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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business Jurnal Aplikasi Akuntansi Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Journal of International Conference Proceedings JURNAL ECONOMINA International Journal of Application on Economics and Business Jurnal SUTASOMA SENEMA Jurnal Akuntansi
Ni Luh Nyoman Sherina Devi
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of International Conference Proceedings

 1 
Reviewing Factors Affecting the Implementation of FAS-EWPA in Small and Medium Enterprises in Denpasar City Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; Yura Karlinda Wiasa Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1467

Abstract

Small and Medium Enterprises (SMEs) play a role and contribute to the economy in Indonesia. To obtain additional capital from bank and non-bank financial institutions, SMEs are required to include financial statements as a condition for applying for loans. Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in Bahasa Indonesia known as SAK-ETAP) is a standard that is intended for business entities that do not have public accountability such as SME entities. This study aims to analyze the effect of providing information and socialization, entrepreneur education, length of business, business size, and perceptions of SME entrepreneurs on the implementation of FAS-EWPA. The research population is SME entrepreneurs who are located and registered with the Denpasar City Cooperatives and Micro, Small, and Medium Enterprises Service. The results showed that the provision of information and socialization, the perception of SME entrepreneurs had a positive effect on the implementation of FAS-EWPA. Meanwhile, entrepreneur education, length of business, and business size have no effect on the implementation of FAS-EWPA. It can be suggested that the role of related parties such as the government needs to be increased in providing socialization about the understanding of FAS-EWPA. Keywords: FAS-EWPA, Financial Reporting, SMEs.
Determinants of Dividend Policy and Investment Opportunity Set in Manufacturing Companies Listed on The Indonesia Stock Exchange Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2376

Abstract

The company's finance decision and dividend policy are two related issues that cannot be separated. When deciding on the value of the company as the primary goal of future expenditures, the IOS offers a more thorough direction. This research seeks to determine the impact of liquidity, activity, and profitability on dividend policy and IOStings in manufacturing businesses listed on the Indonesia Stock Exchange. All manufacturing businesses registered on the Indonesian Stock Exchange in 2018–2020 comprise the population of this study. Using the purposive sampling method, a total sample of 40 manufacturing enterprises for the observation period of 2018-2020 was obtained. Partial Least Squares (PLS) is used and this study's conclusion, dividend policy is unaffected by liquidity. The dividend policy is significantly and positively impacted by profitability. The IOS is unaffected by liquidity. The IOS is unaffected by activity. Profitability significantly and positively influences the IOS. The IOS is significantly and positively affected by dividend policy.
Determinants of Dividend Policy and Investment Opportunity Set in Manufacturing Companies Listed on The Indonesia Stock Exchange Devi, Ni Luh Nyoman Sherina; Manuari, Ida Ayu Ratih
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2376

Abstract

The company's finance decision and dividend policy are two related issues that cannot be separated. When deciding on the value of the company as the primary goal of future expenditures, the IOS offers a more thorough direction. This research seeks to determine the impact of liquidity, activity, and profitability on dividend policy and IOStings in manufacturing businesses listed on the Indonesia Stock Exchange. All manufacturing businesses registered on the Indonesian Stock Exchange in 2018–2020 comprise the population of this study. Using the purposive sampling method, a total sample of 40 manufacturing enterprises for the observation period of 2018-2020 was obtained. Partial Least Squares (PLS) is used and this study's conclusion, dividend policy is unaffected by liquidity. The dividend policy is significantly and positively impacted by profitability. The IOS is unaffected by liquidity. The IOS is unaffected by activity. Profitability significantly and positively influences the IOS. The IOS is significantly and positively affected by dividend policy.
Tax Management in The Indonesian Banking Sector: The Moderating Role of Independent Commissioners on The Relationship Between Profitability and Firm Size Toward Effective Tax Rate Rengganis, RR. Maria Yulia Dwi; Sherina Devi, Ni Luh Nyoman; Antari, Ni Kadek Dwi; Dewi, Desak Made Sri Juniasri
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4127

Abstract

Tax management is a key strategy for business entities to meet their tax responsibilities efficiently and legally. The purpose of this study is to examine how profitability and firm size impacts on tax management, as measured by the Effective Tax Rate (ETR), and the moderating role of independent commissioners in Indonesian banking companies from 2021 to 2023. The results show that profitability has a significant negative effect on ETR, while firm size has no effect. The interaction test shows that independent commissioners significantly moderate the relationship between profitability and ETR by weakening the negative effect. However, independent commissioners' moderating influence on the association between company size and ETR is statistically insignificant. These findings highlight the importance of good corporate governance, particularly the monitoring function of independent commissioners, in encouraging the responsible of tax behavior. The contributions of this study add to the literature on tax management and also corporate governance, and provides knowledge for regulators to strengthen tax compliance mechanisms in the banking sector.
Co-Authors Anak Agung Sagung Istri Pramanaswari Antari, Ni Kadek Dwi Dewi, Desak Made Sri Juniasri Dewi, Putu Eka Dianita Marvilianti Hananingrum, Ni Luh Putu Grace I Dewa Made Endiana I Gusti Ayu Made Agung Mas Andriani I Kadek Bagiana I Ketut Pande Wahyu Krisna I Putu Wahyu Dwinata JS I Wayan Suartana Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Kd Yona Agustini Luh Putri Mas Mirayani Ni Kadek Septiari Ni Komang Apitrijati Ni Luh Made Elida Rani Ni Putu Wulan Yunia Sari Prameswari, Ida Ayu Nirma Putu Diah Kumalasari Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Yoga, I Gusti Agung Prama Yura Karlinda Wiasa Putri