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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

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Abstract

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.
ABDIMAS HIDROPONIK SEBAGAI BASIS PENINGKATAN PEREKONOMIAN MASYARAKAT PADA PKK BANJAR DELOD PANGKUNG DESA SUKAWATI, KECAMATAN SUKAWATI KABUPATEN GIANYAR Utami, Ni Made Satya; Atmaja, Ni Putu Cempaka Dharmadewi; Ariati, Putu Eka Pasmidi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 7 No 1 (2018): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

PKK Banjar Delod Pangkung is one of the PKK active in various government programs. Most PKK members are housewives who do not work formally. Day-to-day activities are used by mothers to meet, brama and parenting their children. Of course with these activities there is still plenty of free time available to develop hydroponics vegetables in the yard. The development of hydroponics vegetables in addition to beautify the yard and provide nutrient intake for the family also provides economic benefits to support the family economy. Hydroponic vegetables usually have short harvest periods, excess yields can be sold so that they can add to household income. The problems encountered through interviews and in-depth discussions with the head of the Banjar Delod Pangkung Environmental Office, namely members of the PKK are housewives who work in the non-formal sector such as traders in small stalls, caseworkers and some as farmers so that household income is still which is still relatively low. PKK has not been able to utilize the home yard as one source of family income. Expected output targets are (1) Hydroponic Farming System becomes one of the business opportunities that can improve quality, quantity and added value continuously. (2) Production of hydroponics vegetables can meet the needs of household at any time even the excess of harvest can be sold. (3) Increasing the value of community science and technology on PKK Banjar Delod Pangkung Desa Sukawati, Sukawati District Gianyar Regency.
PENGARUH PENDIDIKAN DAN HUBUNGAN INDUSTRIAL TERHADAP SEMANGAT KERJA KARYAWAN PADA PERUSAHAAN ASURANSI JIWA BERSAMA (AJB) BUMI PUTRA 1912 KANTOR CABANG UBUNG DENPASAR Widyawati, Sapta Rini; Utami, Ni Made Satya
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Sumber daya manusia merupakan aset utama dalam organisasi, maka sudah selayaknya karyawan diperlakukan secara layak dan adil sehingga dapat melaksanakan tugas dengan penuh semangat. Beberapa variabel diyakini berpengaruh terhadap semangat kerja seperti pendidikan dan hubungan indutaial. Penelitian ini bertujuan : (1) untuk mengetahui pengaruh semangat kerja karyawan, (2) untuk mengetahui pengaruh hubungan industrial terhadap semangat kerjakaryawan, (3) untuk mengetahui pengaruh pendidikan dan hubungan industrial secara simultan terhadap semangat kerja karyawan. Penelitian ini dilakukan di perusahan Asuransi Jiwa Bersama (AJB) Bumi Putra 1912 Kantor Cabang Ubung Denpasar tahun 2016. Penelitian ini menggunakan kuesioner untuk mendapatkan data. Responden dalam penelitian ini adalah seluruh karyawan yang berjumlah 41 orang. Alat analisis yang digunakan adalah regresi linier berganda, korelasi berganda, determinasi, uji t dan uji F. Hasil yang didapat adalah (1) pendidikan berpengaruh positif dan signifikan terhadap semangant kerja karyawan, (2) hubungan industrial berpengaruh positif dan signifikan terhadap semangant kerja karyawan, (3) pendidikan dan hubungan industrial secara simultan berpengaruh positif dan signifikan terhadap semangat kerja karyawan
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

Abstract

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.
FAKTOR PENENTU KUALITAS AUDIT MELALUI ANALISIS VARIABEL PROFESIONALISME, KOMPETENSI DAN INDEPENDENSI AUDITOR I Made Purba Astakoni; I Wayan Wardita; Ni Made Satya Utami; Ni Putu Nursiani
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Penelitian ini memiliki beberapa tujuan ;1) untuk mengetahui dan menganalisis pengaruh profesionalisme auditor terhadap kualitas audit; 2) untuk mengetahui dan menganalisis pengaruh kompetensi auditor terhadap kualitas audit;3) untuk mengetahui dan menganalisis pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilakukan di beberapa Kantor Akuntan Publik (KAP) di Kota Denpasar dengan subyek penelitian adalah seluruh auditor. Sampel dalam penelitian ini adalah seluruh auditor yang ada di Kota Denpasar sebanyak 112 orang . Teknik pengumpulan data yang digunakan adalah wawancara dengan alat bantu kuesioner dengan pilihan ganda tertutup. Dalam penelitian ini analisis data menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menemukan bahwa kekuatan model secara keseluruhan dengan melihat koefisien determinasi, Q-Square Predictive Relevance dan Goodness of Fit (GoF) dinyatakan sangat baik. Hipotesis pertama, yang menyatakan profesionalisme auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa profesionalisme auditor berpengaruh negatif dengan dengan p-value dibawah standar yang ditetapkan, itu berarti hipotesis 1 (H1) tidak dapat diterima. Hipotesis kedua. yang menyatakan kompetensi auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa kompetensi auditor berpengaruh positif dengan p-value diatas standar yang ditetapkan, itu berarti hipotesis 2 (H2) dapat diterima. Hipotesis ketiga, yang menyatakan independensi auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa independensi auditor berpengaruh positif dengan p-value diatas standar yang ditetapkan, itu berarti hipotesis 3 (H3) dapat diterima.
Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Sosial Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.