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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PERGURUAN TINGGI DAN IMPLIKASINYA PADA INTAKE PERGURUAN TINGGI SWASTA DI BALI
Ardianti, Putu Novia Hapsari;
Dewi, Ni Luh Putu Sandrya
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
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The concept of implementation of Corporate Social Responsibility (CSR) has been applied to the company, although actually every organization, not to mention the college must have social responsibility to the community and environment. For college, the form of social responsibility is formally implicit in Tridharma Perguruan Tinggi in the community. Implementation of wide social responsibility of universities covering the environment, society, business / industry, local government. The main problem in this research is: whether the implementation of CSR affect the Intake of Private Higher Education in Bali. Population in this research is university private that exist in Bali which amounted to 3 universities spread in Denpasar, Badung, and Tabanan. Analysis technique used is logistic regression. Based on the results of the analysis shows that CSR has a positive effect on the Intake of Higher Education. This means that the activity of CSR of Higher Education becomes a separate consideration by the community in choosing a university. The higher the intensity of CSR conducted by universities, the public views that universities have awareness of the community in implementing science and technology so that people will choose the college.
MINAT BERWIRAUSAHA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
Widhiastuti, Ni Luh Putu;
Dewi, Ni Luh Putu Sandrya
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v10i2.1346
Entrepreneurial interest is the desire, self-confidence and stability of an individual in facing all the possibilities that occur with full confidence to create jobs for him self and others. Entrepreneurial interest needs to be increased considering unemployment is an old problem that must be built. The research objective was to determine the effect of entrepreneurial learning, entrepreneurial motivation, personality, family and social environment on interest in entrepreneurship. The method of determining the sample used is the Slovin method. Sample of students of the Accounting Study Program, Faculty of Economics and Business, Mahasaraswati Denpasar University class of 2017 and 2018 with the data analysis technique used in this study is multiple linear regression analysis. The results showed that entrepreneurial learning, motivation, family environment and social environment had a positive effect on interest in entrepreneurship, while the influence had a negative effect on interest in entrepreneurship.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PERGURUAN TINGGI DAN IMPLIKASINYA PADA INTAKE PERGURUAN TINGGI SWASTA DI BALI
Putu Novia Hapsari Ardianti;
Ni Luh Putu Sandrya Dewi
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v8i2.108
The concept of implementation of Corporate Social Responsibility (CSR) has been applied to the company, although actually every organization, not to mention the college must have social responsibility to the community and environment. For college, the form of social responsibility is formally implicit in Tridharma Perguruan Tinggi in the community. Implementation of wide social responsibility of universities covering the environment, society, business / industry, local government. The main problem in this research is: whether the implementation of CSR affect the Intake of Private Higher Education in Bali. Population in this research is university private that exist in Bali which amounted to 3 universities spread in Denpasar, Badung, and Tabanan. Analysis technique used is logistic regression. Based on the results of the analysis shows that CSR has a positive effect on the Intake of Higher Education. This means that the activity of CSR of Higher Education becomes a separate consideration by the community in choosing a university. The higher the intensity of CSR conducted by universities, the public views that universities have awareness of the community in implementing science and technology so that people will choose the college.
MINAT BERWIRAUSAHA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
Ni Luh Putu Widhiastuti;
Ni Luh Putu Sandrya Dewi
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v10i2.1346
Entrepreneurial interest is the desire, self-confidence and stability of an individual in facing all the possibilities that occur with full confidence to create jobs for him self and others. Entrepreneurial interest needs to be increased considering unemployment is an old problem that must be built. The research objective was to determine the effect of entrepreneurial learning, entrepreneurial motivation, personality, family and social environment on interest in entrepreneurship. The method of determining the sample used is the Slovin method. Sample of students of the Accounting Study Program, Faculty of Economics and Business, Mahasaraswati Denpasar University class of 2017 and 2018 with the data analysis technique used in this study is multiple linear regression analysis. The results showed that entrepreneurial learning, motivation, family environment and social environment had a positive effect on interest in entrepreneurship, while the influence had a negative effect on interest in entrepreneurship.
Aspek-Aspek Yang Mengindikasikan Terjadinya Manajemen Laba
Ni Luh Putu Sandrya Dewi;
Ni Putu Dewi Antari
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v12i1.3233
Earnings management is the act of managers choosing accounting policies to achieve certain goals, and the accounting policy in question of accrualism in the preparation of financial statements. How profitability, leverage, financial difficulties and information asymmetry can affect the earnings management of issuers in the banking sector in the 2017-2020 observation year. The sample obtained by the purposive sampling method is 10 companies (40 samples) after 4 years of follow-up, because the other 36 companies' financial statements are inaccessible and do not have receivable data. The analytical method used is multiple linear regression analysis. It is known that all the factors have a positive effect on earnings management.
Factors Affecting the Capital Expenditures in Bali Province
Ni Luh Putu Sandrya Dewi;
Ni Luh Gede Mahayu Dicriyani
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR
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DOI: 10.33005/jasf.v1i02.30
Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this researce is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.
ANALISIS PENGARUH ANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN EMPAT VARIABEL MODERASI (STUDI KASUS PADA SKPD KABUPATEN BADUNG, BALI)
Ni Luh Putu Sandrya Dewi;
Gerianta Wirawan Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.01.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Penelitian ini membahas tentang pengaruh anggaran partisipatif pada budgetary slack denganempat variabel moderasi, yaitu asimetri informasi, komitmen organisasi, budaya organisasi dankapasitas individu. Responden dipilih dengan cara proportionate random sampling. Datadikumpulkan melalui metode survei berupa kuesioner dan indepth interview, serta dianalisisdengan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa anggaran partisipasiberpengaruh positif pada budgetary slack. Bahkan, asimetri informasi memperkuat pengaruhtersebut. Sebaliknya, komitmen organisasi dan budaya organisasi memperlemah hubungan antaraanggaran partisipatif dengan budgetary slack. Selain itu, tinggi atau rendahnya kapasitas individutidak mampu memoderasi hubungan tersebut.
Pengelolaan Dana Untuk Kegiatan Marketing Pada Perusahaan Dhepaner dan Upaya Uenanggulangan Dampak Sosial dan Ekonomi Akibat Covid-19
Ni Luh Putu Sandrya Dewi;
Ni Putu Ayu Mirah Mariati;
Ni Made Novita Artha
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022)
Publisher : Universitas Pendidikan Nasional
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DOI: 10.38043/parta.v3i1.3536
Dampak ekonomi yang terjadi pada beberapa perusahaan, salah satunya Perusahaan Dhepaner menyebabkan terjadinya penurunan penjualan. Tentu ini menjadi permasalahan bagi keuangan perusahaan. Berdasarkan hasil observasi di Perusahaan Dhepaner ditemukan sistem pengelolaan dana kas kecil di perusahaan Dhepaner kurang tertata dengan baik sehingga marketing perusahaan terhambat karena faktor kas kecil yang digunakan untuk marketing perusahaan habis. Selain itu, dana yang diperlukan untuk operasional menjadi tolak ukur utama dalam menjalankan operasional perusahaan untuk ketepatan waktu dalam penyelesaian target yang ditentukan dan akan dipertanggung jawabkan kepada pimpinan. Melihat kondisi tersebut, pengabdian kepada masyarakat Universitas Mahasaraswati Denpasar hadir membawa misi untuk membantu perusahaan agar pengelolaan terhadap dana kas kecil tertata dengan baik dan efisien. Metode yang digunakan adalah Community development practice oleh Vincent II, J. W. (Jack) (2009). Hasil pengabdian ini dirasakan sungguh memberikan kemudahan dalam kegiatan pengelolaan keuangan bagi perusahaan khususnya petty cash.
PENDAPATAN PEDAGANG PASAR SENI GUWANG: KAJIAN BERDASARKAN FAKTOR INTERNAL DAN EKSTERNAL
Ida Ayu Nyoman Yuliastuti;
Ni Luh Putu Sandrya Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press
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DOI: 10.32795/widyaakuntansi.v1i2.379
One of the famous art markets in Gianyar Regency is the Guwang Art Market. Along with the development of globalization and competition in the economy, the economic potential of the Guwang Art Market has gradually experienced sluggishness. The Gianyar Regency Government as the manager of the Guwang Art Market and the Guwang Art Market traders must pay attention to internal and external factors that can increase tourist visits to the Guwang Art Market. This study aims to conduct a more in-depth analysis of internal and external factors that can affect the income of the Guwang Art Market traders.The sample in this study consisted of 84 traders from 540 traders in the Guwang Sukawati Art Market, Gianyar Regency. Secondary data was obtained from the Guwang Art Market Administration Office and the primary data was obtained by distributing questionnaires to the Guwang Art Market traders. The analysis technique used is multiple linear regression analysis techniques.
ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG DAN PENERAPAN AKUNTANSI PADA PT. INDAHWATI SARI
Luh Gede Kusuma Dewi;
Ni Luh Putu Sandrya Dewi;
Putu Ayu Kris Diantari Putri
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press
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DOI: 10.32795/widyaakuntansi.v2i1.538
Problems that often occur in companies is that inventory management must be optimal. Inventory is a very large company asset. So, control and application is very important. Therefore, internal control system must be implemented and carried out properly and effectively in order to avoid such mistakes or fraud. The purpose of this study was to determine the internal control of merchandise inventory and the application of its accounting at PT. Indahwati Sari. The method used is perpetual recording system. The valuation method used is FIFO, and Financial Accounting Standards (PSAK) NO.14 regarding inventory. The results are inventory internal control system at PT. Indahwati Sari is running quite effectively.