Article Per Year (5 Year)
p-Index From 2021 - 2026
6.22
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Eksplorasi Akuntansi (JEA) Journal Research of Accounting Widyagama National Conference on Economics and Business (WNCEB) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Jurnal Abdi Dharma Masyarakat Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Society SENEMA Hasina: Jurnal Akuntansi dan Bisnis Syariah
Ni Luh Gede Novitasari
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 48 Documents
Search

 1   2   3   4   5 
PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN Rustiarini, Ni Wayan; Novitasari, Ni Luh Gede
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.959 KB)

Abstract

Abstrak: Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan. Penelitian ini bertujuan untuk mengidentifikasi persepsi auditor atas efektifitas red flags dalam mendeteksi kecurangan, serta  menguji pengaruh faktor-faktor demografis auditor seperti karakteristik (gender, posisi pekerjaan, masa kerja), dan kompetensi (pendidikan, pengalaman mendeteksi kecurangan, pelatihan kecurangan) pada persepsi auditor. Penelitian ini dilakukan di Bali dengan melakukan survei pada 84 auditor. Dengan menggunakan regresi linear berganda, hasil penelitian menunjukkan bahwa pendidikan, pengalaman mendeteksi kecurangan, dan pelatihan kecurangan berpengaruh pada persepsi auditor. Sementara gender, posisi pekerjaan, dan masa kerja tidak berpengaruh pada persepsi auditor atas efektivitas red flags.Abstract: Auditor Perceptions of Red Flags Effectiveness to Detect Fraudulent. The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on auditors perception. This research was done in Bali by survey of 84 auditors. By using multiple regression analysis, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. Meanwhile, gender, job position, and auditor tenure do not have influence on auditor perception of red flags effectiveness.
PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Bidari, Wiwin Leony; Kepramareni, Putu; Novitasari, Ni Luh Gde
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.211 KB)

Abstract

The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.
UPAYA PENINGKATAN PENDAPATAN USAHA GARMEN SUBHAN DAN SABLON BUDI Suryandari, Ni Nyoman Ayu; Primadewi, Siluh Putu Natha; Novitasari, Ni Luh Gde
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.964 KB)

Abstract

Along with the rise of Bali tourism from the Bali bombings that can not be denied affecting the export market of apparel in Bali, garment business is now starting to rise again. The products produced by garment entrepreneurs are also increasingly varied and creative. This is evidenced by the increasing number of garment entrepreneurs both multi-national scale, international, and home-based. Generally, nowadays, international and national garment entrepreneurs are handing out the process of sewing and coloring to smaller (home) entrepreneurs to get cheaper prices and the cost of production can be suppressed by large entrepreneurs. Partners in this program are two IRT Subhan and IRT Concerned Budi Utomo. Subhan garment business and screen printing business Budi is one of the many small entrepreneurs (home) who became business partners of multi-national and international garment entrepreneurs in Denpasar. This program is interesting to implement because both partners have the potential to grow but the business is still home industry that still use the machine with limited amount and manual processing. The results that have been achieved in this program involves three aspects namely aspects of production and management aspects. Aspects of production include the procurement of pleret machines, press machines, screen printing tables, and the arrangement of production space. From the aspect of management is done counseling and guidance of simple way bookkeeping. The other result has been achieved in the form of teaching materials. The targets in this program are scientific publications on journals, increasing quantity and quality of products with the addition of plating machines, press machines and screen printing desks, improving understanding of simple bookkeeping, and increasing turnover on partners with new engine procurement.
SISTEM PENGENDALIAN INTERN PADA KOPERASI SE-BALI Ayu Suryandari, Ni Nyoman; Novitasari, Ni Luh Gde
Jurnal Ilmu Sosial dan Humaniora Vol 5, No 2 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i2.8486

Abstract

Dalam perkembangannya ada berbagai permasalahan yang dihadapi koperasi, misalnya dalam pembiayaan dan permodalan. Agar mampu bersaing dengan lembaga keuangan lainnya, maka koperasi harus menentukan kebijakan dan strategi yang harus dikembangkan dan ditingkatkan. Salah satu kebijakan yang dapat diambil adalah meningkatkan efektivitas sistem pengendalian intern. Sistem pengendalian dalam koperasi diduga ditentukan oleh ukuran koperasi, jenis koperasi serta  pengalaman kepengurusan dan manajemen. Penelitian pada koperasi jarang dilakukan karena koperasi sering dianggap sebagai organisasi kecil yang tidak begitu memerlukan pengendalian intern. Sampel yang digunakan dalam penelitian ini terdiri dari 98 koperasi dari 4.231 koperasi yang aktif di Bali dengan menyebarkan kuisioner pada koperasi-koperasi tersebut. Penyebaran kuisioner dilakukan dengan teknik simple random sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah ukuran koperasi berpengaruh positif terhadap kualitas sistem pengendalian intern, jenis koperasi berpengaruh terhadap kualitas sistem pengendalian intern, dan pengalaman kepengurusan dan manajemen tidak berpengaruh terhadap  kualitas   sistem  pengendalian  intern.
PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Wiwin Leony Bidari; Putu Kepramareni; Ni Luh Gde Novitasari
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.32

Abstract

The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA I Putu Agus Rizaldi; Ni Putu Yuria Mendra; Luh Gde Novitasari
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.610

Abstract

The value of the company is the investor’s perception of the level of success of the compa­ny which is often associated with stock prices. The value of the company can provide maximum prosperity for shareholders if the company’s stock price increases. The higher the stock price, the higher the prosperity of shareholders. The purpose of this study is to analyze the influence of Corporate Social Responsibility, profitability, and capital structure on the value of the company. This research was conducted on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. Samples were obtained by purposive sampling method. Based on these methods obtained as many as 22 companies as samples. Data analy­sis techniques used were descriptive statistics, classic assumption tests, multiple linear analy­sis, and goodness of fit of a model. The results showed that Corporate Social Responsibility, profitability, and capital struc­ture had a positive effect on firm value.
PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN Ni Wayan Rustiarini; Ni Luh Gede Novitasari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.959 KB) | DOI: 10.18202/jamal.2014.12.5025

Abstract

Abstrak: Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan. Penelitian ini bertujuan untuk mengidentifikasi persepsi auditor atas efektifitas red flags dalam mendeteksi kecurangan, serta  menguji pengaruh faktor-faktor demografis auditor seperti karakteristik (gender, posisi pekerjaan, masa kerja), dan kompetensi (pendidikan, pengalaman mendeteksi kecurangan, pelatihan kecurangan) pada persepsi auditor. Penelitian ini dilakukan di Bali dengan melakukan survei pada 84 auditor. Dengan menggunakan regresi linear berganda, hasil penelitian menunjukkan bahwa pendidikan, pengalaman mendeteksi kecurangan, dan pelatihan kecurangan berpengaruh pada persepsi auditor. Sementara gender, posisi pekerjaan, dan masa kerja tidak berpengaruh pada persepsi auditor atas efektivitas red flags.Abstract: Auditor Perceptions of Red Flags Effectiveness to Detect Fraudulent. The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on auditor's perception. This research was done in Bali by survey of 84 auditors. By using multiple regression analysis, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. Meanwhile, gender, job position, and auditor tenure do not have influence on auditor perception of red flags effectiveness.
SISTEM PENGENDALIAN INTERN PADA KOPERASI SE-BALI Ni Nyoman Ayu Suryandari; Ni Luh Gde Novitasari
Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 2 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i2.8486

Abstract

Dalam perkembangannya ada berbagai permasalahan yang dihadapi koperasi, misalnya dalam pembiayaan dan permodalan. Agar mampu bersaing dengan lembaga keuangan lainnya, maka koperasi harus menentukan kebijakan dan strategi yang harus dikembangkan dan ditingkatkan. Salah satu kebijakan yang dapat diambil adalah meningkatkan efektivitas sistem pengendalian intern. Sistem pengendalian dalam koperasi diduga ditentukan oleh ukuran koperasi, jenis koperasi serta  pengalaman kepengurusan dan manajemen. Penelitian pada koperasi jarang dilakukan karena koperasi sering dianggap sebagai organisasi kecil yang tidak begitu memerlukan pengendalian intern. Sampel yang digunakan dalam penelitian ini terdiri dari 98 koperasi dari 4.231 koperasi yang aktif di Bali dengan menyebarkan kuisioner pada koperasi-koperasi tersebut. Penyebaran kuisioner dilakukan dengan teknik simple random sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah ukuran koperasi berpengaruh positif terhadap kualitas sistem pengendalian intern, jenis koperasi berpengaruh terhadap kualitas sistem pengendalian intern, dan pengalaman kepengurusan dan manajemen tidak berpengaruh terhadap  kualitas   sistem  pengendalian  intern.
UPAYA PENINGKATAN PENDAPATAN USAHA GARMEN SUBHAN DAN SABLON BUDI Ni Nyoman Ayu Suryandari; Siluh Putu Natha Primadewi; Ni Luh Gde Novitasari
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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

Abstract

Along with the rise of Bali tourism from the Bali bombings that can not be denied affecting the export market of apparel in Bali, garment business is now starting to rise again. The products produced by garment entrepreneurs are also increasingly varied and creative. This is evidenced by the increasing number of garment entrepreneurs both multi-national scale, international, and home-based. Generally, nowadays, international and national garment entrepreneurs are handing out the process of sewing and coloring to smaller (home) entrepreneurs to get cheaper prices and the cost of production can be suppressed by large entrepreneurs. Partners in this program are two IRT Subhan and IRT Concerned Budi Utomo. Subhan garment business and screen printing business Budi is one of the many small entrepreneurs (home) who became business partners of multi-national and international garment entrepreneurs in Denpasar. This program is interesting to implement because both partners have the potential to grow but the business is still home industry that still use the machine with limited amount and manual processing. The results that have been achieved in this program involves three aspects namely aspects of production and management aspects. Aspects of production include the procurement of pleret machines, press machines, screen printing tables, and the arrangement of production space. From the aspect of management is done counseling and guidance of simple way bookkeeping. The other result has been achieved in the form of teaching materials. The targets in this program are scientific publications on journals, increasing quantity and quality of products with the addition of plating machines, press machines and screen printing desks, improving understanding of simple bookkeeping, and increasing turnover on partners with new engine procurement.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Ni Nyoman Yuningsih; Ni Luh Gde Novitasari
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v1i2.14

Abstract

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.
Co-Authors Adytia, Chintia Jani Anak Agung Diah Kencana Dewi Anak Agung Istri Indah Tiksnawati Bidari, Wiwin Leony Dewa Ayu Sutri Sundari Putri Gde Herry Sugiarto Asana Gine Das Prena I Ketut Mudana Wahyu Diatmika I Putu Agus Rizaldi I Putu Edy Arizona I Wayan Udi Prayoga Ida Ayu Gede Ari Suartini Komang Sri Nidya Narastuti Lestari, Ni Kadek Dwi Yunita Made Edy Septian Santosa Made Edy Septian Santosa, Made Edy Septian Maya Anggiani Muhammad Devin Ardiansyah Ni Kadek Dwi Yunita Lestari Ni Kadek Elis Pitriani Ni Kadek Norma Brahandayani Ni Kadek Siska Trisnawati Ni Komang Julia Trisia Munika Ni Komang Yunika Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Luh Sri Arnadi Ni Made Arik Julianti Ni Nyoman Ayu Suryandari Ni Nyoman Yuningsih Ni Putu Ayu Riskiani Ni Putu Dita Astiari Ni Putu Eka Aristya Putri Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Yuria Mendra Ni Wayan Juli Martani Ni Wayan Purwaningsih Ni Wayan Rustiarini Ni Wayan Sintia Dewi Niayu Netisia Pande Gede Bagus Devan Swagotra Putri, Ni Putu Eka Aristya Putu Kepramareni Putu Novia Hapsari Ardianti Putu Wenny Saitri Si Ayu Herlina Puspita Dewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Widiastuti, Ni Putu Wiwin Leony Bidari