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All Journal Jurnal Siasat Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Bisnis Jagaditha Media Ekonomi dan Manajemen Resona : Jurnal Ilmiah Pengabdian Masyarakat International Journal of Supply Chain Management EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Community Service and Empowerment Jurnal Fokus Manajemen Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Community Service ARRUS Journal of Social Sciences and Humanities Jurnal Literasi Akuntansi AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Riset Akuntansi dan Auditing Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Akuntansi Warmadewa Journal of Community Empowerment
Partiwi Dwi Astuti
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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PENGARUH NILAI BUKU PER LEMBAR SAHAM, LIKUIDITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM Ni Kadek Rita Anggreni; Partiwi Dwi Astuti; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 2 (2022): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.2.7630.18-23

Abstract

Kepercayaan investor terhadap perusahaan di sektor transportasi menurun karena penurunan harga saham dianggap sebagai penurunan kinerja perusahaan, sehingga menimbulkan reaksi pasar, dan investor tidak optimis berinvestasi di perusahaan sub sektor transportasi. Selain itu, terdapat juga perbedaan hasil pengujian mengenai indikator – indikator yang dapat memberi pengaruh terhadap harga saham. Hal inilah yang menjadi latar belakang pengujian ini. Latar belakang dari analisis ini yakni guna menguji pengaruh nilai buku per lembar saham, likuiditas dan kepemilikan manajerial terhadap harga saham. Pengujian ini dilaksanakan pada perusahaan sektor transportasi yang terdaftar di BEI periode 2019-2021. Pengujian ini menerapkan metode purposive sampling sebagai metode dalam menentukan jumlah sampel. Data dari uji ini dikumpulkan melalui metode dokumentasi selain itu data diolah dengan menggunakan analisis regresi linier berganda. Hasil pengujian ini menjelaskan nilai buku per lembar saham dan kepemilikan manajerial menunjukkan hubungan positif serta signifikan terhadap harga saham, dan likuiditas menunjukkan hubungan positif serta tidak signifikan terhadap harga saham.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN I Putu Febry Masprayoga; Partiwi Dwi Astuti; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8467.13-18

Abstract

Tujuan dalam penelitian ini untuk mengetahui pengaruh pemanfaatan teknologi informasi & sistem pengendalian intern terhadap kualitas laporan keuangan. Populasi dalam penelitian adalah pegawai bagian keuangan pada 36 Organisasi Perangkat Daerah Kabupaten Badung dengan sampel yang digunakan yaitu sebanyak 163 orang yang ditentukan dengan teknik random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan hasil penelitian ditemukan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signfikan terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif signifikan terhadap kualitas laporan keuangan.
Pengaruh Whistleblowing system Dan Audit Internal Terhadap Pencegahan Fraud Ni Kadek Cintia Padma Dewi; Partiwi Dwi Astuti; I Gusti Ngurah Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

This study aims to examine the influence of the whistleblowing system and internal audit on fraud prevention in commercial banks in Bali. The objective of this research is to determine whether the effective implementation of whistleblowing systems and internal audits contributes positively to fraud prevention efforts. The research adopts a quantitative approach, with data collected via questionnaires distributed to regional heads, branch managers, and bank directors from 46 commercial banks in Bali. The collected data are analyzed using multiple linear regression techniques with the aid of SPSS versions 25 to test the research hypotheses. The results indicate that both the whistleblowing system and internal audit have a significantly positive effect on fraud prevention, suggesting that these mechanisms can strengthen internal control systems and enhance the operational transparency of banks. These findings support the fraud triangle theory and provide practical implications for banks to optimize their reporting systems and internal oversight to prevent fraud.
Cloud Accounting Utilisation and SME Performance in Bali, Indonesia: An Integrated TAM, IS Success, and Contingency Theory Perspective I Nyoman Sunarta; Partiwi Dwi Astuti; I Made Sudiksa; Ni Kadek Trisnadewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2076

Abstract

This study examines how cloud accounting utilisation improves the performance of small and medium-sized enterprises (SMEs) in Bali, Indonesia, by integrating the Technology Acceptance Model (TAM), the DeLone and McLean Information Systems Success Model, and contingency theory. Prior studies have generally examined cloud accounting adoption or business performance separately, leaving limited evidence on how technology acceptance and information-system quality jointly explain cloud accounting use and its performance consequences in emerging-economy SMEs. Using a quantitative survey of 198 SMEs and Partial Least Squares Structural Equation Modelling (PLS-SEM) with WarpPLS 8.0, this study tests the effects of perceived usefulness, perceived ease of use, information quality, system quality, and service quality on cloud accounting utilisation and subsequently on SME performance. The results show that all five antecedents positively and significantly influence cloud accounting utilisation, with system quality and perceived usefulness showing the strongest effects. Cloud accounting utilisation also has a strong positive effect on SME performance. The model explains 78% of the variance in cloud accounting utilisation and 59% of the variance in SME performance. The study contributes by showing that TAM explains user acceptance, the IS Success Model explains system-related drivers, and contingency theory clarifies why cloud accounting creates performance value in a competitive SME context. Practically, SME managers, software vendors, and policymakers should prioritise reliable systems, clear user benefits, responsive support, and digital accounting capability-building. The study is limited by its cross-sectional and self-reported design, suggesting the need for future longitudinal and multi-region research.
Pengaruh Likuiditas, Reputasi Auditor, Opini Audit dan Komite Audit Terhadap Audit Report Lag Desak Made Shinta Larasati; Partiwi Dwi Astuti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.25-31

Abstract

This research is titled "The Influence of Liquidity, Auditor Reputation, Audit Opinion, and Audit Committee on Audit Report Lag." This study aims to examine the effect of liquidity, auditor reputation, audit opinion, and audit committee on audit report lag. The population in this study consists of non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. Sampling was determined using the purposive sampling method, resulting in 90 companies used as samples in this study. The type of data used is quantitative data, with secondary data as the data source. The data collection method was carried out using documentation techniques by reviewing the companies' financial statements, yielding 180 data points (90 sample companies $\times$ 2 years of observation). Due to the presence of data outliers, 127 data points remained after the outliers were removed. The data analysis technique in this study utilizes multiple linear regression analysis. The results show that liquidity and audit opinion have an insignificant negative effect on audit report lag, auditor reputation has a significant positive effect on audit report lag, and the audit committee has a significant negative effect on audit report lag.
Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan I Gusti Putu Wulandari; Partiwi Dwi Astuti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.32-37

Abstract

The purpose of this study is to examine the influence of corporate governance implementation (board of commissioners, board of directors, firm size, and audit committee) on financial performance. The population in this study consists of insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 16 companies. The sample was selected using purposive sampling. The sample consists of 11 companies, and the collected data includes 55 financial statements across 5 reporting years. The data that can be utilized for analysis amounts to 51 financial statements. The analysis was conducted using multiple linear regression analysis with the Statistical Package for the Social Sciences (SPSS) program. The results indicate that the board of commissioners and the board of directors have an insignificant positive effect on financial performance. Meanwhile, firm size and the audit committee have a significant positive effect on financial performance.
Bridging Intelligence and Agility: The Strategic Role of Dynamic Managerial Capability in SMEs Ida Ketut Kusumawijaya; Partiwi Dwi Astuti; Wartana I Made Hedy; Adi I Ketut Yudana
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 3 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4777

Abstract

Organizational intelligence, dynamic managerial capability, and organizational agility are increasingly critical for small and medium-sized enterprises facing volatile and highly competitive environments, where survival depends on the ability to recognize change and respond with speed and precision. This study investigates how organizational intelligence affects organizational agility, both directly and indirectly through dynamic managerial capability, among SMEs in Bali. Using a quantitative explanatory approach, data were collected from 153 SME managers through an online questionnaire and analyzed using partial least squares structural equation modeling. The findings reveal that organizational intelligence exerts a strong positive effect on dynamic managerial capability and organizational agility, while dynamic managerial capability also strongly enhances organizational agility. Moreover, dynamic managerial capability partially mediates the relationship between organizational intelligence and organizational agility, showing that intelligence becomes more strategically valuable when converted into managerial sensing, interpretation, and resource reconfiguration. The study’s novelty lies in positioning organizational intelligence not merely as an informational asset, but as an upstream strategic capability whose influence on agility is transmitted through managerial capability. These results imply that SME agility can be strengthened by simultaneously improving intelligence systems and managerial capability development.
Empowering MSMEs agility: A microfoundational perspective linking human capital and dynamic managerial capability Ida Ketut Kusumawijaya; Partiwi Dwi Astuti; I Made Hedy Wartana; I Ketut Yudana Adi
Jurnal Fokus Manajemen Bisnis Vol. 16 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v16i1.14846

Abstract

Human capital, dynamic managerial capability, and organizational agility are increasingly recognized as key enablers of strategic adaptation for micro, small, and medium enterprises, particularly in volatile environments. However, the pathway through which human capital fosters organizational agility remains insufficiently examined. This study investigates the mediating role of dynamic managerial capability in the relationship between human capital and organizational agility within micro, small, and medium enterprises in Bali, Indonesia. Adopting a quantitative approach, data were collected from 131 micro, small, and medium enterprises managers using structured questionnaires, employing a proportionate random sampling technique. The relationships among constructs were analyzed using variance-based structural equation model-partial least square, including measurement and structural model evaluation. The findings indicate that while human capital strongly influences dynamic managerial capability, its direct effect on organizational agility is weak. Mediation analysis confirms that dynamic managerial capability mediates the effect of human capital on agility. These results underscore that organizational agility in micro, small, and medium enterprises is realized not merely through the presence of human capital, but through its activation via dynamic managerial capability. This research provides empirical evidence for the microfoundational role of dynamic managerial capability in translating human resources into agile organizational performance, advances strategic capability theory, and offers practical insights for capability development in emerging economies.
Designing Dynamic Capability of Uang Kepeng Craftsmen in Kamasan, Klungkung, Bali Kusumawijaya Ida Ketut; Partiwi Dwi Astuti; Wartana I Made Hedy; Adi I Ketut Yudana
International Journal Of Community Service Vol. 6 No. 2 (2026): May 2026 ( Indonesia - Thailand - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i2.983

Abstract

This community service initiative addresses the urgent need to enhance the sustainability and adaptive capacity of Uang Kepeng craftsmen in Kamasan Village, Klungkung, Bali, a culturally rich craftsmen community facing significant challenges in modernizing traditional practices amid dynamic market shifts. The objective of the program was to design and implement a dynamic capability framework tailored to the specific conditions of these small and medium-sized enterprises rooted in heritage craftsmanship. The community service was conducted using a participatory pction research approach, involving 11 active craftsmen. The methodology comprised three key phases: an initial pre-test to assess baseline knowledge of dynamic capabilities, participatory capacity-building workshops focused on idea generation, promotion, and realization, and a post-test evaluation to assess measurable improvement. These stages were complemented by continuous monitoring and feedback mechanisms to ensure responsiveness and relevance throughout the intervention. The results demonstrate a significant improvement across all dimensions of dynamic capability, with average scores rising from a pre-test baseline to a post-test mean. Craftsmen showed marked advancements in innovation orientation, strategic flexibility, knowledge absorption, and cultural adaptation. The program successfully bridged the gap between traditional skill sets and the strategic agility required to thrive in today’s creative economy. Discussions revealed both the potential of these craftsmen to evolve through targeted empowerment and the challenges posed by limited digital literacy, generational divides, and operational informality. In conclusion, this community service program provided evidence of the effectiveness of dynamic capability interventions in traditional, low-digital economies. The initiative not only empowered the local craftsmen community to adapt and innovate but also contributed to the theoretical application of dynamic capabilities in socio-cultural contexts. The findings highlight the importance of integrating culturally grounded methods with strategic development to ensure sustainable community transformation.
Strengthening Carving Business Management in Siangan Village, Gianyar, Bali Partiwi Dwi Astuti; Ni Putu Riasning
International Journal Of Community Service Vol. 3 No. 2 (2023): May 2023 (Indonesia - Malaysia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i2.188

Abstract

Strengthening the management of the carving business is necessary because the existence of this business provides high economic value and has the potential to go global, so that the business is required to be able to face competition, generate product growth with new innovations, technological renewal, create jobs and improve the welfare of the local community. This community service was carried out in Siangan Village, Gianyar, Bali. The purpose of this community service activity is to increase knowledge of the role of the marketing mix, understanding of financial management and entrepreneurial knowledge of carving businesses. The method used to strengthen the management of the carving business is community education through counseling. The results of this community service show that there is an increase of 20% related to knowledge about the role of marketing mix, understanding of financial management and entrepreneurial knowledge of carving business actors.
Co-Authors Adhitanaya, Komang Adi I Ketut Yudana Adi I Ketut Yudana Adi, I Ketut Yudana Adilla Kustya Ulfa Ahmad Reza Ahmad Rudi Yulianto Anak Agung Sagung Manik Chindrawati ANGELIN, Komang Ratu Karina Anggiriawan, Putu Budi Anis Chariri Awanis Linati Haziroh Cokorda Krisna Yudha Desak Made Intan Cahaya Dewi Desak Made Shinta Larasati Febrian Rizkika Kurnianto I Gede Wied Jagadhita I Gusti Agung Andini Yogiswari I Gusti Ayu Intan Saputra Rini I Gusti Bagus Udayana I Gusti Ngurah Sanjaya I Gusti Putu Wulandari I Ketut Darma I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Sudiksa I Made Suwitra, I Made I Made Wianto Putra I Nyoman Sunarta I Nyoman Sutapa I Putu Febry Masprayoga I Wayan Kartana Ida Ayu Diah Wulandari Ida Ayu Surasmi Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijya Kadek Angga Tirta Kadek Desik Ani Wulandari Komang Adhitanaya Komang Ratu Karina ANGELIN Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Luh Putu Oktaviani Pradnya Swari Luh Suriati Made Hedy Wartana Made Suniastha Amerta Ngurah Ade Satria Laksamana Ananta Prayoga Nguyen Hoang Nam Ni Kadek Cintia Padma Dewi Ni Kadek Devi Dwinasari Ni Kadek Rita Anggreni Ni Kadek Trisnadewi Ni Komang Aprilia Gauri Kusuma Ni Komang Ayu Arisanti Ni Luh Nyoman Lilik Sugiarti Ni Luh Putu Mita MIATI Ni Luh Putu Mita Miati Ni Luh Putu Sulis Dewi Damayanti Ni Luh Putu Tariningsih Ni Made Rustini, Ni Made Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Eka Widyantari Ni Putu Riasning Ni Wayan Febrina Sukmantari Nyoman Putri Gayatri Putra, I Gst. B. Ngr. P. Putu Budi ANGGIRIAWAN Putu Diajeng Intan Mayuni SATRIYAS ILYAS Selamet, I Ketut Tito Wira Eka Suryawijaya Wartana I Made Hedy Wartana I Made Hedy