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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manajemen dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti International Journal of Applied Sciences in Tourism and Events Hita Akuntansi dan Keuangan Lantera Widya Dharma Bhakti
Putu Nuniek Hutnaleontina
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PENERAPAN EMPLOYEE STOCK OPTION PLAN PADA NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Putu Nuniek Hutnaleontina; I Dewa Gede Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.905 KB)

Abstract

This study aimed to get empirical evidence of the effect of 1) the proportion of employee stock options were granted to the company's performance, 2) the company's performance in the company's value, 3) the proportion of employee stock options are granted on the value of the company, 4) the proportion of employee stock options were granted at a value the company through financial performance. This research was conducted in the Indonesia Stock Exchange with secondary data. The sampling technique is purposive sampling. The population used in this study are 36 companies that have adopted and announced ESOP from January 1, 1999 until December 31, 2014. The theory underlying this study is the Agency Theory and Prospect Theory. The results showed that the proportion of stock options the company after the grant 1) a positive effect on financial performance, 2) financial performance has positive effect on the value of the company, 3) the proportion of stock options has no direct effect on the value of the company, 4) the proportion of stock options has no effect on the value of the company through the mediation of the financial performance of the company, so it can be concluded the company's financial performance perfect mediate the relationship between the proportion of the number of shares granted on the value of the company after the grant.  
MENINGKATKAN MOTIVASI BELAJAR BAHASA INGGRIS MELALUI PERMAINAN “CHARADES” PADA SISWA KELAS 5 SDN 3 TEMBUKU, BANGLI DI ERA NORMAL BARU Ni Putu Yeni Yuliantari; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

The lack of facilities (such as smartphone or internet signal) and parental assistance during the learning process from home made it difficult for subject materials to be conveyed properly, especially in English lessons. This can be decreased the students' interest and ability in that lesson and continued to face-to-face (offline) meetings. If this happens in the beginning stage, then the students will have difficulty in following the next stages. In order to increase the students’ interest and motivation in learning English, this community service is held. Through the games "Charades", students can learn English using their physical language and verbal language. Students can also move actively so that their friends are able to guess the hidden words. The results of this community service activity is it can increase the interest and motivations of 5th grader at SDN 3 Tembuku, Bangli in learning English and they also understand the materials given.
ANALISIS NORMA SUBYEKTIF, SIKAP TERHADAP PERILAKU DAN PERSEPSI KENDALI PERILAKU TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING Putu Nuniek Hutnaleontina; I Wayan Sudiana; Ni Putu Widya Astuti
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.461 KB) | DOI: 10.32795/widyaakuntansi.v1i1.391

Abstract

The purpose of this study was to examine the factors that influence employee intention to conduct whistleblowing actions based on the Theory of Planned Behavior (TPB) proposed by Ajzen and Fishben (1988). The variables used in this study are subjective norms, attitudes toward behavior and perceptions of behavior control as independent variables and the intention to conduct whistleblowing as the dependent variable. This research was conducted at the Tabanan District Attorney. The number of samples taken was 65 employees, with saturated sampling method (census). Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. This analysis is used to calculate the magnitude of the influence of subjective norms, attitudes toward behavior and perceptions of behavioral control on the intention to conduct whistleblowing actions. The results of this study state that subjective norms have a significant effect on employee intention to conduct whistleblowing actions. In addition, attitudes towards behavior also have a significant effect on employees' intention to conduct whistleblowing actions. Perceptions of behavioral control also have a significant effect on employee intentions to carry out whistleblowing actions.
PENGARUH PENGUMUMAN PANDEMI COVID-19 DI INDONESIA TERHADAP HARGA SAHAM PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA Suparmi Suparmi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2264

Abstract

This study aims to determine the effect of the announcement of the Covid-19 pandemic in Indonesia on the stock price of LQ-45 on the Indonesia stoct Exchange. This type of research uses an event study. The population used is stock companies listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling, the research sample was 31 companies in LQ-45. This study uses a market model, the time used is 107 days. The data testing technique uses one sample t-test and paired sample t-test. The results of this study are that is no significant difference in the average abnormal return before and after the announcement of Covid-19 pandemic in Indonesia on the stock price of LQ-45 componies on the Indonesia Stock Exchange.
Correlation of community-based tourism with sustainable development to improve community welfare: a review Putu Nuniek Hutnaleontina; I Komang Gede Bendesa; I Gusti Wayan Murjana Yasa
International Journal of Applied Sciences in Tourism and Events Vol. 6 No. 2 (2022): December 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/ijaste.v6i2.183-193

Abstract

Using a literature review methodology, this research investigates the correlation of community-based tourism (CBT) with sustainable development to improve community welfare with a literature review approach. The results in this study are based on previous studies that discuss related topics to the topic being studied. The study showed a correlation between community-based tourism and sustainable development to improve community welfare. The CBT model has a positive effect on managing and empowering local communities while still paying attention to the potential of natural resources, the skills of local communities, the socioeconomic and cultural communities of local communities, and the preservation of the environment to stay sustainable. Applying the CBT model to manage tourism areas is very effective because all activities involve the community in planning, management, and development while still paying attention to local cultural aspects. Tourism policy-makers and those in control of tourist sites should be able to develop and implement a community-based tourism model in order to achieve the Sustainable Development Goals. Thus, directly and indirectly, community-based tourism changes people's perceptions by increasing community participation in tourism activities and increasing the value of people who carry out tourism activities, with implications for improving welfare.
PENGARUH PANDEMI COVID-19 DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Agustini; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2545

Abstract

The purpose of this research is to analyze how changes in positive covid-19 cases, as well as exchange rates, affect the Composite Stock Price Index in Indonesia. The variables in this study were daily data from the Indonesia Stock Exchange's Composite Stock Index, positive Covid-19 cases, and exchange rates from March 2, 2020 to March 2, 2021, as determined by the Purposive sampling method, which yielded a sample of 241 observational samples. Secondary data in the form of time series were used in the study, and they were measured using a variety of linear regression analytic methods. The study found that the Covid-19 positive instance had a significant positive effect on JCI, whereas the exchange rate had a significant negative effect. The coefficient of determination is 0.550, indicating that Covid-19 and exchange rates influence the Composite Stock Price Index by 55%, with the remaining 45% influenced by variables outside of the scope of this study.
PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN BAGI KUBE SARI JAYA DI DESA SUMERTA KAUH-DENPASAR Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i1.3492

Abstract

KUBE Sari Jaya is a small business consisting of five members, whose production focus is the manufacture of traditional cakes. The partner's knowledge of financial management is still low, so business money is often combined with personal money. This will certainly have an impact on the unhealthy cash flow in the business. In addition, intense competition with similar businesses requires that Kube members must innovate in the packaging of their traditional snacks so that they have an attractive appearance and the resulting traditional snacks can be widely known by the wider community. The purpose of this service activity is to provide knowledge to partners, how important financial management is for business sustainability, besides that labeling in the form of stickers on traditional snack packages will directly make the appearance of snacks more attractive. The method used is in the form of lectures and discussions as well as providing training to partners on good financial management. The results of this service activity are being able to increase partners' knowledge related to financial management which includes how to record business transactions, how to calculate HPP, how to calculate the level of business profits and provide education to partners with labeling which will make it easier for people to get to know the products we offer for. This service activity is expected to have a positive impact on the sustainability of Kube Sari Jaya.
PENGARUH KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MENGENAI PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK Ni Made Emi Hudiyani; Ni Putu Ayu Kusumawati; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.799

Abstract

The interest inbecoming a public accountant is an individual's interest in the public accountingprofession. Public Accountants have an important role insupporting increased transparency andquality of financial information. Public interest in becoming a public accountant is relatively low.The purpose of this study was to determine the effect of adversity intelligence, labor marketconsiderations, and perceptions about the profession of public accountants on the interest of beinga public accountant. This research was conducted on 2017 accounting student at the Faculty ofBusiness Economics and Tourism, Hindu University of Indonesia, Denpasar. The number ofsamples taken was 189 people, with non-probability sampling method with purposive samplingtechnique. Data collection was carried out using a questionnaire. The analysis data techniqueused is multiple linear regression.The results showed that adversityintelligence, labor marketconsiderations, and perceptions about the public accounting profession had positive effect oninterest of accounting students at the HinduUniversity of Indonesia to become a public accountant.
PENGARUH LABA TUNAI, LABA AKUNTANSI, DAN EARNING PER SHARE (EPS), TERHADAP DIVIDEN KAS PADA KAS PADA SELURUH PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018 Ni Putu Budi Ariastuti; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.975

Abstract

Thej purpose ofj thisj study isj to examine thej effectj ofj cashj earningsj, accountingj earnings andj earnings perj sharej on cashj dividendsj.Thej population inj thisj study werej allj manufacturingj companiesj listedj on thej Indonesiaj Stockj Exchangej (IDX) ofj 154 companiesj. Research samplesj usingj purposive samplingj methodj, with a totalj sample ofj 129 samplesj. Thej analysisj technique usedj isj classicalj assumptions andj multiple linearj regression analysisj.Thej results showedj thej cashj profitj variable had a positive andj significant effectj on cashj dividendsj, which wasj indicatedj by thej cashj profitj variable value ofj 0.250 andj a significant value ofj 0j.002j. Thej results ofj thej accountingj profitj variabalj have a positive andj significant effectj on cashj dividendsj, which isj indicatedj by thej variable value ofj accountingj earnings ofj 0,337 andj a significance value ofj 0,000j. While earningj perj sharej hasj a negative butj significant effectj on cashj dividendsj shown inj beta) ofj -0j.335 andj significant atj 0,000j.
PENGARUH TIME BUDGET PRESSURE, KONFLIK PERAN DAN PEMAHAMAN GOOD GOVERNANCE PADA KINERJA AUDITOR DI INSPEKTORAT PROVINSI BALI Ni Putu Devy Rismayanti; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.992

Abstract

Auditor performance is the work achieved by the auditorf in carrying out his duties based on the responsibilities given to him and becomes one off thef benchmarks in assessing whether thef work done by an auditor is goodf or vice versa. Generally thef decline in auditorf performance occurs due tof several factors such as pressuref and different instructions for completingf thef auditf. This study aims tof determine the time budget pressure, role conflict and comprehension of good governancef towards performance off the auditor in Inspectorate off Balif Province. Thef population off this study were all functional position auditor and all officials off local government affairs in Inspectorate of Bali Province and the samplingf method was using saturated or census sample method. This study used a sample of 56 respondents. Data analysis techniques used in this study is Multiple Linear Regression. Based on thef results off this study, it can be seen thatf timef budget pressure and role conflict have a significant negative effect on auditor performance. While comprehension of good governance has a significant positive effect on auditor performance.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Istri Diah Endiyani Anak Agung Ketut Agus Suardika Bagus Ketut Rai Krisna Damayanti, Ni Komang Sri Desak Putu Eka Suari Dewi Gusti Alit Suputra Gusti Ayu Putu Puspita Dewi I Dewa Gede Dharma Suputra I Gusti Ayu Ratih Dwi Artatik I Gusti Wayan Murjana Yasa I Komang Gde Bendesa I Komang Gede I Made Dwiki Pernanda I Nyoman Bhadrika I Putu Aldi Wirawan I Putu Fery Karyada I Putu Fery Karyada I Putu Ryan Widiarta I Putu Yoga Indrawan I Wayan Dauh I Wayan Dauh, I Wayan Sudiana I WAYAN SUDIANA Ida Ayu Made Surya Wardani Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Luh Gede Sintha Laksmi Dewi M Luh Putu Asahi Artha Prasasthy Ni Kadek Ari Erliani Ni Kadek Ari Mayningsih Ni Kadek Dwi Adnyani Ni Kadek Dwi Sukiari Ni Kadek Pande Septia Dewi Ni Kadek Sugiartini Ni Ketut Mas Arthami Ni Ketut Mulyadewi Ni Ketut Mulyadewi Ni Komang Ayu Sindi Junika Sari Ni Komang Sintia Dwipayani Ni Komang Sumadi Ni Luh Putu Sri Agustini Ni Made Ayu Yulita Fridayanthi Ni Made Emi Hudiyani Ni Made Ratna Puspita Dewi Ni Made Sumariani Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Putu Ayu Candra Wahyuni Ni Putu Ayu Kusumawati Ni Putu Budi Ariastuti Ni Putu Delia Trisna Pratami Ni Putu Devy Rismayanti ni putu ega cisna utami Ni Putu Evayanti Ni Putu Rismayanti Ni Putu Trisna Windika Pratiwi Ni Putu Widya Astuti Ni Wayan Alit Erlinawati Ni Wayan Sinta Sunetri Ni Wayan Siska Yanti NI WAYAN YUNIASIH Nyoman Arista Puspa Dewi Putu Ariyati Apsari Putu Ayu Windarmayanthi Putu Ayu Windarmayanthi Putu Cita Ayu Rai Resta januarta Raka Aris Januarta Santiari, Ni Made Rai Suparmi Suparmi Wati, Ni Luh Aprilia Yustina, Ni Wayan Ariska