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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi WIDYA LAKSANA JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Journal of Tourism Economics and Policy AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Postgraduated Community Service Journal Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing International Journal of Entrepreneurship and Business Management Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa Jurnal Penelitian Pendidikan Indonesia
Ni Nengah Seri Ekayani
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE CAMEL DAN METODE RGEC YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Kade Datrini; Ni Komang Shinta Ayu Putri Kartika Sari; Ni Nengah Seri Ekayani
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan PT. Bank Rakyat Indonesia (Persero) Tbk selama periode 2021–2023 menggunakan dua metode penilaian, yaitu CAMEL (Capital, Asset Quality, Management, Earnings, Liquidity) dan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital). Metode CAMEL digunakan untuk menilai kondisi keuangan bank berdasarkan faktor internal yang mempengaruhi stabilitas dan kinerja bank, sedangkan metode RGEC digunakan sesuai dengan regulasi yang ditetapkan oleh Otoritas Jasa Keuangan (OJK) guna memberikan gambaran menyeluruh terhadap tingkat kesehatan bank. Data yang digunakan dalam penelitian ini bersumber dari laporan keuangan tahunan PT. Bank Rakyat Indonesia (Persero) Tbk yang dipublikasikan di Bursa Efek Indonesia (BEI). Hasil penelitian ini diharapkan dapat memberikan wawasan mengenai kondisi keuangan dan manajemen risiko bank serta membantu pemangku kepentingan dalam mengambil keputusan strategis terkait dengan investasi dan kebijakan perbankan.
Sistem Pengendalian Intern Memoderasi Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan I Putu Krisna Tama Frandika; I Made Wianto Putra; Ni Nengah Seri Ekayani
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk menguji peran sistem pengendalian intern dalam memoderasi pengaruh penerapan standar akuntansi pemerintah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Data yang digunakan dalam penelitian ini merupakan data primer. Populasi dalam penelitian ini adalah pegawai pada Organisasi Perangkat Daerah Kabupaten Tabanan. Penelitian ini menggunakan teknik non probability sampling yaitu purposive sampling dengan jumlah responden sebanyak 80 orang. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan program SPSS 25. Hasil penelitian ini menunjukan bahwa penerapan standar akuntansi pemerintah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, penerapan sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sistem pengendalian intern tidak mampu memoderasi pengaruh penerapan standar akuntansi pemerintah terhadap kualitas laporan keuangan pemerintah daerah, dan sistem pengendalian intern mampu memoderasi pengaruh penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah.
The The Role of Growth in Moderating the Relationship of Intellectual Capital to Firm Values Komang Adhitanaya; Partiwi Dwi Astuti; Ni Nengah Seri Ekayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.235-243

Abstract

This study examines the moderating effect of growth on the relationship between intellectual capital and firm value. The population in this study is made up of manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange in the 2017–2020 period. The determination of the sample using the purposive sampling method yielded a sample of 37 companies. The analytical method used is moderated regression analysis (MRA). The study results reveal that intellectual capital has a significant positive effect on firm value. Furthermore, growth strengthens the effect of positive intellectual capital on firm value. With growth, it can indicate the company's progress through an increase in assets, one of which is intellectual capital that has the potential to generate high cash flows in the future, thereby increasing the value of the company.
Intellectual capital research opportunities on the sustainable growth of the MSME Industry in Indonesia Ni Nengah Seri Ekayani; Ida Bagus Anom Purbawangsa; Luh Gede Sri Artini; Henny Rahyuda
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 1 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.1.2024.1-9

Abstract

The purpose of this paper is to briefly review the literature on intellectual capital and sustainability growth in manufacturing companies, service companies or other industries and propose research opportunities related to the role of intellectual capital in influencing sustainable growth in the Micro, Small and Medium Enterprises (MSME) industry. Two steps are involved in developing a research proposition. First, identify the characteristics of the contingent faced by each type of business. Second, match the characteristics of the contingent for each type of company with the appropriate intellectual capital based on the results of previous research. The contingent characteristics of the type of MSME business can be identified as innovation, management knowledge, competence, competitive advantage, and technological ability to be able to demonstrate sustainable growth of a business. These variables can be used and combined to improve managerial performance as the basis for sustainable growth of a business. From the various problems experienced by MSMEs, it is deemed necessary to raise the issue of the influence of intellectual capital on sustainability growth with a combination of these variables.
Unveiling the Gender Gap: A Literature Review on Women Entrepreneurs and Financial Access Ni Made Sri Rukmiyati; Ni Wayan Noviana Safitri; Ni Ketut Mareni; Ni Putu Ayu Darmayanti; Ni Nengah Seri Ekayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 2 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.2.2024.141-151

Abstract

This study conducts a systematic literature review to examine the current state of research on access to finance for women entrepreneurs. The review reveals the multifaceted nature of factors influencing gender disparities in financial access and their consequent business performance. While some scholars debate the role of gender discrimination versus differences in motivations and preferences between male and female entrepreneurs, empirical evidence suggests that disparities persist, albeit with variations across regions. Notably, studies highlight differences in loan sizes between women and men, indicating nuanced challenges faced by women in accessing formal finance. Furthermore, contextual factors such as the level of financial development, institutional norms, gender behavior, and individual perceptions shaped by stereotypes contribute to these disparities. Policy initiatives promoting gender equality in financial access and fostering an inclusive business environment emerge as crucial strategies to address these challenges and harness the potential of women entrepreneurs for economic development. This study provides a comprehensive foundation for further research into the determinants of women entrepreneurs' financial access and informs the design of targeted policy interventions aimed at mitigating gender disparities in entrepreneurship.
The Role of Profitability in Mediating the Influence of Company Size and Leverage on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2023  Dewa Ayu Manik Candrapuspa; Ni Made Wahyuni; Ida Ayu Surasmi; Ida Bagus Udayana Putra; I Made Suniastha Amerta; Ni Nengah Seri Ekayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.109-124

Abstract

Bank Indonesia (BI) saw that the manufacturing sector's success in 2023 slowed the rise in company value, as shown by the changing business value. If the growth comes with a high rate of return on investment for shareholders, it will change how many investors or shareholders are worth. There are several ways to figure out how much a business is worth. Before investing, people look at a number of factors that will help them figure out how much a company is worth. This research examines how profitability influences Indonesia Stock Exchange-listed manufacturing businesses' value between 2020 and 2023. It will examine debt and firm size effects on value. Study participants are manufacturers that went public on the Indonesia Stock Exchange between 2020 and 2023. Over four years, 52 firms provided 208 observational data points. The data was collected from public and private archives, which contain papers, documentation, and historical reports. Researchers employ inferential path analysis to solve the question. The research found that company size significantly reduces profitability. Relatively little leverage affects corporate profitability. Size doesn't affect firm worth as much. Leverage boosts corporate value significantly. Profitability has a positive and significant effect on company value. Profitability is able to mediate the effect of company size on company value. Profitability is not able to mediate the effect of leverage on company value.
Pengaruh Aktivitas sosial Dan Lingkungan Terhadap Nilai perusahaan Dengan Gender Deversity Sebagai variabel Moderasi Pada Perusahaan Pertambangan I Wayan Kartana; I Gusti Agung Putu Eryani; I Made Wianto Putra; Ni Nengah Seri Ekayani
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.263-278

Abstract

Penelitian ini bertujuan menginvestigasi peranan moderasi Gender Diversity Dewan Direksi dan Gender Diversity Dewan Komisaris atas pengaruh aktivitas sosial dan aktivitas lingkungan terhadap nilai perusahaan. Populasi penelitian adalah Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia dari Tahun 2017 sampai 2021. Variabel penelitian ini terdiri dari: variabel independen yaitu aktivitas sosial dan aktivitas lingkungan, variabel dependen yaitu nilai perusahaam diukur dengan price book value (PBV), variabel moderasi gender diversity Dewan Direksi dan Dewan Komisaris serta menggunakan 3 variabel kontrol yaitu ukuran perusahaan (size), umur perusahaan serta return on assets (RAO). Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 17.0. Hasil penelitian menunjukan aktivitas sosial berpengaruh negatif signifikan terhadap nilai perusahaan, aktivitas lingkungan berpengaruh positif signifikan terhadap nilai perusahaan. Hasil pengujian moderasi Gender Diversity Dewan Direksi berperan memperlemah pengaruh aktivitas lingkungan terhadap nilai perusahaan, namaun tidak berperan mememoderasi pengaruh aktivitas sosial terhadap nilai perusahaan. Gender Diversity Dewan Komisaris berperan memperkuat pengaruh aktivitas lingkungan terhadap nilai perusahaan namum berperan memperlemah pengaruh aktivitas sosial terhadap nilai perusahaan. Hasil pengujian variabel kontrol umur perusahaan dan ROA berpengaruh terhadap nilai perusahaan, tetapi size tidak berpengaruh terhadap nilai perusahaan. Limitasi penelitian ini belum memasukan aktivitas ekonomi dan tata kelola sebagai diterminan dari nialai perusahaan dan tekanan stakeholder sebagai variabel moderasi.
Penguatan Kelembagaan Melalui Ekonomi Digital Pada Kelompok Usaha Kue Basah di Desa Dangin Puri Kaja Denpasar Bali Ni Nengah Seri Ekayani; Ni Made Mahendrawati; Ni Nyoman Rusmiati; Ni Wayan Sitiari
Postgraduated Community Service Journal Vol. 5 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.2.2024.81-85

Abstract

The development of tourism in Bali requires support from various sectors. Home industry in the culinary sector is one of the sectors that contributes to community income. The home industry of wet cakes, Balinese snacks, is one of the cake products that is widely produced by PKK mothers in Dangin Puri Kaja Village in Denpasar. However, the development of the home industry business faces various obstacles. Therefore, the involvement of the government, community and stakeholders is needed to support the development of the home industry. The purpose of this service is the importance of marketing strategies with a digital marketing mix, production techniques to create unique products and the importance of having halal/sukla certificates.Data was collected using observation and interviews, lectures/counseling, mentoring and simulations. The analysis technique uses a descriptive method. The results show that the wet cake business group in Banjar Buana Sari, Dangin Puri Kaja Village, East Denpasar, really needs a deep understanding of the role of the digital economy in strengthening MSME institutions and assistance related to digital marketing, competitive products and accounting systems. Therefore, it is necessary to provide lectures, consistent and continuous assistance related to the recording system, online marketing system, how to produce efficiently and effectively and products need to be equipped with halal/sukla certificates.
Peningkatan Srada Bhakti dan Pelestarian Pura Margo Wening di Kabupaten Sidoarjo, Jawa Timur Ni Luh Made Mahendrawati; Ni Nengah Seri Ekayani
Postgraduated Community Service Journal Vol. 6 No. 2 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.6.2.2025.91-96

Abstract

This Community Service Program (PKM) aims to enhance the srada bhakti (faith and devotion) of the Hindu community while supporting the preservation of Pura Penataran Agung Margo Wening as a cultural heritage site in Sidoarjo Regency, East Java. The PKM partners are the Kelian Pura and the Hindu devotees (penyungsung) of Pura Penataran Agung Margo Wening. The main issues faced by the partners include the need for improvements to the temple’s facilities and infrastructure, as well as the need to strengthen the community’s understanding of the historical values and functions of the temple within the local cultural context. The implementation method consisted of three main activities: (1) providing material donations for temple repairs, (2) delivering dharmawacana on the history of Pura Penataran Agung Margo Wening by the temple priest, and (3) conducting counseling on preservation and empowerment of the temple as a cultural heritage site by an archaeology expert. The activities were carried out over three days, from 26 to 28 September 2025. The results of the PKM indicate an increase in community participation in temple maintenance, improved understanding of the temple’s history and sacred values, and the growth of collective awareness regarding the importance of preserving the temple as a religious and cultural identity. This program provides tangible contributions in both physical aspects (material improvements) and non-physical aspects (strengthening spirituality and cultural literacy), which mutually support the sustainability of the temple’s function as a center for community development and the preservation of Hindu traditions in the Sidoarjo region.
Mobilizing Stakeholders in Preserving and Revitalizing the Traditional Craft of Balinese Songket Textile of the Women Weavers Miel S. Bongon; Carlos M. Raymundo; Leovegildo V. Santelices; Romeo O. Sumayo; Demosthenes B. Vibandor; Marcelo Roland C. Villafuerte; Romeo M. Sumayo; Ni Komang Arini Setyawati; I Wayan Rideng; Ni Luh Made Mahendrawati; I Made Mardika; Ni Nengah Seri Ekayani; I Nyoman Muliana; Putu Ayu Sriasih Wesna; Anak Agung Dian Susanti
Community Service Journal (CSJ) Vol. 7 No. 1 (2024)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.7.1.2024.47-58

Abstract

The study sought to identify emerging challenges the Balinese women handweavers encountered through interview documentation and community immersion. Songket textiles, aside from being one of the cultural products of Indonesia, were usually utilized on special occasions like weddings, rituals, and other social engagements, commonly for the upper-class individuals of society. The analyzed documented challenges paved the way for the policy recommendation to protect handweaving engagement in terms of its compensation, appreciation, and empowerment. Handweaving, aside from manifesting Balinese culture, clamored for governmental support and social appreciation, catalyzing its preservation and revitalization as they continued to embody their identity. Formulating a developmental plan facilitates the step-by-step process of ensuring the attainment of the long-term sustainable development goals for the Songket Industry.
Co-Authors A.A.Rai Sita Laksmi Adhitanaya, Komang Anak Agung Dian Susanti Anak Agung Made Dian Oktavianti Bongon, Miel S. Carlos M. Raymundo Datrini, Luh Kade Demosthenes B. Vibandor Dewa Ayu Fibriyani Dewa Ayu Manik Candrapuspa Diviariesty, Kadek Erawati, Ni Putu Tina Gede Aryawan Gusti Ayu , Tika Widyasariii Gusti Ayu Kade Dewi Utari Gusti Ayu Kade Dewi Utari Henny Rahyuda Henny Rahyuda I Gede Aris Wirawan I Gede Ary PUTRAWAN I Gusti Agung Putu Eryani I Gusti Ayu Dita Pramesti I Gusti Putu Ghosadhira Vedhastama I Kadek Diki Nugraha Sugita I Ketut Darma I Made Mardika I Made Suniastha Amerta I N TIRTA ARIANA I Nyoman Muliana I Putu Krisna Tama Frandika I Wayan Kartika Jaya Utama I Wayan Mertayasa I Wayan Rideng I.B. Putra MANUABA Ida Ayu Rosa Dewinta Ida Ayu Sri Meitri Ida Ayu Trisna Yudi Asri, Ida Ayu Ida Bagus Anom Purbawangsa Ida Bagus Anom Purbawangsa Ida Bagus Gede Agustya Mahaputra Ida Bagus Udayana Putra Intan Saputra Rini, Gusti Ayu Intan Saputra Rini, I Gusti Ayu Kadek Nadia Pratiwi Lestari Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Komang Adhitanaya Kunigunda Hoar Tae Nahak L.G.P. Sri Eka Jayanti Leovegildo V. Santelices Luh Gede Sri Artini Luh Gede Sri Artini Made Ira Darmarani Mandasari, IA Cynthia Saisaria Manik Sastri, I. I. D. A. Marcelo Roland C. Villafuerte Miel S. Bongon Muliana, I Wayan Ni Kadek Putri HANDAYANI Ni Ketut Mareni Ni Komang Arini Setyawati Ni Komang Shinta Ayu Putri Kartika Sari Ni Luh Made Mahedrawati Ni Luh Made Mahendrawati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Rai Juniariani Ni Made Sri Rukmiyati Ni Made Wahyuni Ni Nyoman Rusmiati Ni Putu Arcindya Angguina Nirmala Ni Putu Ayu Darmayanti Ni Wayan Noviana Safitri Ni Wayan Noviana Safitri Ni Wayan SITIARI Nugraha Sugita, I Kadek Diki Nyoman Pongga Wikantha Partiwi Dwi Astuti Putra, I Made Wianto Putu Ayu Sriasih Wesna Putu Yudha Asteria Putri Raymundo, Carlos M. Riasning, Ni Putu Romeo M. Sumayo Romeo O. Sumayo Sariani, Ni Ketut Sentelices, Leovigildo C. Styawati, Ni Komang Arini Surasmi, Ida Ayu Suriani, Ni Nyoman Susanthi, I Gusti A.A. Dian Tika Widyasariii Gusti Ayu Trisnadewi, AA Ayu Erna Vibandor, Demosthenes B. Vibandor Villafuerte, Marcelo Roland C. Widiati, Ida Ayu Putu