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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JIA (Jurnal Ilmiah Akuntansi) Widya Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of International Conference Proceedings Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Inovasi Akuntansi E-JURNAL AKUNTANSI SENEMA
Ida Ayu Ratih Manuari
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Corporate Governance Terhadap Profitabilitas dan Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Ni Kadek Dewi Puspayanti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.105-118

Abstract

This study aims to examine and obtain empirical evidence of the effect of corporate governance on firm value through profitability in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2020, totaling 195 companies. The sample in this study were 40 companies which were determined based on purposive sampling technique. The analytical technique used is partial least square (PLS). The results show that corporate governance and profitability have a positive and significant effect on firm value. Corporate governance has a positive and significant effect on profitability. Corporate governance has an indirect effect by having a positive and significant influence on firm value through profitability.
The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution Anak Agung Putu Gede Bagus Arie Susandya; Putu Diah Kumalasari; Ida Ayu Ratih Manuari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.821 KB) | DOI: 10.29259/sijdeb.v3i3.227-242

Abstract

The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. This study has found that green human capital, green relational capital, and green structural capital have an effect on competitive advantage. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital had no effect on competitive advantage. The ecofriendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.
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.
Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Ni Kadek Handayani; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6851

Abstract

The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.
Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali I Wayan Bagus Pande; I Putu Aditya Surya Darmawan; Ida Ayu Nyoman Yuliastuti; Ida Ayu Ratih Manuari; Daniel Raditya Tandio
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9250

Abstract

Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.
Measuring Factors Affecting Dividend Policy and Value In Non-Cyclical Consumer Companies I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Ni Made Adelia Andika Putri
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.54868

Abstract

   Economic growth in non-cyclical consumer industries in 2015–2018 tended to increase, however in 2020 there was a sharp decline in Indonesia's economic growth due to Indonesia being hit by the Covid-19 pandemic so it is deemed necessary to pay close attention to the prospects of non-cyclical consumer companies as measured by company value because company value is a reflection of company performance. The purpose of this research is to analyze and prove empirically that profitability, managerial ownership, leverage affect dividend policy and corporate value of consumer non-cyclicals. This study used a purposive sampling technique with several criteria in order to obtain 8 samples of consumer non-cyclicals companies and the analysis technique used was PLS (Partial Least Square). This study found that the higher the profitability and leverage a company has, the higher its dividend distribution policy will be. Likewise, the higher the profitability, ownership and leverage a company has, the higher the firm value the company has. The implications of this research are expected to be the foundation and information for investors in optimizing investment decisions by identifying the factors that influence firm value. 
PENGARUH GOOD CORPORATE GOVERNANCE DAN TEKNOLOGI PADA KINERJA SISTEM INFORMASI AKUNTANSI LPD KOTA DENPASAR Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 2 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.6095

Abstract

The aim of this research is to evaluate and collect empirical data regarding the impact of good corporate governance on the relationship between technological sophistication, user capabilities, training and education on the performance of accounting information systems at Lembaga Perkreditan Desa (LPD) in Denpasar City. LPD is a unique financial institution that exists only in Bali, Indonesia. The population is LPD in Denpasar City, and purposive sampling technique was used to select 34 LPDs as samples. Documents and questionnaires were used to collect data, which was then analyzed using the partial Least Square (PLS) method using SmartPLS 3.0 software. The results showed that technological sophistication, user capabilities, also training and education have a positive and significant effect on the performance of accounting information systems in LPDs in the city of Denpasar. Furthermore, there is evidence that good corporate governance strengthens the relationship between technological sophistication, user capabilities, and training and education with the performance of accounting information systems. These results underline the importance of implementing good corporate governance to improve efficiency and competitiveness through better accounting information systems.
Pengaruh Komposisi Dewan Komisaris terhadap Kinerja Perusahaan dengan Komisaris Asing sebagai Variabel Moderasi I Kadek Bagiana; Putu Diah Kumalasari; Ida Ayu Ratih Manuari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 5 (2024): Maret 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i5.122

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh komposisi dewan komisaris terhadap kinerja perusahaan serta memahami bagaimana kehadiran komisaris asing dapat memoderasi hubungan tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain penelitian time-series, menggunakan data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tiga tahun dari 2019 hingga 2021. Hasil analisis data menunjukkan bahwa komposisi dewan komisaris memiliki dampak negatif terhadap kinerja perusahaan, namun kehadiran komisaris asing dapat memoderasi dampak negatif ini, sehingga meningkatkan kinerja perusahaan secara keseluruhan. Temuan ini menyoroti pentingnya memperhatikan komposisi dewan komisaris, termasuk keahlian, keterlibatan, independensi, dan integritas, serta mempertimbangkan kehadiran komisaris asing dalam memperkuat kinerja dewan dan perusahaan secara keseluruhan. Implikasi dari penelitian ini adalah pentingnya perusahaan untuk memilih anggota dewan yang sesuai dengan kebutuhan dan tantangan perusahaan, serta mempertimbangkan kehadiran komisaris asing untuk membawa perspektif global, keahlian khusus, independensi, dan pengalaman multikultural yang dapat memperkuat pengambilan keputusan dan kinerja perusahaan di era globalisasi bisnis saat ini.
DOES MENYAMA BRAYA MODERATE THE IMPACT OF DISCIPLINE AND WORK MOTIVATION ON LPD PERFORMANCE” Ida Ayu Ratih Manuari; I Gede Cahyadi Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.09.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.i09.p18

Abstract

Peran Lembaga Perkreditan Desa (LPD) di masyarakat Bali memiliki dampak yang signifikan dalam memajukan ekonomi. Kinerja LPD dalam penelitian ini adalah kinerja karyawan LPD diyakini dipengaruhi oleh motivasi dan disiplin kerja dari para pegawai. Selain itu, budaya "menyama braya," sebuah konsep dalam masyarakat Bali yang menekankan kerjasama dan gotong royong, juga diyakini dapat memperkuat motivasi dan disiplin kerja pegawai dalam kinerja mereka di LPD. Penelitian ini melibatkan seluruh karyawan LPD di Kecamatan Mengwi sebagai populasi. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling dan menghasilkan 129 responden. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa budaya menyama braya di LPD mampu memperkuat pengaruh disiplin dan motivasi kerja karyawan terhadap kinerja mereka. Namun, disiplin dan motivasi kerja itu sendiri tidak secara langsung berdampak signifikan pada kinerja mereka. Diharapkan penemuan ini dapat memberikan kontribusi dalam pengembangan sumber daya manusia di LPD, dengan menekankan pentingnya memperkuat konsep kearifan lokal, yaitu budaya menyama braya, dalam kehidupan kerja para karyawan di LPD untuk meningkatkan kinerja mereka.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Daniel Raditya Tandio I Gede Cahyadi Putra I Kadek Bagiana I Putu Aditya Surya Darmawan I Putu Angga Santika I Wayan Bagus Pande Ida Ayu Nyoman Yuliastuti Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Komang Janitri Pratiwi Ni Luh Nyoman Sherina Devi Ni Made Adelia Andika Putri Putri Kiara Citra Putu Diah Kumalasari Putu Sughi Indah Dharmayanti Yura Karlinda Wiasa Putri