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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Jurnal Pengabdian Dharma Laksana Syntax Idea Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Amnesty: Jurnal Riset Perpajakan Community Development Journal: Jurnal Pengabdian Masyarakat Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi juremi: jurnal riset ekonomi INVOICE : JURNAL ILMU AKUNTANSI Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Innovation Research and Knowledge Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu E-JURNAL AKUNTANSI
I G. A. Desy Arlita
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Meningkatkan Produktivitas Karyawan dalam Proses Purchasing dan Receiving di Swiss-Belhotel Rainforest Kuta Verrel Renaldy Suoth; I G.A. Desy Arlita
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 4 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i4.993

Abstract

Kegiatan pengabdian di Swiss-Belhotel Rainforest, Kuta, Bali, berfokus pada optimalisasi proses Purchasing dan Receiving serta peningkatan produktivitas karyawan untuk meningkatkan efisiensi operasional hotel. Dalam konteks pertumbuhan industri pariwisata Bali, kegiatan ini bertujuan mengatasi tantangan manajemen pemasok, fluktuasi harga, dan pengelolaan barang. Melalui analisis alur kerja dan implementasi strategi seperti peningkatan komunikasi antar departemen, efisiensi biaya, dan pengelolaan barang sistematis, pengabdian ini bertujuan meningkatkan produktivitas karyawan dan kualitas pelayanan hotel. Hasil menunjukkan peningkatan efektivitas pengadaan dan penerimaan barang, optimalisasi sumber daya, dan produktivitas karyawan, menekankan pentingnya proses back-office dalam menciptakan pengalaman tamu yang memuaskan.
PENGARUH STRUKTUR MODAL, RISIKO KREDIT DAN DANA PIHAK KETIGA TERHADAP KINERJA KEUANGAN PERBANKAN Setia Devi, Anak Agung Istri; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Arlita, I G.A. Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.714

Abstract

This study aims to analyse the effect of capital structure, credit risk, and third-party funds on banks' financial performance, taking into account the challenges magnified by the COVID-19 pandemic. The global economic shock caused by the pandemic increased pressure on banks' capitalisation due to the decline in economic activity. At the same time, credit risk surged as many businesses and individuals faced financial difficulties leading to an increase in bad debts. In addition, economic uncertainty encouraged customers to withdraw or hold deposits, creating pressure on bank liquidity. This study uses secondary data from the annual financial statements of 97 banking companies for the period 2021-2023. The analysis technique used is multiple linear regression to test the relationship between these variables. The results showed that capital structure has a positive and significant effect on financial performance. Credit risk was also found to have a positive and significant effect on financial performance. Similarly, third party funds made a significant positive contribution. These findings provide an in-depth understanding of the importance of managing financial elements in maintaining banking stability and performance, especially in the midst of unpredictable economic challenges
PENGARUH DIGITALISASI, INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEBERLANJUTAN USAHA UMKM DI KABUPATEN BADUNG Jimat Asmara , I Gede; R. Aprilyani Dewi , Putu Pande; Sunarta, I Nyoman; Arlita, I G.A. Desy Arlita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.749

Abstract

This study aims to test whether there is an influence of digitalization independence, financial literacy, and financial inclusion on business sustainability. Thei population in this study weirei busineiss actors in Badung Reigeincy. Thei numbeir of sampleis in this study was 100 reispondeints. Thei sampling teichniquei useid thei purposivei sampling meithod. Thei reiseiarch meithod useid is quantitativei with data sourceis in thei form of primary data. Thei reisults of this study providei eimpirical eivideincei that partially thei variableis of digitalization, financial liteiracy, and financial inclusion havei a positivei eiffeict on busineiss sustainability. Simultaneiously, thei variableis of digitalization indeipeindeincei, financial liteiracy, and financial inclusion havei a significant eiffeict on busineiss sustainability.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DI INDONESIA: Studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Julianti, Ni Ketut Trisna; Dewi, Putu Pande R. Aprilyani; Sunarta, I Nyoman; Arlita, I G A Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.795

Abstract

The rise in carbon emissions brought on by business operations that generate gasses that cause carbon emissions serves as the foundation for this study. This study seeks to assess the impact of profitability, firm size, and environmental performance on carbon emission disclosure in Indonesia, using a population of 165 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample used was 37 manufacturing companies so that 148 research data were obtained. The used analytical method was panel data regression analysis, using Eviews 12 software for data processing. The findings of this study demonstrate that profitability, company size, and environmental performance each exert a positive influence on carbon emission disclosure. Collectively, these variables account for 89.83% of the impact on carbon emission disclosure, with the remaining influence attributed to other factors. This study to serve as a reference for enhancing carbon emission disclosure in Indonesia, therefore facilitating the reduction and management of carbon emissions in the future. Keywords: carbon emission disclosure, profitability, company size, environmental performance
Menggalakkan Gaya Hidup Sehat Melalui Pengenalan dan Konsumsi Tanaman Toga Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; I G A Desy Arlita; Putu Sri Arta Jaya Kusuma; I G A N Alit Sumantri
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.5269

Abstract

Latar belakang: Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Pengenalan Tanaman Obat Keluarga (TOGA) memiliki potensi untuk meningkatkan kesehatan dan kesejahteraan masyarakat. Desa Buahan, Gianyar, Provinsi Bali memiliki potensi lahan subur yang luas, keunggulan dalam hal mata pencaharian masyarakat adalah pertanian. Potensi pertanian di Desa Buahan terkait erat dengan tanahnya yang subur dan keahlian masyarakat dalam bertani dan tanaman obat. Metode pengabdian: Hal ini akan dilakukan dalam skema pengabdian kepada pelaku Ibu PKK di Desa Buahan, Kecamatan Payangan, Kabupaten Gianyar, Provinsi Bali. Kegiatan ini merupakan bagian dari Economy Social Activity (ESA) di tahun 2024 dengan tema “EMPOWERING VILLAGE COMMUNITIES: ADVANCING SDG’S THROUGH TOGA (MEDICAL PLANTS) IMPLEMENTATION”. Hasil pengabdian: Hasil yang diperoleh adalah sosialisasi yang dilakukan telah mampu memotivasi, membuka wawasan, dan pola pikir pelaku Ibu PKK di Desa Buahan, Gianyar, Provinsi Bali untuk lebih mengenal kegunaan tanaman obat keluarga serta pengetahuan tentang budidaya tanaman obat keluarga, sehingga dapat berkontribusi pada pengembangan ekonomi lokal dan memberikan peluang untuk kewirausahaan di masyarakat. Kesimpulan: Serangkaian dari kegiatan acara edukasi yang telah dilakukan dengan baik atas dukungan dari semua pihak yang telah terlibat dalam acara.
Kemampuan Kualitas Audit Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Arlita, I G A. Desy
GEMA EKONOMI Vol 11 No 6 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Kekayaan pemegang saham meningkat saat nilai perusahaan meningkat sehingga pemegang saham ingin nilai perusahaan yang terus bertumbuh. Keinginan ini dapat menjadi tekanan bagi manajemen akibatnya manajemen terdorong untuk melakukan manajemen laba untuk memberi signal positif yang diharapkan akan meningkatkan nilai perusahaan. Banyak penelitian telah dilakuukan berkenaan hal tersebut namun hingga kini terjadi inkonsistensi hasil sehingga pada penelitian ini ditambahkan variable moderasi yaitu kualitas audit. Penelitian dilakukan terhadap perusahaan ritel yang terdaftar di BEI dengan menggunakan moderated regression analysis. Hasil yang ditemukan adalah kualitas audit bukanlah variable moderasi murni di penelitian ini, namun homologizer moderasi. Hal ini terjadi karena keterbatasan dalam skala pengukuran kualitas audit sehingga penelitian selanjutnya disarankan untuk membangun alat ukur yang sesuai sehingga kualitas audit dapat diukur menggunakan skala rasio.
Peran Sistem Informasi Akuntansi, Pengendalian Internal dan Transparansi Terhadap Pencegahan Fraud (Studi Kasus koperasi Di Wilayah Kabupaten Bangli) Ni Kadek Sandya Grahita; Ni Putu Budiadnyani; I Nyoman Sunarta; I.G.A. Desy Arlita
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16198

Abstract

Penelitian ini bertujuan untuk mengetahui peran sistem informasi akuntansi, pengendalian internal dan transparansi terhadap pencegahan fraud. Sampel dalam penelitian ini adalah sebanyak 165 responden. Teknik analisis data menggunakan Uji Validitas, Uji Reabilitas, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Koefisien Determinasi, Uji F dan Uji t. Dari hasil penelitian ini diperoleh hasil sistem informasi akuntansi, pengendalian internal, dan transparansi berpengaruh positif signifikan terhadap pencegahan fraud. Saran yang dapat diberikan peneliti adalah koperasi di Wilayah Kabupaten Bangli dalam mencegah terjadinya fraud diharapkan secara rutin melakukan pembaharuan terhadap sistem informasi akuntansiyang digunakan agar nantinya mampu meminimalisir terjadinya kecurangan, selalu menerapkan pengendalian internal dengan baik dan menerapkan transparansi terhadap semua pihak yang berkepentingan terhadap koperasi.
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation Sari, Diah Ayu Wantika; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A Desy
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study investigates the influence of time budget pressure and audit fees on audit quality, incorporating auditor motivation as a moderating variable within Public Accounting Firms in Bali Province, Indonesia. Addressing a gap in the literature concerning the interplay between financial and temporal constraints and auditor performance, this research adopts a quantitative approach using Structural Equation Modeling (SEM) via SmartPLS. Data were obtained from 103 auditors through structured questionnaires. The empirical results demonstrate that time budget pressure has a significant positive effect on audit quality (β = 0.265, p = 0.006), as do audit fees (β = 0.246, p = 0.026). Notably, auditor motivation significantly moderates both relationships. Specifically, it amplifies the effect of time budget pressure (β = 0.369, p = 0.003) and audit fees (β = 0.198, p = 0.039) on audit quality. These findings suggest that auditor motivation plays a critical role in mitigating the negative implications of resource constraints and enhancing audit performance. The study contributes to the auditing literature by providing empirical evidence on the moderating role of intrinsic motivation in the audit process. From a practical perspective, it underscores the importance of professional development and equitable compensation strategies in supporting audit quality. Future research is encouraged to explore other contextual or behavioral moderators in different institutional or regulatory settings.
Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19 Ni Putu Budiadnyani; I G A Desy Arlita
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p11

Abstract

The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. Keywords: Capital Adequacy; Credit Risk; Profitability
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange Devasari, Ni Putu Nadia; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A. Desy
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16554

Abstract

This study investigates the influence of thin capitalization, transfer pricing, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX), specifically within the food and beverage manufacturing subsector from 2019 to 2023. The research aims to explore how internal financial strategies contribute to tax avoidance behaviors. A quantitative approach was employed using secondary data sourced from published financial statements. A total of 109 valid company-year observations were analyzed after removing 24 outliers from the initial dataset. The variables were tested using multiple linear regression analysis via SPSS, with a significance level set at 5%. The results indicate that thin capitalization has a positive and significant effect on tax avoidance, suggesting that companies leverage debt financing to reduce taxable income. Similarly, transfer pricing practices also show a significant positive relationship, implying the strategic allocation of intra-group transactions to lower tax obligations. Sales growth is found to positively and significantly affect tax avoidance, indicating that growing companies tend to adopt more aggressive tax strategies to maintain post-tax profitability. The adjusted R² value of 0.674 suggests that 67.4% of the variation in tax avoidance is explained by the model. These findings support agency theory, which posits that managers act in their own interest, often engaging in tax minimization to enhance financial performance and shareholder value. The study contributes to the understanding of corporate tax behavior in emerging markets and informs policymakers of the need for stricter regulations on intercompany transactions and capital structure management
Co-Authors Desak Ayu Sriary Bhegawati Desak Made Sukarnasih Devasari, Ni Putu Nadia Devi Anggun Meihera Dewi, Ida Ayu Km Ari Karunia I G A A Pramita Indraswari I G A N Alit Sumantri I Made Suidarma I Nyoman Gede Arya Diatmika I Nyoman Sunarta I Nyoman Sunarta Indraswari, I G A A Pramita Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Komang Sri Widiantari Mahadewi, Ida Ayu Gd. Dian Febby Ni Kadek Sandya Grahita Ni Luh Novi Sukmawati Ni Putu Budiadnyani Ni Putu Budiadnyani Prawitasari, Putu Putri Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Rahayu, I Wayan Eka Indra Sari, Diah Ayu Wantika Setia Devi, Anak Agung Istri Sumantri, I G A N Alit Verrel Renaldy Suoth