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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) JCES (Journal of Character Education Society) Distribusi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JASF (Journal of Accounting and Strategic Finance) Khazanah Sosial Jurnal Penelitian Agama Hindu Kumarottama : Jurnal Pendidikan Anak Usia Dini Padma Sari: Jurnal Ilmu Pendidikan Journal of Management and Digital Business Dharma Sevanam : Jurnal Pengabdian Masyarakat Jurnal Pepadu Guna Sewaka Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Waisya : Jurnal Ekonomi Hindu International Journal of Financial and Investment Studies Jurnal Ilmiah Ekotrans & Erudisi (JIEE) Jurnal Abdimas Independen Manajemen : Jurnal Ekonomi
Sukendri, Nengah
Institut Agama Hindu Negeri Gde Pudja Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK Kendri Nengah Sukendri; Ni Putu Ari Aryawati
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.110

Abstract

This study aims to determine the relationship and influence of profitability variables and capital structure on firm value toward BUMN's bank listed stated-owned enterprises 2014-2018 in Indonesia. The method of determining the sample is pooling data that examines the entire population and found as many as 4 companies using multiple linear regression with SPSS 23.0 analysis technique. Based on the results of the analysis found that profitability has a significant effect on firm value. Capital structure has no significant effect on firm value.
PERPAJAKAN DALAM HINDU nengah sukendri
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.84

Abstract

Penelitian ini bertujuan untuk mengetahui konsep perpajakan menurut ajaran Hindu dan bagaimana pemahaman dan kesadaran masyarakat Hindu tentang pajak. Pendekatan yang digunakan dalam penelitian ini adalah penelitian kualitatif hermeneutik yang terfokus dalam mencari makna dalam hal ini terutama pada perpajakan menurut ajaran Hindu. Data hasil wawancara secara mendalam oleh ahli filsafat, hukum, dan praktisi pajak, menjelaskan bahwa menurut ajaran agama Hindu pajak dipungut oleh negara melalui fiskus (pemungut pajak) dengan besaran 8% sampai dengan 25% berupa PBB, PPn, PPh, dan Bea Meterai. Hal yang penting, pajak dalam ajaran Hindu merupakan sebuah kegiatan yadnya, yaitu kegiatan tulus ikhlas yang ditujukan sebagai bentuk penghormatan dan pengabdian warga masyarakat terhadap negaranya. Beberapa kitab seperti Arthasastra maupun Manawa Dharmasastra secara jelas menyatakan bahwa pajak memang diperkenankan dalam Hindu.
PERBEDAAN PERILAKU BELANJA ANTARA MAHASISWA DAN MAHASISWI DI STAH NEGERI GDE PUDJA MATARAM Nengah Sukendri
Distribusi - Journal of Management and Business Vol. 5 No. 1 (2017): Distribusi, Maret 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v5i1.30

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis perbedaan perilaku belanja antara mahasiswa dan mahasiswi di lingkungan Sekolah Tinggi Agama Hindu Negeri Gde Pudja Mataram. Melalui  penggunaan jenis penelitian komparatif dan alat analisis yang digunakan berupa uji-t 2 sampel independen untuk mengetahui perilaku belanja diantara mahasiswa dan mahasiswi tersebut. Hasil Penelitian Menunjukan bahwa ada perbedaan diantara mahasiswa dan mahasiswi dan perbedaan tersebut menunjukan bahwa mahasiswi memiliki perilaku belanja yang lebih besar dari pada mahasiswa Kata Kunci: Perilaku Belanja, Pengeluaran, Mahasiswa dan Mahasiswi
FAKTOR PEMBENTUK MOTIVASI BELAJAR MAHASISWA DAN PERBEDAANNYA BERDASARKAN GENDER Nengah Sukendri
Distribusi - Journal of Management and Business Vol. 7 No. 2 (2019): Distribusi, September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v7i2.76

Abstract

This study aims to analyze form factor motivation to learn students and the difference by gender in STAHN Gde Pudja Mataram. Kind of research that is used is comparative with quantitative analysis tools of confirmatory factor to find factors that form the motivation to learn a student and t-independent tests to know the difference by gender. student motivationThe research results show that the factors that form the motivation of students for college in stahn gde pudja mataram is motivation intrinsic and extrinsic motivation, and as a whole there has been gender equality for men and women especially in terms point of view both intrinsic and extrinsic Motivation.
LIKUIDITAS DAN PERMODALAN BANK MILIK PEMERINTAH SEBELUM DAN PADA MASA PANDEMI Nengah Sukendri
Distribusi - Journal of Management and Business Vol. 9 No. 1 (2021): Distribusi, March 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v9i1.161

Abstract

This study analyzes state-owned Bank liquidity and capital before and during the Covid-19 pandemic in terms of liquidity and capital. The approach used in this research is comparative quantitative research. The data used are banking financial reports before and during the pandemic with a research focus: Bank Rakyat Indonesia (BRI), Bank Mandiri, Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN). Before the analysis was carrying out, the Research Instrument Prerequisite Test carrying out using Kolmogorov-Smirnov, and the analysis technique in this study was using paired t-test analysis. The results showed a difference before and during the pandemic regarding state-owned bank liquidity and capital adequacy.
STRATEGI KREATIF DOSEN MEMACU PARTISIPASI MAHASISWA DALAM MENGIKUTI PERKULIAHAN Nengah Sukendri; Ni Luh Eka Yuli Anggreni
Padma Sari: Jurnal Ilmu Pendidikan Vol 2 No 01 (2022): Vol 2 No 1 Oktober 2022 Ilmu Pendidikan
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/ps.v2i01.690

Abstract

Learning is one of the manifestations of respect for the teacher of recitation where this is realized by an effort to learn science. The purpose of this study is to find out and describe what obstacles students face in attending lectures and how the lecturer's creative strategies stimulate student participation in attending lectures. The study used a qualitative research methodology studied with Educational theory and Behavioristic theory. The results of the research include: student obstacles in attending lectures, namely: 1) physiological factors from within students, namely because they are sick, unhealthy and have physical disabilities. Psychologically, the most important thing is study habits, lack of confidence and difficulty in managing time. 2) external factors, namely the lack of facilities in learning, motivation, economy, lack of socialization so that it is difficult to make friends or adapt both to lecturers and to learning that is followed during lectures. The lecturer's creative strategy stimulates student participation in attending lectures, including: 1). punctuality, firmness and mutual agreement between lecturers and students both for arrival hours, lectures and also agreements in collecting assignments. 2). submission of lecture contracts, so that there are no protests from students, no students repeating courses, 3). learning methods, and periodically changing learning media, 4). hold quizzes, exercises or impromptu games. 5). reminding students the importance of participating in lectures and doing coursework. ask for explanations and what obstacles students experience during the lecture, not demeaning students' abilities or looking down on student behavior.
SOLUSI SAAT PANDEMI DESA SURANADI SEBAGAI SALAH SATU DESTINASI TERTUA DI PULAU LOMBOK Jurnal Pepadu; I Nyoman Nugraha Ardana Putra; Hadi Mahmudi; Sujadi Sujadi; I Dewa Gede Bisma; Nengah Sukendri; Ni Putu Ary Aryawati
Jurnal Pepadu Vol 3 No 1 (2022): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v3i1.2303

Abstract

Desa Suranadi saat ini telah ditetapkan menjadi desa wisata dan memang sudah semenjak lama menjadi destinasi wisata unggulan bagi Kabupaten Lombok Barat. Kawasan ini merupakan daerah yang memiliki udara yang masih bersih dan memiliki banyak sumber air (mata air) serta hutan lindung yang masih terpelihara dengan asri sampai dengan saat ini. Kekayaan alam yang dimiliki oleh Desa Suranadi tersebut juga lebih menarik lagi dengan jajanan masyarakat setempat yang memiliki ciri khas sebagai wisata kuliner yaitu sate bulayak. Sate ini sudah banyak diketahui dan sangat digemari oleh para wisatawan lokal maupun wisatawan nusantara yang berkunjung ke Pulau Lombok. Saat terjadi pandemi COVID-19, tidak menyurutkan niat para wisatawan untuk berkunjung ke wilayah tersebut . Tentu hal tersebut menjadi masalah dan sekaligus berkah bagi pelaku jasa wisata di Suranadi. Perlu kiranya untuk membuat konsep pariwisata dengan menjaga protocol kesehatan serta memberi rasa aman kepada para pengunjung untuk dapat menikmati Desa Suranadi di saat pandemi. Solusi yang ditawarkan berdasar permasalahan tersebut adalah melakukan studi tentang konsep desa wisata di era pandemi dan menentukan strategi pengembangan desa wisata yang mengedapankan protokol kesehatan. Upaya melakukan tersebut maka dilakukan kegiatan metode survey dan FGD untuk mempertajam strategi yang akan dipilih. Selain itu dilakukan sosialisasi hasil studi dalam bentuk penyerahan berkas hasil studi kepada aparat desa. Hasil menunjukan bahwa pelu penataan Destinasi Wisata dan Paket Wisata dengan mulai menjalankan protocol Kesehatan serta meningkatkan kewaspadaan saat Pandemi.
Kemampulabaan PT. BPD Bali Pada Masa Pandemi Covid-19 Nengah Sukendri; Ni Putu Ari Aryawati
Guna Sewaka Vol 1 No 1 (2022)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.017 KB) | DOI: 10.53977/jgs.v1i1.432

Abstract

This analysis aims to analyze the profitability of PT. BPD Bali during the Covid-19 Pandemic. This analysis uses a different test of quantitative research. The data source uses the financial statements of the PT. BPD Bali bank before and also data during the pandemic. Different test paired sample t test is used in this study using SPSS software tools. The results of the analysis explain that there is no difference before and during the COVID-19 pandemic in terms of the profitability of PT. BPD Bali. This means that the condition of profitability of PT. BPD Bali is classified as a healthy bank, judging by the analysis of the ROA ratio before and during the Covid-19 pandemic, where the ROA ability which was previously able to earn high profits experienced a not too large decrease so that sufficient profit could occur. higher than the assets it owns.
DANA PUNIA SEBAGAI SUMBANGAN KEAGAMAAN UMAT HINDU LOMBOK DARI SISI AKUNTANSI Ni Putu Ari Aryawati; Nengah Sukendri
Guna Sewaka Vol 1 No 1 (2022)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.538 KB) | DOI: 10.53977/jgs.v1i1.437

Abstract

Punia “donation” fund is a religious contribution of Hindus people which must be done sincerely. Accountability push the management for make the punia funds be accountable and transparent. This study aims to interpret the perspective of the Hindu community in Lombok related to the concept of punia “donation” funds. Based on the philosophy of tat twam asi. This study uses an in-depth interview approach with an interpretive paradigm. The results of this study there is a positive relationship related to community behavior in implementing the punia “donation” fund with the philosophy of tat twan asi adopted by Hindus. The financial report for pura could be accountable and transparent. The implication of this research are the accounting of management punia “donation” funds is more complex
DETERMINAN STRUKTUR MODAL YANG OPTIMUM Nengah Sukendri; I Gede Bayu Wijaya; I Made Arya Adi Thanaya
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.942

Abstract

Companies in their management require capital as financing thatcan affect business sustainability. For this reason, consideration isneeded in choosing the source of capital funds. The purpose of thisstudy is to describe the determinants of optimal capital structure.Funding and fulfilling investment needs can be done from internalsources and external sources so that funding and equity decisionswithin a company are influenced by internal and external factorswithin the company's environment. The optimal proportion andbalance between the two sources of funds, both sources of owncapital funds and sources of foreign capital funds, is expected toprovide an optimum capital structure for the company. Thedecision to finance with debt can be made as needed by consideringthe risks.
Co-Authors Andari, Ida Ayu Made Yuni Andriyansah . Ardana Putra, I Nyoman Nugraha Arini , Ni Made Astuti, Ketut B. Busaini, B. bayu wijaya, I gede Bradah, Bombang Sewu Ramon Dana, Kadek Prayoga Merta dwi ayu lestari, dwi ayu Febriarmini, Ni Ketut Tri Geraldina , Ira Hadi Mahmudi Hery Susanto I Dewa Gde Bisma I Dewa Gede Bisma I Gede Bayu Wijaya I Ketut Putu Suardana I Komang Widya Purnama Yasa I Made Arya Adi Thanaya I Made Ngurah Oka Mahardika I Nyoman Nugraha Ardana Putra Ida Bagus Alit Arta Wiguna Istri Anom, Anak Agung Jurnal Pepadu Kade Suparta, Ida Made Sudarma Muktiyanto, Ali Ni Luh Eka Yuli Anggreni Ni Putu Ari Aryawati Ni Putu Ari Aryawati Ni Putu Ary Aryawati Nyoman Sutrian, Ida Ayu Pancawati, Ni Luh Putu Anom Putri, Ni Putu Witari Rani Putri Mahendri, Ni Ketut Ratna Dewi, Ida Ayu Putri Reditiasari, Nyoman Safitri, Julia Somiartha, Putu Sujadi Sujadi Sujadi Sujadi Suli Asmara Yanti, Ni Nyoman Tamara, Ni Wayan Kartika Khaecylia Wibawa, I Gede Jaya Satria Widari, Ni Nyoman Satya Widowati Hermajiwandini, Chandra Murti Dewi Wiguna, Ida Bagus Alit Yanti, Ni Nengah Meistri Yudhiarsana , I Made Agus