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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 BERNAS: Jurnal Pengabdian Kepada Masyarakat 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 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 Mathematics Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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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.
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
Penerapan Service Excellence dalam Pelayanan pada LPD Desa Adat Kukuh Murti, Ni Putu Mita Ari; Primadona, Ida Ayu Lidya; Anggraini, Ni Putu Nita; Kepramareni, Putu; Rustiarini, Ni Wayan
Jurnal Abdimas Mandiri Vol. 8 No. 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i2.4386

Abstract

Era ekonomi digital memberikan tantangan bagi lembaga keuangan untuk memberikan pelayanan prima kepada pelanggan. Service excellence merupakan suatu keharusan bagi organisasi jasa, terutama di era ekonomi digital.  Lembaga Perkreditan Desa (LPD) merupakan lembaga keuangan mikro di Provinsi Bali yang perlu menerapkan service excellence kepada nasabah. Meskipun demikian, salah satu permasalahan yang dihadapi adalah masih rendahnya kompetensi pegawai LPD sehingga belum mampu memberikan pelayanan prima kepada nasabah. Oleh karena itu, perlu dilakukan program capacity building berupa pelatihan praktik service excellence untuk meningkatkan kualitas dan profesionalitas pegawai LPD. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pegawai LPD, khususnya dalam pemberian layanan prima. Program pengabdian kepada masyarakat dilakukan di LPD Desa Adat Kukuh yang berlokasi di Desa Kukuh, Kecamatan Marga, Kabupaten Tabanan. Kegiatan diikuti oleh seluruh pegawai LPD Desa Adat Kukuh. Metode pelaksanaan meliputi empat tahapan, yaitu observasi, penyuluhan, pelatihan, dan evaluasi. Hasil penilaian menggunakan pre-test dan post-test menunjukkan adanya peningkatan kompetensi peserta pelatihan service excellence sebesar 7.67%. Hasil ini mengisyaratkan bahwa kegiatan pengabdian kepada masyarakat telah berjalan secara efektif. Kegiatan pengabdian ini berkontribusi untuk meningkatkan kompetensi pegawai dan kinerja LPD dalam memberikan pelayanan di sektor keuangan. Hasil kegiatan mengimplikasikan bahwa pengelola LPD hendaknya senantiasa untuk melakukan pelatihan service excellence secara berkala dalam upaya untuk meningkatkan daya saing LPD dengan lembaga keuangan mikro lainnya.
Penerapan Prinsip 5C dalam Pemberian Kredit di Lembaga Perkreditan Desa: Studi Kasus Desa Adat Kukuh Kadek Dego Nyampuh Wijaya Satria Sari; I Nyoman Kusuma Adnyana Mahaputra; Anik Yuesti; Ni Putu Ayu Mirah Mariati; Ni Wayan Rustiarini
I-Com: Indonesian Community Journal Vol 4 No 3 (2024): I-Com: Indonesian Community Journal (September 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i3.5295

Abstract

Village Credit Institution (LPD) is a microfinance institution that plays an important role in driving the people's economy in Bali Province. Non-performing loans are one of the biggest challenges LPDs face, including LPD Desa Adat Kukuh. Therefore, the community service activity to solve the LPD problems is credit analysis training using the 5C principle, including character, capacity, capital, collateral, and condition. This activity aims to improve the competence of LPD employee resources, especially related to applying 5C analysis in providing credit. This community service activity was conducted at the LPD of Desa Adat Kukuh, Marga District, Tabanan Regency. The implementation of the activity used interview, training, and evaluation methods. The evaluation of the effectiveness of the community service activity showed an increase in participant competence of 8.73%. This figure indicates that this training benefits LPD Desa Adat Kukuh employees by strengthening the application of the 5C principle in providing credit to debtors at LPD Desa Adat Kukuh.
The Determinants of Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange Bhegawati, Desak Ayu Sriary; Rustiarini, Ni Wayan; Widyantari, Ida Ayu Putu Surya; Made Ariandini, Ida Ayu; Listya Dewi, Ni Kadek
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3447

Abstract

Benefit control is an issue in an association that begins from the fighting of the importance between the proprietor and the director. Powerless oversight and following withinside the association will simplify it for supervisors to play out the income control. In this manner, an organization administration system is needed to regulate the acts of profit control. This investigation focuses to check and accomplish observational verification of the effect of organization length, institutional possession, fair-minded officials, and the leading group of directors on profit control. The general population on this examination are creation organizations listed at the Indonesia Stock Exchange withinside the 2021-2023 period. Assurance of the example of the utilization of purposive inspecting approach and got upwards of 42 examples of creating organizations. The old-style presumption investigation, the integrity of the sound investigation, and more than one direct relapse assessment are the reality evaluation methods used. The effects confirmed that fair magistrates, a leading body of managers, and changeable institutional possession had little bearing on profit control. Organizational length and review of advisory group characteristics afterward have a horrifying impact on income control.
Co-Authors A. A. Ketut Sudiana Agus Wahyudi Salasa Gama Ak. S.E. Desak Nyoman Sri Werastuti . Alve, Joel Arante 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 Agus Juliantara 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 Ituriaga, Christian Angelo B. Kadek Dego Nyampuh Wijaya Satria Sari Listya Dewi, Ni Kadek Luh Komang Merawati Made Ariandini, Ida Ayu Madrigal, Dennis Villasor Maria Sherly Ekayani Nahak Menes, Carmen C. 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 Nopita Wati Ni Made Satya Utami Ni Made Sunarsih Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Nyoman Wahyu Udayani Ni Nyoman Wahyu Udayani 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 Nyoman Utari Vipriyanti Praptayani, Luh Anggie Deasy Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putrawan, I Gusti Ngurah Putri, Ni Ketut Wahyu Putu Cita Ayu Putu Kepramareni Putu Risma Yunika Rai Ayu Santika Puspa Dewi Rismawati Sang Ayu Putu Darmayanti Sari, Ni Komang Santi Yullia Satwam, I Ketut Sassu Budi Setiawati, I Gusti Ayu Ety Srinita, Ni Wayan Tri Djoko Setyono Wati, Ni Made Nopita Widyantari, Ida Ayu Putu Surya Yenny Verawati Yudistira Adnyana, Yudistira