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All Journal ETIKONOMI E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL RISET AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jurnal Pengabdian Masyarakat AbdiMas REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Paulus Journal of Accounting (PJA) International Journal of Applied Science and Sustainable Development (IJASSD) Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Reflection: Education and Pedagogical Insights Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective IECON: International Economics and Business Conference SENEMA
I Gusti Ayu Asri Pramesti
Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KOPERASI DI KOTA DENPASAR Pramesti, Gusti Ayu Asri; Tandio, Daniel Raditya
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.184 KB)

Abstract

The implementation of good corporate governance (GCG) is required by all business entities. This is very important because it involves transparency and accountability within a company. Deviations from the principles of good corporate governance will have an impact on the manipulation of information by the company. Cooperative is one of the business entities engaged in the field of economy which has always been based on the principle of kinship and economic democracy, because in the application of activities always try to prioritize the interests of its members based on common prosperity. Based on that, then in this research will describe how the implementation of good corporate governance in the cooperative contained in the city of Denpasar. Population in this research is cooperative exist in Denpasar city which amounts 1011 cooperatives. To determine the number of samples used Slovin formula, while the sampling technique used proportional random sampling. This sampling technique is used for the samples taken equally distributed in accordance with the proportions in the areas of North Denpasar, East Denpasar, South Denpasar and West Denpasar. The number of samples is 91 cooperatives.The results of this study is expected to provide an overview of the implementation of good corporate governance in the cooperative in Denpasar. This is very important because good governance is expected to maintain the operational sustainability of the cooperative in the future.
IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA Putra, Gde Bagus Brahma; Pramesti, I Gusti Ayu Asri
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifi­kasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akun­tansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Clas­sification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisa­ta berkelanjutan yang sebenarnya.
PERSEPSI TENTANG KRISIS ETIKA AKUNTAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ernawatiningsih, Ni Putu Lisa; Pramesti, I Gusti Ayu Asri
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 8 No 1 (2019): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan IPTEKS
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dari idealisme, relativisme, dan tingkat pengetahuan akuntansi terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan. Data dalam penelitian ini adalah data primer, sampel penelitian ini sejumlah 85 mahasiswa program studi akuntansi Universitas Mahasaraswati Denpasar angkatan 2015. Metode Pengambilan sampel dilakukan dengan proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis data dan pembahasan, maka dapat disimpulkan bahwa idealisme dan tingkat pengetahuan akuntansi berpengaruh negatif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan, sedangkan relativisme berpengaruh positif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan.
Konservatisme akuntansi ditinjau dari agency conflict antara pemegang saham, kreditor dan manajemen Sudane, Gede Agus; Endiana, I Dewa Made; Pramesti, I Gusti Ayu Asri
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.31254

Abstract

The principle of conservatism is a concept that recognizes burdens and obligations as soon as possible despite the uncertainty about the results, but only recognizes income and assets when it is certain to be received. Based on the conservatism principle, if there is uncertainty about losses, the company must tend to record losses. Conversely, if there is uncertainty about profits, the company does not have to record profits. As such, profit statements tend to produce lower total profits and asset values just in case. This study aims to reexamine the effect of conflicts between shareholders and creditors and conflicts between shareholders and management. The sample in this study is manufacturing companies listed on the Indonesia stock exchange period 2017 to 2019. Determination of the sample using a purposive sampling method. Based on purposive sampling obtained 23 companies that meet the sample criteria. Conflicts between shareholders and creditors are measured using the DPR, ROA, and DER proxies, and conflicts between shareholders and management are measured using KI and KM proxies. The analytical tool used is multiple linear regression analysis. The results showed that the conflict variable between shareholders and creditors had no effect and the conflict between shareholders and management had a negative effect.
PENINGKATAN PRODUKTIVITAS MELALUI DIGITALISASI PADA UKM FORTUNA HANDYCRAFT DALAM MENGHADAPI LESS CONTACT ECONOMY Atmaja, Ni Putu Cempaka Dharmadewi; Andika, Ary Wira; Kurniari, Krisna; Asri Pramesti, I Gusti Ayu
Jurnal Pengabdian Masyarakat AbdiMas Vol 7, No 02 (2021): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v7i2.3962

Abstract

Kerajinan limbah kayu laut sudah ditekuni hampir 10 tahun oleh UKM Fortuna Handycraf yang produknya sudah dieksport ke berbagai negara di Benua Eropa dan Amerika. Akan tetapi pada masa pandemi, UKM kesulitan untuk meningkatkan produktivitas karena berbagai kendala seperti kendala kapasitas teknologi produksi, pemasaran dan manajerial. Program UKM Indonesia Bangkit memberikan solusi untuk mengatasi permasalahan itu yaitu solusi kendala kapasitas teknologi dengan pengadaan mesin-mesin produksi seperti mesin potong, mesin bor duduk, mesin kompresor, meja kerja dan gerobak sorong. Solusi kendala pemasaran/distribusi dan manajerial dengan perancangan dan pembuatan Sistem Informasi Manajemen berbasis Android (SIMBA) yang dapat membantu mitra menggunakan teknologi komunikasi dan informasi berbasis database sehingga dapat memberikan pengetahuan dan keahlian mitra untuk melakukan kegiatan pemasaran (update produk, penjualan online, transaksi online, pengaturan distribusi), kegiatan persediaan (pengaturan persediaan didasarkan dari online purchase order), dan membantu pembuatan laporan laba rugi perusahaan. Selain itu juga menawarkan media pemasaran dengan menggunakan papan neon box. Solusi yang diberikan dapat membantu peningkatan produktivitas UKM FortunaHandycraft dari segi produksi, pemasaran digital dan manajerial. Kata kunci: digitalisasi UKM, teknologi tepat guna, SIMBA
ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KOPERASI DI KOTA DENPASAR Gusti Ayu Asri Pramesti; Daniel Raditya Tandio
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.109

Abstract

The implementation of good corporate governance (GCG) is required by all business entities. This is very important because it involves transparency and accountability within a company. Deviations from the principles of good corporate governance will have an impact on the manipulation of information by the company. Cooperative is one of the business entities engaged in the field of economy which has always been based on the principle of kinship and economic democracy, because in the application of activities always try to prioritize the interests of its members based on common prosperity. Based on that, then in this research will describe how the implementation of good corporate governance in the cooperative contained in the city of Denpasar. Population in this research is cooperative exist in Denpasar city which amounts 1011 cooperatives. To determine the number of samples used Slovin formula, while the sampling technique used proportional random sampling. This sampling technique is used for the samples taken equally distributed in accordance with the proportions in the areas of North Denpasar, East Denpasar, South Denpasar and West Denpasar. The number of samples is 91 cooperatives.The results of this study is expected to provide an overview of the implementation of good corporate governance in the cooperative in Denpasar. This is very important because good governance is expected to maintain the operational sustainability of the cooperative in the future.
IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA Gde Bagus Brahma Putra; I Gusti Ayu Asri Pramesti
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.611

Abstract

Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifi­kasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akun­tansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Clas­sification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisa­ta berkelanjutan yang sebenarnya.
PENGEMBANGAN INDUSTRI RUMAH TANGGA BERDASARKAN PERSPEKTIF AKUNTANSI DAN PENGEMBANGAN PRODUKSI Ni Putu Sri Mariyatni; I Gusti Ayu Asri Pramesti; Desy Purnami Singgih Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.481 KB)

Abstract

One of the famous crafts in Bali is gringsing fabric which is made in a conventional way using natural dyes. This research is uses an approach method where the researcher provides assistance to craftsmen who still do not have bookkeeping or records related to income, expenses, production costs and loss profits, the provision of facilities and infrastructure owned by craftsmen is still limited such as equipment for spinning yarn, weaving equipment, not yet marketing system for brochures, websites or the like, providing raw materials for yarn, because it is very dependent on supply from Nusa Penida or the surrounding area and does not yet have a product catalog so tourists visiting only see the types or models available on display only. The results is showed that the number of assets owned by each household industry experienced an increase after the implementation of activities by 40 percent from the previous year. The sales turnover of each household industry has increased by 30 percent from the previous year. The number and type of product marketed has increased by 30 percent from the previous year. The utilization of labor from surrounding residents has increased by 30 percent from the previous year. The average number of products sold has increased by almost 50 percent from the previous period.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD I Gusti Ayu Asri Pramesti; I Ketut Budiartha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Accounting information system used by Lembaga Perkreditan Desa (LPD) attempt to produce relevant, accurate, and punctually information. The purpose of this research was to prove empirically the effect of quality of accounting information system toward profitability which uncertainty tasks as moderating variable. The population of this research were all LPD operating in Badung Regency in 2012. Sample were selected through proportionate stratified random sampling. While, 94 LPD taken as sample by using of Slovin formula. The respondent were people who directly involved utilizing accounting information system (accounting software). There were 82 questionnaires send back and suitable for analysis. The data were analyzed using Moderating Regression Analysis (MRA). The conclusions of the study are : 1) quality  of accounting information system positively effect toward LPD profitability in Badung Regency, 2) uncertainty tasks as moderating variable weaken the relationship between accounting information system and LPD profitability in Badung Regency.
PERSEPSI TENTANG KRISIS ETIKA AKUNTAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ni Putu Lisa Ernawatiningsih; I Gusti Ayu Asri Pramesti
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 8 No. 1 (2019): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan IPTEKS
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dari idealisme, relativisme, dan tingkat pengetahuan akuntansi terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan. Data dalam penelitian ini adalah data primer, sampel penelitian ini sejumlah 85 mahasiswa program studi akuntansi Universitas Mahasaraswati Denpasar angkatan 2015. Metode Pengambilan sampel dilakukan dengan proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis data dan pembahasan, maka dapat disimpulkan bahwa idealisme dan tingkat pengetahuan akuntansi berpengaruh negatif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan, sedangkan relativisme berpengaruh positif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan.
Co-Authors Adella, Made Priska Andika, Ary Wira CG, John LEE Daniel Raditya Tandio Daniel Raditya Tandio Desak Putu Devi Ardilia Desy Purnami Singgih Putri Ernawatiningsih, Ni Putu Lisa Etty Murwaningsari Fransisca Hanita Rusgowanto Gde Bagus Brahma Putra Gde Bagus Brahma Putra I Dewa Made Endiana Juniati Gunawan, Juniati K. Budiartha Krisna Kurniari Made Novia Indriani Made Priska Adella Made Santana Putra Adiyadnya Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Suryanita Dewi Ni Kadek Putri Nadia Utami Ni Kadek Putri Nadia Utami Ni Ketut Rasmini Ni Made Sunarsih Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Lisa Ernawatiningsih Ni Putu Sri Mariyatni Ni Putu Yuria Mendra Ni Wayan Lilik Amelia Ni Wayan Windy Oktavani Dewita Sari Nicholas Renaldo Putu Kepramareni Putu Wenny Saitri Rozario, Sean Patrick Sevendy, Tandy Sistya Rachmawati Siti Zubaidah Sri Widiasih Sudane, Gede Agus Suhardjo Tian, Christina