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All Journal Jurnal Ilmiah Akuntansi dan Humanika Komitmen : Jurnal Ilmiah Manajemen
Made Pramana Putra
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Unappreciated Depreciation: Connecting The Line of “What Counts” and “How to Count” Company’s Sustainable Assets Putu Yunartha Pradnyana Putra; Made Pramana Putra; I Putu Sriartha
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.54150

Abstract

Little is known about the phenomenon of depreciation charged from both economic and accounting point of view. This article addresses the lack of discussion related to depreciation charged, which is currently an important factor in determining the company's performance. Based on financial report data published by public manufacturing companies in Indonesia, we estimate that an aggressive and consistent depreciation charged will be appreciated by investors in the capital market. In addition to the important role in determining the company's performance, we observe that depreciation charged has an equal position with other operating costs. Finally, we identify that depreciation charged can be viewed as an early perceived loss for investors and others.
TRANSFORMASI DIGITAL PASAR TRADISIONAL BALI: PERAN KESIAPAN TEKNOLOGI DALAM MEMODERASI PENGARUH ADOPSI TEKNOLOGI DAN MODAL SOSIAL TERHADAP KEBERDAYAAN PEDAGANG Made Pramana Putra; Komang Endrawan Sumadi Putra; Putu Yunartha Pradnyana Putra; I Gusti Ketut Adi Winata; Ni Putu Suciyawati
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 7 No. 2 (2026): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v7i2.58915

Abstract

Penelitian ini menganalisis pengaruh adopsi teknologi dan modal sosial terhadap keberdayaan pedagang serta menguji kesiapan teknologi sebagai variabel moderasi. Penelitian menggunakan desain kuantitatif eksplanatori terhadap 100 pedagang yang dipilih melalui multistage sampling di Denpasar, Badung, Gianyar, Tabanan, dan Buleleng. Data dikumpulkan melalui kuesioner luring dan dianalisis menggunakan PLS-SEM dengan SmartPLS. Model pengukuran memenuhi kriteria validitas konvergen dan konsistensi internal. Adopsi teknologi berpengaruh positif dan signifikan terhadap keberdayaan pedagang demikian pula modal sosial. Kesiapan teknologi memperkuat pengaruh adopsi teknologi terhadap keberdayaan serta memperkuat hubungan modal sosial dan keberdayaan. Temuan menegaskan bahwa manfaat teknologi meningkat ketika pedagang siap secara psikologis dan didukung jaringan komunitas yang tepercaya. Program pemberdayaan perlu mengintegrasikan pelatihan digital bertahap, pendampingan sebaya, infrastruktur yang mudah diakses, dan pelestarian nilai relasional lokal.
Co-Authors I Gusti Ketut Adi Winata I Putu Sriartha Komang Endrawan Sumadi Putra Putu Yunartha Pradnyana Putra Suciyawati, Ni Putu