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All Journal Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati
Ernawatiningsih, Ni Putu Lisa
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Decision Sciences, Operations Research & Management Education

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ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN HOTEL BERBINTANG DI KOTA DENPASAR Dewi, Ni Putu Shinta; Ernawatiningsih, Ni Putu Lisa
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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Abstract

This study aims to determine the effect of applying the effectiveness of accounting information systems, utilization of accounting information systems and suitability of tasks with accounting information systems to the performance of star hotel employees in the city of Denpasar. Determination technique of sample used in this research is technique of non probability sampling that is by purposive sampling. Criteria used as the basis of sample selection in this study are employees who work in the department of accounting, marketing and personnel at 3 and 4 star hotels in Denpasar City. Based on these criteria then obtained 105 samples used in this study. Data analysis technique used in this research is multiple regression analysis, with result of analysis obtained result that only variable effectiveness of accounting information system which have positive effect to hotel employee performance in Denpasar City.
ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI PERTUMBUHAN SISA HASIL USAHA DI KOPERASI SIMPAN PINJAM KOTA DENPASAR Kagatanaribe, Zerlinda Diah Ayu; Kepramareni, Putu; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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The purpose of this study was to determine the growth of the remaining results of thebusiness using financial ratio analysis, namely the current ratio, debt to equity ratio, total assetturnover and net profit margin in KSP in Denpasar City. Remaining Business Profit (SHU) is aprofit gained by a cooperative, high SHU will encourage cooperative members to take an activerole in developing cooperative businesses.The population in this study were all KSP in Denpasar City during the period 2015-2017.Determination of the sample using purposive sampling method and obtained as many as 18KSP with a total observation of 54. The analysis technique used is multiple linear regressionanalysis. The results of this study indicate that the current ratio variable, total assets turnover,net profit margin does not affect the growth of the remaining results of the business, while thedebt to equity ratio has a positive effect on the growth of the remaining operating results.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN BANJARANGKAN Kepramareni, Putu; Ernawatiningsih, Ni Putu Lisa
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

LPD is a village-owned financial institution whose role is to collect and chanel funds to traditional village communities. The company’s ability to make a profit is called profitability. This study aims to determine the effect of growth in savings, deposits, and credit on profitability in LPDs at Banjarangkan sub-district for the period 2015-2017 with using a population of 30 LPDs in Banjarangkan Sub-district and purposive sampling using 15 LPDs as samples in this study. The analytical method used is multiple linear regression analysis which is equipped with descriptive statistics, classic assumption tests and feasibility test modes. Hypothesis testing is done using the F test and t test. The results of this study indicate that the growth of saving and credit growth did not affect profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017, while deposit growth had a positive effect on profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017.
ANALISIS DETERMINAN TERHADAP MANAJEMEN KEUANGAN MAHASISWA PROGRAM STUDI AKUNTANSI DI PERGURUAN TINGGI SWASTA KOTA DENPASAR Ernawatiningsih, Ni Putu Lisa
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

This study aims to examine the influence of financial knowledge and love of money on the financial management of students at private universities in Denpasar City. The population in this study is all students of accounting undergraduate program with the criteria of sampling using purposive sampling method. The data used in this study are primary data collected through questionnaire survey and data analysis techniques using multiple regression analysis. The results obtained show that financial knowledge and love of money have a positive effect on financial management of accountancy student study program at private universities in Denpasar City.
PERSEPSI TENTANG KRISIS ETIKA AKUNTAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ernawatiningsih, Ni Putu Lisa; Pramesti, I Gusti Ayu Asri
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 8 No 1 (2019): 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

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dari idealisme, relativisme, dan tingkat pengetahuan akuntansi terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan. Data dalam penelitian ini adalah data primer, sampel penelitian ini sejumlah 85 mahasiswa program studi akuntansi Universitas Mahasaraswati Denpasar angkatan 2015. Metode Pengambilan sampel dilakukan dengan proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis data dan pembahasan, maka dapat disimpulkan bahwa idealisme dan tingkat pengetahuan akuntansi berpengaruh negatif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan, sedangkan relativisme berpengaruh positif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan.
ANALISIS DETERMINAN TERHADAP PRAKTIK PERATAAN LABA PADA SELURUH PERUSAHAAN DI BURSA EFEK INDONESIA Irayani, Ni Made Devi; Putra, I Putu Mega Juli Semara; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1344

Abstract

Income smoothing is one aspect of profit engineering. Income smoothing is defined as a deliberate reduction in earnings or reported earnings fluctuations at a level considered normal for the company. The purpose of this study is to determine the effect of institutional ownership, managerial ownership, audit committee, and audit quality on income smoothing in all companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling method. The number of samples in this study were 93 companies. The analysis technique used in this study is logistic regression analysis with the help of SPSS for windows. The results showed that the institutional ownership variable had no effect on income smoothing, managerial ownership variables had no effect on income smoothing, the Audit Committee variable had no effect on income smoothing, the Audit Quality variable had positive effect on income smoothing
Co-Authors Dewi, Ni Putu Shinta I Gusti Ayu Asri Pramesti Irayani, Ni Made Devi Kagatanaribe, Zerlinda Diah Ayu Putu Kepramareni Ratna Wardani