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DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR Putu Riska Wulandari; Kadek Apriada
JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v1i4.175

Audit atas laporan keuangan bertujuan untuk memberikan pendapat mengenai kewajaran dan kesesuaian laporan keuangan dengan prinsip-prinsip yang telah diterapkan khususnya di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan direksi terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Pengambilan sampel menggunakan metode purposive sampling sebanyak 132 perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia (www.idx.co.id). Pengujian menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa 2 variabel berpengaruh dan 3 variabel tidak berpengaruh terhadap audit report lag. Dua variabel yang berpengaruh negatif terhadap audit report lag, sedangkan tiga variabel yang tidak mempengaruhi audit report lag antara lain independensi direksi, rapat direksi dan dualitas direksi.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG Kadek Apriada; Putu Riska Wulandari; Made Laksmi Sena Hartini
JURNAL ECONOMINA Vol. 2 No. 8 (2023): JURNAL ECONOMINA, Agustus 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i8.749

Sebagai lembaga keuangan. Bank Perkreditan Rakyat (BPR) sangat membutuhkan laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh variabel tingkat pemahaman akuntansi, etika kepemimpinan, sistem pengendalian intern, tingkat pendidikan dan pemanfaatan teknologi informasi terhadap variabel kualitas laporan keuangan. Populasi dalam penelitian ini adalah 47 Bank Perkreditan Rakyat di Kabupaten Badung. Hasil analisis menunjukkan bahwa Tingkat Pemahaman Akuntansi, Etika Kepemimpinan dan Pemanfaatan Teknologi Informasi berpengaruh positif terhadap Kualitas Laporan Keuangan. Sedangkan Sistem Pengendalian Intern dan Tingkat Pendidikan tidak berpengaruh terhadap Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat (BPR) di Kabupaten Badung.

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Putu Riska Wulandari; Kadek Apriada; M. Rudi Irwansyah
JURNAL ECONOMINA Vol. 2 No. 8 (2023): JURNAL ECONOMINA, Agustus 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i8.750

Sumber penerimaan negara yang menempati persentase tertinggi dalam APBN berasal dari pajak. Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor yang mempengaruhi pengindaran pajak. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Sampel yang diperoleh dalam penelitian ini sebanyak 73 perusahaan manufaktur yang ditentukan berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak dan intensitas modal berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan, profitabilitas dan kompensasi kerugian fiskal tidak berpengaruh terhadap penghindaran pajak.

Komparasi Kepuasan Sistem Pembelajaran Daring Dan Luring Pada Mata Kuliah Kewirausahaan UHN I Gusti Bagus Sugriwa Denpasar Astrid Krisdayanthi; Ni Made Rai Kristina; Putu Riska Wulandari
Cetta: Jurnal Ilmu Pendidikan Vol 6 No 4 (2023)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/cetta.v6i4.2716

This research was motivated by changes in the learning situation in universities. During the Covid-19 pandemic, learning was applied with an online system. Towards the middle of 2022, learning has started using offline learning. Online and offline learning, of course, there are differences in atmosphere, such as student interaction with lecturers and fellow students and the need for facilities and infrastructure. This certainly has an impact on student learning satisfaction. This study aims to compare student learning satisfaction in the Entrepreneurship course which is carried out with online and offline learning systems. This research is classified as quantitative research. The population of this study is students of the Faculty of Dharma Duta class of 2021 and 2022. Sampling technique is a saturated sampling technique. The research instrument used is a student learning satisfaction questionnaire that has been tested for validity and reliability. The collected data were analyzed by independent sample T test. The results showed that there was a significant difference in learning satisfaction between students who took the Entrepreneurship course with the online learning model and offline learning. Offline learning provides higher learning satisfaction for students.

Developing Accounting Material Enriched with Balinese Cultural Values for Entrepreneurship Students Ni Putu Uttari Premananda; Putu Riska Wulandari
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68094

This research aimed to develop accounting learning materials based on Balinese cultural values, which can provide contextual learning and align with the characteristics of Indonesia, particularly Bali, in terms of its cultural values. The study employed the Research and Development method by ADDIE model design. In the analysis phase, the syllabus and lesson plan were thoroughly examined, involving educators and the existing teaching conditions. In the design phase, the product was transformed into an e-module with Balinese cultural values. During the development phase, validity tests and practicability tests were conducted to assess the usefulness and validity of the developed product. Validity tests conducted by 5 experts affirmed that the product was categorized in the category of valid (layout, language, content). The outcome of practicability testing also indicated product was categorized in good category, with specific scores of 817 points (88%) for content, 727 points (90%) for layout, and 514 points (89%) for language. This research is expected to provide high-quality teaching materials for educators in higher education, particularly for the accounting course.

PERAN KASIR DALAM PENGUATAN PROSEDUR REKONSILIASI KAS HARIAN SECARA OPERASIONAL UNTUK MENDUKUNG PENGENDALIAN INTERNAL KAS PADA TOKO SATVIKA BHOGA SANUR Kadek Apriada; Putu Riska Wulandari; Ni Putu Ika Febri Utari
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

Kegiatan ini dilaksanakan di Toko Satvika Bhoga yang berlokasi di Sanur, Bali, sebuah usaha ritel yang bergerak dalam penjualan produk makanan sehat dan kebutuhan gaya hidup sehat. Dalam operasional hariannya, toko telah menggunakan sistem Point of Sale (POS) sebagai alat pencatatan transaksi penjualan. Namun demikian, dalam proses penutupan kas masih diperlukan penguatan prosedur rekonsiliasi antara laporan sistem dan kas fisik guna mendukung efektivitas pengendalian internal. Program ini bertujuan untuk mendukung optimalisasi pengendalian internal melalui penguatan prosedur rekonsiliasi kas harian secara operasional pada bagian kasir. Metode pelaksanaan meliputi observasi alur transaksi, penyusunan checklist rekonsiliasi kas harian sebagai panduan operasional, serta pendampingan dalam penerapan prosedur tersebut. Hasil kegiatan menunjukkan adanya peningkatan ketelitian dalam pencatatan transaksi, pelaksanaan closing kas yang lebih sistematis, serta konsistensi dalam pencocokan antara laporan sistem dan kas fisik. Diharapkan melalui penguatan prosedur operasional ini, pengendalian kas di Toko Satvika Bhoga dapat berjalan lebih tertib, akurat, dan mendukung tata kelola keuangan usaha yang lebih baik pada level operasional.

Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.

Green Economy dan Pembangunan Berkelanjutan di Bali: Systematic Literature Review Putu Riska Wulandari; Kadek Apriada
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

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.

Fraud Risk Mitigation through the Integration of Hindu Values: Evidence from the Village Credit Institution (LPD) of Kesiman Ni Luh Putu Uttari Premananda; Ni Made Rai Kristina; Putu Riska Wulandari; Astrid Krisdayanthi; Putu Ossi Widiari; Md. Yudyantara Risadi; I Made Indra Widiatmika
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 4 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i4.4843

Fraud in community-based financial institutions like Lembaga Perkreditan Desa (LPD) is a serious threat to governance and financial integrity. This study examines how Hindu values are included in fraud risk management at LPD Kesiman. We used a qualitative descriptive approach and gathered data through interviews with managers, supervisors, and community leaders, supported by relevant documents. Following the COSO Fraud Risk Management Framework (2023), the findings show that integrating Tattwa (the belief in God as moral accountability), Susila (ethical conduct as internal control), and Upacara (rituals that promote collective honesty) greatly strengthens the fraud mitigation framework. The originality of this study lies in proposing a model that incorporates Hindu values into fraud risk management as a form of local wisdom, a topic that is rarely addressed in the literature. This shows that preventing fraud in community financial institutions requires both technical methods and the internalization of cultural and spiritual values.

Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.

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