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All Journal Jurnal Akuntansi Multiparadigma Jurnal SOLMA EKONOMIS : Journal of Economics and Business Jurnal Bisnis dan Kewirausahaan Journal of Accounting Auditing and Business Studi Akuntansi dan Keuangan Indonesia (SAKI) Ihsan: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Multidisiplin Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI SENEMA Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Putu Ayu Anggya Agustina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH KEBIJAKAN UTANG PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) I Wayan Purwanta Suta; I Nyoman Sugiarta; Putu Ayu Anggya Agustina
Jurnal Bisnis dan Kewirausahaan Vol 12 No 3 November (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.419 KB)

Abstract

Nilai perusahaan yang tinggi dapat mencerminkan kemakmuran bagi pemegang saham.Tujuan penelitian ini adalah untuk mengetahui pengaruh kebijakan utang pada nilai perusahaan dengan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakanIndonesian Capital Market Directory (ICMD). Jumlah sampel yang digunakan sebanyak 125 perusahaan, dengan metode nonprobability sampling, khususnya teknik purposive sampling.Teknik analisis data yang digunakan adalah ModeratedRegression Anaylisis (MRA).Berdasarkan hasil analisis penelitian ditemukan bahwa kebijakan utang tidak berpengaruh pada nilai perusahaan. Hal ini berarti kebijakan utang yang ditetapkan oleh perusahaan tidak memberikan pengaruh yang signifikan pada nilai perusahaan tersebut. Hasil penelitian ini juga menunjukkan bahwa kepemilikan institusional memiliki pengaruh signifikan yang kuat dalam mempengaruhi hubungan antara kebijakan utang dan nilai perusahaan. Artinya, semakin tinggi nilai Debt to Equity Ratio (DER) yang diikuti dengan kenaikkan persentase kepemilikan institusional, maka akan meningkatkan nilai perusahaan
Pengaruh Ukuran Perusahaan Pada Kebijakan Dividen dengan Kapitalisasi Pasar Sebagai Variabel Mediasi dan Nilai Perusahaan Sebagai Variabel Moderasi I Kadek Bagiana; Putu Ayu Anggya Agustina
Jurnal Ecogen Vol 4, No 3 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i3.11975

Abstract

Indonesia's economic growth is supported by many companies, one of which is the banking sector. A good company must pay attention to various important factors in managing its operations, one of which is a dividend policy to attract investors to invest their funds. This study aims to re-examine and confirm the effect of firm size on dividend policy with market capitalization as a mediating variable and firm value as a moderating variable. The population in this study is state-owned banks in Indonesia in the 2010-2019 period. Determination of the sample using a non-probability method with purposive sampling technique and obtained as many as 4 banks with a total of 40 observations. The analysis technique used is path analysis. Analysis of the data in this study using SmartPLS 3 software. The results of this study indicate that firm size has a positive effect on market capitalization, firm size has a positive effect on dividend policy, market capitalization has a positive effect on dividend policy, market capitalization mediates the effect of firm size on dividend policy and value firms moderate the effect of market capitalization on dividend policy. Companies in the banking sector are advised not only to pay attention to internal factors that can influence dividend policy but also to the movement of macroeconomic factors. The researcher suggests examining other internal and external factors that are thought to influence dividend policy and market capitalization for further research.
PEMBERDAYAAN WIRA USAHA PEREMPUAN PADA POKLAHSAR KARYA LESTARI DI DESA SUDIMARA DAN DESA DAUH PEKEN KABUPATEN TABANAN (BALI) MELALUI ASPEK PEMASARAN DAN PEMBUKUAN Putu Ayu Anggya Agustina
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i4.254

Abstract

Wirausaha yang cenderung tinggal di desa jarang mengetahui cara memperbaharui keterampilan. Mulai dari strategi pemasaran sampai penatabukuan yang belum memadai, sehingga sangat perlu untuk diberikan pelatihan dan pembinaan. Hal ini bertujuan untuk mengoptimalkan peran SDM khususnya penduduk perempuan di Desa Sudimara dan Desa Dauh Peken, Kecamatan Tabanan melaui usaha keripik lele pada POKLAHSAR “Karya Lestari”. Pandemi Covid-19 membuat pendapatan menurun karena warga dilarang berinteraksi secara dekat. Sedangkan, untuk membuat dan memasarkan keripik lele, serta membuat laporan untuk jual dan beli harus pergi ke POKLAHSAR “Karya Lestari”. Dengan demikian penulis memberikan pelatihan dan pembinaan kepada penduduk perempuan di Desa Sudimara dan Desa Dauh Peken tentang aspek pemasaran dan pembukuan jarak jauh. Hal tersebut dilakukan agar tetap melaksanakan protokol kesehatan. Pembinaan aspek pemasaran dapat dilakukan dengan menggunakan aplikasi instagram dan facebook pribadi, sedangkan untuk aspek pembukuan memilih dua perempuan yang bisa membagi waktu untuk dilatih menggunakan MYOB.
Moderating Competency on the Effect of Owner’s IQ, EQ, and SQ on MSME Performance in Denpasar City Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; Putu Ayu Anggya Agustina
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1465

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). The performance of MSMEs needs to be investigated because the contribution of the MSME sector to Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of IQ, EQ, and SQ on the performance of Micro, Small and Medium Enterprises moderated by competence. The object of research is the performance of MSMEs in Denpasar City. The sampling technique used in this study is Probably sampling using a simple random technique. There are 100 MSMEs as a sample with a total of 77 statements. Based on the results of research analysis (1) competence weakens the positive influence of IQ and SQ on the performance of MSMEs in Denpasar City; and (2) competence is not able to moderate the effect of EQ on the performance of MSMEs in Denpasar City. Suggestions for further research are to develop research objects and develop research instruments by conducting personal interviews with respondents. Keywords: IQ, EQ, SQ, Competence, Performance.
Does COVID-19 Pandemic Crisis Affect CSR Costs? Case of Indonesia Elisabeth Ria Viana Praningtyas; Rini Subekti; Putu Ayu Anggya Agustina
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.43331

Abstract

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to fund CSR activities increases as the COVID-19 crisis hit. On the contrary, companies with high liquidity do not necessarily active in environmental action when the pandemic hit. This study's novelty is examining the COVID-19 Pandemic crisis as a moderating variable in studying business entity behaviour towards their CSR. Besides, this study gives elaboration on what happened in Indonesia, one of the developing countries that suffered from the COVID-19 pandemic crisis.
Factors Affecting Dividend Policy in Indonesian State-Owned Enterprises (SOEs) Putu Ayu Anggya Agustina; Elisabeth Ria Viana Praningtyas; Rini Subekti; Luh Putri Mas Mirayani
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.87-117

Abstract

This study examines factors affecting dividend policy with firm size, leverage, and profitability as control variables. Among the management policies aimed at improving the welfare of stakeholders, the result is in the form of dividends. Investors who receive dividends from companies that distribute dividends expect the company's share price to increase. The study population was all publicly listed SOEs listed on the IDX in 2022, with 20 companies in the observation year for 11 years from 2011 to 2021. The determination of the sample in this study used the non-probability sampling method with purposive sampling technique so that the total sample into 220 observed companies. This study uses multiple linear regression. The results showed that dividend premium, free cash flow, and audit delay had a significant positive effect on dividend policy, and firm size, leverage, and profitability were able to be control variables for this direct relationship.
Accounting Fun Learning untuk Mendukung Semangat Kewirausahaan Siswa-Siswi SMA Dharma Karya Tangerang Selatan Rini Subekti; Elisabeth Ria Viana Praningtyas; Putu Ayu Anggya Agustina
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): Ihsan: Jurnal Pengabdian Masyarakat (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v5i1.14426

Abstract

Tim Pengabdian kepada Masyarakat (PkM) Program Studi Akuntansi, Universitas Terbuka telah melakukan kegiatan pengabdian kepada masyarakat melalui pembelajaran akuntansi dalam bentuk skenario yang diberikan kepada Siswa-siswi SMA Dharma Karya. Kegiatan ini dilakukan berdasarkan informasi bahwa semangat kewirausahaan ada dalam diri Siswa-siswi SMA Dharma Karya. Hal ini terbukti dari kepemilikan terhadap online business di sosial media mereka. Sayangnya, semangat kewirausahaan ini belum didukung dengan pencatatan akuntansi yang tepat. Padahal, pencatatan akuntansi yang tepat dapat membuka peluang bisnis mereka menjadi semakin besar. Berangkat dari hal tersebut, kegiatan PkM ini dilakukan terhadap Siswa-siswa SMA Dharma Karya melalui metode Accounting Fun Learning. Metode pembelajaran ini mendapat antusias dari siswa-siswa SMA Dharma Karya. Hasil dari PkM menunjukkan adanya kesadaran bahwa bahwa sebenarnya selama ini siswa telah melakukan kegiatan akuntansi dalam kehidupan sehari-hari. Mereka juga menyadari bahwa pencatatan akuntansi sangat penting sehingga jika dilakukan dengan lebih baik lagi maka akan dapat mendukung bisnis mandiri yang sedang mereka jalankan. Pada kesimpulannya, mempelajari akuntansi tidak selalu berkutat pada angka-angka di buku cetak dan aktivitas penjurnalan yang monoton di kelas, namun justru dapat dilakukan dengan pendekatan sehari-hari yang seru dan mengasyikkan sehingga siswa dapat memahami materi akuntansi lebih baik
PENTINGNYA EDUKASI PEMBUATAN LAPORAN KEUANGAN SEDERHANA PADA UMKM GERIA PEMECUTAN Putu Ayu Anggya Agustina; Elisabeth Ria Viana Praningtyas; Rini Subekti
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 12: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i12.5582

Abstract

UMKM menjadi salah satu daya tarik wisatawan domestik dan mancanegara ketika akan berwisata. Namun, tidak semua pelaku UMKM memperhatikan Sumber Daya Manusia (SDM) yang dimiliki. SDM yang bekerja di salah satu UMKM banten di Kota Denpasar hanya bisa sebagai karyawan yang mempunyai keterampilan membuat banten. Pemilik UMKM tidak terlalu mementingkan tata kelola keuangan karena pendapatan yang diterima tidak setiap hari tetapi di waktu tertentu atau atas permintaan masyarakat yang memerlukan banten. Adanya keterbatasan SDM yang paham tata kelola keuangan, maka sangat perlu memberikan edukasi tentang pentingnya laporan keuangan serta menerapkan panduan laporan keuangan UMKM kepada pemilik UMKM banten Geria Pemecutan agar UMKM tetap bisa bertahan dan mengetahui modal yang dimiliki. Selain itu berguna bagi pemilik UMKM banten untuk memisahkan antara keperluan UMKM dan pribadi.
The Influence of Leverage on Audit Delay with Firm Size as a Moderating Variable Putu Ayu Anggya Agustina; I Kadek Bagiana
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1310

Abstract

Regulation of POJK Number 29/POJK.04/2016 states that issuers or public companies are required to submit an annual report to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days). However, not all public accounting firms can complete the audit on time. One of the reasons, for it because the firms commits fraud or experiences financial difficulties. The purpose of this study is to prove the effect of leverage on audit delay with firm size as a moderating variable. This study uses the food and beverage industry in IDX in the 2016 to 2020. This research method is causal associative research using a quantitative approach. The number of samples is 35 observations. The data analysis technique used is Moderated Regression Analysis (MRA). The results is firm size is able to moderate the effect of leverage on audit delay.
Pembinaan Tata Kelola dan Motivasi untuk Pemberdayaan Desa Blimbingsari sebagai Desa Wisata Putu Ayu Anggya Agustina; Ni Putu Meri Dewi Pendit; Agus Tatang Sopandi; Kadek Masakazu; Wayan Meter
Jurnal SOLMA Vol. 12 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i2.11444

Abstract

Background: Blimbingsari Village has a unique spatial layout that is orderly and free from waste, but the community has not been able to take advantage of this uniqueness as a tourist attraction. In addition to the uniqueness possessed by the village, there is potential that has not been fully developed by the community. These potentials include the cultivation of honey, snacks, nuts for the reason that (1) some people do not have entrepreneurial knowledge, and (2) village governments also lack understanding of tourism science. This goal is to optimize village management and increase entrepreneurial motivation through service programs. Method: This service will be carried out in Blimbingsari Village, Jembrana Regency, Bali in April 2023. This service invited 15 village officials and 15 people who owned and did not have businesses. This activity uses data collection methods with interviews, observations, and documentation. Results: (1) Blimbingsari Village Apparatus increased knowledge about tourism villages through tourism resource persons, (2) village communities received entrepreneurial motivation after discussing with entrepreneur resource persons. The novelty is to provide new insights and information about the 3A Concept, namely attractions, amenities, and accessibility as a solution to optimize village management. Conclusion: The realization of an optimal tourism village needs to have an attraction that begins with fostering village apparatus to create identity and create business opportunities by motivating the community.
Co-Authors Agus Tatang Sopandi Andriyansah . Basir, Moh Abdul Desak Nyoman Tri Rani Putri Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Hidayah, Zainur I Gusti Ayu Puspita Nila Putri I Kadek Bagiana I Nyoman Sugiarta I Wayan Purwanta Suta Kadek Dwi Parmita Kadek Masakazu Kadek Masakazu Luh Putri Mas Mirayani Minrohayati . Monica, Resti Ni Kadek Sinta Dewi Ni Putu Meri Dewi Pendit Ni Putu Meri Dewi Pendit Praningtyas, Elisabeth Ria Viana Putu Pande R. Aprilyani Dewi Ramadhan, Muhammad Akram Rini Subekti Rini Subekti Rini Subekti RR. Maria Yulia Dwi Rengganis Sopandi, Agus Tatang Suryantari, Yulita Wayan Meter Wayan Meter