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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana Akurasi : Jurnal Studi Akuntansi dan Keuangan Green Inflation: International Journal of Management And Strategic Business Leadership E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Putu Agus Ardiana
Jurusan Akuntansi, Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Conceptualising Stakeholder Engagement in Sustainability Reporting Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p01

Abstract

A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there is a paucity in the literature on how stakeholder engagement in sustainability reporting may lead to more meaningful sustainability reports. This paper aims to conceptualise the role of stakeholder engagement in producing more meaningful sustainability reports. This conceptual paper offers avenues for future empirical research. This paper contributes to the literature and the theory by shedding light on the importance of institutional work in shifting the institutional logic of stakeholder engagement in sustainability reporting from a strategic management tool to an accountability mechanism so that more meaningful sustainability reports are produced. Stakeholder engagement allows the reporting companies to become more aware of sustainability issues that are informed by their stakeholders while the engaged stakeholders also benefit from the information provided by the reporting companies on the issues, agenda, and performance related to sustainability. Keywords: stakeholder engagement, sustainability reporting, neo-institutional theory
THE EFFECT OF MACROECONOMIC AND FUNDAMENTAL VARIABLES ON SYSTEMATIC RISK ON THE JAKARTA STOCK EXCHANGE Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p01

Abstract

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VARIABEL-VARIABEL YANG MEMPENGARUHI TOBIN’S Q BROKERAGE HOUSE DI INDONESIA Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.805 KB)

Abstract

ABSTRAK Penelitian ini bertujuan mengetahui variabel-variabel yang mempengaruhi Tobin’s Q sebagai proksi market power brokerage house yang terdaftar di Bursa Efek Indonesia dengan cara melakukan pemodelan ekonometrika sampai memperoleh model yang BLUE (Best Linear Unbiased Estimators) berdasarkan data cross-sectional tahun 2007, 2008, 2009, dan data panel untuk melihat konsistensinya. Model yang BLUE ternyata tidak konsisten untuk setiap data tersebut tetapi terdapat sejumlah temuan menarik, antara lain investor individual berkontribusi lebih besar terhadap market power brokerage house, risiko finansial yang dihadapi brokerage house ternyata menyebabkan penurunan market power, dan market power brokerage house ternyata semakin menurun seiring dengan bertambahnya total aset yang dikelola manajer investasi.   Kata kunci : BLUE, brokerage house, Tobin’s Q
PEMODELAN EKONOMETRIKA AGRESIVITAS PEMBERIAN KREDIT DI BANK PERKREDITAN RAKYAT Putu Agus Ardiana; Ni Putu Indah Purnama Sari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This paper aims to investigate independent variables affecting loanaggressiveness of rural banks proxied by the growth of loan through aneconometric modeling. We initially identified 13 variables affecting the ratio butwe then dropped a number of independent variables insignificantly affecting thedependent variabel. Conducting 13 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting loan aggressiveness of rural banks are thegrowth of third-party deposits and Return on Assets (ROA).
PENGARUH VARIABEL ASET LANCAR, DEBT TO TOTAL ASSETS, UMUR, DAN JUMLAH ANGGOTA TERHADAP RENTABILITAS EKONOMI DI KOPERASI SIMPAN PINJAM DAN KOPERASI KREDIT DI KECAMATAN BULELENG, KABUPATEN BULELENG: SEBUAH PEMODELAN EKONOMETRIKA Putu Agus Ardiana; Luh Kartini Eka Sari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This paper aims to investigate independent variables affecting profitabilityof cooperatives in Buleleng, Bali proxied by a ratio of earnings and total assetsthrough an econometric modeling. We initially identified 18 variables affectingthe ratio but we then dropped a number of independent variables insignificantlyaffecting the ratio. Conducting 15 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting profitability of cooperatives in Buleleng, Bali arecurrent assets, debt to total assets, age, and the number of member ofcooperatives.
PERSEPSI PEDAGANG DI PASAR AGUNG DENPASAR TENTANG PROGRAM PEMBERDAYAAN MANAJEMEN PASAR PERCONTOHAN Putu Agus Ardiana
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi

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Abstract

Abstract: The Perception of Traders at Pasar Agung Denpasar about Pilot Market Empowerment Management Program. Traditional markets have been facing great pressures from the modern ones. In order to create competitive advantages of traditional markets, the Ministry of Trade of the Republic of Indonesia has executed a program empowering traditional markets both phisically and non-phisically. The program has been running for about one year out of three years in total. Pasar Agung is one of the traditional markets chosen for this pilot project. So far, phisical empowerment has been completed but the non-phisical one has not started yet. This research aims to investigate whether or not the program has been successfully creating Pasar Agung’s competitive advantages based on the sellers’ perception. Having surveyed the population of sellers in Pasar Agung of 337 sellers, this research finds that majority of them respond positively the phisical empowerment but the reverse exists in the non-phisical one, especially in empowering managerial skills for Pasar Agung’s management team as well as empowering economic condidition of the sellers. This research suggests the Ministry of Trade to continue this empowerment to create competitive advantages of traditional markets and improve the economic wealth of sellers and the society as a whole. Abstrak: Persepsi Pedagang di Pasar Agung Denpasar Tentang Program Pemberdayaan Manajemen Pasar Percontohan. Pasar tradisional telah menghadapi tekanan yang luar biasa dari pasar modern. Dalam rangka meciptakan keunggulan bersaing pasar tradisional, Kementerian Perdagangan Republik Indonesia telah menjalankan program pemberdayaan pasar tradisional baik secara fisik maupun non-fisik. Program tersebut telah berjalan sekitar satu tahun dari total tiga tahun yang dijadwalkan. Pasar Agung adalah salah satu pasar tradisional yang terpilih dalam proyek percontohan ini. Sejauh ini, pemberdayaan fisik telah dilaksanakan tetapi pemberdayaan non-fisik belum dilaksanakan. Penelitian ini bertujuan mengetahui keberhasilan program ini dalam menciptakan keunggulan bersaing Pasar Agung berdasarkan persepsi pedagang. Setelah mensurvey 337 populasi pedagang di Pasar Agung, penelitian ini menemukan bahwa mayoritas pedagang merespon pemberdayaan fisik secara positif tetapi tidak untuk pemberdayaan non-fisik terutama tentang pemberdayaan keterampilan manajerial untuk pengelola Pasar Agung dan pemberdayaan kondisi ekonomi untuk pedagang. Penelitian ini menyarankan Kementerian Perdagangan untuk melanjutkan pemberdayaan ini dalam rangka menciptakan keunggulan bersaing pasar tradisional serta meningkatkan kesejahteraan pedagang dan masyarakat secara keseluruhan.   Kata Kunci:     Pasar tradisional, pemberdayaan fisik dan  non-fisik, keunggulan bersaing, dan persepsi pedagang
ECONOMETRIC MODEL OF FIRM’S VALUE IN LIQUID MARKET: CASE OF INDONESIA Putu Agus Ardiana
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 6 Nomor 2 Tahun 2012
Publisher : Universitas Udayana

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Abstract

The research aims to investigate variables affecting Tobin’s Q which represents the value of public  companies listed on LQ45 Index on the Indonesia Stock Exchange by developing a  BLUE(Best Linear UnbiasedEstimators) econometric model for cross-sectional data of 2007, 2008, and 2009 as well as panel data. The models vary across different data but there are important findings to note. Public companies listed  on LQ45 Index have experienced overliquidity problem during the period of observation leading to a decline in firm’s value. In addition, those public companies have low financial risk so they have chance to  increase their debts especially long-term debts.
Is Sustainability Reporting Really About Reporting Sustainability? Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p02

Abstract

Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field. Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis
Faktor Penerimaan dan Penggunaan Siswaskeudes oleh Pengawas Keuangan Desa Putu Widiantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; Putu Agus Ardiana
JELIKU (Jurnal Elektronik Ilmu Komputer Udayana) Vol 13 No 1 (2024): JELIKU Volume 13 No 1, August 2024
Publisher : Informatics Department, Faculty of Mathematics and Natural Sciences, Udayana University

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Abstract

This research investigates the factors influencing the acceptance and use of the Village Financial Monitoring System (Siswaskeudes) application by village financial supervisors. Utilizing an interpretive approach and hermeneutic phenomenology, the study aims to understand supervisors' experiences and perceptions regarding the usefulness and ease of use of Siswaskeudes. Data were collected through in-depth interviews with five informants from the Denpasar City Inspectorate. The findings indicate that perceived usefulness, ease of use, attitudes toward behavior, subjective norms, and perceived behavioral control are crucial in determining application usage. Most informants found Siswaskeudes to facilitate easier data access and enhance work efficiency, despite identifying initial use challenges and the need for further development. Compliance with legal regulations, reflected in subjective norms, is a primary driver of the application's use. This research recommends ongoing development, training, regular monitoring, team support, and security enhancements to boost Siswaskeudes' acceptance and usage. Future research should explore user satisfaction using quantitative approaches with the Technology Acceptance Model (TAM) and consider additional variables such as security and cost savings.
Pengaruh Nonmonotonic Kepemilikan Manajerial Pada Nilai Perusahaan Nurul Islamiah Ramadhoan; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 12 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to find out the effect of managerial ownership on firm value, low managerial ownership on firm value and high managerial ownership on firm value. This research was conductedat themanufacturing companies listed in Indonesia Stock Exchange(IDX) 2011-2013. The numberof samples taken 129 samples by purposive sampling method. Methods of data collectionis bya nonparticipantobservationmethod. The analysis techniqueusedis multiple linear regression. The result foundtheeffect of managerialownershipon firm value, low managerial ownershi pnegatively affectthe value ofthe company, andhighmanagerialownershiphas positive effecton firm value
Co-Authors A.A Pt. Agung Mirah Purnama Sari Aditya Paramarta Anak Agung Istri Maharani Anita . Bayu Artha Wijaya Bertha Avelia Dewa Gede Yudha Dananjaya I G N Agung Dedy Aristiawan I Ketut Teguh Dharma Putra I Ketut Yadnyana I Made Surya Dharma Ida Bagus Gede Nicko Komang Samisi Kusumadewi, Ni Kadek Yunita Luh Kartini Eka Sari Luh Komang Merawati Luh Sri Diantari Made Gede Wirakusuma Made Windi Ariani Maria M. Virginia De Pazzi Ni Luh Gede Emy Lestari Dewi Ni Made Dwi Ratnadi Ni Putu Indah Budasari Ni Putu Indah Purnama Sari Ni Putu Nathania Suryani Ni Putu Sri Harta Mimba Nurul Islamiah Ramadhoan Putu Adi Susanti Putu Ariyuda Putra Putu Widiantari Putu Yutika Ariestya