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Relevansi Nilai Dividend Yield Dan Price Earning Ratio (PER) Dalam Penilaian Harga Saham Bagi Perusahaan Yang Mengalami Pertumbuhan (Studi pada Perusahaan Manufaktur di BEJ Tahun 2001-2005) I Ketut Jati, ; Ni Luh Supadmi,
Bisnis dan Manajemen Vol 1, No 1 (2008)
Publisher : Bisnis dan Manajemen

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Abstract

The aim of this research are developed and tested model of market appraiser with first prediction is a equities value.It was  a  function of  book value, rented earning  and deviden . This function  broaded  using proction IOS of company growth level  to know  value relevation of devidend yield value and price earning ratio (PER) in orther to appariser stock price.Further more , model which used in this research  are devidend and rented earning  already reflection of using devidend yield and price earning ratio by stock market agentIn addition, the main problem of this research was, How is a relevantion between company growth value, devidend yield, and PER in orther to appraiser stock price?. How is company growth has influnce  toward relevantion  of dividend yield value  and PER in orther to appraiser stock price . The aim of this research is to know are there any influence of relevantion between company growth value , dividend yield and PER in orther to appraiser stock price and to know are there any influence  of company growth  toward relevantion value  dividence yield  and PER in orther to appraiser stock price . This research using proposive sampling technique and respondance are manufacture company  listed in Jakarta stock exchange during 2001 – 2005. Data analysis using multiple regretion technique with price and model return . To get  just one value so this research  using factor analysis because IOS  as a proction company growth .Base on price models, result analysis show company growth , devidend yield and PER,  all together  and partial have relation  or relevantion with stock price.Relevantion of devidend yield value  and PER in apparaiser stock price has not influence  of company growth level . In other hand,  model return show that company growth, devidend yield and PER  has not value relevantion in  appraiser stock price . It has related with stale component and accounting recognition lag which as application in return modelIn conclusion, using alpha 5%, company growth, devidend yield  and PER  has relevantion value in  appraiser stock price . But,company growth   has not  a basic of relevantion devidend yield value  and PER  in orther to appraiser stock price for stock market agent . PER for appraiser stock price with stock agent  in stock exchange market in Jakarta during 2001 – 2005. Disclosure of company growth with any eforts from emitance be desirable that being relevant information for any capital stock market i Indonesia.
COASTAL LAND UTILIZATION AS TOURISM ACCOMMODATION IN BULELENG Indrawati, Ni Luh Supadmi; Budiartha, I Nyoman Putu; Sudini, Luh Putu
Jurnal Notariil Vol 3, No 1 (2018)
Publisher : Notary Department, Post Graduated Program, Warmadewa University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jn.3.1.599.13-24

Abstract

Abstract This research was conducted in Lovina Tourism Area. The problems raised in this thesis are: 1) how is the pattern of the control and use of coastal land for tourism accommodation in Lovina tourism area Buleleng regency? 2) What is the legal protection of coastal land rights used for tourism accommodation in the Lovina tourism area of Buleleng regency? And the finding in the field the acquisition of that the existing land in Lovina tourist area which is located in Kalibukbuk village, dominantly controlled by local community. This study belongs to empirical law study. In the case of the utilization of the lands possessed by the right ownership rights, there is also a leased to a third party. The technique used in collecting data required in this research is interview, observation and document. The result of the research is The development of tourism in the Lovina area of ​​Kalibukbuk Village as the center of the Tourism Area that directly and indirectly affects the economic, social and cultural life of the community, and developments are included in the control and utilization of land in coastal areas and There are two kinds of legal protection, namely preventive and repressive law protection: Protection of repressive law against customary land in Lovina area is a form of legal protection that is done related to the dispute faced by its citizens through the settlement in the judiciary, In the protection of preventive law, to ensure legal certainty of state land and management rights, registration shall be made, as described in the Minister of Home Affairs Regulation No. 1 of 1977, so that the Right to Own, Use and Use Rights may be issued. Keywords: Utilization; Coastal Land; Tourism Accommodation.
PENERAPAN METODE MIND MAPPING UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR KIMIA SISWA KELAS X MIA Supadmi, Ni Luh; Wiratma, I Gusti Lanang; Merta, Luh Maharani
Jurnal Pendidikan Kimia Indonesia Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpk.v1i2.12811

Abstract

Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar siswa kela X MIA 6 SMA Negeri 4 Singaraja melalui metode mind mapping.  Jenis penelitian ini tergolong penelitian tindakan kelas (PTK) yang dilakukan dalam dua siklus. Setiap siklus terdiri atas tahapan perencanaan, pelaksanaan, tindakan, evaluasi, dan refleksi. Subjek penelitian ini adalah siswa kelas X MIA 6 SMA Negeri 4 Singaraja tahun ajaran 2016/2017 yang berjumlah 38 orang, terdiri dari 17 orang laki-laki dan 21 orang perempuan. Data yang diperoleh dalam penelitian ini berupa aktivitas belajar siswa dan hasil belajar siswa yang diambil dari penerapan metode pembelajaran mind mapping. Instrumen yang digunakan yaitu lembar observasi, soal tes, dan dokumentasi. Hasil penelitian dan analisis data pada siklus I dan siklus II diketahui bahwa terjadi peningkatan aktivitas dan hasil belajar siswa kelas X MIA 6 SMA Negeri 4 Singaraja tahun ajaran 2016/2017. Hal ini ditunjukkan dengan adanya peningkatan presentase aktivitas belajar siswa terhadap pelajaran kimia dari skor rata-rata 74,57 dengan kategori cukup aktif pada siklus I menjadi 82,68 dengan kategori aktif pada siklus II. Hasil belajar siswa juga meningkat dari persentase ketuntasan 63,15 % pada siklus I menjadi 89,47 % pada siklus II.
KORELASI KEMAMPUAN MEMBUAT MIND MAPPING DENGAN HASIL BELAJAR KIMIA SISWA Supadmi, Ni Luh; Sudria, Ida Bagus Nyoman
Prosiding Seminar Nasional MIPA 2013: PROSIDING SEMINAR NASIONAL MIPA UNDIKSHA 2013
Publisher : Prosiding Seminar Nasional MIPA

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Abstract

Abstrak   Penelitian korelasi ini bertujuan untuk mendeskripsikan hubungan antara kemampuan membuat mind mapping dengan hasil belajar kimia siswa. Populasi dalam penelitian ini adalah siswa kelas X SMA Negeri 1 Sawan. Sedangkan, sampel penelitian adalah siswa kelas X5 SMA Negeri 1 Sawan. Data dalam penelitian ini berupa data kuantitatif yang diperoleh dari kemampuan membuat mind mapping dan data hasil belajar siswa. Hasil penelitian menunjukkan ada korelasi yang positif dan kuat antara kemampuan siswa membuat mind mapping dengan hasil belajar kimia siswa. Besarnya koefisien korelasi r product moment yang didapatkan yaitu 0,89 dan koefisien determinasi sebesar 0,7921. Hal ini menunjukkan bahwa semakin tinggi kemampuan siswa dalam membuat mind mapping maka semakin tinggi juga hasil belajar yang diperoleh
PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 N.L. Supadmi; I.D.G.D. Suputra; K. Budiartha; N.L.S. Widhiyani
Buletin Udayana Mengabdi Vol 17 No 1 (2018): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.64 KB) | DOI: 10.24843/BUM.2018.v17.i01.p25

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Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the taxpayable correctly according to government regulation number 46 year 2013. The target of this service is toprovide training in 10 Taxpayers (MSMEs) in the city of Denpasar. Outcomes after this devotion completedTaxpayer (MSMEs) can measure, calculate, deposit and report their own tax obligations properly. Themethod of implementation service activities is carried out to provide training how to calculate the tax payableon the spot-face with the business activities of their respective owners SMEs. Results Community serviceactivities of four (4) taxpayer SMEs using the services of a tax consultant to carry out tax obligations, four(4) did not do his tax liability on the grounds they do not know and no strikes to pay taxes, and two (2)MSMEs do their own tax liability , but did not follow the government regulation number 46 in 2013 reasondoes not know the new rules.
ANALISIS TINGKAT PEMAHAMAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESMENT SYSTEM DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN NI LUH SUPADMI; WIWIK ANDRYANI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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This research aims to study individual tax payers’ understanding on self-assessment system implementation. Sample determining by purposive sampling method consists of 60 tax payers having printing business. Data are collected using questionnaire and interview. Then the data are analysed using descriptive statistics method. The result reveals that level of tax payers’ understanding is good.
Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali Maria Mediatrix Ratna Sari; Gde Dharma Suputra; Ni Luh Supadmi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
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 (74.817 KB) | DOI: 10.24843/JIAB.2017.v12.i01.p05

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This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information  and  professionalism.  While  the  specific  purpose  of this study was to determine the effect of the  level of  understanding  of  financial  accounting  information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial  accounting information  understanding and  professionalism, then higher performance  of  tax  inspectors in the settlement  of  tax audits on KPP  Pratama in Bali. 
PENILAIAN KINERJA BADAN RUMAH SAKIT UMUM TABANAN BERDASARKAN BALANCED SCORECARD NI KETUT RASMINI; NI LUH SUPADMI; NI LUH PUTU HERAWATI SUCANDRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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As a government’s institution which gives health services, Tabanan General Hospital is one of the regional hospitals which has obtained ISO 9001:2000, meaning that it has fulfilled the standard of the management of quality. Having obtained ISO, its performance is necessarily evaluated both from the financial perspective and the non financial perspective. The problems which are discussed in this research are how good the performance of Tabanan General Hospital was if evaluated from the perspective of Balanced Scorecard such as financial, customers, internal business, and learning and growth perspectives. The performance in the perspective of finance is evaluated with reference to the value for money method, by which the degrees of its economy, efficiency and effectiveness are measured. The performance in the perspective of customer is evaluated with reference to the growth of customer and their satisfaction. The performance in the perspective of the process of internal business is evaluated with reference to the capacity of its infrastructure and the quality of its services. The performance in the perspective of learning and growth is evaluated with reference to the productivity of the staff and their job satisfaction.Based on the analysis carried out, the performance of Tabanan General Hospital from 2004 to 2007 was classified as being economical. However, its performance in 2008 was classified as being not economical. With regard to its efficiency, it was not efficient yet; however, it was classified as being effective. In the perspective of customers, the numbers of customers increased and viewed from their satisfaction, its performance was good enough. Viewed from the perspective of the process of internal business, the increased capacity of the infrastructure and the improved quality of the services, it can be stated that its performance was good enough. In the perspective of learning and growth, which was evaluated with reference to the increased productivity of the staff from 2004 to 2007, its performance fell; however, in 2008 its performance was good which can be seen from the increased productivity of the staff and their improved satisfaction.
MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KUALITAS PELAYANAN NI LUH SUPADMI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Self assessment system of Indonesian taxation demands highlevel of taxpayers’ awareness and compliance in fulfilling tax liabilitiesin order to increase state revenue from taxation sector. The level ofcompliance could be increased through providing better service qualityby the taxation office, which includes safety, comfort, and quickservices, as well as law enforcement. Taxpayers’ compliance level couldbe measured by examining whether they understand taxation law, fillin tax form completely and clearly, calculate tax liabilities correctly, andreport tax liabilities timely.
GENDER KOMITE AUDIT DAN AUDIT DELAY Maria M Ratna Sari; Ni Luh Supadmi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAKSemakin panjang audit delay mengindikasikan adanya masalah dalam penyusunan laporan keuanganoleh pihak manajemen, yang mengindikasikan kurangnya transparansi dan rendahnya lingkunganpengelolaan perusahaan. Gender merupakan salah satu faktor individu yang turut mempengaruhi sikapkerja. Adanya spesialisasi fisik dari jenis kelamin (laki-laki dan perempuan) menggambarkan perbedaandalam melaksanakan kegiatan sosial. Penelitian ini menguji pengaruh gender komite audit terhadap auditdelay menggunakan analisis regresi. Perusahaan publik yang terdaftar di Bursa Efek Indonesia merupakansampel penelitian yang ditentukan berdasarkan judgement sampling. Hasil penelitian memberikan kajianempiris bahwa gender komite audit berpengaruh terhadap audit delay dengan tingkat signifikansi sebesar0.042 dan memberi dukungan atas teori peran gender yang menyatakan bahwa perempuan melakukantugas lebih baik dibanding laki-laki, sehingga semakin besar jumlah komite audit perempuan akanmenurunkan audit delay.
Co-Authors A. A. Ayu Nur Cintya Apsari A.A Ayu Ganitri Putri Aditya Pradipta Ahmad Taufik Andrik Aprilyanto Setiawan Cok Istri Nilam Kencana Ningrat Dea Ayu Heggar Rinjani Charal Desak Made Wulandewi Devi Pramesti Dewi, Ni Putu Mayra Pradnya Dhear Sari Artana, Putu Dr. Ida Bagus Nyoman Sudria,M.Sc . Febby Dwi Paramitha Gede Rudi Harta Pratama Giri Gusti Ayu Putu Eka Dewi Prihantari I Dewa Agung Gede Krisna Naradipa I Dewa Ayu Trisna Payani I Dewa Gede Dharma Suputra I G A Agung Astia Dewi I Gde Ary Wirajaya I Gede Ambara Cita I Gede Putu Aditya Paramananda Krisna I Gede Suyadnya I Gusti Agung Cahaya Shinta Dewi I Gusti Agung Gede Pradana I Gusti Ayu Diah Lestari I Gusti Ayu Padma Widyari I Gusti Lanang Wiratma I Gusti Ngurah Agung Putra Agniveda I Gusti Ngurah Febriana Putra I Gusti Putu Agung Darma Wicaksana I Ketut Jati I Made Yogi Pradnyana Sugitha I Nyoman Andi Susena I Nyoman Putu Budiartha I Nyoman Putu Budiartha I.D.G.D. Suputra Ida Ayu Adinda Prabawati Ida Ayu Candra Yunita Sari Ida Ayu Gardynia Anjelina Ida Bagus Adinata Kusuma Ida Bagus Putu Pramana Putra Ida Bagus Surya Cahyadi Luhur Inten Pratiwi Sucandra K. Budiartha Kadek Anggi Sintya Dewi Kadek Karya Dwi Jayanti Kadek Katon Pranata Kadek Putri Handayani Ketut Mahardika Luh Maharani Merta Luh Maharani Merta Luh Putu Sudini Luh Putu Sudini Made Astari Pradnya Dewi Maria M Ratna Sari Maria Meiatrix Ratna Sari Muhammad Emil Ibrahim N.L.S. Widhiyani Ni Kadek Jesika Diva Yanthi Ni Kadek Yuliani Utari Ni Ketut Rasmini Ni Komang Linda Lestari Ni Komang Norma Nita NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Priska Sri Utami Ni Luh Putu Yunika Antari Ni Made Lisa Rusmayani Ni Nyoman Devi Septiani Ni Nyoman Wirastiyanti Paulina Ni Putu Atik Widiastini Ni Putu Dwi Eka Rini Sugiarthi Ni Putu Mita Ardiyanti Ni Putu Wina Purnama Dewi Nova Dewi, I Luh Nyoman Judarmita Putu Agustini Eka Pratiwi W. Putu Cahya Pramadya Utami Putu Desy Ari Paramitha Putu Intan Yuliartini Putu Nirmala Chandra Devi Putu Rara Susmita Putu Surya Pratiwi Putu Vilia Puspitha Ramiati, Ni Made Rifa Alfiandi Sari, Ni Kadek Wahyuni Merta Sonia Wina Laksmi Sriartini, Ni Putu Putri Wika, I Made WIWIK ANDRYANI