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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 Jurnal Akuntan Publik Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing SENEMA
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 Kualitas Laporan Keuangan pada LPD di Kota Denpasar Ni Putu Diah Erawati; Ni Luh Gde Novitasari; Widhiastuti, Ni Luh Putu
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.14

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemanfaatan teknologi informasi, keahlian profesional, tingkat pemahaman akuntansi, etika kepemimpinan, dan fungsi badan pengawas internal pada kualitas laporan keuangan LPD di Kota Denpasar. Populasi penelitian ini adalah LPD di Kota Denpasar. Metode penentuan sampel yang dipilih adalah non probability sampling dengan teknik sampling jenuh. Data diperoleh melalui penyebaran kuesioner sebanyak 68 responden yang terdiri dari pimpinan dan akuntan yang bekerja pada LPD di Kota Denpasar. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan pemahaman akuntansi, penerapan standar akuntansi, budaya organisasi, pemanfaatan teknologi informasi dan pengendalian intern terhadap laporan keuangan pada LPD di Kota Denpasar.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan pada Usaha Tedung Mas di Desa Mekar Bhuana Arista Pradnyani, I Gusti Agung; Ni Luh Putu Widhiastuti; Rai Dwi Andayani
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.160

Abstract

Tedung Mas is a home made Balinese umbrella business run by Mr. Agung Rai, located in Mekar Bhuana Village, Abiansemal District, Badung Regency. Tedung Mas produces home made products in the form of Balinese umbrellas which are currently being used in restaurants and hotels. The problems faced by Tedung Mas in running its business to date are the absence of recording of accounting transactions and the preparation of simple financial reports. This community service aims to provide an understanding of the importance of recording financial transactions and prohibit how to make correct financial reports so that they can then be used as material for evaluating each of their financial performance. The service is carried out through training and mentoring, as well as discussions so that the Tedung Mas business can develop better.
Dampak Financial Fragility terhadap Finansial Well-Being: Sebuah Analisis Empiris Dewi, Kadek Indah Kusuma; Widhiastuti, Ni Luh Putu; Pradnyawati, Sagung Oka; Febrinata, Putu Adella
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): Mei 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i2.691

Abstract

enelitian ini menganalisis dampak kerapuhan finansial terhadap kesejahteraan finansial pada usaha mikro, kecil, dan menengah (UMKM) di Denpasar, Bali. Kerapuhan finansial merujuk pada ketidakmampuan individu atau bisnis untuk bertahan dari guncangan ekonomi, sedangkan kesejahteraan finansial mencerminkan tingkat kepuasan dan rasa aman terhadap kondisi keuangan seseorang. Pendekatan kualitatif digunakan dalam penelitian ini, dengan wawancara mendalam yang dilakukan terhadap 100 pemilik UMKM. Hasil penelitian menunjukkan bahwa sebagian besar responden mengalami tingkat kerapuhan finansial yang tinggi, yang tercermin dari ketidakmampuan mereka untuk merasa aman dan percaya diri dalam menghadapi krisis keuangan. Meskipun sebagian besar responden merasa puas dengan kondisi keuangan mereka, pengelolaan keuangan dan perencanaan masa depan masih kurang optimal. Penelitian ini menyimpulkan bahwa tingginya tingkat kerapuhan finansial dapat menghambat pencapaian kesejahteraan finansial yang optimal, yang pada akhirnya berdampak pada keberlanjutan usaha dalam jangka panjang. Oleh karena itu, penelitian ini merekomendasikan peningkatan literasi keuangan dan perencanaan keuangan yang lebih baik di kalangan UMKM guna mengurangi kerapuhan finansial dan meningkatkan ketahanan finansial mereka. This study analyzes the impact of financial fragility on financial well-being among micro, small, and medium enterprises (SMEs) in Denpasar, Bali. Financial fragility refers to an individual or business's inability to withstand economic shocks, while financial well-being reflects satisfaction and security regarding one's financial condition. A qualitative approach was used, with in-depth interviews conducted with 100 SME owners. The results show that the majority of respondents experience high levels of financial fragility, as reflected in their inability to feel secure and confident in facing financial crises. Although most respondents feel satisfied with their financial condition, financial management and future planning are still lacking. This study concludes that high financial fragility can hinder the achievement of optimal financial well-being, ultimately affecting the long-term sustainability of businesses. Therefore, this research recommends enhancing financial literacy and better financial planning among SMEs to reduce financial fragility and improve their financial resilience.  
The Determinants of Dividend Policy: A Study of Indonesian Stock Exchange Companies in the Consumer Goods Sector WIDHIASTUTI, Ni Luh Putu; NOVITASARI, Ni Luh Gde; WIDIASTUTI, Ni Putu
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.255

Abstract

Purpose:A dividend policy is a difficult policy to implement because management needs to determine whether the company's profits will be distributed to shareholders as dividends or retained in the form of retained earnings. Thus, management needs to consider the factors that influence dividend policy. This study aims to determine the effect of liquidity, company size, solvency, company growth, and free cash flow on dividend policy.Methodology:The population in this study were 30 consumer goods industry companies listed on the Indonesia Stock Exchange in 2020-2022. The sample obtained in this study amounted to 90 observations determined by the purposive sampling method. The analysis technique used was the multiple linear regression analysis technique.Findings:The results of the study showed that liquidity, company size and solvency did not affect dividend policy. Company growth had a negative effect on dividend policy. Free cash flow had a positive effect on dividend policy. Further research is expected to add other variables that are more related to dividend policy, such as profitability, investment opportunity, managerial ownership, and institutional ownership.Implication:This research can provide practical implications to various parties, such as company management and investors because the results of this study can serve as a guideline for companies to determine optimal dividend policies and for investors to consider when choosing companies with the potential for dividend payments. Meanwhile, the theoretical implications can add to the reference sources that can enhance the theoretical understanding of the factors that can influence dividend policy.
OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR PENYEBABNYA Widhiastuti, Ni Luh Putu; Kumalasari, Putu Diah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.152

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi opini audit going concern dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Pengujian regresi logistik dilakukan pada 224 sampel perusahaan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa profitabilitas dan opini audit tahun sebelumnya memiliki hubungan negatif dengan opini audit going concern. Namun demikian, total asset turnover, debt to asset ratio, debt to equity ratio, pertumbuhan perusahaan, kualitas audit dan ukuran perusahaan tidak memiliki hubungan signifikan dengan opini audit going concern. Dalam konteks ini, hasil penelitian ini mengimplikasikan bahwa profitabilitas dan opini audit tahun sebelumnya menjadi early warning dari auditor dalam memberikan opini going concern untuk menilai kesehatan keuangan dan keberlangsungan perusahaan.
TEKNOLOGI INFORMASI SEBAGAI PEMODERASI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN Widhiastuti, Ni Luh Putu; Sagung Oka Pradnyawati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.402

Abstract

Village Credit Institutions (LPD) have an essential role in the economy of rural communities. This research examines the influence of education level, professionalism, leadership ethics, and the function of the supervisory body on the quality of financial reports by moderating the use of information technology in LPDs in Denpasar City. Ninety-six respondents were selected based on non-probability sampling and analyzed using moderated regression analysis (MRA). The test results show that the level of education, professionalism and use of information technology positively influence the quality of financial reports. However, leadership ethics and the function of the supervisory body have no significant influence. Information technology can moderate the relationship between education level and professionalism in the quality of financial reports. However, information technology is not significant in moderating leadership ethics and the function of supervisory bodies on the quality of financial reports. This research implies the critical role of supervision through an internal control system and better governance in LPD management.
PERAN PROFITABILITAS SEBAGAI PEMODERASI DETERMINAN FINANCIAL DISTRESS PERUSAHAAN PERTAMBANGAN Widhiastuti, Ni Luh Putu; Pradnyani, I Gusti Agung Arista
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.598

Abstract

This study aims to analyze the role of profitability during financial distress on the relationship between size, sales growth, leverage, liquidity, and operational capacity. With a purposive sampling approach, testing was conducted on 63 mining business companies on the IDX in 2020 and 2022. Data were analyzed using moderation data analysis (MRA). The study's results indicate that operational capacity and liquidity reduce financial distress. Leverage and company size have a detrimental impact on financial distress, but increased sales do not affect financial distress. Other research results show that profitability cannot control the relationship between leverage and liquidity during economic crises. Profitability is proven to moderate the relationship between operational capacity, sales growth, and company size during the financial crisis. This study implies that it is essential to recognize the possibility of financial distress early on to save the company from bankruptcy.
AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Widhiastuti, Ni Luh Putu
Solusi Vol. 20 No. 3 (2022): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i3.5293

Abstract

This study aims to determine the effect of audit committee competence, number of audit committee members, audit committee meetings, audit committee independence and audit opinion on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 165 manufacturing companies listed consecutively on the Indonesia Stock Exchange. The sampling method used in this study was purposive sampling, with a research of   300 companies during the period 2018-2020. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the competence of the audit committee has a positive effect on audit delay. The number of audit committee members and audit opinion has a negative effect on audit delay. Meanwhile, audit committee meetings and audit committee independence have no effect on audit delay. Further research can develop this research by using other variables that in theory have an influence on audit delay, such as audit tenure.
DETERMINAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Novitasari , Ni Luh Gde; Widhiastuti, Ni Luh Putu; Kadek Juli Artha
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 8 No 1 (2024): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

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

Abstract

This study aims to examine and obtain empirical evidence of the effect of profitability, leverage, public ownership, institutional ownership, managerial ownership, and company status on the disclosure of the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020 with a total of 179 companies. The sample in this study were 118 companies with a total of 354 companies observed. Sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple regression analysis. The results of this study indicate that the variables of profitability, public ownership, institutional ownership, and company status have a positive effect on financial statement disclosure, while leverage and managerial ownership have no effect on financial statement disclosure.
PERAN RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM Ni Made Mia Dwilestari; Ni Luh Gde Novitasari; Widhiastuti, Ni Luh Putu
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 2 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

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

Abstract

This study aims to determine the effect of ratio of liquidity, ratio of profitability, rasio of activity, company size and debt policy on stock price of mining companies in the Indonesian Stock Exchange (Bursa Efek Indonesia) on a period of 2020-2022. Independent variables include ratio of liquidity, ratio of profitability, rasio of activity, company size and debt policy. The sample of this research is 25 companies choosed by using purposive sampling technique. The type of data used is secondary data. The analysis technique used in this study is multiple linier regression. The results showed that The results of this study indicate that the variable company size have apositive effect on stock prices. While the variables ratio of liquidity, ratio of profitability, rasio of activity, and debt policy have no effect on stock prices.
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 Made Rai Juniariani Ni Putu Audi Marcia Jivanka Ni Putu Diah Erawati Ni Putu Mia Pradnyawati 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