Article Per Year (5 Year)
p-Index From 2021 - 2026
12.648
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science juremi: jurnal riset ekonomi PREVENIRE: Journal of Multidisciplinary Science Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Journal of Finance, Economics, and Business Neraca Manajemen, Akuntansi, dan Ekonomi Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
Religion Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Social Sciences Other

Published : 158 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 158 Documents
Search

 8   9   10   11   12 
Pengaruh Tingkat Inflasi, Right Issue, dan Earnings Per Share (EPS) terhadap Harga Saham pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021 Andayani, Putu Risma; Werastuti, Desak Nyoman Sri
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.64353

Abstract

This research uses food and beverage industry companies that have been listed on the IDX in the 2017-2021 period. Where this study uses 3 independent variables, namely there are 3 of them the inflation rate variable, the Right Issue variable, and the Earnings Per Share variable. As for the dependent variable, namely stock prices. The purpose of this study is to determine the effect of the Inflation Rate, Right Issue, and Earnings PerShare on stock prices. What was done to achieve the research objectives was to use data derived from 165 samples of financial reports or annual reports that had been determined previously through a purposive sampling technique. And processed with SPSS 25.0. The results showed that the negative inflation rate had no significant effect on stock prices, while the Right Issue had a positive and significant effect on the stock prices of food and beverage industry companies.  
Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, dan Good Corporate Governance terhadap Nilai Perusahaan Ida Ayu Kade Pradnyawati; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.74430

Abstract

This research aimed to determine the effect of disclosure of carbon emissions, environmental costs, and good corporate governance on company value. The grand theories used were the Signaling Theory and Regulation Theory. This type of research was quantitative, using multiple linear regression analysis. The research used secondary data originating from financial reports and movements, with a population of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2022. The number of samples in this research was 16 companies. Samples were taken using a purposive sampling method based on certain criteria, namely obtaining positive profits and publishing sustainable reports during consecutive research years. Data processing was carried out with the help of the SPSS v.23 for Windows application. The research findings are as follows: (1) carbon emission disclosure negatively and insignificantly influences firm value, (2) environmental costs negatively and insignificantly influence firm value, and (3) good corporate governance positively and insignificantly influences firm value.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Fungsi Dewan Pengawas terhadap Kualitas Laporan Keuangan pada Badan Usaha Milik Desa di Kecamatan Buleleng Kadek Diana Dwiyanti; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78192

Abstract

This study aims to partially examine the effect of accounting understanding, accounting information systems, and supervisory board functions on the quality of financial statements of Village-Owned Enterprises in Buleleng District. This research was included in a quantitative approach with multiple linear regression analysis techniques. The population used in this study was 12 Village-Owned Enterprises in Buleleng District. By using purposive sampling techniques, there were a total of 80 respondents. The data collection method used questionnaires distributed to 80 people, but the number of questionnaires that returned and could be processed was 67 questionnaires. Data processed using SPSS 26 for Windows includes descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results showed that: (1) accounting understanding has a positive and significant effect on the quality of financial statements; (2) accounting information system has a positive and significant effect on the quality of financial statements; (3) the function of the supervisory board does not affect the quality of financial statements.
ANALISIS TREND LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN BULELENG: ANALISIS TREND LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN BULELENG Ni Kadek Anggi Ariani, Anggi Ariani; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.79826

Abstract

The purpose of this research is to analyze trends in financial reports to assess the financial performance of the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Buleleng. This research uses mixed research methods. This research is a research step that combines two previously existing forms of research, namely qualitative research and quantitative research. The author examines theory by collecting data in the form of observations and documentation related to this research. Next, all the data is processed and then analyzed using an index formula which will later become a research result
Pengaruh Persepsi Resiko, Habit, Dan Facilitating Condition Terhadap Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Ni Ketut Seniati; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.49697

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi resiko, habit dan facilitating condition terhadap minat penggunaan quick response code indonesian standard (QRIS) pada UMKM Karangasem. Jenis penelitian yang digunakan adalah jenis kuantitatif yang bersifat kausal. Penelitian ini menggunakan data primer yang diperoleh dengan cara menyebar angket atau kuisioner. Pengumpulan sampel dengan teknik random sampling serta didapatkan 263 sampel. Metode analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji regresi berganda dan uji hipotesis dengan bantuan aplikasi SPSS 26.0 for windows. Hasil penelitian ini menunjukkan bahwa (1) persepsi resiko berpengaruh negatif terhadap minat penggunaan quick response code Indonesian standard (QRIS), (2) habit dan facilitating condition berpengaruh positif terhadap minat penggunaan quick response code Indonesian standard (QRIS).
ANALISA LAPORAN KEUANGAN BUPDA TEJA RAHAYU DESA ADAT TEJAKULA Putra, Gede Rama Laksana; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50128

Abstract

BUPDA Teja Rahayu is one of business entities belonging to the newly forme Tejakula Traditional Village. There are still many systems that need to be re-applied in the oprations of BUPDA Teja Rahayu itself. One of the systems in question is a system in financial recording of financial reports which will later serve as material for the accountability of BUPDA Teja Rahayu to the Bendesa Adat or LPD Desa Pakraman Tejakula as the superior of this business entity. Meanwhile, the records carried out by BUPDA Teja Rahayu only recorded cash receipts and disbursements, which led to several questions from the leadership of BUPDA Teja Rahayu regarding ambiguous financial records.
Analisis Sistem Dan Prosedur Pemberian Kredit Konsumtif Pada PD. BPR Bank Buleleng 45: Analisis Sistem Dan Prosedur Pemberian Kredit Konsumtif Pada PD. BPR Bank Buleleng 45 Putu Megarani Sukarini Putri; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50326

Abstract

This study aims to determine the system and procedure of consumptive  credit granting to PD.  BPR Bank Buleleng 45. PD. BPR Bank Buleleng 45 is the subject of this  research. Descriptive method a qualitative approach  is used in this study . This research result indicates (1) The consumptive credit system of PD. BPR Bank Buleleng 45 is initiated by debtor applying for credit by filling out a form and cmpleting the file. Debtor files are recoded and checked by the administration. Account Officer conducts survey and analysis. Perform risk level analysis by risk management. Management holds credit meetings to make decisions, re-check, make SPK, and disburse credit. The Accounting Department keeps books, loan books, and notes. Dokuments are evaluated and kept by PE Audit. The debtor signs the SPK, receives the money and the loan book.  (2) The procedure for granting consumptive credit to PD. BPR Bank Buleleng 45 is the submission of files, investigation of files, initial interviews, on the spot, credit decision, signing of credit contracts, credit realization, and distribution/withdrawa i of funds.
ANALISIS EFEKTIVITAS REALISASI RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BULELENG Wibawa, I Kadek Surya Wibawa; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50432

Abstract

The purpose of the study conducted was to measure the effectiveness of the realization of the levy and the contribution to PAD and find out the factors that resulted in the non-achievement of the regional levy target and how to overcome obstacles that resulted in the non-achievement of the regional levy target. The research method used is qualitative descriptive analysis. The analysis carried out shows that the effectiveness of the Regional Levy of Buleleng Regency in 2017 - 2021 has not been maximized because its effectiveness is still below 100%. In addition, his contribution to PAD is sorely lacking. The factors that result in the non-achievement of the regional levy target are inadequate facilities, lack of inadequate human resources services, and lack of socialization, economic factors and low public awareness. Ways to overcome these obstacles are to budget funds to improve or improve facilities, improve services, provide training, and maximize socialization and increase awareness of the importance of regional levies.
PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE DAN INVESTMENT OPPORTUNITY SET TERHADAP KINERJA KEUANGAN DENGAN STICKY COST SEBAGAI PEMODERASI Sugiantari, Ida Ayu Putu Ayunda Aprilia; Werastuti, Desak Nyoman Sri; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.75299

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris: (1) pengaruh Environment, Social, Governance terhadap kinerja keuangan, (2) pengaruh Investment Opportunity Set terhadap kinerja, (3) pengaruh moderasi Sticky Cost terhadap pengaruh Environment, Social, Governance terhadap kinerja keuangan, (4) pengaruh moderasi Sticky Cost terhadap pengaruh Investment Opportunity Set terhadap kinerja keuangan. Populasi dalam penelitian ini yaitu perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi data panel dengan berbantuan software STATA. Hasil penelitian menunjukkan bahwa: (1) Environment, Social, Governance tidak berpengaruh signifikan terhadap kinerja keuangan. (2) Investment Opportunity Set tidak berpengaruh signifikan terhadap kinerja keuangan. (3) Sticky Cost tidak mampu memoderasi pengaruh Environment, Social, Governance terhadap kinerja keuangan. (4) Sticky Cost tidak mampu memoderasi pengaruh Investment Opportunity Set terhadap kinerja keuangan.
Pengaruh Kompetisi, Regulator, dan Pertumbuhan Laba terhadap Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry yang Terdaftar di BEI Tahun 2020-2022 Alfi Madina Dewi; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i1.76669

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetisi, regulator, dan pertumbuhan laba terhadap pengungkapan emisi karbon. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang berasal dari laporan keuangan dan keberlanjutan. Populasi terdiri dari perusahaan carbon-intensive industry yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Sampel dalam penelitian ini sebanyak 38 perusahaan dan dipilih menggunakan teknik purposive sampling dengan total pengamatan 114 data. Analisis data digunakan dengan analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan SPSS versi 24. Hasil penelitian ini menunjukkan bahwa kompetisi, regulator, dan pertumbuhan laba tidak berpengaruh terhadap pengungkapan emisi karbon.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Andriani, Ketut Dhea Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Dwita Atmaja I Made Pradana Adiputra I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha Indrawan, Ade Surya IRWANSYAH Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Murdani, Ni Wayan Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nugraha, Gede Made Ananda Cipta Nugraha, Kadek Mitananda Pradnya Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Puspita Dewi, Ida Ayu Putu Eka Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Ni Wayan Remita Karisma Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Rien Agustin Fadjarenie Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Siahaan, Antoni Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sukma Wati, Ni Made Erika Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Taroyana, Gede Ery Patra Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yanti, Ni Kadek Anggi Riska Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi