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All Journal EKONOMIS : Journal of Economics and Business Journal of Applied Management and Accounting Science (JAMAS) Journal of International Conference Proceedings JURNAL ECONOMINA Jurnal Indonesia Sosial Sains
RR. Maria Yulia Dwi Rengganis
Universitas Mahasaraswati Denpasar
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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PENGARUH PROFESIONALISME PADA PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI DAN KREDIBILITAS KLIEN SEBAGAI PEMODERASI Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.34

Abstract

The aim purposes of this research to find empirical proof about the influence of profesionalism to materiality judegement and the influence of professional ethics and client credibility as moderating variables. Saturated sample method as the technique sampling. Data collection was done using questionnaires and dedicated to 86 auditors. Sample collections techniques use saturated samples. The number of respondents who filled out and returned the questionnaire in this study were 74 people. The analysis technique used in this study is Moderated Regression Analysis. The instruments have been examined for its validity and reliability. The model also has passed the classical assumptions of regression analysis. The result show that: (1) profesional ethics as moderating variable can’t moderate the inffluence of profesionalism to materiality judgement;and (2) credibility client as moderating variable can moderate the inffluence of profesionalism to materiality judgement.
Moderating Competency on the Effect of Owner’s IQ, EQ, and SQ on MSME Performance in Denpasar City Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; Putu Ayu Anggya Agustina
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1465

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). The performance of MSMEs needs to be investigated because the contribution of the MSME sector to Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of IQ, EQ, and SQ on the performance of Micro, Small and Medium Enterprises moderated by competence. The object of research is the performance of MSMEs in Denpasar City. The sampling technique used in this study is Probably sampling using a simple random technique. There are 100 MSMEs as a sample with a total of 77 statements. Based on the results of research analysis (1) competence weakens the positive influence of IQ and SQ on the performance of MSMEs in Denpasar City; and (2) competence is not able to moderate the effect of EQ on the performance of MSMEs in Denpasar City. Suggestions for further research are to develop research objects and develop research instruments by conducting personal interviews with respondents. Keywords: IQ, EQ, SQ, Competence, Performance.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN, MOTIVASI DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; A.A Sagung Istri Pramanaswari
JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v1i4.212

Abstract

Wirausaha adalah seorang yang memiliki keahlian untuk menjual, mulai dari menawarkan ide hingga komoditas baik berupa produk atau jasa. Dengan kreatifitasnya, seorang wirausaha mampu beradaptasi dengan berbagai situasi dan kondisi lingkungan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pendidikan kewirausahaan, motivasi dan lingkungan keluarga terhadap minat berwirausaha pelaku UMKM di Kecamatan Denpasar Utara. Sampel dari penelitian ini menggunakan metode propotional random sampling, dimana jumlah populasi yang digunakan adalah sebanyak 11.059 UMKM dan sampel yang digunakan dalam penelitian ini sebanyak 100 UMKM. Data yang digunakan adalah wawancara, kuesioner dan dokumentasi. Penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial bahwa variable pendidikan kewirausahaan motivasi dan lingkungan keluarga berpengaruh positif terhadap minat berwirausaha pelaku UMKM di Denpasar Utara.
Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani
Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.908 KB) | DOI: 10.59141/jiss.v2i07.365

Abstract

MEA atau kita kenal dengan istilah Masyarakat Ekonomi Asean slah satu pemicu utama perkembangan ekonomi Indonesia. Kebijakan untuk mengwasi perkembangan ini adalah dengan pemeriksaan oleh pihak ketiga yaitu auditor eksternal. Tujuan penulisan artikel ini untuk memperoleh bukti empiris antara profesionalisme, pengalaman kerja, dan etika profesi terhadap kualitas audit seorang auditor. KAP wilayah Denpasar menjadi objek penelitian dalam artikel ini. Sampel ditentukan dengan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Profesionalisme berpengaruh positif terhadap Kualitas Audit, Pengalaman berpengaruh negatif terhadap Kualitas Audit, dan Etika berpengaruh positif terhadap Kualitas Audit.
Analysis of Bank Soundness Level at Regional Development Bank of Bali for 2012 to 2021 I Kadek Bagiana; Luh Pande Eka Setiawati; RR. Maria Yulia Dwi Rengganis; Anak Agung Sagung Istri Pramanaswari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.654

Abstract

The purpose of this study is to analyze the health level at RDB of Bali by using the Risk Based Bank Rating (RBBR) method. The RBBR method includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). A quantitative descriptive approach was used to analyze. The variables in this study are the Risk Profile includes the ratio of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG) uses the composite value of GCG, Earnings includes the ratio of Return on Assets (ROA) and Net Interest Margin (NIM) and Capital includes the Capital Adequacy Ratio (CAR). Data were collected from annual reports for the period 2012 to 2021. The results showed that RDB of Bali obtained a composite rating of 2, which means the bank is in a healthy condition.
Co-Authors A.A Sagung Istri Pramanaswari Anak Agung Sagung Istri Pramanaswari Ayu Anggya Agustina, Putu I Kadek Bagiana Luh Pande Eka Setiawati Luh Putri Mas Mirayani