni Kadek Wulan Sari Dewi Ni Luh Anik Puspa Ningsih Ni Luh Putu Martini Ni Made Wahyuni Ni Nengah Apriliani Ni Nengah Seri Ekayani Ni Putu Intan Melani Nyoman Senimantara Partiwi Dwi Astuti Putu Diajeng Intan Mayuni