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All Journal EKONOMIS : Journal of Economics and Business REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Widya Akuntansi dan Keuangan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Social Science Journal of International Conference Proceedings JURNAL ECONOMINA JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains SENEMA
Luh Pande Eka Setiawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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PENGOPTIMALAN PENCATATAN KAS SECARA ONLINE PADA PERUSAHAAN FURNITURE CV. DWI JAYA MANDALA JILIVING INTERIOR Luh Pande Eka Setiawati; Ketut Ayu Prilla Dhiyatma
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Perusahaan furnitur memainkan peran penting dalam memenuhi kebutuhan akan furnitur rumah tangga dan komersial dalam konteks ekonomi global yang terus berkembang. Namun, tantangan dalam pencatatan keuangan pada buku kas online telah diidentifikasi, termasuk kurangnya pemahaman dan keterampilan di antara karyawan dan tingkat kesalahan yang tinggi. Untuk mengatasi masalah ini, penelitian ini menawarkan dua solusi: pelatihan karyawan secara berkala dan implementasi sistem validasi dan pengawasan yang ketat. Kegiatan pengabdian masyarakat telah berhasil dilaksanakan, dengan tingkat pencapaian 100% dalam pelatihan karyawan, pemantauan pelaksanaan, tindak lanjut, evaluasi hasil, dan implementasi pengetahuan dalam pekerjaan sehari-hari. Dukungan manajemen dan ketersediaan sumber daya adalah faktor pendukung, sedangkan ketidakpastian teknologi dan resistensi terhadap perubahan adalah faktor penghambat. Partisipasi aktif karyawan dan keterlibatan dalam praktek langsung menunjukkan keberhasilan program pelatihan. Umpan balik dari karyawan penting untuk terus meningkatkan program pelatihan di masa mendatang. Penelitian ini memberikan wawasan tentang strategi efektif untuk meningkatkan pencatatan keuangan dalam perusahaan furnitur melalui penggunaan buku kas online dan pelatihan karyawan. Tahapan pelaksanaan kegiatan "Pengaruh pelatihan karyawan dengan penggunaan buku kas online untuk Masalah Pencatatan Keuangan dalam Perusahaan Furniture" meliputi identifikasi kebutuhan, perencanaan pelatihan, pengembangan materi, implementasi sesi pelatihan oleh ahli keuangan, evaluasi efektivitas pelatihan, dan pemantauan serta tindak lanjut terhadap penggunaan buku kas online oleh karyawan. Evaluasi ketercapaian kegiatan dilakukan berdasarkan tabel realisasi capaian program kerja dan faktor pendukung serta penghambat keberhasilan kegiatan.
PENINGKATAN KUALITAS SDM UNTUK MENGURANGI COMPLAIN KERUSAKAN BAGASI PADA PT GAPURA ANGKASA DIVISI LCC DENPASAR Luh Pande Eka Setiawati; Angie Ayu Asmarani
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Penelitian ini bertujuan untuk meningkatkan kualitas Sumber Daya Manusia (SDM) dalam rangka mengurangi keluhan penumpang terkait kerusakan bagasi di PT Gapura Angkasa Divisi LCC Cabang Denpasar. Metode penelitian yang digunakan meliputi observasi untuk pengamatan langsung, soft program yang mencakup sosialisasi kepada pegawai, hard program yang melibatkan kegiatan riil bersama pegawai, dokumentasi untuk pencatatan data, serta metode evaluasi untuk menilai hasil implementasi program. Hasil dari penelitian ini menunjukkan bahwa kegiatan Pengabdian Masyarakat angkatan 47 periode II tahun 2024 berjalan lancar sesuai rencana. Kesimpulan dari pelaksanaan program ini adalah bahwa kegiatan telah terlaksana dengan baik berkat dukungan dari maskapai terkait, pemimpin divisi, dan staf. Implementasi penanganan bagasi yang lebih baik diharapkan dapat mengurangi keluhan penumpang dan meningkatkan kualitas SDM dalam menangani bagasi yang rentan rusak.
Effective Tax Rate as a Reflection of Tax Management: An Analysis of Asset Characteristics and the Moderating Role of Institutional Ownership Yura Karlinda; Luh Pande Eka Setiawati; I Dewa Ayu Oktaviani Putri; Ni Made Yasmini; Ni Made Swinta Setiani
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4126

Abstract

Tax management is defined as a company's effort to minimize tax burdens legally and efficiently. This study aims to examine the effect of fixed asset intensity and inventory intensity on tax management using the Effective Tax Rate (ETR) as a proxy, as well as to assess the moderating role of institutional ownership. The research focuses on textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 85 observations. A quantitative approach was employed in this study, using moderated regression analysis. The results show that fixed asset intensity has a significant negative effect on ETR, indicating that companies use depreciation as a legitimate tax management strategy. In contrast, inventory intensity has no significant effect on ETR. Institutional ownership is found to weaken the negative relationship between fixed asset intensity and ETR but does not moderate the relationship between inventory intensity and ETR. These findings contribute to the development of tax accounting literature and offer practical implications for companies and investors in designing effective and regulation-compliant tax management strategies
Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan pada Sektor Pertambangan di Bursa Efek Indonesia Luh Pande Eka Setiawati
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.268

Abstract

Penelitian ini mengeksplorasi faktor-faktor finansial dan karakteristik organisasi yang memengaruhi luas pengungkapan Corporate Social Responsibility (CSR). Dengan fokus pada industri pertambangan yang memiliki risiko lingkungan tinggi, studi ini menggunakan data dari 22 perusahaan (66 observasi) yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Metode analisis data menggunakan regresi linier berganda. Temuan penelitian menunjukkan bahwa kapasitas perolehan  laba (profitabilitas)  dan skala organisasi (ukuran perusahaan) menjadi pendorong utama transparansi sosial. Sebaliknya, beban utang yang tinggi (solvabilitas) membatasi intensitas pengungkapan, sementara daya bayar jangka pendek (likuiditas) dan efisiensi aset (aktivitas) tidak terbukti secara empiris memengaruhi kebijakan CSR perusahaan.
IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK I Kadek Bagiana; RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; Luh Pande Eka Setiawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
FACTORS INFLUENCING FINANCIAL STATEMENT INTEGRITY: A STUDY ON PROPERTY AND REAL ESTATE COMPANIES Luh Pande Eka Setiawati; I Kadek Bagiana; Luh Putri Mas Mirayani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.999

Abstract

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1311

Abstract

Company Value is a state that a business has attained as a representation of the public's confidence in the business following a number of years of operations, specifically from the time the business was founded until the present. The purpose of this study is to ascertain how the capital structure, dividend policy, company growth, managerial ownership, profitability, and capital structure affect the value of banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022. Banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022 make up the research's population. Using the purposive sampling method, the sample criteria were determined, and 32 companies were observed overall over the course of the 4-year observation period, with a sample size of 8 companies. Multiple linear regression analysis is the method used for analysis. The study's findings indicate that the value of a company is unaffected by profitability, corporate expansion, or dividend policy. The capital structure and managerial ownership both increase the value of the company.
Co-Authors Anak Agung Sagung Istri Pramanaswari Angie Ayu Asmarani Desak Ayu Sriary Bhegawati I Dewa Ayu Oktaviani Putri I Kadek Bagiana I Kadek Novsa Wiguna I Komang Gede Agung Andika Putra I Made Dwi Harmana I Putu Edy Arizona Kadek Indah Kusuma Dewi Ketut Ayu Prilla Dhiyatma Luh Putri Mas Mirayani M Doni Permana Putra Ni Ketut Rasmini Ni Komang Tri Setyasih Ni Made Swinta Setiani Ni Made Yasmini NI PUTU AYU MIRAH MARIATI Ni Putu Shinta Dewi Ni Putu Sri Harta Mimba Ni Putu Yuria Mendra Putu Ayu Diah Widari Putri Putu Ayu Meidha Suwandewi Putu Kepramareni RR. Maria Yulia Dwi Rengganis Yura Karlinda Yura Karlinda Wiasa Putri