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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) JASF (Journal of Accounting and Strategic Finance) Widya Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Parta: Jurnal Pengabdian Kepada Masyarakat Journal Research of Accounting Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Emasains : Jurnal Edukasi Matematika dan Sains Journal of Sustainable Business and Management International Journal of Accounting & Finance in Asia Pasific ASERSI : Jurnal Akuntansi Terapan dan Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Dharma Jnana Jurnal Abdi Dharma Masyarakat Jurnal Pengabdian Kepada Masyarakat Widya Mahadi International Journal of Application on Economics and Business Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi SENEMA

Ni Luh Putu Sandrya Dewi

Universitas Mahasaraswati Denpasar

Author-ID : 791899

Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Upaya Peningkatan Penjualan Unit Saat Pandemi Covid 19 Pada PT Mega Tiara Sinar Abadi Cabang Gunung Agung Ni Luh Putu Sandrya Dewi; Luh Gede Kusuma Dewi; Cokorda Istri Wulan Cintya Dewi
Jurnal AKSES Vol 14 No 1 (2022): Jurnal Akses Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Pandemi Covid-19 berdampak pada daya beli masyarakat sehingga mempengaruhi penjualan skuter Piaggio dan Vespa. Hal ini juga terjadi di pada PT. Mega Tiara Sinar Abadi Cabang Gunung Agung yang dalam kurun waktu 1 tahun terakhir penjualan vespa di PT. Mega Tiara Sinar Abadi Cabang Gunung Agung mengalami penurunan penjualan. Sehingga diharapkan karyawan pada PT. Mega Tiara Sinar Abadi Cabang Gunung Agung dapat meningkatkan penjualan di masa pandemi Covid-19 ini dengan menerapkan strategi-strategi. Hasil yang dicapai dalam program ini adalah : 1). Sosialisasi terhadap bagian penjualan tentang strategi promosi penjualan melalui sosial media dan pendekatan dengan konsumen secara langsung atau melalui telepon. 2). Melakukan pelaksanaan kegiatan terkait implementasi dari strategi-strategi promosi penjualan yang sudah disepakati pada sosialisasi. 3). Melakukan pengontrolan dan pendampingan terhadap pelaksanaan kegiatan tersebut. Kata kunci : Covid-19, Peningkatan, Penjualan, Unit

Factors Affecting Profit Management In Manufacturing Companies Listed On The Indonesia Stock Exchange Year 2018 – 2020 Ni Luh Gde Novitasari; Ni Luh Putu Sandrya Dewi; Komang Suarjana
JUSTBEST: Journal of Sustainable Business and Management Vol. 2 No. 2 (2022): JUSTBEST: Journal of Sustainable Business and Management
Publisher : Global Researcher Network

The company performs earnings management to intervene in the process of preparing financial statements. Investors' view of a company is influenced by company size, managerial ownership, institutional ownership, profitability, and leverage. The aim is to examine the effect of firm size, managerial ownership, institutional ownership, profitability, and leverage on the earnings management of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample is 42 companies with purposive sampling method and using multiple regression analysis technique. The results of this study indicate that firm size has a negative effect on earnings management. Profitability has a positive effect on earnings management. Meanwhile, managerial ownership, institutional ownership, and leverage have no effect on earnings management.

The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.

IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA DENPASAR Ni Luh Putu Sandrya Dewi; Ida Ayu Nyoman Yuliastuti
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 9 No 1 (2019): Vol IX No 1 Nov 2019
Publisher : Universitas Kristen Wira Wacana Sumba

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The financial statements of local governments can meet qualitative criteria, including: understandable, relevant, reliable, and comparable, regardless of the influence of the application of adequate local government financial accounting systems. So, it is important that this research is conducted to analyze the implementation of the financial accounting system for the management of financial statements. This research has conducted a survey in the form of a questionnaire to 47 respondents who were employees of the Regional Financial and Asset Management Agency of the City of Denpasar. The results of this study indicate that the financial accounting system and local government financial reports in the Regional Financial and Asset Management Agency of the City of Denpasar are in good category. The application of local government financial accounting systems has a correlation with the management of financial statements. All human resources in the Regional Financial and Asset Management Agency of the City of Denpasar should understand the application of the regional government financial accounting system, so that quality financial statements can be realized and meet the common goals.

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

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.

PENGARUH RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH AUDIT DELAY Luh Gede Kusuma Dewi; Ni Luh Putu Sandrya Dewi; Nyoman Trisna Herawati
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.24-34

This research aims to identify the effect of profitability ratio (Return on Assets-ROA) and solvency ratio (Debt to Equity Ratio-DER) on the value of a company, and to identify audit delay expertise in moderating the effect of ROA and DER on firm value. The population in this research is a variety of industries listed on the IDX in 2015-2019 totaling 44 listed on the IDX in 2015-2019. The data sampling used is a purposive side method. The dependent variable of this research is the value of the company as measured by Tobins'q. The independent variables of this research are return on assets and debt to equity ratio. The moderating variable for this research is audit delay. The research results show (a) ROA does not affect firm value, (b) DER affects firm value, (c) Audit delay strengthens ROA's effect on firm value, and (d) Audit delay weakens DER's effect on firm value.

PENGELOLAAN PENGELUARAN KAS OPERASIONAL PERUSAHAAN PT. CITRA WARNA JAYA ABADI PADA MASA PANDEMI COVID 19 Ni Luh Putu Sandrya Dewi; Ni Putu Ayu Mirah Mariati; I Wayan Sudiarsa; Ni Putu Sri Dewi Eka Pujiani
Jurnal Pengabdian Kepada Masyarakat Widya Mahadi Vol. 2 No. 1 (2021): Desember 2021
Publisher : LPPM Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.514 KB)

Petty cash or commonly referred to as petty cash is a number of funds that are specifically designated as expenses that are relatively small in number and nature. Petty cash is usually used to finance the company's operations or other matters related to the activities carried out by the company. The establishment of a petty cash fund is part of the company's internal control principles. To establish a petty cash fund, a good arrangement in petty cash management is needed, one of which is by making a petty cash fund application form and proof of receipt of petty cash funds. This form is submitted if the petty cash balance is running low or even the balance has run out. The main purpose of using the petty cash fund application form and the petty cash fund receipt form is to carry out internal control over the company's cash. Based on the results of observations at PT. Citra Warna Jaya Abadi found a petty cash fund management system in the company PT. The image of Warna Jaya Abadi is not well organized so that the company's operations are hampered because the petty cash factor used for company operations runs out. In addition, the funds needed for operations are the main benchmark in carrying out company operations for punctuality in completing the specified targets and will be accountable to the leadership. Seeing these conditions, community service at Mahasaraswati Denpasar University is here with a mission to help companies so that the management of petty cash funds is well organized and efficient.

Faktor-Faktor yang Berpengaruh Terhadap Tax Avoidance pada Perusahaan Manufaktur Tahun 2019 - 2021 Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari; Muhammad Devin Ardiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.67-81

Over the past five years, the percentage of tax revenue has fluctuated, starting in 2017 by 89.40%, increasing in 2018 to 92.41% and then decreasing to 84.44% in 2019 and in the last two years it has increased to 89.25% and 100, 18%, so it can be said that the realization of tax revenue has not been maximized. Paying taxes is a burden, so many companies choose to manipulate their taxes by carrying out tax avoidance. Tax avoidance is a practice of legal tax avoidance by exploiting loopholes in tax regulations. This study aims to examine the effect of the proportion of independent commissioners, audit committees, institutional ownership, sales growth and liquidity on tax avoidance in manufacturing companies from 2019 to 2021. The population in this study totaled 193 manufacturing companies listed on the Indonesia Stock Exchange (IDX). ) years 2019 – 2021. The sample in this study was 73 companies which were determined based on a purposive sampling technique. The analysis technique used in this study uses multiple linear analysis. The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax avoidance while institutional ownership, sales growth and liquidity had no effect on tax avoidance. Future research is expected to use other variables because in this study there are 3 variables that have no effect.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI BARANG KONSUMSI Ni Luh Gde Novitasari; Ni Luh Putu Sandrya Dewi; I Wayan Udi Prayoga
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.78

This study aims to determine and test the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER) and Dividend Yield (DY) on stock returns in manufacturing sector companies consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 63 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The analytical technique used in this research is multiple linear regression analysis. Based on the results of the study, it shows that Price Earning Ratio (PER) and Dividend Yield (DY) have a positive effect on stock returns, Debt to Equity Ratio (DER) has an effect negatively on stock returns, Earning Per Share (EPS) and Price to Book Value (PBV) have no effect on stock returns.

Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3975

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.

Co-Authors Adek Ayu Susatari Milenia Cokorda Istri Wulan Cintya Dewi DANIYANTI, Ni Made Windi Egi Dewa Putu Gede Angga Dinata Dewi, Cokorda Istri Wulan Cintya Dewi, Luh Gde Kusuma Dwi Tarisa Oktaviani Ferdinand Raygel Gd Agus Wiguna Adi Putra Gerianta Wirawan Yasa I Wayan Sudiarsa I WAYAN SUDIARSA I Wayan Udi Prayoga Ida Ayu Nyoman Yuliastuti Komang Suarjana Luh Gde Kusuma Dewi Luh Gede Kusuma Dewi Luh Gede Kusuma Dewi Luh Pande Eka Setiawati Muhammad Devin Ardiansyah Ni Kadek Siska Trisnawati Ni Komang Sindy Puspita Dewi Ni Luh Devi Tristalina Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Mahayu Dicriyani Ni Luh Merdani Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Novita Artha Ni Made Wanda Diajeng Sujana Ni Putu Ayu Mirah Mariati NI PUTU AYU MIRAH MARIATI Ni Putu Dewi Antari Ni Putu Mesia Wandari Ni Putu Sri Dewi Eka Pujiani Ni Putu Yuria Mendra Ni Putu Yuria Mendra Nyoman Trisna Herawati Putu Ayu Kris Diantari Putri Putu Cita Ayu Putu Diah Kumalasari Putu Eka Lestari Putu Novia Hapsari Ardianti Swari, Ni Kadek Chintya Widya Widiasa, Kadek Agus Putra

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