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Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018 Dara Nida Utamie; Akram Akram; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 30 No 1 (2020)
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.2020.v30.i01.p20

Abstract

The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure
Dampak Dispersion Of Ownership, Financial Distress, Dewan Pengawas, Umur Listing terhadap Pengungkapan Sukarela Bank Syariah Barry Alfian; Lilik Handajani; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 30 No 6 (2020)
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.2020.v30.i06.p20

Abstract

This study aims to look at the effect of ownership dispersion, financial distress, sharia supervisory board and age of listings on the extent of voluntary disclosure in Islamic banks registered with OJK in the 2015-2018 period. The population of the study was 14 companies of Islamic Commercial Banks and the number of samples obtained were 13 companies with an observation period of 4 years. Data analysis techniques using multiple linear regression. Statistical results show that Simultaneous that dispersion of ownership, financial distress, sharia supervisory board and age of listings have a positive and significant effect on voluntary disclosure of Islamic Commercial Banks. While partially dispersion of ownership and sharia supervisory board negative significant influence on voluntary disclosure of Islamic Commercial Banks. Keywords: Voluntary Disclosure; Ownership Dispersion; Financial Distress; Supervisory Board; Age Of Listing.
Pengaruh Intellectual Capital Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Rizki Fazrin; Hermanto Hermanto; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p10

Abstract

The study aims to analyze the indirect influence of Intellectual Capital and Stock Return through profitability. Banking companies listed in Indonesia Stock Exchange 2013-2017 period. Samples were determined by purposive sampling obtained 145 samples. Data analysis tools using Path Analysis. Intellectual capital research findings showed no positive effect on stock returns over profitability as an intervening variable. As the research implications for consideration by the regulator in the field of accounting on the importance of intellectual capital information so that the regulation needs to be made on how to measure, recognize and report it. Keywords : Intellectual Capital, Stock Return, Profitability
Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan Lalu Andika Noviawan; Lilik Handajani; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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.2020.v30.i02.p12

Abstract

This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company’s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company’s demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers’ rent extraction actions that impact on declining financial performance. Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.
OPTIMALISASI PERTANIAN DENGAN MEMANFAATKAN LAHAN PEKARANGAN DAN BUDIDAYA BIBIT POHON DURIAN DI DESA WAJAGESENG, KECAMATAN KOPANG, KABUPATEN LOMBOK TENGAH. Putra, Urief Arsani Atma; Aprillia, Dea; Andika, Puput; Wardani, Linda Noviantika; Ilhamsyah; Amalia, Dina; Pramadani, Intha Daefa; Asnawi, Hammam Adian; Ningrum, Safitri Ade; Arsana, I Dewa Putu; Putra, I Nyoman Nugraha Ardana
Jurnal Wicara Vol 2 No 2 (2024): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v2i2.4099

Abstract

Wajageseng Village is one of the villages in the Kopang District area. Based on the official website of the Central Lombok Regency Statistics Agency, in Kopang District, Wajageseng village has an area of ​​13 km2. The majority of the population works as farmers. Therefore, the KKN student group carried out activities by utilizing empty land chosen by residents, especially in home gardens. The aim of implementing this KKN activity is to realize the theme of Advanced and Sustainable Agriculture in Wajageseng Village. There are 3 activities carried out, namely (1) using empty land to cultivate durian seeds (2) making organic fertilizer to fertilize durian tree seeds (3) socializing organic fertilizer for durian tree seeds. The result of this activity is that the people of Wajageseng Village are able to make optimal use of their yard land so they can enjoy the desired results. Apart from that, by making organic fertilizer from goat kohe, it is also hoped that the community will be able to utilize goat manure waste and there will be socialization on making organic fertilizer which aims to enable people to make their own organic fertilizer at home. The results of the activities above show that this KKN activity has been able to answer several problems that exist in Wajageseng village regarding the use of house yard land for cultivating plants in order to realize advanced and sustainable agriculture.
APLIKASI MESIN EXTRUDER KAWAT UNTUK MENINGKATKAN PRODUKTIFITAS PERAJIN PERAK “DHIMAS SILVER” DESA UNGGA, KECAMATAN PRAYA BARAT DAYA, KABUPATEN LOMBOK TENGAH Suartika, I Made; Wijana, Made; Putra, I Nyoman Nugraha Ardana; Joniarta, I Wayan; Ramadhan, Galang Baruna; Putra, Ardi Wijaya
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2473

Abstract

PBM-PKM's partner in this activity is Dhimas Silver with the owner Mr. Sarinda Farid Risky. The partner location is in Ungga Village, Southwest Praya District, Central Lombok. Featured products are: brooches, rings, studs, hairpins, suweng (a type of stud), pendants, bracelets and brooches-pendants. The jewelry is made from a combination of pearl shells which are shaped into oval, round, oval, rectangular, triangular and half round shapes and then framed with silver ornaments combined with pearls to produce classy handicraft products. The problem for SMEs in the production sector is the difficulty in making wire sizes smaller than 0.5 mm, so partners want help in making extruder style wire drawing machines. The aim of this activity is to solve production problems in making wire. The solution for the production sector was to create a wire pulling machine. The results of the activity produced a wire drawing machine with an extruder type. Wire pulling machine specifications Frame/chassis size Length 71.5 cm Width 51.5 cm Height 80 cm, angle iron 2 mm thick 5 x 5 cm. The driving electric motor is ¾ HP, 1400 rpm pulley Ǿ 3 inch connected to a V belt to the middle pulley (input gear box) Ǿ 7 inch with a transmission ratio so that the input gear box rotation is 600 rpm. The rotation of the input gear box in the middle rack will be reduced by the gear ratio 1:50 so that the output rotation of the gear box is 12 rpm, the output rotation of the gear box will be transmitted to the wire pulling roller on the top shelf using a v belt pulley system, with a diameter ratio Ǿ 3 inch to Ǿ 7 inch so that the rotation of the wire pulling roller becomes 5.5 rpm
Peran Profitabilitas dalam Memediasi Nilai Perusahaan Sektor Makanan dan Minuman (The Role of Profitability in Mediating Value of Food and Beverage Companies) Imron, Muhamad Ali; Putra, I Nyoman Nugraha Ardana
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1555

Abstract

This study aims to analyze the role of profitability as a mediating variable in the relationship between capital structure and dividend policy on firm value. To achieve these objectives, the population used in this study is the annual financial statements of food and beverage sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique is purposive sampling. The data obtained were analyzed using Eviews 12 software, including model selection test, hypothesis testing, and Sobel test. The results show that capital structure, dividend policy, and profitability have no significant effect on firm value. In addition, profitability is negatively and significantly affected by capital structure and dividend policy, but cannot mediate the relationship between capital structure and dividend policy with firm value.
MEMENANGKAN LAKON WAYANG SASAK DALAM PENGEMBANGAN DESA WISATA Putra, I Nyoman Nugraha Ardana; Sujadi, Sujadi; Sakti, Dwi Putra Buana; Rispawati, Dewi; Biyanti, Achrelia Luluk
Jurnal Pepadu Vol 5 No 4 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i4.5845

Abstract

Pantai Induk merupakan salah satu tempat wisata favorit bagi maayarakat dan memang sudah semenjak lama menjadi destinasi wisata local yang berada di wilayah kecamatan Gerung Kabupaten Lombok Barat.Berbagai Permasalahan yang dihadapi oleh obyek wisata ini adalah factor alam berupa abrasi laut dan factor manusia dengan adanya penambangan berupa galian c yang berada diseputaran lokasi wisata tersebut. Solusi yang ditawarkan berdasar permasalahan dihadapi dengan melakukan studi tentang di wilayah destinasi wisata Pantai Induk dan menentukan strategi pengembangan obyek wisata yang yang berkelanjutan melalui sustainable development goals (SDG) dan sustainable tourism theory . Upaya melakukan tersebut maka dilakukan kegiatan survey untuk mempertajam strategi yang akan dipilih. Selain itu dilakukan sosialisasi hasil studi dalam bentuk penyerahan berkas hasil studi kepada aparat desa. Target yang direncanakan adanya rumusan kebijakan yaitu Strategi Mengembangkan Kembali Pantai Induk sebagai Salah Satu Destinasi Wisata Tertua Di Pulau Lombok. Mewujudkan Pantai Induk Sebagai Destinasi Budaya Dalam Upaya  meningkatkan kesejahhteraan masyarakat desa Taman Ayu.
OPTIMALISASI PERTANIAN DENGAN MEMANFAATKAN LAHAN PEKARANGAN DAN BUDIDAYA BIBIT POHON DURIAN DI DESA WAJAGESENG, KECAMATAN KOPANG, KABUPATEN LOMBOK TENGAH. Putra, Urief Arsani Atma; Aprillia, Dea; Andika, Puput; Wardani, Linda Noviantika; Ilhamsyah; Amalia, Dina; Pramadani, Intha Daefa; Asnawi, Hammam Adian; Ningrum, Safitri Ade; Arsana, I Dewa Putu; Putra, I Nyoman Nugraha Ardana
Jurnal Wicara Vol 2 No 2 (2024): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v2i2.4099

Abstract

Wajageseng Village is one of the villages in the Kopang District area. Based on the official website of the Central Lombok Regency Statistics Agency, in Kopang District, Wajageseng village has an area of ​​13 km2. The majority of the population works as farmers. Therefore, the KKN student group carried out activities by utilizing empty land chosen by residents, especially in home gardens. The aim of implementing this KKN activity is to realize the theme of Advanced and Sustainable Agriculture in Wajageseng Village. There are 3 activities carried out, namely (1) using empty land to cultivate durian seeds (2) making organic fertilizer to fertilize durian tree seeds (3) socializing organic fertilizer for durian tree seeds. The result of this activity is that the people of Wajageseng Village are able to make optimal use of their yard land so they can enjoy the desired results. Apart from that, by making organic fertilizer from goat kohe, it is also hoped that the community will be able to utilize goat manure waste and there will be socialization on making organic fertilizer which aims to enable people to make their own organic fertilizer at home. The results of the activities above show that this KKN activity has been able to answer several problems that exist in Wajageseng village regarding the use of house yard land for cultivating plants in order to realize advanced and sustainable agriculture.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi Pada Perusahaan Non Keuangan Yang Terdaftar di BEI Periode 2017-2021 Noval, Khamada; Putra, I Nyoman Nugraha Ardana; Husnan, Lalu Hamdani; Hidayati, Siti Aisyah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.562

Abstract

This study aims to analyze the comparison of financial performance before and after mergers and acquisitions in non-financial companies listed on the IDX in the period of 2017-2021. This research is a comparative research with quantitative data. The data used is in the form of financial statements of non-financial companies 1 year before and 1 year after mergers and acquisitions. Samples were taken using purposive sampling technique. In this study, the sample amounted to 33 companies out of 73 companies, therefor the research data analyzed in this study amounted to 66 observations. The data analysis method used is descriptive test, normality test, and hypothesis testing using the non-parametric wilcoxon signed rank test. The results of this study indicate that the liquidity ratio has decreased but not significantly which indicates that there is no significant difference before and after mergers and acquisitions. While the profitability, leverage, and activity ratios experienced an increase but were not significant which showed no significant difference before and after the merger and acquisition
Co-Authors Abdul Manan Abdul Mannan, Siti Sofiyah Akram, Akram Amir Tengku Ramly Andika Noviawan, Lalu Andika, Puput Anding Nugeraha Animah Animah Animah Aprillia, Dea Apryana Eristanti, Baiq Dwi Ardian, Bahtiar Agung Arsana, I Dewa Putu Asnawi, Hammam Adian Ayu Putu Arie Dewanty Azizatul Farhaini B. Busaini, B. Baiq Dwi Apryana Eristanti Baiq Emi Supiana Baiq Ismiwati Baiq Nurul Suryawati Barry Alfian Biyanti, Achrelia Luluk Budi Santoso Budi Santoso Budi Santoso Budi Santoso Dara Nida Utamie Dina Amalia Dwi Putra Buana Sakti Dwi Putra Buana Sakti Elin Erlina Sasanti Embun Suryani Endar Pituringsih Eriana Eriana Falen Sadewo Faturahman G. A. Sri Oktaryani GA Sri Oktaryani Gani, Ramlah H. A. Hadi Mahmudi Hadi Mahmudi Hadi Mahmudi Hadi, Ahwan Hafiz Rahman Hanesfa Hairil Ihsan Hairun Niswati Hayatus Saadiah Heriani Heriani Hermanto Hermanto Hermanto Hermanto Hery Susanto Hery Susanto Hery Susanto Hidayatul Akma Husnan, Lalu Hamdani I Dewa Gde Bisma I Dewa Gde Bisma I Dewa Gede Bisma I Dewa Gede Bisma I Gde Mandra I Gede Mandra I Made Adi Sayoga I Made Suartika I Putu Buda Yasa I Wayan Joniarta Ibrahim, Isra Dewi Kuntary Ida Ayu Putu Sri Widnyani Idha Novianti Ilham Ilham Ilham Maulana Akbar Ilhamsyah Irya Arisantika Hiqwan Iwan Kusmayadi Jainuddin Jainuddin Johan Satriajaya Johan Satriajaya Jurnal Pepadu Kadek Indah Estyari Kariani Febrianti Khaerul Anam Khoiro Yulida Laila Wardani Lalu Hamdani Husnan Lancur Ruktipriangga Lilik Handajani Lukman Nul Hakim Luthfiyana Adfanin Made Wijana Made Wijana, Made Masrun Masrun Milayati Milayati Moh. Yassir Araffat Muhamad Ali Imron Muhammad Luthfi Naila A.M Nasution, Sophia Kartika Ni Luh Debby Maharani Eka Putri Ni Putu Ary Aryawati Ni Putu Vera Juliati Pratiwi Ni Putu Vera Juliati Pratiwi Ningrum, Safitri Ade Noval, Khamada Novel, Khamada Nurdin Nurdin Nurmayanti, Siti Nurul Hidayatul Hikmah Nurul Syahraini Oktaryani, G. A. Sri Pramadani, Intha Daefa Puspita Rani, Ida Ayu Amara Putra, Ardi Wijaya Putra, Urief Arsani Atma Raden Bagus Faizal Irany Sidharta Raden Roro Dhi Raden Roro Dhiya Auliana Soesetio Raheni Raheni Rahman Rahman Ramadhan, Galang Baruna Rispawati, Dewi Riyan Satria Sirrulloh Jagat Rizki Fazrin Rizki, Muhammad Hilman Rizki, Otot Bayu Rizky Fathullah Saifullah Saifullah Saipul Arni Muhsyaf Sakti, Dwi Putra Buana Santy Nururly Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Julaeha Sudi hardi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sukendri, Nengah Sulaeman Sarmo Suryani, Embun Syarifuddin Syarifuddin Wardani, Linda Noviantika Yati Auliah Yolanda Sintiyani M Yosyana Kartin Yulia Zulfahni Yuma Yuma Yusnirmaladewi, Resty Zulbahri Zulbahri