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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Synergy and Society Service Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa
Ni Luh Putu Ratna Wahyu Lestari
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Sustainibility Reporting, Intangible Asset, Dan Investment Opportunity Set (IOS) Pada Nilai Perusahaan Narindra, Anak Agung Ngurah Mayun; Lestari, Ni Luh Putu Ratna Wahyu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.64725

Abstract

  Menurunnya nilai perusahaan yang dicerminkan oleh harga saham tidak hanya dipengaruhi oleh faktor keuangan saja, namun juga faktor non keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh sustainibility reporting, intangible asset, investment opportunity set pada nilai perusahaan LQ45 periode 2019 – 2021. Penelitian ini  merupakan penelitian kuantitatif dengan melakukan pengambilan data perusahaan yang terdaftar secara terus-menerus dalam indeks LQ45. Metode penentuan sampel pada penelitian adalah non probability sampling dengan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa sustainibility reporting tidak berpengaruh pada nilai perusahaan, sedangkan intangible asset dan investment opportunity set berpengaruh positif pada nilai perusahaan. Kata Kunci: Nilai Perusahaan, Sustainibility Reporting, Intangible Asset dan Investment Opportunity Set
MEMBANGUN KEBERLANJUTAN USAHA BERBASIS ECO FRIENDLY PADA USAHA COCOLOCO BALI, DESA AYUNAN, KABUPATEN BADUNG Lestari, Ni Luh Putu Ratna Wahyu; IA Cynthia Saisaria Mandasari; I Gusti Ngurah Sugiana
Synergy and Society Service Vol. 4 No. 2 (2024): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v4i2.91

Abstract

CocoLoco Bali under the auspices of CV. Puspa Bawartha, located in Ayunan Village, Banjar, Central Badung, is a business engaged in the field of young coconut suppliers in attractive packaging and ready to consume, which will later be distributed directly to consumers who order. Mr. Biki's business is an eco-friendly product business, where this business produces environmentally friendly products and has minimal impact on the environment. This eco-friendly product business has very good prospects, considering that Bali is a tourism area. The number of investors who build hotels, restaurants, and beach clubs is a great opportunity for CocoLoco to increase sales. However, increasing sales will certainly affect the increase in waste generated from peeling coconuts. The next problem is related to employee health and safety (K3). In the production process, employees will use very sharp machines to peel coconuts, as well as very hot tools for the labeling process. The Community Partnership Empowerment Program (PKM) implemented at CV. Puspa Bawartha "CocoLoco Bali" has provided various positive impacts both from a social and economic perspective.
MEMBANGUN KEBERLANJUTAN USAHA KELOMPOK PENGRAJIN GENTA RATNA SARIN SEKAR KUNING, DESA BUDAGA, KABUPATEN SEMARAPURA N. Paramananda; Ni Luh Putu Ratna Wahyu Lestari; Ida Ayu Agung Idawati
Synergy and Society Service Vol. 4 No. 2 (2024): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v4i2.92

Abstract

The superior and typical craft product of Budaga Village is the bell craft. The bells produced in Budaga Village are said to be superior because the quality of the typical bell crafts of Budaga Village is known to be very good based on the selection and mixture of raw materials used in the production process. The bell craft business that is engaged in by the majority of the people of Budaga Village is still classified as a Micro, Small and Medium Enterprise on a household industrial scale. Along the way, businesses with a small scope such as the bell craft business in Budaga Village often experience ups and downs in business. So far, the Ratna Sarin Sekar Kuning Bell Craftsmen Group has only marketed its products conventionally. Therefore, the community service team provides assistance and assistance related to online promotion training to increase the product's market share. The community service team also provides counseling on the importance of Occupational Health and Safety (K3), as well as assistance in making simple financial reports based on SAK-EMKM. With guidance and assistance in terms of good business management, craftsmen can manage their businesses more sustainably, both in terms of production, marketing, and financial management.
Implementation Of The Triple Bottom Line In Cooperative Performance Assessment JUNIARIANI, Ni Made Rai; LESTARI, Ni Luh Putu Ratna Wahyu
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.92

Abstract

This study explores and describes the facts about what is felt and experienced directly by the informants in-depth on the application of the Triple Bottom Line (TBL) concept in cooperatives. The research uses a non-positivistic method with a qualitative design and a case study approach. Data analysis was carried out by conducting interviews with informants who were directly related to the implementation of the TBL concept, namely the chairman of the cooperative, the members of the cooperative, and the employees of the cooperative. Based on data analysis and in-depth interviews with informants, it can be concluded that the Savings and Loans Cooperative (KSP) Jumari has implemented the TBL concept well and the impact of this application for KSP Jumari is that the KSP Jumari economy always grows positively. This is inseparable from the active participation of members and employees of KSP Jumari themselves. This is inseparable from the trust of members to KSP Jumari and this is also the impact of the cooperative's concern for the environment so that the existence of KSP Jumari is better known. The financial condition alone is not enough to guarantee the value of the company to grow sustainably.
Green Innovation and Green Accounting on Financial Performance: Literature Review and Future Research Agenda Lestari, Ni Luh Putu Ratna Wahyu; Wiagustini, Ni Luh Putu; Wirakusuma, Made Gede; Sisdyani, Eka Ardhani
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.377

Abstract

This review synthesizes previous literature with the aim of describing and analyzing the state-of-art for evaluating green innovation and green accounting, primarily focusing on financial performance. In addition, it aims to identify institutions and journals that lead publications, theories used, and countries that have researched the most on the influence of green innovation and green accounting on financial performance. Through a systematic literature review (SLR), a search on publish or perish resulted in the receipt of 30 peer-reviewed papers published up to March 2023. Although there was no time limit, the oldest paper was published in 2003, indicating that research on the impact of green innovation and green accounting Financial performance is a topic that is still of great interest today. China, America, as well as the UK and Germany are the countries that publish the most on this theme. In addition, this paper outlines various research gaps on this topic, especially from a methodological point of view. This work has important meaning for industry in formulating policies and strategies to encourage the use of green innovation and green accounting in improving its financial performance. Based on the results, a research agenda for the future has been established.
PKM Pada Kelompok Subak Abian Labuan Sait, Desa Pecatu, Kabupaten Badung LESTARI, Ni Luh Putu Ratna Wahyu; SANJAYA, I Ketut Puja Wirya; SUWITARI, Ni Ketut Etty
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i3.430

Abstract

Pandemi Covid-19 saat ini, memberikan dampak negative dan signifikan terhadap perkembangan pariwisata dan perekonomian di Desa Pecatu, sehingga pada masa pandemi Covid-19 ini, pertanian memegang peranan yang sangat penting bagi kehidupan masyarakat seperti di desa Pecatu Kecamatan Kuta Selatan Kabupaten Badung. Desa Pecatu merupakan kawasan perbukitan yang lahan tanah termasuk lahan kering karena disekeliling wilayah desa ini adalah perbukitan dan pantai. Dalam pengembangan organisasinya, Kelompok Subak Abian Labuan Sait telah mengembangkan berbagai macam jenis tanaman, baik sayur-sayuran, buah dan bunga. Kelompok Subak Abian Labuan Sait biasanya menanam tanaman seperti jeruk, srikaya, jagung, manga, cabai dan sayur-sayuran lainnya. Namun hasil pertanian belum maksimal untuk mampu dipasarkan secara meluas. Selain itu, Desa Pecatu memiliki sambal yang menjadi makanan tradisional khas desa ini, yaitu sambal “Tabia Tuh” yang berbahan dasar cabai yang dikeringkan. Masyarakat desa ini menjadikan sambal tabia tuh di menu sehari-hari mereka. Namun sambal tabia tuh yang dijual masih berbentuk pengemasan plastik dan terkadang jika lebih dari 7 hari, sambal akan berair karena olahan dan pengemasan yang kurang tepat. Selain pengemasan, permasalahan lain yang dihadapi yaitu belum memiliki kemampuan dalam pencatatan laporan keuangan sederhana, pengendalian internal yang masih rendah, pembuatan proposal untuk mendapatkan bantuan dari pemerintah setempat serta gangguan hama dan penyakit tanaman cabai. Hal tersebut menjadi salah satu hal yang kami perhatikan dalam program pemberdayaan masyarakat ini.
PKM Pada Usaha Sambal Kemasan CV. Mantu Sedana, Kelurahan Dalung, Kecamatan Kuta Utara PARAMANANDA, N; LESTARI, Ni Luh Putu Ratna Wahyu; PUTRA, I Made Aditya Mantara
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i3.432

Abstract

Masakan pedas memang menjadi salah satu ciri khas kuliner di Indonesia. Tingginya permintaan sambal memberikan peluang bisnis yang menjanjikan. Berawal dari keisengan pemilik usaha yaitu Ibu Made Ani Setia Wulan, akhirnya dapat mendirikan sebuah perusahaan yaitu CV. Mantu Sedana yang berdiri tahun 2017. Berdasarkan hasil validasi pasar yang telah dilakukan oleh mitra, maka mitra membuat sambal yang tahan lama, tetap gurih serta dapat dibawa kemana saja dan siap disajikan kapan saja sehingga menjadi pelengkap hidangan yang disajikan untuk keluarga, dapat dijadikan bahan dasar untuk setiap masakan keluarga. Khalayak sasaran dari program pengabdian masyarakan ini adalah CV. Mantu Sedana yang berlamat di Kelurahan Dalung, Kecamatan Kuta Utara. Melihat potensi dan ciri khas yang dimiliki, maka sangatlah mungkin apabila perguruan tinggi khususnya Universitas Warmadewa selaku institusi pendidikan ikut berkontribusi didalam melestarikan dan mengembangkan potensi yang dimiliki oleh CV. Mantu Sedana. Pengembangan dan pendampingan baik dari pengadaan sarana dan prasarana, pelatihan dan pembelajaran terkait pembukuan, pemasaran diharapkan dapat memberikan manfaat untuk kelangsungan hidup usaha mikro kecil dan menengah dimasa yang akan datang. Kontribusi dasar dari program ini adalah meningkatkan kapasitas produksi, peningkatan pemasaran, peningkatan kualitas SDM dalam hal pembuatan laporan keuangan, serta peninkatan omset melalui penjualan secara konsinyasi.
Determining Audit Delay: The Role of CEO Expertise and Bankruptcy Prediction LESTARI, Ni Luh Putu Ratna Wahyu; NARINDRA, Anak Agung Ngurah Mayun
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1712

Abstract

This study examines the influence of CEO Expertise and Bankruptcy Prediction on audit delay. The phenomenon of delays in the publication of audited financial reports remains a recurring problem in Indonesia, requiring a deeper study of the influencing factors. This study was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used was purposive sampling with certain criteria, and 33 companies were selected as samples. The data collection method was carried out by tracing and recording the necessary information in secondary data in the form of annual reports and audit reports by independent auditors. The analysis method used in this study was quantitative analysis using panel data regression methods assisted by statistical data processing programs using Eviews12. The results showed that the role of CEO expertise had a negative effect on audit delay, while bankruptcy prediction had no effect on audit delay
PENGARUH PERSONAL ABILITY, MOTIVATION, DAN TOP MANAGEMENT SUPPORT TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA BPR DI KOTA DENPASAR) Ketut Kembar Purnamasari Dewi; Ni Luh Putu Ratna Wahyu Lestari; Ni Made Vita Indriyani
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

Penerapan SIA pada sebuah bank menjadi salah satu fokus utama dalam kegiatan operasional bank sehari-hari khususnya juga pada BPR di Kota Denpasar. Penelitian ini bertujuan untuk menguji pengaruh personal ability, motivation, dan top management support terhadap kinerja sistem informasi akuntansi. Metode penelitian yang digunakan adalah kuantitaif. Populasi pada penelitian ini yaitu seluruh karyawan BPR di Kota Denpasar yang mengoperasikan SIA dan terdaftar pada OJK per 31 Desember 2022. Metode penentuan sampel yang digunakan yaitu nonprobability sampling dengan teknik purposive sampling, sehingga jumlah sampel dalam penelitian ini sebanyak 63 karyawan. Penelitian ini menggunakan jenis data kuantitatif dengan menggunakan sumber data primer. Metode pengumpulan data menggunakan wawancara, studi dokumentasi dan juga kuisioner yang diukur menggunakan skala likert. Pengolahan data menggunakan bantuan program SPSS versi 25 for Windows. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa (1) Personal ability berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi, (2) Motivation berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi, dan (3) Top management support berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi.
Nilai Perusahaan Infrastruktur: Peran Profitabilitas, Likuiditas, dan Struktur Modal Octaviani, Ni Kadek Dewi; Dewi, I Gusti Ayu Ratih Permata; Lestari, Ni Luh Putu Ratna Wahyu
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13503

Abstract

In recent years, the challenges faced by corporate entities in the infrastructure sector related to domestic and global conditions have escalated. Post-pandemic economic dynamics have become a primary concern, driven by exchange rate volatility and adjustments in government regulations that have implications for stock prices. Corporate entities in the infrastructure sector play a crucial role in accelerating national development and providing public services, both of which contribute to national economic growth. Along with rapid technological advancements, infrastructure companies are required to optimize internal operational effectiveness and service quality. This study aims to analyze the effect of profitability, liquidity, and capital structure on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. This research employs a quantitative approach using panel data regression analysis. The sampling technique uses purposive sampling, resulting in 49 companies as the research sample. The data used is secondary data obtained from annual financial reports and analyzed using EViews 12. The results indicate that profitability has a negative effect on firm value, while capital structure and liquidity have no significant effect on firm value.
Co-Authors A A Ngr Mayun Narindra Anak Agung Ngurah Mayun Narindra Dewa Ayu Anggreni Ekawati Eka Ardhani Sisdyani I Dewa Ayu Kristiantari I Dewa Kristiantari I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Sugiana I Ketut Yadnyana I Kt Puja Wirya Sanjaya I Made Aditya Mantara Putra I.B Made Putra Manuaba IA Cynthia Saisaria Mandasari Ida Ayu Agung Idawati Ida Bagus Putra Astika Indriyani, Ni Made Vita Jayawarsa, A.A. Ketut Ketut Kembar Purnamasari Dewi Luh Kade Datrini Made Gede Wirakusuma N PARAMANANDA N. Paramananda N.L.S. Widhiyani Ni Kadek Dewi Octaviani, Ni Kadek Dewi Ni Kd Sioaji Yamawati Ni Ketut Etty Suwitari, Ni Ketut Etty Ni Luh Putu Mita MIATI Ni Luh Putu Wiagustini Ni Made Dian Widiasari Ni Made Rai Juniariani Ni Made Rai Juniariani Ni Made Rai JUNIARIANI Ni Made Vita Indriyani Ni Nyoman Sri Rahayu Damayanti Ni Nyoman Sri Rahayu Damayanti, Ni Nyoman Sri Rahayu Ni Putu Ayu Tika Kurniawati Ni Putu Diah Utari Ni Putu Sri Mariyatni Ni Putu, Ninda Aryanti Ni Wayan Novi Rahyuni Ninda Aryanti Ni Putu Paramananda, N Putra, I Gst. B Ngr. P. Putra, I Gst. B. Ngr. P. Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Gede Wisnu Permana Kawisana Sanjaya, I Ketut Puja Wirya