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All Journal Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Abdimasku : Jurnal Pengabdian Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal of Applied Management and Accounting Science (JAMAS) International Journal of Environmental, Sustainability, and Social Science JAKED Journal Research of Accounting Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Dharma Jnana Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat International Journal of Application on Economics and Business Jurnal Inovasi Akuntansi Jurnal SUTASOMA SENEMA Proceeding of The International Conference on Management, Entrepreneurship, and Business E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Ida Ayu Ratih Manuari
Universitas Mahasaraswati Denpasar
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Pengaruh Komposisi Dewan Komisaris terhadap Kinerja Perusahaan dengan Komisaris Asing sebagai Variabel Moderasi Bagiana, I Kadek; Kumalasari, Putu Diah; Manuari, Ida Ayu Ratih
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.
Pelatihan Dan Pendampingan Penerapan Standar Akuntansi Keuangan Bagi Koperasi Merah Putih Desa Dangin Puri Kangin Ni Putu Yuria Mendra; Ida Ayu Ratih Manuari; Ida Ayu Budhananda Munidewi; Yura Karlinda Wiasa Putri; Ni Kadek Ayu Diana Putri; I Dewa Ayu Oktaviani Putri
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Tujuan dilakukannya pengabdian ini adalah untuk meningkatkan kapasitas pengurus Koperasi Merah Putih, Desa Dangin Puri Kangin, dalam penerapan Standar Akuntansi Keuangan (SAK). Kegiatan ini berpihak pada perubahan sosial melalui penguatan tata kelola keuangan koperasi yang transparan dan akuntabel. Fenomena yang melatarbelakangi kegiatan ini adalah rendahnya pemahaman pengurus terhadap prinsip akuntansi, ketidakteraturan pencatatan transaksi, dan belum tersusunnya laporan keuangan sesuai standar. Kondisi ini berdampak pada rendahnya akuntabilitas keuangan dan kepercayaan anggota koperasi. Penerapan SAK menjadi penting untuk meningkatkan kinerja dan kredibilitas koperasi di mata masyarakat. Pendekatan yang digunakan adalah pelatihan partisipatif dan pendampingan teknis melalui observasi, perencanaan, implementasi, dan evaluasi. Hasil menunjukkan 80% peserta mampu menyusun laporan keuangan berbasis SAK secara mandiri. Luaran kegiatan meliputi laporan PkM, poster, video, dan publikasi media massa. Temuan pentingnya adalah penerapan SAK secara konsisten mampu memperkuat transparansi dan akuntabilitas koperasi.
Peningkatan Kesehatan Gigi Anak Melalui Edukasi Dan Pendampingan Menyikat Gigi Yang Benar Ni Putu Yuria Mendra; Ida Ayu Ratih Manuari; Made Doni Permana Putra; Gede Bagus Brahma Putra; Putu Novidiyanti; Ni Made Dwi Ariani
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Kesehatan gigi dan mulut yang baik memainkan peran mendasar dalam mendukung pertumbuhan, perkembangan, dan kualitas hidup anak secara keseluruhan. Namun demikian, banyak siswa sekolah dasar masih menunjukkan keterbatasan pengetahuan dan keterampilan yang tidak memadai dalam menjaga kebersihan gigi dan mulut yang baik, yang meningkatkan kerentanan mereka terhadap karies gigi, penyakit gusi, dan masalah kesehatan gigi dan mulut lainnya. Program pengabdian masyarakat ini dirancang untuk mengatasi tantangan-tantangan ini dengan meningkatkan kesadaran, pengetahuan, dan keterampilan praktis anak-anak dalam perawatan gigi dan mulut melalui pendidikan yang terarah dan panduan terstruktur tentang teknik menyikat gigi yang benar. Pelaksanaan program ini melibatkan beberapa tahap: observasi awal dan penilaian kebutuhan, penyampaian sesi edukasi kesehatan gigi dan mulut interaktif, demonstrasi langsung metode menyikat gigi yang benar, dan pembagian sikat gigi dan pasta gigi untuk mendorong praktik berkelanjutan di rumah. Inisiatif ini dilakukan bekerja sama dengan guru, administrator sekolah, dan pemerintah desa setempat untuk memastikan partisipasi aktif dan dukungan masyarakat. Evaluasi pasca-kegiatan menunjukkan peningkatan yang signifikan, dengan 80% peserta menunjukkan teknik menyikat gigi yang benar dan peningkatan pemahaman tentang prinsip-prinsip kesehatan gigi dan mulut. Selain perubahan perilaku langsung, program ini menumbuhkan sikap positif terhadap perawatan gigi pribadi dan menyoroti perlunya mengintegrasikan pendidikan kesehatan mulut rutin ke dalam kurikulum sekolah sebagai strategi pencegahan untuk kesejahteraan jangka panjang.
ACCOUNTING INFORMATION SYSTEM PERFORMANCE AND ITS DETERMINANTS IN VILLAGE CREDIT INSTITUTIONS Ida Ayu Ratih Manuari; I Gede Cahyadi Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p07

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana efektivitas sistem informasi akuntansi (SIA) di Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar dipengaruhi oleh budaya organisasi, pengalaman kerja, pelatihan dan pendidikan pengguna, kemampuan teknis personal, dan dukungan dari manajemen senior. Populasi penelitian ini terdiri dari 1.730 pegawai dari 254 LPD aktif yang tersebar di tujuh wilayah berbeda di Kabupaten Gianyar. Teknik pengambilan sampel acak stratifikasi proporsional digunakan untuk memilih sampel penelitian yang berjumlah 138 orang. Analisis regresi linier berganda dilakukan terhadap data tersebut. Temuan penelitian menunjukkan bahwa budaya organisasi, pengalaman kerja, dukungan dari manajemen atas, dan keterampilan teknis personal semuanya berdampak signifikan dan positif terhadap kinerja SIA. Sebagai perbandingan, efektivitas SIA tidak terlalu dipengaruhi oleh program pendidikan dan pelatihan pengguna. Hasil ini menunjukkan bahwa pengalaman kerja, dukungan dari organisasi, budaya yang kondusif, dan keterampilan teknis sangat penting untuk meningkatkan efisiensi sistem informasi akuntansi. Namun, program pelatihan formal belum memberikan pengaruh yang signifikan terhadap kinerja sistem ini. Dengan berfokus pada faktor-faktor internal yang relevan, penelitian ini menawarkan panduan berharga bagi manajemen LPD untuk meningkatkan kinerja AIS.   The purpose of this research is to assess how the effectiveness of the accounting information system (AIS) at Village Credit Institutions (LPDs) in Gianyar Regency is influenced by organizational culture, work experience, user training and education, personal technical abilities, and support from senior management. The research group comprises all 1,730 employees from the 254 active LPDs spread across seven different areas in Gianyar Regency. A technique known as proportionate stratified random sampling was utilized to select a research sample of 138 individuals. Multiple linear regression analysis was conducted on the data. The findings indicate that organizational culture, work experience, backing from upper management, and personal technical skills all significantly and positively impact the performance of the AIS. This indicates that the performance of the AIS improves as these four factors improve. In comparison, the effectiveness of AIS is not significantly affected by user education and training programs. These results suggest that work experience, organizational support, a conducive culture, and technical skills are crucial for improving the efficiency of accounting information systems. However, formal training programs have not yet significantly influenced the performance of these systems. By focusing on relevant internal factors, this research offers valuable guidance for LPD management to improve AIS performance.
Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.341

Abstract

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.
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.
Company Valuation and Influencing Factors: A Study of Automotive and Component Manufacturers Listed on the Indonesia Stock Exchange I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3248

Abstract

The company's value is crucial as it reflects the company's performance, which can influence investors' perception of the company. The aim of this research is to determine the influence of profitability, company size, liquidity, and managerial ownership on company value in the automotive and component manufacturing sub-sector on the Indonesian Stock Exchange (IDX) for the years 2017-2021. The population in this study consists of manufacturing companies listed on IDX from 2017 to 2021, totaling 13 companies, with a sample size of 12 companies selected through purposive sampling method. This study employed multiple linear regression analysis to investigate the factors influencing company value. The results reveal that profitability and managerial ownership have a positive and significant impact on company value, while company size has no significant effect. Interestingly, liquidity exhibits a negative and significant relationship with company value.  These findings suggest potentially important areas for future research. Expanding the study to include additional variables, such as leverage, capital structure, and dividend policies, could provide a more comprehensive understanding of the determinants of company value.
The Analysis of Factors Affecting the Quality of Local Government Financial Reports in Karangasem Regency Ratih Manuari Ida Ayu; Widya Wati Ni Putu; Cahyadi Putra I Gede
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3809

Abstract

Government financial reports are essentially a form of accountability by the government to the public regarding the management of public funds, whether from taxes, levies, or other transactions. As we know, financial reports serve as a medium for an entity, in this case, the government, to account for its financial performance to the public. This study aims to analyze the influence of leadership ethics, human resource competence, employee commitment, accounting knowledge level, and the role of supervisory bodies on the quality of local government financial reports in Karangasem Regency. The sample used in this study consisted of 25 Government Work Units (SKPD) in Karangasem Regency with 99 respondents. The sampling technique used in this study was purposive sampling. The data analysis technique employed was multiple linear regression analysis. The results show that leadership ethics, human resource competence, and the role of supervisory bodies have a positive impact on the quality of financial reports, while employee commitment and accounting knowledge level do not have a significant effect on the quality of financial reports. Future research could develop this study by using other variables that theoretically influence the quality of financial reports, such as government accounting standards (SAP).
Digital Accounting and SAK EMKM: Driving MSMEs' Competitive Advantage and Accounting Performance in Bali Ida Ayu Ratih Manuari; Ni Putu Yuria Mendra
Journal of The Community Development in Asia Vol 9, No 2 (2026): May 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v9i2.4522

Abstract

This study investigates the impact of SAK EMKM implementation, financial literacy, and digital accounting literacy on Business Accounting Performance, with Competitive Advantage as a mediating variable among 210 MSMEs in Bali. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), the research reveals that SAK EMKM implementation, financial literacy, and digital accounting literacy significantly and positively enhance Competitive Advantage. Furthermore, Competitive Advantage is found to strongly dictate accounting performance, acting as a vital mediator in the model. Notably, the strongest indirect effect is observed in the relationship between digital accounting literacy and performance, proving that technological synergy is the primary "bridge" to superior financial outcomes. The structural model demonstrates high predictive power, explaining 68.5% of the variance in Business Accounting Performance. These findings extend the Resource-Based View (RBV) theory and suggest that MSMEs must transition to digital accounting to gain strategic credibility. Policymakers should integrate digital tools into accounting standards training to foster competitive and bankable MSMEs.
UPAYA OPTIMALISASI STRATEGI PROMOSI DAN DIGITALISASI SISTEM ADMINISTRASI PADA UD. SAYUR MAYUR Ida Ayu Ratih Manuari; Ni Kadek Ovita Yanti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pengelolaan usaha UD. Sayur Mayur, sebuah usaha supplier buah dan sayur yang berlokasi di Dalung, Kuta Utara, Kabupaten Badung, Bali. Berdasarkan hasil observasi, ditemukan tiga permasalahan utama, yaitu kegiatan promosi yang masih terbatas, belum adanya sistem pencatatan penjualan internal secara mandiri, serta sistem pencatatan order yang masih dilakukan secara manual. Metode pelaksanaan meliputi observasi langsung, perencanaan program, implementasi solusi, dokumentasi, evaluasi, dan penyusunan laporan. Solusi yang diberikan mencakup optimalisasi akun Instagram menjadi akun bisnis disertai pembuatan pamflet promosi digital, penyusunan template rekapitulasi penjualan berbasis Microsoft Excel, serta pembuatan template pencatatan order yang dapat langsung dicetak. Selain itu, dilakukan pelatihan dan pendampingan kepada karyawan agar sistem dapat dijalankan secara mandiri. Hasil kegiatan menunjukkan bahwa penerapan sistem administrasi berbasis digital sederhana mampu meningkatkan efisiensi kerja dan ketertiban pencatatan data. Proses input pesanan menjadi lebih cepat dan akurat, rekapitulasi penjualan lebih sistematis, serta promosi melalui media sosial membuka peluang perluasan pasar. Secara keseluruhan, program ini memberikan kontribusi positif terhadap peningkatan efisiensi operasional dan daya saing UD. Sayur Mayur secara berkelanjutan.
Co-Authors Agung Prajanto Anak Agung Putu Gede Bagus Arie Susandya Andre Silvester, Laoh Ayu Anggreni, Ni Kadek Cahyadi Putra I Gede Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Diah Kumalasari, Putu Edy Septian Santosa, Made Eni Indriani Gede Bagus Brahma Putra Hananingrum, Ni Luh Putu Grace Hayu Wikan Kinasih I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Made Wahyu Wijaya I Putu Angga Santika Ida Ayu Nyoman Yuliastuti Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Laoh, Andre Luh Komang Merawati Luh Putri Mas Mirayani M Doni Permana Putra Machmuddah, Zaky Made, Laksmi Sena Hartini Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Kadek Ovita Yanti Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Komang Janitri Pratiwi Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made , Karisma Indiani Ni Made Adelia Andika Putri Ni Made Dwi Ariani Ni Made, Karisma Indiani Ni Putu Yuria Mendra Ni Putu, Tiara Maharani Krisna Putri Nida, Desak Rurik Pradnya Paramitha Pande Eka Setiawati, Luh Pande, I Wayan Bagus Putri Kiara Citra Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Kepramareni Putu Novidiyanti Putu Sughi Indah Dharmayanti Putu, Ayu Diah Widari Putri Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Widya Wati Ni Putu Wina Cahyani, Komang Yura Karlinda Wiasa Putri Yuria Mendra, Ni Putu