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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Pengabdian Masyarakat Asia Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Dharma Jnana CONSEN: Indonesian Journal of Community Services and Engagement Greenation International Journal of Economics and Accounting SENEMA
I Putu Mega Juli Semara Putra, I Putu Mega Juli
Universitas Mahsaraswati Denpasar
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INFLUENCE OF FINANCIAL PERFORMANCE ON DIVIDEND POLICY: EVIDENCE IN BANKING COMPANIES ON THE INDONESIA STOCK EXCHANGE Semara Putra, I Putu Mega Juli; Gunadi, I Gusti Ngurah Bagus
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 9 No 1 (2023): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v9i1.1030

Abstract

This study aims to examine the effect of the variable capital adequacy ratio, debt-to-equity ratio, return on assets, and loan-to-deposit ratio on dividend policy. The study was carried out using a quantitative approach. The sample in this study was 12 banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Determination of the sample using a purposive sampling method. The analytical tool used is Multiple Linear Regression Analysis. The results of this study indicate that the capital adequacy ratio variable has a negative effect on dividend policy, the debt-to-equity ratio has no effect on dividend policy, return on assets has a negative effect on dividend policy and loan to deposit ratio has no effect on dividend policy. This study implicates companies and policymakers in Ministries and Government Agencies in Indonesia to regulate the company's dividend policy on the Indonesian stock exchange so that it is mutually beneficial for companies and investors. This is the first study that examined dividend policy to influence financial performance in banking companies on the Indonesia stock exchange.
Preparation Of Quality Financial Reports In Village Credit Institutions: A Study In Kukuh Customary Village Sujana, Ni Made Wanda Diajeng; Kepramareni, Putu; Putra, I Putu Mega Juli Semara; Pradnyawati, KM Diah Monika
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2760

Abstract

Purpose: This study aims to enhance the competence of human resources in preparing high-quality financial reports at the Village Credit Institution (LPD) of Kukuh Traditional Village. As a microfinance institution, LPD plays a crucial role in the local economy, and good financial reporting is essential for implementing Good Corporate Governance (GCG) and increasing stakeholder trust. Method: The research was conducted through community service activities involving interviews, training, and evaluations. A pre-test and post-test approach was used to measure the effectiveness of the training. Practical Applications: The training provided practical knowledge and skills that are directly applicable to the daily financial reporting tasks of LPD staff, supporting the institutional goal of better governance and transparency. Conclusion: The evaluation showed a 64% increase in competence among the participants, indicating that the training program was effective and beneficial for improving human resource capacity at the LPD of Kukuh Traditional Village.
The Implementation of Good Corporate Governance Principles in Budget Management at BKKBN Provincial Representative Office in Bali Ida Ayu Lidya Primadona; I Nyoman Kusuma Adnyana; I Putu Mega Juli Semara Putra
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.435

Abstract

Budget management encompasses a series of financial regulatory activities, including planning, bookkeeping, expenditure, supervision, and financial accountability within an organization or institution. This study employs a qualitative research approach to explore the extent to which Good Corporate Governance (GCG) principles are implemented in budget management at the Provincial Representative Office of BKKBN Bali. The findings reveal that all GCG principles—transparency, accountability, responsibility, independence, and fairness—have been applied by both budget managers and users. Nevertheless, several challenges remain, such as the low realization of the Special Allocation Fund (DAK) for the Family Planning sub-sector and limited support from regional (district/municipal) government budgets (APBD). As a solution, cross-sectoral synergy and the strengthening of ethical organizational commitment are necessary. The implementation of GCG has been proven to foster a more harmonious, transparent, and sustainable approach to budget governance.
PENGEMBANGAN UMKM PRODUK EKSPOR ROOM DIVIDER DARI ASPEK PRODUKTIVITAS PRODUKSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Ni Luh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.33-39

Abstract

Abstract Science Program for Export Products is done at Diva Lamp located in Banjar Sapat Village Tegalalang Gianyar and OMG Lamp in Banjar Gentong Desa Tegalalang Gianyar Regency. Handicraft products produced in the form of room divider that is various kinds of room and interior partitions made of natural materials. The targeted output outcomes include separation of production space planning and product storefront space because in the production room, the laying of facilities such as machinery and work equipment is more permanent, while the product is more neatly arranged so as to create a representative atmosphere for customers. A good layout will provide larger outputs with the same or fewer costs, smaller man hours, and / or reduced working hours. Output is no less important is the procurement of acrylic printing machine. Procurement is expected to reduce the price of production and the length of time the completion of the product so that the resulting product can compete in the market. Improvements in management, bookkeeping, and marketing are done with the aim that administratively UMKM operational can be better organized so that it is easier in planning process, supervision and decision making. In terms of marketing is expected to add a marketing model so that market share can be absorbed more leverage. Keywords: room divider, room partition
PENGEMBANGAN UMKM DARI PERSPEKTIF PENGEMBANGAN TEKNOLOGI INFORMASI AKUNTANSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Siluh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (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.10.2.2019.161-167

Abstract

The Export Product Development Program (PPPE) is carried out on the Diva Lamp in Banjar Sapat, Tegalalang Village, Gianyar Regency and OMG Lamp located in Banjar Gentong, Tegalalang Village, Gianyar Regency. The craft products produced are room dividers, which are various types of room and interior partitions made from natural materials. The targeted output includes planning the separation of production space and product storefront space because in the production room, laying out facilities such as machines and work equipment is more permanent while the product storefront is more neatly arranged so that it creates a representative atmosphere for the customer. larger output with the same or fewer costs, smaller man hours, and or reduced machine working hours. Procurement is expected to reduce production prices and the length of time for completion of products so that the products produced can compete in the market. Improvements in terms of management, bookkeeping and marketing are carried out with the aim that administratively the operation of MSMEs can be more neatly organized so that it is easier in the process of planning, supervision and decision making. In terms of marketing, it is expected to add to the marketing model so that market share can be absorbed more optimally.
AUDIT REPORT LAG IN BANKING COMPANIES: AN INDONESIAN EVIDANCE Made Christin Dwitrayani; Putu Mega Juli Semara Putra; I Made Sudiartana; Ni Made Rai Juniariani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.291-306

Abstract

The information contained in a company's financial reports can be useful if it is presented accurately and on time when needed by users of financial reports such as creditors, investors, auditors, government, society, and other parties as a basis for making decisions. The inaccuracy of the audit report (audit report lag) will have an impact on the company's credibility. Timeliness in completing a financial report audit is seen from the date of the company's financial report to the date of the independent auditor's report. This research was conducted to deetermine the effect of profitability, solvency, company size, auditor reputation, and audit opinion on audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 47 banking companies registered on the IDX in 2020-2022. The sample in this research was 4 companies determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the variables profitability, company size, and auditor reputation have a negative effect on audit report lag, while solvency and audit opinion do not affect audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022.
IMPLEMENTASI SISTEM PENCATATAN DOWN PAYMENT BERBASIS MICROSOFT EXCEL PADA BALE UDANG MANG ENGKING KUTA I Putu Mega Juli Semara Putra; Ni Kadek Diah Cahyani
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Pengelolaan keuangan yang efektif merupakan salah satu faktor penting dalam mendukung kelancaran operasional usaha, khususnya dalam pencatatan down payment (DP) pada sistem reservasi restoran. Kegiatan pengabdian masyarakat ini bertujuan untuk mengimplementasikan sistem pencatatan down payment berbasis Microsoft Excel pada Bale Udang Mang Engking Kuta guna meningkatkan efisiensi dan akurasi pencatatan keuangan. Permasalahan yang dihadapi mitra meliputi pencatatan DP yang masih dilakukan secara manual, kurang terstruktur, serta kesulitan dalam memantau status pembayaran pelanggan. Metode pelaksanaan yang digunakan meliputi observasi, perancangan sistem, pelatihan, dan pendampingan. Hasil kegiatan menunjukkan bahwa sistem pencatatan berbasis Excel mampu membantu staf dalam mencatat data pelanggan, jumlah DP, serta sisa pembayaran secara lebih sistematis dan akurat. Selain itu, sistem ini juga mempermudah proses monitoring pembayaran dan meminimalkan kesalahan pencatatan. Dengan demikian, implementasi sistem ini dapat meningkatkan efektivitas pengelolaan keuangan serta mendukung operasional restoran yang lebih profesional dan berkelanjutan.
THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL SUSTAINABILITY IN BALI LPDS Ni Made Wanda Diajeng Sujana1; I Putu Mega Juli Semara Putra; I Nyoman Kusuma Adnyana Mahaputra
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22038657

Abstract

Financial sustainability is crucial for ensuring the long-term viability of Village Credit Institutions (LPDs) in Bali. Although intellectual capital is recognized as a strategic organizational resource, empirical findings regarding its influence on financial sustainability remain inconclusive. Furthermore, studies examining the mediating role of good corporate governance in the relationship between intellectual capital and financial sustainability, particularly in community-based financial institutions, remain limited. This study aims to analyze the role of good corporate governance in mediating the influence of intellectual capital dimensions (human capital, social capital, and relational capital) on financial sustainability in LPDs in Bali Province. This study employed a quantitative approach using primary data collected through questionnaires distributed to LPD managers and employees. A total of 188 valid responses were analyzed using PLS-SEM with SmartPLS software. The results reveal that social capital and relational capital enhance good corporate governance, which subsequently improves financial sustainability. Good corporate governance mediates the relationship between intellectual capital dimensions and financial sustainability, except for human capital, which has no significant effect. These findings contribute to the intellectual capital and governance literature by demonstrating the role of governance quality in transforming social and relational capital into sustainable financial outcomes. The study also provides practical implications for strengthening governance practices and enhancing the long-term sustainability of LPDs.
Co-Authors A. A. Ketut Sudiana Antari, Ni Komang Rahayu Dewi, Ni Nyoman Santi Dwi Rusjayanthi, Dwi I Dewa Made Endiana I Gusti Ngurah Bagus Gunadi I Made Narsa I Made Sudiartana, I Made I Nyoman Kusuma Adnyana I Nyoman Kusuma Adnyana Mahaputra Ida Ayu Lidya Primadona Isidorus Ferensianus Luh Komang Merawati Made Christin Dwitrayani Maria Elvira Kathartika Mohammad Yulian Nurrohim Ni Kadek Diah Cahyani Ni Komang Pika Dinanti Ni Luh Putu Natha Primadewi Ni Luh Putu Widhiastuti Ni Made Devi Irayani Ni Made Rai Juniariani Ni Made Sunarsih Ni Made Wanda Diajeng Sujana1 Ni Putu Lisa Ernawatiningsih Ni Wayan Rustiarini Nyoman Kusuma Adnyana Mahaputra Pradnyawati, KM Diah Monika Putu Kepramareni Saputra, I Putu Mega Silawati, Ni Kadek Siluh Putu Natha Primadewi Sujana, Ni Made Wanda Diajeng