Article Per Year (5 Year)
p-Index From 2021 - 2026
4.145
P-Index
This Author published in this journals
All Journal 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 Ekonomi dan Bisnis Universitas Udayana
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 : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Pengukuran Kinerja PDAM Kabupaten Buleleng dengan Metode Balanced Scorecard I Ketut Artha Suryana; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Regional-Owned Enterprises, including the Regional Water Company, other than as a source of local revenue also has a function to serve the needs of the community, so it is necessary to measure its performance with a concept that not only consider the financial aspect, but also the non-financial aspects, namely the Balanced Scorecard . This study discussed the performance of the PDAM Buleleng based on the perspectives of the Balanced Scorecard, such as the perspective of the customers, finance, internal business process, and learning and growth. Based on the analysis,  the performance of PDAM Buleleng in the  perspective of customer based on Customer Satisfaction Index showed a very good performance. In the perspective of finance, the analysis based on the leverage ratio and growth rate showed a good performance, while based on the activity and profitability ratios showed a good enough performance. In perspective of internal business process, the analysis based on the Service Cycle Efficiency on the new connection installation process showed a not good enough performance, while the customer complaints handling process showed a good performance. In the perspective of learning and growth, the analysis based on the productivity of the employees showed a good performance, and based on the Employee Satisfaction Index showed a good performance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN UMUM KONVENSIONAL DAN PERBANKAN SYARIAH PERIODE 2011-2015 Luh Dita Dian Wijaya; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 20 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

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

Abstract

The goal of this study is determining the difference of financial performance between conventional banks and Islamic banks as seen from its financial ratios. Financial ratios used are CAR, NPL, ROA, BOPO, and LDR. Data from this study obtained by looking at the financial statements of listed banks Financial Services Authority (FSA) with a population of 53 conventional banks and 10 Islamic banks. The samples used as many as 8 conventional banks and Islamic banks 8, with nonprobability sampling method. Data collection method used is a non-participant observation method. Analysis of the data using two different test average (Independent Sample t-Test) with SPSS.Based on the research, concluded there is a difference in the financial performance of conventional banking and Islamic banking is seen on financial ratios CAR, NPL, ROA, BOPO, and LDR.
PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Ida Ayu Enny Kiranayanti; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 16 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

This study aims to determine the effect of the competence of human resources, internal control systems and an understanding of the regulation of government accounting system based akrualterhadap quality of local government financial reports Badung. The approach used in this study is the quantitative approach. Data used in this study are primary data and secondary data. Questionnaire submitted to the 108 employees of the District SKPD delinquent who works in accounting / finance, as many as 108 questionnaires (100%) again filled with lengakap and can be processed. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results showed that the competence of human resources, internal control systems, and an understanding of the regulation of accrual-based accounting system of government has a positive and significant impact on the quality of local government financial reports.
The Influence of Corporate Social Responsibility and Good Corporate Governance on the Performance of Mining Companies Listed on the Indonesia Stock Exchange Ida Ayu Putri Wulandari; Ni Made Adi Erawati
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3479

Abstract

This research aims to obtain empirical evidence on the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on financial performance. CSR and GCG are measured using data from the 2020–2022 period, while financial performance, proxied by Return on Assets (ROA), is analyzed for the 2021–2023 period. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, resulting in 17 companies with a total of 51 observational data points over three years. The data analysis technique used in this research is multiple linear regression analysis. The results show that CSR and GCG have a positive effect on the financial performance of the companies. These findings indicate that effective implementation of CSR and GCG can enhance a company's legitimacy in the eyes of stakeholders, thereby contributing to improved financial performance in the subsequent period.
The Influence of Machiavellian Personality, Workload, and Love of Money on Dysfunctional Auditor Behavior with Emotional Spiritual Quotient as a Moderating Variable Suryawibawa, Ida Bagus Oka; Wirakusuma , Made Gede; Budiasih, I Gusti Ayu Nyoman; Erawati, Ni Made Adi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9894

Abstract

This study empirically examines the influence of Machiavellian personality, workload, and love of money on dysfunctional auditor behavior, with Emotional Spiritual Quotient (ESQ) as a moderator. A purposive sampling method was used, and data were collected via a survey questionnaire, then analyzed using the Partial Least Square (PLS) approach. Results indicate that Machiavellian personality and increased workload positively influence unethical behavior, whereas love of money negatively impacts it, promoting adherence to ethical standards. ESQ moderates these effects by reducing the impact of Machiavellianism and high workload on unethical behavior while enhancing the ethical influence of financial motivation. These findings underscore the critical role of ESQ in fostering ethical conduct among auditors.
The Influence of PAD, DAU, and DBH on the Allocation of Capital Expenditure in City Districts in the Province of Bali in 2018-2021 Ananta, Basitho Majid Endi; Erawati, Ni Made Adi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.811

Abstract

This study aims to analyze the influence of PAD, DAU, and DBH on the allocation of capital expenditure in Bali Province between 2018 and 2021. Bali Province as one of the main tourism centers in Indonesia faces challenges in managing its regional financial resources, especially local revenue (PAD), General Allocation Funds (DAU), and Profit-Sharing Funds (DBH). This research is ex post facto research. The scope of this research is Bali Province which includes 1 city and 8 districts. The data used in this research was obtained from observations made on the 2018-2021 APBD realization report. Multiple linear regression was used in the analysis to explore how different factors are related to changes in the allocation of capital expenditure. The results indicated that local revenue has a favorable effect on the allocation of capital expenditures. Similarly, the allocation of general funds was shown to positively influence changes in capital expenditure allocation. On the other hand, profit sharing funds did not show any notable impact on changes in capital expenditure allocation. These research outcomes could serve as a foundation for improving the allocation of capital expenditure within the Bali Provincial Government. This can be done in several ways, namely by increasing local original income and paying attention to general allocation funds.
The Effect of Profitability, Leverage and Institutional Ownership on Corporate Social Responsibility Disclosure Dewi, Ni Luh Putu Rastika; Erawati, Ni Made Adi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5260

Abstract

This study aims to examine the effect of profitability, leverage and institutional ownership on Corporate Social Responsibility Disclosure in health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses secondary data in the form of annual reports and sustainability reports from 20 health sector companies during the 2021-2023 period, with a total of 60 observations selected using purposive sampling technique. Data analysis was carried out using multiple linear regression methods using the SPSS program. The results showed that profitability and leverage have no effect on CSR disclosure. Institutional ownership has a positive effect on CSR disclosure of health sector companies in Indonesia.
Strategic adoption: unveiling the impact of e-Bupot application in government agencies Kadek Surianingsih; Maria M Ratna Sari; I Ketut Yadnyana; Ni Made Adi Erawati
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.
Pengaruh Overconfidence, Herding Factor, dan Financial Literacy pada Keputusan Investasi Gen Z (Studi Kasus: Anggota Kelompok Studi Pasar Modal Fakultas Ekonomi dan Bisnis Universitas Udayana) Putu Krishna Prasetya Budi; Ni Made Adi Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6721

Abstract

This study aims to analyze the influence of overconfidence, herding factor, and financial literacy on the investment decisions of Generation Z. The case study was conducted on members of the Capital Market Study Group at the Faculty of Economics and Business, Udayana University. The independent variables in this research include overconfidence, herding factor, and financial literacy. This study is based on financial behavior theory and employs a quantitative method. Data were collected through questionnaires distributed to active members of the Semi-Autonomous Body of the Capital Market Study Group at the Faculty of Economics and Business, Udayana University (BSO KSPM UNUD). The population in this study consists of 314 individuals, using a saturated sample. The data analysis technique used is multiple linear regression to test the influence of each independent variable on investment decisions. The results indicate that overconfidence, herding factor, and financial literacy positively affect Generation Z's investment decisions.
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.
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 Anak Agung Sayu Istri Nandalika Putri 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 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 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