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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Kompartemen : Jurnal Ilmiah Akuntansi Jurnal ULTIMA Accounting Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Widya Akuntansi dan Keuangan JAKED ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal Research of Accounting Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai International Journal of Applied Business and International Management Journal of International Conference Proceedings Dharma Jnana Jurnal Inovasi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat SENEMA
Luh Komang Merawati
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE QUALITY OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN DENPASAR CITY VILLAGE OFFICES Luh Komang Merawati; Ida Ayu Nyoman Yuliastuti; Ni Luh Putu Suwandewi
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12295

Abstract

This study aims to examine user involvement, personal technical skills, user communication, organizational size and information quality on the performance of accounting information systems (AIS) at village offices in Denpasar City. The population in this study were employees at village offices throughout Denpasar City and obtained 64 employees as sample using purposive sample method. Data analized with multiple linear regression analysis. The results showed that user involvement in the development of AIS, user communication and information quality has a positive effect on AIS performance, while personal technical skills and organizational size had no effect on AIS performance.
PREDIKSI FINANCIAL DISTRESS DARI PERSPEKTIF FINANCIAL INDICATORS DAN OWNERSHIP STRUCTURE Putu Diah Pratiwi; Luh Komang Merawati; Daniel Raditya Tandio
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.87

Abstract

The purpose of this study is to determine the relationship between financial indicators and ownership structure in predicting financial distress. Indicators of financial used in this study include sales growth, ROA-measured profitability, and DAR-measured leverage, while institutional and managerial ownership are shown by the ownership structure. The population are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 with 78 sample obtained using purposive. This study used logistic regression as a data analysis tool. The results shown that ROA has a negative effect on financial distress prediction. Sales growth has a positive effect on financial distress prediction. Whille leverage, managerial and institutional ownership did not affect on financial distress prediction in manufacturing companies.
Pengaruh Leverage, Pertumbuhan Perusahaan, Ukuran Perusahaan, Risk Profile dan Profitabilitas Terhadap Nilai Perusahaan Kadek Meilyana Syahrani; Luh Komang Merawati; Daniel Raditya Tandio
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6884

Abstract

This study aims to determine and test the effect of leverage, growth, size, risk profile, and profitability, on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 41 banking companies which were determined based on the purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. Based on the results of the study, it shows that leverage has no effect on firm value, growth has a positive effect on firm value, size has a positive effect on firm value, risk profile has no effect on firm value, and profitability has a positive effect on firm value.
STRATEGI MENINGKATKAN KUALITAS PELAYANAN DAN DISIPLIN KERJA PADA PT. TIARA INDAH ABADI Merawati, Luh Komang; Riska Vidyasari, Sang Ayu Made
Jurnal Dharma Jnana Vol. 1 No. 1 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.944 KB)

Abstract

Tiara Indah Abadi merupakan sebuah perusahaan yang bergerak dibidang industri otomotif sepeda motor jenis skuter. Kegiatan yang dilakukan di perusahaan ini yaitu menjual sepeda motor Piaggio Vespa. Covid-19 merupakan penyakit menular yang berpotensi menimbulkan kedaruratan kesehatan masyarakat. Oleh sebab itu, tindakan pencegahan terhadap jenis penyakit menular tersebut wajib dilakukan secepat mungkin. Metode yang digunakan untuk meningkatkan kualitas pelayanan dan disiplin kerja di PT. Tiara Indah Abadi Cabang Gunung Agung upaya pencegahan penyebaran Covid-19 dalam adalah penyuluhan, pendampingan, pelatihan dan pengontrolan. Upaya pencegahan Covid-19 dalam meningkatkan kualitas pelayanan dan disiplin kerja dilakukan melalui pembuatan SOP pencegahan Covid-19, pelaksanaan protokol pencegahan Covid-19 sesuai dengan SOP, pelatihan karyawan mengenai kualitas pelayanan terhadap konsumen guna mendapatkan kualitas pelayanan prima, melakukan pengontrolan absensi karyawan terhadap jam kerja.
Investigating the Role of Tax Consultant in Urgencies of Voluntary Disclosure Program 2022 Merawati, Luh Komang; Endiana, I Dewa Made; Suardyana, Luh Kalpika Jyunda A.
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18487

Abstract

The government has made numerous attempts to raise tax revenues in response to the Covid 19 outbreak, either by enhancing or perfecting tax laws. The Voluntary Disclosure Program (PPS) is one of the government's policies. PPS is sometimes referred to  Tax Amnesty Volume II. This study intends to investigate the influence of PPS policy on perceptions of taxpayer compliance and the function of tax consultants as a moderating factor. Primary data were collected randomly through the distribution of online questionnaires and obtained 33 respondents as samples. The data analysis technique used is the Moderated Regression Analysis (MRA) interaction test. The test results prove that the PPS policy has a positive effect on the perception of taxpayer compliance and the role of the Tax Consultant is proven as a moderating variable that strengthens the relationship. The results of the study are expected to provide an empirical contribution to the taxation policies taken by the government so that they can be used as evaluation materials to innovate and educate the public in improving tax compliance and state revenues.
Determinan Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar Suardyana, Luh Kalpika Jyunda A.; Rana Prasta, I Putu Agus; Merawati, Luh Komang; Endiana, I Dewa Made; Sunarsih, Ni Made
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3203

Abstract

Increasing village fund allocation requires accountability in village fund management. This study aims to examine the internal characteristics of village fund managers, namely the competence of village government officials and organizational commitment as well as the  internal control system and public participation in managing the village fund. The population of this study included village apparatus and BPD in 27 villages of Denpasar city. The data analysis technique used is multiple linear regression.The results show that competence of village government officials, organizational commitment, and public participation do not affect village fund management accountability, while the internal control system is found to have a positive effect significantly. 
Pengaruh Profitabilitas, Lukuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Setiowati, Eni; Merawati, Luh Komang; Dicriyani, Ni Luh Gede Mahayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3574

Abstract

If a company is unable to face competition between companies, the company could experience losses and ultimately cause the company to experience financial distress. Financial distress is defined as the stage of decline in a company's financial condition that occurs before bankruptcy or liquidation occurs. This research aims to determine the effect of profitability, liquidity, leverage, company size and managerial ownership on financial distress. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research are all manufacturing companies listed on the Indonesian Stock Exchange. The data used is secondary data from the company's annual financial reports. The research sample used purposive sampling. The final sample obtained was 74 companies. The analysis technique used is logistic regression analysis using the SPSS 25.0 program. The research results show that profitability has a negative effect on financial distress conditions and leverage has a positive effect on financial distress, while liquidity, company size and managerial ownership have no effect on financial distress.  
Determinant of Auditor’s Performance: Case of Government Auditor in Bali Province Luh Komang Merawati
International Journal of Applied Business and International Management Vol 4, No 2 (2019): August 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v4i2.562

Abstract

This study aims to determine the effect of role stress moderated by healthy lifestyle and selfcompassion on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stress dimensions include role ambiguity, role conflict and role overload. Data was obtained by distributing questionnaires and analyzed using moderated regression with interaction test. The results prove that role overload, healthy lifestyle and selfcompassion has positif significant impact on the government auditor performance. Healthy lifestyle and self-compassion are able to moderate the influence of role overload on auditor performance with negative direction.
PENINGKATAN PERAN BAGIAN LOGISTIK ACCOUNTING DEPARTMENT DALAM MENUNJANG KEGIATAN OPERASIONAL PERUSAHAAN DI TENGAH PANDEMI COVID19 PADA INSTYLE HOTEL Luh Komang Merawati; Ni Made Ari Andayani
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

Adanya wabah covid-19 yang terjadi saat ini sangat mempengaruhi dunia pariwisata terutama perhotelan. Menurunnya jumlah wisatawan mengakibatkan pendapatan yang diperoleh hotel juga menurun. Hal tersebut juga dirasakan oleh Instyle Hotel yang mengakibatkan dikeluarkannya kebijakan pengurangan hari kerja karyawan hingga Pemutusan Hubungan Kerja (PHK), sehingga mengakibatkan kegiatan operasional perusahaan terutama dalam pengelolaan logistik accounting department hotel menjadi terhambat. Pelaksanaan pengabdian masyarakat dilaksanakan untuk meningkatkan kegiatan operasional perusahaan ditengah pandemi covid-19 agar dapat berjalan dengan baik. Hubungan komunikasi antar karyawan menjadi pengaruh besar dalam kegiatan operasional perusahaan terutama dalam pengelolaan logistik hotel. Kedisiplinan mencerminkan besarnya tanggung jawab dalam melaksanakan tugas yang juga diperlukan dalam menjalankan kegiatan operasional perusahaan, terutama dalam penerimaan dan penyimpanan barang dari supplier.
PENINGKATAN EFEKTIVITAS KINERJA KARYAWAN DALAM MENANGANI KREDIT BERMASALAH DI KOPERASI SERBA USAHA BANJAR BONA KELOD Luh Komang Merawati; I Gusti Lanang Agung Dwipranata
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

Kredit merupakan kegiatan utama suatu lembaga keuangan yang memiliki risiko yang dapat berpengaruh terhadap kesehatan dan kelangsungan usaha perbankan. Berdasarkan hasil observasi yang dilakukan pada Koperasi Serba Usaha Banjar Bona Kelod semenjak adanya pandemi covid-19 selama kurang lebih dua tahun perkembangan kredit di koperasi mengalami penurunan terlebih lagi dengan adanya nasabah kredit yang tidak melakukan pembayaran sesuai dengan kewajibannya, sehingga mengakibatkan terjadinya kredit-kredit bermasalah dan belum ditangani secara maksimal, tentunya hal ini akan berdampak pada citra koperasi kedepannya. Adapun program pengabdian masyarakat yang diberikan yaitu memberikan pemahaman kepada karyawan dalam mengklasifikasikan kredit sesuai dengan kategori kualitas pinjaman, pelatihan dan pendampingan kepada karyawan mengenai bagaimana cara menangani kredit-kredit yang bermasalah, pelatihan dan pendampingan kepada karyawan mengenai tata cara penerimaan kredit yang baik sesuai prosedur dan ketentuan yang berlaku. Tujuan pelaksanaan kegiatan ini agar mitra dapat meningkatkan kinerja karyawan menjadi lebih baik dari sebelumnya, karena kredit bermasalah dapat menyebabkan berkurangnya pendapatan Koperasi dan berkurangnya kepercayaan nasabah terhadap koperasi. Metode yang digunakan dalam pengabdian masyarakat ini yaitu edukasi, pelatihan, serta pendampingan terhadap mitra kerja. Hasil pengabdian masyarakat ini membuat karyawan memahami setiap pelatihan dan pendampingan yang diberikan, dari mulai memberikan pemahaman mengenai penggolongan pada kredit, kemudian cara menangani kredit bermasalah, serta tata cara penerimaan kredit yang baik sesuai prosedur dan ketentuan yang berlaku. Setelah dilakukan kegiatan ini kredit bermasalah semakin berkurang karena sudah dapat mencegah terlebih dahulu permasalahan yang akan terjadi dalam kredit.
Co-Authors Chen, Ariel Valentine Sanjaya Daniel Raditya Tandio Daniel Raditya Tandio Devi, Ni Kadek Sintya Dewa Nyoman Badera Dewi, I Gusti Putu Eka Rustiana Dewi, Ni Nyoman Komala Dicriyani, Ni Luh Gde Mahayu Dicriyani, Ni Luh Gede Mahayu I Dewa Made Endiana I Gede Cahyadi Putra I Gusti Lanang Agung Dwipranata I Ketut Sukrada I Ketut Yadnyana I Made Sadha Suardikha I Nym Kusuma Adnyana Mahaputra I Putu Edy Arizona Ida Ayu Nyoman Yuliastuti Kadek Anantazikha Kadek Meilyana Syahrani Mahaputra, I Nym Kusuma Adnyana Ni Kadek Hariani Ni Luh Putu Suwandewi Ni Luh Putu Yuni Ariska Ni Luh Tina Ariningsih Ni Made Ari Andayani Ni Made Dwi Ratnadi Ni Made Sunarsih Ni Nyoman Komala Dewi Ni Putu Diah Cahyani Ni Putu Intan Dewi Prayati Ni Putu Mariyani Ni Wayan Anggi Eswarani Ni Wayan Rustiarini Ni Wayan Yusniar Eka Pramitha, Gede Dana Putra, I Putu Mega Juli Semara Putu Agus Ardiana Putu Diah Kumalasari Putu Diah Pratiwi Rana Prasta, I Putu Agus Riska Vidyasari, Sang Ayu Made Sang Ayu Made Wiska Setiowati, Eni Suardyana, Luh Kalpika Jyunda A. Suardyana, Luh Kalpika Jyunda Aryputri Sukrada, I Ketut Suwandewi, Ni Luh Putu Wiska, Sang Ayu Made