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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL MANAJEMEN AGRIBISNIS Asia-Pacific Management and Business Application Journal of Applied Business, Taxation and Economics Reseach Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI
I Wayan Ramantha
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Intellectual Capital and Financial Sustainability Putra, I Gede Cahyadi; Wiagustini, Ni Luh Putu; Ramantha, I Wayan; Sedana, Ida Bagus Panji
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
Bibliometric Analysis: Mapping the Role of Intellectual Capital in Enhancing Excellence Competing Colleges Dewi, Gst. Ayu Ketut Rencana Sari; Ramantha, I Wayan; Mimba, Ni Putu SH; Suryana , I Gusti Ngurah Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.381

Abstract

In the knowledge economy, competitive advantage in Higher Education (HE) is based on intangible assets of Intellectual capital such as quality in teaching, research, innovation, image, reputation and stakeholder relations. Several studies have been conducted to analyze how intellectual capital contributes to competitive advantage in different contexts. However, it is still rare in the higher education sector. This study aims to fill this gap by providing knowledge mapping and evaluating articles , the role of intellectual capital contribution to competitive advantage in higher education. This study was conducted through a literature study using a bibliometric meta-analysis method approach . This study analyzed 13 publications taken from the Google Scholar database. The results of the study propose the development of variables that are able to improve the relationship between the role of intellectual capital contribution to competitive advantage in higher education comprehensively. The fields of leadership style, innovation and university performance are often associated with the context of university competitive advantage.
Tingkat Suku Bunga, Jangka Waktu, Jenis Kredit dan Kredit Macet Ni Luh Putu Eka Putri Maharani; I Wayan Ramantha
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p17

Abstract

Bad credit is a condition where credit customers are unable to pay the credit they have on time. This research aims to determine the effect of interest rates, credit terms and types of credit on bad credit. This research was conducted at the Village Credit Institution (LPD) Sukawati District. The sampling method used non-probability sampling and purposive sampling techniques with a total of 88 respondents. The data collection technique uses questionnaires and the data analysis technique uses multiple linear regression analysis techniques. The research results show that the interest rate, credit term and type of credit have a positive and significant effect on bad credit. Keywords: Bad Credit; Interest Rates; Credit Term; Types of Credit
PERBANDINGAN KINERJA KEUANGAN BANK MANDIRI DAN BCA DENGAN GRAND STRATEGY Komang Wisnu Angga Sukma; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 No 1 (2015)
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 and compare the financial performance of Bank Mandiri and BCA in 2012 to see which better is. Measurement of financial performance seen from factors internal and external that is able to provide a snapshot of the financial performance of each bank in the banking industry. This study uses secondary data and observations obtained through non-behavior that is taken from a document in the form of financial statements, and the Indonesian banking statistics. Data analysis was performed by quantitative and qualitative analysis. Based on the results of the study found that the Bank Mandiri financial performance is better than the BCA. The weakness in this study was not to measure and look at the internal and external factors influence each bank every time and only focus in one analysize method. The surplus is an indicator used to assess the research object not only to the growth of profitability, but also on growth equity, growth in third-party funds, interest income growth, and the growth of the company's total assets which will provide a strategy that must be taken by the bank if the bank is located in the good health, reasonably healthy, less healthy, or unhealthy.
Analisis Faktor yang Mempengaruhi Profitabilitas Lembaga Perkreditan Desa Ni Wayan Sari Utami; I Wayan Ramantha
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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.2024.v34.i03.p15

Abstract

The research aims to determine the effect of savings, capital adequacy and credit distribution on profitability with non-performing loans as a moderating variable. Saturated sampling technique was used in this research so that all members of the population were used as research samples, namely 33 Village Credit Institutions (LPD) in Sukawati District. This research uses the Moderated Regression Analysis (MRA) analysis technique, with the data used coming from the annual financial reports of LPDs in Sukawati District from 2017 to 2021. The results of this research show that savings, capital adequacy and credit distribution partially have a positive effect on profitability LPD. Non-performing loans have a negative effect on LPD profitability. In addition, non-performing loans partially weaken the influence of savings and credit distribution on LPD profitability. Non-performing loans strengthen the influence of capital adequacy on LPD profitability. Keywords: Savings; Capital Adequacy; Lending; Non-Performing Loan; Profitability
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar Ida Bagus Pramayoga; I Wayan Ramantha
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p17

Abstract

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.Keywords: Clarity Of Budget Targets; Village Apparatus Competencies; Leadership; Accountability
Penekanan Anggaran, Kapasitas Individu dan Asimetri Informasi memoderasi Partisipasi Penganggaran terhadap Senjangan Anggaran Ida Ayu Made Purba Dwiyanthi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p06

Abstract

The budget that is not absorbed effectively causes a budget gap in the Perumda Water Drinking Tirta Sewakadarma. The aim of the study is to obtain empirical evidence regarding the effect of budget emphasis, individual capacity and information asymmetry on moderating budgetary participation on budgetary gaps. The research sample was 50 respondents with purposive sampling method of determining the sample. Data was collected by distributing questionnaires. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that budget participation had a significant positive effect on the budget gap. Budget emphasis and individual capacity are able to moderate budgetary participation towards budgetary gaps. Information asymmetry is not able to moderate the effect of budget participation on the budget gap. Keywords: Budget Participation; Budget Emphasi;, Individual Capacit;, Information Asymmetry; Budgetary Slack.
NON PERFORMING LOAN SEBAGAI PEMODERASI PENGARUH KUR PADA PROFITABILITAS PT BRI (PERSERO) TBK CABANG DENPASAR Loranita Gladys; I Wayan Ramantha
E-Jurnal Akuntansi Vol 20 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 research has using purposive sampling method of determining the purpose of obtaining a representative sample in accordance with the specified criteria. Data were collected by Library Research and Field Research, by using Moderated Regression Analysis as a data analysis technique. The analysis showed that in partial KUR positive and significant have impacted on profitability. Moderate variable which is the interaction between the KUR and NPL found to be significant (sig <0.05) so it can be concluded that the NPL is a variable moderating variables that are weakening the people's business credit relationship with profitability at PT.Bank Rakyat Indonesia (Persero) Tbk.
PENGARUH SIKAP SKEPTISME, PENGALAMAN AUDIT, KOMPETENSI, DAN INDEPENDENSI AUDITOR PADA KUALITAS AUDIT Ni Putu Piorina Fortuna Sari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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 research was conducted to determine the quality of the BPK audit Bali Provincial Legislative measured through attitude of skepticism, audit experience, competence and independence of an auditor. Audit quality is the ability of an auditor to obtain and evaluate audit evidence to find whether there is a discrepancy with the financial statement presentation standards. This research was conducted at the Supreme Audit Board of the Republic of Indonesia Bali Provincial Representative. The number of samples examined as many as 36 people auditor, with saturated sample method that can serve all the population sample. Data collected through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis concluded that the skepticism attitude, competence, and independence have positive effect and significant, while the audit experience has no effect on audit quality.
PERTIMBANGAN PASAR KERJA, PENGAKUAN PROFESIONAL, NILAI-NILAI SOSIAL, LINGKUNGAN KERJA, PERSONALITAS PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK Indah Putri Ambari; I Wayan Ramantha
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

The research was conducted to determine the effect of influence of labor market considerations, professional recognition, social values, work environment and perceptions of personality on career choice of students majoring in accounting as a public accountant in the extension program FEB Udayana. The population in this study were students from the Department of Accounting Program extensions FEB Udayana 2013. The method of determining the sample in this study using purposive sampling technique with students majoring in accounting criteria force in 2013 interested in becoming a public accountant. Data collection method used is the questionnaire method in the form of a questionnaire. Data analysis technique used is the classical assumption test, descriptive analysis and multiple linear regression analysis. The results showed that the consideration of the labor market, professional recognition, social values, work environment and personality positive and significant impact on the selection of a career as a public accountant.
Co-Authors A.A. Yogi Prasanjaya Agusta Amamda Wulandari Anak Agung Istri Vita Wisaputri Ari Pramana Armanu Thoyib Armanu Thoyib Ayu Alit Cita Dewi Cokorda Bagus Wiadnyana Putra Desak Made Kemarayanthi Dewa Gde Ananta Wijana Dewa Nyoman Badera Dewa Putu Selawa Dewa Putu Selawa, Dewa Putu Dewi, Gusti Ayu Ketut Rencana Sari djumahir Djumahir Djumahir Djumahir Gede Mandirta Tama Gerianta Wirawan Yasa Gintar Gimbara I Dewa Gede Pingga Mahariana I Dewa Gede Pingga Mahariana I G. A. M. Agung Mas Andriani Pratiwi I Gede Cahyadi Putra I Gede Hendra Dharma Wicaksana I Gusti Ayu Cintya Suri Awya Wambarika I Gusti Putu Oka Surya Utama I Kadek Satria Nova I Ketut Yadnyana I Made Dwi Kresna Ratha I Made Joni Suparsa I WAYAN BUDIASA I Wayan Suartana Ida Ayu Made Purba Dwiyanthi Ida Ayu Pradnyandhari Dewi Ida Ayu Saraswati Ida Ayu Sintya Puspita Dewi Ida Bagus Jelantik Tenaya Ida Bagus Panji Sedana Ida Bagus Panji Sedana Ida Bagus Pramayoga Ida Bagus Satwika Adhi Nugraha Indah Putri Ambari Kade Purnama Dewi Kadek Indah Dwi Lestari KETUT BUDI SUSRUSA Ketut Krisna Savitri Komang Oktarini Komang Ratih Komala Lestari Komang Wahyu Surya saputra Komang Wisnu Angga Sukma Loranita Gladys Made Andiva Mahendra Made Edy Septian Santosa Made Gede Wirakusuma Marcelinus Sangap Nauli Radjagukguk Maria Meiatrix Ratna Sari Meita Trisnawati Mimba, Ni Putu SH Ni Kadek Dwi Apriyantari Ni Kadek Kartika Yogiswari Ni Ketut Rasmini Ni Luh Putri Dea Giantari Ni Luh Putu Eka Putri Maharani Ni Luh Putu Paramita Novi Astuti Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Sri Septiarini Ni Made Dwi Umidyathi Karang Ni Made Rahindayati Ni Nengah Lasmini Ni Putu Arista Devi Ni Putu Eka Kartika Putri Ni Putu Piorina Fortuna Sari Ni Putu Ria Arista Dewi Ni Putu Ria Arista Dewi, Ni Putu Ria Arista Ni Putu Sri Harta Mimba Ni Wayan Puspita Dewi Ni Wayan Sari Utami Ni Wayan Sukaningsih Lili Cahyani Pande Komang Suparyana Putri Oceana Maharani Putu Purnama Dewi Putu Putri Sawitri PUTU SUGIARTAWAN Putu Winning Arianandini Rosko Atmaja Sang Putu Krisnanda Adhitama Suryana , I Gusti Ngurah Agung