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All Journal Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Akuntansi dan Bisnis Khazanah Sosial Jurnal Abdimas Sangkabira International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Inovasi Akuntansi
Ni Putu Lisa Ernawatiningsih
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI PERTUMBUHAN SISA HASIL USAHA DI KOPERASI SIMPAN PINJAM KOTA DENPASAR Zerlinda Diah Ayu Kagatanaribe; Putu Kepramareni; Ni Putu Lisa Ernawatiningsih
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): 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.v9i1.305

Abstract

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 Putu Kepramareni; Ni Putu Lisa Ernawatiningsih
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): 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.v9i2.609

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 PRAKTIK PERATAAN LABA PADA SELURUH PERUSAHAAN DI BURSA EFEK INDONESIA Ni Made Devi Irayani; I Putu Mega Juli Semara Putra; Ni Putu Lisa Ernawatiningsih
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi
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
ANALISIS DETERMINAN TERHADAP MANAJEMEN KEUANGAN MAHASISWA PROGRAM STUDI AKUNTANSI DI PERGURUAN TINGGI SWASTA KOTA DENPASAR Ni Putu Lisa Ernawatiningsih
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 Ni Putu Lisa Ernawatiningsih; I Gusti Ayu Asri Pramesti
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

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

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 Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar Ni Putu Shinta Dewi; Ni Putu Lisa Ernawatiningsih
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 1 (2019): Volume 2 Nomor 1, Januari 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.499 KB) | DOI: 10.36778/jesya.v2i1.31

Abstract

The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.
Determinant Analysis of the Effectiveness of Accounting Information Systems Ni Putu Lisa Ernawatiningsih; Putu Kepramareni
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.470

Abstract

Accounting Information Systems are defined as computer-based systems that process financial information and support the task of decision making in the context of coordination and control of organizational activities. The purpose of this study is to obtain empirical evidence about the effect of incentives, level of education, experience, and skills on the effectiveness of accounting information systems at PT. Angkasa Pura Logistik. The sampling technique used in this study is a non probability sampling technique with a purposive sampling method. While the data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that incentives, levels of education, experience, and skills have a positive effect on improving accounting information systems at PT. Angkasa Pura Logistik.
Factors That Influence the Use of Accounting Information Systems Ni Putu Lisa Ernawatiningsih; I Putu Edy Arizona
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1540

Abstract

Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems. 
PENYULUHAN KESEHATAN GIGI DAN MULUT SERTA PENERAPAN 3R (REDUCE, REUSE, RECYCLE) DI SEKOLAH DASAR NEGERI 1 SEMBUNG Ni Putu Lisa Ernawatiningsih; I Made Tamba; I Kadek Pande Yoga Kresnayana; Made Adelia Purnama Putri
Jurnal Abdimas Sangkabira Vol. 3 No. 2 (2023): Jurnal Abdimas Sangkabira, Juni 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i2.546

Abstract

Kesehatan anak didik bagi kemajuan suatu pendidikan membuat pengetahuan terkait kesehatan gigi dan mulut serta penerapan 3 R (Reduce, Reuse, Recycle) di Sekolah Dasar Negeri 1 Sembung menjadi hal yang perlu diperhatikan. Berdasarkan hasil observasi yang dilakukan ditemukan bahwa pengetahuan siswa Sekolah Dasar Negeri 1 Sembung tentang kesehatan gigi sangatlah kurang, sehingga pengabdian masyarakat ini bertujuan untuk memberikan penyuluhan tentang kesehatan gigi kepada siswa Sekolah Dasar Negeri 1 Sembung. Selain permasalahan kesehatan gigi permasalahan sampah menjadi hal serius lain yang menjadi fokus juga dalam pengabdian ini. Tim pengabdian akan mengadakan penyuluhan serta pendampingan terkait penanganan masalah kesehatan gigi serta pengelolaan sampah di sekolah dengan penyuluhan terkait pemilahan sampah
Kebijakan Dividen Serta Faktor-Faktor yang Mempengaruhinya I Ketut Sunarwijaya; Ni Putu Lisa Ernawatiningsih; I Komang Agus Mahawerdi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023): IN PRESS
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4048

Abstract

Dividen yang dibayarkan perusahaan tergantung kepada kebijakan dari masing-masing perusahaan. Untuk mengetahui faktor-faktor yang mempengaruhi kebjakan dividen yang diambil perusahaan maka dilakukan analisis dengan menggunakan variabel penelitian yaitu profitabilitas, kebijakan hutang, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan. Tujuan dari penelitian ini adalah untuk menguji kembali pengaruh profitabilitas, kebijakan hutang, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan terhadap kebijakan dividen perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2021. Metode pengumpulan data yang digunakan dalam penelitan ini yaitu dokumentasi dengan cara mengambil data laporan keuangan perusahaan perbankan dari situs BEI 2019-2021. Pemilihan periode 2019-2021 didasarkan pada keterpurukan kinerja sector perbankan karena terdampak kovid-19 yang juga mempengaruhi kebijakan dividen perusahaan. Metode penentuan sampel dari penelitian ini adalah Purposive Sampling yaitu metode penentuan sampel dengan menggunakan kritera-kriteria tertentu sesuai dengan kriteria penelitian. Untuk jumlah sampel dari penelitian ini sebanyak 13 sampel dengan total amatan sebanyak 39. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian yaitu profitabilitas berdampak positif terhadap kebijakan dividen, ukuran perusahaan berdampak positif terhadap kebijakan deviden, likuiditas berdampak positif terhadap kebijakan dividen, kebijakan hutang berdampak negatif terhadap kebijakan dividen serta pertumbuhan perusahaan tidak berpengaruh terhadap kebijakan dividen perusahaan.  
Co-Authors Gde Bagus Brahma Putra I Gusti Ayu Asri Pramesti I Kadek Aryawan I Kadek Pande Yoga Kresnayana I Ketut Sunarwijaya I Komang Agus Mahawerdi I Made Tamba I Putu Edy Arizona Made Adelia Purnama Putri Made Ika Prastyadewi Ni Made Devi Irayani Ni Putu Shinta Dewi Putra, I Putu Mega Juli Semara Putu Kepramareni Putu Wenny Saitri Zerlinda Diah Ayu Kagatanaribe