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All Journal JURNAL BISNIS STRATEGI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYA LAKSANA EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi SULUH: Jurnal Abdimas The Indonesian Journal of Accounting Research Widya Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Ekonomi Internet of Things and Artificial Intelligence Journal Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Journal of Social Work and Science Education
I Made Pradana Adiputra
Fakultas Ekonomi Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Pada Pemerintah Kabupaten Buleleng ., Komang Hendri Mastrianawati; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.1983

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah pada Pemerintah Kabupaten Buleleng. Ada dua variabel yang diangkat yaitu: pendapatan asli daerah sebagai variabel terikat dan pajak daerah dan retribusi daerah sebagai variabel bebas. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi sedangkan tehnik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan menggunakan program Statistical Package for the Social Sciences (SPSS) for windows versi 16. Hasil penelitian ini menunjukkan (1) Pajak daerah mempunyai pengaruh yang signifikan terhadap pendapatan asli daerah, (2) Retribusi daerah tidak mempunyai pengaruh yang signifikan terhadap pendapatan asli daerah, Dan (3) Pajak daerah dan retribusi daerah secara bersama-sama berpengaruh signifikan terhadap pendapatan asli daerah. Kata Kunci : Pendapatan asli daerah, Pajak daerah, dan Retribusi daerah This study aims to determine the effect of local taxes and levies to local revenues in Buleleng regency government. There are two variables that are raised: local revenues as the dependent variable and local taxes and levies as independent variables. Data collection techniques used in this study is documentation techniques, while the data analysis techniques used in this study, namely multiple linear regression analysis using the statistical program Statistical Package for the Social Sciences (SPSS) for windows version 16. The results of this study indicate (1) local taxes have a significant effect on local revenues, (2) local levies do not have a significant impact on local revenues, and (3) local taxes and levies jointly significant effect on earnings native to the area. keyword : Revenue, local taxes and local levies
Pengaruh Pengungkapan Akuntansi Lingkungan terhadap Laporan Keuangan Perusahaan Pada Perusahaan Sektor Industri Pertambangan Umum yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013 ., Ni Luh Ketut Jesi Asmarani; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4630

Abstract

Pengungkapan akuntansi lingkungan sangat penting untuk diungkapkan oleh perusahaan baik secara wajib maupun sukarela, karena pengungkapan yang dilakukan perusahaan sangat berdampak pada profitabilitas perusahaan khususnya pada rasio Return On Asset (ROA) di laporan keuangan perusahaan. Sehingga, penelitian ini bertujuan untuk mengetahui apakah pengungkapan akuntansi lingkungan berpengaruh positif terhadap laporan keuangan perusahaan pada perusahaan sektor industri pertambangan umum periode 2009-2013. Penelitian ini menggunakan data-data dari perusahaan sektor industri pertambangan umum sebanyak 9 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi yang datanya berasal dari catatan-catatan atau dokumen tertulis. Teknik pengambilan data menggunakan teknik purposive sampling yaitu memilih sampel dengan kriteria tertentu dimana sampel dipilih tidak secara acak, sehingga pemilihan sampel tersebut dapat mewakili populasinya yang memenuhi kriteria penelitian. Jumlah data yang digunakan sebanyak 45 data dari 9 perusahaan sektor industri pertambangan umum periode 2009-2013. Teknik analisis data menggunakan analisis regresi sederhana dengan bantuan program SPSS versi 18. Hasil penelitian ini menunjukkan bahwa pengungkapan akuntansi lingkungan tidak berpengaruh positif terhadap laporan keuangan perusahaan (ROA). Hal ini disebabkan karena perusahaan melakukan pengungkapan akuntansi lingkungan hanya semata memenuhi kewajibannya kepada stakeholders dan untuk memperoleh legitimasi dari masyarakat. Kata Kunci : Akuntansi Lingkungan, Laporan Keuangan, Industri Pertambangan The expression of environmental accounting is very important to be expressed by a corporation both mandatorily and voluntarily, because the expression made by the corporation has a very strong impact on the profitability of the corporation particularly in the ratio of Return on Asset (ROA) in the corporation financial report. Thus, this study was aimed at finding out whether the expression of environmental accounting has a positive effect on financial reports of corporations in general mining industry sector in the 2009-2013 period. This study used data from general mining industry sector corporations with the total of 9 corporations. The method of data collection used in this study was documentation method whose data came from records or written documents. The data collection technique was purposive sampling, that is, selection of sample using certain criteria in which the sample selected is not random, so that the sample selection represents the population that meets the study criteria. There were 45 data from 9 corporations in general mining sector in the 2009-2013 period used in this study. The data were analyzed using simple regression analysis aided by SPSS version 18 program. The results showed that the expression of environmental accounting does not have a positive effect on the financial reports of the corporations (ROA). This was caused by the fact that the corporations expressed environmental accounting just to fulfill their responsibilities to the stakeholders and to obtain legitimation from the community.keyword : Environmental Accounting, Financial Reports, Mining Sector
PENGARUH DEVIDEN PER SHARE DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 ., Putu Ryan Damayanti; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2406

Abstract

Penelitian ini bertujuan membuktikan secara empiris bahwa (1) Earning Per Share (EPS) dan Dividedn Per Share (DPS) berpengaruh secara parsial terhadap harga saham pada perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia, dan (2) Earning Per Share (EPS) dan Dividend Per Share (DPS) berpengaruh secara simultan terhadap harga saham pada perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia Penelitian ini adalah penelitian kuantitatif dengan populasi penelitian seluruh perusahaan Indutri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2010-2012. Pengambilan sampel dilakukan dengan cara purpossive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil penelitian dan pembahasan diperoleh kesimpulan bahwa secara parsial, Earning Per Share (EPS) dan Dividedn Per Share (DPS) berpengaruh signifikan terhadap harga saham. Secara simultan menunjukkan Earning Per Share (EPS) dan Dividend Per Share (DPS) berpengaruh signifikan terhadap harga saham. Kata Kunci : Earning Per Share (EPS), Dividend Per Share (DPS) dan Harga saham This study aims to demonstrate empirically that (1) Earning Per Share (EPS) and Dividend Per Share (DPS) partial effect on the stock price in Consumer Goods Industry companies in Indonesia Stock Exchange, and (2) Earning Per Share (EPS) and dividend Per Share (DPS) simultaneously influence on stock price on the Consumer Goods Industry companies in Indonesia Stock Exchange This research is a quantitative study with with the all population Consumer Goods Industry company which listed on the Indonesia Stock Exchange in the period 2010-2012 . Sampling was done by purposive sampling. Purposive sampling method were used as samples determining method. Analysis method in this study is multiple regression analysis. Based on the results of research and discussion we concluded that partial , Earning Per Share (EPS) and Dividend Per Share (DPS) have a significant effect on stock prices. The results simultaneously showed that Earning Per Share (EPS) and Dividend Per Share (DPS) have a significant effect on stock prices.keyword : Earning Per Share (EPS) , Dividend Per Share (DPS) and Stock Price
Analisis Komparatif Saham LQ45 Sebelum dan Sesudah Peristiwa Dikeluarkannya Indonesia dari Daftar Negara Berkembang oleh Kantor Perwakilan Dagang Amerika Serikat (USTR) Darmika, Bayu; Adiputra, I Made Pradana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25129

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan rata-rata abnormal return, trading volume activity dan security return variability sebelum dan sesudah peristiwa dikeluarkannya Indonesia dari daftar negara berkembang oleh USTR pada saham anggota indeks LQ45 periode Februari hingga Juli 2020. Pemilihan sampel penelitian menggunakan teknik purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dengan periode pengamatan 7 hari bursa. Teknik analisis data yang digunakan adalah uji beda (t-test) berupa paired sample t-test dan wilcoxon signed ranks test. Penelitian ini mengungkapkan bahwa terdapat perbedaan rata-rata abnormal return dan rata-rata trading volume activity yang signifikan sebelum dan sesudah peristiwa dikeluarkannya Indonesia dari daftar negara berkembang oleh USTR, namun tidak terdapat perbedaan rata-rata security return variability yang signifikan sebelum dan sesudah peristiwa dikeluarkannya Indonesia dari daftar negara berkembang oleh USTR.
Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Pada Pemerintah Kabupaten Buleleng ., Komang Hendri Mastrianawati; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.1982

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah pada Pemerintah Kabupaten Buleleng. Ada dua variabel yang diangkat yaitu: pendapatan asli daerah sebagai variabel terikat dan pajak daerah dan retribusi daerah sebagai variabel bebas. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi sedangkan tehnik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan menggunakan program Statistical Package for the Social Sciences (SPSS) for windows versi 16. Hasil penelitian ini menunjukkan (1) Pajak daerah mempunyai pengaruh yang signifikan terhadap pendapatan asli daerah, (2) Retribusi daerah tidak mempunyai pengaruh yang signifikan terhadap pendapatan asli daerah, Dan (3) Pajak daerah dan retribusi daerah secara bersama-sama berpengaruh signifikan terhadap pendapatan asli daerah. Kata Kunci : Pendapatan asli daerah, Pajak daerah, dan Retribusi daerah This study aims to determine the effect of local taxes and levies to local revenues in Buleleng regency government. There are two variables that are raised: local revenues as the dependent variable and local taxes and levies as independent variables. Data collection techniques used in this study is documentation techniques, while the data analysis techniques used in this study, namely multiple linear regression analysis using the statistical program Statistical Package for the Social Sciences (SPSS) for windows version 16. The results of this study indicate (1) local taxes have a significant effect on local revenues, (2) local levies do not have a significant impact on local revenues, and (3) local taxes and levies jointly significant effect on earnings native to the area. keyword : Revenue, local taxes and local levies
PENGARUH PERSEPSI PENERAPAN UNDANG-UNDANG AKUNTAN PUBLIK NOMOR 5 TAHUN 2011 TERHADAP MOTIVASI, OPTIMISME DAN PERENCANAAN KARIR MAHASISWA (Studi Empiris Pada Mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha) ., Putu Adi Susanto; ., Dr. Edy Sujana,SE,Msi,AK; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2405

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi mahasiswa akuntansi terkait penerapan UU Akuntan Publik No 5 Tahun 2011 terhadap motivasi, optimism, dan perencanaan karir mahasiswa. Penelitian ini dilakukan di Universitas Pendidikan Ganesha. Populasi penelitian ini yakni Mahasiswa jurusan akuntansi program S1 Universitas Pendidikan Ganesha, sedangkan sampel dalam penelitian ini yakni mahasiswa akuntansi dengan kriteria yaitu masih aktif menjadi mahasiswa dan sudah mendapatkan mata kuliah Akuntasi Sektor publik, Seminar Akuntansi Sektor Publik, Auditing 1 dan Auditing 2 sehingga jumlah mahasiswa akuntansi yang sesuai dengan kriteria di atas berjumlah 139 responden. Data dianalisis dengan menggunakan analisis regresi sederhana dan diolah dengan menggunakan bantuan software SPSS versi 19. Hasil dari penelitian ini menunjukan bahwa penjelasan pasal 6 ayat 1 huruf a UU Akuntan Publik No 5 Tahun 2011 yang berbunyi “..Yang dapat mengikuti pendidikan profesi akuntan publik adalah seseorang yang memiliki pendidikan minimal sarjana strata 1 (S-1), diploma IV (D-IV), atau yang setara” berpengaruh positif terhadap motivasi, optimisme serta perencanaan karir mahasiswa. Hasil penelitian ini menjelaskan bahwa regulasi akuntan publik berpengaruh terhadap motivasi mahasiswa sebesar 10,6%, optimisme sebesar 4,8% dan menjelaskan variabel perencanaan karir sebesar 14,5%. Jadi, dengan adanya penerapan UU No 5 Tahun 2011 mahasiswa akuntansi tetap memiliki motivasi, optimisme dan tetap memiliki perencanaan karir sebagai akuntan publik, walaupun nantinya mahasiswa akuntansi harus bersaing dengan jurusan non-akuntansi untuk menjadi seorang Akuntan Publik. Kata Kunci : Motivasi, Optimisme, Perencanaan Karir, UU Akuntan Publik This study aimed to determine the effect of the accounting students perceptions related to the implementation of the Public Accounting Act No. 5 2011, on motivation, optimism, and career planning. This research was conducted at the Ganesha University of Education. The students population in this study was majoring in accounting for bachelor degre at the Ganesha University of Education, meanwhile the sample in this study were accounting students with criteria that was still active as a student and have studied of accounting for public sector courses, Seminars Public Sector Accounting, Auditing 1 and 2, so that the number of accounting students who fit these criteria above totals 139 respondents . Data was analyzed by using simple regression analysis and processed by using SPSS statistical software version 19 . The results of this study indicate that the explanation of Article 6, paragraph 1, letter of a Public Accounting Act No. 5 of 2011, which reads " .. who can participate in education of a the public accounting profession is someone who has a minimum of a Bachelor of Education 1 (S-1) , Diploma IV (D-IV) , or the equivalent " has positive effect for students motivation , optimism and student career planning. These results explain that the regulation of public accountants effect on student motivation by 10.6 % , optimism by 4.8% and career planning by 14.5%. So, with the implementation of Law No. 5 of 2011 accounting students stay motivated , optimistic and still have a career plan as a public accountant, although accounting students will have to compete with students who have not majored in accounting, to become a Public Accountant . accounting students who fit the criteria above totalis 139 respondents . Data was analyzed using simple regression analysis and processed using SPSS statistical software version 19 . The results of this study indicate that the explanation of Article 6, paragraph 1, letter of a Public Accounting Act No. 5 of 2011, which reads " .. who can participate in education of a the public accounting profession is someone who has a minimum of a Bachelor of Education 1 (S-1) , Diploma IV (D-IV) , or the equivalent " positive effect for students motivation , optimism and student career planning. These results explained that the regulation of public accountants effect on student motivation by 10.6 % , optimism by 4.8% and career planning by 14.5%. So, with the implementation of Law No. 5 of 2011 accounting students stay motivated , optimistic and still have a career plan as a public accountant, although accounting students will have to compete with students who have not majored in accounting, to become a Public Accountant . keyword : Motivation, Optimism, Career Planning, Public Accounting Act,
MEMBEDAH AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA PAKRAMAN KUBUTAMBAHAN, KECAMATAN KUBUTAMBAHAN, KABUPATEN BULELENG, PROVINSI BALI (Sebuah Studi Interpretif pada Organisasi Publik Non Pemerintahan) ., Ayu Komang Dewi Lestari; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2253

Abstract

Desa Pakraman merupakan organisasi sosial religius yang bersifat tradisional sehingga pertanggungjawaban pengelolaan keuangannya seringkali belum ditunjang dengan sistem dan prosedur yang memadai. Meskipun dilakukan dengan sederhana, namun sistem ini dapat dimanfaatkan untuk mengelola aset Desa Pakraman secara baik. Salah satu Desa Pakraman yang mampu mewujudkan akuntabilitasnya dengan sistem pengelolaan keuangan yang sederhana adalah Desa Pakraman Kubutambahan. Dengan sistem pemerintahan yang bersifat turun temurun sehingga rentan terhadap pemusatan kekuasaan pada salah satu pihak dan memicu penyalahgunaan wewenang, Desa Pakraman ini mampu menerapkan sistem pengelolaan keuangan yang akuntabel. Untuk memahami fenomana pengelolaan keuangan pada Desa Pakraman Kubutambahan, penelitian ini bertujuan untuk mengetahui: 1) siapa saja pihak-pihak yang terlibat dalam proses pengelolaan keuangan di Desa Pakraman Kubutambahan, 2) bagaimana proses pengelolaan keuangan di Desa Pakraman Kubutambahan, dan 3) bagaimana pihak-pihak yang terlibat memahami dan memaknai akuntabilitas proses pengelolaan keuangan. Penelitian ini dilakukan dengan menggunakan metode kualitatif yang menekankan pada deskripsi setiap persepsi dan perilaku manusia. Analisis data dilakukan melalui tiga tahapan, antara lain; 1) Reduksi Data, 2) Penyajian Data, dan 3) Menarik Kesimpulan. Hasil penelitian ini menunjukkan bahwa; 1) Proses pengelolaan dan pertanggungjawaban keuangan di Desa Pakraman Kubutambahan tidak melibatkan seluruh Krama Desa Pakramannya melainkan hanya melalui perwakilan. 2) Akuntabilitas pengelolaan keuangan berlangsung secara konsisten setiap bulan dengan menggunakan sistem akuntansi sederhana (sistem tiga kolom, yaitu debet, kredit dan saldo). 3) Dengan adanya modal sosial khususnya kepercayaan, Pengurus Desa Pakraman Kubutambahan menyadari bahwa akuntansi merupakan instrumen akuntabilitas dan transparansi dalam pengelolaan keuangan di Desa Pakraman. Kata Kunci : Akuntabilitas, Desa Pakraman, Modal Sosial, Proses Pengelolaan Keuangan. Desa Pakraman is a social and religious organization which has traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out in simple way, this could be used to manage the asset of Desa Pakraman properly. One of Desa Pakraman which was able to accomplish its accountability through the simple financial management was Desa Pakraman Kubutambahan. Through the inherited governmental system which was easily affected by the centralization of authority in one side and triggers the misuse of authority, this Desa Pakraman was able to implement the accountable financial management system. To understand the phenomenon of the financial management in Desa Pakraman Kubutambahan, this research was aimed to find out: 1) the participants involved in the financial management process in Desa Pakraman Kubutambahan, 2) how the financial management process in Desa Pakraman Kubutambahan was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three steps, such as: 1) Data Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management and its accountability in Desa Pakraman Kubutambahan does not involve all people in Desa Pakraman but the representatives only, 2) The accountability of the financial management is carried out consistently in every month by using simple accounting system (three column systems, such as debt, credit, and balance), 3) Due to the social capital, especially belief, the participants of Desa Pakraman Kubutambahan realize that accounting is an instrument of accountability and transparency in financial management in Desa Pakraman. keyword : Accountability, Desa Pakraman, Social Capital, Financial Management Process
Pengaruh Faktor Internal dan Eksternal Terhadap Harga Saham Yudistira, Elvin Ruswanda; Adiputra, I Made Pradana
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25862

Abstract

The purpose of this experiment is to prove internal factors and external factors to the stock price. Internal factors include: Return on Assets, Return on Equity, Net Interest Margin and Operating Costs / Operational Scoping. While external factors include: the inflation rate and the BI rate. The population in this study is the company placed on the Indonesia Stock Exchange (IDX) in the banking sector for the 2015-2019 period. There were 32 people represented in this study and used a collection technique, namely purposive sampling. The final results in this study indicate that ROA has a positive and significant effect on stock prices. ROE is negative and significant towards stock prices. Negative shares and insignificant stock prices. BOPO negative and insignificant influence on stock prices. The inflation rate is negative and insignificant towards stock prices. BI Rate has a positive and insignificant effect on stock prices. Simultaneously ROA, ROE, NIM, BOPO, Inflation Rate and BI Rate significantly influence stock prices.
The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance Adiputra, I Made Pradana; Gani, Lindawati; Rossieta, Hilda
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.22753

Abstract

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that  the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.
Analisis Perbedaan Abnormal Return, Trading Volume Activity, Dan Security Return Variability Pada Perusahaan LQ 45 Pra Dan Pasca Pengumuman Kabinet Indonesia Maju Periode 2019-2024 Aditha, Kadek Krisna; Adiputra, I Made Pradana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.24958

Abstract

The emergence of abnormal returns, trading volume activity, and security return variability that are significantly different can be used as a variable in measuring capital market reactions to information from political announcements. Analyzing whether or not there is a significant difference in the average abnormal return, trading volume activity, and security return variability before and after the announcement of Indonesia Maju cabinet for the 2019-2024 period is the purpose of the study. Data were collected using documentation techniques and analyzed using different tests. The results obtained show that: the average abnormal return, trading volume activity, and security return variability are not significantly different before and after the announcement of Indonesia Maju cabinet for the 2019-2024 period.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . ADITHA, KADEK KRISNA Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Ananta, Ida Bagus Putu Weda Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ancella Anitawati Hermawan, Ancella Anitawati ANDRIADI, KOMANG DANDY Ari Surya Darmawan Arta, Putu Wahyu Permana Asih, Ginanthi Astawa, I Gede Putu Banu Ayu Komang Dewi Lestari . Ayu Priska Megayanti . Ayu Puspa Wirantari Bayu Darmika Candrasari, Kadek Ladyna Christian Denny Setiawan Darmika, Bayu Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dewi, Kadek Debi Sartika Dewi, Luh Putu Debby Cinthya Dewi, Made Diah Chandra Dr. Edy Sujana,SE,Msi,AK . Dwi Martani Edy Sujana Elvin Ruswanda Yudistira Evy Drivayanti Kadek . Fitriani, Erfina Gayatri, Ni Putu Adinda Putri Gayatri, Putu Anisa Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Herry Merta Primadana . Gede Oka Restu Pratama Gede Pranata . Gede Pranata ., Gede Pranata Ginanthi Asih Hasanah, Mas Onik Rif'atul Hidayatulloh, A.Nururrochman Hilda Rossieta I Desak Nyoman Tri Wandari . I Gede Agus Arya Adi Putra I Gusti Ayu Purnamawati I Kadek Arya Wibawa . I Ketut Ardy Prabhawa . I Komang Arya Kumara . I Made Bagas Wisnu Pamungkas . I Made Dwi Septiadi Suhendra . I Made Dwi Septiadi Suhendra ., I Made Dwi Septiadi Suhendra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Arsana, I Nyoman I Nyoman Triantana Putra . I Putu Eva Prasetya . I Putu Gede Diatmika I Putu Hendra Martadinata . I Wayan Putra Adnyana, I Wayan Putra Ida Bagus Putu Ery Supriadi . Imam Ghozali Jefry Wijaya . Juniari, Ni Luh K. Dian Rosita Dewi . K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Arin Prasasti . Kadek Ayu Pramita Dewi . Kadek Carlina Armeiwati . Kadek Evi Resita Dewi . Kadek Krisna Aditha Kadek Ladyna Candrasari Kadek Marlina Nalarreason . Kadek Rilly Widhi Antari . Kadek Rindi Kadek Teni Rismawati . Kaswarina, Ni Ketut Nadia Ketut Maharani Ketut Nala Hari Wardana Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Komang Budi Amanta . Komang Budi Amanta ., Komang Budi Amanta Komang Gede Suriani Suan Dewi . Komang Hendri Mastrianawati . Komang Pariardi Arianti . Komang Sri Endrayani . Komang Sri Wirnipin . Komang Sri Wirnipin ., Komang Sri Wirnipin L Pt Dian Metta Sari . Lindawati Gani Lucy Sri Musmini Luh Asih Utami Luh Gede Kusuma Dewi Luh Putu Debby Cinthya Dewi Luh Putu Sulastrini . Luh Widiari . Made Ary Meitriana Made Didik Apriadinata . Made Dwi Setiawan . Made Dwi Setiawan ., Made Dwi Setiawan Made Fandy Permana Putra . Made Herman Mahardika . Made Irwan Darmayuda . Megayanti, Riska Diah Murniasih, Ni Luh Gede Nala Hari Wardana Ni Kadek Desi Dwiyantari . Ni Kadek Dewi Asih . Ni Kadek Dina Yanti Ni Kadek Elsa Tiari Ni Kadek Erni Apriantini . Ni Kadek Rina Primayoni . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Nadia Kaswarina Ni Komang Evi Sugiani Ni Komang Irma Puspita Ni Komang Sumitariani Ni Komang Suryaningsih Ni Luh Eka Ari Artini . Ni Luh Gede Erni Sulindawati Ni Luh Gede Murniasih Ni Luh Ketut Jesi Asmarani . Ni Luh Nonik Tika Silviyani . Ni Luh Nora Widari . Ni Luh Putri Honey Dewi Ni Luh Putu Asri Damayanti . Ni Luh Putu Dita Silviani Ni Luh Putu Lindri Puspitasari . Ni Made Ary Widiastini Ni Made Yadnyawati Ap . Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Md Ari Widyastuti . Ni Nyoman Perayati . Ni Putu Dian Ganesuari Dian Ni Putu Yogi Merta Maeka Sari . Ni Putu Yulia Paramitha Ni Wayan Della Praniti . Ni Wayan Sukerti Ni Wyn. Meilani Suwardani . Nyoman Ayu Wulan Trisna Dewi . Nyoman Mita Mahardini . Nyoman Trisna Herawati Oktajaya, Tri Paramitha, Ni Putu Yulia Pasek Aries Hendra Sidartha . Purna, Putu Inten Citrawati Purnama Sari Ni Luh Putu . PURWANTI PURWANTI Puspita, Ni Komang Irma Putra , I Gede Pawana Ngurah PUTRA, I GEDE WAHYU Putra, I Gusti Made Priyambhada putri, Ni Komang Sapta Putri Mertha Agustina Putu Adi Susanto . Putu Ayu Asrini . Putu Indah Sonia Dewi Putu Indira Yunitasari . Putu Ratih Pratiwi . Putu Ryan Damayanti . Putu Sri Wahyuni Ayu Putu Yunartha Pradnyana Putra Riana Dewi Kartika . Rika Dwipa Yaniari . Rika Dwipa Yaniari ., Rika Dwipa Yaniari Riska Diah Megayanti Shara Widya Sidharta Utama Siti Komala . Sudarmanto, Eko Sulistyowati, Nur Wahyuning SUMITARIANI, NI KOMANG Supramajaya, I Dewa Gede Putra Suryaningsih, Ni Komang Sutoto, Agung Titus Silvi Sadewi Trisna Hari, Ketut Desi Utami, Luh Asih Vidyaningsih, Pande Nyoman Trisna W. Gilang Premana Widya, Shara Wirantari, Ayu Puspa Yudiatmaja, Fridayana Yudiatmaja, Fridayana Yudistira, Elvin Ruswanda Yundari, Yundari Zendrato, Handani