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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Perpajakan Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Madaniya
Ni Made Ayu Dwijayanti
Politeknik Negeri Bali
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENGARUH TINGKAT PENGUNGKAPAN CSR PADA HUBUNGAN ANTARA KINERJA KEUANGAN DAN RETURN SAHAM Ni Made Ayu Dwijayanti; Made Gede Wirakusuma; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume 01.No.01.Tahun 2012.
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.554 KB)

Abstract

ABSTRAK Ketidakkonsistenan hasil penelitian mengenai pengaruh kinerja perusahaan yang diukur dengan ROA dan EVA terhadap return saham  mengindikasikan adanya variable interaksi yang berpengaruh yaitu pengungkapan CSR.Stakeholder theory menyatakan bahwa perusahaan memiliki salah satu satu tanggung jawab kepada stakeholder, dengan melakukan pengungkapan sosial. Pengungkapan CSR diharapkan dapat memberikan sinyal kepada pihak ekternal termasuk investor dalam meningkatkan citra perusahaan yang tercermin dengan peningkatan return saham. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2007 sampai tahun 2010. Pengaruh variabel interaksi diuji dengan Moderated Regression Analysis (MRA), dan uji beda koefisien regresi variabel. Hasil penelitian menunjukkan bahwa kinerja akuntansi ROA dan EVA secara parsial berpengaruh positif terhadap return saham. Sedangkan pengungkapan CSR tidak terbukti secara signifikan sebagai variabel interaksi pada hubungan antara ROA dengan return saham, maupun EVA dengan return saham. Hasil penelitian ini juga menunjukkan bahwa terdapat perbedaan yang signifikan antara pengukuran kinerja ROA dibandingkan EVA.   ABSTRACT The inconsistency of the results of research on the influence of corporate performance as measured by ROA and EVA to stock return indicates a variable interactions that influence the disclosure CSR.Stakeholder theory states that the company has one of the responsibilities to stakeholders, by doing social disclosure. CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by an increase in stock returns. The research was conducted at the Indonesia Stock Exchange in the year 2007 to 2010. Effect of interaction variables were tested with the Moderated Regression Analysis (MRA), and the regression coefficients of different test variables. The results showed that the performance of accounting ROA and EVA partially positive effect on stock returns. While the disclosure of CSR is not proven significantly as a variable in the relationship between ROA interaction with stock returns, or EVA with stock returns. The results of this study also showed that there are significant differences between ROA compared to EVA performance measurement.    
PENGARUH TINGKAT PENGUNGKAPAN CSR PADA HUBUNGAN ANTARA KINERJA KEUANGAN DAN RETURN SAHAM Ni Made Ayu Dwijayanti; Made Gede Wirakusuma; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume 01.No.01.Tahun 2012.
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.554 KB)

Abstract

ABSTRAK Ketidakkonsistenan hasil penelitian mengenai pengaruh kinerja perusahaan yang diukur dengan ROA dan EVA terhadap return saham  mengindikasikan adanya variable interaksi yang berpengaruh yaitu pengungkapan CSR.Stakeholder theory menyatakan bahwa perusahaan memiliki salah satu satu tanggung jawab kepada stakeholder, dengan melakukan pengungkapan sosial. Pengungkapan CSR diharapkan dapat memberikan sinyal kepada pihak ekternal termasuk investor dalam meningkatkan citra perusahaan yang tercermin dengan peningkatan return saham. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2007 sampai tahun 2010. Pengaruh variabel interaksi diuji dengan Moderated Regression Analysis (MRA), dan uji beda koefisien regresi variabel. Hasil penelitian menunjukkan bahwa kinerja akuntansi ROA dan EVA secara parsial berpengaruh positif terhadap return saham. Sedangkan pengungkapan CSR tidak terbukti secara signifikan sebagai variabel interaksi pada hubungan antara ROA dengan return saham, maupun EVA dengan return saham. Hasil penelitian ini juga menunjukkan bahwa terdapat perbedaan yang signifikan antara pengukuran kinerja ROA dibandingkan EVA.   ABSTRACT The inconsistency of the results of research on the influence of corporate performance as measured by ROA and EVA to stock return indicates a variable interactions that influence the disclosure CSR.Stakeholder theory states that the company has one of the responsibilities to stakeholders, by doing social disclosure. CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by an increase in stock returns. The research was conducted at the Indonesia Stock Exchange in the year 2007 to 2010. Effect of interaction variables were tested with the Moderated Regression Analysis (MRA), and the regression coefficients of different test variables. The results showed that the performance of accounting ROA and EVA partially positive effect on stock returns. While the disclosure of CSR is not proven significantly as a variable in the relationship between ROA interaction with stock returns, or EVA with stock returns. The results of this study also showed that there are significant differences between ROA compared to EVA performance measurement.    
Pengaruh Nilai Tukar dan Inflasi Terhadap Harga Saham Perbankan Pada Masa Pandemi COVID-19 Ni Made Ayu Dwijayanti
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2021): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v17i1.2351

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Nilai tukar dan Inflasi secara parsial dan simultan terhadap Harga Saham Perbankan pada masa Pandemi Covid-19. Teknik pengambilan sampling menggunakan teknik purposive sampling sehingga diperoleh populasi sebanyak 10 Bank dengan Asset terbesar di Indonesia. Model analisis penelitian adalah Analisis Regresi Linier Berganda dan teknik analisis Uji Koefisien Determinasi (R2), Uji Statistik F dan Uji Statistik t dengan bantuan program IBM SPSS 24.0. Hasil analisis statistik menunjukkan bahwa Nilai tukar secara parsial berpengaruh negatif signifikan terhadap harga saham dan inflasi secara parsial berpengaruh positif signifikan terhadap harga saham. Nilai tukar dan Inflasi secara simultan berpengaruh positif dan signifikan terhadap Harga Saham Perbankan pada masa Pandemi Covid-19.
Peningkatan Usaha Tedung Bali untuk Perangkat Upacara Yadnya di Mengwi Badung I Ketut Parnata; Ni Made Ayu Dwijayanti; I Made Sudana
Madaniya Vol. 3 No. 4 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.288

Abstract

Adat, budaya, tradisi, dan upakara keagamaannya merupakan beberapa ciri khas yang membuat masyarakat Hindu Bali dikenal. Diperlukan berbagai bentuk dan jenis produk sarana upakara dengan segala fungsinya untuk mendukung berbagai upakara yang diadakan masyarakat Hindu di Bali. Salah satu contoh sarana upakara keagamaan menjadi identitas budaya Hindu di Bali adalah Tedung. Tedung merupakan salah satu jenis sarana upakara keagamaan khususnya di Bali, memiliki beberapa bentuk, ukuran, warna, fungsi dan istilah yang beragam. Meningkatnya kebutuhan dan daya tarik terhadap tedung baik untuk masyarakat lokal maupun wisatawan membuka peluang untuk para pengrajin tedung dalam mengembangkan usaha serta kreativitas menciptakan karya baru yang lebih artistik dan menarik. Mitra pada kegiatan pemberdayaan masyarakat ini adalah Bapak I Putu Anom Kartana yang merupakan pemilik UKM Wahdar Tedung Bali yang beralamat di Br. Serangan, Mengwi, Badung. Permasalahan yang dihadapi mitra saat ini adalah masih menggunakan jasa pihak ketiga untuk menjahit kain tedung karena mesin jahit sudah tua serta lama waktu produksi karena terdapat mesin yang rusak serta pemasaran masih berpatokan secara offline Mengacu pada kendala yang dihadapi tersebut, maka akan dilakukan kegiatan pemberian alat bantu produksi berupa mesin jahit dan mesin bor sehingga produksi bisa dilakukan lebih cepat dan dikelola sepenuhnya oleh mitra serta pelatihan pembuatan dan penggunaan media sosial Instagram untuk pemesanan online. Hasil evaluasi menunjukkan bahwa adanya peningkatan kuantitas produksi hingga 50% dan peningkatan pemasaran 50%.
Pengaruh Literasi Keuangan terhadap Keputusan Investasi dengan Financial Technology Sebagai Pemediasi di Kota Denpasar Nyoman Angga Pradipa; Ketut Sinta Trisnadewi; Ni Made Ayu Dwijayanti
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

This study aims to determine the influence of other factors that can affect the relationship between financial literacy and investment decisions because there are many inconsistencies in the results of previous studies and in this study the mediating factor used is financial technology. This study uses a quantitative method with an associative approach. The respondents of this research are the millennial generation in the city of Denpasar. Data collection methods using questionnaires. Data is processed using the Smart PLS application. The update in this study is the use of financial technology as a mediating variable in explaining the research gap that occurred in previous studies. The results obtained are that financial literacy has no effect on investment decisions, financial literacy ad has a positive and significant effect on financial technology, and financial technology has a positive and significant effect on investment decisions. In this study it was also found that financial technology fully mediates the relationship between financial literacy and investment decisions.
ANALISIS POTENSI PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP LAYANAN OVER THE TOP (OTT) LUAR NEGERI DI INDONESIA Wayan Hesadijaya Utthavi; Luh Arik Chitta Wati; Ni Made Ayu Dwijayanti; Kadek Nita Sumiari
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.3497

Abstract

Digital evolution now affects almost all aspects of people’s lives. The emergence of products resulting from technological developments was responded to very positively by the community. One of them is digital-based entertainment, namely streaming services with a fairly high number of viewers. The positive direction of growth in digital entertainment consumption is trying to be linked to tax revenues, especially the type of VAT to see how much it contributes to the state. Digital entertainment that can be marketed around the world via a network called over the top initially poses a dilemma of collecting its contributions, so various strategies have been devised to solve this dilemma. Tracing the potential VAT revenue on digital entertainment consumption in Indonesia is the main object of this study. Research by the qualitative trying to probe deeper onto the ground of the VAT through the public interest in accessing digital entertainment. This study took advantage of the primary data of the views of experts in the field of taxation and supported secondary data. The results of this study indicate that the high interest of the public in using digital entertainment, which is indicated by the rapid growth of access to digital services in Indonesia, is a great potential for state revenues that can be collected through taxation. As a new source of income in the VAT type of tax sector, the use of digital entertainment in Indonesia can be optimized for VAT collection and deposit through the enactment of PMK No. 60/PMK.030/2022 and PER-12/PJ/2020. That has not been optimized in the field of supervision and the right to fulfill a sense of fairness for all taxpayers in Indonesia is a note and evaluation for authority taxation in their bid to the undertaking of duty calculated the contributions to digital providers foreign in Indonesia.
Implementation of Financial Inclusion and Digital Transformation In Msmes With Local Wisdom As Moderation Variables Ni Made Ayu Dwijayanti; Wayan Eny Mariani; Ni Made Mega Utami
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10555

Abstract

MSMEs have an important role for economic development and income distribution in Denpasar City. The problems that occur in MSMEs hinder performance and a development strategy is needed to increase competitiveness. The purpose of this study was to analyze the effect of financial inclusion and digital transformation on the performance of MSMEs in the fashion sector in Denpasar City. This study also uses Trikaya Parisuda’s local wisdom as a moderating variable in the relationship between financial inclusion and digital transformation on MSME performance. Local wisdom Tri Kaya Parisudha is used as a moderating variable because a person’s ethical behavior is influenced by moral and ethical values and cannot be separated from the influence of religion and culture. The method used in this research is associative quantitative. The subjects in this study were all MSME owners in the fashion sector in Denpasar City. Using the Slovin technique, 100 samples of MSMEs were obtained from 4 districts in Denpasar City The data used are primary data using a questionnaire instrument. Data were analyzed using the Moderate Regression Analysis (MRA) method. The results of this study indicate that financial inclusion has a positive effect on MSME performance, digital transformation has a positive effect on MSME Performance, Tri Kaya Parisudha is able to moderate the effect of financial inclusion and digital transformation on MSME performance
Perbandingan Metode Least Square Dengan Metode Moment Dalam Menyusun Anggaran Penjualan dan Implikasinya Terhadap Perencanaan Laba di UD Timbul Variasi Ni Made Ayu Dwijayanti; Ni Nengah Lasmini
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5094

Abstract

Forecast penjualan merupakan teknik yang digunakan untuk memproyeksikan penjualan di masa yang akan datang dengan menggunakan data historis. Penelitian ini dilakukan di UD Timbul Variasi bertujuan untuk mengetahui dan menganalisis perbandingan metode peramalan kuadrat terkecil dan metode momen serta menghitung standar kesalahan peramalan yang terjadi. Metode pengumpulan data menggunakan teknik wawancara dan observasi. Penelitian menunjukkan bahwa peramalan penjualan tahun 2023 berdasarkan metode momen lebih sesuai dengan penjualan aktual sebesar 2.873 dengan kesalahan Standard Forecasting sebesar 27,45. Selisih SKP sebesar 0,1 dianggap tidak material. Sehingga metode moment layak untuk diterapkan di perusahaan. Dengan menggunakan metode ini perusahaan dapat melihat seberapa besar target penjualan yang ingin dicapai pada periode yang akan datang dan mengetahui faktor-faktor penyebab perbedaan antara anggaran penjualan dengan realisasinya.
Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0 Ni Made Ayu Dwijayanti; I Wayan Karmana; Ketut Sinta Trisnadewi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2442

Abstract

This study aims to explore the readiness of Rose Madani MSMEs in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the relevance of preparing financial reports according to SAK EMKM standards in the Industrial Era 4.0. This study uses a qualitative descriptive approach where the readiness of Rose Madani MSMEs is assessed by 3 aspects, namely HR readiness, supporting applications, and MSME commitment. The results of the study indicate that Rose Madhani MSMEs are not ready to implement SAK EMKM. The low level of accounting understanding is an obstacle from the HR aspect, the absence of a digital application based on SAK EMKM is an obstacle from the infrastructure side, and the perception of MSME owners that consistent financial recording is not important in managing MSMEs is an aspect that causes low commitment to implementing SAK EMKM. The implementation of financial reports in accordance with SAK EMKM presents financial reports consisting of three components, namely financial position reports, several statistics, and financial report notes. Digitalization of MSME financial reports based on SAK EMKM can increase efficiency and reduce operational costs at Rose Madani MSMEs. Utilizing software in accordance with SAK EMKM standards in financial preparation can provide more accurate, effective, and efficient financial data and reports in accordance with applicable standards..
Co-Authors I Ketut Parnata I Made Sadha Suardikha I Made Sudana I Wayan Karmana Kadek Nita Sumiari Ketut Sinta Trisnadewi Luh Arik Chitta Wati Ni Made Mega Utami Ni Nengah Lasmini Nyoman Angga Pradipa Wayan Eny Mariani Wayan Hesadijaya Utthavi