Article Per Year (5 Year)
p-Index From 2021 - 2026
9.432
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) WIDYA LAKSANA SULTANIST: Jurnal Manajemen dan Keuangan Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Prosiding Konferensi Nasional PKM-CSR Journal Research of Accounting Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Bisnis dan Kewirausahaan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Seminar Nasional Aplikasi Iptek (SINAPTEK) JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA International Journal of Pertapsi
Ni Luh Putu Sri Purnama Pradnyani
Universitas Dhyana Pura
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

Published : 88 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 88 Documents
Search

 5   6   7   8   9 
PENERAPAN MATEMATIKA KEUANGAN PADA LPD DESA ADAT PEMOGAN - DENPASAR I Wayan Suartana; Saitri, Putu Wenny; Ni Luh Putu Sri Purnama Pradnyani
JURNAL WIDYA LAKSANA Vol 12 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v12i2.66310

Abstract

Keberadaan Lembaga Perkreditan Desa (LPD) sebagai penggerak ekonomi dibalik kepemilikan desa konvensional selama ini telah terbukti kemanfaatannya sebagai mata pencaharian bagi desa adat. Selain itu, keberadaan perbankan LPD juga sangat membantu upaya masyarakat desa untuk mendapatkan dukungan permodalan baik untuk keperluan konsumtif maupun permodalan usaha. Tujuan dari kegiatan pengabdian kepada masyarakat ini untuk meningkatkan pengetahuan atau menambah wawasan tentang matematika keuangan berbasis excel pada karyawan LPD desa adat Pemogan. Melalui literasi keuangan dan pelatihan perhitungan bunga kredit, seluruh karyawan telah memahami sistem perhitungan bunga yang ada di LPD dalam bentuk bunga tetap dan menurun. Pada akhir pelatihan, 95% peserta telah mampu menyelesaikan kasus secara mandiri dengan tepat.        
The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Manufacturing Companies Listed on the IDX in 2020-2023 Utung, Maria Wilhelmina; Pradnyani, Ni Luh Putu Sri Purnama; Artaningrum, Rai Gina
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.1-10

Abstract

Audit delay is the amount of time it takes for an auditor to finish their work. This time is counted from the end of the financial year to when the audit report is made public. The auditor shows their responsibility and job by sending in the audit report on time. When auditors follow the rules, it affects how long it takes to share their findings and how good those findings are. This study aimed to find out how company size, profit, and audit opinions affect how long audits take. It used numbers and information from other sources for the research. This study looked at 45 food and drink manufacturing companies listed on the IDX from 2020 to 2023. The method used to select samples was purposive sampling, which followed specific criteria to get 92 samples. The researchers used a method called multiple linear regression analysis to look at the data. The study found that larger companies tended to have longer audit delays. Making a profit caused audits to take longer. The audit opinion caused problems because it took too long to complete the audit. The results show that three things affect how long audits take: the size of the company, how much money it makes, and the auditor's opinion. The factors mentioned can help company leaders when growing the business and can guide investors when deciding where to put their money.
The Effect of Tax Planning, Deferred Tax Expense, and Audit Quality on Earnings Management in Property and Real Estate Sub-Sector Companies Zogara, Ita Diana; Pradnyani, Ni Luh Putu Sri Purnama; Artaningrum, Rai Gina
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.11-22

Abstract

Profit management is a condition where management intervenes in the process of preparing financial statements for external parties so that the amount of profit can be leveled, increased, and decreased. Profit is the simplest measure to assess company performance. Information about profit has a significant role for parties with an interest in a company. The goal that management wants to achieve is to make high profits. This is directly related to the bonus that the management will receive, as the higher the profit earned, the higher the bonus that the company will give to the management as a direct manager. The research method used is the quantitative research method with secondary data. This research was conducted at property and real estate subsector companies listed on the Indonesia Stock Exchange in 2020-2023. The method of determining the sample is purposive sampling. Multiple linear regression analysis is the data analysis technique used. The results of this study indicate that tax planning has a positive effect on profit management, deferred tax expense has a positive effect on profit management, and audit quality has a negative effect on profit management. According to these findings, there are three factors that affect profit management: tax planning, deferred tax expense, and audit quality. The above factors can be taken into consideration by company management in developing the company and become a benchmark for investors in making decisions to invest.
The Effect of Financial Technology, Financial Literacy, and Financial Inclusion on Business Sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Badung Regency Tangi, Venansia Eno; Pradnyani, Ni Luh Putu Sri Purnama; Suryantari, Eka Putri
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.23-32

Abstract

Business sustainability is a business that continues to experience growth from time to time by utilizing business resources and competitive capabilities. This study aims to determine the effect of financial technology, financial literacy, and financial inclusion on the business sustainability of MSMEs. The research method used is quantitative research, with primary data obtained from questionnaire data measured on a Likert scale. The sampling technique used was snowball sampling. The population and sample in this study were active MSME players who used financial technology services in as many as 100 MSMEs in the Badung Regency. Data analysis using multiple linear regression with data presentation assisted by the SPSS 26 application. The results of this study indicate that financial technology has a positive and significant effect on business sustainability, financial literacy has a positive and significant impact on business sustainability, and financial inclusion has a positive and significant effect on the business sustainability of MSMEs in Badung Regency.
STUDYING THE EFFECT OF FINANCIAL LITERACY, FINTECH, AND INNOVATION CAPABILITY ON MSMEs PERFORMANCE: A STUDY OF MSMEs IN INDONESIA Pradnyani, Ni Luh Putu Sri Purnama; Setyawati, Amelia; Hadikusumo, Reina A.; Nishantha, Busige
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i1.725

Abstract

MSMEs are the backbone of the national economy, but many still face obstacles in financial management, access to funding, and innovation competitiveness. Therefore, understanding the factors that drive improved MSME performance is very important to support inclusive economic growth. This study aims to analyze the effect of financial literacy, utilization of financial technology (Fintech), and innovation capabilities on the performance of MSMEs in Indonesia. This study uses a quantitative approach using survey data collected from MSME actors in various regions and sectors in Indonesia. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the direct and indirect relationships between constructs. The results of the study indicate that the three independent variables have a positive and significant effect on MSME performance. This finding implies that increasing financial literacy, adoption of financial technology, and strengthening innovation are crucial in increasing the competitiveness and sustainability of MSMEs in the digital economy era. The government and other stakeholders are advised to develop integrated training programs and policy support that encourage the integration of technology and innovation in the MSME ecosystem. Thus, MSMEs in Indonesia can be more adaptive to market dynamics and contribute more optimally to national economic development.
The influence of implementing green accounting, material flow cost accounting and corporate social responsibility on financial performance Permatasari, Agnes Mega; Pradnyani, Ni Luh Putu Sri Purnama; Cahyadi, Luh Diah Citraresmi
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.44-55

Abstract

This research aims to examine the effect of implementing green accounting, material flow cost accounting and corporate social responsibility on company financial performance. The population in this study are companies in various industrial sectors in the textile and garment sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method with three criteria which resulted in 8 companies with 5 years of observation resulting in 40 samples that were worthy of observation. This research uses multiple regression analysis using the SPSS program. In this research, the green accounting variable is measured using the level of measurement method with a score of 0 if not disclosed, 1 if in narrative form, 2 if in image and narrative form, and 3 if in image, narrative and number form, material flow cost accounting variable using the MFCA cost flow matrix, the corporate social responsibility variable using the 2016 GRI Standard CSR disclosure and the financial performance variable using ROA. Based on the results of the analysis, it shows that the variables green accounting and material flow cost accounting have a positive effect on the company's financial performance, which means that when the company implements green accounting and material flow cost accounting well it will improve the company's financial performance. The corporate social responsibility variable has a negative effect on the financial performance of a company, which means that when a company implements corporate social responsibility it will reduce the company's financial performance because the resulting expense value will reduce the value of profits and reduce financial performance.
Pengaruh Penerapan E-Registration, E-Filling, dan E-Billing Perpajakan pada Tingkat Kepatuhan Wajib Pajak Pengusaha Kena Pajak Alexander, Yanika S.; Artaningrum, Rai Gina; Pradnyani, Ni Luh Putu Sri Purnama
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 3 No. 1 (2024): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v3i1.2913

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-registration, e-filling dan e-billing terhadap tingkat kepatuhan wajib pajak pengusaha kena pajak. Penelitian ini dilakukan pada KPP Pratama Badung Utara. Populasi dari penelitian ini adalah wajib pajak pengusaha kena pajak yang telah terdaftar di KPP Pratama Badung Utara dan sampel yang diambil sebanyak 100. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur dengan skala likert. Populasi dari penelitian ini adalah Wajib Pajak Pengusaha Kena Pajak di KPP Pratama Badung Utara. Metode penentuan sampel yang digunakan yaitu Insidental Sampling dan sampel yang diambil sebanyak 100 responden. Analisis data menggunakan regresi linear berganda dengan penyajian data dibantu SPSS 26. Berdasarkan hasil penelitian, diketahui bahwa e-registration memiliki pengaruh yang positif terhadap tingkat kepatuhan wajib pajak pengusaha kena pajak, e-filling memiliki pengaruh yang positif terhadap tingkat kepatuhan wajib pajak pengusaha kena pajak dan e-billing memiliki pengaruh yang positif terhadap tingkat kepatuhan wajib pajak pengusaha kena pajak. Saran yang dapat diberikan oleh peneliti adalah secara rutin memberikan sosialisasi mengenai tata cara penggunaan e-registration, e-filling, dan e-billing, memberikan infornasi yang jelas dan detail pada web site mengenai tata cara penggunaan e-registration, e-filling, dan e-billing dan selalu bersedia membantu wajib pajak apabila mengalami kesulitan dalam menggunakan e-registration, e-filling, dan e-billing.
Pengaruh Good Corporate Governance, Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Bili, Rosalian; Wasita, Putu Aristya Adi; Pradnyani, Ni Luh Putu Sri Purnama
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 3 No. 2 (2024): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v3i2.3228

Abstract

Pada penelitian ini Good Corporate Governance diukur dengan menggunakan variabel Kepemilikan Manajerial, Kepemilikan Institusional dan Komite Audit, variabel Profitabilitas diukur dengan proksi Return On Equity (ROE) dan Leverage diukur dengan proksi Debt to Equity Ratio (DER). Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Manajerial terhadap Nilai Perusahaan, mengetahui Kepemilikan Institusional terhadap Nilai Perusahaan, mengetahui Komite Audit terhadap Nilai Perusahaan, mengetahui pengaruh Profitabilitas terhadap Nilai Perusahaan serta mengetahui pengaruh dari Leverage terhadap Nilai Perusahaan pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Adapun metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder. Metode penentuan sampel menggunakan purposive sampling dengan kriteria penelitian dilakukan pada perusahaan manufaktur yang terdaftar di BEI, data eksterem/outlier perusahaan manufaktur, laporan keuangan perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2020-2022 yang tidak memiliki saham manajerial. diperoleh sebanyak 28 perusahaan. Pengumpulan data dalam penelitian ini adalah metode dokumentasi. Berdasarkan analisis diperoleh hasil bahwa kepemilikan manajerial tidak berpengaruh positif dan signifikan terhadap nilai perusahaan, kepemilikan institusional berpengaruh negatif dan signifikan terhadap nilai perusahaan, komite audit dan profitabilitas berpengaruh positif terhadap nilai perusahaan, serta Leverage tidak berpengaruh terhadap nilai perusahaan
Profitabilitas pada Koperasi Sedana Luwih Suryani, Anak Agung Ayu; Suriyantari, Eka Putri; Pradnyani, Ni Luh Putu Sri Purnama
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 3 No. 3 (2024): JAKADARA: JURNAL EKONOMI, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v3i3.3506

Abstract

Kinerja keuangan Koperasi Sedana Luwih dapat dinilai dengan menganalisis laporan keuangan. Untuk menunjukkan baik atau tidaknya keadaan keuangan Koperasi Sedana Luwih dapat dilakukan analisa salah satunya yaitu analisis rasio profitabilitas. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pada perusahaan Koperasi Sedana Luwih yang ditinjau melalui analisis rasio profitabilitas dengan menggunakan metode analisis deskriptif kuantitatif adalah suatu metode yang bertujuan untuk membuat gambar atau deskripstif tentang suatu keadaan secara objektif yang menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut serta penampilan dan hasilnya. Data dan informasi diperoleh dari Koperasi Sedana Luwih. Tahun 2020 – Tahun 2022 kondisi perusahaan yang ditinjau dari ROA dan ROE dikatagorikan kurang efisien karena berada dibawah standar rasio. ROA dan ROE Tahun 2020 sampai Tahun 2022 mengalami peningkatan dan penurunan rasio karena disebabkan adanya kenaikan dan penurunan SHU, pendapatan dan biaya.
Pengaruh E-Commerce dan Penggunaan Sistem Informasi Akuntansi terhadap Pengambilan Keputusan Berwirausaha (Studi Kasus pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomika Bisnis dan Humaniora Universitas Dhyana Pura) Witu, Maria Archiana Vianey; Pradnyani, Ni Luh Putu Sri Purnama; Cahyadi, Luh Diah Citra Resmi
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 3 No. 3 (2024): JAKADARA: JURNAL EKONOMI, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v3i3.3514

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-commerce dan penggunaan sistem informasi akuntansi terhadap pengambilan keputusan berwirausaha pada mahasiswa jurusan akuntansi fakultas Ekonomika Bisnis dan Humaniora universitas Dhyana Pura. Sampel terpilih sebanyak 46 responden dengan metode convenience sampling. Data penelitian ini diperoleh dari kuesioner (primer). Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, regresi linier berganda, hipotesis dan uji determinasi. Hasil analisis data dengan bantuan SPSS 25 menunjukan bahwa hasil uji hipotesis secaara persial (t- test) e-commerce (X1) dan penggunaan sistem informasi akuntansi (X2) berpengaruh terhadap pengambilan keputusan berwirausaha (Y). Berdasarkan hasil uji hipotesis simultan (F-test) nilai koefisien determinasi atau Adjusted R Aquare (R2) sebesar 0,613 atau 61,3% membuktikan bahwa variabel e-commerce dan penggunaan sistem informasi akuntansi seacra bersama-sama berpengaruh positif dan signifikan terhadap pengambilan keputusan berwirausaha.
Co-Authors Agustina Ira Puspa Damayanti Alexander, Yanika S. AMELIA SETYAWATI, AMELIA Anggraeni, Rebecca Dewi Artaninggrum, Rai Gina Aurelya Kristiani Yansion Bili, Rosalian Cahyadi, Luh Diah Citra Resmi Cahyadi, Luh Diah Citraresmi Cahyani, Sang Ayu Amanda Regina Christimulia Purnama Trimurthi Christimulia Purnama Trimurti Cornelis Tagu Bore Dewa Nyoman Badera Ditya Dewi, Ni Putu Tania Eka Putri Suryantari Elisabeth Bernadeta Goda ELISABETH MARDIANA ITO MOI Erviani , Ni Putu Erviani, Ni Putu Ganung, Maria Ofin Gusti Agung Mirah Arinda Hadikusumo, Reina A. I Gede Agus Widiyantara I Made Darmayasa I Made Dwi Wira Ardana I Wayan Sariarta Putra I WAYAN SUARJANA I Wayan Suartana Ida Bagus Putra Astika Jemimun, Elisabet Julio, I Kadek Kevin Kadek Stephanie Rosalina Sugiartama Kantar, Yohanes Kresensia Aprilia Sagun Langodai Lehan, Helenika Avelina Nona Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Gede Dinda Febriana Made Ananda Alvina Christy Made Yessi Puspitha Manuk, Rosalya Oktoviani Christyan Mario Kostadino Mere, Alfa Nanda Maratus Solikha Naro, Patricia Sandrikha Ni Kadek Intan Puspa Sari Ni Kadek Linda Aristiana Wandari Ni Kadek Raras Widiantari Ni Kadek Sanex Indrawati Cahyani Ni Kadek Suryanita Ni Komang Junianingsih Ni Komang Nilawati Astuti Ni Luh Putu Pradnya Dewi Ni Made Ari Puspita Yanti Ni Made Dewix Triska Yani Ni Made Resta Leonita Ni Nengah Lasmini Ni Putu Diah Sri Utami Ni Putu Erviani Ni Putu Intan Milania Ni Putu Rani Artha Mevia Dewi Ni Putu Yunika Tiffany Rachma Sari Nishantha, Busige Nyoman Putri Kartika Permatasari, Agnes Mega Permenas Djaha Pertiwi, Ni Putu Martha Aristya Pratista, Ni Made Mila Putri, Ni Putu Meisya Yohana Putu Aristya Adi Wasita Putu Chris Susanto Putu Wenny Saitri Rai Gina Artaninggrum Rai Gina Artaninggrum Rai Gina Artaningrum Rinawati, Ni Luh Putu Santika, Ni Putu Eni Seingo, Monika Paulina Sri Dewi Rambu Angelica Suriyantari, Eka Putri Suryani, Anak Agung Ayu Tamo Inya, Debiana Tangi, Venansia Eno Tuwo, Caroline Fernanda Utung, Maria Wilhelmina Wahyu Nusa Manika Wasista, I Gede Pande Eka Wasita, Putu Aristya Adi Widiyantara, I Gede Agus Witu, Maria Archiana Vianey Yoseph Dasilva Gandu Zogara, Ita Diana