Article Per Year (5 Year)
p-Index From 2019 - 2024
4.468
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Daya Saing : Jurnal Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Lampuhyang Community Engagement and Emergence Journal (CEEJ) Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA)
Gede Widiadnyana Pasek
Sekolah Tinggi Ilmu Ekonomi Satya Dharma
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District Erik Trisnawati, Ni Luh De; Pasek, Gede Widiadnyana; Kartika, Riana Dewi
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.87 KB) | DOI: 10.23887/ijssb.v3i3.21060

Abstract

The purpose of this study is to examine the implementation of the value of Catur Purusa Arthaand capital structure, as the main foundation of business strategy to create maximum financial performance of LPD in Buleleng Regency. The study population was all active LPDs in Buleleng Regency. Sampling in this study using random sampling techniques to obtain as many as 60 observational data. The data analysis technique used in this research is the Component based SEM method, Partial Least Square (PLS). The results showed that the value of Catur Purusa Artha has a positive effect on Capital Structure and Financial Performance. Capital structure also has a positive effect on financial performance.
KONSEP PARHYANGAN DALAM MENGURANGI KECURANGAN AKUNTANSI PADA TEKANAN SITUASIONAL DI LPD KABUPATEN BULELENG Pasek, Gede Widiadnyana; Trisnawati, Ni Luh De Erik
JIA (Jurnal Ilmiah Akuntansi) Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21403

Abstract

Penelitian ini dilakukan di LPD Kabupaten Buleleng, Provinsi Bali yang bertujuan untuk mengetahui perbedaaan perilaku kecurangan akuntansi antara yang diberikan perlakuan tekanan situasional dengan yang tidak diberikan perlakuan tekanan situasional dengan meninjau konsep parhyangan. Konsep parhyangan yang dioperasionalisasikan dibagi menjadi dua ketegori, yaitu yang memiliki konsep parhyangan rendah dan yang memiliki konsep parhyangan tinggi. Penelitian ini merupakan penelitian eksperimen dengan desain faktorial 2X2. Teknik analisis data yang digunakan adalah teknik analisis ANAVA dua jalur. Hasil dari peneltian ini adalah terdapat perbedaaan perilaku kecurangan akuntansi antara subyek yang diberikan perlakuan tekanan situsional dengan yang tidak diberikan tekanan situasional dan terdapat perbedaan perilaku kecurangan akuntansi antara yang memiliki konsep parhyangan rendah dengan yang memilki konsep parhyangan tinggi
Implementasi Model Pembelajaran Kooperatif Tipe STAD terhadap Prestasi Belajar IPS Ditinjau dari Minat Belajar IPS (Studi Eksperimen pada Siswa Kleas VIII SMP N 1 Seririt) Pasek, Gede Widiadnyana
LAMPUHYANG Vol 5 No 1 (2014)
Publisher : Lembaga Penjaminan Mutu STKIP Agama Hindu Amlapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47730/jurnallampuhyang.v5i1.154

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan antara prestasi belajar IPS siswa yang mengikuti model pembelajaran koperatif tipe STAD dengan yang mengikuti pembelajaran secara konvensional sebelum dan sesudah minat belajar IPS dikendalikan Sampel diambil dengan cara random sampling dengan jumlah sampel 126 orang. Rancangan penelitian ini adalah post test only control group design. Hasil penelitian menunjukkan (1) terdapat perbedaan prestasi belajar antara siswa yang mengikuti model pembelajaran koperatif tipe STAD dengan siswa yang mengikuti model pembelajaran konvensional, (2) terdapat perbedaan prestasi belajar antara siswa yang mengikuti model pembelajaran koperatif tipe STAD dengan siswa yang mengikuti model pembelajaran konvensional, setalah variabel minat belajar IPS dikendalikan (3) terdapat kontribusi yang positif dan signifikan antara minat belajar IPS dengan prestasi belajar IPS.
Price Discount Framing: How it Can Increase the Purchase Intention? Pasek, Gede Widiadnyana; Kasih, Ni Luh Sri
International Journal of Social Science and Business Vol 5, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.30533

Abstract

The high level of competition makes companies compete to retain and win the market competition, one of the strategies are granting price discounts. This was an experimental study that aims to analyze the differences between males and females' intention for online purchase by given the price discount framing conditions, namely percentage saving and absolute saving. The participants in this study were 80 participants. This study was an experimental study since it involved the symptoms had to be investigated. The design of the study was a 2X2 factorial design. A case questionnaire was used for the data collection. The data were analyzed by using 2-ways ANOVA statistical analysis. The study reveals that (1) there is a difference in online purchase intention between those given the percentage saving condition and those given the absolute saving condition, (2) there is a difference in purchase intention between males and females. The consumers have different assumptions about the two types of discount framing even though they both have the same meaning. This should be a concern for retailers in providing sales promotions, especially for discounts because based on the results of this study it is found that discount framing with absolute savings had a slightly stronger effect on purchase intention than percentage saving.
Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard Pasek, Gede Widiadnyana; Arta, Komang Dyas Upayana; Kasih, Ni Luh Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.30737

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau Dari Kecerdasan Spritual Gede Widiadnyana Pasek
ARTHA SATYA DHARMA Vol 13 No 1 (2020): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaaan perilaku kecurangan akuntansi antara yang diberikan perlakuan tekanan situasional dengan yang tidak diberikan perlakuan tekanan situasional dengan meninjau kecerdasan spritual. Penelitian ini merupakan penelitian eksperimen dengan desain faktorial 2X2. Teknik analisis data yang digunakan adalah teknik analisis anava dua jalur. Hasil dari penelitian ini adalah terdapat perbedaaan perilaku kecurangan akuntansi antara subyek yang diberikan perlakukan tekanan situasional dengan yang tidak diberikan tekanan situasional dan terdapat perbedaan perilaku kecurangan akuntansi yang ditiinjau dari kecerdasan spiritual.
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money Pasek, Gede Widiadnyana
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.34517

Abstract

This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.
EFFECT FRAMING DALAM PENGAMBILAN KEPUTUSAN INVESTASI Gede Widiadnyana Pasek
ARTHA SATYA DHARMA Vol 11 No 1 (2018): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan keputusan investasi yang diberikan perlakuan framing dan dengan yang tidak mendapatkan perlakukan Framing. Rancangan penelitian ini adalah post test only control group design. Pengumpulan data digunakan kuesioner berupa kasus. Setelah eksperimen berakhir data dianalisis dengan analisis statistik t-test sample independen. Hasil penelitian menunjukkan terdapat perbedaan pengambilan keputusan investasi antara yang diberikan framing dengan yang tidak diberikan perlakuan framing. Penelitian ini menunjukkan bahwa individu yang tidak mendapatkan framing kecenderungan melanjutkan investasi lebih tinggi dibandingkan individu yang tidak mendapatkan frame.
FRAUD PELAPORAN KEUANGAN DALAM TEKANAN SITUASIONAL TINJAUAN DARI GENDER Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati; Ni Wayan Novi Budiasni
ARTHA SATYA DHARMA Vol 11 No 2 (2018): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan fraud dalam pelaporan keuangan antara gender pria dan gender wanita dengan diberikan kondisi tekanan situasional dengan yang tidak diberikan kondisi tekanan situasional. Jumlah partisipan dalam penelitian ekperimen ini adalah 77 partisipan. Rancangan penelitian ini adalah desain faktorial 2 X 2. Untuk pengumpulan data digunakan kuesioner berupa kasus. Setelah eksperimen berakhir data dianalisis dengan analisis statistik anova 2 Jalur. Hasil penelitian menunjukkan (1) terdapat perbedaan prilaku fraud dalam pelaporan keuangan antara yang diberikan kondisi tekanan situasional dengan yang tidak diberikan kondisi tekanan situasional, (2) terdapat perbedaan prilaku fraud dalam pelaporan keuangan antara gender pria dengan gender wanita.
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Banyuning Devi, Luh Intan Pardina; Pasek, Gede widiadnyana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40815

Abstract

This study aims to determine how the development of financial performance use Profitability Ratio is Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning. The subject of this research is Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning and the object of research is analysis of financial performance based on profitability ratio. The types of data used are quantitative and qualitative data. Data collection methods in this study are interviews and documentation. The data of Analysis used is descriptive quantitative analysis. The result of this study indicate that financial performance at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning is good enough because it has reached the ratio standard. Development of Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning from 2016 to 2020 produced at average of 18,85% and had met the standards set is 12,5%, the ratio achieved showed the company’s condition was in HEALTHY group. The higher the yield, the better because the dividends distributed or reinvested as retained earnings are also greater.  
Co-Authors Anak Agung Gde Putu Widanaputra Arta, Komang Dyas Upayana Devi, Luh Intan Pardina Erik Trisnawati, Ni Luh De Gde Agung Satria Gede Tista Widiartana Gusti Putu Eka Kusuma I Made Mai Noval I Putu Agus Adnyana Kadek Prita Ary Astini Kadek Rani Kartika, Riana Dewi Kasih, Ni Luh Sri Ketut Devi Yanthi Komang Dyas Upayana Arta Komang Nilam Pramesti Artana Putri Luh Intan Pardina Devi Maria Meiatrix Ratna Sari Mertyani Sari Dewi ., Mertyani Sari Dewi Ni Kadek Ayu Trisnadewi Ni Luh Putu Sri Yulita Dewi Ni Wayan Novi Budiasni . Nyoman Suadnyana Pasek Putu Mas Sarsanayasa Putu Mas Sarsanayasa Riana Dewi Kartika Riana Dewi Kartika Sri Ayuni, Ni Made