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UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Swaputra, Ida Bagus; Astakoni, I Made Purba; Ratini, Putu Mela; Harwathy, Tjok Istri Sri
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.

DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Astakoni, I Made Purba; Utami, Ni Made Satya
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.115 KB)

The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.

Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior Rustiarini, Ni Wayan; Putra, I Gede Cahyadi; Astakoni, I Made Purba
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.679

This study aims to prove the effect of task complexity and time budget pressure on auditors' job stress and dysfunctional behavior empirically. This study also examines the job stress role in mediating the relationship between task complexity and time budget pressure on auditors' dysfunctional behavior. This research uses quantitative research methods. The research data collection technique used a survey that is distributed questionnaires to 87 auditors at public accounting firms in Bali. Determination of the sample based on the saturated sampling method. This study uses a PLS-SEM analysis to examine research hypotheses. PLS is considered appropriate in predicting models for theory development. The results reveal that task complexity and time budget pressure are increasing auditor's job stress. However, only time budget pressure has a direct effect on auditors' dysfunctional behavior. The statistical testing results also show that job stress can mediate the relationship between task complexity and dysfunctional behavior. On the other hand, job stress cannot mediate between time budget pressure and dysfunctional behavior.

PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA KERAJINAN LIMBAH BATU PADAS DI KABUPATEN BADUNG BALI Satya Utami, Ni Made; Verawati, Yenny; Novia Hapsari Ardianti, Putu; Ketut Ribek, Pande; Purba Astakoni, I Made
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 2 (2021): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen PkM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i2.208

Local handicrafts Bali got a lot of challenges and competitors from outside the region so that the SMEs are required creativity to create the product design, improve the production process, quality, coloring products, and it remains to accentuate the local wisdom, to attract the tastes of consumers and is one of the efforts to increase sales and be able to compete outside the region. The purpose of devotion is doing the arrangement layout of the production process, improve the quality, design, staining, burning products to be ready for export, as well as perform administrative bookkeeping simple, to improve the welfare of the SME Partners so that businesses can be sustainable. A method of devotion through this approach: (1) socialization and arrangement of means of layout, (2) training and mentoring, (3) monitoring and evaluation. The results of the devotion of the SME Partners have layouts work better so the shelves and the process of production has separate, business management simple bookkeeping made regular and periodic, can create a design attractive product with painting techniques and burning can cause the effect of the product a memorable vintage. The evaluation is done as an input for the improvement of activities of that kind of next. Conclusion SMEs can improve product quality and accelerate the production process, the enrichment of the field of coloring and combustion products to realize the variety and quality of the product increased.

UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Ida Bagus Swaputra; I Made Purba Astakoni; Putu Mela Ratini; Tjok Istri Sri Harwathy
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.106

The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.

DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR I Made Purba Astakoni; Ni Made Satya Utami
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.607

The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.

PEMANFAATAN E-COMMERCE DAN PENGEMASAN KREATIF DALAM MENINGKATKAN PENJUALAN UMKM Ni Luh Putu Sariani; Anak Agung Istri Agung Maheswari; I Gusti Ayu Intan Saputra Rini; I Ketut Setia Sapta; I Made Purba Astakoni
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol 6 No 1 (2022): Maret 2022
Publisher : LPPM Univ. Ibn Khaldun Bogor

Berdasarkan observasi dan wawancara dengan pihak manajemen Peken Facebook ditemukan permasalahan, penurunan volume usaha karena kurangnya pemanfaatan e-commerce dan belum memiliki kemasan produk hampers yang menarik perhatian konsumen. Tujuan pengabdian untuk memanfaatkan e-commerce yang bernama Tokopedia dengan optimal dan meningkatkan keterampilan melalui kreativitas kemasan yang menarik pada masing-masing produk hampers. Metode kegiatan melalui sosialiasi, pelatihan dan pendampingan. Sasaran kegiatan adalah seluruh karyawan Peken Facebook yang berjumlah 5 orang. Instrumen untuk mengukur ketercapaian program adalah kuesioner pre dan post kegiatan dengan indikator pengetahuan, keterampilan penggunaan e-commerce dan pengemasan produk hampers, kualitas kemasan dan peningkatan volume usaha. Hasil rata-rata capaian kegiatan, yaitu pengetahuan karyawan mengenai konsep e-commerce meningkat dari 60% menjadi 85% dan pengemasan produk meningkat dari 50% menjadi 80%, keterampilan penggunaan e-commerce meningkat dari 65% menjadi 88% dan keterampilan pengemasan produk hampers meningkat dari 60% menjadi 85%, kualitas kemasan dari 40% menjadi 87% serta peningkatan volume usaha selama 3 bulan, yaitu April sampai dengan Juni 2021, Peken Facebook berhasil menjual 31 produk.

PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN SEBAGAI DETERMINAN STRUKTUR MODAL Wayan Wardita; Made Purba Astakoni
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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The purpose of this research is; analyze and explain the effect of profitability on the capital structure, analyze and explain the effect of growth rate (growth) on capital structure, analyze and explain the effect of profitability to the wide company at PT. Mustika Ratu and Subsidiaries. In this research data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. Based on hypothesis testing found that profitability have a significant negative effect on capital structure at PT. Mustika Ratu and Subsidiaries. This is indicated by the value of coefficient of -0.20860009 with the value of t-statistics of 14.465286 above the critical value of 1.96, so it shows that the higher the profitability of a company will lower the value of the company's capital structure. Growth rate (growth) has a significant negative effect on capital structure at PT. Mustika Ratu and Subsidiaries. This shows that the higher the company's growth will decrease the value of the company's capital structure. This is indicated by the coefficient value of -0.300925 with a t-statistic value of 20.32658 above the critical value of 1.96, so this indicates that the higher growth rate (a company) will lower the value of the company's capital structure, and firm size (size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. This shows that the higher the size (size) of a company will increase the company's capital structure. This condition is shown by the coefficient value of 0.660465 with the value of t-statistics of 29.89193 (larger 1.96). Keywords: Capital Structure. Profitability, Corporate Growth, Company Size

KESADARAN, PENGETAHUAN DAN PEMAHAMAN SERTA PERSEPSI WAJIB PAJAK SEBAGAI DETERMINAN KEMAUAN MEMBAYAR PAJAK I Gusti Gde Oka Pradnyana; I Made Purba Astakoni
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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The aim of this study ; to examine the effect of awareness of paying taxes on the willingness to pay taxes; test the influence of knowledge and understanding on the willingness to pay taxes and test the influence of taxpayer perceptions on the willingness to pay taxes. This research using survey method with closed questionnaire instrument with respondents as much as 62 employees PDAM Tirta Mangutama Badung regency. Analysis of research data using SEM analysis with Partial Least Square (PLS) approach. The results showed the influence of awareness of paying taxes on the willingness to pay a significant positive tax. Means the higher awareness to pay taxes the willingness to pay higher taxes also. The influence of knowledge & understanding of taxpayers on the willingness to pay taxes have a positive effect is not significant on the willingness to pay taxes. The influence of the taxpayer's perception on the willingness to pay taxes on the willingness to pay positive and significant taxes. Means the higher the taxpayer's perception of tax rules the willingness to pay higher taxes as well. Keywords: willingness to pay taxes, awareness of paying taxes, knowledge and understanding of tax regulations, and a good perception of the effectiveness of the tax system.

EFEK INTERVENING STRUKTUR MODAL PADA PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS I Made Purba Astakoni; Ni Putu Nursiani
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract The objectives of this study are (1). (2) Analyzing the influence of firm size on profitability, (3) Analyzing the effect of capital structure on profitability, (4) Analyzing the role of capital structure variables in influencing the influence of firm size on profitability. The population in this study were all manufacturing companies in the Cosmetics and Household Purposes Sector listed on the Indonesia Stock Exchange (IDX). The total population in this study is 6 manufacturing companies in the cosmetics sector and household needs. Based on predetermined criteria, the number of samples is 3 companies, so the data analyzed is panel data with a total of 18 observations. Data analysis techniques use the Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants. PLS is a powerful analytical method because it is not based on many assumptions. The results of analysis and hypothesis testing indicate; The first hypothesis states that there is a significant positive effect on firm size on capital structure. The results of the analysis found that the size of the company had no significant positive effect on the capital structure so that the first hypothesis was not acceptable. The second hypothesis states that there is a significant positive effect on firm size on profitability. The results of the analysis found that the size of the company had no significant positive effect on profitability so that the second hypothesis was not acceptable. The third hypothesis which states there is a significant positive effect of capital structure on profitability. The results of the analysis found that the capital structure had a significant positive effect on profitability so that the third hypothesis could be accepted. In testing with the Sobel test it was found that the capital structure has not been tested as an intervening variable on the effect of firm size on profitability in the Cosmetics and Household Utilities manufacturing companies listed on the Indonesia Stock Exchange (IDX). Keywords: Company size; capital structure; profitability Abstrak Tujuan dari penelitian ini adalah (1). Menganalisis pengaruh ukuran perusahaan terhadap struktur modal, (2)Menganalisis pengaruh ukuran perusahaan terhadap profitabilitas, (3) Menganalisis pengaruh struktur modal terhadap profitabilitas,(4)Menganalisis peran variabel struktur modal dalam mengintervening pengaruh ukuran perusahaan terhadap profitabilitas. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Adapun jumlah populasi dalam penelitian ini sebanyak 6 perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga. Berdasarkan kriteria yang telah ditetapkan maka jumlah sampel sebanyak 3 perusahaan, sehingga data yang dianalisis merupakan data panel dengan jumlah observasi sebanyak 18. Teknik analisis data menggunakan pendekatan Partial Least Square (PLS). PLS adalah model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. PLS merupakan metode analisis yang powerfull karena tidak didasarkan pada banyak asumsi.Hasil analisis dan pengujian hipotesis menunjukkan; Hipotesis pertama yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap struktur modal . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap struktur modal sehingga hipotesis pertama tidak dapat diterima. Hipotesis kedua yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap profitabilitas . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap profitabilitas sehingga hipotesis kedua tidak dapat diterima. Hipotesis ketiga yang menyatakan terdapat pengaruh signifikan positif struktur modal terhadap profitabilitas . Hasil analisis menemukan struktur modal berpengaruh signifikan positif terhadap profitabilitas sehingga hipotesis ketiga dapat diterima. Pada pengujian dengan uji Sobel didapat bahwa struktur modal belum teruji sebagai sebagai variabel intervening pada pengaruh ukuran perusahaan terhadap profitabilitas pada perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Kata Kunci: Ukuran perusahaan; struktur modal; profitabilitas

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