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All Journal Jurnal Akuntansi Indonesia Buletin Udayana Mengabdi Jurnal Ekonomi Kuantitatif Terapan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
I Ketut Mustanda
Fakultas Ekonomi Dan Bisnis, Jurusan Manajemen Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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KONTRIBUSI PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DAN KINERJA KEUANGAN DAERAH PROVINSI BALI Ida Bagus Badjra; I Ketut Mustanda; Nyoman Abudanti
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.1.29-40

Abstract

Issues that arise in a decentralized government that is when the allocations are not appropriate in capital expenditure as well as the reception is not optimal (PAD, DBH, DAU, and DAK) that impact on the performance of local government. This study aimed to analyze the effect of revenue (PAD) and Fund Balance to the Capital Expenditure and Financial Performance Bali Provincial. The study population was all over the city /regency in Bali. This research technique using census method. The results showed that capital spending is directly positive and significant impact on the financial performance area, equalization funds directly no significant effect on capital expenditure, the balance funds indirectly positive and significant impact on the financial performance areas, PAD direct significant effect on capital spending PAD indirectly no significant negative effect on the financial performance of the region.
PELATIHAN DAN PENDAMPINGAN TENTANG PERLAKUAN AKUNTANSI DAN KEUANGAN BAGI MANAJEMEN DAN STAF LPD DESA ADAT LUKLUK I.B.K. Surya; I.K. Mustanda; N. Abundanti; A.A.A. Sriathi; N.W. Mujiati; W.M. Utama; A.A.S.K. Dewi
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 (105.926 KB)

Abstract

Dalam menata laporan keuangan yang baik maka perlakuan akuntansi dan keuangan sangat penting untuk diperhatikan. Kegiatan pengabdian masyarakat ini penting dilakukan karena selama ini manajemen dan staf LPD Desa Adat Lukluk karena masih rendahnya pengetahuan karyawan tentang topik ini. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan dan pendampingan tentang perlakuan akuntansi dan keuangan bagi manajemen dan staf LPD Desa Adat Lukluk. Adapun metode yang digunakan dalam pemecahan masalah adalah metode ceramah dan pendampingan. Metode ceramah digunakan untuk menyampaikan pengetahuan tentang perlakuan akuntansi dan keuangan dan aplikasinya pada perusahaan jasa keuangan khususnya LPD. Pendampingan juga digunakan untuk mendampingi peserta dalam mengaplikasikan teori yang diperoleh dalam praktek di LPD. Peserta pelatihan adalah pimpinan, karyawan, dan Badan Pengawas LPD Desa Adat Lukluk berjumlah 13 orang yang dikumpulkan dalam suatu ruangan kemudian diberikan pelatihan. Selanjutnya setiap seminggu sekali dilakukan pendampingan untuk memastikan pemahaman tentang perlakuan akuntansi dan keuangan yang diterapkan di LPD Desa Adat Lukluk. Hasil pelatihan menunjukkan bahwa para peserta serius mengikuti pelatihan, yang ditunjukkan dengan aktifnya mereka dalam diskusi tentang permasalahan yang dihadapi. Penilaian peserta terhadap kegiatan pelatihan sangat baik. Untuk itu disarankan pendampingan terus diberikan untuk peningkatan kompetensi karyawan dalam penyusunan laporan keuangan.
Potensi Pengembangan Investasi Berbasis Ekonomi Kreatif Di Kota Denpasar Ni Luh Putu Wiagustini; Luh Gede Meydianawthi; I Ketut Mustanda; Nyoman Abundanti
Jurnal Ekonomi Kuantitatif Terapan 2017: Vol. 10, No. 2, Agustus 2017 (pp. 110 - 252)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5459.915 KB) | DOI: 10.24843/JEKT.2017.v10.i02.p06

Abstract

This research aimed to analyze Investment Potentials and Investment Business Climate based on Creative Economies in Denpasar City. To achieve this research objective, Location Quotient (LQ), Anova, and Performance-Importance Analysis techniques were employed. This study utilized both secondary and primary data. The results showed that creative economy-based investment potentials and those which were expandable in Denpasar City including: Handicraft, Printing and Publishing, Fashion, Culinary and Music. There were differences in the impact of Number of Workforce and Investment and Economic Value per Creative Economy Sub-Sector as follows: the workforce posed significant impact on Handicraft, Printing and Culinary; while Investment and Economic Value significantly impacted Handicraft, Fashion and Culinary. Developments of creative economy-based investments which need to be prioritized, given attention to and properly handled by Denpasar City Government including: (i) Operational efficiency assistance, (ii) Product marketing assistance, (iii) Assistance in human resources quality improvement, (iv) Assistance in funding fulfillment through loans, (v) Assistance in maintenance of activity sustainability, (vi) Government assistance in product distributions.
PENGARUH PERISTIWA KENAIKAN HARGA BBM 18 NOVEMBER 2014 PADA ABNORMAL RETURN SAHAM INDUSTRI TRANSPORTASI DI BEI Deo Gratias; I Ketut Mustanda
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 9 Nomor 2 Tahun 2015
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.506 KB)

Abstract

The purpose of this study is to determine significant difference on abnormal return of Transportation Industry shares before and after the rise of fuel prices on 18 November 2014.This study took a sample of 24 companies in transportation industry listed on Indonesia Stock Exchange by using cencus method. Data analysis technique used was Paired Sample T-Test with 15-day window period. The results show that there was no significant difference on shares’ abnormal return before and after the rise of fuel price on 18 November 2014. The event of fuel prices hike did not give a significant impact on transportation industry, indicating that the issue of fuel prices hike had been widely circulated within the community before the event occured and it did not take place in a long period of time. It can be stated that the market does not react toward the rise of fuel prices. Investors have predicted that the rise of fuel prices will only be temporary and Indonesia Stock Exchange is still being the destination for foreign investors to invest
Pengaruh Cash Turnover, Loan to Deposit Ratio, Capit al Adequacy Ratio, dan Dana Pihak Ketiga terhadap Profitabilitas LPD Putu Cahyadi Sujana; I Ketut Mustanda
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 8 Nomor 2 Tahun 2014
Publisher : Faculty of Economics and Business Udayana University

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Abstract

The  purpose of  this  study  was  to  determine  the  effect  of   cash  turnover ,  loan  to  deposit  ratio,   capi tal adequacyrat io,  and  third-party  funds  to  the profi tabil ity  of  Lembaga  Perkreditan  Desa  (LPD)  in  Denpasar  2010-2012.Thi s study  used observasion  method is to study and look at the  financial statements of  the LPD  period 2010-2012  and  found  a  sample  of   34  LPD.  This  study  found  that  the  cash  turnover ,  loan  to  deposit  ratio  and  capi taladequacy  rat io  by  part ial  signi ficant  positive  effect  on  the  profitability  of  LPD  in  Denpasar  2010-2012.Meanwhile,  third-party funds  significant negat ive effect   on  the  profitabili ty of   LPD in Denpasar  2010-2012.
PENGARUH KINERJA MAKRO EKONOMI TERHADAP KINERJA INDUSTRI DAN KINERJA KEUANGAN PERUSAHAAN SERTA RETURN SAHAM PERUSAHAAN PERBANKAN I Gusti Agung Kresna Surya Purnama; I Gusti Bagus Wiksuana; I Ketut Mustanda
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 7 Nomor 1 Tahun 2013
Publisher : Faculty of Economics and Business Udayana University

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Abstract

The purpose of this study is to investigate the influence macroeconomic performance on industry performance and company financial performance and stock returns the banking company in Indonesia Stock Exchange.Theanalysis technique is path analysis. The results of this research are the macroeconomic performance  and company financial performance are not significant positive effect on stock return, while industrial  performanceis not significant negative effect on stock returns. Subsequent findings is that macroeconomic performance has a significant positive effect on industrial performance and no significant positive effect on company financial performance, while industrial performance is not significant negative effect on the company financial performance of banking companies in Indonesia Stock Exchange.
Perumusan Strategis Industri Kecil Dan Kerajinan Di Bali Dengan Pendekatan Balance Scorecard I Gede Riana; I. B. Panji Sedana; Ketut Mustanda
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.58406

Abstract

Industri kecil dan menengah memiliki peran strategis dalam pembangunan ekonomi di Indonesia, terutama dalam menyerap tenaga kerja unskill dan semi skill. Selama ini terbukti mampu membantu keluar dari krisis keuangan yang terjadi. Sehingga penelitian ini bertujuan untuk menemukan strategi yang tepat guna memberdayakan industri kerajinan secara optimal. Penelitian ini menggunakan cluster sampling dan respondennya adalah mereka yang berperan dalam pemberdayaan UKM. Penelitian ini menggunakan analisis SWOT untuk menghasilkan strategi besar seperti penelitian strategi. Hasil penelitian ini: faktor strategis internal yang mempengaruhi pembangunan berkelanjutan IKK di Bali, diantaranya adalah perspektif keuangan yang terdiri dari; ketersediaan modal kerja dan efektivitas penggunaan dana; perspektif pelanggan yang terdiri dari dukungan promosi, pangsa pasar, dan harga produk. faktor strategis eksternal antara lain perspektif keuangan antara lain tingkat inflasi, tingkat pertumbuhan ekonomi, tingkat suku bunga, dan ketersediaan bahan baku dengan harga yang terjangkau; perspektif pelanggan, termasuk budaya masyarakat, sikap masyarakat, dan pertumbuhan populasi. Kata Kunci: balanced scorecard, analisis SWOT, industri kerajinan, pemberdayaan
Co-Authors A.A.S.K. Dewi Anak Agung Ayu Sriathi Deo Gratias Dewa Gede Derian Angga Paramartha Dewiningrat, Ayu Indira I Gede Riana I Gst Ayu Nyoman Krisnia Putri I Gusti Agung Kresna Surya Purnama I Gusti Bagus Wiksuana I Gusti Ngurah Agung Dwi Pramana I Nyoman Agus Suwardika I Putu Chio Kanaiya I.B.K. Surya Ida Bagus Badjra Ida Bagus Panji Sedana Kadek Irrine Devita Angelina Kadek Windi Andyani Komang Arik Suartama Komang Intan Permatasari Luh Dina Puspita Puspita Luh Gede Meydianawthi Made Inten Uthami Putri Warsa Mochamad Sayiddani Fauza Ni Kadek Desi Darmayanti Ni Luh Putu Ika Ariasih Ni Luh Putu Rassri Gayatri Ni Luh Putu Wiagustini Ni Made Ayu Windika Saraswati Ni Made Diah Permata Sari Ni Wayan Mujiati Nyoman Abudanti Nyoman Abundanti Putu Cahyadi Sujana Putu Mahendra Dananjaya W.M. Utama