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Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Trisnawati, Ni Luh De Erik; Dewi, Mertyani Sari; Aryawati, Ni Putu Ari
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26566

Abstract

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show  that  (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value  than other by investor.
FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK Kendri Nengah Sukendri; Ni Putu Ari Aryawati
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.110

Abstract

This study aims to determine the relationship and influence of profitability variables and capital structure on firm value toward BUMN's bank listed stated-owned enterprises 2014-2018 in Indonesia. The method of determining the sample is pooling data that examines the entire population and found as many as 4 companies using multiple linear regression with SPSS 23.0 analysis technique. Based on the results of the analysis found that profitability has a significant effect on firm value. Capital structure has no significant effect on firm value.
Kinerja Keuangan Memediasi Dana Perimbangan, Alokasi Belanja Daerah Pada Indeks Pembangunan Manuasia dan Pertumbuhan Ekonomi Ni Putu Ari Aryawati; I Putu Sudana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6301.819 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p04

Abstract

The aim of this study was to analyzes whether the fiscal balance transfer, regional allocation budget and regional financial performance directly affects the human development index and economic growth in the Regency / City throughout West Nusa Tenggara Province and indirect effect of fiscal balance transfer and regional allocation budget on human development index and economic growth with the financial performance as a mediating variable. Analysis of the data in this research used Partial Least Square (PLS) analysis. The results of the analysis show that there are positive affect between fiscal balance transfer and regional allocation budget on economic growth. Regional allocation budget has negative affect to HDI. Regional allocation budget influence partial mediation on human development index and economic growth with regional financial performance as a mediating variable.The result of this study, to maximize the HDI and economic growth of West Nusa Tenggara Province should consider the amount of fiscal balance transfer, regional allocation budget and regional financial performance because the variables are proven to affect HDI and economic growth of West Nusa Tenggara Province either directly or indirectly. Keywords: HDI, Economic Growth, Regional Financial Performance
Pengembangan Usaha Kerajinan Ingke Melalui Pelatihan Pemasaran Modern (E-Marketing) dan Pembentukan Kelompok Usaha I Gede Bayu Wijaya; I Made Ngurah Oka Mahardika; Ni Putu Ari Aryawati; Indah Suprabawati Kusuma Negara; Ni Nyoman Suli Asmara Yanti
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2022): November 2022
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v6i2.3974

Abstract

Ditengah pandemi covid-19, banyak pengrajin yang berhenti melakukan produksi karena kesulitan dalam melakukan pemasaran, sehingga pen­dapatan menjadi menurun. Melalui kegiatan pengabdian ini di pengrajin diberikan pelatihan dalam pemasaran yang diharapkan dapat menjadi solusi di tengah menghadapi covid-19. Metode yang digunakan dalam pengabdi­an ini adalah Participatory Rural Appraisal (PRA). Tahapan yang dilakukan sebelum kegiatan dilaksanakan berawal dari FGD, penentuan jadwal dan lokasi, penentuan peserta, pelaksanaan kegiatan dan evaluasi. Hasil pengabdian ini adalah terbentuknya kelompok usaha bersama pada pengrajin ingke. Hasil pengabdian ini juga memuat strategi yang dapat dilakukan oleh para pengrajin ingke dalam memasarkan produk kerajinan dengan pemanfaatan teknologi. Sebanyak 12 peserta atau sebesar 86 persen (%) pengrajin berhasil memasarkan produknya melalui media sosial yang dimiliki dan marketplace, dan berhasil membentuk sebuah kelompok usaha yang beranggotakan sebanyak 14 orang pengrajin.
Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Ni Luh De Erik Trisnawati; Mertyani Sari Dewi; Ni Putu Ari Aryawati
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26566

Abstract

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show  that  (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value  than other by investor.
Pengungkapan Corporate Social Responsibility Sebagai Bentuk Komunikasi Citra Perusahaan Ni Putu Ari Aryawati; I Ketut Putu Suardana
Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu Vol 3 No 2 (2021)
Publisher : Program Studi Magister S2 Ilmu Komunikasi Hindu Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sadharananikara.v3i2.340

Abstract

The aim of this study to examine the influence of corporate social responsibility disclosure as a legitimation of firm image at go public firm. Based on legitimacy theory, there is a possible corporate social responsibility disclosure as a maintain corporate image to community. The sample of this research is manufacturing company which are listed in Indonesia Stock Exchange (IDX) in 2018 – 2020. The result of this research shows that more detail and higher disclosure corporate social responsibility, the higher of corporate image. This result provides legistimation theory for support the environmental firm.
DIGITAL TOURISM: STRATEGI MENARIK WISATAWAN MILENIAL KE NTB Ni Putu Ari Aryawati
Jurnal Ilmiah Hospitality Vol 9 No 1: Juni 2020
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.86 KB) | DOI: 10.47492/jih.v9i1.34

Abstract

Pariwisata sampai saat ini masih masuk ke dalam lima sektor prioritas pembangunan Indonesia tahun 2018. Saat ini Era dunia telah berubah, perusahaan Digital merajai ekonomi dunia dengan konsep sharing economy-nya. Pariwisata Indonesia juga harus beradaptasi dan bertransformasi dengan era baru tersebut, maka lahirlah program kebijakan Digital Tourism. Banyaknya pengguna internet saat ini yang difasilitasi oleh Smartphone, melahirkan sebuah Generasi Milenial. Pasca bencana gempa bumi yang melanda Provinsi Nusa Tenggara Barat bulan Juli – Agustus 2018, menyebabkan kondisi pariwisata menjadi memprihatinkan. Selain menggunakan promosi secara konvensional, dilakukan pemanfaatan teknologi melalui video streaming dan sosial media serta melibatkan figur terkenal untuk mempromosikan Lombok dan mensosialisasikan bahwa Lombok sudah aman untuk dikunjungi. Wisatawan milenial lebih suka mencari pengalaman baru, unik, otentik dan personal. Mereka sangat percaya pada ulasan-ulasan wisata terutama pada media sosial. Generasi milenial adalah konsumen wisata yang sangat potensial. Usaha pariwisata/destinasi zaman now harus mengedepankan prinsip digital friendly, yaitu harus dapat memfasilitasi pengunjungnya dalam melakukan look, book, buy dan act dengan media digital.
ANALISIS PERILAKU ETIS AUDITOR DENGAN PERSPEKTIF FILOSOFI TRI KAYA PARISUDHA Ni Putu Ari Aryawati; Ni Made Chandri Aryawati; John Abraham Ziswan Suryosumunar; Dewa Oka Ayu Oki Astarini
Sophia Dharma: Jurnal Filsafat, Agama Hindu, dan Masyarakat Vol 4 No 2 (2021): SOPHIA DHARMA
Publisher : Program Studi Filsafat Agama Hindu IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.244 KB)

Abstract

This study examine the philosophy of tri kaya parisudha on auditor’s ethical behavior. Tri kaya parisudha is one of Hindu’s ethics philosophy on Sarasamuccaya Sloka 74-76. Ethics value on auditing world be a focus and must be regulated by a code of ethics. The research background by phenomenon of bribery cashes and added corruption list in Indonesia. Auditor’s code ethics be the fundamental for carry out the task of auditing process for force dilemma heave in sight on judgment and decision of audit result. Data collection by book study and interview to university’s internal auditor. The simultan results show that tri kaya philosophy has an ability on auditor’s ethical behavior. Parsial results are manacika parisudha has positive effect on auditor’s ethical behavior; wacika parisudha has positive effect on auditor’s ethical behavior; and kayika parisudha has positive effect on auditor’s ethical behavior. The moral and ethical values ​​contained encourage auditors to act in accordance with the code of ethics and auditing principles while maintaining their integrity. The dilemma that occurs when the auditor make a decision and statement becomes distorted after the individual adheres to the values ​​of the tri Kaya parisudha. Interconnection link from tri kaya parisudha be a ethical fundamental for thinking , speaking and acting.
KOMPARASI PRAKTIK GREEN ACCOUNTING PADA PERUSAHAAN DI INDONESIA: PERSPEKTIF PERUSAHAAN JASA DAN PERUSAHAAN DAGANG Novia Rizki; Victoria K. Priyambodo; Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.941

Abstract

This study aims to determine the similarities and differences betweenservice and trading companies' green accounting practices. PT BankMandiri (Persero) Tbk is used as a sample for service companies andPT Matahari Department Store Tbk is a sample for tradingcompanies. The method used descriptive comparative by comparingthe green accounting practices of the two companies disclosed in theirannual reports and sustainability reports. These two companies donot carry out production activities, but both provide quitecomprehensive environmental responsibilities. The two companiesrecycle waste, offer environmentally friendly products, reduce the useof plastic and paper, and work to reduce the negative effects ofgreenhouse gas emissions. The difference between the two lies inwhether or not a special team handles the environment and thedifferent components included in the details of environmentalmanagement costs.
PENGEMBANGAN STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK PENGADAAN DAN PEMBAYARAN MATERIAL PADA PERUSAHAAN KONSTRUKSI PT XYZ Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.943

Abstract

This study aims to create Standard Operating Procedures (SOP) forthe Procurement and Payment of Materials for PT XYZ, aconstruction services provider. The research method is qualitative anddescriptive, with data collected via interviews and observation.Interviews were conducted with the leadership (CEO) and employeesin five departments, namely: field (project), procurement(procurement), finance, cashier, and accounting. Then theobservation is done through direct observation. This researchproduced SOPs for material procurement and payment that weresuitable for PT XYZ.