Article Per Year (5 Year)
p-Index From 2021 - 2026
1.607
P-Index
This Author published in this journals
All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Journal of Multidisciplinary Academic Jurnal Akuntansi dan Keuangan
I Wayan Pradnyantha Wirasedana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH KEBIJAKAN DEVIDEN, KOMPENSASI, DAN LEVERAGE PADA MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri; I Wayan Pradnyantha Wirasedana
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (904.035 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen, kompensasi, laverage terhadap praktik manajemen laba. Penelitian ini penting dilakukan karena hasil penelitian akan memberikan kontribusi bagi invertor maupun calon investor bahwa ada beberapa faktor yang dapat berpengaruh pada tindakan manajemen laba yang bersifat oportunis.Teknik analisis data yang digunakan yaitu teknik analisis regresi linier berganda. Pemilihan sampel menggunakan metode nonprobability dengan teknik purposive sampling. Penelitian memberikan hasil bahwa kebijakan deviden, kompensasi, dan laverage secara empiris tidak mempengaruhi praktik manajemen laba. Kata kunci: kebijakan dividen, kompensasi, laverage, Manajemen Laba
PENYUSUNAN KEBIJAKAN PENGELOLAAN DAN AKUNTANSI PADA KOPERASI KKS K.A. Krisnadewi; N.M.A Erawati; E.A. Sisdyani; I.W.P. Wirasedana
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.299 KB)

Abstract

Untuk mendukung pertanggungjawaban pengelola koperasi pada anggota koperasi, perlu disusun suatu laporan keuangan. Laporan ini disusun berdasarkan kebijakan akuntansi yang ada. Kebijakan akuntansi dibuat berdasarkan kebijakan pengelolaan yang berlaku di koperasi. Kegiatan ini dilakukan untuk membantu pihak koperasi dalam mengelola koperasi sesuai dengan aturan yang berlaku. Metode yang digunakan adalah pendampingan secara langsung untuk melihat proses transaksi koperasi. Hasil kegiatan ini berupa pedoman kebijakan pengelolaan koperasi mencakup pengelolaan kas/bank, persediaan, penjualan dan piutang toko, pinjaman yang diberikan, simpanan dan tabungan, serta alokasi sisa hasil usaha. Kebijakan akuntansi yang disusun disesuaikan dengan kebijakan pengelolaan ini. Kebijakan pengelolaan akan diputuskan dalam rapat anggota koperasi yang dilaksanakan tahun 2017.
Developing Entrepreneurial Orientation Through Catur Purusa Arta (CPA) Culture on Village Credit Institution (VCI) I Gede Riana; I Wayan Pradnyantha Wirasedana
Journal of Multidisciplinary Academic Vol 2, No 1 (2018): Science, Engineering and Social Science Series
Publisher : Penerbit Kemala Indonesia

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

Abstract

One of micro finance institution that has proliferated in Bali is Village Credit Institutions (VCI). VCI is a kind of micro finance institution which the owner by the traditional village and the only one micro finance institution that is managed by customary in Indonesia. This study aimed to analysis the effect of entrepreneurial orientation on VCI performance with Catur Purusa Arta (CPA) culture as a moderating variable. The research was conducted at Gianyar, Bali with 86 VCI as a sample. Methods of the data collection used interview techniques and questionnaires. Before analysis, the data qualify was test validity and reliability using SPSS. Furthermore, the data have collected was analysis using descriptive analysis and Moderation Regression Analysis (MRA). The results showed that entrepreneurial orientation is significantly affect on VCI performance. CPA is not significant effect on VCI performance. Moreover, the findings explained that CPA not significant strengthen in the effect of entrepreneurial orientation on VCI performance.
Optimum Board Size for Indonesian Public Companies Komang Ayu Krisnadewi; Wayan Pradnyantha Wirasedana
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.664 KB) | DOI: 10.9744/jak.20.2.79-88

Abstract

This research aims to investigate variables affecting board size in public companies listed on the Indonesian Stock Exchange (IDX) and optimum board size which maximizes firm’s value measured by Price to Earnings Ratio (PER), Price to Book Value (PBV), and Tobin’s Q. Using 4,379 observations from 2007 to 2015 of IDX data, this research finds that liquidity, solvability, activity, and profitability affect board size significantly in quadratic form. In addition, it is suggested that the optimum board size for small companies is four directors while the size for big companies is six to seven directors.
Corporate Social Responsibility in Indonesia: A Bibliography Analysis Wuryan Andayani; Iqbal Lhutfi; Melinda Ibrahim; Kartika Putri Kumalasari; I Wayan Pradnyantha Wirasedana; M. Iswahyudi; Retno Wulandari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59252

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.
Co-Authors A.A. Ngr. Manik Yuda Pramartha Anak Agung Sagung Istri Devi Parwitasari Citra Mega Permata Dewa Ayu Made Harlista Sukmantari Dhyana Sari Krisna Dwipa Darma Putra EKA ARDHANI SISDYANI Frensisca Citra Dewi Gede Adi Sukayana Gede Bandem Wicitra Hangga Prawira I Gede Riana I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Putri Damayanti I Gusti Agung Bagus Putra Prameswara I Gusti Agung Pramesti Dwi Putri I Gusti Ayu Agung Dewi Kurnia Uthami I Gusti Ayu Ananda Eka Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Komang Hendra Winanda I Made Marta Sanjaya I Wayan Adi Wiguna I Wayan Darmawan Ida Bagus Made Bayu Indrawan Iqbal Lhutfi JR. Dwi Mas Sukma Agung K.A. Krisnadewi Kadek Odika Meiva Budastra Kadek Yulika Anggreningsih Kartika Putri Kumalasari Komang Ayu Krisnadewi Komang Rurkiyasa Adi Putra Komang Trisna Yuliawan Luh Nopia Yudiastuti Luh Putu Utami Kartika Dewi M. Iswahyudi Made Kharisma Arie Abimanyu Made Suwi Novita Devi Melinda Ibrahim N.M.A Erawati Ni Gusti Putu Wirawati Ni Kadek Ari Kusna Yanthi Ni Kadek Medha Derti Ni Kadek Nyupina Dewi Ni Ketut Ayu Mike Ratnasari Ni Putu Linda Rosalina Indah Swari Nia Riska Dewi Putu Cintya Purnama Dewi Putu Ery Setiawan Putu Pratiwi Utami Putu Teddy Arthawan Retno Wulandari Teresia Novianti Wardan Widya Prawita Wuryan Andayani