Articles
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Manajemen Laba Pada Perusahaan Manufaktur ]]>
<![CDATA[Ni Made Rianita]]>
<![CDATA[ ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Satya Dharma ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine the effect of firm size, profitability, and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample of this study were 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method of data collection was carried out using a study of documentation obtained from the website www.idx.co.id. The data analysis method used is multiple regression analysis. The results show that: (1) company size has a significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a Significance value (Sig) of the company size variable < 0.05 (0.031 < 0, 05), profitability has a significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a significance value (Sig) of the profitability variable < 0.05 (0.000 < 0.05), leverage has a significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a significance value (Sig) of the leverage variable < 0.05 (0.021 < 0.05), and company size, profitability, and leverage simultaneously have an effect on significant to earnings management with a significance value (Sig) < 0.05 (0.000 < 0.05).]]>
<![CDATA[PENGARUH IOS PADA NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Ni Made Wulan Sari Sanjaya]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 3 No 1: Juni 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jia.v3i1.16627
<![CDATA[ABSTRAKPenelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value]]>
<![CDATA[The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency ]]>
<![CDATA[Ni Luh Putu Eka Yudi Prastiwi]]>;
<![CDATA[Luh Kartika Ningsih]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ International Journal of Social Science and Business Vol. 2 No. 4 (2018): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/ijssb.v2i4.16339
<![CDATA[The purpose of this study was to determine the effect of Skill Employment based Tri Kaya Parisudha, Affective Commitment, Reward Management toward the Employee Performance. This research was explanatory with the form of causality between variables. The number of samples in this study were 51 respondents selected based on the Stratified Random Sampling method. The data analysis technique used in this study was the structural equation model (Structural Equation Modeling-SEM) based on variance or Component based SEM with the SmartPLS 3.0 analysis tool. The conclusion of this study was Strategic Human Resource Practice based Tri Kaya Parisudha can be applied in the Village Financial Institution Buleleng Regency to improve the Employee Performance of Village Financial Institution in Buleleng Regency]]>
<![CDATA[Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Ni Made Rianita]]>;
<![CDATA[Riana Dewi Kartika]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/ijssb.v4i3.28288
<![CDATA[Bad credit must still be saved to reduce the amount of losses and keep BUMDes afloat. The purpose of this research is to analyze the internal control capabilities with local wisdom of menyama braya as a bad loans saving effort. The research population is all bumdes active in Buleleng Regency. The sampling in this study used random sampling techniques so that 92 observational data were obtained. The data analysis technique used in this study is sem component based analysis method, Partial Least Square (PLS). Based on the results of the coefficient path, the influence of the internal control system on the bad credit saving strategy is significant which is shown with a value of T statistics of “1.96” which is 2,890 or p-values is significant < 0.05. Cultural Moderation between the relationship of the internal control system to the bad credit saving strategy shows a static T value of 2,637 greater than 1.96 with a p-values value of <0.05). The results showed that internal control systems had a positive effect on bad loans saving strategies. And the culture of menyama braya moderates the relationship between internal control systems and bad credit saving strategies. BUMDes who are obedient in their internal control system, then based on acting using the concept of menyama braya culture, turned out to be an effective force in the efforts to save bad loans that occurred.]]>
<![CDATA[Digital-based Performance Management Concept Within an Effort to Improve Employee Performance BUMDes During the Covid-19 Pandemic ]]>
<![CDATA[Putu Agus Adnyana]]>;
<![CDATA[Ni Made Rianita]]>;
<![CDATA[Ni Luh Sri Kasih]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 2 (2021): May ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/ijssb.v5i2.33137
<![CDATA[During the Covid-19 pandemic, many businesses or organizations complained because of the decrease in revenue turnover of the organization or its company, in addition, with the implementation of Work from Home (WFH) by the government while hampering employee performance in terms of serving or improving productivity. The purpose of this research is to know the performance of employees through the concept of work management and digitization as the main key to improving the performance of BUMDes employees in Buleleng Regency. The concept of performance management is the employee's activity and the employee's work is in line with the organization's objectives. This contributing to improve the performance of BUMDes. The research population is all BUMDes active in Buleleng Regency. Sampling in this study using random sampling techniques. The data analysis technique used in this study is Component based SEM analysis method, Partial Least Square (PLS). The results showed that the concept of Work Management has an effect on digitalization and employee performance. by increasing employee performance, then BUMDes will contribute better in service and increase the village's original income (PAD) so as to achieve the vision of BUMDes mission in the village in Buleleng Regency, BUMDes can maintain the coexistence and maximize performance during the pandemic covid-19 at the BUMDes to be able to explore and develop the economic potentials of the village, increase (PAD) and provide the best service in meeting the economic needs of the village community.]]>
<![CDATA[Peningkatan Motivasi Belajar Berbasis Spiritual Terhadap Hasil Belajar Mahasiswa ]]>
<![CDATA[Ni Made Rianita]]>;
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Putu Eka Nopiyani]]>
<![CDATA[ Mimbar Ilmu Vol. 25 No. 3 (2020): Desember ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/mi.v25i3.28312
<![CDATA[Rendahnya hasil belajar Bahasa Inggris pada mahasiswa disebabkan karena kurangnya motivasi mahasiswa dalam belajar. Selain itu tidak adanya peningkatan hasil belajar Bahasa Inggris yang telah didapatkan dari jenjang sekolah dasar hingga perguruan tinggi. Tujuan penelitian ini adalah untuk menganalisis pengaruh motivasi belajar berbasis spiritual terhadap hasil belajar mahasiswa. Jenis penelitian ini adalah kuantitatif. Metode penelitian yang digunakan adalah eksplanasi asosiatif yang menguji hubungan antar variabel. Metode pengumpulan data yang digunakan adalah kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah Component based SEM, Partial Least Square (PLS). Jumlah populasi dalam penelitian adalah 887. Sampel yang digunakan dalam penelitian ini berjumlah 130. Teknik yang digunakan dalam pengambilan sampal adalah Stratified Random Sampling. Hasil penelitian menunjukan bahwa motivasi belajar berbasis spiritual berpengaruh positif dan signifikan terhadap peningkatan hasil belajar mahasiswa yaitu ditunjukan dengan nilai T statistics >1.96 yaitu 19,359 atau p-values adalah signifikan < 0.05. Dengan adanya dorongan atau motivasi dalam pembelajaran, mahasiswa mampu meningkatkan nilai akademisnya. Kesimpulan dalam penelitian ini adalah peningkatan motivasi belajar berbasis spiritual mampu mempengaruhi hasil belajar mahasiswa.]]>
<![CDATA[Pelestarian Kerajinan Tangan Tenun Songket Sutra Weaving Center Songket Sutra Poni’s Desa Jinengdalem ]]>
<![CDATA[Luh Kartika Ningsih]]>;
<![CDATA[Ni Made Rianita]]>;
<![CDATA[Komang Puspawati]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 3 (2021): Community Engagement and Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/ceej.v2i3.323
<![CDATA[Kerajinan tangan menjadi salah satu warisan budaya yang harus tetap dilestarikan keberadannya. Salah satu diantaranya kerajinan tangan tenun songket. Keberadaanya saat ini mulai mengkhawatirkan karena minat penerus tidak berbanding lurus dengan kondisi saat ini. Tujuan dari kegiatan ini adalah melestarikan kerajinan tangan tenun songket melalui pengembangan sumber daya manusia dan pemasaran terhadap produk yang dihasilkan. Menumbuhkan minat para generasi muda sebagai penerus warisan budaya sekaligus menumbuhkan jiwa kewirausahaan dengan cara memberikan pemahaman serta memberikan penjelasan tentang proses pemasaran produk melalui internet marketing. Manfaat yang dapat dirasakan oleh mitra adalah dapat menambah wawasan tentang pengelolaan sumber daya manusia serta pemahaman tentang pemasaran produk melalui internet marketing untuk perluasan pasar. Keywords: Pelestarian kerajinan tangan, UMKM, Kewirausahaan]]>
<![CDATA[Adaptive Selling, Personal Selling, and Selling Experience on the Service Personnel Performance ]]>
<![CDATA[Ni Made Rianita]]>
<![CDATA[ International Journal of Social Science and Business Vol. 6 No. 3 (2022): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/ijssb.v6i3.40840
<![CDATA[The number of complaints from service users who repeatedly come to PT.POS (Persero) Singaraja Branch shows the low performance of service officers of PT. POS (Persero) Singaraja Branch can build a bad image at the Post Office. Vice versa, the higher the performance of the service officers of PT POS (Persero) Singaraja Branch was given, it can be added value for the Post Office. In this case, service users will be satisfied with the services provided by the Post Office. This study aims to analyze the effect of Adaptive Selling, Personal Selling, Selling Experience, and Service Personnel Performance at PT. Pos (Persero) Singaraja Branch. This research was conducted using a quantitative method (questionnaire) with a sample of 42 respondents. The data analysis technique used in this research is Structural Equation Modeling (SEM) with Partial Least Square (PLS). Based on the data of the coefficient of determination, the value of the R-Square analysis on the Performance of Manpower Services is 96.7%. The performance produced by PT. POS (Persero) Singaraja Branch is the result of the work of a group of people at the post office, both the service personnel of PT. POS (Persero) Singaraja Branch can provide customer satisfaction, increasing customer retention. It can be said that the increase in Adaptive Selling means the better the performance of the service personnel, the better the service performance, the better the selling experience, and the better the performance of the service personnel.]]>
<![CDATA[PERANCANGAN SISTEM PELAPORAN KEUANGAN SEDERHANA PADA ORGANISASI NIRLABA ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Ni Komang Sukreni]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[STEKOM PRESS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51903/e-bisnis.v15i2.825
<![CDATA[This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.]]>
<![CDATA[The Effect Of Work Division And Employee Ability On Employee Performance At Hotel Puri Lumbung Munduk Village ]]>
<![CDATA[I Wayan Aditya Tariana]]>;
<![CDATA[Ni Made Rianita]]>
<![CDATA[ ARTHA SATYA DHARMA Vol 15 No 2 (2022): Jurnal Artha Satya Dharma ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Satya Dharma ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55822/asd.v15i2.262
<![CDATA[The purpose of this study was to determine the Division of Work affect the Performance of Employees at the Hotel Puri Lumbung Munduk Village and determine the ability of Employees to affect the Performance of Employees at the Hotel Puri Lumbung Munduk Village. Data collection techniques used in this study were questionnaires. The sampling technique used in this study is Probability sampling. The respondents used were 68 people. The data analysis technique used in this study is simple multiple regression analysis using SPSS 21 for windows.The results obtained based on the results of the study in multiple regression analysis obtained the results of the study the effect of the Division of Work (X1) on Employee Performance (Y) significant positive effect on Puri Lumbung Hotel, Munduk Village. From the results of the multiple linear regression equation it can be seen that the regression coefficient of the Work Distribution variable is 0.246 and is positive which means that if there is an increase in Work Distribution by one, it will cause an increase in Employee Performance by 0.246 assuming other variables in this equation are constant. Based on the results of the T test can be seen the value of the regression coefficient of the Division of Labor is equal to 0,000 with a significance of 0.05 and is supported by the calculation of the tcount of 4.023> from the table 1.669. While the results of the study the effect of Employee Ability (X2) on Employee Performance (Y) significantly positive effect on Puri Lumbung Hotel, Munduk Village. From the results of the multiple linear regression equation, it can be seen that the regression coefficient of the Employee Ability variable is 0.726 and is positive which means that if there is an increase in Employee Ability by one, it will cause an increase in Employee Performance by 0.726 assuming other variables in this equation are constant. Based on the results of the partial test T test data, showed that the regression coefficient of the Employee Ability variable (X2) was 0,000 with a significance of 0.05 and was supported by the calculation of the tcount of 5.195> from the table 1.669.]]>
