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PERAN KASIR DALAM PENGUATAN PROSEDUR REKONSILIASI KAS HARIAN SECARA OPERASIONAL UNTUK MENDUKUNG PENGENDALIAN INTERNAL KAS PADA TOKO SATVIKA BHOGA SANUR Kadek Apriada; Putu Riska Wulandari; Ni Putu Ika Febri Utari
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Kegiatan ini dilaksanakan di Toko Satvika Bhoga yang berlokasi di Sanur, Bali, sebuah usaha ritel yang bergerak dalam penjualan produk makanan sehat dan kebutuhan gaya hidup sehat. Dalam operasional hariannya, toko telah menggunakan sistem Point of Sale (POS) sebagai alat pencatatan transaksi penjualan. Namun demikian, dalam proses penutupan kas masih diperlukan penguatan prosedur rekonsiliasi antara laporan sistem dan kas fisik guna mendukung efektivitas pengendalian internal. Program ini bertujuan untuk mendukung optimalisasi pengendalian internal melalui penguatan prosedur rekonsiliasi kas harian secara operasional pada bagian kasir. Metode pelaksanaan meliputi observasi alur transaksi, penyusunan checklist rekonsiliasi kas harian sebagai panduan operasional, serta pendampingan dalam penerapan prosedur tersebut. Hasil kegiatan menunjukkan adanya peningkatan ketelitian dalam pencatatan transaksi, pelaksanaan closing kas yang lebih sistematis, serta konsistensi dalam pencocokan antara laporan sistem dan kas fisik. Diharapkan melalui penguatan prosedur operasional ini, pengendalian kas di Toko Satvika Bhoga dapat berjalan lebih tertib, akurat, dan mendukung tata kelola keuangan usaha yang lebih baik pada level operasional.

Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen Kadek Apriada; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10263

Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy

Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam di Kecamatan Denpasar Selatan Kadek Apriada; Putu Riska Wulandari; Ida Bagus Ngurah
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11527

Accounting information systems are able to provide opportunities for business people to increase efficiency and effectiveness in decision making, thereby enabling companies to achieve competitive advantage. This research aims to test and obtain empirical evidence of the influence of education level, task complexity, work experience, age, and personal abilities on the effectiveness of accounting information systems in Savings and Loans Cooperatives in South Denpasar District. The population in this study were all employees of the Savings and Loans Cooperative in South Denpasar District, totaling 365 people. The sample for this research consisted of 122 respondents with a purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The research results show that level of education, task complexity, work experience, and age have no effect on the effectiveness of the accounting information system, while personal abilities have a positive effect on the effectiveness of the accounting information system.

Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.

Green Economy dan Pembangunan Berkelanjutan di Bali: Systematic Literature Review Putu Riska Wulandari; Kadek Apriada
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9009

Although the discourse on the green economy has increasingly gained attention, studies that examine its implementation within cultural-based tourism destinations such as Bali remain scarce. This article seeks to address that gap by conducting a Systematic Literature Review (SLR) of national and international publications to analyze the relationship between the green economy and sustainable development in Bali. The SLR identifies four key dimensions: the conceptualization of the green economy in the Balinese context, barriers and opportunities for its implementation, relevant indicators, and effective policy strategies. The findings highlight persistent challenges such as fragmented governance, limited infrastructure, and socio-economic constraints, while opportunities arise from the development of green tourism, circular economy practices, and SME innovation supported by traditional village governance. This study contributes theoretically by adapting global green economy frameworks into Bali’s socio-cultural context and practically by providing more integrative policy recommendations. The results underscore that sustainable development in Bali requires strategies that are not only technically feasible but also rooted in local values and community participation.

Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.

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