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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) GANEC SWARA AKMENIKA JURNAL PENGABDIAN MASYARAKAT AKADEMISI E-JURNAL AKUNTANSI
I Gusti Agung Ayu Pramita Indraswari
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Sosialisasi Stunting Sebagai Upaya Peningkatan Peran Orang Tua Dalam Pencegahan Kurang Gizi Pada Balita Di Desa Bayung Gede Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I Gusti Ayu Agung Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.270

Abstract

Human Resources are the main requirement to bring this country to become a developed Indonesia. However, the preparation of these resources is constrained by the problem of stunting. Stunting cases in Bangli Regency have a high number where Bayung Gede Village is included in the list of villages that have mild stunting zones, namely the number of cases at 20 percent to 30 percent. One of the causes of stunting is a lack of nutritional intake. So, it is necessary to hold socialization and education related to stunting in Bayung Gede Village. The activity took place for two days on Thursday and Friday, 27-28 October 2022 which took place at the Bayung Gede Village Hall. This activity was attended by PKK women. The socialization provided succeeded in making PKK mothers understand the importance of nutrition in toddlers and the importance of planning a pregnancy.
PEMANFAATAN KAWASAN KONSERVASI HUTAN MANGROVE SEBAGAI EKOWISATA DI KAMPOENG KEPITING I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri; Putu Pande R. Aprilyani Dewi
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.273

Abstract

The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..
Meningkatkan Potensi Ekonomi Kreatif Melalui UMKM Di Desa Bayung Gede Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i4.413

Abstract

The most frequently encountered non-organic waste issue is plastic bag waste which is widespread in society, even though plastic packaging is a material that is difficult to decompose or destroy. One simple activity that can be done to reduce plastic waste is to use paper bags. The process of making paper bags can use materials that are around us, such as waste paper. The activity carried out in community service is a socialization carried out in increasing the creative economic potential for the community in Bayung Gede Village, Kintamani District, Bangli Regency, Bali Province, in October 2022. From the community service activities that have been carried out in Bayung Gede Village, it can be concluded that participants who take part in the training can increase the selling value of products by using the skills they have and can increase the economic value in Bayung Gede Village.
Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PERUSAHAAN SEKTOR PERTAMBANGAN I GUSTI AGUNG ARISTA PRADNYANI; PUTU ATIM PURWANINGRAT; I GUSTI AGUNG AYU PRAMITA INDRASWARI; NILA RAHAYU
GANEC SWARA Vol 18, No 4 (2024): Desember 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i4.1099

Abstract

This study aims to partially determine how liquidity, leverage, and profitability affect Financial Distress. The study was conducted on mining companies listed on the Indonesia Stock Exchange in 2020–2022. This study is a quantitative study and the sample was determined using a purposive sampling technique, namely the selection of samples with certain criteria that were set, so that a sample of 63 companies was obtained. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. After conducting the study, the results are Liquidity has a positive and significant effect on Financial Distress, Leverage has a negative and significant effect on Financial Distress, and Profitability has a negative and significant effect on Financial Distress.
PENGARUH LEVERAGE, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Gusti Agung Ayu Pramita Indraswari; G Agus Indra Tenaya
E-Jurnal Akuntansi Vol 14 No 1 (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

Income smoothing is a way that made the management to reduce fluctuations in corporate profits. Practice is done so peratan profit performance of the company look more effective in the eyes of investors. The purpose of this study was to determine the effect of leverage, corporate governance and corporate characteristics on income smoothing.This study was performed on companies listed in the Stock Exchange 2011-2013. The number of samples taken as many as 36 companies included in the rating CGPI consecutively during the study period, with a purposive sampling technique. Data collected through secondary data. The analysis technique used is logistic regression, where the dependent variable in this study is peratan profits as measured by the Index Eckle's and the independent variable leverage, corporate governance and company characteristics. Based on the results of research conducted found that the leverage and corporate governance has no effect on income smoothing. However, the characteristics of the company have a significant effect on income smoothing on companies listed in Indonesia Stock Exchange 2011-2013
Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Putu Pande R. Aprilyani Dewi; I Gusti Agung Ayu Pramita Indraswari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2164

Abstract

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.  Keyword: good corporate governance, company value, profitability
Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud I Gusti Agung Ayu Pramita Indraswari; Putu Pande R. Aprilyani Dewi; I Gusti Agung Arista Pradnyani; I.G.A.N. Alit Sumantri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2180

Abstract

This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud. Keywords: Skepticism, professionalism, locus of control, investigative audit quality, fraud
Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat I Gusti Agung Ayu Pramita Indraswari; Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2836

Abstract

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance. Keyword: operational efficiency, credit risk, financial performance  
Co-Authors Arista Pradnyani, I Gusti Agung G Agus Indra Tenaya I G A N Alit Sumantri I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I.G.A.N. Alit Sumantri Ni Putu Budiadnyani Nila Rahayu Nila Rahayu Putu Atim Purwaningrat Putu Pande R. Aprilyani Dewi