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All Journal E-Jurnal Ekonomi Pembangunan Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of International Conference Proceedings Protection: Journal Of Land And Environmental Law Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Seminar Nasional Aplikasi Iptek (SINAPTEK) Values Jurnal Penelitian Pendidikan Indonesia SENEMA
I WAYAN SUARJANA
Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN RESTORAN DI KABUPATEN BANGLI Suarjana, I Wayan; Kartika, I Nengah
E-Jurnal Ekonomi Pembangunan Universitas Udayana Vol. 7, No. 3, Maret 2018 (pp. 381-619)
Publisher : E-Jurnal Ekonomi Pembangunan Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.683 KB)

Abstract

ABSTRAK Sumbangan terbesar PDRB Provinsi Bali adalah sektor penyediaan akomodasi dan makan minum, Kabupaten Bangli merupakan penyumbang PDRB sektor penyediaan makan dan minum yang terendah, serta memiliki jumlah restoran terendah diantara kabupaten/kota di Provinsi Bali. Keadaan pendapatan restoran di Kabupaten Bangli mengalami kondisi yang berfluktuatif. Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh dari kualitas pelayanan, promosi serta fasilitas dilihat dari pengaruh simultan serta pengaruh parsial terhadap pendapatan restoran di Kabupaten Bangli. Proses penelitian dilakukan dari pengumpulan data primer dengan metode kuantitatif yang berbentuk asosiatif. Metode asosiatif digunakan dalam menganalisi pengaruh kualitas pelayanan, promosi dan fasilitas terhadap pendapatan restoran di Kabupaten Bangli. Berdasarkan hasil penelitian dengan menggunakan aplikasi SPSS pengaruh simultan menunjukan hasil yang signifikan dari kualitas pelayanan, promosi serta fasilitas terhadap pendapatan restoran. Sedangkan pengaruh secara parsial promosi dan fasilitas berpengaruh signifikan sedangkan kualitas pelayanan tidak berpengaruh signifikan terhadap pendapatan restoran di Kabupaten Bangli. Kata kunci : Kualitas Pelayanan, Promosi, Fasilitas dan Pendapatan. ABSTRACT The biggest contribution GDP of Bali Province is the sector of accommodation and food and drink, Bangli Regency is the lowest contributor of GDP of food and drink sector, and has the lowest number of restaurants among regencies / cities in Bali Province. The state of restaurant income in Bangli Regency experienced a fluctuating condition. The purpose of this research is to find out the influence of service quality, promotion and facility seen from simultant influence and partial influence to restaurant income in Bangli Regency. The research process is done from primary data collection with quantitative method which formed associative. The associative method used in analyzing the influence of service quality, promotion and facility to restaurant income in Bangli Regency. Based on the result of research using SPSS application simultaneous influence showed significant result from service quality, promotion and facility to restaurant income. While the partial influence of promotion and facilities have a significant effect while the quality of service does not significantly affect the restaurant income in Bangli Regency. Keywords: Quality of Service, Promotion, Facilities and Income.
Pencatatan dan Pelaporan Akuntansi Keuangan Pada Home Industry Kain Tenun Endek Mastuli Sari Arta Suarjana, I Wayan; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.24928

Abstract

Laporan keuangan adalah suatu informasi mengenai posisi keuangan suatu perusahaan dalam keadaan baik atau buruk. Salah satu tujuan laporan keuangan adalah memberikan informasi mengenai perubahan posisi keuangan dalam perusahaan yang akan berguna untuk sebagian besar pemakai dalam pengambilan keputusan ekonomi, selain itu laporan keuangan juga menyangkut mengenai kinerja dan posisi keuangan. Tujuan dari penelitian ini adalah untuk mengetahui (1) Kendala yang dihadapi pengolahan industri rumahan Sari Arta dalam menyusun laporan keuangan, (2) Pencatatan dan Pelaporan Akuntansi Keuangan, dan (3) proses menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM). Metode penelitian yang digunakan dalam penelitian ini yaitu menggunakan kualitatif deskriptif dan pengambilan data dilakukan dengan cara observasi serta wawancara langsung kepada pemilik industri rumahan. Hasil penelitian ini yaitu : (1) Kendala-kendala yang dihadapi industri rumahan dalam menyusun laporan Keuangan karena kendala sosial, keterbatasan waktu, dan kurangnya pengetahuan, (2) pencatatan dan pelaporan akuntansi keuangan pada Home Industry masih sangat sederhana berupa kas masuk dan kas keluar, dan (3) Laporan keuangan berdasarkan SAK-EMKM berupa laporan posisi keuangan yang terdiri dari : total aset sebesar Rp 121.220.000, liabilitas sebesar Rp 950.000 dan ekuitas sebesar Rp 101.520.000, laporan laba rugi dengan laba sebesar Rp 18.750.000 dan catatan atas laporan keuangan.
THE EFFECT OF THE PROPORTION OF THE INDEPENDENT BOARD OF COMMISSIONERS, BOARD OF AUDIT COMMITTEES, MANAGERIAL OWNERSHIP AND FREE CASH FLOW ON FINANCIAL PERFORMANCE IN BANKED COMPANIES IN IDX IN 2015-2017 I WAYAN SUARJANA; NI PUTU ANDHIKA CANDRA DEVI
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.437

Abstract

The purpose of this study is (1) to determine the effect of the Independent Board of Commissioners Proportion on financial performance in banking companies listed on the Stock Exchange in 2015-2017, (2) to determine the influence of the Audit Committee on financial performance in banking companies listed on the IDX in 2015-2017, (3) to determine the effect of Managerial Ownership on financial performance of banking companies listed on the Stock Exchange in 2015-2017, (4) to determine the effect of Free Cash Flow on financial performance in banking companies listed on the IDX on year 2015-2017. The data needed in this study are financial statements and data on the implementation of Good Corporate Governance. The data is quantitative data obtained by analyzing data through measuring research variables with numbers and statistical procedures. The analysis technique used is multiple linear regression analysis. The sample in this study were 13 banking companies listed on the Indonesia Stock Exchange in 2015-2017. Determination of samples using purposive sampling method. The results showed that the variable proportion of independent board and audit committee had a positive effect on financial performance as indicated by their respective significance values of 0.05. However, managerial ownership and free cash flow variables have no influence on financial performance.
PENGARUH LINGKUNGAN KERJA, INSENTIF DAN REWARD TERHADAP MOTIVASI KERJA KARYAWAN PADA PT. TIARA INDAH ABADI Ni Putu Ariska Aprillyanti; I Wayan Suarjana; Bagus Nyoman Kusuma Putra
VALUES Vol. 3 No. 2 (2022): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

The progress of a company cannot be separated from its Human Resources. To ensure the achievement of goal alignment, organizational leaders are required to provide incentives, rewards and pay attention to the work environment as a reciprocal relationship between the organization and human resources. This study aims to determine the effect of the work environment, incentives and rewards on employee motivation at PT. Eternal Beautiful Tiara. This research was conducted at PT. Tiara Indah Abadi (Bali Branch) which is located at Jalan Gunung Agung No. 125 West Denpasar using a population and a sample of 50 employees. The sampling technique used in this research is the saturated sampling method or the census method. Data was collected through interviews, observations and questionnaires. The data analysis technique used in this study is multiple linear regression analysis which is processed using SPSS version 23 software. Based on the results of the analysis, this study shows that the work environment has a positive and significant effect on employee motivation at PT. Tiara Indah Abadi. Incentives have a positive and significant effect on employee motivation at PT. Tiara Indah Abadi. Reward has a positive and significant effect on employee motivation at PT. Tiara Indah Abadi.
PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY RATIO (STUDI PADA PERUSAHAAN GO PUBLIC SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2017-2019) Febriana Dwika Putri; I Wayan Sukadana; I Wayan Suarjana
VALUES Vol. 3 No. 2 (2022): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Return on Equity Ratio (ROE) in publicly listed companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange (IDX) for the 2017 period. -2019. The sample in this study were 10 property, real estate and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Determination of the sample using purposive sampling method. The analytical tool used is multiple regression analysis and hypothesis testing using t-test partially, F-test simultaneously with a level of significance of 5%. The results of the research to test the effect indicate that the variable Debt to Equity Ratio (DER) does not significantly affect the Return on Equity Ratio (ROE), the variable Net Profit Margin (NPM) has a significant positive effect on the Return on Equity Ratio (ROE) and the variable Debt to Equity Ratio (ROE). Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on the Return on Equity Ratio (ROE) in property, real estate and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period.
Forming an Optimal Portfolio with a Single Index Model: Empirical study on banking stocks in the LQ45 Index Suarjana, I Wayan; Surasmi, Ida Ayu
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 1 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.1.2024.88-95

Abstract

The aim of forming an optimal portfolio in this research is to determine the composition of the shares that form the portfolio. Apart from that, this research also aims to determine the expected return and risk of the portfolio being formed. The research sample is 5 banks included in the LQ45 Index. The data used is monthly stock prices. Data analysis uses a single index model, where the reference index is the Composite Stock Price Index on the Indonesian Stock Exchange. The results of the analysis found that there were shares of 4 banks that were included in the optimal portfolio. The proportion of each stock in the portfolio is as follows: Bank Mandiri 60.13%, Bank BRI 26.71%, Bank BCA 8.91%, and Bank BNI 4.25%. The portfolio formed is able to minimize risk compared to the shares that form the portfolio.
PENGARUH SUKU BUNGA, INFLASI, DAN NILAI TUKAR TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAPAT DI BEI TAHUN 2019-2022 Bastiana, Angela Aprilia; Gunadi, I Gusti Ngurah Bagus; Suarjana, I Wayan
VALUES Vol. 5 No. 3 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

The Share returns in five manufacturing companies experienced a decline. This is indicated by the stock returns obtained by the two companies which are not good, with a decrease in the percentage of stock returns which will influence investment decisions in this sector. This is due to a decline in banking company stock returns in 2021, one of which is caused by the decline in share prices. This research aims to determine the influence of interest rates, inflation and exchange rates on stock returns of banking companies listed on the IDX in 2019-2022. The location of this research was carried out at banking companies listed on the Indonesia Stock Exchange from 2019 to 2022. The data type used quantitative data and qualitative data. The data source uses secondary data sources. The population of this research is all banking companies listed on the Indonesia Stock Exchange from 2019 to 2022. The data collection method uses observation and documentation data. The data analysis technique uses multiple linear regression tests. The research results show that interest rates, inflation and exchange rates have no effect on stock returns.
ANALISIS PENGENDALIAN DAN PENAGIHAN PIUTANG DEPARTEMEN AKUNTANSI THE BANDHA HOTEL & SUITES Puspayani, Ni Made; Suarjana, I Wayan
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 7 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v7i.3582

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengendalian piutang hotel serta permasalahan yang terjadi dalam penagihan piutang pada The Bandha Hotel & Suites yang berkaitan dengan travel agent. Penelitian ini menggunakan pendekatan analisis kuantitatif. Data dalam laporan ini diperoleh berdasarkan hasil pengumpulan data dari obyek laporan. Hasil kegiatan Praktek Kerja Lapangan menunjukkan bahwa penerapan prosedur dalam penagihan piutang (Account Receivable) & pengendalian piutang di The Bandha Hotel & Suites sudah berjalan dengan cukup baik dan sudah sesuai Standar Operasional Perusahaan yang berlaku. Berdasarkan hasil penelitian tersebut maka sebaiknya perusahaan mampu untuk melakukan sosialisasi maupun pelatihan terhadap pihak finance dalam pengendalian piutang serta prosedur dalam penagihan piutang dan melakukan pelatihan terhadap departemen yang bersangkutan guna meningkatkan ketelitian. Hal ini bertujuan untuk mengurangi adanya kesalahan yang mungkin akan terjadi.
Analisis Pengaruh Penerapan Standar Akuntansi Keuangan Terhadap Kinerja Keuangan UMKM Pada Dinas Koperasi UMKM Kota Denpasar Inna, Ansetio; Suarjana, I Wayan
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 7 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v7i.3602

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Keuangan (SAK) terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) yang terdaftar di Dinas Koperasi UMKM Kota Denpasar. Dalam konteks ini, standar akuntansi keuangan diharapkan dapat meningkatkan kualitas pelaporan keuangan dan membantu dalam pengambilan keputusan yang lebih tepat. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif yang dikumpulkan melalui survei dan wawancara, serta dokumentasi dan analisis data menggunakan kualitatif deskriptif. Hasil dalam penelitian ini menunjukan bahwa Penerapan Standar akuntansi keuangan berpengaruh dalam kinerja keuangan UMKM di Dinas Koperasi kota Denpasar. Hal ini menunjukkan pentingnya peningkatan pemahaman dan implementasi Standar Akutansi Keuangan sebagai langkah strategis untuk memperkuat daya saing dan keberlanjutan usaha UMKM Kota Denpasar.
Analisis Sistem Akuntansi Perhotelan dalam Pengelolaan Kas pada Hotel Rama Residence Padma-Legian Dewi, Gusti Ayu Putri Pradnya; Suarjana, I Wayan
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 7 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v7i.3614

Abstract

Sistem akuntansi dalam pengelolaan kas hotel merupakan suatu komponen penting bagi keberlangsungan usaha (going concern), pengelolaan kas yang baik tergantung pada prosedur dalam penerimaan serta pengeluaran kas. Penelitian ini bertujuan untuk mengetahui bagaimana prosedur sistem penerimaan dan pengeluaran kas,fungsi yang terlibat,serta dokumen yang digunakan dalam sistem akuntansi pada Hotel Rama Residence Padma-Legian. Teknik analisis data menggunakan deskripsi kualitatif Pengumpulan data dilaksanakan dengan observasi, wawancara, literatur, serta dokumentasi. Data-data yang didapatkan dengan data premier dan data sekunder. Hasil penelitian menunjukkan bahwa sistem akuntansi penerimaan kas telah dilakukan secara efisien sesuai prosedur dengan adanya pemisahan tugas masing-masing struktur organisasi serta dokumen pendukung dapat dipertanggungjawabkan. Sistem akuntansi pengeluaran kas dikelola secara efektif dengan adanya pemisahan tugas adanya struktur organisasi, serta dokumen pendukung yang dapat dipertanggungjawabkan.
Co-Authors Agus Wahyudi Salasa Gama ARTANAYA, Wayan Artaninggrum, Rai Gina Bagus Nyoman Kusuma Putra Bastiana, Angela Aprilia Cahyadi, Luh Diah Citra Resmi Dewa Ayu Nila Cahyani Dewi, Gusti Ayu Putri Pradnya Eka Putri Suryantari Ersafiri, Klaudia Erviani , Ni Putu Erviani, Ni Putu Febriana Dwika Putri I Gusti Ngurah Bagus Gunadi I Kadek Ekayana Jaya I Made Aditya Mantara Putra I Nengah Kartika I Putu Mahesa Udayana Putra I Wayan Kartika Jaya Utama I Wayan Sukadana Inna, Ansetio Kusuma, I Nyoman Tri Lucy Sri Musmini Nahak, Desandro Ni Luh Putu Sri Purnama Pradnyani Ni Made Dita Ayu Mahayni NI PUTU ANDHIKA CANDRA DEVI Ni Putu Ariska Aprillyanti Ni Putu Evita Kumala Sari Puspayani, Ni Made Rai Gina Artaningrum Supriani, Komang Ayuk Surasmi, Ida Ayu Utami, Kadek Cipta Apti Wasita, Putu Aristya Adi Widnyani, Ni Made Wiryani, Made Yosua