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All Journal Jurnal Hortikultura Indonesia (JHI) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal IPTA Jurnal Kajian Bali Jurnal Arsitektur Lansekap Journal of Economics, Business, & Accountancy Ventura Jurnal Antropologi: Isu-Isu Sosial budaya MUDRA Jurnal Seni Budaya Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Gema Wisata International Journal of Technology and Education Research E-JURNAL AKUNTANSI
I PUTU SUDANA
Program Studi Industri Perjalanan Wisata, Fakultas Pariwisata, Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Marketing Strategy Of Museum Timah Indonesia As An Educational-Historical Tourism In Pangkalpinang, Bangka Belitung Island Province Ricky Iddham Permana; I Made Sendra; I Putu Sudana
International Journal of Technology and Education Research Vol. 2 No. 02 (2024): April - June, International Journal of Technology and Education Research(IJETE
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i02.1084

Abstract

This research aims to identify the existing conditions of tourism in the Museum Timah Indonesia and propose a marketing strategy for the Museum Timah Indonesia as an edu-historical tourism in Pangkalpinang City. This study uses a qualitative descriptive approach and is supported by quantitative data. Data collection through observation, interviews, documentation and questionnaires. Data analysis uses qualitative descriptive, IFAS, EFAS, IE matrix and SWOT matrix. The results of the study show that the existing condition of tourism at the Museum Timah Indonesia shows quite positive developments and continues to increase in recent years both from tourist visits, attractions, service facilities, promotional information and in terms of management organization. Meanwhile, in terms of internal factors (7P), the Indonesian Tin Museum has ten key indicators in the form of strengths and weaknesses and external factors (PESTEL) has nine indicators in the form of opportunities and threats. In the SWOT analysis, eight alternative strategies were obtained, consisting of strategies (S-O) taking advantage of the diversity of collections and technological advances and using service quality to support policies, (W-O) developing personal selling through technological advances and increasing public involvement with government policy support, (S-T) increasing advertising to overcome economic conditions and utilizing employee attitudes in facing social changes, and strategies (W-T) improve physical facilities to cope with economic conditions and cultural values and improve security procedures to cope with social changes and cultural values.
Development Strategy in Munggu Tourism Village, Badung Regency, Bali Provice Deva, Pande Made Devasmara; I Putu Sudana; Putu Sucita Yanthy
International Journal of Technology and Education Research Vol. 2 No. 04 (2024): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i04.1243

Abstract

This study aims to establish a growth strategy for Munggu Tourism Village, one of the tourist destinations in Mengwi Regency, Badung Province. The research began by evaluating the village's potential, examining the stages of development, and determining the elements that drove the development of the Munggu Tourism Village. This research takes a qualitative method, with data collected through observation, interviews, focus group discussions, literature reviews, and research questionnaires. The research findings suggest that the Munggu Tourism Village has a wide range of tourism potential, including mekotekan cultural attractions, dance performances, and Munggu beach tourist attractions. Munggu Tourism Village is further supported by the availability of amenities such as homestays owned and operated by the local community. The village community is also a part of a tourism awareness organization, and the village government has taken an active role in the development of the Munggu tourist village.The village community is also a part of a tourism awareness organization, and the village government has taken an active role in the development of the Munggu tourist village. Munggu Village's growth as a tourist destination is influenced by both internal and external influences. Each element is made up of five strength indicators, five weaknesses, five opportunities, and three threat indications. These elements are examined using the IFE, EFE, IE, SWOT.
Optimalisasi teknik audit berbantuan komputer dalam pengawasan internal akuntabilitas keuangan desa Riandewi W, Ni Luh; Sudana, I Putu; Rasmini, Ketut; Widanaputra, Anak Agung Gde Putu
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1777

Abstract

This research analyzes the factors that influence the successful adoption of Computer Assisted Audit Techniques (TABK), especially the Siswaskeudes Application. The topic of implementing the Siswaskeudes application by regional inspectorate internal auditors has never been researched before. This research aims to provide input regarding the implementation of Siswaskeudes to accommodate village financial supervision needs. This research is multi-locational, the theory used is UTAUT using qualitative descriptive analysis. The main research data is the results of interviews with 9 informants from 3 regional inspectorates. The results of the analysis show that the implementation of Siswaskeudes is influenced by the dimensions of performance expectancy, effort expectancy, social influence and facilitating conditions. The implementation of Siswaskeudes is still not optimal due to the absence of an independent Siswaskeudes implementation policy, the training duration is relatively short, and auditors' work patterns tend to be difficult to accept new innovations. The results of this research provide input for agencies to develop regulations for providing adequate infrastructure and training. Further research needs to be carried out at other regional inspectorates to obtain a more comprehensive analysis of Siswaskeudes implementation.
Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan I Made Adhi Wirayana; I Putu Sudana
E-Jurnal Akuntansi Vol 22 No 3 (2018)
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 | DOI: 10.24843/EJA.2018.v22.i03.p18

Abstract

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange from 2010 to 2015. Sampling method used was purposive sampling technique. There are 30 companies as data sample with total 180 observation. The data was accumulated with documentation method. Multiple linear regression test technique was used in analyzing the data. The finding of this study shows that institutional ownership has positive influence on earnings management while managerial ownership does not have any influence. Both board of commissioner’s competence of specifically business fields and corporate governance has negative influence on earnings management while Board of commissioner competency in accounting fields does not have any influence. Keywords: ownership concentration, competence, Earnings Management.
Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi Ni Putu Melia Andriani; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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 | DOI: 10.24843/EJA.2023.v33.i01.p05

Abstract

Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure
Pengaruh Bonus, Ukuran Perusahaan, dan Leverage pada Manajemen Laba Ni Wayan Tia Deviyanti; I Putu Sudana
E-Jurnal Akuntansi Vol 23 No 2 (2018)
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 | DOI: 10.24843/EJA.2018.v23.i02.p23

Abstract

The purpose of this study is obtain empirical evidence about the effect of bonuses, firm size, and leverage on earnings management. The study was conducted on food and beverage companies listed in BEI in 2014-2016. Sampling method used is nonprobability sampling method with purposive sampling technique. There are 15 companies as a sample with a total of 45 observations. Data collection is done by documentation method. Technique Data analysis used is multiple linear regression test. Based on the results of the analysis, found that bonuses have no effect on earnings management, firm size negatively affect earnings management, and leverage positively affects earnings management. The theoretical implications in this study confirm the agency theory and positive accounting theory. Practical implications in this study of companies to strengthen internal firm and investor caution in making decisions in investing, in order to see the ratio of corporate health, because viewed from a high leverage can improve earnings management. Keywords: Bonus, firm size, leverage, earnings management and food and beverage.
PENGARUH SUSTAINABILITY REPORT PADA REAKSI PASAR DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL Made Surya Wijaya; I Putu Sudana
E-Jurnal Akuntansi Vol 21 No 1 (2017)
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

Tujuan penelitian ini adalah untuk mengetahui pengaruh intensitas pengungkapan dalam sustainability report pada reaksi pasar yang diproksikan dengan return saham dan volume perdagangan saham dengan kinerja keuangan perusahaan sebagai variabel kontrol yang diproksikan dengan DER dan ROA. Jumlah sampel penelitian ini adalah 48 perusahaan dari tiga tahun periode pengamatan 2014-2016. Pengujian Hipotesis dilakukan dengan teknik analisis regresi linier berganda. Penelitian ini menyimpulkan bahwa intensitas pengungkapan dalam sustainability report tidak berpengaruh pada return saham namun berpengaruh positif pada volume perdagangan saham. Variabel kontrol DER tidak berpengaruh pada return saham dan volume perdagangan saham. Variabel kontrol ROA berpengaruh positif pada return saham dan volume perdagangan saham. Bentuk reaksi pasar yang tidak berpengaruh pada return saham namun berpengaruh pada volume perdagangan saham mengindikasikan terdapat mixed persepsi diantara investor terkait pengungkapan sustainability report. Kata kunci: sustainability report, return saham, volume perdagangan saham, debt to equity ratio, return on assets.
Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility Anak Agung Ayu Intan Wulandari; I Putu Sudana
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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 | DOI: 10.24843/EJA.2018.v22.i02.p23

Abstract

Corporate Social Responsibility (CSR) is the business world's commitment to act ethically and contribute to the economic development of local communities and the wider community. This study aims to obtain empirical evidence of the influence of profitability, foreign ownership, ownership management, and leverage on the intensity of Corporate Social Responsibility disclosure. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The number of samples is 32 observations, with nonprobability sampling method and data collection method of documentation. Data analysis technique of this research is multiple linear regression analysis. This study concludes that profitability has no effect on CSR disclosure intensity, foreign ownership has no effect on CSR disclosure intensity, management ownership has positive effect on CSR disclosure intensity, and leverage has negative effect on CSR disclosure intensity. The results provide the basis for management in taking disclosure policy of CSR intensity. Keywords: Profitability, foreign ownership, management ownership, leverage, intensity of corporate social responsibility disclosure
PENILAIAN KINERJA PADA PT. ADHI KARYA DENGAN PENDEKATAN BALANCED SCORECARD Ni Putu Yessy Christina; I Putu Sudana
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Penilaian kinerja dapat dikatakan sebagai faktor utama dalam pengembangan suatu perusahaan, karena hal ini merupakan sebuah sarana bagi manajemen untuk menelaah sejauh mana visi, misi dan tujuan perusahaan telah tercapai, menilai prestasi bisnis, manajer, divisi dan setiap individu dalam perusahaan serta untuk memprediksi harapan-harapan perusahaan kedepannya. Tujuan dari penelitian ini adalah untuk memberikan kontribusi mengenai penilaian kinerja dengan pendekatan balanced scorecard dengan mengangkat studi kasus pada PT Adhi Karya (Persero) Tbk dengan tahun kajian 2010 sampai dengan tahun 2011. Penelitian ini diharapkan dapat memberikan implikasi bagi pemangku kepentingan seperti perusahaan dan manajemen, karyawan perusahaan, investor, calon investor, supplier, kreditur dan rekanan perusahaan. Berdasarkan hasil penelitian dapat disimpulkan bahwa kinerja PT Adhi Karya (Persero) Tbk pada tahun 2011 lebih baik dari tahun 2010. Kata Kunci: balanced scorecard, pengukuran kinerja, konstruksi
Accountability Practices in Pacalang: An Ethnomethodological Study Suryantari, Eka Putri; Wiagustini, Ni Luh Putu; Sudana, I Putu; Rasmini, Ni Ketut
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1791

Abstract

Aside from its main duty as a security unit in a banjar (a traditional Balinese neighborhood), a pacalang carries out an additional task. The pacalang also plays an active role in collecting contributions for land management in the neighborhoods of the city of Denpasar. In connection with this additional task, the pacalang practices financial accountability. The question in this research is how does a pacalang understand accountability in relation to the implementation of this task. As a traditional organization at the neighborhood level, the pacalang is oriented towards maintaining security and public order in its area, but they have an additional task of collecting financial contributions. The aim of this research is to reveal and explore the deeper meaning in the understanding and practice of accountability on the part of the pacalang. This research was conducted using an ethnomethodological approach; the data were collected by conducting interviews, observations, and compiling documentation. Research data analysis was carried out using the Garfinkel approach. This research has resulted in the results of the meaning and interpretation of accountability practices, especially financial accountability that is carried out by a person who is in charge of a pacalang unit. The main implication of this research that more task to the pacalang, the more financial accountability will be applied on top of the other types of accountability implications and the contribution of this study is that it provides richness to the most recent theory of accountability practices within an ethnic group.
Co-Authors Aggy Cariena Ahmad Irfan Setiawan Aji Muhammad Fariz Akhmad Farrkhan Farrabi Azra Aldu, Maria Pricilla Cahyavika Anak Agung Ayu Intan Wulandari Anak Agung Gde Putu Widanaputra Anak Agung Gde Putu Widanaputra Aulia Sanggili Ayu Kusuma Bambang Dharwiyanto Putro Bulu, Stevania Hendrika Camelia Agatha Mahayu Putri Cening Suprani Gama Charles Bertomi Cipta Mulyana Cokorda Gede Alit Semarajaya Danang Purnomo Deva, Pande Made Devasmara Dewi, LGLK. Eka Ardhani Sisdyani Eka Putri Suryantari Erick Kevin Perangin-Angin Erika Arifin GEDE WIJANA Gusti Ayu Made Tasya Paradista Hadi, Aneisya Audeslina Helly Gantara Helmi Cahyana Hens, Angela Novelin Herlita Br. Tarigan I GA. Gede Luhur Winata Putra I Gede Adhi Suputra Arimbawa PG. I Gusti Agung Ayu Rai Asmiwyati I Gusti Ayu Manuati Dewi I Gusti Putu Bagus Sasrawan Mananda I Ketut Suwena I Komang Deya Pradnyana I Made Adhi Wirayana I Made Sendra I NYOMAN RAI I Nyoman Sudiarta I Nyoman Surya Maha Putra I Wayan Ary Mahendra Putra I Wayan Putra Aditya I Wayan Renold Tino I WAYAN WIRAATMAJA Ida Bagus Gde Pujaastawa Irena Hersi Kristanti Kadek Agus Arya Wibawa Kadek Utami Wirya A. Kedisan, A.A Vidyaswari Kiki Savira Luh Gede Leli Kusuma Dewi Luh Putu Swandewi Lury Sevita Yusiana MADE KUSUMA NEGARA Made Surya Wijaya Marni Aruan Marulina Sitohang N.G.A.S. Dewi NGAS. Dewi Ni Kadek Devi Somiari Ni Ketut Rasmini Ni Komang Alit Astiari Ni Komang Ayu Trisna Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Ayu Diah Utari Ni Made Dwi Ratnadi Ni Made Oka Karini Ni Made Reni Istarini Ni Made Sofia Wijaya Ni Nyoman Padmi Triyanti Ni Putu Eka Mahadewi Ni Putu Happy Marini S. Ni Putu Masni Nistari Ni Putu Melia Andriani Ni Putu Sri Harta Mimba Ni Putu Yessy Christina Ni Wayan Ayu Sekarningsih Ni Wayan Diasputri SJ Ni Wayan Tia Deviyanti Noviesya Yosal Nurman Hadipratama Putu Agus Wikanatha Sagita Putu Doddy Pramana Putu Geni Jaya Ksamawan Putu Sucita Yanthy Rama Ady Pranata Rasmini, Ketut Riandewi W, Ni Luh Ricky Iddham Permana Ryan Sebastian Sarfina, Eminilda Yayu Indrawati Yohanes Kristianto Yohanes Sunu Dwi Aldrianto Yundari, Yundari