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DAMPAK DIVERSITAS KEBANGSAAN ANGGOTA DEWAN KOMISARIS DAN DIREKSI PADA KINERJA PASAR PERUSAHAAN Bayu Wicaksana, Ketut Arya
Jurnal Dinamika Manajemen Vol 1, No 1 (2010): March 2010 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i1.2443

Dalam literatur tata kelola perusahaan, diversitas dewan sering disebut dapat meningkatkan keefektifan dewan dan monitoring, serta akan meningkatkan kinerja perusahaan. Tujuan penelitian ini untuk menyelidiki pengaruh diversitas dewan yang diukur dengan variasi kebangsaan anggota dewan pada kinerja pasar perusahaan (rasio price to book value), dengan menggunakan variabel ukuran perusahaan dan jenis industri sebagai variabel kontrol. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2006-2008. Melalui purposive sampling didapat sebanyak 159 sampel. Hasil pengujian hipotesis dengan regresi berganda menunjukkan bahwa variasi kebangsaan anggota dewan tidak berpengaruh terhadap kinerja perusahaan. Variabel kontrol berpengaruh signifikan pada kinerja pasar perusahaan.ÃÂ In corporate governance literatures, board of director diversity is often referred to increase board effectiveness and monitoring, thus increase market performance of the company. The purpose of this research is to investigate the effect of board diversity which is measured by variation of board member nationality on firmÃ¢â¬â¢s market performance (price to book value ratio). This research also measured company size and industry type as control variables. Sample of the research is 159 listed companies in Indonesia Stock Exchange between 2006 and 2008. In addition, sampling method is purposive sampling. The results by using multiple regression analysis show that board nationality variation does not have any significant impact on firmÃ¢â¬â¢s market performance, meanwhile size of the company and industry type variable, have significant effects on firmÃ¢â¬â¢s market performance.

Dampak Diversitas Kebangsaan Anggota Dewan Komisaris dan Direksi pada Kinerja Pasar Perusahaan Bayu Wicaksana, Ketut Arya
JDM (Jurnal Dinamika Manajemen) Vol 1, No 1 (2010): March 2010 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i1.2443

Dalam literatur tata kelola perusahaan, diversitas dewan sering disebut dapat meningkatkan keefektifan dewan dan monitoring, serta akan meningkatkan kinerja perusahaan. Tujuan penelitian ini untuk menyelidiki pengaruh diversitas dewan yang diukur dengan variasi kebangsaan anggota dewan pada kinerja pasar perusahaan (rasio price to book value), dengan menggunakan variabel ukuran perusahaan dan jenis industri sebagai variabel kontrol. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2006-2008. Melalui purposive sampling didapat sebanyak 159 sampel. Hasil pengujian hipotesis dengan regresi berganda menunjukkan bahwa variasi kebangsaan anggota dewan tidak berpengaruh terhadap kinerja perusahaan. Variabel kontrol berpengaruh signifikan pada kinerja pasar perusahaan.Ã‚Â In corporate governance literatures, board of director diversity is often referred to increase board effectiveness and monitoring, thus increase market performance of the company. The purpose of this research is to investigate the effect of board diversity which is measured by variation of board member nationality on firmÃ¢â‚¬â„¢s market performance (price to book value ratio). This research also measured company size and industry type as control variables. Sample of the research is 159 listed companies in Indonesia Stock Exchange between 2006 and 2008. In addition, sampling method is purposive sampling. The results by using multiple regression analysis show that board nationality variation does not have any significant impact on firmÃ¢â‚¬â„¢s market performance, meanwhile size of the company and industry type variable, have significant effects on firmÃ¢â‚¬â„¢s market performance.

PENGARUH KEBANGSAAN ANGGOTA DEWAN PADA KINERJA PASAR (Studi Empiris pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia) Wicaksana, Ketut Arya Bayu; Astawa, I Putu
Jurnal Analisis Manajemen Vol 5, No 2 (2011): Jurnal Analisis Manajemen
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2285.993 KB)

In corporate governance literatures, board diversity is often assumed to increase board efficacy and monitoring, thus increase market performance. In this study board is defined as the combination of board of commissioners and directors since Indonesia uses two-tier board system. The purpose of this research is to investigate the effect of board diversity as measured by board members nationality on firms market performance as measured by price to book value ratio. This research also used company size and industry type as control variables. Samples consisted of 52 companies in 2006, 69 companies in 2007, and 45 companies in 2008, totalling 166 observation. All sample companies were listed at Indonesia Stock Exchange from the year 2006 until 2008. The hypothesis test using multiple regression analysis showed that board members nationality does not have any significant impact on firms market performance. On the other hand, size and industry type do have significant effects on firms market performance.

PENGARUH KEBANGSAAN ANGGOTA DEWAN PADA KINERJA PASAR (Studi Empiris pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia) Ketut Arya Bayu Wicaksana; I Putu Astawa
Jurnal Analisis Manajemen Vol 5, No 2 (2011): Jurnal Analisis Manajemen
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2285.993 KB)

In corporate governance literatures, board diversity is often assumed to increase board efficacy and monitoring, thus increase market performance. In this study board is defined as the combination of board of commissioners and directors since Indonesia uses two-tier board system. The purpose of this research is to investigate the effect of board diversity as measured by board members nationality on firms market performance as measured by price to book value ratio. This research also used company size and industry type as control variables. Samples consisted of 52 companies in 2006, 69 companies in 2007, and 45 companies in 2008, totalling 166 observation. All sample companies were listed at Indonesia Stock Exchange from the year 2006 until 2008. The hypothesis test using multiple regression analysis showed that board members nationality does not have any significant impact on firms market performance. On the other hand, size and industry type do have significant effects on firms market performance.

ANALISIS PENERAPAN PMK 169/PMK.010/2015 PADA PT BALI LESTARI I Made Sedana Yasa; Ketut Arya Bayu Wicaksana
Jurnal Bisnis dan Kewirausahaan Vol 12 No 3 November (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.35 KB)

Penelitian Penerapan PMK (Peraturan Menteri Keuangan) 169/PMK.010/2015 bertujuan untuk mengetahui dampak dari penerapan tersebut terhadap perbandingan utang dan modal, sedangkan manfaat dapat memutuskan kebijakan yang tepat agar perusahaan memperoleh keuntungan. Penelitian ini merupakan studi kasus pada PT Bali Lestari sebuah perusahaan yang bergerak di bidang jasa perhotelan di kawasan Legian Kuta.Teknik analisis yang digunakan adalah teknik analisis deskriptif kualitatif. Penerapan PMK 169/PMK.010/2015 pada PT Bali Lestari dengan perhitungan Debt Equity Ratio diperoleh hasil 7:1. Besarnya perbandingan ini melebihi perbandingan pada aturan PMK 169/MK.010/2015, sehingga biaya pinjaman yang terdapat pada PT Bali Lestari harus dkoreksi. Besarnya biaya pinjaman yang dapat dibebankan adalah sebesar Rp 728.571.429, dan sisanya Rp 546.428.571 harus dikoreksi sebagai penambah laba. Hal ini mengakibatkan penghasilan kena pajak bertambah sebesar Rp 546.427.976, sehingga penghasilan kena pajak berjumlah Rp 2.500.822.000. Penambahan penghasilan kena pajak, mengakibatkan PPh terutang bertambah sebesar Rp 115.639.498 dari jumlah PPh terutang sebelum diterapkannya aturan ini. Kebijakan yang dapat dilakukan PT Bali Lestari untuk memperkecil angka DER dan memperbesar jumlah biaya bunga yang dapat dibebankan adalah dengan melakukan evaluasi aktiva tetap, mencantumkan utang pemegang saham pada akun utang pada pihak yang mempunyai hubungan istimewa sehingga utang tersebut akan menambah di sisi modal

The Effect of Economic Growth and Locally Generated Revenue on Financial Independence on Regions in the Province of Bali Anak Agung Gde Mantra Suarjana; Ketut Arya Bayu Wicaksana; Luh Mei Wahyuni
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 3 (2019): November 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v9i3.1441

The purpose of this research are firstly to analyze the effect of economic growth on financial independence on regions in the Province of Bali, secondly to analyze the effect of locally generated revenue toward financial independence on regions in the Province of Bali, thirdly to analyze the effect of economic growth and locally generated revenue on financial independence on regions in the Province of Bali, and fourthly to analyze each regions financial independence in the Province of Bali. Samples collected using purposive sampling method for the last 5 (five) years from each region. The results show that economic growth positively significant affected financial independence of regions in the Province of Bali. The second result show that locally generated revenue has positive and significant effect on financial independence on regions in the Province of Bali. The third findings show that simultaneously economic growth and locally generated revenue have significantly positive effect on financial independence on regions in the Province of Bali. In general, financial independence of each region in the Province of Bali still depend on the central government. It concluded from the low and very low ratio of districts/cities financial independence. Only region of Badung have high ratio on financial independence thus the region of Badung’s locally generated revenue able to fund its own expenditure in their duty to perform regional autonomy.

Determinants Increasing Supervisory Effectiveness in Implementing Supply chain management and Cooperative Oversight Techniques Made Marsa Arsana; Ketut Arya Bayu Wicaksana; Nyoman Sugiarta; Ni Luh Gede Mahayu Dicriyani
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.895 KB)

Abstract— The research objective is to identify the determinants of increasing the effectiveness of intern supervisors in implementing Cooperative supply chain and supervision techniques. Research methods, data collection techniques: interviews, questionnaires and observations. Data Analysis, qualitative data is transformed into quantitative data in the form of scale. Each variable is made into five categories based on a Likert scale. The average score scale used is a scale of five namely Strongly Disagree value weighting 1, Disagree weighting value 2, Enough weighting value 3, Agree weighting value 4, Strongly agree weighting value 5. Cooperative supervisor (Y) as a dependent variable: implementation of effective supervision supply chain management (Y1) and effective supervision techniques (Y2), while the independent variables: intern factors (F1) and extern factors (F2) of the cooperative's intern supervisors. Data were analyzed with the Structural Equation Model to find intern and extern factors of cooperative supervisors as a determinant of supervisor effectiveness. The finding of the research is the effectiveness of the cooperative's intern supervisors is determined by intern factors and the cooperative supervisor's extern factors, so that in the future it is necessary to carry out these factors.

Analysis Financial Ratio of Regional Government Budget in Assessing Financial Management Performance of Regional Government of Gianyar Regency N K C Wandari; K A Bayu Wicaksana; P Adi Suprapto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This research sought to assess the performance of regional financial management in Gianyar Regency during 2016-2020, as measured by the degree of fiscal decentralization ratio, the regional financial dependence ratio, the Original Regional Government Revenue effectiveness ratio, the regional financial efficiency ratio, and the regional expenditure compatibility ratio. In addition, this research also determined the regional financial capacity of Gianyar Regency, measured through the calculation of Share and Growth, the mapping of regional financial capacity, and the index of regional financial capacity. The research results revealed that the financial management performance of Gianyar Regency during 2016-2020 on average was in a bad condition. It can be seen from its low regional autonomy and its high dependency on the central government. In addition, the regional government has not been able to streamline the regional finances in which regional expenditures were greater than regional revenues. The distribution of regional budget in Gianyar Regency has not been evenly allocated so that the performance regional financial management was at worse state. However, viewed from the level of regional financial capacity, Gianyar Regency has very good potential, obstructed by its low level of Original Regional Government Revenue use to finance regional expenditures..

Integrating dictionary on taxation accounting terminology as self-learning kit in English for specific purposes Luh Nyoman Chandra Handayani; Gusti Nyoman Ayu Sukerti; Ketut Arya Bayu Wicaksana
Journal of Applied Studies in Language Vol. 6 No. 2 (2022): Dec. 2022
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasl.v6i2.668

Specialized tax and accounting dictionaries are useful for vocational students as an independent learning medium, as they facilitate vocabulary mastery and eliminate the need for general dictionary lookups. The focus of this paper is the development of a dictionary of tax accounting terminology as an independent learning medium in the academic reading process and analysis of its implementation. This learning medium was developed using an adaptation of the ADDIE model which consists of five phases: needs analysis, design, development, implementation, and evaluation. This study elaborates on the student's perspective on the product produced in this study, namely a self-learning kit in the form of a tax accounting terms dictionary as well as student experiences in using dictionary applications to support their learning. The dictionary covers 731 data entries with the description of word translation, word class, definition, and sample sentences in English and Indonesian. In addition, users are also provided with 8 self-evaluation exercises in Quizizz which can be accessed via barcode scanning or link. Data analysis in the form of respondents’ responses in Google Form was described based on aspects of student feedback after using the dictionary. The descriptions of student perceptions are summarized into aspects of design, content, and usability. Students gave positive responses in those three aspects and highlighted that the dictionary assisted them in improving their vocabulary mastery, and reading comprehension as well as in reflecting on their learning progress through self-evaluation.

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