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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING International Journal of Accounting & Finance in Asia Pasific CONSEN: Indonesian Journal of Community Services and Engagement
Dewi, Ni Nyoman Santi
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Physics Social Sciences Other

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The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs) Kepramareni, Putu; Dewi, Ni Nyoman Santi; Yuliastuti, Ida Ayu Nyoman; Simanjuntak, Yolanda Patrician
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3604

Abstract

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs.
Strengthening Traditional Village Regulations for Anticipating Non-Performing Loans at Village Credit Institutions : Penguatan Aturan Desa Adat untuk Mengantisipasi Kredit Bermasalah di Lembaga Perkreditan Desa Dewi, Ni Nyoman Santi; Antari, Ni Komang Rahayu; Sudiana, Anak Agung Ketut; Putra, I Putu Mega Juli Semara; Rustiarini, Ni Wayan
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 4 No. 2 (2024): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v4i2.1572

Abstract

LPD merupakan lembaga keuangan mikro yang didirikan untuk membantu perekonomian masyarakat di desa adat. Namun salah satu permasalahan yang sering dihadapi dalam pengelolaan LPD adalah kredit bermasalah. Kondisi ini tidak lepas dari lemahnya aturan atau keputusan rapat adat desa (pararem), sehingga tidak bisa memberikan sanksi sosial kepada warga desa yang tidak memenuhi kewajibannya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat peran pararem Desa Adat Kukuh khususnya untuk mengantisipasi pembayaran kredit bermasalah di LPD. Selain itu kegiatan ini bertujuan untuk meningkatkan pengetahuan dan pemahaman perangkat desa, perangkat desa, dan pengelola LPD mengenai peran pararem sebagai instrumen hukum adat bagi warga desa yang mengabaikan kewajiban pembayaran kredit. Metode pelaksanaan kegiatan adalah penyuluhan dan pendampingan. Materi penyuluhan terkait penguatan peraturan adat desa untuk mengantisipasi kredit bermasalah, sedangkan kegiatan pendampingan dilakukan untuk mengevaluasi penanganan kredit bermasalah. Kegiatan tersebut dihadiri oleh perangkat Desa Kukuh, perangkat Desa Adat (prajuru adat), dan pengelola LPD Desa Adat Kukuh. Pelaksanaan kegiatan pengabdian telah berjalan dengan baik. Seluruh peserta antusias mengikuti kegiatan sosialisasi dan aktif mengikuti proses diskusi dan tanya jawab.
SUSTAINABILITY REPORTING AND FIRM VALUE: SYSTEMATIC LITERATURE REVIEW Dewi, Ni Nyoman Santi; Rustiarini, Ni Wayan
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4509

Abstract

Sustainability reporting disclosure is a clear indication that a company is striving to meet the needs of stakeholders to enhance firm value. This study is dedicated to mapping the research on the pivotal role of sustainability disclosure in bolstering firm value in Indonesia. The research method employed is a systematic literature review (SLR), utilizing 29 articles from the period 2014-2024. The results reveal a spectrum of relationships between sustainability reporting and firm value. On one end, companies are driven by various motivations to boost investor confidence and firm value, necessitating a balance between economic, social, and environmental performance. On the other end, some companies are hesitant to publish sustainability reports, while others fail to adhere to the standards set by GRI, leading to inconsistent disclosures that do not add value to the company's worth.
Co-Authors A. A. Ketut Sudiana Antari, Ni Komang Rahayu Ida Ayu Nyoman Yuliastuti Ni Wayan Rustiarini Putra, I Putu Mega Juli Semara Putu Kepramareni Simanjuntak, Yolanda Patrician