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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

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Abstract

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

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Abstract

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

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Abstract

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.
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

Abstract

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.
Analisis Pengaruh Karakteristik Komite Audit Terhadap Financial Distress (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia I Gede Made Nandana Saning Aryantha Putra; Ni Gusti Putu Wirawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9621

Abstract

Financial distress merupakan keadaan sebuah perusahaan mengalami kesulitan untuk memenuhi kewajibannya, dan mengalami kerugian. Penelitian ini bertujuan untuk mengetahui pengaruh empat karakteristik komite audit yaitu ukuran komite audit, independensi komite audit, frekuensi pertemuan komite audit dan jumlah ahli keuangan komite audit terhadap financial distress perusahaan. Metode penelitian ini yaitu kuantitatif dengan teknik pemilihan sampel menggunakan purposive sampling. Terpilih 54 amatan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) 3 tahun pengamatan dari 2019-2021. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa karaktersistik ukuran komite audit mempunyai pengaruh negatif terhadap financial distress perusahaan sedangkan independensi komite audit, frekuensi pertemuan komite audit dan jumlah ahli keuangan komite audit tidak berpengaruh terhadap financial distress.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Akuisisi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Muhammad Alfi; Ni Gusti Putu Wirawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.9397

Abstract

Aktivitas akuisisi menunjukkan adanya trend positif yang menandakan bahwa akuisisi dapat dijadikan salah satu pilihan strategi ekspansi bisnis karena dapat memberikan kemamakmuran dan keuntungan bagi perusahaan. Tujuan penelitian ini untuk mengetahui perbedaan kinerja keuangan perusahaan antara sebelum dan sesudah melakukan akuisisi. Pengukuran kinerja keuangan perusahaan dilakukan menggunakan rasio keuangan seperti Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equty Ratio (DER), Return On Asset (ROA), dan Earnings Per Share (EPS). Populasi dalam penelitian ini adalah perusahaan yang melakukan aktivitas akuisisi dalam periode 2017-2019. Sedangkan sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 19 perusahaan. Teknik analisis data yang digunakan adalah Paired Sample T-Test dan Wilcoxon Sign Rank Test. Hasil penelitian ini menunjukkan bahwa pada rasio Return On Asset (ROA) terdapat perbedaan yang signifikan setelah perusahaan melakukan akuisisi. Sedangkan untuk Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equty Ratio (DER), dan Earnings Per Share (EPS) tidak terdapat perbedaan sebelum dan sesudah akuisisi. Penelitian ini dapat memberikan informasi tambahan terkait adanya bukti empiris mengenai dampak kinerja keuangan perusahaan antara sebelum dan sesudah perusahaan melakukan akuisisi serta dapat berkontribusi dalam memberikan implikasi bagi perusahaan khususnya manajemen untuk memberikan pemahaman yang lebih luas terkait dampak kinerja keuangan setelah perusahaan melakukan akuisisi.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Akuisisi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Ketut Setha Ariedhana; Ni Gusti Putu Wirawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.9398

Abstract

Aktivitas akuisisi menunjukkan adanya trend positif yang menandakan bahwa akuisisi dapat dijadikan salah satu pilihan strategi ekspansi bisnis karena dapat memberikan kemamakmuran dan keuntungan bagi perusahaan. Tujuan penelitian ini untuk mengetahui perbedaan kinerja keuangan perusahaan antara sebelum dan sesudah melakukan akuisisi. Pengukuran kinerja keuangan perusahaan dilakukan menggunakan rasio keuangan seperti Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equty Ratio (DER), Return On Asset (ROA), dan Earnings Per Share (EPS). Populasi dalam penelitian ini adalah perusahaan yang melakukan aktivitas akuisisi dalam periode 2017-2019. Sedangkan sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 19 perusahaan. Teknik analisis data yang digunakan adalah Paired Sample T-Test dan Wilcoxon Sign Rank Test. Hasil penelitian ini menunjukkan bahwa pada rasio Return On Asset (ROA) terdapat perbedaan yang signifikan setelah perusahaan melakukan akuisisi. Sedangkan untuk Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equty Ratio (DER), dan Earnings Per Share (EPS) tidak terdapat perbedaan sebelum dan sesudah akuisisi. Penelitian ini dapat memberikan informasi tambahan terkait adanya bukti empiris mengenai dampak kinerja keuangan perusahaan antara sebelum dan sesudah perusahaan melakukan akuisisi serta dapat berkontribusi dalam memberikan implikasi bagi perusahaan khususnya manajemen untuk memberikan pemahaman yang lebih luas terkait dampak kinerja keuangan setelah perusahaan melakukan akuisisi.
Pengaruh Pemberian Employee Stock Option Plan (ESOP) pada Kinerja Perusahaan dan Implikasinya Terhadap Nilai Perusahaan Ni Wayan Dea Dharmala; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p05

Abstract

The company is a contract between the owner of the company (principal) and management (agent) which is called the agency relationship. In this connection, there is often a conflict of interest. One of the principal ways to minimize differences in interests is to provide compensation to employees in the form of a share ownership program (ESOP). This study aims to determine the effect of giving ESOP on company performance and its implications for firm value. Samples obtained based on the purposive sampling method are 48 observations. Data collection uses non-participant observation methods. The data analysis technique used is path analysis. The results showed that ESOP had a positive effect on company performance, company performance had a positive effect on company value, ESOP had no effect on company value, and ESOP had an effect on firm value through company performance. Keywords: Employee stock option plan, company performance, company value
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI SIMPAN PINJAM DI KABUPATEN BADUNG Ni Nyoman Tria Suhartiningsih; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 18 No 1 (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

This study aims to determine the effect on the financial ratios of financial distress and formed a discriminant model that capable of predicting financial distress in savings and credit cooperatives on Badung regency-Bali. This research was conducted at 32 savings and credit cooperatives and this research data is derived from secondary data. The research data was processed using discriminant analysis techniques. The results of the overall analysis of independent variables were tested showed there are three variables that influence financial distress. The three variable is RentAsset, MS/PDbBr, CR/PB. The discriminant model formed from the influential variables have 87.5% of predictive accuracy, so it can be said that the model is able to predict the financial distress in credit cooperatives on Badung regency-Bali.
PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Ida Ayu Agung Wahyuning Candra Dewi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 No 3 (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

The company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater  that aims to  gain legitimacy of the society. The research has a purpose to know the effect of tax aggressiveness on CSR with liquidity as the moderating variable. The total of the samples is  81 observation are determined based on non-probability sampling method with purposive sampling technique. Moderated Regression Analysis (MRA) is an analytical technique that used in this research. The result founded that tax aggressiveness take effect on CSR, and the liquidity can not moderating  the effect of tax aggressiveness on CSR.
Co-Authors A. A. Ayu Tisna Wulandewi Ade Pariono Agnes Monika Febrianti Kondo Agus Purnomo Cicilia Kadek Lia Erosvitha Citra Kartika Sari Dewa Nyoman Badera Dewi, A.A Sagung Laksmi 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 Ketut Suryanawa 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 Made Kartika Ayuni Kencanawati Ni Made Mia Amelia Agripina 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 Petrus Kakadir Putu Elsa Pratiwi Dewi Putu Sanjaya Budi Darma Putu Widya Anjani Putu Yoga Ananta Pratyaksa R. Egi Pradnya Putra Rumawas, Nicholas Eldrick Sri Dewi Lestari Vazria Ulfa Liandini