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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat JIA (Jurnal Ilmiah Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Profession Journal (APAJI) SOLUSI Widya Akuntansi dan Keuangan Equity: Jurnal Ekonomi MOTIVASI Jurnal Manajemen dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi EKONOMIKA45 JRABA Dinamika Widyagama National Conference on Economics and Business (WNCEB) Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Manajemen dan Dinamika Bisnis Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Dehasen Mengabdi Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing SENEMA Jurnal Akuntan Publik
Ni Luh Putu widhiastuti, Ni Luh Putu
Universitas Mahasaraswasti Denpasar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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DETERMINAN RASIO KESEHATAN BANK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN Widhiastuti, Ni Luh Putu; Arista Pradnyani, I Gusti Agung
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1238

Abstract

Dividend policy is a decision regarding how much current profit will be paid as dividends in exchange for the investment made and how much will be retained for reinvestment in the company. This research aims to examine the influence of Capital Adequacy Ratio, loan to deposit ratio, return on assets, managerial ownership and company size on dividend policy. The population in this research is banking companies on the IDX for the 2018-2021 period, using a purposive sampling method to obtain a sample size of 8 banks. The data analysis technique used is multiple linear regression analysis. The research results state that the Capital Adequacy Ratio and company size have a positive effect on dividend policy. Meanwhile, loan to deposit ratio and managerial ownership have a negative effect on dividend policy. This is different from return on assets which has no influence on dividend policy. Future research can add other variables such as institutional ownership, company growth, leverage, or use moderating variables
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
IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Widhiastuti, Ni Luh Putu; Ni Luh Gde Novitasari; Ni Wayan Mita Purnama Sari
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.50

Abstract

This study aims to determine the effect of transparency, accountability, responsibility, independence, and fairness on LPD performance. The population studied were all LPD in Nusa Penida District, there were 46 LPDs. Respondents selected in this study were 138 people consisting of chairpersons, employees, and supervisory bodies from each LPD in Nusa Penida District which were obtained based on non-probability sampling technique with saturated samples. The analysis technique used is multiple linear regression. The results of this study are that all independent variables, namely transparency, accountability, responsibility, independence, and fairness have a positive effect on the performance of the LPD in Nusa Penida District.
PERLUKAH UMKM MEMILIKI KEUNGGULAN KOMPETITIF DEMI MEMPERTAHANKAN KEBERLANGSUNGAN USAHANYA? (STUDI KASUS UMKM DI SERANGAN) Widhiastuti, Ni Luh Putu; Ni Putu Wulan Regina Utami; Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ni Kadek Nanda Claudia Winyanti
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i1.148

Abstract

The aim of this research is to determine the role of the competitive advantage of MSMEs in maintaining the sustainability of these businesses so that they can still survive today. The research method used is a qualitative approach through interviews with respondents in the hope of directly understanding their managerial actions in creating competitive advantage. The research results show that competitive advantage can be achieved through strengths consisting of a skilled workforce, loyal customers, products that suit consumer tastes, product innovation and strategic location. Opportunities through expanding marketing reach. MSMEs aspirations through collaboration with other parties such as Gojek. The author hopes that these results will be able to provide input for relevant partners in increasing sales with online promotions and maintaining the quality of the production process.
Pelatihan Pembuatan Dokumen Ekspor pada PT Pacific Express Cargo Widhiastuti, Ni Luh Putu; Srimeliani, Ni Luh
Jurnal Dehasen Mengabdi Vol 3 No 1 (2024): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i1.5723

Abstract

In export activities, several documents are required to be prepared so that export activities can run smoothly without any obstacles. Some of the export documents required for export activities are Invoice/Packing list, Certificate of Origin, and PEB. PT Pacific Express Cargo is a company operating in the export-import and freight forwarding sector which is located on Jalan Hang Tuah No. 1-3X Denpasar. Errors and delays in the process of making export documents at PT. Pacific Express Cargo occurs frequently, which results in delays in export activities. Therefore, this activity is carried out with the aim of minimizing the occurrence of errors and delays in making export documents. The approach methods used are counseling, training and utilization. The result of this activity is that employees in the export documents section at PT. Pacific Express Cargo is able to make documents well so that errors and delays that occur in making export documents can be minimized and document section employees can work optimally.
Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Abstract

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.
PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Arista Pradnyani, I Gusti Agung; Widhiastuti, Ni Luh Putu
MOTIVASI Vol 9, No 1 (2024): MOTIVASI Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v9i1.7936

Abstract

Purpose– The objective of this research is to evaluate how profitability influences financial decision components affecting company value which can be used as reference material for further academics. This research also aims to provide knowledge and insight to food and beverage companies regarding the level of profitability that can strengthen or weaken the relationship between dividend policy and capital structure on company value. Design/methodology– Research was conducted on food and beverage companies on the Indonesia Stock Exchange for the 2020-2022 period. The type of research carried out is associative. The data used in this research is secondary data obtained from the official BEI website (www.Iidx.co.id). The method used is documentation. The sample was obtained using the purposive sampling method so that a sample of 22 companies was obtained so that observations were made at 66 food and beverage companies. The data analysis used is quantitative analysis. The analysis technique uses multiple linear regression analysis with the help of the SPSS version 26 application. Findings - Based on the data processing carried out, it was found that dividend policy had a negative effect on company value, while capital structure had a positive effect on capital structure. Profitability is concluded to be able to act as a moderating variable on the influence of dividend policy and capital structure on dividend policy.
Savings Growth, Loan Growth, Customer Growth, Non-Performing Loans, and Capital Adequacy Ratio on Profitability Ni Luh Putu Widhiastuti; I Gusti Agung Arista Pradnyani
Equity: Jurnal Ekonomi Vol 12 No 1 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i1.246

Abstract

This research intends to analyze the connection between savings growth, loan growth, customer growth, non-performing loans, and the capital adequacy ratio on profitability. The study was conducted on Village Credit Institutions (LPD) in Denpasar city during the period 2021-2022. The sample was selected using purposive sampling, resulting in a total sample of 34 LPDs (Village Credit Institutions) and 68 observations. The data obtained were analyzed using multiple linear regression analysis. The test results prove that growth in savings has a negative impact with profitability, while growth in loans and capital adequacy ratio have a positive affect with profitability. On the other hand, growth in customers and non-performing loan do not affect profitability. It is suggested to add other variables such as BOPO (Operating Expenses to Operating Income), LDR (Loans to Deposit Ratio), or asset growth.
Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Abstract

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.
MENINGKATKAN PENJUALAN PADA 21 GADGET STUFF CABANG TEUKU UMAR YANG TURUN AKIBAT COVID-19 Ni Luh Putu Widhiastuti; Ni Putu Audi Marcia Jivanka
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Penjualan adalah suatu kegiatan bertemunya seorang pembeli dan penjual yang melakukan transaksi, saling mempengaruhi dan mempertimbangkan pertukaran antara barang atau jasa dengan uang. Penjualan juga terjadi pada perusahaan retail yang bernama 21 Gadgetstuff berlokasi di Jalan Teuku Umar No. 96 Dauh Puri Kauh, Denpasar Barat. Namun karena adanya pandemi perusahaan itu terkena imbas penurunan penjulana. Faktor penurunan penjualan yaitu pada keuangan masyarakat karna lebih mengutamakan kebutuhan pokok dan mengesampingkan kebutuhan tambahan dan pelayanan yang kurang. Solusi yang bisa saya berikan yaitu meningkatkan pelayanan kepada customer yang berkunjung ke store agar bisa membuat customer tersebut kembali lagi karena pelayanan yang di berikan dengan baik dan terus mempromosikan produk yang di jual di media sosial seperti Instagram, tiktok, whatsapp, dan facebook. Hasil dari pengabdian masyarakat saya ini sudah berjalan dengan baik dan lancar sehingga sudah ada peningkatan penjualan karna sudah selalu mempromosikan produk yang dijual dan kepuasan customer pada pegawai 21 Gadget Stuff
Co-Authors Adytia, Chintia Jani Apri Ani, Ni Kadek Irdian Arista Pradnyani, I Gusti Agung Febrinata, Putu Adella I Dewa Gede Dharma Suputra I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Bagus Sanjaya I Putu Mega Saputra Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kadek Juli Artha Komang Sri Nidya Narastuti Kusuma Dewi, Kadek Indah Lestari, Ni Kadek Mita Made Yenni Latrini Mariyatni, Ni Putu Sri Ni Kadek Ari Ayunitha Ni Kadek Elis Pitriani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winayanti Ni Kadek Nanda Claudia Winyanti Ni Kadek Norma Brahandayani Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Mia Dwilestari Ni Made Rai Juniariani Ni Putu Audi Marcia Jivanka Ni Putu Diah Erawati Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Sinta Dewi Yanti Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Ni Wayan Sintya Jayanti Novitasari , Ni Luh Gde Permatasari, Sri Ayu Pradnyawati, Sagung Oka Putra, I Putu Mega Juli Semara Putu Diah Kumalasari Rai Dwi Andayani W Ratna Wardani Sagung Oka Pradnyawati Saputra, I Putu Mega Srimeliani, Ni Luh Wahyu Diatmika, I Ketut Mudana Widiastuti, Ni Putu