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Ni Putu Budiadnyani
Universitas Pendidikan Nasional
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PENGARUH KOMPENSASI MANAJEMEN PADA PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Ni Putu Budiadnyani
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.74 KB) | DOI: 10.38043/jiab.v5i1.2429

Abstract

Penelitian ini bertujuan untuk memeroleh bukti empiris pengaruh kompensasi manajemen pada penghindaran pajak. Selain itu, penelitian ini juga bertujuan untuk memeroleh bukti empiris kepemilikan institusional memoderasi pengaruh kompensasi manajemen pada penghindaran pajak. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 48 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa kompensasi manajemen berpengaruh negatif pada penghindaran pajak, kepemilikan institusional memperlemah pengaruh kompensasi manajemen pada penghindaran pajak.
Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak Ni Putu Budiadnyani
E-Jurnal Akuntansi Vol 30 No 9 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i09.p06

Abstract

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.
Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19 Ni Putu Budiadnyani; I G A Desy Arlita
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p11

Abstract

The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. Keywords: Capital Adequacy; Credit Risk; Profitability
Company Performance as Moderation the Effect of Leverage on Company Value Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I G A Desy Arlita
Syntax Idea Vol 5 No 5 (2023): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i5.2194

Abstract

The establishment of a company that applies economic concepts has the main goal of generating profits by optimizing the value of the company. Maximizing company value means realizing the stock market price, which means that if stock price movements increase constantly, it is able to explain the implementation of company goals This research uses quantitative research. The type of data used in this study is the type of secondary data obtained from the Indonesia Stock Exchange in 2019 – 2021. The population of this study is banking companies listed on the Indonesia Stock Exchange as many as 46 companies. Sampling of this study using purposive sampling then obtained a sample of 60 companiesResults, When the company's performance is good, the effect of leverage on company value can be positive. This occurs when leverage is used wisely and directed to enhance a company's growth, such as investments in research and development of new products, acquisitions of complementary companies, and development of new markets. If the company's performance is good, the effect of leverage on the value of the company can be positive because leverage can be used to increase the growth of the company. However, if a company's performance is poor, the effect of leverage on the company's value can be negative because leverage can increase the company's risk and uncertainty.
Increasing Understanding of Preparation of Financial Statements in Increasing the Competitiveness of Micro, Small and Medium Enterprises in Celuk Village Ni Putu Budiadnyani; Putu PRA Dewi; I Gusti AAP Indraswari
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 7 No 2 (2023): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v7i2.755

Abstract

Public awareness for entrepreneurship by taking advantage of existing opportunities is not followed by understanding and knowledge about the importance of managing a business well. The business community is still not aware of the importance of good financial records based on applicable standards. Recording of financial transactions is not done properly. Transactions that should be recorded may not be recorded. This underlies the socialization and education of the preparation of financial reports for micro, small and medium enterprises (MSMEs). This activity is expected to increase knowledge of the importance of compiling financial reports in running a business. Financial transactions that are arranged in good financial reports can increase the potential for MSME competitiveness.
PEMANFAATAN KAWASAN KONSERVASI HUTAN MANGROVE SEBAGAI EKOWISATA DI KAMPOENG KEPITING I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri; Putu Pande R. Aprilyani Dewi
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.273

Abstract

The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..
Sosialisasi Stunting Sebagai Upaya Peningkatan Peran Orang Tua Dalam Pencegahan Kurang Gizi Pada Balita Di Desa Bayung Gede Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I Gusti Ayu Agung Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.270

Abstract

Human Resources are the main requirement to bring this country to become a developed Indonesia. However, the preparation of these resources is constrained by the problem of stunting. Stunting cases in Bangli Regency have a high number where Bayung Gede Village is included in the list of villages that have mild stunting zones, namely the number of cases at 20 percent to 30 percent. One of the causes of stunting is a lack of nutritional intake. So, it is necessary to hold socialization and education related to stunting in Bayung Gede Village. The activity took place for two days on Thursday and Friday, 27-28 October 2022 which took place at the Bayung Gede Village Hall. This activity was attended by PKK women. The socialization provided succeeded in making PKK mothers understand the importance of nutrition in toddlers and the importance of planning a pregnancy.
Meningkatkan Potensi Ekonomi Kreatif Melalui UMKM Di Desa Bayung Gede Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i4.413

Abstract

The most frequently encountered non-organic waste issue is plastic bag waste which is widespread in society, even though plastic packaging is a material that is difficult to decompose or destroy. One simple activity that can be done to reduce plastic waste is to use paper bags. The process of making paper bags can use materials that are around us, such as waste paper. The activity carried out in community service is a socialization carried out in increasing the creative economic potential for the community in Bayung Gede Village, Kintamani District, Bangli Regency, Bali Province, in October 2022. From the community service activities that have been carried out in Bayung Gede Village, it can be concluded that participants who take part in the training can increase the selling value of products by using the skills they have and can increase the economic value in Bayung Gede Village.
Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A Desy Arlita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1684

Abstract

Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.
PENDAMPINGAN PENGEMBANGAN UMKM RETAIL DI MASA PANDEMI Santi Setiari; Billy Sarchan; Yulia Rosita; Luh Putu Mahyuni; I Made Chandra Mandira; Ni Putu Budiadnyani
Jurnal Dinamika Pengabdian (JDP) Vol. 9 No. 1 (2023): JURNAL DINAMIKA PENGABDIAN VOL. 9 NO. 1 OKTOBER 2023
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v9i1.21207

Abstract

Sektor UMKM Retail merupakan salah satu usaha yang saat ini terkena dampak dari pandemi. Tujuan pengabdian ini untuk meningkatkan kualitas UMKM Retail dan meningkatkan eksistensi melalui pendampingan pemasaran berbasis digital, pembukuan keuangan usaha, dan pengelolaan usaha yaitu pembayaran berbasis digital melalui QR Code. Metode yang digunakan adalah observasi, wawancara, pengenalan, dan pelatihan. Proses pelaksanaan program kerja ini dilakukan secara bertahap, berkesinambungan, dan berkelanjutan. Hasil kegiatan memberikan dampak positif bahwa pelaku UMKM dalam memasarkan produk berbasis digital mampu melakukan secara mandiri sehingga meningkatkan pendapatan UMKM. Hasil pengelolaan pembayaran menunjukkan bahwa pelaku UMKM dalam proses pembayaran ini mampu menarik konsumen asing yang lebih sering menggunakan aplikasi digital. Hasil pendampingan pembukuan menunjukkan seluruh pelaku UMKM Retail awalnya kurang paham menjadi paham dalam pembukuan keuangan. Manfaat dari kegiatan pengabdian kepada masyarakatini  yaitu dapat membantu meningkat penjualan di tengah pandemi Covid 19. Kata kunci: Pemasaran digital, pendampingan pembukuan, pengelolaan UMKM Retail. ABSTRACT The MSME Retail sector is one of the businesses currently affected by the pandemic. The purpose of this community service is to improve the quality of MSMEs Retail and increase existence through digital-based marketing assistance, business finance bookkeeping, and business management, namely digital-based payments through QR Code. The methods used are observation, interview, introduction, and training. The process of implementing this work program is carried out gradually, continuously, and continuously. The results of the activities have a positive impact that MSME actors in marketing digital-based products can perform independently to increase MSME revenue. The results of payment management show that MSMEs in this payment process are able to attract foreign consumers who use digital applications more often. The results of bookkeeping assistance showed that all MSME Retail actors initially did not understand how to understand financial bookkeeping. The benefits of community service activities can help increase sales in the midst of the Covid 19 pandemic. Keywords: Digital marketing, bookkeeping assistance, retail MSME management.
Co-Authors Billy Sarchan I G A N Alit Sumantri I G. A. Desy Arlita I Gusti AAP Indraswari I Gusti Agung Ayu Pramita Indraswari I Made Chandra Mandira Mahyuni, Luh Putu Putu Pande R. Aprilyani Dewi Putu Pande R. Aprilyani Dewi Putu PRA Dewi Santi Setiari Yulia Rosita