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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal SOLMA AFEBI Accounting Review JMM (Jurnal Masyarakat Mandiri) Jurnal Equity Jurnal Abdimas Mandiri The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal EMA (Ekonomi Manajemen Akuntansi) Management and Sustainable Development Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Indonesian Community Journal JRABA Asian Journal of Community Services (AJCS) Makara Human Behavior Studies in Asia Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Asian Journal of Management Analytics CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Journal of Advanced Research in Social Sciences and Humanities E-JURNAL AKUNTANSI SENEMA Equity Atestasi : Jurnal Ilmiah Akuntansi
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Transportation Other

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PEMANFAATAN WEBSITE SEBAGAI STRATEGI PEMASARAN UNTUK MENINGKATKAN PENJUALAN USAHA MIKRO KECIL DAN MENENGAH Ni Putu Nita Anggraini; Ni Wayan Rustiarini; I Ketut Sassu Budi Satwam
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.12150

Abstract

Abstrak: Penggunaan teknologi menjadi faktor penting dalam strategi digital marketing UMKM, salah satunya adalah penggunaan website. Namun, hanya sedikit pemilik UMKM yang sudah familiar menggunakan website untuk mendukung penjualan produk, termasuk UMKM Jejukutan. Kegiatan pengabdian masyarakat ini bertujuan untuk memperluas pangsa pasar dan meningkatkan penjualan UMKM. Kegiatan ini sekaligus bertujuan untuk meningkatkan pengetahuan dan kompetensi pemilik UMKM dalam memanfaatkan iptek untuk proses pemasaran. Mitra kegiatan pengabdian ini adalah pemilik UMKM Jejukutan yang berjumlah satu orang. Pelaksanaan kegiatan pengabdian kepada masyarakat meliputi tiga tahapan, meliputi wawancara dan diskusi, perancangan dan pendampingan penggunaan website, serta kegiatan monitoring dan evaluasi. Hasil monitoring dan evaluasi menunjukkan bahwa penggunaan website secara efektif dapat meningkatkan penjualan produk UMKM pada setiap bulannya, yaitu rata-rata sebesar 8,29%. Abstract: The use of technology is an essential factor in the MSME digital marketing strategy, one of which is the use of the website. However, only a few MSME owners are familiar with using the website to support product sales, including Jejukutan MSME. This community service activity aims to expand market share and increase MSME sales. This activity simultaneously aims to increase the knowledge and competence of MSME owners in utilizing science and technology for the marketing process. The partners for this service activity are the owners of Jejukutan SMEs, which amount to one person. The implementation of community service activities includes three stages: interviews and discussions, designing and assisting website use, and monitoring and evaluation activities. The monitoring and evaluation results show that using the website effectively can increase sales of MSME products every month by an average of 8.29%.
Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable Ni Wayan Rustiarini; I Made Sudiartana
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.982 KB) | DOI: 10.24815/jdab.v8i2.20760

Abstract

This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. Using purposive method this study gathered data from 119 companies or 357 company-year observations. This study revealed that political connection has a negative effect on ETR. This finding indicates that the political connections may lead to nepotism practices with aim to reduce the corporate tax burden. The managerial ownership strengthens the negative relationship between political connection and ETR. However, institutional ownership weakens the negative relationship between political connection and ETR. Contrary to these two results, public ownership cannot moderate the political connection and ETR.
Pengelolaan Kewirausahaan Berbasis Digital pada UMKM Furniture Ni Wayan Rustiarini; Ni Putu Nita Anggraini
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.10741

Abstract

Background: Digitalization is essential in managing entrepreneurship and can increase time efficiency and work productivity. However, MSME owners have several challenges, such as limited knowledge and skills in implementing digitalization. This community partnership activity aims to increase partner empowerment by conducting three-dimensional product design and digital-based financial records. Method: Service is carried out at Tresna Woodcraft MSMEs involving two partners. The plans include surveys, interviews, discussions, consultations, science and technology substitution, training and mentoring, and monitoring and evaluation. Results: The monitoring and evaluation results showed an increase in the level of skills (92.86%) and knowledge (166.67%) of partners after attending SketchUp and Cash Book training. These results show that community partnership activities have been carried out effectively. Conclusion: This activity improves partners' skills in designing three-dimensional products. Digital financial records also help MSME owners make quick and accurate economic decisions.
Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali Ni Putu Shinta Dewi; Ni Komang Kris Muliartini; Ni Wayan Rustiarini
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.412

Abstract

This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment
Corporate Governance, Political Connections, and Earnings Management Ni Nyoman Iin Purnama Sari; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.469

Abstract

This study aims to examine the effect of corporate governance and political connection on earnings management. The corporate governance variable was reviewed using four proxies: bonus compensation, institutional ownership, independent commissioners, and financial expertise of audit committees. The study was conducted on 183 manufacturing companies on the Indonesian Stock Exchange for three research periods, namely 2017-2019. This study uses multiple linear regression to test the research hypotheses. The results prove that bonus compensation improves earnings management, while institutional ownership is proven to reduce earnings management. However, the other three variables, namely independent board of commissioners, financial expertise of audit committee, and political connections, do not affect earnings management practices.
Board of Directors and Financial Restatement: Evidence from The Two-Tier System Ni Wayan Rustiarini; Ni Putu Shinta Dewi; Ni Made Sunarsih
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.68995

Abstract

Purpose : This study investigates the role of the characteristics of the Board of Directors (BoD) on financial restatements. The characteristics are reviewed based on board tenure, board size, board independence, female board, foreign board member, board level education, board accounting expertise, and dual board position. Method : The research sample is a manufacturing company on the Indonesia Stock Exchange for 2017-2021. The analytical tool used is logistic regression. Findings : This study found that five board characteristics negatively affect financial restatements: board tenure, board size, board independence, female board, and board accounting expertise. On the other hand, a dual position has a positive effect on financial restatements. Meanwhile, foreign board and board education do not significantly affect financial restatements. Novelty : First, considering BoD as a decision maker in the company, board characteristics influence group dynamics in collaboration and communication to implement corporate governance. Second, studies that analyze the impact of executive boards on financial statements still need to be expanded, especially in Indonesia, which adheres to a two-tier system. Third, previous studies that examine the role of BoD and financial restatements have provided contradictory evidence, and many studies still need to prove the effectiveness of the BoDs’ characteristics on financial restatements. Keywords : Director; Female; Restatement
Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19 Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211394

Abstract

Pandemi COVID-19 mendatangkan dampak buruk pada seluruh sektor termasuk perekonomian. Kinerja perbankan menjadi terganggu akibat permasalahan-permasalah yang ditimbulkan dari pandemi COVID-19. Kondisi saat ini menuntut inovasi pada operasional perbankan untuk mengatasi permasalahan kinerja akibat pandemi. Modal intelektual merupakan sumber daya pengetahuan yang diharapkan dapat mengatasi masalah seperti saat ini. Penelitian ini bertujuan meneliti pengaruh modal intelektual pada kinerja perbankan pada masa sebelum dan saat pandemi. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Sampel pada penelitian ini adalah seluruh perbankan yang terdaftar pada Bursa Efek Indonesia. Teknik analisis yang dipergunakan adalah analisis regresi linear berganda dan odds ratio. Temuan penelitian ini adalah modal intelektual berpengaruh pada kinerja keuangan perbankan pada masa sebelum maupun setelah terjadinya pandemi Covid-19. Modal intelektual dapat memberikan kontribusi positif pada stabilitas kinerja keuangan.
Audit Committee and Audit Delay Dewi, Rai Ayu Santika Puspa; Sunarsih, Ni Made; Rustiarini, Ni Wayan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): 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.16.1.2024.139-149

Abstract

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.
PEMBERIAN PEMBELAJARAN BAHASA INGGRIS TAMBAHAN UNTUK SISWA SD DI DESA BONGKASA PERTIWI Marantika, I Made Yogi; Rustiarini, Ni Wayan; Budiantini, Ni Kadek Novita; Dewi, Putu Arya Pradnya
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 4 No. 2 (2023): Oktober 2023
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jadma.v4i2.7774

Abstract

Keberadaan desa wisata menuntut masyarakat desa untuk mampu mengikuti perkembangan desa. Masyarakat hendaknya memiliki kecakapan dalam bidang bahasa, khususnya Bahasa Inggris. Meskipun demikian, terdapat keterbatasan jumlah guru Bahasa Inggris dan minimnya fasilitas pendukung. Hal tersebut mendasari tim pelaksana untuk memberikan pembelajaran Bahasa Inggris tambahan untuk siswa kelas 4 di SD No. 1 dan 2 Bongkasa Pertiwi. Kegiatan evaluasi dilakukan menggunakan instrumen kuesioner pre-tes dan post-test dengan menyajikan 10 pertanyaan. Hasil evaluasi menunjukkan bahwa nilai rata-rata siswa pada tahap pre-test sebesar 18,88. Kemudian, nilai rata-rata siswa pada tahap post-test meningkat menjadi 94,44. Dengan demikian, dapat dikatakan bahwa program kerja ini telah efektif dilakukan.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan BUMDes Mandala Sari Rustiarini, Ni Wayan; Dewi, Ni Wayan Ratna Sari; Ariani, Ni Ciri Santi
Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/4wjax066

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan badan usaha yang didirikan menggunakan aset desa untuk menunjang perekonomian desa. Salah satu bentuk pertanggungjawaban atas pengelolaan aset adalah dengan menyajikan laporan keuangan yang akuntabel. Mitra kegiatan pengabdian ini adalah BUMDes Mandala Sari yang keterbatasan kompetensi karyawan dalam pencatatan transaksi keuangan, khususnya menggunakan aplikasi Microsoft Excel. Kondisi ini menyebabkan pengelola BUMDes belum dapat menyajikan laporan keuangan secara akurat. Kegiatan PkM ini bertujuan untuk meningkatkan pemahaman dan kompetensi karyawan BUMDes dalam pelaporan keuangan, dimulai dari pencatatan transaksi hingga penyajian laporan keuangan. Metode yang digunakan untuk mencapai tujuan kegiatan pengabdian tersebut, yaitu observasi dan wawancara, pelatihan, pendampingan, dan evaluasi. Hasil evaluasi menunjukkan adanya peningkatan pemahaman karyawan dalam penyusunan laporan keuangan, khususnya dalam penggunaan Microsoft Excel. Dengan demikian, program PkM ini efektif meningkatkan pemahaman dan kompetensi karyawan BUMDes dalam penyusunan laporan keuangan
Co-Authors A. A. Ketut Sudiana Agus Wahyudi Salasa Gama Ak. S.E. Desak Nyoman Sri Werastuti . Anik Yuesti Antari, Ni Komang Rahayu Ariani, Ni Ciri Santi Arwata, I Gusti Agung Bayudha Astakoni, I Made Purba Budanti, Ni Putu Lion Budiantini, Ni Kadek Novita Desak Ayu Sriary Bhegawati Dewi, Ni Kadek Cintya Dewi, Ni Nyoman Santi Dewi, Ni Wayan Ratna Sari Dewi, Putu Arya Pradnya Dewi, Rai Ayu Santika Puspa Febriyanti, Ni Luh Putu Tara Verjinia I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Listawan I Kadek Satria Nova I Ketut Sassu Budi Satwam I Ketut Setia Sapta I Made Legawa I Made Sudiana I Made Sudiartana, I Made I Made Yogi Marantika I Nyoman Kusuma Adnyana Mahaputra I Nyoman Kusuma Adnyana Mahaputra I Putu Tedi Pegas Pratama I Wayan Sujana Kadek Dego Nyampuh Wijaya Satria Sari Listya Dewi, Ni Kadek Luh Komang Merawati Made Ariandini, Ida Ayu Maria Sherly Ekayani Nahak Murti, Ni Putu Mita Ari Ni Kadek Lisnayanti Ni Kadek Lita Dwiyanti Ni Kadek Pini Ari Ni Komang Kris Muliartini Ni Luh Gede Novitasari Ni Luh Gede Novitasari Ni Luh Putu Noviyanti Ni Luh Putu Ratih Widyastuti Ni Made Satya Utami Ni Made Sunarsih Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Putu Angelie Divani Darma Putri Ni Putu Ayu Mirah Mariati Ni Putu Ika Candra Kirani Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yeni Astiti Ni Wayan Eka Purnami Asih Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putrawan, I Gusti Ngurah Putri, Ni Ketut Wahyu Putu Kepramareni Putu Risma Yunika Rismawati Sang Ayu Putu Darmayanti Sari, Ni Komang Santi Yullia Satwam, I Ketut Sassu Budi Srinita, Ni Wayan Tri Djoko Setyono Widyantari, Ida Ayu Putu Surya Yenny Verawati Yudistira Adnyana, Yudistira