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<![CDATA[Profitabilitas Dan Leverage Sebagai Pemoderasi Pengaruh Corporate Social Responsibility Pada Nilai Perusahaan ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[Kadek Linda Kusnita]]>
<![CDATA[ JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v10i2.3321
<![CDATA[This study determines the effect of the corporate social responsibility on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2018 to 2021. The study used a purposive sampling technique and obtained a sample of 56 companies. The results of this study indicate that corporate social responsibility has an effect on the value of mining companies. Profitability strengthens the influence of corporate social responsibility on the value of mining companies, this is because high profitability is expected to increase the value of the company. Leverage weakens the influence of corporate social responsibility on the value of mining companies, this is because leverage reflects how much the company can finance company assets which will affect the level of investor confidence in investing their shares.]]>
<![CDATA[Sosialisasi Stunting Sebagai Upaya Peningkatan Peran Orang Tua Dalam Pencegahan Kurang Gizi Pada Balita Di Desa Bayung Gede ]]>
<![CDATA[Ni Putu Budiadnyani]]>;
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[I Gusti Ayu Agung Pramita Indraswari]]>
<![CDATA[ JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli ]]>
Publisher : <![CDATA[CV. ALIM'SPUBLISHING ]]>
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DOI: 10.59024/jpma.v1i3.270
<![CDATA[Human Resources are the main requirement to bring this country to become a developed Indonesia. However, the preparation of these resources is constrained by the problem of stunting. Stunting cases in Bangli Regency have a high number where Bayung Gede Village is included in the list of villages that have mild stunting zones, namely the number of cases at 20 percent to 30 percent. One of the causes of stunting is a lack of nutritional intake. So, it is necessary to hold socialization and education related to stunting in Bayung Gede Village. The activity took place for two days on Thursday and Friday, 27-28 October 2022 which took place at the Bayung Gede Village Hall. This activity was attended by PKK women. The socialization provided succeeded in making PKK mothers understand the importance of nutrition in toddlers and the importance of planning a pregnancy.]]>
<![CDATA[PEMANFAATAN KAWASAN KONSERVASI HUTAN MANGROVE SEBAGAI EKOWISATA DI KAMPOENG KEPITING ]]>
<![CDATA[I Gusti Agung Ayu Pramita Indraswari]]>;
<![CDATA[Ni Putu Budiadnyani]]>;
<![CDATA[I G A N Alit Sumantri]]>;
<![CDATA[Putu Pande R. Aprilyani Dewi]]>
<![CDATA[ JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli ]]>
Publisher : <![CDATA[CV. ALIM'SPUBLISHING ]]>
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DOI: 10.59024/jpma.v1i3.273
<![CDATA[The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..]]>
<![CDATA[Meningkatkan Potensi Ekonomi Kreatif Melalui UMKM Di Desa Bayung Gede ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[Ni Putu Budiadnyani]]>;
<![CDATA[I Gusti Agung Ayu Pramita Indraswari]]>
<![CDATA[ JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 4 (2023): Oktober ]]>
Publisher : <![CDATA[CV. ALIM'SPUBLISHING ]]>
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DOI: 10.59024/jpma.v1i4.413
<![CDATA[The most frequently encountered non-organic waste issue is plastic bag waste which is widespread in society, even though plastic packaging is a material that is difficult to decompose or destroy. One simple activity that can be done to reduce plastic waste is to use paper bags. The process of making paper bags can use materials that are around us, such as waste paper. The activity carried out in community service is a socialization carried out in increasing the creative economic potential for the community in Bayung Gede Village, Kintamani District, Bangli Regency, Bali Province, in October 2022. From the community service activities that have been carried out in Bayung Gede Village, it can be concluded that participants who take part in the training can increase the selling value of products by using the skills they have and can increase the economic value in Bayung Gede Village.]]>
<![CDATA[Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Ni Putu Budiadnyani]]>;
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[I G A Desy Arlita]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1684
<![CDATA[Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.]]>
<![CDATA[REFLEKSI ETIKA PROFESI AKUNTAN PUBLIK DENGAN KARAKTER PEWAYANGAN : PANCA PANDAWA DAN SRI KRESNA ]]>
<![CDATA[Putu Putri Prawitasari]]>;
<![CDATA[Putu Pande R.Aprilyani Dewi]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ad.v7i2.15301
<![CDATA[Wayang is one of the cultural spirits that has taken root in Indonesian society. In achieving the vision and mission of the organization, wayang can be used as an illustration and achieve it. The characteristics of this wayang can be impregnated by the auditor's professional ethics. Every profession has a moral commitment, ethics are poured into specific rules as a guideline for the professional development that is carried out. This commitment is outlined as a form of professional ethics that must be carried out and adhered to. This study uses a qualitative method approach and techniques for collecting/processing data analysis in this study using a literature study on the basic principles of public accounting profession ethics which are reflected through the puppet characters Panca Pandawa and Sri Kresna. Yudistira's character traits are relevant to the basic principles of accountant ethics, namely integrity. Accountants should also have ethical principles like Bima's. By upholding the principle of objectivity, accountants will be free from various conflicts of interest that will interfere with the professionalism of their profession. The third characteristic and quality is reflected by Arjuna, relevant to the basic principles of accountant ethics, namely Professional Competence and Prudence. Sri Kresna can be represent a role model for accountants in maintaining credibility.]]>
<![CDATA[FIRM SIZE SEBAGAI PEMODERASI PROFITABILITAS DAN LIKUIDITAS PADA NILAI PERUSAHAAN ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>
<![CDATA[ JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i1.3740
<![CDATA[This study determines the effect of the profitability and liquidity on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2018 to 2021. The study used a purposive sampling technique and obtained a sample of 56 companies. The results of this study indicate that profitability and liquidity effect the value of mining companies listed on the Indonesian Stock Exchange. Firm size strengthens the influence of profitabilitas on the value of mining companies, this is because large companies can more easily obtain external funds in the form of large amounts of debt that can help a company’s operational activities. Firm size strengthens the influence of liquidity on the value of mining companies, this is because firm size becomes a measure that can describe the size of the company, where with the existence of liquidity and firm value at company size if it does not meet the liquidity value then the company value is not good.]]>
<![CDATA[Company Performance as Moderation the Effect of Leverage on Company Value ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[Ni Putu Budiadnyani]]>;
<![CDATA[I G A Desy Arlita]]>
<![CDATA[ Syntax Idea 496-508 ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
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DOI: 10.46799/syntax-idea.v5i5.2194
<![CDATA[The establishment of a company that applies economic concepts has the main goal of generating profits by optimizing the value of the company. Maximizing company value means realizing the stock market price, which means that if stock price movements increase constantly, it is able to explain the implementation of company goals This research uses quantitative research. The type of data used in this study is the type of secondary data obtained from the Indonesia Stock Exchange in 2019 – 2021. The population of this study is banking companies listed on the Indonesia Stock Exchange as many as 46 companies. Sampling of this study using purposive sampling then obtained a sample of 60 companiesResults, When the company's performance is good, the effect of leverage on company value can be positive. This occurs when leverage is used wisely and directed to enhance a company's growth, such as investments in research and development of new products, acquisitions of complementary companies, and development of new markets. If the company's performance is good, the effect of leverage on the value of the company can be positive because leverage can be used to increase the growth of the company. However, if a company's performance is poor, the effect of leverage on the company's value can be negative because leverage can increase the company's risk and uncertainty.]]>
<![CDATA[UKURAN PERUSAHAAN, LEVERAGE, KINERJA PERUSAHAAN DAN CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Aprilyani Dewi, Putu Pande R.]]>;
<![CDATA[Agustina, Putu Ayu Anggya]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v7i3.3383
<![CDATA[Carbon emission disclosure merupakan bagian dari bentuk pengungkapan lingkungan yang tergolong dalam corporate social responsibility dalam upaya menurunkan emisi karbon. Populasi yang diteliti dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2018 – 2021. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling dan didapatkan sampel sebanyak 56 perusahaan. Teknik analisis dalam penelitian ini yaitu analisis regresi linear berganda. Berdasarkan hasil penelitian dapat disimpulkan bahwa ukuran perusahaan berpengaruh pada carbon comission disclosure, leverage berpengaruh pada carbon comission disclosure dan kinerja perusahaan berpengaruh pada carbon comission disclosure.]]>
<![CDATA[PROFITABILITAS, NILAI PERUSAHAAN DAN KEBIJAKAN DIVIDEN ]]>
<![CDATA[Arlita, I G A Desy]]>;
<![CDATA[Budiadnyani, Ni Putu]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v7i3.3561
<![CDATA[Peningkatan nilai perusahaan dipandang sebagai suatu pencapaian yang mencerminkan semakin meningkatnya kesejahteraan pemegang saham. Meningkatnya nilai perusahaan dipengaruhi oleh beberapa faktor, salah satunya profitabilitas. Perusahaan yang profitabilitasnya tinggi menunjukan nilai perusahaan yang meningkat. Selain profitabilitas, investor seringkali memperhatikan kebijakan dividen. Karena kemampuan suatu perusahan dalam memberikan dividen kepada pemegang saham dapat menjadi indikator yang baik mengenai nilai perusahaan. Populasi yang diteliti meliputi perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 hingga 2020. Penelitian ini mendapatkan sampel dengan teknik purposive sampling dan sejumlah 76 perusahaan. Berdasarkan hasil penelitian dapat disimpulkan bahwa profitabilitas berpengaruh positif pada nilai perusahaan. Kebijakan dividen memperlemah pengaruh profitabilitas pada nilai perusahaan]]>
