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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
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Penerapan Green accounting dan Business strategy Terhadap Nilai Perusahaan dengan Return Saham Sebagai Variabel Intervening Putra, I Gusti Made Priyambhada; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 8 No. 3 (2024): October
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v8i3.81795

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penerapan green accounting dan strategi bisnis dalam meningkatkan nilai perusahaan, terutama di industri yang memiliki dampak lingkungan signifikan seperti industri kimia. Tujuan utama penelitian ini adalah untuk mengidentifikasi pengaruh green accounting dan strategi bisnis terhadap nilai perusahaan dengan return saham sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) dan dianalisis menggunakan perangkat lunak SmartPLS versi 3. Populasi penelitian ini adalah perusahaan industri kimia yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Data sekunder dikumpulkan dari laporan keuangan dan tahunan perusahaan yang dipublikasikan di www.idx.com. Hasil penelitian menunjukkan bahwa penerapan green accounting dan strategi bisnis berpengaruh positif signifikan terhadap nilai perusahaan, serta return saham secara signifikan memediasi hubungan tersebut. Kesimpulan dari penelitian ini adalah bahwa implementasi green accounting dan strategi bisnis yang tepat dapat meningkatkan nilai perusahaan melalui peningkatan return saham. Implikasi penelitian ini menekankan pentingnya pengelolaan lingkungan dan strategi bisnis yang efektif untuk meningkatkan kinerja dan nilai perusahaan, khususnya di industri kimia.  
Peran Mediasi Inklusi Keuangan pada Pengaruh Literasi Keuangan dan Teknologi Keuangan terhadap Keberlanjutan Usaha Menengah di Kabupaten Buleleng Suardana, Komang Yudi; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86431

Abstract

This study aims to empirically prove the influence of financial literacy and financial technology on the financial inclusion of medium-sized businesses in Buleleng Regency, the influence of financial literacy, financial technology, and financial inclusion on the sustainability of medium-sized businesses in Buleleng Regency, and the influence of financial literacy and financial technology on the sustainability of medium- sized businesses in Buleleng Regency through financial inclusion. The population in this study consisted of medium-sized businesses in Buleleng Regency, totaling 1,327 units. The minimum sample size was calculated using the Slovin formula with a significance level of 5%, so a sample of 308 medium-sized businesses was obtained. The sample was selected using a purposive sampling technique. Data analysis used SEM-PLS assisted by SmartPLS Version 3 software. The results showed that financial literacy and financial technology positively affected financial inclusion. Financial literacy, financial technology, and financial inclusion positively affected business sustainability. Financial literacy and financial technology positively affected business sustainability through financial inclusion. Financial technology is a variable that has a dominant influence on business financial inclusion. Financial inclusion is a variable that has a dominant influence on business sustainability.
Pengaruh Struktur Kepemilikan, Karakteristik Komite Audit dan Green Innovation terhadap ESG Disclosure dengan Ukuran Dewan Komisaris Sebagai Pemoderasi Anjani, Made Delia Dwi; Yunirta, Gede Adi; Werastuti, Desak Nyoman Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.87649

Abstract

This study aims to provide empirical evidence on the impact of ownership structure, audit committee characteristics, and green innovation on ESG Disclosure, with board size as a moderating variable. A quantitative approach using panel data regression analysis was employed on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Through purposive sampling, a total of 100 samples were obtained and analyzed using STATA software. The results show that ownership structure (coefficient = 0.0703; p = 0.498), audit committee characteristics (coefficient = 0.3470; p = 0.058), and green innovation (coefficient = 0.0278; p = 0.0514) have a positive but insignificant impact on ESG Disclosure. Additionally, board size strengthens the influence of ownership structure (coefficient = 0.0733; p = 0.114) and green innovation (coefficient = 0.0111; p = 0.642) on ESG Disclosure, but these effects are not significant. Conversely, board size weakens the impact of audit committee characteristics (coefficient = -0.2324; p = 0.020) on ESG Disclosure in a significant manner. Although the study shows that some variables have insignificant effects, it still provides insights into the challenges and potential for enhancing ESG Disclosure transparency in manufacturing companies listed on the IDX. This research enriches the literature on the factors influencing ESG Disclosure and the moderation of board size, while also promoting the strengthening of reporting standards and the adoption of sustainability practices, which can serve as a foundation for the development of policies supporting sustainable finance.
Sustainability Performance Determinants With Investment Opportunity As Moderation WERASTUTI, Desak Nyoman Sri
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.127

Abstract

This study aims to determine the effect of public ownership and public ownership on sustainability performance with the Investment Opportunity Set (IOS) as a moderating variable. This type of research is quantitative associative using secondary data taken from the IDX website. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2015 to the end of 2019. The sample selection procedure in this study used the purposive sampling method; only 87 company data met the criteria. The results of this study Public Ownership have a significant effect on sustainability performance; there is an effect of public ownership on sustainability performance. The IOS can moderate the influence of Public Ownership on Sustainability performance.
Impact of Foreign Related Party Transactions, Thin Capitalization, and Significant Foreign Ownership on Tax Avoidance: Study of Agency Theory and Cost-Benefit Theory: Dampak Transaksi Pihak Terkait Luar Negeri, Kapitalisasi Tipis, dan Kepemilikan Asing Signifikan Terhadap Penghindaran Pajak: Kajian Teori Keagenan dan Teori Biaya-Manfaat Desak Nyoman Sri Werastuti; Agung Sutoto; Adi Suryo Hutomo; Wahyu Purwanto; Reza Amarta Prayoga
Journal of Multidisciplinary Science Vol. 3 No. 1 (2024): August
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58330/prevenire.v3i1.299

Abstract

This exploration plans to look at the factors that trigger the act of expense evasion in non-monetary organizations involving various relapse as a logical technique. The example in this study are non-monetary organizations on the IDX for the period 2019 to 2021. The discoveries from this study are connected party exchanges, slight capitalization, and unfamiliar possession are determinants of tax avoidance. Related party exchanges and slender capitalization are observationally demonstrated to increment tax avoidance. Alternately, unfamiliar possession can decrease tax avoidance. The consequences of this exploration can help the public authority and expense specialists to regulate charge aversion rehearses. Moreover, they need to give close consideration to the organization's exchanges with unfamiliar gatherings. This exploration adds unfamiliar proprietorship as a determinant of expense evasion rehearses.
THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE Juliarta, I Wayan; Tungga Atmadja, Anantawikrama; Sri Werastuti, Desak Nyoman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14848

Abstract

This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory. The study also aims to empirically demonstrate that the gender of the audit committee within the company can weaken the actions of the board of directors that lead to fraudulent behavior in financial statements. The research sample was selected using purposive sampling techniques, resulting in 41 companies that met the criteria, with observations over a period of 5 years from 2019 to 2023. Data were collected by downloading annual reports and audited annual financial statements. The data analysis technique employed binary logistic regression, analyzed using Stata software. The results indicate that capability and opportunity have a positive effect on indications of financial statement fraud. Stimulus, collusion, rationalization, and ego do not have an effect on indications of financial statement fraud. The gender of the audit committee does not moderate the influence of stimulus, capability, collusion, opportunity, rationalization, and ego on indications of financial statement fraud.
Pengaruh Karakteristik Usaha, Aspek Keuangan, Technology Capital, Dan Innovation Capital Terhadap Kinerja UMKM Suantari, Agnes; Werastuti, Desak Nyoman Sri
Jurnal Akuntansi Profesi Vol. 15 No. 03 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i03.52437

Abstract

Riset ini bertujuan untuk mengetahui pengaruh karakteristik usaha, aspek keuangan, technology capital, dan innovation capital terhadap kinerja UMKM berbasis ekonomi kreatif subsektor kuliner, fashion, dan kriya di Kabupaten Buleleng. Riset ini memakai metode deskriptif kuantitatif dengan pendekatan kausalitas. Populasi penelitian ini yakni UMKM berbasis ekonomi kreatif subsektor kuliner, fashion, dan kriya di Kabupaten Buleleng yang berjumlah 126. Teknik pengambilan sampel yang dipakai ialah sampling jenuh yakni semua anggota populasi dipakai sebagai sampel, sehingga jumlah sampel dalam penelitian ini sebanyak 126. Namun jumlah respondent yang mengisi kuesioner sebanyak 108 responden (85%). Metode pengumpulan data dalam penelitian ini memakai kuesioner tertutup, kemudian data tersebut diolah dengan uji analisis regresi linier berganda memakai program SPSS 20 for windows. Hasil penelitian mengungkapkan bahwa karaktesritik usaha, aspek keuangan, technology capital, dan innovation capital secara parsial memiliki pengaruh positif dan signifikan terhadap kinerja UMKM.
Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Deviden Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan LQ45 Riska Dwi Handayani, Kadek; Werastuti, Desak Nyoman Sri
Jurnal Akuntansi Profesi Vol. 15 No. 03 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i03.53082

Abstract

The purpose of this study was to examine the effect of profitability, investment decisions, dividend policy, and leverage on firm value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study are companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample in this study was determined using the purposive sampling method. The total data used is 80. This test is carried out with multiple linear regression analysisThe results of this study indicate that profitability, investment decisions, dividend policy, and leverage have a positive effect on firm value.
Pengaruh Corporate Social Responsibility Dan Green Accounting Terhadap Kinerja Keuangan Serta Dampaknya Pada Harga Saham Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Hermawan, I Putu Heri; Musmini, Lucy Sri; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.83698

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh CSR dan green accounting terhadap kinerja keuangan, pengaruh CSR, green accounting, dan kinerja keuangan terhadap harga saham, serta pengaruh corporate social responsibility dan green accounting terhadap harga saham perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 melalui kinerja keuangan. Populasi pada penelitian ini yaitu perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 yang berjumlah 81 unit. Jumlah sampel ditentukan menggunakan teknik purposive sampling sehingga diperoleh 35 perusahaan yang sesuai kriteria. Analisis data menggunakan SEM (Structural Equation Modeling) dengan berbantuan software Stata 14. Hasil penelitian menunjukkan corporate social responsibility dan green accounting berpengaruh positif terhadap kinerja keuangan, corporate social responsibility dan green accounting tidak berpengaruh terhadap harga saham, kinerja keuangan berpengaruh positif terhadap harga saham, corporate social responsibility dan green accounting berpengaruh terhadap harga saham perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 melalui kinerja keuangan
Pendidikan Dan Pelatihan Memoderasi Pengalaman Kerja, Kemampuan Pengguna Terhadap Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Widiasih, Ni Luh Ayu; Sujana, Edy; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.84973

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pendidikan dan pelatihan memoderasi pengalaman kerja dan kemampuan pengguna terhadap kinerja sistem informasi akuntansi pada lembaga perkreditan desa. Penelitian ini dilaksanakan di LPD Se-Kabupaten Badung yang menggunakan SIA pada kegiatan sehari-harinya, yaitu pada ketua, bendahara, bagian accounting, bagian kredit, dan kepala bidang tata usaha. Teknik sampling yang digunakan dalam penelitian ini yaitu non probability sampling. Penentuan sampel yang digunakan yaitu purposive sampling. Jumlah populasi yang ada yaitu 1.371 orang dan menggunakan Tingkat kesalahan 10%, maka jumlah responden sebanyak 100 orang. Teknik analisis data menggunakan SEM PLS. Hasil menunjukan pengalaman kerja dan kemampuan pengguna berpengaruh positif terhadap kinerja sistem informasi akuntansi, pendidikan dan pelatihan memperkuat pengaruh pengalaman kerja dan kemampuan pengguna terhadap kinerja sistem informasi akuntansi
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