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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa Community Services: Sustainability Development Journal of Social Sciences and Cultural Study
Narindra, Ngurah Mayun
Warmadewa University, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence Of Environmental Performance And Good Corporate Governance On Company Value Ni Luh Putu Ratna Wahyu LESTARI; Anak Agung Ngurah Mayun NARINDRA
Journal of Tourism Economics and Policy Vol. 2 No. 2 (2022): Journal of Tourism Economics and Policy (August – November 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i2.338

Abstract

The value of the company is an indicator of the company in terms of fulfilling its obligations to investors, the value of the company also reflects the sustainability of the company in the future. However, there are many cases of environmental pollution in Indonesia, such as the case of PT. Lapindo Brantas Inc. who made negligence in drilling oil and gas in Sidoarjo had a negative impact on society, the environment and resulted in the decline in the share price of PT. Energi Mega Persada, Tbk. (major shareholder of PT. Lapindo Brantas Inc). In addition, there is also a case of PT. Freeport is currently the concern of various parties related to the change in the status of the contract of work owned by PT. Freeport became a Special Mining Business License (IUPK). This study aims to determine the effect of environmental performance and good corporate governance on firm value on IDX LQ45 index companies for the 2017-2021 period. The sampling technique used is purposive sampling technique so as to obtain 45 sample companies. The data analysis technique used in this study is multiple linear regression. This test shows that environmental performance and good corporate governance have a positive and significant effect on firm value on the Indonesia Stock Exchange.
Pengaruh Equity Sensitivity, Spiritual Intelligence, Dan Intelectual Intelligence Pada Perilaku Etis Auditor Anak Agung Ngurah Mayun Narindra; Ni Luh Putu Ratna Wahyu Lestari
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.63862

Abstract

Perilaku etis adalah perilaku atau tindakan yang sesuai dengan yang diharapkan dan sesuai dengan kode etik profesi akuntan dan norma-norma sosial yang diterima secara umum. Perilaku etis auditor penting untuk dikaji karena auditor sering menghadapi situasi yang dilematis dalam menjalankan tugasnya. Penelitian ini bertujuan untuk mengetahui pengaruh equity sensitivity, spiritual intelligennce dan intellectual intelligence pada perilaku etis auditor. Penelitian ini merupakan penelitian kuantitatif dengan sumber data primer, dan teknik pengambilan sampel menggunakan sampel jenuh. Jumlah sampel yang digunakan yaitu sebanyak 60 sampel. Data dianalisis menggunakan analisis regresi linier berganda, sehingga mendapatkan hasil penelitian yang menunjukkan bahwa equity sensitivity, spiritual intelligence, dan intellectual intelligence berpengaruh positif dan signifikan terhadap perilaku etis auditor. Kata Kunci: Perilaku Etis Auditor, Equity Sensitivity, Spiritual Intelligence, Intellectual Intelligence
The Effect of Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable KAWISANA, Putu Gede Wisnu Permana; NARINDRA, A.A Ngurah Mayun; DHARMANEGARA, Ida Bagus Agung
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.870

Abstract

Throughout human civilization's history, it has been known that the dynamics and movements of an organization, to some extent, depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on Performance. In an institution, organizational behavior factors also directly or indirectly affect Performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, leadership style does not significantly influence employee performance; competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not indirectly influence employee performance through job satisfaction.
The Role of CEO Financial Skills on Company Performance PRADNYANATA, I Gede Agus; NARINDRA, Anak Agung Ngurah Mayun
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1109

Abstract

Fast and dynamic economic growth requires companies to choose a chief executive officer (CEO) who has strong technical and managerial skills. One important ability for a company CEO to have is financial expertise. The CEO's financial capabilities can help the company manage resources more efficiently and effectively, especially during times of crisis. This research aims to determine the role of CEO financial expertise on company performance during the Covid 19 pandemic. This research is quantitative in nature using secondary data obtained from the company's annual report and financial statements. The sample for this research was 40 property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis technique used is panel data regression analysis. The results obtained show that CEO financial expertise plays a negative and significant role in company performance. This finding explains that, during the financial crisis, the CEO's expertise was not able to improve company performance.
Pengaruh Sustainibility Reporting, Intangible Asset, Dan Investment Opportunity Set (IOS) Pada Nilai Perusahaan Narindra, Anak Agung Ngurah Mayun; Lestari, Ni Luh Putu Ratna Wahyu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.64725

Abstract

  Menurunnya nilai perusahaan yang dicerminkan oleh harga saham tidak hanya dipengaruhi oleh faktor keuangan saja, namun juga faktor non keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh sustainibility reporting, intangible asset, investment opportunity set pada nilai perusahaan LQ45 periode 2019 – 2021. Penelitian ini  merupakan penelitian kuantitatif dengan melakukan pengambilan data perusahaan yang terdaftar secara terus-menerus dalam indeks LQ45. Metode penentuan sampel pada penelitian adalah non probability sampling dengan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa sustainibility reporting tidak berpengaruh pada nilai perusahaan, sedangkan intangible asset dan investment opportunity set berpengaruh positif pada nilai perusahaan. Kata Kunci: Nilai Perusahaan, Sustainibility Reporting, Intangible Asset dan Investment Opportunity Set
Integrating Green Economy Concepts to Support the Achievement of SDGs Tenganan Dauh Tukad Village, Manggis District, Karangasem Regency JAYAWARSA, A. A. Ketut; NARINDRA, A. A. Ngurah Mayun; SAPUTRA, Komang Adi Kurniawan
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1144

Abstract

The implementation of the Green Economy in MSMEs in Karangasem, Bali, highlights dedication to sustainable development and environmental preservation. Many MSMEs in the region adhere to environmentally friendly practices, such as the use of sustainable materials and technology. In the tourism sector, for example, the business world focuses on environmentally friendly tourism with effective waste management and the use of renewable energy. Likewise, agricultural MSMEs are turning to organic methods to minimize the use of harmful chemicals. Government training and mentoring programs support these environmentally friendly practices. In Tenganan Village, the Ata craftsmen group exemplifies this approach. Known for their expertise with the roots of the Ata plant, the artisans uphold traditional methods while adapting to modern trends. Although the production process is environmentally friendly, the Ata tree trunks used as raw materials cannot be cultivated, and greater awareness of Green Economy principles is needed among partners.The service team is committed to educating these craftsmen about Green Economy practices to increase productivity and economic sustainability. In addition, although craftsmen currently use simple ledgers for financial recording, they lack detailed cost accounting for raw materials and operations. Introducing financial reporting that is aligned with Green Economy principles will improve accountability and financial management. With the existence of 15 independent Ata craft groups in Tenganan Village, the establishment of an integrated supervisory body can further support the integration of Green Economy practices and overall business efficiency.
Socialization of The Implementation of SAK EMKM and Digitalization of Marketing to Honey Farmers in Ayunan Village, Abiansemal District, Badung District NARINDRA, A.A Ngurah Mayun; IDAWATI, Ida Ayu Agung; PARAMANANDA, N.
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1193

Abstract

This study aims to improve the livelihoods of honey farmers in Ayunan Village by addressing their knowledge gaps in accounting and digital marketing. Through a participatory approach, it is hoped that the Implementation of the Community Partnership Empowerment Program (PKM) will be able to overcome the problems faced by honey farmer groups in Ayunan Village, Badung. The procedure for this PKM task is divided into three different stages: planning, task implementation, and result checking. Through tailored training and socialization, this study seeks to empower farmers to optimize their business operations, expand their markets, and contribute more significantly to the local economy. The implementation of community service in the Ayunan Village honey farmer group has had a significant positive impact. Through training in good financial reporting and socialization of SAK-EMKM, it is hoped that farmers will be able to manage business finances more effectively and efficiently. Thus, this study aims to be a model for the development of sustainable and profitable honey farming businesses in other rural areas.
Strengthening Ecotourism to Improve Quality of Life in Ubung Kaja Village through Creativity, Order, and Cultural Values JAYAWARSA, A. A Ketut; SAPUTRA, Komang Adi Kurniawan; NARINDRA, Ngurah Mayun
Community Services: Sustainability Development Vol. 2 No. 1 (2024): Community Services: Sustainability Development (November - February 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v2i1.81

Abstract

This KKN-PPM (Student Community Service) program was conducted in Ubung Kaja Village, North Denpasar District, Denpasar City, from July 22 to August 24, 2024, with the theme "Strengthening Ecotourism to Improve the Quality of Life of the Community." This theme highlights efforts to build a sustainable tourism village through creativity in Ecobricks, English language proficiency, and concrete actions in environmental conservation. The theme integrates these three elements in a complementary way, positively impacting the community and the environment. Ecobricks, as a creative recycling product, can become a symbol of the environmentally-conscious tourism village. They can be used to create unique handicrafts with high commercial value while reducing plastic waste. Proficiency in English is crucial for promoting the tourism village to international tourists. Students, as the future ambassadors of the village, can create promotional materials, such as brochures or videos in English, to attract tourists. Environmental Cleanliness: Cleaning activities are a concrete effort to preserve nature and improve the community's quality of life. A clean environment makes the tourist village more attractive and comfortable for visitors. The overarching theme of this program is "sustainability." Activities such as creating eco-bricks, learning English, and cleaning the environment are concrete efforts to realize a sustainable tourism village. These activities provide not only economic benefits but also social and environmental advantages.
Effectiveness of Accounting Information Systems, Locus of Control and Work Culture on Employee Performance at LPD Kuta KURNIAWAN, I Kadek; NARINDRA, Anak Agung Ngurah Mayun; PUTRA, I Wayan Gede Yogiswara Darma
Journal of Social Sciences and Cultural Study Vol. 1 No. 1 (2023): Journal of Social Sciences and Cultural Study (November - February 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v1i1.42

Abstract

This research aims to test and analyze the influence of Accounting Information System Effectiveness, Locus of Control and Work Culture on Employee Performance. This research was conducted at the LPD in Kuta District with a research sample of 98 respondents taken using a purposive random sampling technique. All data obtained from the questionnaire distribution is suitable for use, then analyzed using multiple linear regression, hypothesis testing (t test and f test). The results of the research show that, (1) The effectiveness of the Accounting Information System has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the effectiveness of the Accounting Information System, the greater the employee performance at the LPD in Kuta District. (2) Locus of Control has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the Locus of Control, the greater the employee performance in motorized vehicles at the LPD in Kuta District. (3) Work Culture has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or improved the work culture, the greater the employee performance at the LPD in Kuta District.
The Influence of SIA, Locus of Control, and Motivation on Employee Performance in Berwi Multi-Business Cooperatives WIDNYANA, I Putu Dodi; KAWISANA, Putu Gede Wisnu Permana; NARINDRA, Anak Agung Ngurah Mayun
Journal of Social Sciences and Cultural Study Vol. 1 No. 1 (2023): Journal of Social Sciences and Cultural Study (November - February 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v1i1.43

Abstract

This research aims to test and analyze the influence of Accounting Information Systems, Locus of Control and Work Motivation on Employee Performance. This research was conducted at the Multi-Business Cooperative in Mengwi District with a research sample of 95 respondents taken using a purposive sampling technique. All data obtained from the questionnaire distribution is suitable for use and is then analyzed using multiple linear regression and hypothesis testing (t-test and f-test). The research results show that the accounting information system positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or improved the accounting information system, the greater the employee performance at the Multi-Business Cooperative in Mengwi District. Locus of control positively affects employee performance in multi-business cooperatives in Mengwi District. It shows that the better or the more locus of control there is, the greater the employee performance in the multi-business cooperative in Mengwi District. Work motivation positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or increased work motivation, the greater the employee performance at the Multi-Enterprise Cooperative in Mengwi District.
Co-Authors Constantia U, Putu Sri Devina Dewa Ayu Santika Devi Gede Deny Larasdiputra I Kadek Katon Palgunadi I Nyoman Sutapa I Putu Gde anggiriawan I Wayan Gde Yogiswara Darma Putra Ida Ayu Agung Idawati Ida Bagus Agung Dharmanegara Jayawarsa, A.A. Ketut Jayawarsa, A.A. Ketut Kadek Rani Nandini Putri Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Kurniawan, I Kadek Ni Komang Ema Berliana Ni Luh Putu Ratna Wahyu Lestari Paramananda, N. PRADNYANATA, I Gede Agus WIDNYANA, I Putu Dodi