Article Per Year (5 Year)
p-Index From 2021 - 2026
4.157
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of Business, Finance, and Economics (JBFE) East Asian Journal of Multidisciplinary Research (EAJMR) Journal Research of Social Science, Economics, and Management International Journal of Management Research and Economics Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Commerce, and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Ni Made Adi Erawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI Ni Kadek Jyoti Krishna Maheswari; Ni Made Adi Erawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.05.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.i05.p12

Abstract

Tujuan perusahaan adalah untuk memaksimumkan kemakmuran pemegang saham melalui pemaksimalan nilai perusahaan. Nilai perusahaan memberi kemakmuran bagi para pemegang saham secara maksimum apabila harga saham meningkat. Sehingga semakin tinggi harga saham, maka semakin tinggi pula kemakmuran pemilik saham. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh ukuran perusahaan, leverage dan kepemilikan manajerial pada nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020.Sampel ditentukan dengan metode nonprobability sampling, teknik purposive sampling. Sampel yang diperoleh sejumlah 9 perusahaan dengan 4 tahun amatan. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif, leverage berpengaruh negatif, dan kepemilikan manajerial berpengaruh positif pada nilai perusahaan. Perusahaan diharapkan dapat memperhatikan informasi keuangan yang disajikan khususnya ukuran perusahaan, leverage dan dividen serta informasi nonkeuangan kepemilikan manajerial agar dapat memberikan informasi yang akurat dan relevan mengenai kondisi perusahaan
PENGARUH PRINSIP-PRINSIP GOOD GOVERNANCE PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD I Gusti Ngurah Teja Wijaya; Ni Made Adi Erawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.02.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.i02.p20

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran terhadap kinerja keuangan Lembaga Perkreditan Desa (LPD) di Kecamatan Ubud. Data yang digunakan melibatkan jawaban dari kuesioner yang disebarkan kepada tiap LPD di Kecamatan Ubud, serta laporan keuangan yang diperoleh dari Lembaga Pengelola Lembaga Perkreditan Desa (LPLPD) Kabupaten Gianyar. Sampel dipilih dengan metode purposive sampling, menghasilkan 32 LPD di Kecamatan Ubud dengan masing-masing LPD diwakili oleh dua responden. Teknik analisis data menggunakan regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa prinsip-prinsip Good governance, yaitu transparansi, akuntabilitas, independensi, dan kewajaran, memiliki pengaruh yang positif terhadap kinerja keuangan LPD di Kecamatan Ubud. Implikasi dari penelitian ini dapat menjadi panduan bagi pengelola LPD dalam meningkatkan kinerja keuangan dengan menerapkan prinsip Good governance dalam praktik pengelolaan LPD.
Socio Emotional Wealth Approach and Corporate Social Responsibility Disclosure in Indonesia Ni Made Adi Erawati; Dewa Gede Wirama; Endra Kartika Yudha
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.74605

Abstract

This study aims to demonstrate that corporate governance moderates the effect of family ownership on Corporate Social Responsibility (CSR) disclosure. This research employs an archival approach, utilizing content analysis, in-depth discussions, observations, and secondary data. The sample consists of family-owned companies (Family Business Enterprises) within the manufacturing industry, selected using a purposive sampling method. The data were tested and analyzed using SPSS. The results indicate that family ownership has a positive effect on CSR disclosure. Moreover, corporate governance can enhance the positive influence of family ownership on CSR disclosure. These findings support the Socio-Emotional Wealth Theory, suggesting that family companies are more likely to prioritize CSR disclosure to preserve the family name and prestige. The study contributes to the accounting literature by highlighting the interplay between family ownership, corporate governance, and CSR practices. It provides valuable insights for policymakers and practitioners, emphasizing the importance of robust corporate governance structures in promoting transparency and accountability in family-owned businesses. By understanding these dynamics, stakeholders can better appreciate the motivations behind CSR disclosures in family firms and work towards fostering a more socially responsible corporate environment.
The Effect of Company Performance on Underpricing Level IPO Shares on the Indonesia Stock Exchange for the Period 2013- 2023 PRADNYANA, Komang Wisnu Aria; ERAWATI, Ni Made Adi
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1113

Abstract

The purpose of this study was to examine the effect of profitability, solvency, company size, and company age on the level of underpricing of IPO shares on the Indonesia Stock Exchange for the period 2013- 2023. Underpricing is the difference between the IPO stock offering price and the market price when the shares are first traded on the market. This study aims to examine the effect of profitability, solvency, company size and company age on the level of underpricing of IPOshares on the IDX for the period 2013-2023. The sample of this study was 376 using purposive sampling. Data collection techniques using non-participant observation methods. The data analysis technique used is the Structural Equation Model (SEM) using Partial Least Square (PLS). Research data is processed using Smart-PLS version 4 software by evaluating the inner model and bootstrapping. The results of this study indicate that profitability, solvency, company size and company age have a negative effect on the level of underpricing of IPO shares on the IDX for the period 2013-2023. This means that the better profitability, solvency and company size owned can reduce the level of underpricing of IPO shares. Companies that have been established for a long time can also reduce the level of underpricing of IPO shares on the IDX for the 2013-2023 period.
The Effect of Trading Volume Activity, Profitability and Solvability on Stock Returns: (Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022) Risma Julkismayana; Ni Made Adi Erawati
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.349

Abstract

This study aims to obtain empirical evidence regarding the effect of trading volume activity, profitability and solvency on stock returns. This study analyzed 122 samples of banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The samples were selected through purposive sampling method and analyzed using multiple linear regression. The results of the study indicate that trading volume activity has no effect on stock returns, profitability has a positive effect on stock returns and solvency has a negative effect on stock returns. The theoretical implications of this study are able to confirm the signal theory based on the hypothesis tests conducted. The practical implications of this study provide knowledge and can be used as consideration for companies regarding financial management policies and as considerations for investors regarding investment decision making
Strategic adoption: unveiling the impact of e-Bupot application in government agencies Surianingsih, Kadek; Sari, Maria M Ratna; Yadnyana, I Ketut; Erawati, Ni Made Adi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243871

Abstract

The e-Bupot application for government agencies is an information technology solution provided by the Directorate General of Taxes (DGT) of Republic of Indonesia. The e-Bupot is designed to simplify the fulfillment of tax obligations and enhance the overall convenience of taxpayers. The aim of this reseach were analysed the taxpayer’s acceptance and satisfaction levels, and also improved the understanding of taxpayer’s compliance among users of the e-Bupot application, which comprising all government agencies that registered as taxpayers in Bali Regional Office of the DGT. This research integrated the Meta-UTAUT model along with the ISS Model to analyze the acceptance of e-Bupot. Adopting a quantitative approach, the sampling technique used in this research was purposive, utilized online questionaire survey that were completed by 172 respondents. Data analysis for this research was conducted by using the PLS method with SmartPLS version 3 software. The results of this research show that some factors including the effort expectancy, information quality, service quality, system quality, attitude, trust, and behavioral intention were identified as important factors that encourage the use behavior of taxpayers in utilizing the e-Bupot application and finally influencing their tax compliance.
The Effect Of Performance-Based Budgeting, Accounting Control And Reporting Systems On Government Performance Accountability Puan Nazhifa Afronisa; Ni Made Adi Erawati
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Performance accountability is a form of agency accountability for its duties and activities to interested parties or stakeholders. The purpose of this study was to test and analyze the effect of performance-based budgeting, accounting control, and reporting systems on performance accountability of government agencies. The theory used in this research is Agency Theory and Stewardship Theory. The sample used in this study were OPD employees selected using purposive sampling technique with a total of 108 respondents. The data collection method in this study was to use a questionnaire which was then tested and analyzed using multiple linear regression analysis techniques with the SPSS 26 program. The results showed that performance-based budgeting, accounting control, and reporting systems had a positive effect on the performance accountability of government agencies.
Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ni Putu Ayunda Prihantini; I Ketut Yadnyana; I Ketut Sujana; Ni Made Adi Erawati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.723

Abstract

This research aims to examine and analyze the role of psychological capital (PsyCap) as a moderator in the influence of budget participation and transformational leadership style on managerial performance in star hotels. This research uses a quantitative approach with a population of 18 hotels from 3 to 5 stars in Buleleng Regency. The sampling technique used was a saturated sample, with 134 respondents. Data was collected through questionnaires (google form) and directly (print out). Data analysis was carried out using structural equation modeling (SEM) with SmartPLS 3.2.9 software. The research results show that budget participation and transformational leadership style have a positive effect on managerial performance. Psychological capital has also been proven to strengthen the influence of budget participation and transformational leadership style on managerial performance. It is hoped that the results of this research can help hotels to improve managerial performance through increasing cooperation between leaders and employees, higher budget participation, implementing a transformational leadership style, and positive improvements in the psychological aspects of employees so that they have psychological capital that supports achieving company goals. The study provides several recommendations for future researchers to include macroeconomic factors such as GDP (Gross Domestic Product) growth, inflation, interest rates, and unemployment rates in their research. This inclusion can provide important external context.
PENGARUH MOTIVASI, BIAYA PENDIDIKAN DAN LAMA PENDIDIKAN PADA MINAT MAHASISWA AKUNTANSI MENGIKUTI PPAK Mayma Berlinasari; Adi Erawati
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting Profession Education (PPAk) is very important for students majoring in accounting, because PPAk can contribute to being a professional accountant. This study aims to determine the effect of motivation quality, career motivation, economic motivation, education cost and long education on interest accounting student following the accounting profession education (empirical study on accounting students s1 program Faculty of Economics and Business, University Udayana). The sample was 65 respondents to the sampling method used nonprobality sampling with purposive sampling technique. Data collection methods used were questionnaires. Data analysis technique used is multiple linear regression analysis to test the hypothesis. Based on the results of the analysis can be concluded that the motivation variable quality, career motivation and positive influence on economic motivation of student interest in accounting follows the Accounting Profession while variable tuition fees and length of education negatively affect the interests of accounting students to follow Accounting Profession.
PENGARUH UKURAN PEMERINTAH DAERAH, KEMAKMURAN, INTERGOVERNMENTAL REVENUE, TEMUAN DAN OPINI AUDIT BPK PADA KINERJA KEUANGAN Putu Riesty Masdiantini; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 14 No 2 (2016)
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

Abstract

The purpose of this study was to determine the effect of local government size, wealth, intergovernmental revenue, BPK audit findings and opinion on the financial performance of regency/city in Bali. The sample in this study was the regional government of 8 regencies and one city in the province of Bali with saturated sampling method. Data was collected by using nonparticipant observation method. Data analysis technique used was multiple linear regressions. The result of analysis showed that local government size and BPK audit opinion have significant and positive effect on the financial performance of the regency/city in Bali. On the other hand, other variables such as wealth, intergovernmental revenue and BPK audit findings do not affect financial performance of the regency/city in Bali.
Co-Authors A.A Sagung Desy Pratami Adinda Shavina Putri Hermanto Ali Djamhuri Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Agung Kresnandra Ananta, Basitho Majid Endi Ayu Ratih Maristanda Sidartha Bagus Meshawidiyatmika Samhita candra maha prihantini Cok Istri Krisnanda Widani Cok Istri Prami Shintia Dewa Gede Wirama Dewi, Ni Luh Putu Rastika Endra Kartika Yudha Gde Adi Pradnyana Gusti Ayu Nyoman Budiasih I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Teja Wijaya I Ketut Artha Suryana I Ketut I Ketut Sujana I Ketut Sujana I Ketut Yadnyana I Ketut Yadnyana I Made Bhaskara Sastra I Made Prasetia Dwikamajaya I Made Sadha Suardikha I Putu Sudana Ida Ayu Ary Mahadewi Ida Ayu Enny Kiranayanti Ida Ayu Putri Wulandari Kadek Krishna Dhananjaya Kadek Surianingsih Komang Ayu Krisnadewi Komang Kartika Tri Pradani Luh Ayu Sri Budiyani Luh Dita Dian Wijaya Made Dwipa Widiartana Made Krisna Purna Nugraha Made Putri Ardia Garini Maria M Ratna Sari Maria M Ratna Sari, Maria M Ratna Mayma Berlinasari N Kadek Lilik Ayu Pratiwi Ni Kadek Intan Nuariyanti Ni Kadek Jyoti Krishna Maheswari Ni Kadek Risma Sintya Kadek Risma Sintya Dewi Ni Made Ade Yuliyani Ni Made Dian Fitriyani Ni Made Kusuma Ayuni Ni Made Sinta Pradnyani Ni Putu Ayunda Prihantini Ni Putu Devi Aryani Ni Putu Eka Widiantari Ni Putu Lia Victoria Ni Putu Yeni Ari Yastini Ni Putu Yunita Devi Ni Wayan Venti Lunadewi Nyoman Purmita Dewi Oka Dhananjaya Bhujangga PRADNYANA, Komang Wisnu Aria Puan Nazhifa Afronisa Putu Krishna Prasetya Budi Putu Riesty Masdiantini Risma Julkismayana Surianingsih, Kadek Suryawibawa, Ida Bagus Oka Wirakusuma , Made Gede