Garuda - Garba Rujukan Digital

PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Dewi, Ida Ayu Sasmita; Erlinawati, Ni Wayan Alit; Yuniasih, Ni Wayan
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge

PENGARUH TINGKAT PERPUTARAN KAS, STRUKTUR FINANSIAL DAN TINGKAT KREDIT YANG DISALURKAN TERHADAP RENTABILITAS EKONOMIS PADA LEMBAGA PERKREDITAN DESA (LPD) DI KOTA DENPASAR PERIODE 2010 - 2011 Erlina Wati, Ni Wayan Alit
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1675

ABSTRAK Otonomi daerah memberikan ruang bagi perekonomian nasional semakin maju dan mendorong semangat setiap daerah untuk dapat meningkatkan ekonomi dan mengembangkan usaha di pedesaan, khususnya dalam membantu penyediaan dana atau modal untuk masing-masing usaha yang ada di pedesaan. Pendirian LPD merupakan salah satu kebijakan strategis yang dapat menjangkau kelompok masyarakat pedesaan yang bertujuan membantu masyarakat desa dalam pemupukan modal untuk dikembangkan dalam meningkatkan usaha ekonomi di pedesaan. Rentabilitas ekonomis LPD dapat dilihat dari kemampuanÂ manajemen mengatur, mengelola tingkat perputaran kas, struktur finansial dan tingkat kredit yang disalurkan kepada masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat perputaran kas, struktur finansial dan tingkat kredit yang disalurkan secara simultan dan parsial terhadap rentabilitas ekonomis pada LPD di Kota Denpasar periode 2010-2011. Teknik analisis data yang digunakan yaitu uji asumsi klasik, uji F, uji t dan analisis regresi linear berganda. Berdasarkan hasil analisis, dapat diketahui bahwa model regresi datanya berdistribusi normal, tidak terdapat gejala multikolinearitas, tidak ada autokorelasi dan tidak terdapat heteroskedastisitas. Dari uji F diketahui bahwa H0 ditolak dan H1 diterima yaitu tingkat perputaran kas, struktur finansial dan tingkat kredit yang disalurkan memiliki pengaruh serempak yang signifikan terhadap rentabilitas ekonomis. Rentabilitas ekonomis dipengaruhi oleh tingkat perputaran kas, struktur finansial (debt to equity ratio) dan kredit yang disalurkan (loan to deposit ratio) sebesar 74 persen, sedangkan sisanya sebesar 26 persen dipengaruhi oleh variabel lain di luar penelitian ini. Dari uji t dapat diperoleh bahwa tingkat perputaran kas berpengaruh signifikan positif berarti H0 ditolak dan H2 diterima yaitu tingkat perputaran kas berpengaruh signifikan terhadap rentabilitas ekonomis pada LPD di Kota Denpasar selama periode 2010-2011, struktur finansial berpengaruh signifikan negatif berarti H0 ditolak dan H3 diterima yaitu yaitu struktur finansial berpengaruh signifikan terhadap rentabilitas ekonomis pada LPD di Kota Denpasar selama periode 2010-2011, tingkat kredit yang disalurkan berpengaruh signifikan positif yang berarti H0 ditolak dan H4 diterima yaitu tingkat kredit yang disalurkan berpengaruh signifikan terhadap rentabilitas ekonomis pada LPD di Kota Denpasar selama periode 2010 â€“ 2011. Kata kunci : Tingkat Perputaran Kas, Struktur Finansial (debt to equity ratio), Tingkat Kredit Yang Disalurkan(loan to deposit ratio) dan Rentabilitas Ekonomis. ABSTRACT Regional autonomy make space for more advanced national economies and encouraging each region to increase economic and business development in rural areas, particularly in assisting the provision of funds or capital for their respective businesses in the countryside. LPD establishment is one of the strategic policies that can reach rural communities that aims to help people in the village to capital accumulation in promoting economic development in the countryside. LPD economic profitability can be seen from the ability of management to set, manage cash turnover, financial structure and the level of loans extended to people. This Research is determine to test the effect of the level of cash flows, financial structure and the level of outstanding loans simultaneously and partially on the economic profitability LPD in Denpasar 2010-2011 period. Data analysis technique used is the classic assumption test, F test, t test and linear regression analysis. Based on the analysis, it can be seen that the data are normally distributed regression model, there are no symptoms of multicollinearity, no autocorrelation and no heteroscedasticity. Of the F test is known that H0 is rejected and H1 is accepted that the level of cash flows, financial structure and the lending rate has a significant impact on profitability simultaneously economical. Economic profitability is affected by the level of cash flows, debt to equity ratio and loan-to-deposit ratio by 74 percent, while the remaining 26 percent is influenced by other variables outside of this study. T-test can be obtained from the test that the turnover rate of significant positive cash means H0 is rejected and H2 is accepted that the level of cash flows significantly influence the economic profitability of the LPD in Denpasar during the period 2010 -2011, the financial structure of a significant negative effect means that H0 is rejected and H3 received the the financial structure significantly influence the economic profitability of the LPD in Denpasar during the period 2010 - 2011, the level of outstanding loans significantly positive which means H0 is rejected and H4 is accepted that the level of lending significantly influence the economic profitability of the LPD in Denpasar during the period from 2010 to 2011. Keywords: Cash Turnover Rate, Financial Structure (debt to equity ratio), Loan Deposit Ratio (LDR) and the Economic Profitability.

STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN MANUFAKTUR YANG GO PUBLIC I Ketut Yadnyana; Ni Wayan Alit Erlina Wati
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v15i1.1000

The aim of this study was to obtain the empirical evidence about the effect of managerial ownership structureand dividend policy on company value. This study consisted of 66 manufacturing companies which hadshared dividends in year period of 2005 until 2008 with 161 observations. The certainty sample method usedwas purposive sampling. Statistics methods used for testing the hypothesis were simple linear regression andmultiple linear regression method. Based on the statistical test showed that positive impact of managerialownership was on dividend policy and firm value. It showed that the greater level of managerial ownershipwas followed the increasing of dividends value paid to the shareholders and it also caused the value ofcompanies getting better. The variables of dividend policy caused positive impact for the companys value. Theresult showed that larger the dividend distributed to the shareholders, the better the value of the company was.

PENGARUH TINGKAT PERPUTARAN KAS, STRUKTUR FINANSIAL DAN TINGKAT KREDIT YANG DISALURKAN TERHADAP RENTABILITAS EKONOMIS PADA LEMBAGA PERKREDITAN DESA (LPD) DI KOTA DENPASAR PERIODE 2010 - 2011 Ni Wayan Alit Erlina Wati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 2 No. 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1675

ABSTRAK Otonomi daerah memberikan ruang bagi perekonomian nasional semakin maju dan mendorong semangat setiap daerah untuk dapat meningkatkan ekonomi dan mengembangkan usaha di pedesaan, khususnya dalam membantu penyediaan dana atau modal untuk masing-masing usaha yang ada di pedesaan. Pendirian LPD merupakan salah satu kebijakan strategis yang dapat menjangkau kelompok masyarakat pedesaan yang bertujuan membantu masyarakat desa dalam pemupukan modal untuk dikembangkan dalam meningkatkan usaha ekonomi di pedesaan. Rentabilitas ekonomis LPD dapat dilihat dari kemampuan manajemen mengatur, mengelola tingkat perputaran kas, struktur finansial dan tingkat kredit yang disalurkan kepada masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat perputaran kas, struktur finansial dan tingkat kredit yang disalurkan secara simultan dan parsial terhadap rentabilitas ekonomis pada LPD di Kota Denpasar periode 2010-2011. Teknik analisis data yang digunakan yaitu uji asumsi klasik, uji F, uji t dan analisis regresi linear berganda. Berdasarkan hasil analisis, dapat diketahui bahwa model regresi datanya berdistribusi normal, tidak terdapat gejala multikolinearitas, tidak ada autokorelasi dan tidak terdapat heteroskedastisitas. Dari uji F diketahui bahwa H0 ditolak dan H1 diterima yaitu tingkat perputaran kas, struktur finansial dan tingkat kredit yang disalurkan memiliki pengaruh serempak yang signifikan terhadap rentabilitas ekonomis. Rentabilitas ekonomis dipengaruhi oleh tingkat perputaran kas, struktur finansial (debt to equity ratio) dan kredit yang disalurkan (loan to deposit ratio) sebesar 74 persen, sedangkan sisanya sebesar 26 persen dipengaruhi oleh variabel lain di luar penelitian ini. Dari uji t dapat diperoleh bahwa tingkat perputaran kas berpengaruh signifikan positif berarti H0 ditolak dan H2 diterima yaitu tingkat perputaran kas berpengaruh signifikan terhadap rentabilitas ekonomis pada LPD di Kota Denpasar selama periode 2010-2011, struktur finansial berpengaruh signifikan negatif berarti H0 ditolak dan H3 diterima yaitu yaitu struktur finansial berpengaruh signifikan terhadap rentabilitas ekonomis pada LPD di Kota Denpasar selama periode 2010-2011, tingkat kredit yang disalurkan berpengaruh signifikan positif yang berarti H0 ditolak dan H4 diterima yaitu tingkat kredit yang disalurkan berpengaruh signifikan terhadap rentabilitas ekonomis pada LPD di Kota Denpasar selama periode 2010 – 2011. Kata kunci : Tingkat Perputaran Kas, Struktur Finansial (debt to equity ratio), Tingkat Kredit Yang Disalurkan(loan to deposit ratio) dan Rentabilitas Ekonomis. ABSTRACT Regional autonomy make space for more advanced national economies and encouraging each region to increase economic and business development in rural areas, particularly in assisting the provision of funds or capital for their respective businesses in the countryside. LPD establishment is one of the strategic policies that can reach rural communities that aims to help people in the village to capital accumulation in promoting economic development in the countryside. LPD economic profitability can be seen from the ability of management to set, manage cash turnover, financial structure and the level of loans extended to people. This Research is determine to test the effect of the level of cash flows, financial structure and the level of outstanding loans simultaneously and partially on the economic profitability LPD in Denpasar 2010-2011 period. Data analysis technique used is the classic assumption test, F test, t test and linear regression analysis. Based on the analysis, it can be seen that the data are normally distributed regression model, there are no symptoms of multicollinearity, no autocorrelation and no heteroscedasticity. Of the F test is known that H0 is rejected and H1 is accepted that the level of cash flows, financial structure and the lending rate has a significant impact on profitability simultaneously economical. Economic profitability is affected by the level of cash flows, debt to equity ratio and loan-to-deposit ratio by 74 percent, while the remaining 26 percent is influenced by other variables outside of this study. T-test can be obtained from the test that the turnover rate of significant positive cash means H0 is rejected and H2 is accepted that the level of cash flows significantly influence the economic profitability of the LPD in Denpasar during the period 2010 -2011, the financial structure of a significant negative effect means that H0 is rejected and H3 received the the financial structure significantly influence the economic profitability of the LPD in Denpasar during the period 2010 - 2011, the level of outstanding loans significantly positive which means H0 is rejected and H4 is accepted that the level of lending significantly influence the economic profitability of the LPD in Denpasar during the period from 2010 to 2011. Keywords: Cash Turnover Rate, Financial Structure (debt to equity ratio), Loan Deposit Ratio (LDR) and the Economic Profitability.

KINERJA KEUANGAN DAN PENYALURAN DANA SOSIAL YANG BERLANDASKAN TRI HITA KARANA (THK) PADA LEMBAGA PERKREDITAN DESA Ni Wayan Alit Erlina Wati
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Financial performance is the result of decisions based on an assessment of the company's capabilities, both in terms of liquidity, activity, solvency and profitability made by the company's management. The purpose of this study was to determine the effect of ROA, CAR, and CR on the distribution of social funds based on Tri Hita Karana. This research was conducted at the Lembaga Perkreditan Desa, Desa Adat in Penatih village. The type of data used is quantitative from 2014-2016 in the form of a quarterly balance sheet, income statement, trial balance and social fund ledger. Data collection is done through documentation and observation. The analysis technique used is multiple linear regression. The results found that Return on Assets (ROA), Capital Adequacy Ratio (CAR) and Current Ratio (CR) have a positive affect on the distribution of social funds based on Tri Hita Karana. This shows that the higher the profit generated, the better the financial performance of the LPD where most of the social funds channeled are related to parhyangan and pawongan.

PENDAMPINGAN PENINGKATAN KEMAMPUAN DAN KETELITIAN DALAM MANAJEMEN INVENTARISASI Ida Ayu Putu Widani Sugianingrat; Mirah Ayu Putri Trarintya; Ni Wayan Alit Erlina Wati; Kadek Candrawati; I Kadek Anom Suardinatha
JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i1.3694

The existence of office inventory items requires the process of managing, recording, or reporting goods to find out the number of items, additions to existing items and to find out reports of mutations or deletion of goods. The problem that occurs in inventory management at Tiara Dewata is that checking inventory data distributed between departments every 6 months is still not good, there is still a lack of thorough SO inventory officers in each department when checking inventory data between goods that are still good and those that are damaged ( destroyed). Therefore, in order to provide a change from the actual situation that is currently happening and to improve in terms of checking so that it is accurate and in accordance with the data, it is deemed necessary to provide assistance to provide information related to the process of checking inventory data that is correct and in accordance with what is in the company Tiara Dewata. Overall, the assistance activities to increase the ability and accuracy in inventory management in Tiara Dewata's accounting department can be said to be successful. Apart from being measured by the three components above, this success can also be seen from the benefits after participating in the activity. The benefits obtained are being able to carry out inventory management activities better and it is hoped that all parties will always improve accuracy and better communication. So it can be concluded that the purpose of this activity can be achieved

PENGARUH PROFESIONALISME DAN KEPUASAN KERJA TERHADAP KUALITAS AUDITI Ni Luh Putu Sukesiyanti; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.982

This study aims to determine the effect of auditory professionalism and job satisfaction in the face of auditee quality at the Public Accountant Office in Bali Province. The agency theory related to the auditee problem shows that the request for auditee services arises because there is a conflict of interest between management as an agent and an owner understands as a principal. This research was conducted at the Public Accountant Office in Bali with eleven offices in 2019 with 99 auditory people as samples through the purposive sampling method. Data collection is done by distributing questionnaires. 45 questionnaires were analyzed through moderation analysis regression (MRA) technique. The results showed that professionalism had a positive effect on auditee quality with a parametric coefficient value of 0.798 with a significance level of 0.000. This means that there is a high level of professionalism so that the quality of the auditee will be higher and will be found to produce highly qualified auditee reports. Job satisfaction does not affect the auditee quality with a parametric coefficient value of 0.183 with a significance level of 0.117. This means that in order to fulfill the maximum performance of an auditory person, it must be based on the seriousness of the time which is measured by the quality of the work produced.

Pengaruh Efektivitas Pengendalian Internal, Locus Of Control dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal Ni Luh Gede Era Dharma Putri; Ni Wayan Alit Erlina Wati; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3858

The advantage of LPD over other financial institutions is that LPD's business units are located in traditional villages and village scribes are directly involved in the management of LPD as administrators and supervisors. Information provided by the more friendly LPD makes it easier to get a sense of security and peace of mind in Kurama Village. However, as long as it is an institution that manages funds, the occurrence of fraud is inevitable. The purpose of this study is to determine the impact of internal control effectiveness, control location, and organizational ethical culture on the propensity for accounting fraud in Village Credit Institutions (LPDs) across the Abiansemal Subdistrict. Based on data from LPLPD in Badung Regency, the study population consists of all staff working in village credit institutions in Abiansemar District, with a total of 34 of his LPDs and 32 of his LPDs registered and still active. is. The number of employees was 287. The sample size for this study was 130 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that internal controls and an ethical corporate culture negatively impact vulnerability to accounting fraud. The location of controls has a positive impact on exposure to accounting fraud. Based on this result, LPD should improve its internal control system in the future to ensure that employees who commit labor discipline violations are severely punished to avoid misconduct.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search