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Implementation of Project Based Learning Independent Learning Curriculum in Japanese Speaking Skills Stovia, Anggita; Kadafi, Muammar; Riyadi, Slamet
Journal of Japanese Language Education and Linguistics Vol. 9 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jjlel.v9i1.25442

Abstract

Students of Japanese Literature typically encounter challenges in verbalizing the Japanese language. Implementing an independent learning curriculum alongside the Project Based Learning model can facilitate students' proficiency in spoken Japanese, as it enables them to comprehend information, select themes, and actively engage in addressing their speaking challenges autonomously. This project, funded by LPPM Unsoed Skim project on Competency Improvement, aims to assess the enhancement of speaking skills among Japanese Literature students and identify the challenges they encounter. This study employs an experimental research methodology utilizing the One Group Pretest-Posttest Design. The tools employed for data collection include the speaking skills assessment rubric and interview instructions to identify speaking challenges. Data gathering methodologies encompass (1) oral assignment approaches, (2) observation, and (3) interviews. Qualitative observation data are evaluated utilizing the Miles and Huberman analytical framework, which encompasses data reduction, data display, and verification and conclusions. The study's results indicated that the speaking proficiency of Japanese Literature students who engaged in Project Based Learning surpassed that of their counterparts in conventional learning models, and the students' speaking challenges were identifiable.
Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi Kadek Nitya Devi Irmayanti; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p12

Abstract

Penelitian ini berfokus pada perusahaan consumer goods, dimana perusahaan ini memproduksi barang-barang konsumsi yang dibutuhkan secara rutin oleh masyarakat. Penelitian mengenai pengungkapan CSR pada perusahaan consumer goods masih jarang dilakukan. Sampel yang didapatkan sebanyak 7 perusahaan menggunakan teknik purposive sampling, dengan teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh signifikan pada pengungkapan CSR, leverage berpengaruh positif pada pengungkapan CSR, kepemilikan asing tidak berpengaruh signifikan pada pengungkapan CSR, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas pada pengungkapan CSR, ukuran perusahaan mampu memoderasi (memperlemah) pengaruh leverage pada pengungkapan CSR dan ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan asing pada pengungkapan CSR. Kata kunci: Profitabilitas, leverage, kepemilikan asing, ukuran perusahaan, pengungkapan CSR, consumer goods.
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA, TIME BUDGET PRESSURE DAN MOTIVASI AUDITOR PADA KUALITAS AUDIT I Gede Karma Yudha Permana Putra; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

Factors affecting Quality Audit is the locus of control, work experience, Time budget pressure and motivation auditor.Tujuan this study was to determine the effect of locus of control, work experience, time budget pressure and motivation auditors on audit quality in the public accounting firm of Bali Province. Research tool used is multiple linear regression analysis, F test and t test. The location of this research carried out at the Bali Provincial Office Public Accountant registered in IAPI.Responden in this study were 94 auditors. The object of this study is Locus Of Control, Work Experience, Time Budget Pressure and Motivation Auditor on Audit Quality. Based on the analysis it can be concluded that the variable locus of control, work experience and motivation auditor positive effect on quality of audit.Sedangkan variable Time Budget Pressure negatively affect audit quality.
Partisipasi Penyusunan Anggaran, Kompetensi, Self-Efficacy Sistem Pengukuran Kinerja dan Kinerja Manajerial Ni Kadek Dwi Gitariani; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p07

Abstract

The purpose of this study was to examine the effect of budgeting participation, competence, self-efficacy and performance measurement systems on managerial performance. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. A total of 102 people were selected as respondents. The sampling method used in this study was purposive sampling and the data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that budgetary participation, competence, self-efficacy and performance measurement systems have a positive effect on managerial performance. Keywords: Participation in Budget Formulation; Competence, Self-Efficacy; Performance Measurement System; Managerial Performance.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Mirsha Amirah Inastri; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 21 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p20

Abstract

Setiap perusahaan bertujuan untuk meningkatkan nilai perusahaan, namun tidak semua perusahaan dapat memenuhinya. Hal ini dikarenakan pihak-pihak yang terlibat dalam perusahaan terkadang memiliki konflik satu dengan lainnya, sehingga tujuan perusahaan sulit terc­apai. Salah satu cara untuk mengatasi konflik ini adalah dengan tata kelola perusahaan yang baik atau Good Corporate Governance (GCG). Penerapan GCG harus memenuhi lima prin­­­sip, salah satunya adalah pertanggungjawaban. Pertanggungjawaban tersebut dapat dilakukan melalui pengungkapan Corporate Social Responsibility (CSR) dalam sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan GCG dan pengungkapan CSR terhadap nilai perusahaan. Jumlah sampel penelitian adalah 33 data perusahaan yang berasal dari 16 perusahaan. Penelitian ini menggunakan metode penentuan sampel purposive sampling dengan kriteria antara lain; perusahaan terdaftar di Bursa Efek Indonesia, mengikuti pemeringkatan CGPI (Corporate Governance Perception Index), dan mengungkapkan sustainability report sesuai standar GRI G-4 periode 2013-2016. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini memperoleh dua hasil yaitu yang pertama, variabel penerapan GCG yang diproksikan dengan skor CGPI berpengaruh positif dan signifikan pada nilai perusahaan karena nilai signifikansi uji t sebesar 0,011 lebih kecil dari tingkat signifikansi 0,05. Hasil kedua, variabel pengungkapan CSR yang diproksikan dengan CSRI (Corporate Social Responsibility Index) tidak berpengaruh positif dan tidak signifikan pada nilai perusahaan karena nilai signifikansi uji t sebesar 0,710 lebih besar dari tingkat signifikansi 0,05.
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS Ni Wayan Sri Arthini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Indonesia. Sustainability Reporting Awards (ISRA) was held to appreciate companies that have revealed sustainability report. This study aims to determine whether there are differences in financial performance between the winner and non winner of ISRA.This study uses secondary data. Data consist of financial statements of  companies listed in Indonesian Stock Exchange and gathered from National Center for Sustainability Reporting (NCSR). The sample consist of 21 companies that became the winner of ISRA and 22 companies that did not become winners in ISRA, with nonprobability sampling method. Data observed with Independent Sampel T-test and Mann Whitney U. This study concludes that there is no significant difference in financial performance between the winner and non winner of ISRA. This is  probably due for Indonesian case, winning ISRA is not yet become important information for stakeholders.
Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards I Dewa Ayu Adnyaswari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 7 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i07.p02

Abstract

This study aims to determine the effect of company size and industry profile on the intensity of disclosure of sustainability reporting. The research population is 119 companies that won the Environmental, Social, Governance (ESG) Awards. The sample selection used a purposive sampling technique and a sample of 72 companies was obtained during the study period. The analysis technique used in this research is multiple linear regression analysis. The results of the study state that company size has a positive effect on the intensity of disclosure of sustainability reporting and industry profile also has a positive effect on the intensity of disclosure of sustainability reporting in companies that win ESG Awards. Keywords: Firm Size; Industry Profile; Sustainability Reporting Disclosure Intensity.
Pengaruh Tingkat Pendidikan, Love of Money dan Moral Reasoning Pada Persepsi Etis Mahasiswa Akuntansi Ni Kadek Sri Puspita Dharmayanti; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p16

Abstract

This study took the sample of all active students in the 2016 diploma program, undergraduate accounting undergraduate 2015, PPAK batch 2018, and postgraduate accounting for 2017 Faculty of Economics and Business, Udayana University using probability sampling method with random techniques. Based on the results of calculations with the Slovin formula obtained a sample of 167 people. Data collection in this study using online questionnaire techniques. The results showed that accounting students with a high level of education would also have high perceptions. Accounting students with a high level of love of money will have a low ethical perception. Accounting students with high levels of moral reasoning will have high ethical perceptions. Ethical perception will influence the ethical behavior of accounting students. This means that a high level of education and a high level of moral reasoning will enhance the ethical perceptions of accounting students, while the high level of love of money will affect the low ethical perceptions of students. Keywords : Accounting; Love Of Money; Students; Perception; Moral Reasoning.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran Ni Putu Evitania Precilia; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 30 No 9 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i09.p16

Abstract

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency. Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.
Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice Ni Putu Lissya Suryantari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p01

Abstract

The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance. Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari Diana Puspitasari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Artha Widya Sari Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nabila, Alya Husna Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Resini, Luh Sintya Safira, Syiffa Erdi Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Widayani, Ni Luh Ulansari Manikan Wildany Ilham Fatoniaji Yenni Fransisca Limawan Yusida Lusiana Zuliyanti, Dera