Article Per Year (5 Year)
p-Index From 2021 - 2026
5.932
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha KEUNIS Daya Saing : Jurnal Ilmu Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Social Science and Business GANEC SWARA Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Moneter : Jurnal Keuangan dan Perbankan Jurnal Pengabdian Masyarakat Bangsa International Journal of Application on Economics and Business Jurnal Pengabdian Kompetitif Jurnal Pengabdian Masyarakat Mentari ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Mertyani Sari Dewi ., Mertyani Sari Dewi
SEKOLAH TINGGI ILMU EKONOMI SATYA DHARMA
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 1   2   3   4   5 
Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress Mertyani Sari Dewi; Made Dwi Ferayani; Gusti Putu Eka Kusuma
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28389

Abstract

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness  personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.
The Impact of Brand, Product Quality and Price on Sales Volume of Samana Mart Stores I Ketut Suardika; Mertyani Sari Dewi
International Journal of Social Science and Business Vol. 5 No. 2 (2021): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.34766

Abstract

Sales volume is the final result achieved by the company from product sales made by the sales department. Sales volume is calculated based on the assumed target with the realization achieved. Sales volume does not separate in cash or credit, but is calculated as a whole from the total achieved. So if the sales volume increases and distribution costs decrease, the company's profit achievement level increases. On the other hand, if the sales volume decreases, the company's profit will decrease. This study aims to determine the effect of brand, product quality and price on sales volume. This research was conducted at the Samana Mart Store. Data collection techniques using a questionnaire, with a sampling technique to 94 consumers. Data analysis used research instrument test, classical assumption test, multiple linear regression test, determination test and significance test with t test. The results show that the brand has a significant effect on sales volume where the more famous the brand at the Samana Mart Store, the higher the sales volume. The results of the second study, product quality has a significant effect on sales volume, the better the quality of the products owned by the Samana Mart Store, the higher the sales volume. Furthermore, the final result, price has a significant effect on volume, so it can be said that the higher the price, the more competitive the prices offered by Samana Mart Stores, the higher the sales volume.
Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity Mertyani Sari Dewi; Komang Trisna Sari Dewi; Made Dwi Ferayani
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38070

Abstract

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 
Effectiveness of Non-Performing Loans Management at the Penglatan Traditional Village Credit Institution (LPD) I Ketut Suardika; Mertyani Sari Dewi
International Journal of Social Science and Business Vol. 5 No. 4 (2021): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i4.41125

Abstract

As a microfinance institution, the LPD, which is finance belonging to the village of Pakraman, aims to collect funds from the community to be further channeled back to the community. Seeing the critical role of the LPD as a micro institution in Bali, the LPD institution with traditional villages, and the government's desire to develop LPD in Bali, the existence of the LPD needs to be maintained and maintained. This study aims to determine the effectiveness of managing Non Performing Loans (NPL) in LPd Desa Adat Penglatan through the Non-Performing Loan Ratio (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP) and Costs. Operating Operating Income (BOPO). This research was conducted at the Village Credit Institution (LPD) of the Penglatan Traditional Village. The instrument used to collect data is a questionnaire. This study used a population and 36 months or three-year samples using the purposive sampling technique. The collection technique uses an observation process on financial statement data. The techniques used in analyzing the data are Multiple Linear Regression Analysis, Classical Assumption Test Analysis, F-Test Analysis (F-Test), Determination Analysis, and T-Test Analysis (T-Test). The results of this study explain that the Capital Adequacy Ratio (CAR) has a significant negative effect on Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Earning Assets Quality (KAP), and Operating Income Operating Costs (BOPO) have a significant influence for Non-Performing Loans (NPL).
Kinerja Keuangan LPD Dalam Perspektif Budaya Tri Hita Karana Mertyani Sari Dewi; Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.236

Abstract

Abstract. The results of the study prove that the development of the ROA (Return On Asset) Ratio from 2017-2021 dominantly decreased, namely in 2017-2019 this was due to the fact that in 2019 the increase in profit was smaller than the increase in assets. The decline in 2020 and 2021 occurred due to the declining profit value but the number of assets owned by the LPD increased. The reversed condition is illustrated in 2018, namely the ROA value has increased from the previous year, this occurs because profits have increased but the number of assets has decreased. When viewed from the average ROA value from 2017-2021 only in 2020 and 2021 the ROA value of LPD Penglatan is below the average. Based on the development of profits obtained from 2017 – 2021 and CSR funds distributed, fluctuated in 2018 increasing by 9.92% and in 2019 increasing 9.57%. The reverse condition is illustrated in 2020 and 2021 which illustrates the value of profits and CSR funds that have decreased by 15.76% in 2020 and in 2021 it has decreased by 10.44%. However, the average profit increased 1.68%. Likewise, the CSR provided has fluctuations where the average increase is every year 2017-2021, fluctuations that follow the trend trend are the same as changes in profit.
ANALISIS PENGELOLAAN ANGGARAN DANA BOS TERHADAP AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN SDN 2 GALUNGAN Mertyani Sari Dewi; Desak Putu Ayu Purma Dewi
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 7, No 3 (2022): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v7i3.1867

Abstract

The School Operational Assistance Program is a government policy to support the 9-year compulsory education program. The BOS program funding assistance is intended for school operational costs with the aim of freeing education costs for underprivileged students and easing the burden of students in the future. This study aims to determine the accountability of BOS program fund management at SDN 2 Galungan. The focus of this research is on managing the school operational assistance budget for school financial reporting based on the principles of fairness and efficiency because these two principles are closely related to the stages in school financial management in the planning and budget realization stages. In this study used a qualitative approach with data collection techniques of observation, interviews and documentation. Research informants consisting of: principal, committee chairman, teachers, and school treasurer. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the study indicate that the accountability of BOS fund management at SDN 2 Galungan in principle has been implemented quite well, although technical problems are still constrained
STRATEGI USAHA KECIL MENENGAH PENJUAL SEMBAKO DI DESA KUBUTAMBAHAN DALAM MENINGKATKAN KEUNTUNGAN Kadek Dena Krisnantara; Mertyani Sari Dewi
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 1 (2023): Januari 2023 : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v3i1.503

Abstract

Economic activity is an effort to increase the power and standard of living of the community due to increased economic growth and the increasing needs of the community. In order to meet the needs of life in order to be prosperous, people who have the ability and are observant to see their potential and are able to identify the environment, can find opportunities and open up business opportunities for the community through entrepreneurship. In Kubutambahan Village, there are many retail traders who have the potential to increase their business profits. One example of a basic food trader is KUD. Karma Bumi Amertha. KUD. Karma Bumi Amertha is a cooperative that was founded on the principle of kinship with the aim of helping community activities in Kubutambahan Village.This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is a structured interview conducted with KUD Karma Bumi Amertha resource persons are business owners, employees, and consumers.The results obtained indicate that the business prospects of selling groceries at KUD. Karma Bumi Amertha has increased through the strategy implemented, namely the Generic Whelen Hunger Strategy. This strategy is very effective for KUD. Karma Bumi Amertha because it plays a very important role in increasing income.
Motivasi Memoderasi Pengaruh Sistem Pengendalian Intern Dan Partisipasi Penyusunan Anggaran Pada Kinerja Individu Mertyani Sari Dewi; Made Dwi Ferayani
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.595 KB)

Abstract

ABSTRACTGood governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.Keywords: Control Internal, Budgetary, Motivation, PerformanceABSTRAKTata kelola pemerintahan yang baik dapat diwujudkan dengan berbagai upaya perbaikan yang terus dilakukan pemerintah untuk mencapai kinerja yang tinggi dengan menyempurnakan sistem administrasi negara secara menyeluruh. Tujuan dari penelitian ini untuk memperoleh bukti empiris mengenai pengaruh sistem pengendalian intern dan keikutsertaan dalam menyusun anggaran pada kinerja individu dengan motivasi sebagai pemoderasi. Lokasi penelitian dilakukan pada 30 Organisasi Perangkat Daerah (OPD) Kabupaten Bangli yang dikumpulkan melalui kuesioner. Jumlah sampel yang digunakan sebanyak 60 orang yang ditentukan dengan metode penentuan sampel non-probability sampling. Penelitian ini diuji menggunakan model persamaan struktural (Structural Equation Modeling-SEM) berbasis variance atau Component based SEM dengan alat analisis SmartPLS 3.0. Hasil penelitian menyatakan bahwa sistem pengendalian intern berpengaruh positif signifikan pada kinerja individu. Sedangkan partisipasi penyusunan anggaran berpengaruh positif namun tidak signifikan terhadap kinerja individu. Hasil penelitian juga menunjukkan bahwa motivasi kerja mampu memperkuat sistem pengendalian intern dan keikutsertaan dalam menyusun anggaran pada kinerja individu.Kata kunci: Pengendalian Intern, Anggaran, Motivasi, Kinerja.
Pelatihan dan Pendampingan Literasi Keuangan bagi Guru di Gugus V Mandara Giri Kec. Kubutambahan Gede Widiadnyana Pasek; Kadek Prita Ary Astini; Ni Made Sri Ayuni; Mertyani Sari Dewi
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 2 (2023): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i2.328

Abstract

There Group V Mandara Giri Kec. Kubutambahan is one of a collection of several elementary schools in the Kubutambahan District. Training in financial literacy is very important for every individual, one of which is the teachers in Cluster V Mandara Giri Kec. kubutambahan. Financial literacy really helps individuals to improve investment decisions, both in terms of the type of investment, where to invest, and the investment nominal that the individual will choose. This service is carried out through the Research and Community Service Center of the Satya Dharma College of Economics in collaboration with the Head of Cluster V Mandara Giri Kec. kubutambahan. In this community service activity, teachers in cluster V Mandara Giri Kec. kubutambahan, they were given financial literacy material, namely regarding investment. The results obtained from this activity can help teachers, in particular, to increase their understanding of financial literacy and investment decisions they have.
ANALISIS PENGARUH FUNDING, LENDING, DAN LOAN TO DEPOSIT RATIO TERHADAP KINERJA KEUANGAN DI PT BPR INDRA CANDRA SINGARAJA KADEK DIAN AYUNING SARI; MERTYANI SARI DEWI
GANEC SWARA Vol 17, No 3 (2023): September 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i3.529

Abstract

Every company certainly wants to achieve maximum profits. The company of PT BPR Indra Candra Singaraja during the covid-19 period experienced unstable profitability. The decline in profitability due to the Covid-19 pandemic can be seen in the financial reports on the ROA ratio from 2019-2022 at PT BPR Indra Candra Singaraja. In the world of banking, the main activities are raising funds and channeling funds. There is a soundness level of a bank that can be measured in terms of the Loan to Deposit Ratio which can describe whether or not a company is healthy.The purpose of this study was to determine the Effect of Funding, Lending, and Loan to Deposit Ratio on Financial Performance at PT. BPR Indra Candra Singaraja. The research method used is a quantitative method. The data analysis technique used in this study is multiple linear regression analysis, classical assumption test, determination analysis, f-test and t-test using the SPSS program. The results showed that funding had an effect on Financial Performance in Profitability of 0.025 units or 11.5% with the T test (2.342> 1.677). The effect of lending on financial performance in profitability is 0.018 units or 5.7% with the T test (2.070> 1.677) and the effect of the loan to deposit ratio on financial performance in profitability is 0.025 units or 8.2% with the T test it is found that (2.022> 1.677). Based on the results of the F-test simultaneously the variables funding, lending, and loan to deposit ratio have an effect on Financial Performance in Bank Profitability with the results of the F-Test hypothesis testing it was found that f-count>f-table (5.029> 1.677) with a significant level of 0.004 <0.05..
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Ayu Restitiati Ari Surya Darmawan Ayu Permoni, Ni Luh Eka Danuarta, Kadek Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Ayu Purma Dewi Erik Trisnawati, Ni Luh De Gede Widiadnyana Pasek Gusti Putu Eka Kusuma I Gusti Made Oka Astana I Ketut Suardika I Ketut Suardika I Putu Agus Adnyana I Putu Agus Adnyana ., I Putu Agus Adnyana Juli Nuryani, Ni Nyoman Kadek Dena Krisnantara KADEK DIAN AYUNING SARI Kadek Dian Jatiwardani Kadek Doddy Purna Hendrawan Kadek Prita Ary Astini Kadek Sutawan Kartika, Riana Dewi Kasih, Ni Luh Sri KETUT SEPSI KASTIANI Khrisna, Gede Bagus Anjas Marga Kirana, Putu Widya Bunga Komang Trisna Sari Dewi Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Luh Luji Purnami Made Dwi Ferayani . Ngurah Tedi Saniartha Ni Ketut Cantika Paraswani Ni Luh Eka Ayu Permoni Ni Luh Nurkariani Ni Made Rianita Ni Putu Ari Aryawati Nuryani, Ni Nyoman Juli Nyoman Sulasmi Nyoman Sulasmi Paraswani, Ni Ketut Cantika Permoni, Ni Luh Eka Ayu Praningtyas, Desak Kadek Widhya Prayoga, I Putu Duta Putu Eka Nopiyani . Ratih, Komang Ayu Maryuni SONIA MELLYA UTAMI, NI PUTU Sri Ayuni, Ni Made Sri Kasih, Ni Luh Supriani, Kadek Ayu Suryajati, I Gusti Ayu Eka Swardani, Ni Wayan Risna Wedayanti, Kadek Ary Yuliastuti, Kadek