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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Economics, Accounting, and Management E-JURNAL AKUNTANSI

Ni Gusti Putu Wirawati

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2929338

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 92 Documents Claim Missing Document

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PENGARUH KEBIJAKAN DEVIDEN, KOMPENSASI, DAN LEVERAGE PADA MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri; I Wayan Pradnyantha Wirasedana
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (904.035 KB)

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen, kompensasi, laverage terhadap praktik manajemen laba. Penelitian ini penting dilakukan karena hasil penelitian akan memberikan kontribusi bagi invertor maupun calon investor bahwa ada beberapa faktor yang dapat berpengaruh pada tindakan manajemen laba yang bersifat oportunis.Teknik analisis data yang digunakan yaitu teknik analisis regresi linier berganda. Pemilihan sampel menggunakan metode nonprobability dengan teknik purposive sampling. Penelitian memberikan hasil bahwa kebijakan deviden, kompensasi, dan laverage secara empiris tidak mempengaruhi praktik manajemen laba. Kata kunci: kebijakan dividen, kompensasi, laverage, Manajemen Laba

MENGEMBANGKAN MINAT KEWIRAUSAHAAN DI KALANGAN REMAJA DESA NYITDAH KABUPATEN TABANAN I.N. Nurcaya; Eka Sulistyawati; I.M. Jember; N.K. Seminari; N.G.P. Wirawati
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.554 KB)

Adolescence is a period of time when people are intended to reveal and show their true identity. They start to prepare for their future, choosing what they are going to do in the future. However they need some education, developments and directions to get better in order to reach their dreams. By considering the need of some education, developments and directions, encourage us to do a community service which entitled “Developing Entrepreneurship’s Interests on The Adolescence of Nyitdah Village Kediri Sub-district Tabanan Regency.”. This activity targeted the adolescence or also known as “sekeha teruna – teruni” in order to develop their entrepreneurship’s interest. The amount of participants who participate in this events are 83 teenager who were chosen from 9 banjar that spread in Nyitdah Village. The events formally starts within 3 steps, which are September 30th, October 7th and 8th 2016. The community service was held by using lecture and discussion method. The participants get the lecture’s material, the making of business proposal, and filling the questionnaire as the evaluation of the events. The result of the community service, the adolescence or also known as “sekaha teruna teruni” is expected to be able digging their self-potential, and develop it into a business. For the community service’s team, this event is beneficial to apply theory and devoted themselves to the people.

PENDAMPINGAN CARA PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) DALAM RANGKA MENINGKATKAN TATA KELOLA USAHA DI DESA ABIANSEMAL – BADUNG I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati; Herkulanus Bambang Suprasto
Buletin Udayana Mengabdi Vol 19 No 2 (2020): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.831 KB)

Kewirausahaan menjadi pondasi dasar pemerintah dalam membagun masyarakat menuju kesejahteraan. Kemandiriaan dalam berwirausaha sangat didukung oleh pemerintah. Salah satu upaya pemerintah adalah memberikan dana Kredit Usaha Rakyat pada masyarakat sehingga ekonomi rakyat cepat tumbuh. Dalam menjalankan usaha tersebut perlu adanya pengetahuan dalam mengelola usaha. Salah satunya dalam mengelola usaha perlu ada standar operasional prosedur. Setiap perusahaan bagaimanapun bentuk dan apapun jenisnya, membutuhkan sebuah panduan untuk menjalankan tugas dan fungsi setiap elemen atau unit perusahaan. Sistem ini berisi urutan proses melakukan pekerjaan dari awal sampai akhir. Cara pemecahan masalah adalah dengan memberikan pemdampingan cara penyusunan SOP bagi masyarakat pelaku usaha. Kegiatan pelatihan dan pendampingan cara penyusunan SOP dalam rangka meningkatkan tata kelola usaha sangat diminati oleh masyarakat. Kegiatan pelatihan berjalan lancar. Kegiatan seperti ini di sarankan dilaksanakan kembali dalam uapaya meningkatkan kinerja usaha.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS EXCEL PADA LPD DESA ADAT KUUM KELADI TABANAN I.N. Nurcahya; E. Sulistyawati; I.M. Jember; N.G.P. Wirawati
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.38 KB)

Lembaga Perkreditan Desa (LPD) is one of the institution that is now a footstool for the people in order to fulfill their daily needs and fund management. This institution is formed to be able to have a bigger role in order to overcome the financial difficulties between the people. With that bigger and important role, LPD’s development become really fast. The Training of Arranging the Financial Report Based on Microsoft Excel that had been held in LPD Kuum Kladi Village Office aims to give knowledge to the LPD’s staff about the importance of being quick and accurate on making financial report. The training in LPD Office, which is in Banjar Adat Munduk Juwet were attended by all of the LPD staffs and 2 Bendesa Adat. This training went well and received a good welcome and enthusiasm from the community leader nor LPD staffs.

Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Auditor performance is the result of work rendered in carrying out one’s duties within a certain period of time. The quality of auditing is improved if the auditor shows good performance. The aim of this research is to determine how intellectual/emotional/spiritual intelligence, independence, and the culture of Tri Hita Karana affect auditor performance in public accounting firms in Bali. This research was conducted in seven public accountant firms in Bali and questionnaires were used to collect the data. Purposive sampling was employed to determine the sample, and multiple linear regression was applied as a technique of analysis. This research contributes to the literature as it considers Tri Hita Karana as a factor that affects auditor performance. Hopefully, this research can give guidance to public accounting firms in terms of how intellectual/emotional/spiritual intelligence, independence, and Tri Hita Karana influence auditor performance. Keywords: Tri Hita Karana, auditor, intelligence, independence

Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat I Gusti Ayu Made Asri Dwija Putri; I.G.K.A Ulupui; Ni Gusti Putu Wirawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.

PENGARUH GOOD GOVERNMENT, PENGENDALIAN INTERN, DAN BUDAYA TRI HITA KARANA PADA KINERJA ORGANISASI PERANGKAT DAERAH DI KABUPATEN KARANGASEM Ni Gusti Putu Wirawati; I Dewa Nyoman Badera; I. G. A. M. Asri Dwija Putri
Buletin Studi Ekonomi VOL.25.NO.2.AGUSTUS 2020
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2020.v25.i02.p08

This research aims to examine the effect of good government governance, internal control, Tri Hita Karana culture on the Performance of Regional Apparatus Organization. This research was conducted in Karangasem Regency with 96 respondents from the regional apparatus. Determination of the sample using non-probability sampling with saturation sampling technique. Data collection methods were carried out using questionnaires and data analysis technique using multiple linear regression analysis. The results of this research indicate that the variables of government governance, internal control, Tri Hita Karana culture have a positive effect on the Performance of Regional Apparatus Organization in Karangasem Regency.

PENGARUH KESESUAIAN KOMPENSASI DAN MORALITAS PADA KECENDERUNGAN KECURANGAN DI LPD SE-KECAMATAN NUSA PENIDA Ni Komang Yuli Trirahayu; Ni Gusti Putu Wirawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.08.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i08.p20

Fraud is a form of fraud that is carried out intentionally and can harm certain parties and provide personal benefits to the perpetrators of the fraud. One form of fraud can be acts of corruption and misuse of assets. This research was conducted to examine the effect of suitability of compensation and morality on fraud tendencies in LPDs throughout the Nusa Penida sub-district. This research was conducted at Nusa Penida District LPDs, totaling 42 LPDs using a survey method with a questionnaire. The number of samples in this study were 168 respondents. The sample in this study was determined by purposive sampling technique. The criteria that can be used as samples are respondents who have positions as panureksa, pamucuk, panyarikan and patengen. Multiple linear regression was used in the data analysis. The results of the analysis prove that the suitability of compensation and morality has a negative effect on the tendency of LPD fraud. The implication of this research is that the existence of a compensation system and a high level of morality will prevent fraud in the LPD. The results of this study support the fraud triangle theory and the theory of moral development.

Reaksi Pasar Terhadap Peristiwa Kenaikan Harga Bahan Bakar Minyak (BBM) Di Bursa Efek Indonesia Ni Putu Sri Puspita Dewi; Ni Gusti Putu Wirawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8854

This study aims to determine the market reaction to the September 3, 2022 fuel price hike on the Indonesia Stock Exchange with an event window of 7 days. The number of samples used was 52 consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX). The method of determining the sample used is the non-probability sampling method with purposive sampling technique. The model used to estimate the expected return is the mean adjusted model. The data analysis technique used is One Sample t-test and Paired Samples t-test. The results of this study indicate that there is no significant difference in the average abnormal return before and after the fuel price increase. Based on these results indicate that the capital market in Indonesia is in the form of an efficient semi-strong market in terms of information.

PENGARUH PROFITABILITAS, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Gede Fernanda Viratama; Ni Gusti Putu Wirawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.04.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i04.p13

Corporate Social Responsibility (CSR) telah menjadi topik pembicaraan utama dalam dunia bisnis, dimana kepekaan dan kepedulian terhadap lingkungan sosial telah menjadi hal yang fundamental bagi perusahaan. Pengungkapan CSR merupakan sebuah bentuk pertanggungjawaban perusahaan kepada para stakeholder. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kinerja lingkungan, dan ukuran perusahaan terhadap pengungkapan CSR. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dan mengikuti PROPER tahun 2018-2020. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Berdasarkan metode tersebut, jumlah sampel yang digunakan yakni 54 sampel. Data penelitian ini dianalisis dengan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR, profitabilitas berpengaruh negatif terhadap pengungkapan CSR, sedangkan kinerja lingkungan tidak berpengaruh pada pengungkapan CSR. Implikasi dari penelitian ini dapat membuktikan teori legitimasi yang menjelaskan variabel ukuran perusahaan dimana perusahaan melakukan kegiatan operasional dan berusaha meyakinkan bahwa perilaku mereka sesuai dengan batas-batas dan norma yang ada pada masyarakat luas.

Co-Authors A. A. Ayu Tisna Wulandewi Ade Pariono Agnes Monika Febrianti Kondo Agus Purnomo Anak Agung Sagung Laksmi Dewi Cicilia Kadek Lia Erosvitha Citra Kartika Sari Dewa Nyoman Badera Diana Istighfarin Dita Purnamaningsih Dwiananda, Ni Kadek Dina Eggy Prasutha Wiguna Eka Sulistyawati Filipus Argentano Guntur Suryaputra Fritz Basar Miguel Sinaga Gede Agus Mahaputra Gede Bagus Dika Pradana Gede Fernanda Viratama Gede Marco Pradana Dika Putra Gusti Agung Putu Dian Yunita Gusti Ayu Putri Cahyani Herkulanus Bambang Suprasto I Gede Gora Wira Pratama I Gede Made Nandana Saning Aryantha Putra I Gusti Ayu Intan Triutari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Hery Septiawan I Ketut Jati I Komang Dedy Adnyana Putra I Made Adi Mahendra I Made Dwi Marta Sanjaya I Made Edy Purnama Putra I Made Winata Krisna I Made Yasa Wirama I Putu Bagus Diva Aiswarya I Putu Gede Bagus Hariwangsa I Putu Indra Wijaya I Wayan Pradnyantha Wirasedana I.G.K.A Ulupui I.M. Jember I.N. Nurcahya I.N. Nurcaya Ida Ayu Agung Wahyuning Candra Dewi Ida Ayu Alit Dwi Maha Dewi Ida Bagus Ega Pradnyana Putra Ida Bagus Gede Mawang Mangun Buana Ida Bagus Teja Permana Kadek Asri Damayani Kadek Dwi Mahendra Yasa Ketut Setha Ariedhana Made Mertha Md. Krisna Arta Anggar Kusuma Muhammad Alfi Muhammad Ryan Yanuar Daeng Malino Nanang Bayudi Ngakan Putu Teja Hadinata Ni Ketut Pradnyasari Kartika Ni Ketut Seminari Ni Komang Pina Lestari Ni Komang Pistrikayani Ni Komang Sripeni Cipta Sari Ni Komang Yuli Trirahayu Ni Luh Ayu Windariani Ni Luh Ayu Windariani Ni Made Ambar Diantari Ni Made Dwi Damayanti Ni Nyoman Desi Antari Ni Nyoman Tria Suhartiningsih Ni Putu Eka Parastika Ni Putu Laksmi Gayatri Ni Putu Mulyani Ni Putu Sri Harta Mimba Ni Putu Sri Puspita Dewi Ni Putu Suriani Ni Wayan Agustini Ni Wayan Dea Dharmala Ni Wayan Lady Andini Ni Wayan Lia Apriani Ni Wayan Meitriyani Ni Wayan Prita Wanda Hilldayani Nita Surya Lestari Nius Gwijangge Okayanti, Ni Made Dwi Petrus Kakadir Putu Elsa Pratiwi Dewi Putu Sanjaya Budi Darma Putu Widya Anjani Putu Yoga Ananta Pratyaksa R. Egi Pradnya Putra Rumawas, Nicholas Eldrick Savitri, Komang Ayusta Devi Sri Dewi Lestari Vazria Ulfa Liandini

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