Article Per Year (5 Year)
p-Index From 2021 - 2026
3.265
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Manajemen Perhotelan dan Pariwisata
Putu Riesty Masdiantini
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Pengaruh Minat, Motivasi, Penghargaan Finansial, dan Pengetahuan tentang Pajak Terhadap Pilihan Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Akuntansi yang Mengikuti Program Relawan Pajak): (Studi pada Mahasiswa Akuntansi yang Mengikuti Program Relawan Pajak) Ritayanti, Ni Made; Riesty Masdiantini, Putu
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50039

Abstract

Abstract   This research aims to determine the effect of interest, motivation, financial rewards, and knowledge about taxes on career choices in taxation. This type of research is research using a quantitative approach. This research data collection method uses a questionnaire, literature study, and documentation. Sources of data used are primary data and secondary data. Primary data was obtained from the results of the questionnaire data processing, while secondary data were obtained from data on the number of tax volunteers at the Regional Office of DJP Bali and various supporting literature. The sample of this research was 97 respondents who were selected based on the purposive sampling technique. The results of this research indicate that interest, motivation, and knowledge about taxes had a positive and significant effect on career choices in the field of taxation. Meanwhile, financial rewards do not have effect on career choices in the field of taxation. This means that financial rewards are not the main reason for S1 accounting students who attend the tax volunteer program to choose a career in taxation. Keywords : career, taxation, tax volunteer
Pengaruh Profitabilitas, Struktur modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan (Studi Pada Bank Perkreditan Rakyat di Kabupaten Buleleng Tahun 2019-2023): Studi pada Bank Perkreditan Rakyat di Kabupaten Buleleng Tahun 2019-2023 Ni Komang Wina Seftiani; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78171

Abstract

This research aims to determine the effect of profitability, capital structure and company growth on company value at Rural Banks in Buleleng Regency in 2019-2023. This type of research is quantitative research with descriptive analysis. Data collection is carried out by recording data related to the problem to be studied from documents owned by the company. The type of data used is secondary data obtained from the website www.ojk.ac.id in the form of quarterly financial reports for BPRs in Buleleng Regency for the 2019-2023 period. The population in this research is all BPRs in Buleleng Regency registered with the Financial Services Authority, totaling 8 BPRs. The sample in this study used a saturated sampling technique by taking the entire research population with a sample size of 40 data. The results of this research partially show that; (1) profitability has a positive and significant effect on company value; (2) capital structure has no effect on company value; and (3) company growth has no effect on company value.
Reaksi Pasar atas Pengumuman Asia Sustainability Reporting Rating Periode 2020-2021 Ni Made Nendra Rosiana Ningrum; Masdiantini , Putu Riesty
Jurnal Akuntansi Profesi Vol. 14 No. 03 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i03.50330

Abstract

Abstrak Penelitian ini bertujuan untuk memperoleh bukti empiris dari analisis perbedaan rata-rata abnormal return, trading volume activity, dan bid-ask spread sebelum dan sesudah pengumuman Asia Sustainability Reporting Rating (ASRRAT) Periode 2020-2021. Dalam penelitian ini terdapat 3 variabel mandiri yang digunakan, yaitu abnormal return, trading volume activity, dan bid-ask spread. Populasi dalam penelitian ini adalah perusahaan di Indonesia yang berpartisipasi dalam penghargaan ASRRAT Periode 2020-2021. Metode pengumpulan sampel yang digunakan adalah purposive sampling, sehingga diperoleh sampel sebanyak 32 perusahaan. Uji analisis data menggunakan uji beda nonparametrik wilcoxon signed rank tes. Hasil dari pengujian yang telah dilakukan menunjukkan bahwa tidak terdapat perbedaan rata-rata abnormal return sebelum dan sesudah pengumuman Asia Sustainability Reporting Rating Periode 2020-2021, serta tidak terdapat perbedaan rata-rata trading volume activity sebelum dan sesudah pengumuman Asia Sustainability Reporting Rating Periode 2020-2021. Di sisi lain, terdapat perbedaan rata-rata bid-ask spread sebelum dan sesudah pengumuman ASRRAT Periode 2020-2021. Kata Kunci: reaksi pasar, ASRRAT, studi peristiwa Abstract The objective of this research was obtaining the empirical evidence of the differences between the average abnormal return, trading volume activity, and bid-ask spread before and after the Asia Sustainability Reporting Rating (ASRRAT) announcement in 2020-2021. The independent variables used in this research were the abnormal return, trading volume activity, and bid-ask spread. The population of this research were companies in Indonesia that participated in the ASRRAT Award in 2020-2021. The sampling technique used in this research was the purposing sampling. The number of samples used in this research was 32 companies. The data analyzing technique used a nonparametric Wilcoxon signed rank test difference test. The result of this research was that the abnormal return had no difference before and after the ASRRAT announcement in 2020-2021, and the trading volume activity had no difference before and after the ASRRAT announcement in 2020-2021 However, the bid-ask spread had a difference before and after the ASRRAT announcement in 2020-2021. Keywords: market reacting, ASRRAT, event Study
Pengaruh Pengungkapan Environmental, Social, Dan Governance Terhadap Reaksi Pasar I Nyoman Sandhi Yogi Semadhi; Putu Riesty Masdiantini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.78335

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan environmental, social, dan governance terhadap reaksi pasar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh melalui laporan tahunan dan laporan keberlanjutan perusahaan selama periode 2018 - 2022. Populasi dalam penelitian ini menggunakan perusahaan sektor energi yang tercatat dalam Bursa Efek Indonesia (BEI) selama periode 2018 – 2022. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan berbagai kriteria dan memperoleh sampel sebanyak 90 amatan data. Teknik analisis data menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan environmental, dan pengungkapan social tidak berpengaruh signifikan terhadap reaksi pasar, sedangkan pengungkapan governance berpengaruh positif dan signifikan terhadap reaksi pasar.
Pemberdayaan Pokdarwis Desa Penuktukan dalam Promosi Digital Pariwisata "Sustainable Coral Reef" berbasis Storynomic Tourism sebagai Usaha Mendukung SDGs- 14&15 Kusyanda, Made Riki Ponga; Mahayanti, Ni Wayan Surya; Masdiantini , Putu Riesty; Setyawati, Ni Luh Eka; Laba, Made Ajiswara; Nathanael, William Akwila
JURNAL WIDYA LAKSANA Vol 14 No 1 (2025): January
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v14i1.85341

Abstract

Destinasi wisata harus memiliki daya saing untuk bersaing dan eksis, salah satu competitvenes index Idestinasi wisata yaitu melalui platform Storynomic berbasis digita. Saat ini desa penuktukan memiliki potensi wisata berbasis “nyegara Gunung”, namun belum teridentifikasi dan kalah populis dengan destinasi wisata sejenis lainnya. Platform digital menjadi Solusi untuk meningkatkan market share, namun di Desa Penuktukan belum berjalan, dikarenakan belum ada SDM yamg dapat memaksimalkan platform Digital. Pelatihan Digital Marketing juga diberikan untuk membantu masyarakat memanfaatkan platform digital dalam mempromosikan potensi wisata Desa Penuktukan secara efektif.Sejauh ini, telah dilakukan pelatihan dan pendampingan sadar wisata dan sapta pesona yang diikuti 60 peserta, terdiri dari anggota Pokdarwis dan agen wisata remaja Desa Penuktukan. Pelatihan ini berhasil meningkatkan pengetahuan dan kesadaran para peserta mengenai pentingnya menjaga kualitas wisata dan penerapan sapta pesona dalam mengembangkan pariwisata berkelanjutna. Evaluasi menunjukkan adanya peningkatan pengetahuan yang signifikan di kalangan peserta, yang kini lebih siap dalam menjalankan peran mereka sebagai duta wisata dan agen perubahan di desa mereka. Program ini akan berlanjut dengan pelatihan dan pendampingan storynomic dan digital marketing yang mengerucut pada promosi desa sebagai destinasi pariwisata berbasis masyarakat.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Telekomunikasi yang Terdaftar di BEI Pada Tahun 2020-2024 Ni Kadek Dwi Pradnya Dewi; Ni Luh Gede Erni Sulindawati; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100603

Abstract

This study aimed to examine the effect of independent board of commissioners, managerial ownership, institutional ownership, and audit committee on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research problem was motivated by the lack of good corporate governance implementation in telecommunication companies and the decline in financial performance. The population consisted of all telecommunication companies listed on the IDX from 2020 to 2024. Data collection was conducted using the documentation method, and the sample was selected through purposive sampling. The final sample included 17 companies, with a total of 85 observations. The data were analyzed using multiple linear regression analysis. The results of the study indicated that, partially, the independent board of commissioners, managerial ownership, institutional ownership, and audit committee had a significant positive effect on financial performance. These findings implied that strengthening corporate governance through the roles of independent commissioners, managerial ownership, institutional ownership, and an effective audit committee could promote the sustainable improvement of a company's financial performance.
Co-Authors Ayu Ladya Sintya Dewi Dewa Ayu Kade Oka Krisnawati Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti I Gede Yoga Ari Punia Nugraha I Gusti Ayu Putri Yuniantari I Nyoman Sandhi Yogi Semadhi Komang Buda Mertayasa Laba, Made Ajiswara Lucy Sri Musmini Luh Ari Arini Luh Gede Kusuma Dewi Luh Putu Ayu Kusuma Wardani Luh Putu Ratiani Made Aristia Prayudi Made Riki Ponga Kusyanda Nathanael, William Akwila Ni Kadek Dwi Pradnya Dewi Ni Komang Wina Seftiani Ni Luh Asri Savitri Ni Luh Gede Erni Sulindawati Ni Made Nendra Rosiana Ningrum Ni Made Sindy Warasniasih Ni Wayan Surya Mahayanti Putu Eka Noviyanti Putu Tia Kertiani Ritayanti, Ni Made Setyawati, Ni Luh Eka Sunitha Devi Tri Wahyuni Oktavia