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All Journal Jurnal Ilmu Sosial dan Humaniora Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) International Journal of Accounting & Finance in Asia Pasific Dharma Jnana Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Society
Ni Luh Gde Novitasari, Ni Luh Gde
Fakultas Ekonomi, Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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

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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.
FAKTOR- FAKTOR PENENTU ADANYA AUDIT DELAY Widhiastuti, Ni Luh Putu; Novitasari, Ni Luh Gde; Adytia, Chintia Jani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3479

Abstract

Audit delay is the length of time needed by an independent auditor to complete his audit work, measured from the closing date of the financial year to the date stated by the independent auditor report. This research aims to determine the effect profitability, solvency, company size, audit committee and auditor turnover on audit delay. The population in this research is banking companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was a purposive sampling method so that a sample of 44 banking companies was obtained. The analysis technique uses multiple linear regression analysis techniques. The research results show that the company size and audit committee have a negative effect on audit delay. Meanwhile profitability, solvency and Changing auditors has no effect on audit delay.
PENINGKATAN PENGGUNAAN APLIKASI MANAJEMEN SURAT (AMS) KORPORAT GUNA MENCEGAH PENYEBARAN COVID-19 Novitasari, Ni Luh Gde; Niayu Netisia
Jurnal Dharma Jnana Vol. 1 No. 1 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Diperbaharuinya Aplikasi Manajemen Surat menjadi Aplikasi Manajemen Surat Korporat menimbulkan beberapa masalah yaitu fitur dan cara penggunaan yang sangat berbeda dengan aplikasi sebelumnya, dan wilayah perkantoran juga dinyatakan menjadi salah satu tempat penularan Virus Corona. Intensitas penerimaan dan pengiriman dokumen surat menyurat di PT PLN (Persero) UID Bali yang sangat tinggi, menyebabkan dokumen perusahaan menjadi salah satu media penyebaran Virus Corona jika prosedur pendistribusiannya tidak menerapkan protokol kesehatan yang ketat. Metode yang digunakan untuk peningkatan penggunaan Aplikasi Manajemen Surat Korporat adalah sosialisasi, pelatihan dan pendampingan dalam penggunaan Aplikasi Manajemen Surat Korporat. Metode lainnya yang digunakan yaitu dengan menyiapkan tempat khusus sterilisasi untuk dokumen fisik yang akan didistribusikan. Adapun faktor-faktor yang mendukung keberhasilan kegiatan ini adanya dukungan penuh terhadap kegiatan pengabdian masyarakat ini dari Pimpinan PT PLN (Persero) Unit Induk Distribusi Bali, antusias, kerjasama dan partisipasi yang baik dari pegawai dalam penggunaan Aplikasi Manajemen Surat Korporat, serta tersedianya alat disinfektan untuk mensterilkan dokumen fisik perusahaan.
The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Dewi, Ni Luh Putu Sandrya; Novitasari, Ni Luh Gde
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1886

Abstract

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.
The Determinants of Dividend Policy: A Study of Indonesian Stock Exchange Companies in the Consumer Goods Sector WIDHIASTUTI, Ni Luh Putu; NOVITASARI, Ni Luh Gde; WIDIASTUTI, Ni Putu
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.255

Abstract

Purpose:A dividend policy is a difficult policy to implement because management needs to determine whether the company's profits will be distributed to shareholders as dividends or retained in the form of retained earnings. Thus, management needs to consider the factors that influence dividend policy. This study aims to determine the effect of liquidity, company size, solvency, company growth, and free cash flow on dividend policy.Methodology:The population in this study were 30 consumer goods industry companies listed on the Indonesia Stock Exchange in 2020-2022. The sample obtained in this study amounted to 90 observations determined by the purposive sampling method. The analysis technique used was the multiple linear regression analysis technique.Findings:The results of the study showed that liquidity, company size and solvency did not affect dividend policy. Company growth had a negative effect on dividend policy. Free cash flow had a positive effect on dividend policy. Further research is expected to add other variables that are more related to dividend policy, such as profitability, investment opportunity, managerial ownership, and institutional ownership.Implication:This research can provide practical implications to various parties, such as company management and investors because the results of this study can serve as a guideline for companies to determine optimal dividend policies and for investors to consider when choosing companies with the potential for dividend payments. Meanwhile, the theoretical implications can add to the reference sources that can enhance the theoretical understanding of the factors that can influence dividend policy.
Pengaruh Kinerja Keuangan dan Risiko Saham terhadap Return Saham Arizona, I Putu Edy; Novitasari, Ni Luh Gde; Lestari, Ni Kadek Dwi Yunita
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.v3i1.11448

Abstract

This study examines the effect of financial performance and stock risk on stock returns in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis method used is multiple linear regression. This research involves 55 companies as samples, selected using purposive sampling techniques based on specific criteria. The results show that the Current Ratio (CR) does not affect stock returns, while the Debt to Equity Ratio (DER) has a positive effect on stock returns. Return on Assets (ROA) does not affect stock returns. Earnings Per Share (EPS) has a positive effect on stock returns. Beta has a positive effect on stock returns.
Tanda Bahaya Kepribadian Pemicu Penipuan Saitri, Putu Wenny; Mendra, Ni Putu Yuria; Novitasari, Ni Luh Gde
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.731

Abstract

The persistent issue of substantial losses due to fraud has heightened interest in exploring factors contributing to fraudulent behavior, with limited focus on the role of personality traits in fraud detection. This study investigates six personality traits—wrath, envy, attachment, pride, desire, and greed—that may influence an individual’s propensity for fraud. Using data collected through questionnaires distributed to microfinance institutions in Bali, a region experiencing a high prevalence of fraud cases, the study employs factor analysis to identify the contribution of these traits to fraudulent intentions. The findings reveal that wrath is the most significant predictor, followed by envy, attachment, pride, desire, and greed. The study underscores the practical implications of integrating personality assessments into organizational processes to enhance fraud detection and mitigation. This research offers a novel approach to understanding and addressing fraud in organizational settings by emphasizing personality traits as predictors of fraudulent intentions.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Novitasari, Ni Luh Gde; Santosa, Made Edy Septian; Putri, Ni Putu Eka Aristya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12808

Abstract

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.
Co-Authors Adytia, Chintia Jani Bidari, Wiwin Leony I Putu Edy Arizona Lestari, Ni Kadek Dwi Yunita Made Edy Septian Santosa, Made Edy Septian Ni Luh Putu Sandrya Dewi Ni Luh Putu widhiastuti, Ni Luh Putu Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Niayu Netisia Putri, Ni Putu Eka Aristya Putu Kepramareni Putu Wenny Saitri Siluh Putu Natha Primadewi Widiastuti, Ni Putu