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All Journal JUIMA : Jurnal Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Pendidikan dan Pembelajaran Synergy and Society Service Journal Research of Accounting
Tiara Kusuma Dewi
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH FINANCIAL LITERACY DAN FINANCIAL BEHAVIOR TERHADAP MINAT INVESTASI Ni Made Mustini; Tiara Kusuma Dewi; Laras Oktaviani
JUIMA : JURNAL ILMU MANAJEMEN Vol. 14 No. 1 (2024): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of Financial Literacy and Financial Behavior on investment interest. Investing is one way to manage finances. When someone is interested in investing, that person already has sufficient financial knowledge or literacy regarding current economic conditions and is supported by an attitude in managing finances well (Financial Behavior). This research is quantitative research with data collection methods using questionnaires distributed to 101 students of the accounting study program at Triatma Mulya University. This research was assisted by the SPSS 22 statistical tool. The results of this research show that Financial Literacy and Financial Behavior have a significant effect on investment interest and have a contribution of 81.6%, the remaining 18.4% is influenced by other variables not included in this research.
PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2019-2021 Kadek Chindi Febriana Arista; Gde Herry Sugiarto Asana; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.103

Abstract

Manajemen laba dapat digambarkan sebagai salah satu tindakan yang dilakukanoleh manajemen perusahaan untuk memperoleh laba sehingga, mendapatkan informasimengenai keuntungan secara ekonomis yang tidak pernah dialami perusahaan dalamjangka panjang bahkan merugikan perusahaan. Manajemen laba terjadi karena adanyakonflik antara agen sebagai manajer dan pemilik sebagai principle. Dapat diasumsikanbahwa dimungkinkan manajer akan berprilaku oportunistik demi kepentingan pribadidengan melakukan praktik manajemen laba. Manajemen laba dilakukan dengan carameratakan, menaikan, dan menurunkan laba, sehingga laporan keuangan yangsemestinya membantu penggunanya tetapi justru memberikan informasi yang tidaktepat bagi penggunanya. Hal ini mengakibatkan laporan keuangan tidak dapatdiandalkan, karena informasi yang terkandung didalamnya tidak menampilkaninformasi yang seharusnya. Tujuan penelitian ini untuk menguji dan memperoleh buktiempiris pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan TerhadapManajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa EfekIndonesia. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia Tahun 2019-2021. Penelitian ini menggunakan datasekunder. Data dikumpulkan dari Bursa Efek Indonesia dan laporan keuangan tahunan2019-2021. Sampel yang digunakan sebanyak 118 perusahaan melalui metodepurposive sampling. Metode analisis yang digunakan adalah analisis regresi linierberganda. Berdasarkan hasil penelitian disimpulkan bahwa leverage berpengaruhpositif terhadap manajemen laba, profitabilitas berpengaruh positif terhadapmanajemen laba, ukuran perusahaan berpengaruh positif terhadap manajemen laba.
BELANJA MODAL DITINJAU DARI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI BALI TAHUN 2016-2020 Ni Putu Vira Cintya Dewi; Tiara Kusuma Dewi; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.104

Abstract

Local governments utilize their capital expenditure budgets to construct facilities and infrastructure for the development of their respective regions. The distribution of capital expenditure is influenced by various factors, including local original revenue and balancing funds. The objective of this research is to examine the impact of local original income and balancing funds on capital expenditure in the regencies and cities of Bali. The data for this study was collected through the documentation method, gathering, processing, and recording data from secondary sources relevant to the research. The study population comprises the Regency and City Governments of Bali, which consist of eight districts. The results indicate that the profit sharing fund has a positive effect on capital expenditure. It is recommended that local governments in Bali focus on further developing potential sources of regional income to enhance their Regional Original Revenue (PAD). This can be achieved through the intensification of tax collection and the formulation of regional regulations that support economic activities within the regions. The allocation of balancing funds such as General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Special Allocation Fund (DBH) should prioritize areas that directly impact public interests, such as infrastructure and facilities that stimulate economic growth. It is important to avoid diverting the balancing fund and PAD for non-beneficial expenditure allocations. Capital expenditure should be carried out with the aim of providing optimal public services and generating income for the region..
Interactive Teaching Materials Based on Character Education to Improve English Reading Comprehension of Elementary School Students Ni Putu Artila Dewi; Ni Made Dita Sintadewi; Tiara Kusuma Dewi
Jurnal Ilmiah Pendidikan dan Pembelajaran Vol. 8 No. 3 (2024): October
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jipp.v8i3.85834

Abstract

This research is motivated by the low reading comprehension of English among grade IV elementary school students and the need for interactive teaching materials that not only improve academic ability, but also students' character. This study aims to develop and test the effectiveness of interactive teaching materials based on character education to improve students' reading comprehension. The research uses the Research and Development (R&D) method with the research subject of grade IV elementary school students. The instruments used include observation sheets, expert assessments of the content and structure of teaching materials, and questionnaires to get feedback from teachers and students. Data was collected through classroom observations, expert assessments, and interviews. The data was analyzed using descriptive analysis to determine the effectiveness of teaching materials. The results of the study show that interactive teaching materials, consisting of digital games, stories, and quizzes, can significantly improve students' reading comprehension and increase their learning engagement. In addition, the integration of character education in this teaching material promotes positive attitudes and behaviors in students. The implication of this study is that character education-based interactive teaching materials are effective in improving reading skills, and need to be applied to other subjects with continuous teacher training for optimal results.
Relevansi Penerapan ESG Bagi Perusahaan : Systematic Literature Review Dwijayanti, Ni Made Ayu; Robith Hudaya; Tiara Kusuma Dewi; Luh Putu Lusi Setyandarini Surya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2618

Abstract

ESG refers to three central factors of measuring the impact of sustainability and ethics in investment decision making. The three factors are: Environmental, Social and Governance. This study is a literature study with a descriptive qualitative research type with a literature review (library research) that attempts to describe ESG in relation to company value. In this study the author uses written sources, both articles and journals that are relevant to the study in this study. The data collection technique uses the Publish or Perish (PoP) application which searches the Scopus database. In the Vosviewer software, there are 3 visualization displays in bibliometric analysis, namely ESG, Firm Value and ESG Disclosure. This application is used to see the development of research in the field of Environmental Social Governance (ESG) and a literature review to understand how ESG principles are applied to companies. A number of impacts in the implementation of ESG and its influence on company value. The implications of this research are expected to provide input for ESG-Based Policy Development, which can be used by the government to formulate policies that are more responsive to environmental, social, and governance issues. By understanding the importance of ESG, the government can attract more investments that focus on sustainability, which in turn can increase growth. Despite the challenges faced, the implementation of ESG principles in accounting practices also provides a number of benefits for companies.
PENGELOLAAN BANK PLASTIK DALAM UPAYA PENINGKATAN EKONOMI DAN KEBERSIHAN DI DESA WISATA CEPAKA Ni Nyoman Sri Rahayu Trisna Dewi; Tiara Kusuma Dewi
Synergy and Society Service Vol. 1 No. 1 (2021): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.297 KB) | DOI: 10.51713/save.v1i1.40

Abstract

Garbage is a major problem in the community which can cause environmental pollution, the daily life of the village community is more about processing the final waste by burning it at a certain time, therefore with the existence of a waste bank there will be an increase in environmental awareness and perhaps economic awareness. The Garbage Bank is a business entity engaged in inorganic waste management. People can sort and save waste at the Garbage Bank, so that it can generate economic value. The Garbage Bank serves customers in saving waste, but most of the Garbage Bank still uses conventional transaction facilities, which causes the transaction data to be lost, damaged, or inaccurate calculation of transaction data. The Garbage Bank also serves garbage collection to customer locations around the Garbage Bank. This research has the main objective to provide assistance in the making and provision of administrative bookkeeping to the Management of the Cepaka Harum Plastic Bank.
PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM PENGRAJIN ANYAMAN BAMBU Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Tiara Kusuma Dewi
Synergy and Society Service Vol. 2 No. 2 (2022): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v2i2.67

Abstract

Tanggahan Peken is one of the areas in Bangli which famous for its bamboo crafts. Most of the people of Tanggahan Peken have the skills of making bamboo crafts. The partner in this activity is Wulans Bambu which is an economically productive partner. Bamboo craft shows the development of the crafts all the time because these products have a broader function, which is not only used in religious ceremonies but also started to be used for daily utensils. The main problem in this research was the marketing management which still used conventional systems, even though the opportunity for showing their products to outside Bali was very large. The solution offered is to introduce the role of accounting information systems in the form of websites and e-commerce for the partners in terms of marketing and electronic transactions as well as providing assistance on export procedures and export requirements so they could enter foreign markets without going through third parties. The outputs that targeted for this activity is an increase in partner empowerment in terms of increasing partner knowledge, partner success in expanding marketing reach, and increasing partner turnover.
Co-Authors Gde Herry Sugiarto Asana Kadek Chindi Febriana Arista Komang Fridagustina Adnantara Laras Oktaviani Luh Putu Lusi Setyandarini Surya Ni Made Ayu Dwijayanti Ni Made Dita Sintadewi Ni Made Mustini Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Artila Dewi Ni Putu Vira Cintya Dewi Robith Hudaya