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All Journal Jurnal Akuntansi Profesi International Journal of Social Science and Business Jurnal Ilmiah Akuntansi dan Bisnis
Ni Wayan Novi Budiasni
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Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; Ni Kadek Ayu Trisnadewi
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26078

Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. Based on the value of the ratio owned by the company after being compared with industry standards, it is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital
Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management Ni Wayan Novi Budiasni; Ni Made Sri Ayuni
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28416

Abstract

Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method.  The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.
The Implementation of Profit Sharing at Lembaga Perkreditan Desa Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28468

Abstract

Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.
PENTINGNYA LIKUIDITAS DI KOPERASI MITRA DANA MANDIRI Ni Made Sri Ayuni; Ni Wayan Novi Budiasni; Luh Putu Septiapani Budiartiwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.938 KB) | DOI: 10.38043/jiab.v6i2.3238

Abstract

Pentingnya Likuiditas di Koperasi Mitra Dana Mandiri. Hasil Penelitian menunjukkan bahwa Perputaran Kas terhadap Likuiditas di KSU Mitra Dana Mandiri memiliki nilai regresi sebesar 0,276 satuan atau sebesar 20,5% dengan nilai korelasi sebesar 0,660 yang berarti terdapat pengaruh berbanding lurus kuat antara Perputaran Kas dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,364 > 1,670) Ini menunjukan bahwa Perputaran Kas berpengaruh positif dan signifikan terhadap Likuiditas maka hipotesis diterima, Pengaruh Laba terhadap Likuiditas di KSU Mitra Dana Mandiri  memiliki nilai regresi sebesar 0,344 satuan atau sebesar 21,9% dengan nilai korelasi sebesar 0,669 yang berarti terdapat pengaruh berbanding lurus dan kuat antara Laba dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,675 > 1,670), Arus Kas Operasi terhadap Likuiditas di KSU Mitra Dana Mandiri  memiliki nilai regresi sebesar 0,322 satuan atau sebesar 26,7% dengan nilai korelasi sebesar 0,705 yang berarti terdapat pengaruh berbanding lurus dan kuat antara Arus Kas Operasi dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (4,137 > 1,670). Hasil penelitian ini menunjukkan pengaruh Perputaran Kas, Laba dan Arus Kas Operasi berpengaruh posotif terhadap Likuiditas Pada Likuiditas.
Co-Authors Ayu Trisnadewi, Ni Kadek Luh Putu Septiapani Budiartiwi Ni Wayan Novi Budiasni . Sri Ayuni, Ni Made