Articles
<![CDATA[The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Dewa Nyoman Badera]]>;
<![CDATA[I Ketut Rasmini]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v5i1.325
<![CDATA[This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.]]>
<![CDATA[MENGUAK KONSEP HARGA DAN LABA DI BALIK TRANSAKSI BANTEN ]]>
<![CDATA[Ni Ketut Suryani]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.2.21
<![CDATA[Abstrak - Menguak Konsep Harga dan Laba di Balik Transaksi BantenTujuan Utama - Riset ini bertujuan untuk menguak konsep harga dan laba di balik budaya transaksi banten yang dilakukan oleh kelompok etnik keagamaan.Metode – Riset ini menggunakan etnografi sebagai metode. Pihak produsen dan konsumen banten menjadi informan pada penelitian ini.Temuan Utama - Konsep dasar Hindu yang dituangkan pada sloka bhagavad gita dijadikan dasar untuk menentukan harga banten. Laba bagi informan terkonsep sebagai “rasa” bahagia dan karma. Kebahagiaan karena setiap pihak telah menjalankan tugasnya serta terbebas dari karma yang mengikatnya.Implikasi Teori dan Kebijakan – Konsep bhagavad gita bisa dikombinasikan dengan teori penetapan harga jual produk secara konvensional agar lebih holistik. Konsep ini dapat digunakan oleh pengusaha yang memiliki jiwa spiritual Hindu saat membangun bisnis.Kebaruan Penelitian – Riset ini menjadi jembatan antara nilai spiritualitas dan materialitas dalam berbisnis, khususnya dalam perspektif agama Hindu. Abstract - Revealing the Concept of Price and Profit Behind “Banten” TransactionsMain Purpose - This research aims to uncover the concept of price and profit behind the culture of “banten” transactions by religious, ethnic groups.Method – This research uses ethnography as a method. The producers and consumers of “banten” became informants in this study.Main Findings - The basic Hindu concept, as outlined in the “bhagavad gita” verse, is used as the basis for determining the price of offerings. Profit for the informants is conceptualized as a "feel" of happiness and karma. Happiness has happened because each party has carried out their duties and is free from the karma that binds them.Theory and Practical Implications – The “bhagavad-gita” concept can be combined with conventional product pricing theory to make it more holistic. This concept can be used by entrepreneurs who have a Hindu spiritual soul when building a business.Novelty - This research is a bridge between the values of spirituality and materiality in doing business, especially in Hinduism.]]>
<![CDATA[SUSTAINABLE DEVELOPMENT, KEBIJAKAN LOKAL BALI, DAN EMANCIPATORY ACCOUNTING ]]>
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.08.7017
<![CDATA[Abstrak: Sustainable Development, Kebijakan Lokal Bali, dan Emancipatory Accounting. Penelitian ini bertujuan memahami kaitan antara konsep emansipasi dalam sustainable development dan kebijakan lokal Bali Tri Hita Karana, serta implikasinya bagi emancipatory accounting. Konsep penelitian yang diadopsi adalah critical research dengan qualitative content analysis dan reflective approach sebagai alat analisisnya. Simpulan penelitian ini adalah sustainable development memperjuangkan emansipasi ekosistem, intragenerasi, dan antargenerasi. Spiritual development merupakan jiwa bagi setiap perjuangan emansipatif karena manusia adalah makhluk imanen dan transenden. Sebagai implikasinya, upaya pengembangan emancipatory accounting harus didasarkan pada dualitas karakter ini dan harus tercermin dalam setiap perjuangan emansipatif para akuntan.Abstract: Sustainable Development, Balinese Local Wisdom, and Emancipatory Accounting.This study is aimed to comprehend interrelationship between emancipation concepts in sustainable development and Balinese local wisdom Tri Hita Karana, and its implication to emancipatory accounting. Framed with critical research, qualitative content analysis and reflective approach, data analysis was conducted. It concludes that sustainable development is strugling for emancipations to ecosystem, intrageneration and intergeneration. Spiritual development must become the foundation of emancipatory struggles since human beings are immanent and trancedental creature. Development of emancipatory accounting must be based on this understanding and must be reflected in the emancipative struggles of accountants.]]>
<![CDATA[MAKNA PENYUSUNAN TRAVELIFE SUSTAINABILITY REPORT ]]>
<![CDATA[I Gusti Agung Ayu Uttami Vishnuputri]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2019.04.10007
<![CDATA[Abstrak: Makna Penyusunan Travelife Sustainability Report. Penelitian ini bertujuan untuk mengungkap makna yang melatari alasan manajemen Legian Beach Hotel secara sukarela mengungkapkan kinerja sustainability dengan Travelife Sustainability Report. Fenomenologi digunakan sebagai metode untuk menggali pemahaman pihak terkait. Temuan dalam riset ini mengindikasikan bahwa proses penyusunan Travelife Sustainability Report dilakukan untuk mencapai keinginan manajemen dalam mencapai keunggulan kompetitif. Keunggulan ini adalah kelangsungan usaha hotel dalam jangka panjang khususnya efisiensi biaya. Selain itu, penyusunan laporan juga dilakukan untuk meningkatkan citra positif perusahaan baik di lingkungan masyarakat maupun asosiasi. Abstract: The Meaning of Travelife Sustainability Report Compiler. This study aims to uncover the meaning behind the management of Legian Beach Hotel voluntarily disclosing sustainability performance with the Travelife Sustainability Report. Phenomenology is used as a method to explore the understanding of related parties. The findings in this research indicate that the process of compiling the report was conducted to achieve a competitive advantage. This advantage is the continuity of the business of the hotel, in the long run, especially cost efficiency. Also, the preparation of reports was also conducted to improve the positive image of the company both in the community and associations.]]>
<![CDATA[The analysis of the factor that causes fraudulent financial reporting with fraud diamond ]]>
<![CDATA[Ni Komang Astri Yulistyawati]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol23.iss1.art1
<![CDATA[The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting. The samples in the study were selected by usifigureng a non-probability sampling technique with a purposive sampling method with a total number of samples that met the sample selection criteria of 76 samples, namely 19 manufacturing companies during the four years of the 2011–2014 observation period. The collected data were analyzed by multiple linear regression analysis. Fraudulent financial reporting was measured using Dechow et al's F-Score (2007) which can be included as a first-pass test in evaluating the possibility of manipulation. This research showed that opportunity and rationalization are proven to be fraud diamond elements that most influence the occurrence of fraudulent financial reporting in the companies. While pressure and capability have no effect on fraudulent financial reporting. The implication of this study is that the ratio of total inventory as a proxy for opportunity measurement and the ratio of total accrual to total assets as a proxy for measurement of rationalization has a significant effect on fraudulent financial reporting, meaning that these ratios can be used by management to detect fraudulent financial reporting practices in manufacturing companies.]]>
<![CDATA[The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Dewa Nyoman Badera]]>;
<![CDATA[I Ketut Rasmini]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.28992/ijsam.v5i1.325
<![CDATA[This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.]]>
<![CDATA[Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z ]]>
<![CDATA[Kadek Gita Saraswati]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v8i1.51679
<![CDATA[This study aims to analyze behavioral intention and use behavior in using fintech investment management through the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model, namely performance expectancy, effort expectancy, social influences, facilitating conditions, hedonic motivation, price values and habits. This study used quantitative approach. The population in this study were all Generation Z in Bali which determine using convenience sampling method. The data analysis technique in this research is multiple regression using Smart-pls software. The results of the analysis provide evidence that performance expectancy, social influences, facilitating conditions, hedonic motivation and habits had positive effect on behavioral intention in using fintech investment management. In addition, behavioral intention had a positive effect on the use behavior of using fintech investment management.]]>
<![CDATA[The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure ]]>
<![CDATA[Ida Ayu Ary Mahadewi]]>;
<![CDATA[Ni Made Adi Erawati]]>;
<![CDATA[Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i6.3463
<![CDATA[Carbon emission disclosure is an essential component of carbon accounting, which mandates that companies measure, acknowledge, document, present, and reveal their carbon emissions. This investigation seeks to assess how environmental performance, industry classification, and company size affect the disclosure of carbon emissions. The research was conducted on non-financial firms that were publicly listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 186 observations were made over a span of three years, and they were chosen through purposive sampling. The analytical approach employed in this study was Multiple Linear Regression Analysis. The findings of the analysis reveal that environmental performance has an adverse effect on the disclosure of carbon emissions, the industry type does not have a significant impact on carbon emission disclosure, and company size plays a role in influencing the disclosure of carbon emissions.]]>
<![CDATA[Determinants of Accounting Student Readiness to Face the World of Work ]]>
<![CDATA[I Gusti Ngurah Agung Dananjaya]]>;
<![CDATA[Ni Ketut Rasmini]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v8i2.65327
<![CDATA[ In the Indonesian context, the disparity in the quality of university graduates vis-à-vis workforce expectations remains a significant phenomenon. This research sets out to investigate the crucial determinants affecting the readiness of accounting students to navigate the professional realm, focusing on knowledge in the world of work, soft skills, and locus of control. Employing a survey methodology with a questionnaire, data were meticulously analyzed using multiple linear regression through the SPSS program. The findings underscore a positive correlation between knowledge in the world of work, soft skills, locus of control, and the work readiness of accounting students at the Faculty of Economics and Business, Udayana University. Although the overall work readiness scores are commendable, the study advocates for continuous maintenance and improvement initiatives to optimize students' preparedness for the workforce. The implication is that Udayana University, and potentially other educational institutions, could play a pivotal role by actively facilitating activities geared towards enhancing students' workplace skills. By doing so, these institutions contribute not only to academic excellence but also to the practical readiness of graduates for the professional challenges they will encounter in the world of work. ]]>
<![CDATA[CORPORATE GOVERNANCE DAN PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[I Nyoman Amertha Brahmanda Deva]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[Profitabilitas adalah kemampuan perusahaan dalam melaksanakan strategi bisnis yang dilihat pada aspek pertumbuhan dan tingkat keuntungan suatu perusahaan. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh corporate governance dengan profitabilitas. Penelitian dilakukan pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Studi ini menggunakan nonprobability sampling dengan pendekatan purposive sampling diterapkan untuk menentukan jumlah sampel, yaitu memperoleh 80 perusahaan dengan 172 observasi. Data dikumpulkan melalui metode observasi non-partisipan dengan mengakses website BEI serta situs resmi perusahaan. Analisis data dilakukan dengan regresi berganda yang menggunakan aplikasi SPSS. Temuan dari studi ini mengindikasikan bahwa ukuran dewan dan keberagaman dewan memberikan dampak positif terhadap profitabilitas. Dewan independen dan komposisi dewan tidak berpengaruh pada profitabilitas. Implikasi teori dari penelitian ini yaitu mampu mendukung terkait penerapan teori agensi dan teori ketergantungan sumber daya. Sementara itu, implikasi praktis yaitu perusahaan perlu penyesuaian dalam penerapan prinsip-prinsip corporate governance agar lebih adaptif pada profitabilitas perusahaan. Profitability is a company's ability to implement a business strategy seen from the growth and profit level aspects of a company. The purpose of this study is to obtain empirical evidence regarding the influence corporate governance with profitability. The study was conducted in the energy sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. In this study, nonprobability sampling with a purposive sampling approach was applied to determine the number of samples, namely obtaining 80 companies with 172 observations. Data were collected through non-participant observation methods by accessing the IDX website and the company's official website. Data analysis was carried out using multiple regression using the SPSS application. The findings of this study indicate that board size and board diversity have a positive impact on profitability. Independent boards and board composition have no effect on profitability. The theoretical implications of this study are that they are able to support and related to the application of agency theory and resource dependence theory. Meanwhile, the practical implications are that companies need to adjust the application of corporate governance principles to be more adaptive to company profitability.]]>
