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All Journal Jurnal Siasat Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN International Journal of Supply Chain Management Jurnal Riset Akuntansi Warmadewa
Partiwi Dwi Astuti
Warmadewa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Trust dan Kultur Organisasi Sebagai Penggerak Intellectual Capital terhadap Kinerja Organisasi Partiwi Dwi Astuti
Jurnal Siasat Bisnis Vol. 15 No. 2 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

AbstractThe purpose of study was the influence of trust and organizational culture to intellectual capital and its impact to organizational performance. Data was collected from 109 (21,80%) questionnaires were sent to financial managers in bank and financial institution companies at Bali, and analysis conducted by SEM. The results shows that trust and organizational cultures have an effect negatively and positively to intellectual capital elements. Human capital has an effect positively to customer capital and of structural capital. Customer capital has an effect positively to structural capital. Structural capital has an effect positively to organizational performance.Keywords: intellectual capital, trust, organizational culture, organizational performanceAbstrakTujuan penelitian ini adalah untuk menguji pengaruh trust dan budaya organisasi terhadap intellectual capital dan dampaknya terhadap kinerja organisasi. Data dikumpulkan dari 109 (21,80%) kuesioner yang dikirimkan kepada manajer keuangan bank dan lembaga keuangan di Bali, dan analisis menggunakan SEM. Hasil penelitian menunjukan bahwa trust dan budaya organisasi memiliki pengaruh negatif dan positif terhadap elemen intellectual capital. Human capital berpengaruh positif terhadap customer capital dan structural capital. Customer capital berpengaruh positif terhadap structural capital. Structural capital berpengaruh positif terhadap kinerja organisasi.Kata Kunci: intellectual capital, trust, budaya organisasi, kinerja organisasi
Menggali Kreativitas, Kepercayaan Diri Dan Pelatihan Kewirausahaan: Penentu Niat Berwirausaha Di Kalangan Mahasiswa Ida Ketut Kusumawijaya; Partiwi Dwi Astuti; I Nyoman Sunarta
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 15 Nomor 2 Tahun 2021
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.726 KB) | DOI: 10.24843/MATRIK:JMBK.2021.v15.i02.p05

Abstract

ABSTRACT: This study aims to analyze the determinants of entrepreneurial intention by examining the effects of creativity, self-confidence, entrepreneurial training, subjective norms, entrepreneurial attitude and perceived control. This research was conducted on student majoring in business at private university in Bali with a population of 7,246 people. The sample is 379 and data is collected using a questionnaire that returns 279 with a response rate of 62.56%. Testing the research model using PLS-SEM with WarpPLS 7.0. The results show that creativity, self-confidence can significantly affect entrepreneurial attitude; entrepreneurial training can significantly affect perceived control; subjective norms, entrepreneurial attitude and perceived control can significantly influence entrepreneurial intention. This study finds the role of creativity, self-confidence and entrepreneurial training as determinants of entrepreneurial intention among business students in Bali.
Investigation of Intellectual Capital and Organisational Performance in Supply Chain Management: Modification of the Diamond Specification Model Partiwi Dwi Astuti; Anis Chariri; Abdul Rohman
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract—This study aims to examine the association between intellectual capital— which is described as the interrelationship between human capital, customer capital and structural capital—with organisational performance in supply chain managements of the banks and financial institutions in Bali Province, Indonesia. Data were collected using a self-administered questionnaire by considering the supply chain process. A total of 500 questionnaires was sent to general managers of banks and financial institutions in Bali Province. A total of 109 questionnaires was returned and analysed (a 21.80% response rate). The analysis was performed using covariance-based structural equation modelling with AMOS 21.0 software. The findings show that human capital is positively significantly associated with customer capital and structural capital. The findings also show that customer capital is positively not significantly associated with structural capital.  Whereas, human capital, customer capital, and structural capital are positively not significantly associated with organisational performance.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN I Putu Febry Masprayoga; Partiwi Dwi Astuti; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8467.13-18

Abstract

Tujuan dalam penelitian ini untuk mengetahui pengaruh pemanfaatan teknologi informasi & sistem pengendalian intern terhadap kualitas laporan keuangan. Populasi dalam penelitian adalah pegawai bagian keuangan pada 36 Organisasi Perangkat Daerah Kabupaten Badung dengan sampel yang digunakan yaitu sebanyak 163 orang yang ditentukan dengan teknik random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan hasil penelitian ditemukan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signfikan terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif signifikan terhadap kualitas laporan keuangan.
EKSPLORASI MANAJEMEN LABA: PENGUJIAN FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DIVIDEN, DAN MODERASI KOMISARIS INDEPENDEN Putu Diajeng Intan Mayuni; Partiwi Dwi Astuti; Surasmi, Ida Ayu
Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study aims to examine the effect of financial distress, institutional ownership, dividends, and the role of independent commissioners in moderating earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The research sample was obtained through a purposive sampling stage, which resulted in 18 companies with a total of 54 financial reports. Data analysis was carried out through the application of moderated regression analysis (MRA) through the use of the EViews 13 statistical program. The findings of this study describe in an empirical context, financial distress has a positive but insignificant effect on earnings management, institutional ownership has a negative and significant effect, while dividends have a positive and significant effect on earnings management. On the other hand, independent commissioners failed to moderate the effect of financial distress and dividends on earnings management, but were able to strengthen the effect of institutional ownership on earnings management..
Co-Authors Anis Chariri I Nyoman Sunarta I Putu Febry Masprayoga Ida Ketut Kusumawijaya Ni Luh Putu Mita Miati Putu Diajeng Intan Mayuni SATRIYAS ILYAS Surasmi, Ida Ayu