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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Kajian Bali Juara: Jurnal Riset Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Syntax Literate: Jurnal Ilmiah Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Community Service Learning International Journal of Social Science and Business Jurnal Ilmiah Ilmu Sosial JIA (Jurnal Ilmiah Akuntansi) Valid Jurnal Ilmiah Prospek: Jurnal Manajemen dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Ekonomi KARYA: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Samalewa: Jurnal Riset dan Kajian Manajemen Electronic Journal of Education, Social Economics and Technology Jurnal Pengembangan Masyarakat Lokal Jurnal Riset Kajian Teknologi dan Lingkungan
I Putu Gede Diatmika
Universitas Pendidikan Ganesha
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PERSEPSI MAHASISWA AKUNTANSI, AKUNTAN PENDIDIK, DAN AKUNTAN PUBLIK TERHADAP KOMPETENSI AKUNTAN DALAM MENGHADAPI TUNTUTAN PROFESIONALISME DI ERA MASYARAKAT EKONOMI ASEAN (MEA) (STUDI PADA MAHASISWA AKUNTANSI DAN AKUNTAN SE-BALI) ., Ni Made Desi; ., I Putu Gede Diatmika,SE,AK., M.Si.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6491

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi, akuntan pendidik dan akuntan publik terhadap kompetensi akuntan dalam menghadapi tuntutan profesionalisme di era MEA dengan skill, knowledge dan characteristic sebagai indikatornya. Penelitian ini dilakukan pada kantor akuntan publik dan perguruan tinggi negeri se-Bali dengan jumlah sampel sebanyak 100 orang. Sampel dipilih dengan metode purposive sampling, yaitu mahasiswa akuntansi yang telah mengambil mata kuliah auditing dan etika bisnis & profesi, akuntan pendidik yang memiliki pengalaman mengajar minimal 1 tahun dan telah memiliki sertifikat akuntan (CA), serta akuntan publik yang telah memiliki nomor register negara akuntan (RNA) dan memiliki pengalaman kerja minimal 2 tahun. Metode pengumpulan data yang digunakan ialah metode survey dengan melakukan penyebaran kuesioner. Skala yang digunakan dalam penelitian ini menggunakan skala likert 5 poin. Analisis data penelitian menggunakan statistik non-parametrik dengan uji kruskall wallis menggunakan program SPSS versi 19. Hasil penelitian ini menunjukan adanya perbedaan persepsi mahasiswa akuntansi, akuntan pendidik dan akuntan publik terhadap kompetensi akuntan dalam menghadapi tuntutan profesionalisme di era MEA, dimana mahasiwa akuntansi dan akuntan pendidik memiliki persepsi lebih baik dibandingkan dengan akuntan publik terhadap kompetensi akuntan dalam menghadapi tuntutan profesionalisme di era MEA.Kata Kunci : Kompetensi akuntan, profesionalisme, pasar bebas, Masyarakat ekonomi ASEAN This study was aimed at finding out the perception of accounting students, accounting teachers, and public accountants towards accountant competency in meeting the professionalism challenge in the AEC era using skill, knowledge and characteristics as the indicators. This study was conducted in public accountant offices and public higher institutes of learning throughout Bali using a sample of 100. The sample was selected using purposive sampling, which included accounting students who have taken auditing and business and professional ethics courses, public accountants with a minimum of 1 year experience and have had accountant certificate (CA) and public accountants who have had accountant state register number (RNA) and a minimum of 2 year working experience. The data were collected using survey by distributing questionnaires. This study used Likert scale of five points. The data were analyzed using non-parametric statistical kruskall wallis test using SPSS version 19. The results showed that there is a difference in perception among accounting students, accounting teachers, and public accountants towards accountant competency in meeting the professionalism challenge of the AEC era, in which accounting students and accounting teachers have a better perception than public accountants towards accountant competency in meeting the professionalism challenge of the AEC era. keyword : accountant competency, professionalism, free trade, ASEAN Economic Community
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng) Dewi, Ni Luh Sucitra; Diatmika, I Putu Gede
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35927

Abstract

The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes
Pengaruh Kualitas Layanan, Prosedur Kredit Dan Promosi Terhadap Keputusan Umkm Melakukan Pinjaman Kredit Pada Lembaga Keuangan Bukan Bank (LKBB) Di Kecamatan Buleleng Cahyadi, Made Andre; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35159

Abstract

This study aims to determine the effect of service quality, credit procedures and promotions on the decision of Mikro Small and Medium Enterprises to make credit loans to non-bank financial institutions in Buleleng sub-district. This research is a quantitative research. The population in this study were formal Mikro Small and Medium Enterprises actors in Buleleng District who were registered at the Department of Industry, Trade, Cooperatives and Mikro Small and Medium Enterprises in Buleleng Regency as many as 115 Mikro Small and Medium Enterprises. The number of samples used in this study was 53 samples using the Slovin formula and the sampling technique used was random sampling. The data used in this study are primary data obtained from distributing questionnaires. Data analysis used multiple linear regression analysis. The results of this study indicate that (1) service quality has a positive and significant effect on the decision to take credit, (2) credit procedures have a positive and significant effect on the decision to take credit, (3) promotion has a positive and significant effect on the decision to take credit.  
Analisis Pengelolaan Keuangan Diakonia Kedukaan Gereja pada Gereja Protestan di Indonesia Bagian Barat (GPIB) PNIEL Singaraja Ginting, Beril Jurevin; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36170

Abstract

This study aims to determine: financial management, fee system, financial reports as well as the impact and solution to the problem of late payment of church mourning diakonia at GPIB Pniel Singaraja. The type of research used in this research is qualitative. The subject of the study was the administrator and member of the GPIB Diakonia Condolences, Pniel Singaraja. Data collected by interview, observation and documentation. The results showed that: (1) the financial management of the Diakonia of Grief of the Church was managed by the manager of the Diakonia of Grief and assisted by the Congregational Council of the Church. Sources of income are in the form of entry fees and membership dues. Expenditures in the form of money and services. (2) a dues system with members paying dues. The treasurer of the church mourning diakonia hands the money to the treasurer of the church congregation, then it is deposited and deposited in a bank account. (3) supervision and audit financial reports by BPPJ GPIB Pniel Singaraja. (4) the impact of late payment of dues is a conflict between members who pay on time and members who do not pay on time, there are protests from members who pay on time to the management.
Analisis Sistem Pengelolaan Dana Hibah Community Based Development Bali Sejahtera dengan Berlandaskan Kearifan Lokal Paras – Paros pada Desa Adat Giri Utama Dewi, Ni Luh Putri Cintya; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35421

Abstract

This study aims to determine: (1) the background of the Giri Utama Traditional Village in managing the CBD-Bali Sejahtera grant funds as productive economic business credit, (2) the management system for the CBD-Bali Sejahtera grant fund based on local wisdom paras-paros in the Giri Utama Traditional Village, and (3) the obstacles faced in this system and how to solve them. This study was designed using a qualitative method. Data were collected through observation, interviews and documentation studies. The results showed that: (1)  background of the Giri Utama Traditional Village manage the CBD-Bali Sejahtera grant funds as productive economic business credit, which were the difficulties experienced by the people  of the Giri Utama Traditional Village in obtaining venture capital, (2) management system grants CBD-Bali Sejahtera in the Giri Utama Traditional Village consists of stages of planning, implementation, administration, reporting and accountability which are strongly based on the value of local wisdom paras-paros (3) the obstacles faced in this system are the difficulty of choosing the people who want to be used as program administrators thus causing dual positions.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BULELENG Kadek Rilly Widhi Antari .; I Putu Gede Diatmika,SE,AK., M.Si. .; I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .
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.v3i1.4973

Abstract

Penelitian ini bertujuan untuk menganalisis adanya pengaruh keterlibatan pemakai dalam pengembangan SIA, pelatihan dan pendidikan pemakai, dukungan manajemen puncak, formalisasi pengembangan SIA terhadap kinerja sistem informasi akuntansi. Penelitian ini dilakukan pada BPR di Kabupaten Buleleng. Teknik penentuan sampel yang digunakan yaitu purposive sampling. Sampel penelitian ini sejumlah 70 pegawai yang menggunakan sistem informasi akuntansi dalam menjalankan tugasnya di BPR. Pengumpulan data dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan analisis regresi linear berganda (Multiple Regression Analysis). Hasil penelitian ini menunjukkan bahwa: 1) terdapat pengaruh yang positif dan signifikan antara keterlibatan pemakai dalam pengembangan SIA terhadap kinerja sistem informasi akuntansi, 2) terdapat pengaruh yang positif dan signifikan antara pelatihan dan pendidikan pemakai terhadap kinerja sistem informasi akuntansi, 3) terdapat pengaruh yang positif dan signifikan antara dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi, 4) terdapat pengaruh yang positif dan signifikan antara formalisasi pengembangan SIA terhadap kinerja sistem informasi akuntansi, dan 5) terdapat pengaruh yang positif dan signifikan antara keterlibatan pemakai dalam pengembangan SIA, pelatihan dan pendidikan pemakai, dukungan manajemen puncak, dan formalisasi pengembangan SIA terhadap kinerja sistem informasi akuntansi.Kata Kunci : Kinerja, Sistem Informasi Akuntansi, Perkreditan This study was aimed at analyzing the effect of the users in SIA development, users’ training and education, support from top management, formulation of SIA development on accounting information system performance. This study was done in BPRs in Buleleng regency. The technique of sampling used was purposive sampling. The sample consisted of 70 workers using accounting system in operating their tasks in BPR. The data were collected by distributing questionnaires. The data were analyzed using validity testing and reliability testing, normality testing, multicolinearity testing, heterocedasticity testing. The hypothesis testing used multiple regression analysis. The results showed that: 1) there is a positive and significant effect of users’ involvement in SIA development on accounting information system performance 2) there is a positive and significant effect of users’ training and education on accounting information system performance 3) there is a positive and significant effect of support from top management on accounting information system performance, 4) there is a positive and significant effect of formulation of SIA development on accounting information system performance, and 5) there is a positive and significant effect of users’ involvement, users’ training and education , support from top management and formulation of SIA development on accounting information system performance. keyword : Performance, Accounting Information System, Lending
PENGARUH INTELLIGENCE QUOTIENT (IQ), DAN EMOTIONAL SPIRITUAL QUOTIENTS (ESQ) TERHADAP PERILAKU ETIS PROFESI AKUNTAN PUBLIK DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI) Desak Putu Lani Mahadewi .; I Putu Gede Diatmika,SE,AK., M.Si. .; I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .
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.v3i1.5025

Abstract

Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai pengaruh Intelligence Quotient (IQ) dan Emotional Spiritual Quotients (ESQ) terhadap perilaku etis profesi akuntan publik dengan Locus Of Control sebagai variabel moderasi. Penelitian ini dititik beratkan pada profesi akuntan publik yang bekerja di KAP wilayah Provinsi Bali, karena aktivitas profesi akuntan publik tidak terlepas dari aktivitas bisnis yang menuntut mereka untuk bekerja secara profesional. Dalam membangun profesionalisme, maka unsur utama yang berada di dalamnya adalah perilaku etis. Penelitian ini dilakukan di KAP di wilayah Bali dan jumlah sampel yang digunakan sebanyak 63 responden. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Desain penelitian yang digunakan dalam penelitian ini adalah metode survei. Metode pengumpulan data yang digunakan adalah metode kuesioner. Data selanjutnya dianalisis dengan menggunakan metode MRA (Moderate Regression Analysis). Hasil penelitian ini menunjukkan bahwa : 1) Intelligence Quotient (IQ) berpengaruh positif terhadap perilaku etis profesi akuntan publik, 2) Emotional Spiritual Quotients (ESQ) berpengaruh positif terhadap perilaku etis profesi akuntan publik, 3) Locus Of Control dapat memoderasi Intelligence Quotient (IQ), dan Emotional Spiritual Quotients (ESQ) terhadap perilaku etis profesi akuntan publik. Kata Kunci : Intelligence Quotient (IQ), Spiritual Quotients (ESQ), Perilaku Etis, dan Locus Of Control. The purpose of this study was to find out the empirical evidences about the effect of intelligence quotient (IQ), and emotional spiritual quotients (ESQ) on the public accountancy professional etic behaviour with locus of control as a moderator variable. This study focused on the public accountancy profession working at KAP around Bali area because publc accountancy profession actvities is always connected to the bussiness activities acquiring them to work more professionally. In developing the professionalism itself, the main aspect that should be availble in it is about ethic behaviour. The study was conducted in the KAP around Bali area by involving 63 different respondents, selected based on a purposive sampling. In addition, the study utilized a survey method, and questionnaires method to collect its data. The analysis of the data was conducted by using MRA method (Moderate Regression Analysis). The results indicated that: 1) Intelligence Quotient (IQ) had a positive effect on the ethic behaviour of the public accountancy profession, 2) Emotional Spiritual Quotients (ESQ) had a positive effect on the the ethic behaviour of the public accountancy profession, 3) Locus Of Control could moderate the Intelligence Quotient (IQ), and the Emotional Spiritual Quotients (ESQ) on the ethic behaviour of the ethic behaviour of the public accountancy profession. keyword : Intelligence Quotient (IQ), Spiritual Quotients (ESQ), ethic behaviour, and Locus of Control
Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Kepercayaan Atas Sistem Informasi Akuntansi, Sistem Pengendalian Intern Terhadap Kinerja Karyawan Pada Bank Perkreditan Rakyat Di Kabupaten Buleleng dan Bangli Ni Luh Putu Febri Arsiningsih .; I Putu Gede Diatmika,SE,AK., 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.v3i1.5274

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruhpenggunaan teknologi informasi, efektivitas sistem informasi akuntansi, kepercayaan atas sistem informasi akuntansi, sistem pengendalian intern terhadap kinerja karyawan.Penelitian ini dilakukan pada BPR di Kabupaten Buleleng dan Bangli. Teknik penentuan sampel yang digunakan yaitu purposive sampling. Sampel penelitian ini sejumlah 90 karyawan di bagian akuntansi pada setiap Bank Perkreditan Rakyat di Kabupaten Buleleng dan Bangli. Pengumpulan data dilakukan dengan caraobservasi, penyebaran kuesioner dan studi dokumentasi. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan analisis regresi linier berganda (Multiple Regression Analysis). Hasil penelitian ini menunjukkan bahwa: 1) terdapat pengaruh yang positif dan signifikan antara penggunaan teknologi informasi terhadap kinerja karyawan, 2) terdapat pengaruh yang positif dan signifikan antara efektivitas system informasi akuntansi terhadap kinerja karyawan, 3) terdapat pengaruh yang positif dan signifikan antara kepercayaan atas sistem informasi akuntansi terhadap kinerja sistem informasi akuntansi, 4) terdapat pengaruh yang positif dan signifikan antara sistem pengendalian intern terhadap kinerja karyawan. Kata Kunci : penggunaan teknologi informasi, efektivitas sistem informasi akuntansi, kepercayaan atas sistem informasi akuntansi, sistem pengendalian intern, dan kinerja karyawan This study aimed at finding out the effect of the use of information technology, effectiveness of accounting information system, trust to the accounting information system, internal control system on the staff’s performances. The study was conducted at the rural bank offices around Buleleng and Bangli offices. There were about 90 respondents working under the accounting sections selected in every bank as the samples by using purposive sampling technique. The data were collected by using observation, questionnaires, and documentation study. The analysis was conducted in different stages, such as validity and realibility test, normality test, multicolinearity test, heteroskedastisity test, and hypothesis testing by using multiple regression analysis. The results indicated that: 1) there was a positive and significant the effect of the use of information technology on the staffs’ performances, 2) there was a positive and significant the effect of the effectiveness of accounting information system on the staffs’ performances, 3) there was a positive and significant the effect of the trust to the accounting information system on the staffs’ performances, 4) there was a positive and significant the effect of the internal control system on the staff’s performances keyword : the use of information technology, effectiveness of accounting information system, trust to the accounting information system, internal control system and the staff’s performances
PENGARUH INFORMASI AKUNTANSI TERHADAP PROFITABILITAS PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA TAHUN 2010-2014 Komang Sri Tusiyanti .; I Putu Gede Diatmika,SE,AK., M.Si. .; NI KADEK SINARWATI, SE., M.Si.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.v3i1.6444

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, leverage, ukuran perusahaan, dan likuiditas terhadap profitabilitas pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi yaitu dengan cara mengumpulkan dan mencatat laporan keuangan. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda yang diolah dengan menggunakan bantuan program SPSS 19 for windows. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan tekstil dan garmen yang terdaftar di BEI periode 2010-2014 yang dapat diperoleh melalui website www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia pada tahun 2010 sampai dengan 2014. Sampel dipilih dengan teknik purposive sampling sehingga jumlah sampel dalam penelitian ini sebanyak 10 perusahaan. Hasil penelitian menyatakan bahwa (1) secara parsial modal kerja berpengaruh positif signifikan terhadap profitabilitas, (2) leverage tidak berpengaruh signifikan terhadap profitabilitas, (3) ukuran perusahaan berpengaruh positif signifikan terhadap profitabilitas, (4) likuiditas berpengaruh positif signifikan terhadap profitabilitas, (5) secara simultan modal kerja, leverage, ukuran perusahaan, dan likuiditas berpengaruh signifikan terhadap profitabilitas pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Kata Kunci : modal kerja, leverage, ukuran perusahaan, likuiditas, profitabilitas This study aimed at finding out the effect of working capital, leverage, the size of the company, and liquidity on the profitability of textile and garment companies listed on the Indonesian Stock Exchange during 2010-2014. This study utilized a quantitative design. The data were obtained from a secondary sources, in the forms of the financial report provided by the textile and garment companies listed on the Indonesian Stock Exchange during 2010-2014, collected by using documentation method, by recording and collecting data of financial reports. The data were analysed by implementing multiple linear regression supported by SPSS version 19 for Windows. There were about 10 companies involved as the samples of the study which were selected based on purposive sampling technique. The results of the study indicated that partially (1) working capital had a positive and significant effect on the profitability,(2) leverage had no significant effect on the profitability, (3) the size of the company had a positive and significant effect on the profitability , (4) liquidity had a positive and significant effect on the profitability, (5) simultaneously, working capital, leverage, the size of the company, and liquidity had a significant effect on the profitability of textile and garment companies listed on the Indonesian Stock Exchange. keyword : working capital, leverage, the size of the company, liquidity, profitability
ANALISIS TINGKAT KESEHATAN BANK DENGAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) PADA PT. BANK SINAR HARAPAN BALI TAHUN 2010-2014 NI GUSTI PUTU SARIANI .; I Putu Gede Diatmika,SE,AK., M.Si. .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6462

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan PT. Bank Sinar Harapan Bali jika ditijau dari aspek RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) pada tahun 2010-2014. Penelitian ini menggunakan metode kuantitatif deskriptif. Sumber data yang digunakan adalah data sekunder yang diperoleh dari homepage Bank Sinar Tahun 2010-2014. Variable dan pengukuran dalan penelitian ini terdiri dari faktor Risk Profile, faktor Good Corporate Governance, faktor Earnings,dan faktor Capital. Metode pengumpulan data menggunakan metode dokumentasi. Hasil dari penelitian ini menunjukkan bahwa tingkat kesehatan Bank Sinar Harapan Bali pada tahun 2010-2014 ditinjau dengan pendekatan RGEC secara umum mencerminkan kondisi bank yang sangat sehat. Nilai komposit tingkat kesehatan Bank Sinar pada tahun 2010 adalah sebesar 92,5% dengan predikat sangat sehat, pada tahun 2011 dan 2012 berturut-turut adalah sebesar 90% dengan predikat sangat sehat, tahun 2013 sebesar 87,5% dengan predikat sangat sehat, dan tahun 2014 sebesar 90% dengan predikat sangat sehat. Faktor Risk Profile yang dinilai melalui NPL, IRR, dan LDR, secara keseluruhan menggambarkan pengelolaan risiko yang telah dilaksanakan dengan baik. Faktor Good Corporate Governance sudah memiliki dan menerapkan tata kelola perusahaan dengan sangat baik. Faktor Earnings yang dinilai dengan rumus ROA, NIM dan BOPO secara keseluruhan baik, ini menandakan bertambahnya jumlah aset yang dimiliki Bank Sinar diikuti dengan bertambahnya keuntungan yang didapat oleh bank. Sehingga bank mampu meningkatkan labanya dan menjalankan operasional perusahaannya dengan baik. Faktor capital yang dinilai menggunakan indikator CAR, menunjukan bahwa permodalan yang dimimiliki sangat kuat sehingga bank mampu mengatasi kerugian dan melindungi sumber dana terutama dari nasabah. Kata Kunci : Tingkat Kesehatan Bank, Pendekatan RGEC This study was conducted in order to find out the health level of “PT. Bank Sinar Harapan Bali” office based on RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) approach during 2010-2014. It utilized a descriptive quantitative method manipulating the data obtained from secondary sources, that was from the homepage of “Bank Sinar” during 2010-2014. The variables and measurement made in this study consisted of several factors such as: Risk Profile, Good Corporate Governance, Earnings, and Capital. All data were cllected by using documentation method. The results of the study indicated that in general the health level of “Sinar Harapan Bali” Bank during 2010-2014 viewed from RGEC approach was categorized very healthy. The composite score of the bank in 2010 was about 92,5% with exchellent health category, during 2011 and 2012 onsecutively were about 90% with exchellent health category, in 2013 was about 87.5 % with exchellent health category in 2014 the compsite score was about 90% with exchellent health category. The factors such as Risk Profile measured based on NPL, IRR, and LDR, represented very good overall risk management. Good Corporate Governance factor had indicated a very good corporate governance. Earnings factor assessed with formula ROA, NIM and BOPO was overall good. This indicated the improvement of the total assets controlled by the bank, follwed by the increase of profit earned by the bank. Since then the bank could manage to run its business and increwase the profit. The capital factor assessed by using CAR indicator indicated that the capital owned by the bank was very strong, so that the bank coould manage to overcome the losses and protect the capital source mainy from the customers. keyword : the heaqlth level of bank, RGEC approache
Co-Authors ., AHMAD SADIRIN ., CENING BUDI UTARI ., Dewa Ayu Alit Kris Oktariani ., Diah Natarani Mandhira ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gusti Ayu Dewi Utari ., I GEDE MUSTIKA YASA ., I Kadek Yani Bimarta Prasetya ., I Made Deditya Wiguna ., Ida Bagus Dwika Maliawan ., KADEK GITA DWITAMI ., Ketut Adi Permana ., KOMANG ARISKA ., Komang Intan Rahayu Mahariani ., Luh Febri Indrayani ., Luh Linda Utami ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., MADE BUDI ARTINI ., Made Chandra Dewi ., Minah Nurjanah ., Ni Kadek Ari Riastini ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Nia Damayanti ., Ni Ketut Widiasih ., Ni Made Masri Wulandari ., NI MADE PUSPA DEWI ., NURUL AINI ., Putu Aditya Wira Artawan ., Putu Erika Susanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Tri Yuli Parwati Adelia, Komang Trisna Adhitrie, Ni Nyoman Narayani Agus Ariana, I Komang AHMAD SADIRIN . Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggreni, Gusti Ayu Dewi Anggun Pratiwi Ardhi Ardhi, Anggun Pratiwi Ardiyansyah Ardiyansyah Ari Surya Darmawan Artika, I Nyoman Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astawa, I Gede Putu Banu Astria, Putu Ria Ayu Widya Puspitasari, Ida Beril Jurevin Ginting Cahyadi, Made Andre CENING BUDI UTARI . Darmayanti, Anak Agung Istri Sri Wulan Desak Nyoman Sri Werastuti Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dessy Aryani Dewa Ayu Alit Kris Oktariani . Dewi, Ni Kadek Krisna Dewi, Ni Luh Puja Rosita Dewi, Ni Luh Putri Cintya Dewi, Ni Luh Putri Honey Dewi, Ni Luh Sucitra Dewi, Ni Putu Desi Arya Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Elmytia Dharmawan, Nyoman Ari Surya Dharmayasa, I Putu Agus Diah Natarani Mandhira . Dianartini, Kadek Disi Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elly Karmeli Fathimah Jawas . Gede Adi Yuniarta Gede Indirayanti Kusumaputri, Ida Ayu Ginting, Beril Jurevin Gusti Ayu Dewi Utari . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Eka Sumarthanayasa I GEDE MUSTIKA YASA . I Gusti Ayu Lestari . I Gusti Ayu Lestari ., I Gusti Ayu Lestari I Gusti Ayu Purnamawati I Gusti Ayu Putri Wulandari I Gusti Putu Surya Sedana Putra I Kadek Agus Setya Mahendra I Kadek Pebri Artana I Kadek Yani Bimarta Prasetya . I Made Adi Suhendra I Made Aribawa I Made Deditya Wiguna . I MADE EDI DARSANA . I Made Gelgel Satria Negara I Made Mudiana I Made Pradana Adiputra I Nyoman Alit Sugiarthama I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra I Wayan, Cakra Yudha Ida Bagus Anggeadi Ida Bagus Dwika Maliawan . Ika Fitriani Ika Fitriyani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini KADEK GITA DWITAMI . Kadek Haris Antara Kadek Rilly Widhi Antari . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Ketut Adi Permana . Ketut Putri Kharisma Aryani KOMANG ARISKA . Komang Bandem Citrawan Komang Intan Rahayu Mahariani . Komang Sania Widiasari Yumia Komang Sri Tusiyanti . Komang Sri Tusiyanti ., Komang Sri Tusiyanti Krisanti Kurniawansyah, Kurniawansyah Kusumayanti, Ni Komang Wiwik Kristina Lestari, Putu Diah Luh Febri Indrayani . Luh Linda Utami . Luh Putu Ekawati Luh Putu Emy Dewi Liana . Luh Putu Noviani . luh putu sulastrini Luh Suwarni Luh, Resiani Made Andre Cahyadi Made Arie Wahyuni Made Aristia Prayudi MADE BUDI ARTINI . Made Chandra Dewi . Made Resmiani Mahayana, Putu Mahendra, I Kadek Agus Setya Minah Nurjanah . Murdani, Ni Wayan NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Ari Riastini . Ni Kadek Eranita Sukma Dewi . Ni Kadek Krisna Dewi Ni Kadek Muda Wardani Ni Kadek Nia Damayanti . Ni Kadek Sinarwati Ni Ketut Desi Permata Sari Ni Ketut Widiasih . Ni Komang Arya Ningsih Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Ayu Setiawati Ni Luh Gede Erni Sulindawati Ni Luh Putri Cintya Dewi Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Sucitra Dewi Ni Luh Sukadi Ni Made Desi . Ni Made Desi ., Ni Made Desi Ni Made Masri Wulandari . NI MADE PUSPA DEWI . Ni Putu Agustina Widyawati Ni Putu Desi Arya Dewi Ni Wayan Yulianita Dewi Ningsih, Ni Komang Arya Ningtias, Pinky Dwi Noviana Noviana, N Noviyanti, Ni Luh Putu Eka NURUL AINI . Nyoman Trisna Herawati Oktajaya, Tri Paramananda, I Kadek Danta Pinky Dwi Ningtias Pramana, Komang Aditya Indra Puspita Dewi, Ida Ayu Putu Eka Puspita, Ni Komang Irma Putra, Zainal Putu Aditya Wira Artawan . Putu Candra Ardiana Putra Putu Diah Lestari Putu Elmytia Dewi Putu Erika Susanti . Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Ratna Sari, Sang Ayu Made Resika Adnyani, Ni Made Dwi Sanjaya, I Gusti Agung Ananda Hadi Sanjaya, Putu Andre Saputra, I Ketut Triadi Satriawan, I Made Septiani Ria Yunita . Sri Rahayu SRI RAHAYU Sri Rahayu, Putu Sinthya Pratami Suadnyana, Kadek Subhan Purwadinata Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarthama, I Nyoman Alit Sulistyawati, Ni Luh Gede Anggarayani Suparsa, I Made Suwardhiti, Enii Syafruddin Syafruddin Taruni, Putri Tasya Feby Windasari Tri Yuli Parwati . Wahyu Haryadi Werastuti , Desak Nyoman Sri Widnyani, Gusti Ayu Oppie Indra Widyawati , Putu Surya Windasari, Tasya Feby Wulandari, Purwani Laksmi Yanti, Ni Putu Ayu Krisna Weda Yasa, Made Sukerta Yasa, Nyoman Putra Yustina, Luh Anik