Claim Missing Document
Check
Articles

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PERIODE 2011-2014 I Putu Doni Aditya Setiawan; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 24 No 1 (2018)
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.2018.v24.i01.p26

Abstract

Pencapaian sinergi merupakan tujuan dari perusahaan melakukan merger dan akuisisi sekaligus memperbaiki kinerja keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui apakah terdapat peningkatan kinerja keuangan pada perusahaan yang mengalami financial distress dan yang tidak mengalami financial distress selama lima tahun sebelum dan dua tahun sesudah merger dan akuisisi. Perusahaan yang dijadikan sampel dipilih menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 33 perusahaan. Kinerja keuangan perusahaan diukur dengan lima rasio yakni Current Ratio (CR), Return on Asset (ROA), Return on Equity (ROE), Debt to Equity (DER) dan Total Asset Turnover (TATO). Teknik analisis yang digunakan dalam penelitian ini adalah altman z-score, uji statistik deskriptif, uji normalitas dan paired sample t test. Hasil pengujian menunjukkan bahwa kinerja keuangan pada perusahaan yang mengalami financial distress dan perusahaan yang tidak mengalami financial distress tidak mengalami peningkatan pasca merger dan akuisisi. Kata kunci : kinerja keuangan, financial distress, merger dan akuisisi
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan I Gusti Ngurah Gede Bali Sakhya Prawira; Ni Ketut Rasmini
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.p15

Abstract

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.
Pengaruh Pertimbangan Pasar Kerja, Pelatihan Profesional, Dan Personalitas Terhadap Minat Mahasiswa Akuntansi Pada Pemilihan Karir I Dewa Gde Ngurah Dananjaya; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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.2019.v29.i02.p30

Abstract

Careers are an important part of life. In choosing a career there are a number of considerations, namely consideration of the labor market, consideration of professional training and also recognition of personality. These three considerations form the basis of career selection where choosing a career is a major decision that impacts the future. Accounting students at the Faculty of Economics and Business, Udayana University, are the study population. Of the 217 respondents who had been determined through purposive sampling, only 182 respondents filled out the questionnaire. Data analysis in this study uses multiple linear regression analysis. The results found are that there is a positive influence between the variables of labor market considerations, professional training and personality on accounting students' interests in career selection. Keywords : Labor Market Considerations; Professional Training; Personality.
PENGARUH KESADARAN, PENYULUHAN, PELAYANAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Alifa Nur Rohmawati; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

Abstract

ABSTRAK Pajak memiliki peranan penting bagi negara. Penerimaan pajak akan meningkat jika kepatuhan pajak meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, penyuluhan, kualitas pelayanan, dan sanksi perpajakan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Barat. Populasi pada penelitian ini ialah wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Barat. Metode sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 100 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis, diketahui bahwa kesadaran wajib pajak, penyuluhan, kualitas pelayanan, dan sanksi perpajakan secara simultan dan parsial berpengaruh pada kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Barat. Kata kunci: kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan, penyuluhan, sanksi perpajakan
PENGARUH KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, DAN COMPUTER SELF EFFICACY PADA MINAT PENGGUNAAN E-SPT Ni Putu Bella Novindra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 19 No 2 (2017)
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

Abstract

The purpose of this study was to test the effect of ease of use, perceived usefulness, and computer self efficacy in interest in the use of e-SPT. The population in this study is the taxpayer effectively on KPP Pratama Badung Utara with total 3076 Taxpayer. Based on the population, the sample in this study is 97 Taxpayers are calculated using the formula Slovin. The data collection technique used was accidental sampling in accordance with the criteria of sampling. Data analysis technique used is multiple linear regression. The result shows that the ease of use positively influence the interest of e-SPT usage, perception of usefulness positively influence the interest of e-SPT usage, and computer self efficacy positively influence the interest of e-SPT usage.
PENGARUH JENIS INDUSTRI, SPESIALISASI INDUSTRI AUDITOR, DAN OPINI AUDITOR PADA AUDIT DELAY I Made Dwi Primantara; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 13 No 3 (2015)
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

Abstract

An audit delay is the interval of time from the date book cover the annual financial report up to a date stamped on the report independent auditor .An audit a delay occur because of constraints in the implementation of the audit and this is in accordance with SPAP number three. This research aims to understand the influence of such types of industry, specialization industry an auditor, and opinion an audit on an audit a delay. The data used in this research obtained from the reports on financial publikasian manufacturing companies and finance at bei in 2013. The total sample used as many as 146 manufacturing companies and financial is determined on the basis of sampling techniques purposive. Data analysis technique that is used is linear regression worship of idols .The analysis shows that industry specialization the auditors and audit opinion have a negative influence on an audit a delay, while type of industry it does not affect on an audit a delay.
Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa Ni Ketut Putri Pramesti Dewi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 29 No 3 (2019)
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.2019.v29.i03.p12

Abstract

This research is aimed to acquire the empirical evidence of the influence of human resource competencies and locus of control on fraud prevention in the management of dana desa. This research has been selecting all of the 27 desa dinas in denpasar as the population. 108 respondent were collected as the sample. One of the non-probability sampling using census to obtained the data. Multiple linear regression technique analysis is applied to analyzing the data. This research shows that human resource competencies and locus of control, have given such an positive impact to the fraud prevention in the vilaage fund management . Keywords : Human Resource Competencies ; Locus Of Control Fraud.
Pendidikan, Lingkungan Keluarga dan Penggunaan Instagram terhadap Minat Berwirausaha Mahasiswa Ni Luh Ayu Suarningsih; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p14

Abstract

This study aims to obtain empirical evidence of the effect of accounting education, entrepreneurship education, family environment and the use of Instagram on entrepreneurial interest in undergraduate accounting students of FEB Unud. The analysis technique used is multiple linear regression analysis techniques with the method of determining the sample using purposive sampling. Data collection was done by distributing questionnaires. The sample in the study were 257 respondents. The results of this study indicate that accounting education and entrepreneurship education have a positive and insignificant effect, while the family environment and use of Instagram have a significant positive effect on the interest in entrepreneurship in the undergraduate accounting study program of FEB Unud. Keywords: Education; Family Environment; Instagram; Entrepreneurial.
Gaya Kepemimpinan Situasional, Budaya Organisasi, Tingkat Pendidikan, Motivasi dan Kinerja Karyawan I Gusti Agung Oka Sudeva; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p12

Abstract

In 2019-2020, 21.4 percent of the cooperatives were dissolved. The increased dissolution of cooperatives is thought to be due to poor cooperative management and employee performance. This study aims to determine the effect of situational leadership style, organizational culture, educational level, and motivation on employee performance of Klungkung Regency Cooperative with a quantitative approach. Data collection was carried out through a questionnaire. The population is all cooperatives located in Klungkung with cooperatives in Klungkung as samples through purposive sampling. The analysis technique used is multiple linear regression. Results show that situational leadership, organizational culture, education level and motivation have a positive effect on employee performance. These results support attribution theory and organizational behavior theory. Keywords : Situational Leadership; Organizational Culture; Education Level; Motivation; Employee Performance
Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi I Gusti Ngurah Abiana; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 28 No 2 (2019)
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.2019.v28.i02.p03

Abstract

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Ayu Nur Cintya Apsari Adisti Maharani Krisna Alifa Nur Rohmawati Alit Wahyuningsih Anak Agung Gde Putu Widanaputra Anak Agung Gede Rama Sayudha Ayu Kristina Dewi Bayu Sadhana Putra Cahyani Nuswandari Cok Krisna Yudha Cokorda Gde Bayu Putra David Chandra Delsi Nia Sarca Desak Putu Putri Pramesti Dewa Gede Wirama Dewa Made Adi Kesuma Yudha Dewa Nyoman Badera DODIK ARIYANTO Edwin Wijaya Elya Vikana Suari Fitri Yanti Gayatri Gayatri Gde Herry Sugiarto Asana Gede Ary Surya Wardhana Gede Mandirta Tama Gerianta Wirawan Yasa Ghema Purnama Sari Gusti Ayu Surya Rosita Dewi Hadi Wiranatha I Dewa Gde Ngurah Dananjaya I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Ngr. Garnetia Pramanita I Gusti Agung Oka Sudeva I Gusti Ayu Asri Pramesti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Abiana I Gusti Ngurah Agung Dananjaya I Gusti Ngurah Gede Bali Sakhya Prawira I Kadek Rian Mahendra I Ketut Sujana I Ketut Yadnyana I Made Agus Suma Arta I Made Dwi Primantara I Made Endra Lesmana Putra I Made Hendra Setiawan I Made Pradnyana Paradila Pradnyana I Made Yoga Darma Putra I Nyoman Setiyadi I Putu Doni Aditya Setiawan I Putu Indra Pradnya Paramartha I Putu Sudana I Wayan Ramantha I Wayan Suartana Ida Ayu Ary Putri Adnyani Ida Ayu Intan Suryadewi Ida Ayu Nadia Asawista Rajeswari Ida Bagus Putra Astika K. Budiartha Kadek Dwiyani Ciptana Putri Komang Ayu Wulandari Luh Anggi Bellyanti Luh Ayu Alita Ermayanthi Luh Mas Gia Apriliani Luh Pande Eka Setiawati Made Arie Wahyuni Made Gede Wirakusuma Made Laksmi Cintya Pucangan Monica Krissindiastuti Mungky Felicia Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti Ni Ketut Putri Pramesti Dewi Ni Luh Ayu Suarningsih Ni Luh Mega Pratiwi NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Mita Miati Ni Luh Supadmi Ni Made Aristawati Ni Made Dwi Pratiwi Sura Ni Made Rahindayati Ni Made Wasasih Ni Made Wiryathi Ni Nyoman Wahyu Suryani Ni Putu Ayu Dewi Yanti Ni Putu Bella Novindra Ni Putu Febry Widiantari Ni Putu Ira Prananti Ni Putu Pradina Mas Jaya Ningrum Ni Putu Putri Aryantika Ni Putu Sri Harta Mimba Ni Wayan Desi Riani Ni Wayan Dewi Anggreni Ni Wayan Dian Purwanti Ni Wayan Lilik Eka Putri Ni Wayan Radha Maharseni Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha Putu Adnyana Putra Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Sang Ayu Putu Puji Astuti Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo