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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi dan Bisnis Jagaditha Juara: Jurnal Riset Akuntansi RJABM (Research Journal of Accounting and Business Management) Accounting Profession Journal (APAJI) Jurnal Akuntansi : Transparansi dan Akuntabilitas Advances in Global Economics and Business Journal International Journal of Accounting & Finance in Asia Pasific Jurnal Inovasi Akuntansi Hikamatzu Journal of Multidisciplinary Research SENEMA JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan) Jurnal Informatics Nivedita
Kadek Apriada, Kadek
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen Apriada, Kadek; Wulandari, Putu Riska
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10263

Abstract

Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam di Kecamatan Denpasar Selatan Apriada, Kadek; Wulandari, Putu Riska; Ngurah, Ida Bagus
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11527

Abstract

Accounting information systems are able to provide opportunities for business people to increase efficiency and effectiveness in decision making, thereby enabling companies to achieve competitive advantage. This research aims to test and obtain empirical evidence of the influence of education level, task complexity, work experience, age, and personal abilities on the effectiveness of accounting information systems in Savings and Loans Cooperatives in South Denpasar District. The population in this study were all employees of the Savings and Loans Cooperative in South Denpasar District, totaling 365 people. The sample for this research consisted of 122 respondents with a purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The research results show that level of education, task complexity, work experience, and age have no effect on the effectiveness of the accounting information system, while personal abilities have a positive effect on the effectiveness of the accounting information system.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja LPD Kecamatan Marga Kabupaten Tabanan Periode 2019-2021 Apriada, Kadek; Wulandari, Putu Riska; Zeta, I Gede Putu Tangkas
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 2 No. 1 (2024): JIS SIWIRABUDA Maret 2024
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v2i1.278

Abstract

This study aims to test and obtain emitter evidence regarding the effect of Cash Turnover, Credit Growth, Capital Adequacy, Third Parties Fund and Credit Risk on LPD Performance in Marga District, Tabanan Regency for the 2019-2021 period. The population in this study was LPD in Marga District. The samples to be selected based on the purposive sampling method  are selection from predetermined criteria, so that a sample of 21 LPDs was obtained in Marga District, Tabanan Regency. The analysis technique used in this study is multiple linear regression analysis using the SPSS (Statistical Product And Service Solution) tool. The results of this study show that Cash Turnover has a effect on LPD Performance. Credit Growth has no effect on LPD Performance. Capital Adequacy has no effect on LPD Performance. Third Parties Fund have no effect on LPD Performance. and Non Performing Loan has no effect on LPD Performance.
DETERMINASI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Apriada, Kadek; Putra, I Gede Cahyadi; Wulandari, Putu Riska
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.26462

Abstract

This research aims to determine the factors that influence the timeliness of publication of financial reports in manufacturing companies registered with PT. Indonesia stock exchange. The independent variables in this research include profitability, auditor quality, company size, leverage, managerial ownership. The sample in this research wa 105 samples, which were studied for 3 years. This company was determined using the purposive sampling method. The type of data used is secondary data. The analysis technique used is logistic regression. The research results show that the independent variable profitability has a positive effect on the timeliness of the publication of financial reports, the variables auditor quality, company size, leverage, and managerial ownership have a negative effect on the timeliness of the publication of financial reports.
Green Economy dan Pembangunan Berkelanjutan di Bali: Systematic Literature Review Wulandari, Putu Riska; Apriada, Kadek
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9009

Abstract

Although the discourse on the green economy has increasingly gained attention, studies that examine its implementation within cultural-based tourism destinations such as Bali remain scarce. This article seeks to address that gap by conducting a Systematic Literature Review (SLR) of national and international  publications to analyze the relationship between the green economy and sustainable development in Bali. The SLR identifies four key dimensions: the conceptualization of the green economy in the Balinese context, barriers and opportunities for its implementation, relevant indicators, and effective policy strategies. The findings highlight persistent challenges such as fragmented governance, limited infrastructure, and socio-economic constraints, while opportunities arise from the development of green tourism, circular economy practices, and SME innovation supported by traditional village governance. This study contributes theoretically by adapting global green economy frameworks into Bali’s socio-cultural context and practically by providing more integrative policy recommendations. The results underscore that sustainable development in Bali requires strategies that are not only technically feasible but also rooted in local values and community participation.
Financial Ratio Analysis Of Tax Management In Manufacturing Companies On The Idx kadek apriada; I Made Sudiartana
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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

Abstract

Tax management refers to actions taken to legally minimize tax obligations. Legal tax savings can be achieved through appropriate tax management strategies, although the legality depends on the instruments and methods employed. The effectiveness of tax management is reflected in the actual tax paid by a company as reported in its profit and loss statement. Proper execution of tax management is essential to avoid violations of tax regulations and norms. This study aims to examine the influence of profitability, leverage, liquidity, fixed asset intensity, and inventory intensity on tax management in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2022. The research population consists of all manufacturing companies listed on the exchange during that period. The sampling method used is purposive sampling, resulting in 85 companies as the research sample. The analytical method applied is multiple linear regression analysis. The results indicate that profitability has a negative effect on tax management, while fixed asset intensity has a positive effect. Meanwhile, leverage, liquidity, and inventory intensity do not have a significant influence on tax management among manufacturing companies listed on the Indonesia Stock Exchange for the years 2020–2022.
The Effect of Credit Risk, Capital Adequacy Ratio, Liquidity, Operational Efficiency, and Solvency on The Financial Performance of BPR In The City of Denpasar Putu Kepramareni; Kadek Apriada; I Nyoman Fajar Ananta Putra; I Gusti Ayu Intan Saputra Rini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.7-14

Abstract

This study aims to examine the effect of the variables of Credit Risk, Capital Adequacy,Liquidity, Operational Efficiency, and Solvency on Financial Performance. Financial performance is a description of the financial condition of a company so that it can be known the good and bad financial condition of a company that reflects work performance in a certain period. This research is based on the phenomenon of increasing and decreasing profits of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. The study was conducted on Bank Perkreditan Rakyat on Denpasar city conducted in 2018-2020 with a total sample of 23 and observation of 69. The method of determining the sample used was purposive sampling, namely the technique of sampling data sources with certain considerations. Data analysis techniques used multiple linear regression analysis. The results of the study found that Operational Efficiency have a negative effect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. While Credit Risk, Capital Adequacy, Liquidity, and Solvency do not affect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020.
Co-Authors Ernawatiningsih, Ni Putu Lisa Hardianti, Putu Novia Hapsari Hartini, Made Laksmi Sena I Dewa Made Endiana I Gede Cahyadi Putra I Gusti Ayu Intan Saputra Rini I Kadek Bagiana I Made Sadha Suardikha I Made Sudiartana I Made Sudiartana, I Made I Nyoman Fajar Ananta Putra Ichlasul Dede Dharmawan M. Rudi Irwansyah Made Laksmi Sena Hartini Ngurah, Ida Bagus Ni Putu Lisa Ernawatiningsih Putu Kepramareni Putu Riska Wulandari Wulandari, Putu Riska Zeta, I Gede Putu Tangkas