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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Bumi Lestari JURNAL AKUNTANSI DAN AUDITING Kinerja JURNAL MANAJEMEN AGRIBISNIS Journal of Accounting and Investment WIDYA LAKSANA International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Jurnal Abdi Insani Indonesian Journal of Global Health research Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Business Management Suluh Pendidikan: Jurnal Ilmu-ilmu Pendidikan International Journal of Economics, Commerce, and Management E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Wayan Suartana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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STASIONERITAS DAN KOINTEGRASI NILAI PASAR, NILAI BUKU DAN RESIDUAL INCOME UNTUK MENENTUKAN NILAI PERUSAHAAN: PENGUJIAN MODEL OHLSON (1995) Suartana, I Wayan
KINERJA Vol 9, No 1 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.903

Abstract

This paper investigates the time-series properties of the Ohlson (1995) model and examines their implications for empirical studies thet use time-series data. Time-series properties that examined is stationarity and cointegration. Based on a sample of 16 firms with complete quarterly data from 1990 to 2001, we show that alternative hypothesis that market value, book value and residual income are stationarity most of the sample firms. More importantly, book value and residual income cointegrate market value for 69 percent of sample firms.Keywords: Measurement Perspective, Model Ohlson, Stationarity, Cointegration.
ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) Suartana, I Wayan; Ariyanto, Dodik
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.566 KB) | DOI: 10.14710/jaa.9.1.56-69

Abstract

Starting in 1984 Bali’s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“krama”), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL.Keywords:LPD, internal performance, balance scorecard and poverty
Resiliensi Bisnis Badan Usaha Milik Desa Pada Era Pandemi: Sebuah Pendekatan Studi Kasus I Wayan Suartana; Gerianta Wirawan Yasa; Ni Putu Wiwin Setyari; I Gusti Ayu Purnamawati
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 14 Nomor 2 Tahun 2020
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.156 KB) | DOI: 10.24843/MATRIK:JMBK.2020.v14.i02.p09

Abstract

Business resilience is a manifestation of how an economic structure can survive and adapt to the empowerment of BUMDesa. This study aims to create a model for institutional capacity building for the success of BUMDesa in Bali. There are 455 BUMDesa in Bali that are engaged in various productive sectors, so the approach used in this study is a combination of qualitative and quantitative approaches. The qualitative approach is a case study. The quantitative approach is descriptive by displaying statistical data in the form of trends. The sampling technique was carried out by quota. There are eight districts and one city in Bali. Each will be given a quota by conducting random sampling in each district/city. The results showed that the stimulus funds and business planning can be a resilience modle for BUMDes. These two prerequisites must be fulfilled for BUMDesa in Bali so that they can continue to exist and show their identity in the midst of the current economic situation and downturn.
AKUNTANSI LINGKUNGAN DAN TRIPLE BOTTOM LINE ACCOUNTING: PARADIGMA BARU AKUNTANSI BERNILAI TAMBAH I Wayan Suartana
Bumi Lestari Journal of Environment Vol 10 No 1 (2010)
Publisher : Environmental Research Center (PPLH) of Udayana University

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Abstract

Every organization is an open system that has interaction and synergy with society and people. Most corporate or organization operate in a social, economic, technological, and political/social change brings both opportunities and threats. However, there is interdependence between business, regulation, and society in the need of a stable environment with an educated workforce. The corporate objective and principles is not only creating profit, but also that have impact on society and environment. Corporate and organization can implement the integration among economic, social and environmental aspect with social responsibility and triple bottom line accounting (TBLA). TBLA item is social accounting, ecological accounting, and economic accounting.
STASIONERITAS DAN KOINTEGRASI NILAI PASAR, NILAI BUKU DAN RESIDUAL INCOME UNTUK MENENTUKAN NILAI PERUSAHAAN: PENGUJIAN MODEL OHLSON (1995) I Wayan Suartana
KINERJA Vol. 9 No. 1 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.903

Abstract

This paper investigates the time-series properties of the Ohlson (1995) model and examines their implications for empirical studies thet use time-series data. Time-series properties that examined is stationarity and cointegration. Based on a sample of 16 firms with complete quarterly data from 1990 to 2001, we show that alternative hypothesis that market value, book value and residual income are stationarity most of the sample firms. More importantly, book value and residual income cointegrate market value for 69 percent of sample firms.Keywords: Measurement Perspective, Model Ohlson, Stationarity, Cointegration.
Pengaruh Aktiva Tetap, Hutang Jangka Panjang, dan Modal terhadap Laba Bersih Perusahaan Agribisnis Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia IM. PASMA SUARTIKA; IW. SUARTANA; DWI PUTRA DARMAWAN
JURNAL MANAJEMEN AGRIBISNIS Vol. 1, No. 2, Oktober 2013
Publisher : Universitas Udayana

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Abstract

So far, the owners of capital are always keen to invest in the stock market, however not all companies listed on the stock exchange will have a big investor. This is partly due to price fluctuations, investors can also look at the future prospects of the company, does provide a substantial or not. As agribusiness companies listed on the Indonesia Stock Exchange Index 45 for LQ is still very slow progress compared to other companies, so investors are less keen to invest in the company, so the performance is rather low. The problem formulated in this study is a variable fixed assets, long-term debt and capital affect net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until the year 2010?. The variable is the most dominant effect on net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until the year 2010?. The purpose of this study was conducted to analyze and to determine the effect of variable fixed assets, long-term debt and equity to net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until 2010. And to determine the most dominant variable effect between fixed assets, long-term debt and equity to net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until 2010. Xi variables jointly influence the variables Y1 at 72.89%, which means that the fluctuations or variations amounted to 72.89% variable Y1 influenced or caused by variable Xi together, and the remaining 27.11% or (1 - R2 = 1-72 , 89%) were caused by other factors or other variables. Partially only 2 independent variables Xi which significantly affect the dependent variable Y1 fixed assets (X1) and capital (X3), and other independent variables Xi (loans) have not significant (p> 0.05) to the dependent variable Y1 free. This means that each additional 1.00 USD fixed assets (X1) will result in a decrease in net income (Y1) significantly by Rp 0.309, and any additional capital to Rp 1.00 (X3) will lead to an increase in net income (Y1) is real Rp 0.528. The independent variable X3 is the most dominant effect on the dependent variable Y1 with a value of 8.864 with a chance F-hitung 0.005 (very real). The two dominant variables are X1 F-hitung value of 47.541 with a chance of 0.000 (very real).
Membangun Strategi Operasi melalui Budaya Organisasi Berbasis Tri Hita Karana untuk Mencapai Keunggulan Bersaing Berkelanjutan: Kasus pada Lembaga Perkreditan Desa di Kabupaten Buleleng IGK. Adi Winata; Wayan Windia; I Wayan Suartana
JURNAL MANAJEMEN AGRIBISNIS Vol. 3 - No. 2 - Oktober 2015
Publisher : Universitas Udayana

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Abstract

In general, the agricultural sector is still the main economic activity of the rural communities in Bali. Agribusiness systems in Bali are required to have high competitiveness in an era of economic modern. LPD as supporting institutions in the field of agribusiness in rural areas also face a high level of competition. organizational culture THK-based and operation strategy LPD in Buleleng is a unique resource for creating a sustainable competitive advantage. The purpose of this study was to determine the influence of organizational culture and operating strategies for sustainable competitive advantage LPD Buleleng regency. The number of LPD in Buleleng is 126 LPD spread across nine districts. Then the number of samples and the respondents are 45 people chairman of 45 LPD. Methods of data analysis using SEM-based General Structured Component Analysis (GSCA). Organization culture-based Tri Hita Karana positive effect on the operating strategy of LPD in Buleleng. Organization culture-based Tri Hita Karana and operating strategy positive effect on the sustainable competitive advantage LPD in Buleleng. This shows that organizational culture based Tri Hita Karana and operating strategy is a source of sustainable competitive advantage LPD in Buleleng. Management need to develop a linking strategy LPD operation between systems and procedures with awig-awig. Awig-awig containing values of Tri Hita Karana, should be retained as the basis LPD operations. This may be the uniqueness of LPD in Buleleng, which is not owned by other financial institutions
Kinerja Keuangan sebagai Dasar Pengambilan Keputusan Investasi di Dhyana Pura Beach Resort Seminyak Kuta Badung NW. SURYATHI; DWI PUTRA DARMAWAN; W. SUARTANA
JURNAL MANAJEMEN AGRIBISNIS Vol. 1, No. 2, Oktober 2013
Publisher : Universitas Udayana

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Abstract

The owners of capital who invest in fixed assets, must pay quite a lot of attention to their decisions that they are going to make, not only in connection with buying a fixed asset but also in the next spending which required by fixed assets. The return of investment by the owners of capital can be predicted with the financial performance by using the analysis of ratio. The aims of this research are to find out and analyze the financial performance profiles of Dhyana Pura Beach Resort Seminyak Kuta Badung and the Department of Food and Beverage Dhyana Pura Beach Resort Seminyak Kuta Badung from 2006 to 2010, the appropriateness of investment decision that has been taking by Dhyana Pura Beach Resort Seminyak Kuta Badung, and also to find out the steps in making investment decision. Analysis methods used in this research is the analysis of qualitative and quantitative data. The investment decision that took by Dhyana Pura Beach Resort Seminyak Kuta Badung to invest was right, it can be seen from the result of calculation of payback period where this investment will return in a quite short time, which is in 1 year, 0.24 months, 7 days. On the other hand, based on the calculation of ne present value this investment gave positive value, which is Rp 342,689,038,985.00, with the assumptions of occupancy rates and index prices in normality. These decisions could be taken because of the financial performance of Dhyana Pura Beach Resort Seminyak Kuta Badung from 2006 to 2010 had a good performance, and also the performance of the Department of Food and Beverage Dhyana Pura Beach Resort Seminyak Kuta Badung from 2006 to 2010 showed that the ability of fulfilment all of the obligations either in a short term or in a long term.
Upaya Meningkatkan Kualitas Pertimbangan Audit Melalui Self_Review: Kasus Going Concern Perusahaan I Wayan Suartana
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.198

Abstract

This study examines self review as the debiasing mechanisms that can reduce the recency effect and improve judgment quality. Judgment quality is independent of outcomes. In an uncertain environment a bad outcome may result even though the judgment process is “good” in the sense that all relevant information is properly considered (Kennedy, 1993). Hogart and Einhorn (1992) propose and test a descriptive model of belief adjustment. They posit that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. One important prediction of the model is that order, in which a short series of complex, mixed evidence is evaluated, leads to a recency effect. Little research has been done on the issues of debiasing recency effect in an audit environment. Such research is necessary since the use of disproportional heuristic in decision making will lead towards an error.  The results show that self review mechanisms significantly reduces errors in the evaluation of going concern.
STRATEGI PENGEMBANGAN USAHATANI JAGUNG DI DESA MALIK TRANS KECAMATAN BUALEMO KABUPATEN BANGGAI I Wayan suartana; Made Antara; lien Damayanti
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 23, No 3 (2016)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.672 KB)

Abstract

The research aimed was to identify the strategy of corn agribusiness development in Bualemo sub district of Banggai Regency. It was a descriptive-qualitative research. Respondent samples were determined using a simply random sampling technique. Based on SWOT analysis, the strategy for the corn farming system development was S-T (Strength – Threats) strategy. The strategy recommended for the development of the corn farming system in Bualemo were (1) increasing corn production by means of applying plant cultivation technology; and (2) determining zonation of location for priority corn development. Programs needed to be addressed were (1) integrated corn pest control; (2) improving field officer competency; and (3) land suitability evaluation. Keywords: Corn Farming, Development Strategy, and SWOT Analysis.
Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Astuti, Ni Putu Ayu Purnama Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi DEWA GEDE WIRAMA Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Wayan Sri Kesuma Diah Anggreni DODIK ARIYANTO Dwi Marhaeni, I Gst Agung Ayu Nova DWI PUTRA DARMAWAN Ego, I Komang Eka Ardhani Sisdyani Errik Shofian Jaswadi Fransisca Pauliena Roslynwibowo Gayatri Gde Herry Sugiarto Asana Gede Juliarsa Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gde Ary Wirajaya I Gede Bayu Saputra I Gede Krisna Dwipa Jaya I Gede Nandya Oktora Panasea I Gusti Ayu Agung Meilinda Setia Dewi I Gusti Ayu Dwi Cahyanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Ketut Adi Winata I Ketut Jati I Ketut Sujana I Ketut Sujana I Ketut Surata I Ketut Suryanawa I Made Bagus Angga Marta Permana I Made Sudiana I Putu Gede Pande Setya Pratama I Putu Suarna Bumi I Putu Yoga Susmitha I Wayan Ramantha I WAYAN WINDIA Ida Ayu Diah Kencana Dewi Ida Bagus Angga Mardika Ida Bagus Putra Astika IGAM Asri Dwija P IM. PASMA SUARTIKA Ingrid Saraswati Bayusena Julianingsih, Sri Redjeki Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Kustiko, Wayan Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Marni Marni, Marni Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini Ni Komang Dela Yanti Ni Luh Made Sri Kusmira Ni Luh Nyoman Sherina Devi Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Sri Purnama Pradnyani Ni Made Dwi Ratnadi Ni Made Jeny Lestari Dewi Ni Made Ria Satyawati Ni Nengah Nari Utari Ni Putu Ayu Krisnawati Ni Putu Bella Ari Suwitri Ni Putu Desy Ratna Dewi Ni Putu Dewik Erina Ni Putu Ika Parianti Ni Putu Sri Harta Mimba Ni Putu Sundari Maheni Premaswari Ni Putu Wida Putri Damayanti Ni Putu Wiwin Setyari Ni Wayan Ayu Putri Ni Wayan Nonik Anggita NW. SURYATHI Nyoman Arya Adi Putra Oka Sri Indah Lestari Okayani, I Gusti Agung Diah Arishma Oktaviani, Yutri Putu Ayu Rara Anggani Putu Ayu Ratih Ardianti Putu Cintya Purnama Dewi PUTU NILA KRISNA DEWI Putu Peni Ulantari Putu Sukma Handayani Putu Wenny Saitri Putu Wenny Saitri Rosko Atmaja Saring Suhendro Sasanti, Elin Sekarini Tirtha Negari Simpen I Wayan Suasana, I GST A. KT. GD. Vemiyani, Ni Made Dhea Wawan Setiawan Yasa, I Made Putra Yudha, I Made Endra Kartika