Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ni Kadek Cahya Dwi Utami
Politeknik Negeri Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS PROSEDUR PEMBERIAN KREDIT PADA KSP SARI MERTHA UTAMA Utami, Ni Kadek Cahya Dwi; Andini, Ni Wayan Lady; Yastini, Ni Putu Yeni Ari; Adnyana, I Wayan
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5239

Abstract

This study aims to identify and describe the credit granting procedures at Koperasi Simpan Pinjam (KSP) Sari Mertha Utama, as well as to examine and describe the implementation of the 5C principles in the credit granting procedures at KSP Sari Mertha Utama. Data were collected through interviews, observation, and documentation. The study employed a qualitative data analysis technique, including data reduction, data presentation, and conclusion drawing or verification. This research used a qualitative approach with a descriptive research design. The findings indicate that KSP Sari Mertha Utama has implemented structured and systematic credit granting procedures. These procedures consist of several important stages, namely: submission of credit applications, interview process, creditworthiness analysis, credit decision-making, signing of the credit agreement, and credit disbursement. The application of the 5C principles (Character, Capacity, Capital, Collateral, and Condition) as guidelines for evaluating creditworthiness at KSP Sari Mertha Utama has been carried out effectively. Each aspect serves as the basis for assessing the eligibility of prospective borrowers to receive credit facilities. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan prosedur pemberian kredit pada Koperasi Simpan Pinjam (KSP) Sari Mertha Utama, serta mengetahui dan mendeskripsikan penerapan prinsip 5C dalam prosedur pemberian kredit pada KSP Sari Mertha Utama. Pengumpulan data dilakukan melalui metode wawancara, observasi, dan dokumentasi. Penelitian ini menggunakan teknik analisis data kualitatif yaitu reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan KSP Sari Mertha Utama telah menerapkan prosedur pemberian kredit secara terstruktur dan sistematis. Prosedur tersebut mencakup beberapa tahapan penting, yaitu: pengajuan permohonan kredit, proses wawancara, analisis kelayakan kredit, pengambilan keputusan kredit, penandatanganan perjanjian kredit, serta realisasi pencairan kredit. Penerapan prinsip 5C (Character, Capacity, Capital, Collateral, dan Condition) sebagai pedoman evaluasi kelayakan kredit pada Koperasi Simpan Pinjam (KSP) Sari Mertha Utama telah dilaksanakan dengan baik. Setiap aspek digunakan sebagai dasar untuk menilai kelayakan calon debitur dalam menerima fasilitas kredit.
Dampak Digitalisasi Terhadap Efisiensi dan Likuiditas Perdagangan Saham di Bursa Efek Indonesia I Wayan Adnyana; Ni Kadek Cahya Dwi Utami; Ni Wayan Lady Andini; Ni Putu Yeni Ari Yastini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2657

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh digitalisasi terhadap peningkatan efisiensi transaksi perdagangan saham di Bursa Efek Indonesia, Sejauh mana digitalisasi berkontribusi dalam meningkatkan likuiditas pasar saham di Bursa Efek Indonesia, tantangan yang dihadapi dalam penerapan digitalisasi pada sistem perdagangan saham di Bursa Efek Indonesia. Penelitian ini menggunakan metode studi literatur (library research). Hasil dalam penelitian ini adalah penerapan digitalisasi tidak terlepas dari berbagai tantangan, seperti ancaman keamanan siber, kesenjangan literasi digital, gangguan teknis, serta keterbatasan infrastruktur di beberapa wilayah. Persepsi investor terhadap transformasi digital secara umum positif, dengan pengakuan atas manfaat efisiensi dan keterbukaan akses informasi, namun juga disertai harapan akan peningkatan sistem keamanan dan edukasi teknologi yang lebih merata
GREEN ACCOUNTING : IMPLEMENTASI TRI HITA KARANA DALAM MEMBANGUN EKONOMI DESA YANG BERKELANJUTAN Made Andy Pradana Sukarta; I Gede Dirga Surya Arya Widhyadanta; I Nyoman Darmayasa; Ni Kadek Cahya Dwi Utami
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.226-234

Abstract

Sustainable village economic development requires a balance between economic, social, and environmental dimensions. This study analyzes the role of the Village Credit Institution (LPD) of Canggu in integrating Green Accounting with the local philosophy of Tri Hita Karana. Using a qualitative case study design, data were collected through in-depth interviews, documentation, and triangulation involving supervisors, managers, and clients of the LPD. The findings reveal that the values of Parahyangan, Pawongan, and Palemahan are embedded in LPD practices through support for religious rituals, social welfare programs, and environmentally friendly initiatives. This integration strengthens the implementation of Green Accounting and fosters village development rooted in local culture. The study highlights the contribution of LPD as an inclusive and sustainable traditional financial institution aligned with the Triple Bottom Line framework.
Optimalisasi Beban Pajak Wajib Pajak Orang Pribadi melalui Pemilihan Status Perpajakan Made Andy Pradana Sukarta; I Dewa Agung Nanditiya Putra; Ni Kadek Cahya Dwi Utami; I Wayan Adnyana; I Gede Nata Mintara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7378

Abstract

This study aims to analyze the optimization of individual income tax (PPh) burden through the selection of tax filing status, namely joint filing (KK) and separate filing (PH/MT), in the Indonesian taxation system. The research employs a descriptive quantitative approach using a comparative simulation method based on variations in income distribution between spouses. The data used are secondary data derived from prevailing tax regulations, including progressive income tax rates and non-taxable income thresholds (PTKP). The results indicate that the efficiency of tax status selection is conditional. In cases where the wife earns income from a single employer, joint filing (KK) is more advantageous, as the wife’s income is treated as effectively final and does not significantly increase the progressive tax burden. Conversely, when income is derived from multiple sources or includes non-final income components, the difference between joint and separate filing tends to be insignificant in terms of tax payable. These findings highlight that the choice of tax filing status should be determined analytically by considering income structure, marginal tax rates, and applicable tax regulations. This study contributes both practically, by providing guidance for taxpayers in optimizing their tax burden, and theoretically, by enriching the literature on individual tax planning strategies.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Ni Kadek Cahya Dwi Utami; Nyoman Angga Pradipa; Ni Wayan Lady Andini; Putu Eka Suryadana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9364

Abstract

This research aims to obtain empirical evidence regarding the influence of profitability and company size on firm value and the role of managerial ownership in moderating this influence. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling technique and a sample of 102 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis provide evidence that, 1) profitability has a positive effect on firm value, 2) company size has a negative effect on firm value, 3) managerial ownership does not moderate the effect of profitability on firm value, and 4) managerial ownership does not moderate the effect of company size on firm value.
Dampak Transisi SAK EP terhadap Profitabilitas Bank Perekonomian Rakyat (BPR) di Bali Ni Wayan Lady Andini; Ni Kadek Cahya Dwi Utami; Ni Putu Yeni Ari Yastini; I Wayan Adnyana
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1436

Abstract

The Rural Bank (Bank Perekonomian Rakyat or BPR) industry plays a vital role in regional economic development, particularly in Bali which is dominated by the MSME sector. The Financial Services Authority (OJK) mandates BPRs to transition from SAK ETAP to SAK EP effective January 1, 2025. This regulatory shift fundamentally alters the credit loss measurement from an incurred loss model (PPAP) to a forward-looking expected credit loss model (CKPN). This study empirically examines the impact of the SAK EP transition on the profitability (Return on Assets) of BPRs in Bali. Using an explanatory quantitative approach with a pre-post comparison design, the research analyzed the annual financial statements of 44 BPRs with total assets exceeding Rp100 Billion for the years 2024 and 2025. Following a Shapiro-Wilk normality test which confirmed normal data distribution, a Paired-Samples T-Test was conducted. The results demonstrated a significant difference in profitability before and after the SAK EP implementation (Sig. 0.025 < 0.05). The average profitability notably increased from 1.82% to 2.07% post-transition. Although higher provisioning (CKPN) theoretically suppresses earnings, BPRs successfully mitigated this impact through conservative credit practices and localized risk management. Aligning with Institutional Theory, complying with coercive regulatory pressures not only granted institutional legitimacy but ultimately strengthened the banks' long-term business sustainability.
Co-Authors I Dewa Agung Nanditiya Putra I Gede Dirga Surya Arya Widhyadanta I Gede Nata Mintara I Nyoman Darmayasa I Wayan Adnyana I Wayan Adnyana Ni Putu Yeni Ari Yastini Ni Putu Yeni Ari Yastini, Ni Putu Yeni Ari Ni Wayan Lady Andini Ni Wayan Lady Andini Nyoman Angga Pradipa Putu Eka Suryadana