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All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Martabe : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Al-Ikhlas Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics Development Research (IJEDR) Accounting Profession Journal (APAJI) Jurnal Ilmiah Satyagraha Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi SWARNA Dharma Jnana JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Akademi Akuntansi Indonesia Padang Ekuitas Jurnal Pnedidikan Ekonomi SENEMA JIMEKA
Gine Das Prena
Universitas Pendidikan Nasional
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Unit Cost Analysis of Haemodialysis Services By Activity Based Costing Approach as a Strategy For Increasing Hospital Profits Margina, Rista Agustin; Prena, Gine Das
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1193

Abstract

One of the catastrophic diseases that is the focus of health insurance financing is kidney failure. Haemodialysis is a type of kidney replacement therapy for chronic kidney disease using special equipment. One method of financing haemodialysis procedures is the National Health Insurance Program. Hospitals, as health service providers for JKN participants, have an interest in the INACBG rates. Based on the Regulation of the Minister of Health of the Republic of Indonesia Number 3 of 2023 concerning Health Service Tariff Standards in the Implementation of the Health Insurance Program, there are changes to tariffs for haemodialysis services. With the current tariff changes, single-use and re-use services are divided into two different tariffs. The research was conducted at Siloam Hospital Bali. The data taken is secondary data originating from the Financial Division of Siloam Hospital Bali, the Medical Records Department of Siloam Hospital Bali, and the Haemodialysis Department of Siloam Hospital Bali during the period January–April 2023. The data collected and the hypothesis formulated in this research will be tested using the MANOVA (Multivariate Analysis of Variance) test method, using SPSS software. The research results show that there is a significant difference in total costs for re-use and single-use haemodialysis services; there is a significant difference in the total INACBG rates per patient for re-use and single-use haemodialysis services and there is no significant difference in the difference between INACBG rates and total costs in re-use and single-use haemodialysis services.
PEMBERDAYAAN EKONOMI LOKAL MELALUI EDUKASI PENCATATAN KEUANGAN SEDERHANA UNTUK UMKM di PANTAI JERMAN, KUTA - BALI Widya Hadi Saputra, I Gusti Ngurah; Fredy Maradona, Agus; Das Prena, Gine; Lestara Permana, Gusi Putu; Linda Kusnita, Kadek
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 11 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i11.4614-4619

Abstract

Pengelolaan keuangan yang baik merupakan faktor penting dalam keberlangsungan dan pertumbuhan usaha mikro, kecil, dan menengah (UMKM). Namun, pelaku UMKM lokal di Pantai Jerman, Kuta, Bali, belum seluruhnya memiliki kesadaran dan keterampilan yang memadai dalam melakukan pencatatan keuangan sederhana. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran dan kemampuan komunitas UMKM lokal di Pantai Jerman dalam mengelola keuangan usaha mereka melalui pencatatan yang sistematis dan sederhana. Program ini mencakup pelatihan dan pendampingan yang dirancang untuk memberikan pengetahuan praktis mengenai pentingnya pencatatan keuangan, cara melakukan pencatatan yang benar, serta manfaat yang diperoleh dari pengelolaan keuangan yang baik. Hasil dari program ini menunjukkan adanya peningkatan kesadaran dan kemampuan para pelaku UMKM dalam mencatat dan mengelola keuangan usaha mereka, yang berdampak positif terhadap keberlanjutan dan pertumbuhan usaha mereka.
KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI: STRUKTUR MODAL DAN NILAI PERUSAHAAN Budiadnyani, Ni Putu; Dewi, Pande Putu R. Aprilyani; Prena, Gine Das
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31264

Abstract

A firm's market value is a vital measure that encapsulates its overall operational performance and appeals to investors. Optimizing the capital structure can enable companies to bolster their value proposition and appeal to investors. This study investigates the relationship between capital structure and firm value, with the potential for dividend policy to act as a moderating factor. Comprehending the interplay between these elements is crucial in shaping the company's capital decisions and their subsequent impact on enhancing its market value. The research was conducted online through the official website of the Indonesia Stock Exchange, focusing on all Consumer Goods Companies listed on the IDX from 2020 to 2022. Purposive sampling was used to determine the study's sample. The analysis employed linear regression and moderate regression analysis methods with the assistance of SPSS for Windows statistical application. The findings suggest that capital structure does not affect firm value. Interestingly, this result implies that dividend policy may diminish the impact of capital structure on firm value. These insights underscore the significance of aligning funding strategies with appropriate dividend policies to maximize firm value and appeal to investors.
PERILAKU KEUANGAN GENERASI MILENIAL DI KOTA DENPASAR : PENGARUH LITERASI KEUANGAN, ADOPSI FINTECH PAYMENT, IMPULSIVE BUYING DAN FINANCIAL SELF EFFICACY Ketut Tanti Kustina; Ni Putu Ayu Sulasmi; Putu Pande R. Aprilyani Dewi; Gine Das Prena
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.209-225

Abstract

This study aims to analyze the influence of several factors on the financial behavior of the millennial generation in Denpasar City. The variables focused on include financial literacy, fintech payment adoption, impulsive buying, and financial self-efficacy. The goal is to evaluate the impact of these variables on the financial behavior of the millennial generation in the city of Denpasar. With an emphasis on these factors, this study is expected to provide a deeper understanding of the contribution to the financial behavior patterns of the millennial generation, especially in the
Pengaruh Penerapan Sistem E-Filing, E-Billing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (Kpp) Pratama Denpasar Timur Ida Bagus Putra Pradnyana; Gine Das Prena
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.993.56-65

Abstract

The purpose of this study are: 1) to determine the effect of e-Filing System on Individual Taxpayer Compliance, 2) to determine the effect of e-Billing System on Individual Taxpayer Compliance, 3) to determine the effect of Tax Understanding on Taxpayer Compliance Private, 4) to determine the simultaneous effect of e-Filing, e-Billing and Tax Understanding System on Personal Taxpayer Compliance. The location of this research was at KPP Pratama Denpasar Timur. The sample in this study were 100 people. The sampling method used is incidental sampling. Analyzed using SPSS for Windows software. The results of the study found that: 1) e-filing has a positive and significant influence on the use of taxpayer compliance. Where E-filing has a t coefficient of 5.352 and a significance of 0.000, 2) e-billing has a positive and significant influence on the use of taxpayer compliance. Where E-billing has a t coefficient of 6.282 and a significance of 0.000, 3) understanding of taxpayers has a positive and significant influence on the use of taxpayer compliance. Where the understanding of taxpayers has a t coefficient of 4.375 and a significance of 0.000, 4) e-filing, e-billing and understanding of taxation together (simultaneously) have a significant positive effect on taxpayer compliance. Where e-filing, e-billing and tax understanding together (simultaneously) has an F coefficient of 263.499 and a significance of 0.000. Keywords: E-Filing; E-Billing; Taxpayer Compliance; Understanding Of Taxation Tujuan dari penelitian ini adalah: 1) untuk mengetahui pengaruh Sistem e-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi, 2) untuk mengetahui pengaruh Sistem e-Billing pada Kepatuhan Wajib Pajak Orang Pribadi, 3) untuk mengetahui pengaruh Pengertian Pajak pada Wajib Pajak Compliance Private, 4) untuk menentukan efek simultan dari Sistem e-Filing, e-Billing, dan Pengertian Pajak pada Kepatuhan Wajib Pajak Orang Pribadi. Lokasi penelitian ini adalah di KPP Pratama Denpasar Timur. Sampel dalam penelitian ini adalah 100 orang. Metode pengambilan sampel yang digunakan adalah insidental sampling. Menganalisis menggunakan SPSS untuk perangkat lunak Windows. Hasil penelitian menemukan bahwa: 1) e-filing memiliki pengaruh positif dan signifikan terhadap penggunaan kepatuhan wajib pajak. Dimana E-filing memiliki koefisien t sebesar 5,352 dan signifikansi 0,000, 2) e-billing memiliki pengaruh positif dan signifikan terhadap penggunaan kepatuhan wajib pajak. Dimana E-billing memiliki koefisien t 6,282 dan signifikansi 0,000, 3) pemahaman wajib pajak memiliki pengaruh positif dan signifikan pada penggunaan kepatuhan wajib pajak. Dimana pemahaman wajib pajak memiliki koefisien t sebesar 4.375 dan signifikansi 0.000, 4) e-filing, e-billing dan pemahaman perpajakan secara bersama-sama (simultan) memiliki efek positif yang signifikan terhadap kepatuhan wajib pajak. Dimana e-filing, e-billing, dan pemahaman pajak secara bersamaan (simultan) memiliki koefisien F sebesar 263,499 dan signifikansi 0,000. Kata Kunci: E-Filing, E-Billing, Pengertian Perpajakan, Kepatuhan Wajib Pajak Kata Kunci: E-Filing; E-Billing; Kepatuhan Wajib Pajak; Pengertian Perpajakan
Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi Gine Das Prena; I Wayan Angga Sudiartama
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 1 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.1.1578.30-34

Abstract

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi Gine Das Prena; I Gede Iwan Muliyawan
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.2.1955.131-142

Abstract

Penelitian dilakukan untuk menguji pengaruh kinerja keuangan yang diproksikan dengan ROA terhadap nilai perusahaan yang diproksikan dengan Tobin's Q dan menguji apakah Corporate Social Responsibility (CSR) mampu memoderasi hubungan antara kinerja keuangan dan nilai perusahaan. Pengumpulan data penelitian ini berasal dari publikasi yang diterbitkan di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017. Sampel dalam penelitian ini adalah perusahaan Manufaktur sesuai kriteria yang ditetapkan. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana dan regresi moderasi untuk mengetahui variabel dependen yang dipengaruhi oleh variabel independen dan pengujian hipotesis menggunakan statistik-t untuk menguji koefisien regresi parsial. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji heteroskedastisitas dan uji multikolinieritas. Selama periode observasi, data penelitian berdistribusi normal. Berdasarkan uji normalitas, uji heteroskedastisitas dan uji multikolinieritas tidak ditemukan variabel yang menyimpang dari uji asumsi klasik. Hal ini menunjukkan data yang tersedia telah memenuhi persyaratan dengan menggunakan model persamaan regresi sederhana dan regresi moderasi. Hasil penelitian ini menunjukkan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, artinya tinggi rendahnya rasio laba bersih terhadap total aset berimplikasi pada tinggi rendahnya nilai perusahaan. Begitu pula CSR yang mampu memoderasi kinerja keuangan terhadap nilai perusahaan, artinya pengungkapan CSR dapat memperkuat hubungan kinerja keuangan yang berimplikasi pada peningkatan nilai perusahaan.
Pengaruh Financial Knowledge, Locus of Control dan Financial Attitude Terhadap Keputusan Penganggaran Modal (Studi Kasus di Dinas Koperasi dan UMKM Provinsi Bali) gine das prena; Ni Made Listiyani Kartika
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.94-109

Abstract

Capital budgeting is a budget that includes a plan to acquire fixed assets in the form of land, buildings and items of capital equipment along with financial details. This budget can cover a considerable amount of time and the expenditure of funds includes large amounts. Budget receipts and expenditures require planning and control in order to achieve efficiency and effectiveness within government agencies so that capital budgeting decisions must be appropriate and in accordance with planned needs. In making a capital budgeting decision, it is measured by financial knowledge, self-control and financial attitudes possessed by employees in government agencies. The purpose of this study, the authors want to know about the effect of financial knowledge, self-control and financial attitudes on capital budgeting decisions. In this study, the location of the research was the Department of Cooperatives and SMEs in the Province of Bali with a sample of 35 respondents consisting of the Head of the Service and employees in each section. In determining the sample, the data collection method in this study is a purposive sampling method, which is based on predetermined criteria. The type of data used is quantitative data. The source of data in this study is primary data with questionnaires with data collection techniques using a Likers scale. The data analysis technique used is the classical assumption test, Descriptive Statistical Analysis, and multiple linear regression analysis. The results showed that financial knowledge, self-control and financial attitudes had a positive effect on capital budgeting decisions.
Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Pada Perbankan yang Terdaftar di BEI Gine Das Prena; Sri Kesuma Dewi Nareswari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.175-184

Abstract

The objective of current study was to investigate the influence of Allowance for Impairment Losses (CKPN), Operating Costs on Operating Income (BOPO) and Non-Performing Loans (NPL) on profitability in banks listed on IDX. The new policy standard which was effective in early 2021, the enactment of PSAK 71 which calculates CKPN using a new method as well as an increase in the BOPO and NPL ratios that affect bank profitability. There are 47 banking populations, using purposive sampling with criteria so that the number of samples is 40 banks from Q1 2020 to Q2 2021. The data source used is a secondary data source with a quantitative approach in the form of documentation techniques by collecting financial reports which are accessed through www.idx.co.id, www.ojk.go.id, or the website of each bank. Data was analyzed by using SPSS through multiple linear regression analysis approach. Empirical results thorugh partial analysis show that CKPN, BOPO and NPL each have a negative influence on profitability in banks. Furthermore, the results of the F test show that CKPN, BOPO and NPL both have a negative influence on banking profitability in banks
Pengaruh Kemudahan Penggunaan, Gaya Hidup, Persepsi Keamanan Dan Kepercayaan Terhadap Minat Menggunakan Shopeepay Gine Das Prena; Ni Kadek Sri Gayatri Dewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.2.2023.142-155

Abstract

Using digital wallets has become a lifestyle, especially for millennials. The existence of popular applications such as Shopee, Gojek, Traveloka, Grab, Ovo, Link Aja and Ruang Guru also makes the intensity of application use on smartphones increase. All of these applications require a fast and concise payment system. For this reason, the role of digital wallets is felt to be increasingly important today. The purpose of this study is to determine the effect of Ease of Use, Lifestyle, Security Perception and Trust on Public Interest in Using Shopeepay. The method that the author uses in this study is quantitative data method, then the data is processed with Multiple Linear Regression Analysis method using the help of SPSS version 22 for Windows. The sample used in this study was 100 samples of the millennial generation in the city of Denpasar through the distribution of questionnaires. Simultaneous or partial results of ease of use, lifestyle, perceived security, and trust have a positive influence on interest in using shopeepay.
Co-Authors A.A Kt Alit Supryadinata Anak Agung Ayu Astari Fana Anasthasia Marsha Baru Ayu Evitasari Ayu, I Gusti Bella Oktaviana Darma, I Putu Rai Putra Dewi, Ni Kadek Sri Gayatri Dewi, Pande Putu R. Aprilyani Dewi, Putu Purnama Fredy Maradona, Agus Gusi Putu Lestara Permana I Gede Cahyadi Putra I Gede Iwan Muliyawan I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ngurah Widya Hadi Saputra I Kadek Arya Wibawa Saputra I Nengah Wirsa I Putu Angga Purnamayanta I Wayan Angga Sudiartama Ida Ayu Nyoman Yuliastuti Ida Bagus Putra Pradnyana Kadek Linda Kusnita Karina , Ni Kadek Ketut Tanti Kustina Komang Ani Tri Cahyanti Krisnanda, Rama Adi Kusmawan, Reynaldi Mulyana Lailatul Fitria Luh Gede Putri Kusuma Pekerti Made Pradnya Susila Margina, Rista Agustin Millawati Milawati Ni Kadek Sri Gayatri Dewi Ni Luh Gde Novitasari Ni Made Listiyani Kartika Ni Putu Ayu Riskiani Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Diah Sinthia Dewi Ni Putu Ega Yulianti Utami Pertiwi, Ni Made Marlynia Sukma Puhantania Putuhena Putri, Ni Putu Pradnya Sugiantari Putu Deviyanti Putri Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Sri Arta Jaya Kusuma Putu Viona Prameswari Dewi Putu, Ni Luh Rai Mita Rosita Dewi, Kadek Rama Adi Krisnanda Reynaldi Mulyana Kusmawan Santika, Kadek Sinta Septiani, Ni Kadek Ayu Putri Sri Kesuma Dewi Nareswari Supryadinata, A.A Kt Alit Susila, Made Pradnya Utari, I Gusti Ayu Diah Wangi Fitriani