Article Per Year (5 Year)
p-Index From 2021 - 2026
3.725
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Riset Akuntansi Dan Bisnis Airlangga SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Studi Ilmu Manajemen dan Organisasi JRABA Journal of Applied Sciences in Accounting, Finance, and Tax Emasains : Jurnal Edukasi Matematika dan Sains International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Dharma Jnana Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Nexus Synergy: A Business Perspective SENEMA
Putu Diah Kumalasari
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
What Determines the Value of Company? Study on the Consumer Non-Cyclicals Sector on IDX in 2020-2022 Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.80

Abstract

Companies that demonstrate strong performance and achieve maximum profitability are poised to witness a surge in demand for their shares, consequently leading to elevated share prices. These high share prices are indicative of the augmented value of the company. This research aims to investigate the impact of profitability, liquidity, investment decisions, dividend policy, and sales growth on company value. The study comprises 29 companies operating in the consumer non-cyclicals sector, listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The analytical method employed encompasses multiple linear regression analysis. The findings reveal that profitability, liquidity, investment decisions, and sales growth exert a positive influence on company value. Conversely, dividend policy is shown to have no discernible effect on company value. Additionally, the study suggests the incorporation of further independent variables in future research, particularly focusing on factors such as Good Corporate Governance (GCG) and cash holding, which are anticipated to exert a substantial impact on company value.
KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD Widhiastuti, Ni Luh Putu; Kumalasari, Putu Diah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46031

Abstract

This study aimed to determine the ability of students to detect fraud by using variables of student's motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student's motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student's motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student's motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research
Mengelola Catatan Kas CV. Bali International Garment Putu Diah Kumalasari; Ni Made Widia Sari; Made Ratih Nurmalasari
Jurnal Dharma Jnana Vol. 4 No. 1 (2024): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Laporan keuangan berisi informasi mengenai kinerja dan posisi keuangan suatu bisnis atau usaha. Catatan keuangan ini sangat diperlukan bagi pelaku usaha untuk mengetahui perkembangan usaha yang dirintisnya. Salah satu kegiatan pembukuan yang paling dasar adalah catatan kas masuk dan kas keluar. Pencatatan yang baik dan jelas akan sangat membantu pihak manajemen untuk mengambil keputusan yang tepat. Berdasarkan hasil observasi pada CV. Bali International Garment, pengelolaan pembukuan, khususnya catatan kas masuk dan kas keluar, masih belum maksimal. Maka dari itu, dilakukan kegiatan penyuluhan, pelatihan, serta pendampingan untuk karyawan CV. Bali International Garment terkait dengan pengelolaan catatan kas masuk dan keluar, dengan memanfaatkan media microsoft excel. Dari kegiatan yang sudah dilakukan, pemahaman karyawan CV. Bali International Garment dalam mengelola catatan kas masuk dan kas keluar berhasil ditingkatkan. Hal ini juga memberikan manfaat, baik bagi karyawan maupun perusahaan.
The Determinants of Profitability in Village Credit Institution Kumalasari, Putu Diah; Ernawatiningsih, Ni Putu Lisa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.
BLOCKCHAIN TECHNOLOGY IN THE CARBON MARKET: ENHANCING TRANSPARENCY AND TRUST IN EMISSIONS TRADING Prawitasari, Putu Putri; Nurmalasari, Made Ratih; Kumalasari, Putu Diah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.638

Abstract

Climate change demands urgent solutions, and blockchain technology offers a promising way to enhance transparency and trust in emissions trading, a key component of carbon markets. By providing a decentralized, secure platform for tracking and verifying emissions data, blockchain can address issues like lack of transparency and trust that have limited the effectiveness of carbon markets. This innovation could streamline the trading of carbon credits, promoting sustainable practices among businesses and supporting the transition to a low-carbon economy. The study employs qualitative research methods, including a literature review from the Scopus database and case study analysis, to explore the application of blockchain in carbon markets. Industry reports and real-world case studies provide additional insights. Findings suggest that while blockchain has significant potential, its successful integration into the carbon market requires overcoming several barriers, including regulatory, technological, and organizational challenges. The paper highlights both the opportunities and obstacles for blockchain's adoption in carbon trading, contributing to efforts aimed at mitigating climate change.
Do Financial Performance Determine Firm Value? Evidence from Food and Beverage Companies in 2018-2021 Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.9

Abstract

Firm value becomes one of investors’ concerns in making economic decisions since it describes the company performance. It becomes a perception associated with stock prices, where an increasing stock price will increase firm value. An increasing firm value will impact the shareholders' welfare. This study aims to determine the effect of asset growth, company size, investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. By using a purposive sampling method, a total of 9 companies were sampled in this study. The data was analyzed by using the multiple linear regression analysis technique. The results suggest that firm size and investment decisions have positive effect on firm value. Meanwhile, asset growth and funding decisions do not affect firm value, and dividend policy has negative effect on firm value. Based on the results, companies need to pay more attention to firm size and investment decisions. Regarding dividend policy, investors tend to consider the tax rate; if the dividend tax rate is greater than the capital gains tax rate, then investors are contented that profits are retained. Meanwhile, asset growth and funding decisions are not a problem for the company can generate profits and manage debt efficiently.
MENINGKATKAN OMZET PERUSAHAAN DAN OPTIMALISASI TERKAIT K3 BAGI PEKERJA LAPANGAN DI PT. ADI DWIJAYA MANDIRI PADA MASA PANDEMI COVID-19 Putu Diah Kumalasari; I Nengah Sugiantara
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pandemi Covid-19 sangat berdampak pada berbagai kegiatan perusahaan, khususnya PT. Adi Dwijaya Mandiri. PT. Adi Dwijaya Mandiri dapat mengerjakan proyek-proyek dengan subklasifikasi, seperti jasa pelaksana untuk kontruksi bangunan komersial, jasa pelaksana kontruksi jaringan distribusi tenaga listrik tegangan menengah, jasa pelaksana kontruksi instalasi jaringan distribusi tenaga listrik tegangan rendah dan jasa pelaksana instalasi tenaga listrik gedung dan pabrik. Sejak merebaknya virus corona atau yang dikenal dengan pandemi Covid-19 terjadilah turunnya omzet perusahaan terkait masyarakat yang memanfaatkan jasa bangunan dan kelistrikan. Selain itu, di PT. Adi Dwijaya Mandiri juga ditemukan tidak adanya pelatihan peningkatan skill bagi pekerja lapangan, serta kurangnya standarisasi terkait Kesehatan dan Keselamatan Kerja (K3) bagi pekerja lapangan. Melalui kegiatan penyuluhan, pelatihan dan pendampingan, pemahaman karyawan terkait kegiatan promosi untuk meningkatkan omzet perusahaan dan pentingnya optimalisasi terkait K3 bagi pekerja lapangan telah berhasil ditingkatkan.
MENGELOLA CATATAN KAS PADA AHASS UD. SURYA PRAMARTHA MOTOR Putu Diah Kumalasari; Ni Putu Ayu Friscilia Arista Putri
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pencatatan kas pada perusahaan adalah kegiatan pencatatan semua transaksi yang dilakukan ketika menggunakan uang kas. Pencatatan ini penting dilakukan untuk mengidentifikasi dan tahu mengenai penggunaan dana di dalam perusahaan. Dengan melakukan pencatatan kas menggunakan microsoft excel, akan mempermudah karyawan dalam melakukan pekerjaan dalam pencatatan. Berdasarkan hasil observasi, pengelolaan catatan kas masuk dan kas keluar pada Ahass UD. Surya Pramartha Motor belum tertata rapih. Selain itu, belum terdapat rekapan kas per akhir bulan, serta perusahaan tersebut masih menggunakan pencatatan manual dengan buku. Maka dari itu, dalam situasi ini diadakan kegiatan penyuluhan, pelatihan serta pendampingan kepada staf kasir terkait pengelolaan catatan kas. Dari kegiatan ini, pemahaman staf kasir dalam mengelola catatan kas pada Ahass UD. Surya Pramartha Motor dengan menggunakan microsoft excel telah berhasil ditingkatkan, dan memberikan manfaat bagi staf kasir maupun perusahaan.
MENGELOLA STOK MATERIAL DI PT. SEMBILAN JAYA TEKNIK SECARA DIGITAL Putu Diah Kumalasari; Ni Putu Lina Seniawati; Made Ratih Nurmalasari
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 2 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sembilan Jaya Teknik merupakan salah satu perusahaan yang bergerak di bidang ketenagalistrikan. Untuk dapat memberikan pelayanan jasa terhadap masyarakat, diperlukan pengelolaan persediaan atau stok material yang optimal. Hal ini terkait dengan pemenuhan kebutuhan pelanggan dan efisiensi pekerjaan, sehingga pengelolaan stok material perlu dilakukan agar terciptanya kelancaran saat bekerja. Berdasarkan hasil dari observasi yang telah dilakukan, ditemukan permasalahan terkait pengelolaan stok material pada PT. Sembilan Jaya Teknik. Oleh karena itu, diadakan kegiatan penyuluhan, pelatihan, dan pendampingan terhadap karyawan, khususnya bagian purchasing, terkait pengelolaan stok material secara digital dengan memanfaatkan aplikasi Spreadsheet. Dari kegiatan tersebut, pemahaman karyawan terkait pengelolaan stok material dengan menggunakan aplikasi Spreadsheet berhasil ditingkatkan, dan memberikan manfaat bagi karyawan maupun perusahaan.
PENGELOLAAN CATATAN PERSEDIAAN BARANG DAGANG PADA CV. WAHANA HOREKA Putu Diah Kumalasari; Ghani Dwipayana
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Persediaan merupakan salah satu aset perusahaan yang sangat berhubungan dengan penjualan maupun tingkat produksi, sehingga jika terdapat masalah menyangkut persediaan, akan berujung pada kerugian bisnis. Dengan mempertahankan tingkatan persediaan yang tepat, perusahaan dapat menjamin pasokan barang yang cukup untuk memenuhi permintaan pelanggan dengan cepat, sehingga dapat meningkatkan kepuasan pelanggan dan membantu perusahaan dalam membangun reputasi yang baik. Berdasarkan hasil observasi, pengelolaan persediaan masuk dan persediaan keluar pada CV. Wahana Horeka masih dilakukan secara manual. Selain itu, belum terdapat rekapan persediaan per akhir bulan. Maka dari itu, untuk mengatasi permasalahan ini, diadakan kegiatan penyuluhan, pelatihan serta pendampingan kepada karyawan bagian gudang terkait pengelolaan persediaan barang dagang. Dari kegiatan ini, pemahaman karyawan bagian gudang dalam mengelola persediaan barang dagang pada CV. Wahana Horeka dengan menggunakan microsoft excel telah berhasil ditingkatkan, dan memberikan manfaat bagi karyawan maupun perusahaan.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Anggreni, Ni Kadek Ayu Dinata, Dewa Putu Gede Angga Ernawatiningsih, Ni Putu Lisa Febriyanti, Ni Kadek Ari Ghani Dwipayana Hananingrum, Ni Luh Putu Grace I Dewa Made Endiana I Gede Asta Karya Agung I Kadek Bagiana I Made Tamba I Nengah Sugiantara Ida Ayu Ratih Manuari Ida Bagus Putra Astika Luh Komang Merawati Made Dwi Setyadhi Mustika Made Ratih Nurmalasari Made Ratih Nurmalasari Ni Ketut Aprilia Kusuma Dewi Ni Luh Nyoman Sherina Devi Ni Luh Putu Sandrya Dewi Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Widia Sari Ni Nyoman Putriani Ni Putu Ayu Friscilia Arista Putri NI PUTU AYU MIRAH MARIATI Ni Putu Lina Seniawati Ni Putu Lisa Ernawatiningsih Nyoman Parta Diguna Oktaviani, Regita Prawitasari, Putu Putri Putri, Putu Lyra Windyana Rastamiari, I Gusti Ayu Eka Putri Suadepi, Ni Luh Made Yunik Tristalina, Ni Luh Devi