Article Per Year (5 Year)
p-Index From 2021 - 2026
3.266
P-Index
This Author published in this journals
All Journal ETIKONOMI 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

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA OPERASIONAL KOPERASI SIMPAN PINJAM DI KECAMATAN DENPASAR UTARA TAHUN 2015-2018 Ni Kadek Putri Nadia Utami; I Gusti Ayu Asri Pramesti
Paulus Journal of Accounting (PJA) Vol. 2 No. 1 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Koperasi memiliki peran penting dalam perkembangan perekonomian di Indonesia dalam hal meningkatkan kesejahteraan masyarakat. Koperasi dikatakan berhasil apabila kinerja operasional koperasi tersebut berjalan dengan baik. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan kredit, jumlah nasabah debitur, pertumbuhan tabungan, dan pertumbuhan deposito terhadap kinerja operasional pada Koperasi Simpan Pinjam di Kecamatan Denpasar Utara Tahun 2015-2018. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan kredit, jumlah nasabah debitur, pertumbuhan tabungan, dan pertumbuhan deposito terhadap kinerja operasional. Sampel yang digunakan dalam penelitian ini sejumlah 56 koperasi. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa pertumbuhan tabungan berpengaruh positif terhadap kinerja operasional, pertumbuhan deposito berpengaruh negatif terhadap kinerja operasional, sedangkan kredit dan jumlah nasabah debitur tidak berpengaruh terhadap kinerja operasional Koperasi Simpan Pinjam di Denpasar Utara.  
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method, and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
Riding the Waves of Change: The Future of Education 2030 and Beyond Indriani, Made Novia; Pramesti, I Gusti Ayu Asri; Gunawan, Juniati; CG, John LEE; Rozario, Sean Patrick; Tian, Christina
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3244

Abstract

Entering the current era of globalization, there have been many changes, such as climate, health, and welfare, which of course require balanced adaptation and education. This research aims to provide educational changes with the adaptation of the younger generation to cope with climate and environmental changes. The changes needed include curriculum, educator mindset, infrastructure, and teaching methods. This research uses qualitative methods for analysis and evaluation. The research process was conducted through literature studies, discussions, and observations to obtain solutions to the phenomena that occurred. There are four important things that need to be considered related to the phenomenon, namely climate, health, welfare, and education in Indonesia. Based on the results of the study and discussion, it can be concluded that climate, health, welfare, and education play an important role in creating change, including from universities. Prioritizing the development of educational institutions that are modern, ethical, responsible, responsive, and have complete facilities is the main way to create equal access to education. This study contributes to the importance of facing the wave of change and preparing to create a new education in the future.
Identification of Key Variables in the Existence of Prima Dana Mandiri Cooperatives Through the Application of the MICMAC Method Pramesti, I Gusti Ayu Asri; Putra, Gde Bagus Brahma
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.728

Abstract

Cooperatives are the cornerstone of the national economy based on family principles. The development of cooperatives in Bali has good potential in the future. Prima Dana Mandiri Multipurpose Cooperative is one of the cooperatives in Badung Regency and is undergoing experience development. The results of the Focus Group Discussion were analyzed using the Matrix of Cross Impact Multiplications Applied to aClassification (MICMAC) Software. Several key variables play a role in the existence of Prima Dana Mandiri Multi-Business Cooperative
How Firm Characteristics Affect the Dividend Policy of Listed Banking Companies on The Indonesian Stock Exchange in 2019-2021 Saitri, Putu Wenny; Mendra, Ni Putu Yuria; Pramesti, I Gusti Ayu Asri; Renaldo, Nicholas
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.13

Abstract

This study aims in this study to determine the effect of profitability, managerial ownership, liquidity, company size, and debt policy on dividend policy. The population in this study is the population in this study, namely all banking companies registered on the Indonesia Stock Exchange (IDX) in 2019-2021, namely 46 banking companies with a total sample of 41 companies determined by the purposive sampling method. The data analysis technique used in this study is multiple linear regression, coefficient of determination, t-test, and F-test. Based on the research results, it can be seen that Profitability has a positive effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Managerial Ownership and Debt Policy have a negative effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Meanwhile, Liquidity and Company Size Have No Effect on Dividend Policy in banking companies listed on the Indonesia Stock Exchange for 2019-2021. The adjusted R square value in this study is still not strong, namely 0.442 or 44.2% so further research is expected to be able to increase the adjusted R square value by examining and adding other variables which in theory have an influence on dividend policy. The advice that can be given by researchers is that in the future the company is expected to be able to increase its profitability so that later the company is able to distribute high dividends to its investors.
Tri Hita Karana Philosophy in Ethical Leadership of Village Credit Institutions Pramesti, I Gusti Ayu Asri; Renaldo, Nicholas
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i2.41

Abstract

Bali has several institutions based on cultural values, traditions and customs. Tri Hita Karana is a basic concept used by indigenous people in Bali as a guide in living life. The concept of Tri Hita Karana is also a foundation in organizations, one of which is the Village Credit Institution (LPD) in Bali. The Village Credit Institution is an institution formed by the village that functions to manage village finances with the aim of improving welfare. The success of LPD cannot be separated from the ethical role of the leaders. This article aims to provide an understanding of the philosophy of Tri Hita Karana in ethical leadership from the perspective of the philosophy of science ontology, epistemology, and axiology.
OPTIMALISASI PENGEMBANGAN PRODUK KOPERASI SIMPAN PINJAM SECARA ONLINE SERTA STRATEGI MENGATASI KREDIT MACET PADA KSP BALI DHARMA SAMAYA I Gusti Ayu Asri Pramesti; Ni Wayan Windy Oktavani Dewita Sari
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Pandemi Covid-19 yang sangat berdampak pada kegiatan usaha di bidang keuangan seperti Koperasi. Koperasi sangat penting karena koperasi sebagai tempat untuk bisa menyimpan modal. Koperasi juga bisa memberikan pinjaman atau tambahan modal bagi anggota yang memerlukan tambahan modal. Koperasi mampu memberikan dana pinjaman untuk kebutuhan sehari-hari untuk biaya pengobatan, biaya pendidikan, dan biaya-biaya lainnya. Sejak merebaknya virus corona atau yang dikenal dengan pandemi covid-19 terjadi menurunnya antusias anggota pada produk dalam perencanaan maupun optimalisasi media online dalam suatu kegiatan dalam Koperasi simpan pinjam dan Terjadinya kredit macet pada Koperasi Simpan Pinjam Bali Dharma Samaya. Berdasarkan hal tersebut penulis berinisiatif untuk membantu Koperasi Simpan Pinjam Bali Dharma Samaya yang mengalami dampak pandemi melalui optimalisasi pengembangan produk koperasi simpan pinjam secara online serta strategi mengatasi kredit macet. Dengan demikian solusi dari permasalahan yang terjadi adalah pengoptimaisasi pemanfaatkan penggunaan media sosial dikarenakan mudahnya mendapatkan konsumen sehingga mempermudah proses promosi karena konsumen dapat dengan mudah mengakses dan melihat langsung produk yang dijual.
Determinant of Earnings Response Coefficient with Sales Growth as Moderating Pramesti, I Gusti Ayu Asri; Murwaningsari, Etty
ETIKONOMI Vol 24, No 1 (2025)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i1.38165

Abstract

 Research Originality: This study provides a new perspective by including the less explored sales growth as a factor that could potentially strengthen or weaken the relationship between earnings and market response. Investigating sales growth is crucial, as it enhances investor perceptions of revenue growth, a key indicator of corporate success.Research Objectives: This study analyzes the factors that affect earnings response coefficients in basic material and industrial companies listed on the Indonesia Stock Exchange in 2020–2022.Research Methods: This study uses secondary data that consisted of 76 companies with 228 observations in the basic material and industrial sectors listed on the Indonesia Stock Exchange from 2020 to 2022. This research uses multiple linear regression analysis and the data distribution is panel data.Empirical Results: The findings show that free cash flow has a positive effect on the earnings response coefficient, and systematic risk has a negative effect. Capital expenditure does not affect the earnings response coefficient. Sales growth, as moderation, can weaken systematic risk on the earnings response coefficient.Implication: This study had theoretical implications for examining the theory related to the earnings response coefficient. Practically, it provided investors with an overview of earnings quality, as shown by capital expenditure and free cash flow.JEL Classification: L6, D21, G10How to Cite:Pramesti, I. G. A. A., & Murwaningsari, E. (2025). Determinant of Earnings Response Coefficient with Sales Growth as Moderating. Etikonomi, 24(1), 233 – 246. https://doi.org/10.15408/etk.v24i1.38165.
CSR Moderation in the Influence of Intellectual Capital and Transformational Leadership on Organizational Performance I Gusti Ayu Asri Pramesti; Nicholas Renaldo; Ni Putu Yuria Mendra; Ida Ayu Budhananda Munidewi
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4whgqg53

Abstract

The Village Credit Institution (LPD) is an institution managed by the laws and regulations of Bali. The LPD promotes the traditional village economy in economic, social, and cultural aspects. This study aims to analyze the role of CSR in strengthening intellectual capital and transformational leadership on organizational performance. This study used 246 LPD heads as respondents from 246 LPD in Bali Province. Data was collected by distributing questionnaires and interviews with some LPD heads. Data were analyzed using a structural equation model with the Partial Least Squares application. The results indicate that intellectual capital has a positive influence on LPD performance. Transformational leadership has a positive influence on LPD performance. CSR does not strengthen intellectual capital and transformational leadership in organizational performance. The findings suggest that LPD with transformational leaders and intellectual capital are crucial for maintaining the sustainability of LPD. This study has limitations in the direct distribution of questionnaires because respondents were reluctant to fill them out via Google Forms. This study has implications that can expand knowledge and provide information for LPD by considering intellectual capital and transformational leadership in improving organizational performance and sustainability. 
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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.33-39

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.
Co-Authors Adella, Made Priska Andika, Ary Wira CG, John LEE Christina Tian Daniel Raditya Tandio Daniel Raditya Tandio Desak Putu Devi Ardilia Desy Purnami Singgih Putri Ernawatiningsih, Ni Putu Lisa Etty Murwaningsari Febryanti Simon Fransisca Hanita Rusgowanto Gde Bagus Brahma Putra I Dewa Made Endiana I Gusti Ngurah Alit Antara John Lee CG Juniati Gunawan Juniati Gunawan, Juniati K. Budiartha Krisna Kurniari Made Novia Indriani 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 Sean Patrick Rozario Sevendy, Tandy Sistya Rachmawati Siti Zubaidah Sri Widiasih Sudane, Gede Agus Suhardjo Tian, Christina