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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Bisma: Jurnal Manajemen Parta: Jurnal Pengabdian Kepada Masyarakat JRABA Jurnal Akses Dharma Jnana
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EDUKASI PENGELOLAAN KEUANGAN KELUARGA BAGI MASYARAKAT YANG TERDAMPAK COVID-19 DI DESA BATUAJI Agus Arya Adi Putra I Gede; Luh Gede Kusuma Dewi
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.989 KB) | DOI: 10.38043/parta.v2i1.3161

Abstract

Sejak munculnya virus Covid-19, perekonomian Indonesia mengalami penurunan yang cukup signifikan bahkan menjadi tidak stabil hal tersebut disebabkan karena diterapkannya beberapa peraturan yang bertujuan untuk memutus rantai penyebaran virus Covid-19. Adanya peraturan yang dikeluarkan oleh pemerintah berdampak buruk terhadap masyarakat karena mengakibatkan terjadinya penurunan pendapatan terutama dalam lingkup keluarga. Dampak yang terjadi memunculkan masalah mengenai pengelolaan keuangan terutama keluarga yang mengalami penurunan pendapatan akibat pandemi Covid-19, untuk itu perlunya pengelolaan keuangan terkait pendapatan yang diterima maupun pengeluaran yang dikeluarkan dengan proporsi yang sebaik mungkin. Keywords : Covid-19, Family, Income, Economy.
MEMBANTU MENINGKATKAN PENJUALAN PRODUK UMKM MASYARAKAT DI MASA PANDEMI MELALUI BISNIS ONLINE Kadek Bagus Devana Arta; Luh Gede Kusuma Dewi
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.174 KB) | DOI: 10.38043/parta.v2i1.3175

Abstract

The target community in the Online-Based Real Work Lecture Program (KKNbD) are UMKM actors who experienced a decline in turnover/income in Cempaga village during the covid-19 pandemic. The problem is that the target community does not yet have adequate skills in optimizing the use of the internet and social media as business media. online and do not have an adequate understanding of the legality of online transactions. The methods used are: observation, training and coaching, and evaluation. The result achieved is that the target community has a very high level of participation in online business design training in the midst of a pandemic and can again increase product sales from the target community. Keywords : Online Business Training; Social Media; E-Commerce
PELATIHAN DAN PENDAMPINGAN KEWIRAUSAHAAN: PRODUKSI JAJE BEGINA DI KECAMATAN BLAHBATUH Luh Gede Kusuma Dewi; Nyoman Ayu Wulan Trisna Dewi; Made Arie Wahyuni
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.2897

Abstract

Based on the results of observations and interviews, the majority of youth in Blahbatuh District are still students, who will soon complete their studies and will return to the community as part of the economic driver. This is where their concern is to look for other job opportunities, for example good entrepreneurship. Bali is an area with a strong cultural heritage. So far, it can be seen that the influence of the times has made people forget their own culture. At that time, every family helped each other to make jaje gine as a piodalan preparation. but nowadays, jaje gine can be bought easily in the market. Therefore, the cultural tradition of producing jaje upakara is revived through community service programs. The activity was carried out for two days, attended by 15 participants. The results showed that the participants participated enthusiastically and understood the material that had been given.
Pengaruh Mekanisme Good Corporate Governance, Kualitas Audit, Dan Motivasi Kontrak Utang Terhadap Manajemen Laba Perusahaan Manufaktur Adinda Brahmiswari Ningrat; Luh Gede Kusuma Dewi
Bisma: Jurnal Manajemen Vol. 8 No. 2 (2022): Bulan Agustus
Publisher : Universitas Pendidikan Ganesha

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Abstract

The purpose of this study is to see how independent board of commissioners, board of directors, audit quality, and debt contract motivation affect earnings management in manufacturing companies. In this study using quantitative methods. The sampling technique used is purposive sampling, with a total sample of 15 food and beverage manufacturing companies listed on the IDX for the 2014-2019 period. The data analysis technique used in this research is multiple linear regression analysis and hypothesis testing using t test with a significance level of 0.05. The results of the study explain that the independent board of commissioners has a positive and significant effect on earnings management. The board of directors has a positive and significant effect on earnings management. Audit quality has no and significant effect on earnings management. Debt contract motivation has a positive and significant effect on earnings management
Pengaruh Price To Book Value, Economic Value Added, Dan Market Value Added Terhadap Return Saham Investor Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia I Gusti Bagus Ngurah Darma Mahasidhi; Luh Gede Kusuma Dewi
Bisma: Jurnal Manajemen Vol. 8 No. 2 (2022): Bulan Agustus
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to determine how the influence of Price to Book Value (PBV), Economic Value Added (EVA) and Market Value Added (MVA) to the Return investors acquired shares in banking companies listed in Indonesia Stock Exchange 2018-2020 period. This study also aims to determine the effect of Price to Book Value (PBV), Economic Value Added (EVA) and Market Value Added (MVA) simultaneously to the Return investors acquired shares in banking companies listed in Indonesia Stock Exchange 2018-2020 period. This research was conducted using quantitative methods. The data used in this study are secondary data sourced from the annual financial statements of banking sector companies listed on the Indonesia Stock Exchange (IDX). The results of this study state that Price to Book Value (PBV) has a significant effect on Stock Return, Economic Value Added (EVA) has no significant effect on Stock Return, Market Value Added (MVA) has a significant effect on Stock Return. Then Simultaneously Price to Book Value (PBV), Economic Value Added (EVA) and Market Value Added (MVA) have a significant effect on Stock Return.
Perbandingan Tingkat Likuiditas Sebelum Dan Sesudah Diterapkan Kebijakan Restrukturisasi Kredit (Studi Pada BPR Sekabupaten Gianyar) Gusti Ayu Yuni Astari; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.37190

Abstract

The purpose of this study is to verify the differences in the average liquidity level of Regular Banks as measured by Cash Ratio and Loan to Asset Ratio. To know the changes that have occurred before and after the implementation of the credit restructuring policy at the Rural Bank in Gianyar district registered with the OJK. There are 25 Rural Banks in Gianyar Regency registered with the OJK. The data used is secondary data in the form of financial statements in the third quarter of 2019 before the policy, and the third quarter of 2020 is after the policy. Based on the results of the hypothesis test by using Paired Sample t-Test. Shows the results in the period before and after the implementation of the credit restructuring policy was applied. A variable liquidity ratio experienced significant average changes, the variable is Cash Ratio. While the other variable has been researching, such as the Loan to Asset Ratio did not significant changes in average between before and after credit restructuringat the Rural bank. Keywords : Debt Restructuring, Cash Ratio, Loan to Aset Ratio, Rural Bank.
PENENTUAN HARGA JUAL DALAM PERSPEKTIF TAFSIR LABA PADA PETERNAK AYAM JAGO DI DESA MADENAN (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng): (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng) Komang Yogiswara; Luh Gede Kusuma Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37168

Abstract

This study aims to determine the price of madenan studs and brooders by rooster breeders in Madenan Village, to find out the treatment of Madenan roosters by rooster breeders in Madenan Village, to find out how to determine the selling price of Madenan roosters, to find out how the rooster breeders in Madenan Village in interpreting the profits earned on Madenan roosters. This research uses descriptive qualitative method. The data collection technique is by conducting observations, interviews, and documentation which will be processed through analysis based on the observations and knowledge of the researcher. The results of the study showed that (1) the purchase price of roosters and roosters in Madenan Village based on the fighting style of chickens and brooders of good breeds, (2) Accounting Treatment of Biological Assets on Madenan Rooster Breeders and performing depletion calculations using the total production method , (3) The selling price of Jaco do Madenan chicken can be seen from the production cost, fighting style, body posture, breed (soroh) of Madenan chicken, (4) Interpretation of Profits Obtained by Rooster Breeders in Madenan Village, namely the profit of inner satisfaction, real profit, and money profit.
Pengaruh Kompetensi SDM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Komitmen Organisasi sebagai Pemoderasi I Gusti Ayu Putri Anggreni; Luh Gede Kusuma Dewi
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.37084

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis pengaruh kompetensi sumber daya manusia dan pengendalian internal terhadap kualitas laporan keuangan dengan komitmen organisasi sebagai variabel moderasi. Indikator yang yang digunakan untuk pengukuran adalah relevansi, keandalan, dapat dipahami, dan dapat dibandingkan. Jumlah responden sebanyak 92 yang disebarkan pada 23 koperasi yang aktif di Kecamatan Rendang, Kabupaten Karangasem dengan menentukan kriteria terhadap respondennya. Teknik analisis data menggunakan analisis regresi linear berganda dan moderated regression analysis. Hasil peneltian menunjukkan bahwa (1) kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan, (2) pengendalian internal berpengaruh positifdan signifikan terhadap kualitas laporan, (3) komitmen organisasi memperkuat pengaruh positif kompetensi sumber daya manusia terhadap kualitas laporan keuangan, dan (4) komitmen organisasi memperkuat pengaruh positif pengendalian internal terhadap kualitas laporan keuangan.
Pelestarian Lingkungan dan Peningkatan Nilai Ekonomi Limbah Melalui Sosialisasi dan Pelaksanaan Bank Sampah Banjar Umalas Kangin, Kuta Utara Luh Gede Kusuma Dewi; Ni Komang Purwaningsih; Ni Luh Padmayani
Jurnal AKSES Vol 14 No 2 (2022): Jurnal Akses Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalakses.v14i2.952

Abstract

The socialization and implementation of this waste bank was carried out in Banjar Umalas Kangin, Kerobokan Klod Village, North Kuta District, Badung Regency. This service activity involves the participation of PKK administrators and members as well as a waste management company, namely BaliBagus Recycle. Banjar Umalas Kangin is a densely populated tourist area. This is one of the triggers for the increase in the volume of waste in this area. This garbage is usually thrown away by the community. However, with the waste bank program, it is hoped that it can contribute to increasing the economic value of the waste produced in this banjar area. This activity is also in line with the main PKK program.
Pengaruh Leverage, Profitabilitas, dan Intensitas Aset Tetap Terhadap Tax Avoidance Pada Perusahaan Manufaktur di BEI Made Dinda Mariadi; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.35910

Abstract

Perusahaan berusaha untuk menekan biaya pajaknya untuk mendapatkan keuntungan yang lebih besar. Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Profitabilitas, dan Intensitas Aset Tetap terhadap Tax Avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan yang dipublikasikan di www.idx.co.id. Populasinya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2017-2019 sebanyak 167 perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sampel yang memenuhi kriteria dalam penelitian ini yaitu 38 perusahaan. Teknik analisis data adalah analisis regresi berganda dengan menggunakan SPSS 20.0 for windows. Tingkat signifikansi dalam metode penguian hipotesis sebesar 5%. Hasil penelitian menunjukkan bahwa 1) Leverage berpengaruh positif terhadap Tax Avoidance, 2) Profitabilitas berpengaruh positif terhadap Tax Avoidance. 3) Intensitas Aset Tetap berpengaruh positif terhadap Tax Avoidance.
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Astawa, I Gede Putu Banu Bhisma Putra Wasuka Dewi, Putu Eka Dianita Marvilianti Edy Sujana Febry Sugiantara Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Gusti Ngurah Pradnyana Putra I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Hery Putra Pratama I Putu Julianto Kadek Bagus Devana Arta Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Putri Trisnayanti Komang Yogiswara Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Ary Meitriana Made Dinda Mariadi Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Komang Purwaningsih Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Parwati, Ni Kadek Ayu Yusi Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sayu Anggi Safitri Sunitha Devi Umbu Joka Wati, Luh Putu Erlina Ariya