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All Journal Buletin Udayana Mengabdi JIA (Jurnal Ilmiah Akuntansi) Forum Manajemen
Nyoman Abundanti
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education Social Sciences

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PELATIHAN DAN PENDAMPINGAN TENTANG PERLAKUAN AKUNTANSI DAN KEUANGAN BAGI MANAJEMEN DAN STAF LPD DESA ADAT LUKLUK I.B.K. Surya; I.K. Mustanda; N. Abundanti; A.A.A. Sriathi; N.W. Mujiati; W.M. Utama; A.A.S.K. Dewi
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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Abstract

Dalam menata laporan keuangan yang baik maka perlakuan akuntansi dan keuangan sangat penting untuk diperhatikan. Kegiatan pengabdian masyarakat ini penting dilakukan karena selama ini manajemen dan staf LPD Desa Adat Lukluk karena masih rendahnya pengetahuan karyawan tentang topik ini. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan dan pendampingan tentang perlakuan akuntansi dan keuangan bagi manajemen dan staf LPD Desa Adat Lukluk. Adapun metode yang digunakan dalam pemecahan masalah adalah metode ceramah dan pendampingan. Metode ceramah digunakan untuk menyampaikan pengetahuan tentang perlakuan akuntansi dan keuangan dan aplikasinya pada perusahaan jasa keuangan khususnya LPD. Pendampingan juga digunakan untuk mendampingi peserta dalam mengaplikasikan teori yang diperoleh dalam praktek di LPD. Peserta pelatihan adalah pimpinan, karyawan, dan Badan Pengawas LPD Desa Adat Lukluk berjumlah 13 orang yang dikumpulkan dalam suatu ruangan kemudian diberikan pelatihan. Selanjutnya setiap seminggu sekali dilakukan pendampingan untuk memastikan pemahaman tentang perlakuan akuntansi dan keuangan yang diterapkan di LPD Desa Adat Lukluk. Hasil pelatihan menunjukkan bahwa para peserta serius mengikuti pelatihan, yang ditunjukkan dengan aktifnya mereka dalam diskusi tentang permasalahan yang dihadapi. Penilaian peserta terhadap kegiatan pelatihan sangat baik. Untuk itu disarankan pendampingan terus diberikan untuk peningkatan kompetensi karyawan dalam penyusunan laporan keuangan.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON BOND RATINGS OF PUBLIC COMPANIES IN INDONESIA I Putu Kamyarta Ariwangsa; Nyoman Abundanti
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Corporate governance mechanism is a system of corporate governance,which refers to the division of authority between all parties (shareholders, managementand board of directors) that determines the direction and financial performance.This study aimed to determine the effect of corporate governance mechanismsare proxied by institutional ownership, independent commissioners, managerialownership, quality audit and the audit committee of the company’s bond ratings onIndonesian public. The population in this study is that corporate bonds listed on theIndonesia Stock Exchange and is still in circulation from 2008 to 2010. Method ofsampling done by purposive sampling method, and based on the criteria specifiedthen the number of samples were 140 samples. Hypothesis testing techniques usedmultiple linear regression analysis with the tools of SPSS version 18.0 applications. The results showed that: (1) corporate governance mechanisms are proxied by anindependent commissioner, audit quality and audit committee significant positiveeffect on bond ratings. (2) two other proxy of institutional ownership and managerialownership is not a significant positive effect on corporate bond ratings. Based onthe results of the study suggested further research to investigate using other proxiesof corporate governance mechanisms such as by using the Corporate GovernancePerception Index (CGPI) as additional variables that are used in this study.
The Micro, Small and Medium Enterprises Financing Based on Financial Technology Ica Rika Candraningrat; Vera Intanie Dewi; Nyoman Abundanti; Ni Wayan Mujiati; Badaruz Zaman
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.52715

Abstract

Financial technology innovations that are currently developing have provided convenience for the user community in the fields of financial systems, asset management to micro and small business (MSME) financing. The long objective of this research is to optimize the Peer-To-Peer Lending financing model based on the analysis of the preferences of potential lenders in determining MSME financing decisions. This type of research is descriptive quantitative research. Sampling used purposive sampling of MSME actors throughout Bali. The data analysis technique used is logistic regression analysis. The results showed that the estimation model can determine the decision to provide financing to Peer-to-Peer Lending. The variable amount of credit and the term of financing proved to be able to predict financing decisions significantly. While the financing objective variable is not proven to be able to predict financing decisions significantly in Peer-to-Peer Lending financial institutions.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON BOND RATINGS OF PUBLIC COMPANIES IN INDONESIA I Putu Kamyarta Ariwangsa; Nyoman Abundanti
Forum Manajemen Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i2.69

Abstract

Corporate governance mechanism is a system of corporate governance,which refers to the division of authority between all parties (shareholders, managementand board of directors) that determines the direction and financial performance.This study aimed to determine the effect of corporate governance mechanismsare proxied by institutional ownership, independent commissioners, managerialownership, quality audit and the audit committee of the company’s bond ratings onIndonesian public. The population in this study is that corporate bonds listed on theIndonesia Stock Exchange and is still in circulation from 2008 to 2010. Method ofsampling done by purposive sampling method, and based on the criteria specifiedthen the number of samples were 140 samples. Hypothesis testing techniques usedmultiple linear regression analysis with the tools of SPSS version 18.0 applications. The results showed that: (1) corporate governance mechanisms are proxied by anindependent commissioner, audit quality and audit committee significant positiveeffect on bond ratings. (2) two other proxy of institutional ownership and managerialownership is not a significant positive effect on corporate bond ratings. Based onthe results of the study suggested further research to investigate using other proxiesof corporate governance mechanisms such as by using the Corporate GovernancePerception Index (CGPI) as additional variables that are used in this study.
Co-Authors A.A.S.K. Dewi Adelya Tri Agustin Anak Agung Ayu Sriathi Anisa Putri Nur Hidayah Badaruz Zaman Devi Shinta Prahesti Ely Winda Sari Ernawati Ernawati I GUSTI AGUNG AYU AMBARAWATI I Ketut Mustanda I Made Angga Adikerta I Nyoman Suarnawa I Putu Kamyarta Ariwangsa I.B.K. Surya Ica Rika Candraningrat Ida Bagus Anom Purbawangsa Kadek Leny Puspita Dewi Kadek Rionita Ketut Satya Pramana Linda Safitri Dewi Luh Gede Meydianawthi Luh Gede Regina Puspitasari Dewi Luh Putu Widayanti Ni Kadek Alit Pradina Putri Ni Kadek Sri Utami Ni Luh Putu Wiagustini Ni Made Indah Mentari Ni Made Junita Sari Ni Md Chintya Pramudya Kusumarini Ni Nyoman Sukri Ni Putu Giri Kusuma Dewi Ni Putu Ira Kartika Dewi Ni Wayan Linda Naluritha Sari Ni Wayan Mujiati Ni Wayan Putri Yanawati Nyoman Triaryati Pande Widya Rahmadewi Putu Agus Yudiawan Putu Aris Kusdarmawan Putu Diah Melinda Yanti PUTU INDAH PURNAMA SARI Putu Vivi Lestari Sinta Putri Pracanda Taesal Ryadi Vera Intanie Dewi Vikaria Ekak W.M. Utama