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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Terapan Abdimas Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan Lantera Widya
Putu Cita Ayu
Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Abstract

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.
PERAN KEBIJAKAN HUTANG DALAM MEMODERASI HUBUNGAN INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Putu Cita Ayu; Ni Putu Ayu Kusumawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.287 KB) | DOI: 10.38043/jiab.v5i1.2405

Abstract

Company value is the investor's perception of the company's success rate that is often associated with stock prices. Global competition as it is today makes each company increasingly improve performance so that its objectives can be achieved. This research was conducted at the Indonesia Stock Exchange by accessing www.idx.co.id and by conducting a literature study at the Indonesian Capital Market Directory (ICMD) located at the BEI Denpasar branch office. By using purposive sampling technique the number of samples is 66 companies. The results showed that the Investment opportunity set influences company value. Dividend policy affects the value of the company. Debt policy is not able to moderate the effect of investment opportunity set on the value of the company but is able to moderate the effect of dividend policy on the firm value
PENGARUH PROPORSI OPSI DAN HARGA EKSEKUSI PADA RETURN SAHAM DALAM PELAKSANAAN ESOP DI INDONESIA Putu Cita Ayu; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.05 TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.571 KB)

Abstract

This study aims to obtain empirical evidence of the influence of the proportion of stock options and the exercise price on stock retrun in the implementation of the Employee Stock Option Plan (ESOP), which adopts ESOP companies in Indonesia Stock Exchange. Tests carried out using secondary data. Selection of the population is performed using purposive. The results showed that the proportion of stock options proven positive effect on stock returns, the increase the proportion of stock options that were announced, the increase the stock returns enjoyed by shareholders of the company. While the exercise price effect on stock returns at a rate of 10% alpha. Both of these variables are used by investors as a basis for a decision to purchase or dispose of shares of the company Keywords: employee stock option plan, execution price, the proportion option of share, stock returns
Pola Dan Peta Kemampuan Keuangan Desa Setelah Penerbitan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa I Putu Fery Karyada; Putu Cita Ayu; I Gede Arya Mahayasa
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p17

Abstract

This study examines the impact of Dana Desa on village relations and financial ability. The relation is determined by village independence, whereas the financial ability to know village capability in their need. The method is descriptive using tables and graphs. Object analysis is APBdes from 2016 to 2018. Samples are Jembrana, Tabanan, Gianyar and Klungkung regency. Based on the result, all villages in Jembrana, Tabanan, Gianyar, and Klungkung have a ratio of fewer than 25 points so in the instructive category. Growth and Share analysis get 1 village in quadrant I, 3 villages in quadrant II, 5 villages in quadrant III and 282 villages in quadrant IV. Keywords: Pattern; Financial Ability; Dana Desa; Village.
PEMBERDAYAAN MASYARAKAT MELALUI PEMASARAN BERBASIS DIGITAL PADA UMKM “BAKUL CRAF” DI BANJAR PADANG TEGAL TENGAH UBUD-GIANYAR Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati; Putu Cita Ayu; Putu Nuniek Hurnaleontina; Ni Putu Yeni Yuliantari
Jurnal Terapan Abdimas Vol 6, No 2 (2021)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v6i2.7642

Abstract

Abstract. This community service program is carried out at Bakul Craf, located in Banjar Padang Tegal Tengah Ubud. This program is implemented with the aim of providing knowledge about the use of digital marketing technology. Bakul Craf is a business engaged in the handicraft sector where the process is still manual. The marketing of these handicrafts is still relatively simple, which is only waiting for guests to visit the gallery. For this reason, more productive marketing is needed by utilizing technology, namely digital marketing technology that uses the internet network to improve its products. Providing training and outreach to partners related to the use of digital marketing technology is a method used by the team so that partners have an interest and desire to take advantage of technology. In the first stage, the team provided education related to the importance of using digital technology in marketing handicraft products. The second stage, the team helps partners create accounts in the market place by displaying their craft products. The third stage, the team provides training to partners in operating the menus in the market place. The hope of this activity is that partners can do online marketing and promotion so that their production results can be more widely known and can increase sales which will also have an impact on increasing the revenue of Craf's basket partners.  Abstrak. Program pengabdian kepada masyarakat ini dilaksanakan di Bakul Craf yang berlokasi di Banjar Padang Tegal Tengah Ubud. Program ini dilaksanakan dengan tujuan memberikan pengetahuan mengenai manfaat penggunaan teknologi digital marketing. Bakul Craf merupakan usaha yang bergerak di bidang kerajinan dimana dalam proses pengerjaanya masih secara manual. Pemasaran hasil kerajinan ini tergolong masih sederhana, yaitu hanya menunggu tamu berkunjung kegaleri. Untuk itu diperlukan pemasaran yang lebih produktif dengan memanfaatkan kemajuan teknologi yaitu teknologi digital marketing yang memanfaatkan jaringan internet untuk mempromosikan produknya. Memberikan pelatihan dan penyuluhan terhadap mitra terkait dengan pemanfaatan teknologi digital marketing merupakan metode yang tim gunakan agar mitra memiliki minat dan keinginan untuk memanfaatkan teknologi. Pada tahap pertama, tim memberikan edukasi terkait dengan betapa pentingnya pemanfaatan teknologi digital didalam memasarkan produk hasil kerajinan. Tahap kedua tim membantu mitra membuatkan akun di market place dengan menampilkan produk-produk kerajinannya. Tahap ketiga tim memberikan pelatihan terhadap mitra dalam mengoperasikan menu-menu yang ada didalam market place tersebut. Harapan dari kegiatan ini adalah mitra dapat melakukan pemasaran dan promosi secara online sehingga hasil produksinya dapat dikenal lebih luas sehingga dapat meningkatkan penjualan yang juga akan berdampak pada peningkatan pendapatan mitra bakul craf.  
Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa I Putu Fery Karyada; Putu Cita Ayu; I Gede Aryana Mahayasa
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Abstract

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.
Pelatihan dan Pendampingan Pembuatan Telor Asin dari Telor Ayam sebagai Usaha Peningkatan Kreativitas dan Inovasi Produk Unggulan Ni Komang Sumadi; I Gede Aryana Mahayasa; Ni Nyoman Adityarini Abiyoga Vena Swara; I Wayan Suartina; Putu Cita Ayu
JURNAL SEWAKA BHAKTI Vol 6 No 1 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

Abstract

Jatiluwih Village has long been known by tourists, both foreign and domestic as one of the tourist destinations in Tabanan district. The natural scenery in the form of terraced terraces offered to tourists has been recognized worldwide and has become one of UNESCO's protected cultural heritage. To support the economy, Jatiluwih village is also known as a center for rice barn and broiler breeding. The product of purebred chicken eggs produced in Jatiluwih village is one of the largest in the Penebel district. So far, the production of purebred chicken eggs has been used to meet the people's need for eggs and sold to markets. The training and mentoring provided for community service aim to invite people to increase creativity and innovate with chicken egg products produced by making salted eggs. These training and mentoring activities include training on making salted eggs from chicken eggs, demonstrations and practice of making salted eggs, tips on branding the salted eggs produced, and assistance in marketing the products. The benefits that can be obtained from this training and mentoring are the creation of other types of superior products from Jatiluwih village, namely salted eggs from chicken eggs and being able to increase the income of the Jatiluwih village community. The strategic target of this training and mentoring activity is PKK Jatiluwih village women with 20 participants. The expected output is the creation of salted egg products from chicken eggs which will become one of the superior products of Jatiluwih village, Penebel District, Tabanan.
Penyuluhan dan Pelatihan Kewirausahaan Pembuatan Dodol Rumput Laut sebagai Upaya Diversifikasi Produk Olahan dan Peningkatan Nilai Tambah Rumput Laut I Gede Aryana Mahayasa; Ni Komang Sumadi; Ni Nyoman Adityarini Abiyoga Vena Swara; I Wayan Suartina; Putu Cita Ayu
JURNAL SEWAKA BHAKTI Vol 8 No 1 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i1.2186

Abstract

Seaweed has long been known as a type of marine plant that has economic value and is widely used in cosmetics, food, industrial, and other industries. Seaweed is mostly processed in dry form after going through the drying process or processed into ready-to-eat foods, such as lunkhead, sweets, and drinks. The number of seaweed cultivation groups in Ped village is 8 (eight) groups with a total of about 120 members. This activity was able to attract attention and interest as well as the participation of at least 29 people from the total number of members of seaweed farmers in Ped Village, Nusa Penida District, Klungkung. This entrepreneurial training for making seaweed lunkhead aims to increase the creativity and entrepreneurial interest of seaweed farmers in diversifying seaweed processed products so that they are able to provide added value and economic value for seaweed processed products, and ultimately increase the income of seaweed farmers in Indonesia. Ped village, Nusa Penida district. The expected outcome of this outreach and entrepreneurship training for making seaweed lunkhead is that seaweed farmers are able to make seaweed lunkhead products as one of the processed products that are ready to be marketed and consumed. The method of implementing this community service activity is the method of providing counseling, in the form of exposing material about the potential and benefits of seaweed, and training on practical skills in making seaweed lunkhead which is given directly to seaweed farmers.
MENINGKATKAN MOTIVASI BELAJAR BAHASA INGGRIS MELALUI PERMAINAN “CHARADES” PADA SISWA KELAS 5 SDN 3 TEMBUKU, BANGLI DI ERA NORMAL BARU Ni Putu Yeni Yuliantari; Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati
JURNAL SEWAKA BHAKTI Vol 7 No 2 (2021): Sewaka Bhakti
Publisher : UNHI Press

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

Abstract

The lack of facilities (such as smartphone or internet signal) and parental assistance during the learning process from home made it difficult for subject materials to be conveyed properly, especially in English lessons. This can be decreased the students' interest and ability in that lesson and continued to face-to-face (offline) meetings. If this happens in the beginning stage, then the students will have difficulty in following the next stages. In order to increase the students’ interest and motivation in learning English, this community service is held. Through the games "Charades", students can learn English using their physical language and verbal language. Students can also move actively so that their friends are able to guess the hidden words. The results of this community service activity is it can increase the interest and motivations of 5th grader at SDN 3 Tembuku, Bangli in learning English and they also understand the materials given.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Putu Cita Ayu; Ni Komang Sumadi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.953 KB) | DOI: 10.32795/widyaakuntansi.v1i1.249

Abstract

The main purpose of the company is to increase the value of the company. With the achievement of high corporate value, the prosperity for shareholders can increase. Factors that can affect the value of the company is the ownership structure of the company. This study aims to determine the effect of institutional ownership and managerial ownership of corporate value. The value of the company in this study is proportional to the value of Tobin's Q. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The method of analysis in this study using multiple linear regression. The results of this study indicate that institutional ownership positively affects the value of the company while managerial ownership does not affect the value of the company.
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Cokorda Gde Bayu Putra Febriari Ni Putu Pande Gusti Alit Suputra Gusti Ayu Agung Anik Pramiari Dewi Gusti Ayu Kade Ratih Gusti Ayu Widhi Antari I Gede Apriana I Gede Aryana Mahayasa I Kadek Adi Kresna Cakra Wibawa I Kadek Agus Widiatmika I Kadek Deni Arta I Made Sadha Suardikha I Nyoman Thegar Suryanatha I Putu Agus Awan Setiyawan I Putu Fery Karyada I Putu Fery Karyada I Putu Nuratama I Wayan Suartina I Wayan Sudiana Ida Ayu Arik Anggari Putri Ida Ayu Mega Evia Lestari Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Kadek Sinta Prameswari Luh Ade Dwi Wahyuni Made Arya Dyasti Pertiwi Ni Kadek Dinda Artha Dharmayanti Ni Kadek Dinda Loveli Ni Kadek Gino Melinda Ni Kadek Puspita Dewi Ni Ketut Ary Sedani Ni Komang Nita Pebriyani Ni Komang Sumadi Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Widya Pebriantari Ni Made Kertiani Ni Made Kusumayanti Ni Made Tia Purnama Dewi Ni Made Wisni Arie Pramuki Ni Nyoman Adityarini Abiyoga Vena Swara Ni Putu Ari Yani Ni Putu Ayu Kusumawati Ni Putu Cantik Lediana Putri Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Wayan Ary Astini Ni Wayan Sinta Sunetri NI WAYAN YUNIASIH Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hurnaleontina Putu Nuniek Hutnaleontina Rai Dwi Andayani W