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All Journal Jurnal Reviu Akuntansi dan Keuangan PIRAMIDA JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Infestasi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Mantik Accounting Global Journal TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal Akuntansi dan Keuangan Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Paulus Journal of Accounting (PJA) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal on Social Science, Economics and Art Jurnal Ekonomi Balance : Jurnal Akuntansi dan Manajemen Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Media Riset Akuntansi Auditing & Informasi Jurnal Abdi Dharma Masyarakat Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal EJOIN : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Innovative: Journal Of Social Science Research SENEMA
Anak Agung Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
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MENGEMBANGKAN STRATEGI DIGITAL MARKETING MELALUI PLATFORM SOCIAL MEDIA (TIKTOK) Susandya, Anak Agung Putu Gede Bagus Arie; Mahendra, Gede Septiadi Puja
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i5.2734

Abstract

Di era digitalisasi kita dituntut untuk melakukan aktivitas perusahaan dengan memanfaatkan teknologi yang ada.  setiap perusahaan tidak akan terlepas dari pemasaran untuk memasarkan produknya, salah satu cara yang dapat dilakukan adalah dengan menerapkan digital marketing. Naval Cargo bergerak dibidang freight forwading dan relocation, dan saat ini masih menerapkan sistem pemasaran konvensional. Kegiatan pengambdian masyarakat ini dimaksudkan untuk membantu pengembangan strategi digital marketing m platform social media (TikTok) agar pemasaran lebih efisien serta meningkatkan awareness dan sales perusahaan. Dengan melakukan marketing melalui platform social media (TikTok), perusahaan dapat menghasilkan awareness dan penjualan sesuai target perusahaan
PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Susandya, Anak Agung Putu Gede Bagus Arie; I Ketut Sunarwijaya
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan good corporate governance terhadap aktivitas penghidnarang pajak. Populasi pada penelitian ini adalah perusahaan perusahaan manufaktur subsektor food and baverages yang terdaftar di BEI tahun 2021-2023, dengan jumlah sampel sebanyak 54 sampel. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan komite audit berpengaruh negatif terhadap penghindaran pajak. Dewan komisaris independen, kepemilikan instutusional dan kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak pada perusahaan manufaktur subsektor food and baverages yang terdaftar di Bursa Efek Indonesia.
The Effect Of Good Corporate Governance, Company Size, And Leverage On The Integrity Of Financial Statements Susandya, Anak Agung Putu Gede Bagus Arie; Suryandari, Ni Nyoman Ayu
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 3 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i3.41

Abstract

The Integrity of financial reports is defined as the extent to which the financial statements presented show true and honest information. Two things become the primary qualities in financial reports, namely relevance, and reliability. This study aims to empirically determine the role of good corporate governance and financial performance on the Integrity of financial statements. The variables used in corporate governance are institutional ownership, managerial ownership, and independent commissioners. Financial performance using company size and leverage. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2018-2021. The samples in this study were 16 property and real estate companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results of this study indicate that institutional ownership, managerial ownership, and firm size harm the Integrity of financial statements. The amount of institutional and managerial ownership does not make financial reports more relevant and reliable. The presence of an independent commissioner positively affects the Integrity of financial reports, and it can be considered as overseeing the process of making financial reports. While leverage does not affect the Integrity of financial statements, the low level of corporate debt cannot guarantee that financial statements are presented with high Integrity. Future research can develop this research by observing the effectiveness of the company's internal audit team. The internal audit team has an important role in the Integrity of the entity's financial statements.
Karakteristik Perbankan dan Nilai Perusahaan: Analisis pada Emiten di Bursa Efek Indonesia Susandya, Anak Agung Putu Gede Bagus Arie; Sunarwijaya, I Ketut
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1117

Abstract

Penelitian ini menganalisis faktor internal bank terhadap nilai perusahaan pada emiten perbankan di Bursa Efek Indonesia periode 2021–2023. Enam variabel independen yang diuji meliputi kecukupan modal (KM), umur perusahaan (UMP), ukuran perusahaan (UP), keputusan investasi (KI), pertumbuhan perusahaan (PP), dan kebijakan hutang (KH), sedangkan nilai perusahaan diukur dengan Tobin’s Q. Sampel ditentukan secara purposive terhadap 45 bank sehingga diperoleh 135 observasi. Data sekunder dari laporan tahunan diolah menggunakan regresi linier berganda, didahului uji asumsi klasik (normalitas, multikolinearitas, autokorelasi, heteroskedastisitas). Hasil menunjukkan rasio kecukupan modal dan pertumbuhan perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan umur perusahaan, keputusan investasi, dan kebijakan utang tidak berpengaruh terhadap nilai perusahaan. Temuan ini menegaskan relevansi teori sinyal: permodalan yang kuat dan kapasitas bertumbuh menjadi sinyal kredibel bagi investor, sementara usia, skala aset, kebijakan hutang, dan keputusan investasi belum terbukti memengaruhi valuasi pada horizon pengamatan. Implikasi manajerial menekankan prioritas penguatan permodalan, strategi pertumbuhan berkualitas, serta transparansi kinerja dan manajemen risiko. Penelitian lanjutan disarankan memasukkan indikator profitabilitas dan risiko perusahaan serta faktor makroekonomi guna meningkatkan tingkat akurasi model. This study analyzes internal bank factors affecting firm value among banking issuers listed on the Indonesia Stock Exchange for the 2021–2023 period. Six independent variables are examined—capital adequacy (KM), firm age (UMP), firm size (UP), investment decisions (KI), firm growth (PP), and debt policy (KH)—while firm value is measured using Tobin’s Q. The sample was determined purposively to include 45 banks, yielding 135 observations. Secondary data from annual reports were processed using multiple linear regression, preceded by classical assumption tests (normality, multicollinearity, autocorrelation, heteroskedasticity). The results show that the capital adequacy ratio and firm growth have a positive effect on firm value, whereas firm age, investment decisions, and debt policy do not affect firm value. These findings affirm the relevance of signaling theory: strong capitalization and growth capacity provide credible signals to investors, while age, asset scale, debt policy, and investment decisions have not been proven to influence valuation within the observation horizon. Managerial implications emphasize prioritizing capital strengthening, strategies for quality growth, and transparency in performance and risk management. Future research is advised to include risk indicators as well as macroeconomic factors to improve the model’s accuracy.
Does the financial distress matters on manufacturing firms? Susandya, Anak Agung Putu Gede Bagus Arie; Putra, Gde Bagus Brahma
International Journal on Social Science, Economics and Art Vol. 14 No. 2 (2024): August: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i2.501

Abstract

This study aims to analyze the influence of corporate governance mechanisms, liquidity, leverage, and company size on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2021. The samples in this study were 216 manufacturing companies. The method of determining the sample in this study is using a purposive sampling method. The analysis technique used is logistic regression. The independent variable in this study is the corporate governance mechanism which is proxied by institutional ownership, independent commissioners, audit committees and liquidity, leverage and firm size, while the dependent variable is financial distress. The results of this study indicate that the variable institutional ownership has a negative effect on financial distress, leverage has a positive effect on financial distress while independent commissioners, audit committees, liquidity and firm size have no effect on financial distress
Co-Authors Agrippina Wiraningtyas, Agrippina Erna Cahyaningsih Gde Bagus Brahma Putra Gde Bagus Brahma Putra Gede Septiadi Puja Mahendra I Dewa Ayu Dian Pratiwi I Gede Agus Putra Ardana I Gede Wisnu Eka Wijaya I Gusti Ayu Medy Kayana Putri I Kadek Bagiana I Ketut Sunarwijaya I Ketut Sunarwijaya I Putu Satria Andrean Prayoga Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Irma Rubianti M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, I Gusti Bagus Agung Hendrawan Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Suwandewi, Putu Ayu Meidha Wulan Triana