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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Pemberdayaan Masyarakat Madani (JPMM) Kamaya: Jurnal Ilmu Agama International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal Pharmasci (Journal of Pharmacy and Science) Journal Of Business, Finance, and Economics (JBFE) Sinov : Media Informasi Penelitian Kabupaten Semarang

Ni Made Dwi Ratnadi

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2941260

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Medicine & Pharmacology Social Sciences Transportation Other

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PENGARUH KONSENTRASI KEPEMILIKAN DAN KOMPETENSI DEWAN KOMISARIS PADA KONSERVATISMA AKUNTANSI Ratnadi, Ni Made Dwi; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan penelitian ini untuk menguji pengaruh konsentrasi kepemilikan dan kompetensi dewan komisaris pada konservatisme akuntansi. Konsentrasi kepemilikan diproksikan dengan kepemilikan substansial oleh pemegang saham internal dan kepemilikan oleh pemegang saham eksternal. Kompetensi dewan komisaris di proksikan dengan kompetensi spesifik perusahaan. Populasi adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 dan 2014. Sampel ditentukan berdasarkan metoda probability sampling dengan teknik stratified random sampling. Jumlah sampel yang dianalisis sebanyak 120 amatan. Data yang dianalisis adalah data sekunder, dikutip dari laporan tahunan perusahaan sampel. Teknik regresi linear berganda digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan pada pemegang saham internal berpengaruh negatif pada tingkat konservatisma akuntansi. Konsentrasi kepemilikan pada pihak eksternal berpengaruh negatif pada tingkat konservatisma akuntansi. Kompetensi spesifik perusahaan anggota dewan komisaris, kompetensi dibidang akuntansi/keuangan anggota dewan komisaris dan kompetensi tata kelola perusahaan tidak berpengaruh pada konservatisme akuntansi.The purpose of this study is to examine the effect of concentration of ownership and the competence of the commissioners on accounting conservatism. Concentration of ownership is proxied by substantial ownership by internal shareholders and ownership by external shareholders. The competence of the board of commissioners in proxied by the company's specific competence, competence commissioners in accounting or finance and competence in corporate governance. Accounting conservatism measured by accrual models. The population is all companies listed on the Indonesian Stock Exchange in 2013 and 2014. The sample period is determined based on probability sampling method with stratified random sampling technique. The number of samples analyzed a total of 120 observations. The analyzed data is secondary data, taken from the company's annual report samples. Multiple linear regression techniques were used to analyze the data. The results showed that the concentration of ownership on internal shareholders negative effect on the level of accounting conservatism. The concentration ofexternal ownership have negative effect on the level of accounting conservatism. The company-specific competencies commissioners, competence in the field of accounting / finance commissioners and competence of corporate governance has no effect on accounting conservatism

Evaluasi Peresepan Terapi Bronkopneumonia Anak di Unit Rawat Jalan Rumah Sakit Umum Daerah Bangkalan, Indonesia Zulfa, Ilil Maidatuz; Yunitasari, Fitria Dewi; Ratnadi, Nisa Dwi
Journal of Pharmacy and Science Vol. 4 No. 2 (2019): Journal of Pharmacy and Science
Publisher : Akademi Farmasi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53342/pharmasci.v4i2.138

ABSTRAKBronkopneumonia adalah salah satu manifestasi klinik dari pneumonia yang paling sering muncul pada anak. Obat yang diresepkan seringkali mengkombinasikan antibiotik dengan obat-obat simtomatis dan tidak sedikit yang berupa polifarmasi. Peresepan polifarmasi berpotensi pada kurang efisiennya pengobatan. Peresepan yang kurang efisien akan berakibat pada efektivitas dan keamanan terapi, eksaserbasi atau perpanjangan gejala dan penyakit, serta tingkat keamanan pada pasien, serta peningkatan biaya terapi. Tujuan dari penelitian ini adalah untuk mengevaluasi peresepan terapi bronkopneumonia pada anak. Studi observasional secara retrospektif dilakukan pada peresepan bronkopneumonia anak usia 0-14 tahun di Unit Rawat Jalan Rumah Sakit Umum Daerah Syarifah Ambami Rato Ebu Bangkalan, Indonesia selama tahun 2016. Evaluasi peresepan mengacu pada WHO prescribing indicator yang terdiri dari 5 poin. Hasil evaluasi pada penelitian ini menunjukkan bahwa rata-rata jumlah obat yang diresepkan adalah 4,60 item per kunjungan, obat generik diresepkan sebanyak 53,88%, antibiotik sebesar 69,31%, obat injeksi sebesar 0,99%, dan obat dalam Formularium Nasional tahun 2017 sebesar 48,28% dalam satu tahun periode peresepan. Sehingga, terdapat empat indikator yang belum sesuai dengan yang ditentukan WHO. Walaupun pemberian antibiotik sangat disarankan pada terapi bronkopneumonia, peresepan antibiotik masih memerlukan evaluasi lebih lanjut terkait rasionalitasnya. Selain itu, rendahnya peresepan berdasarkan Formularium Nasional tahun 2017 menunjukkan masih relatif rendahnya optimasi penggunaan obat yang cost-effective menurut kebijakan nasional.Kata kunci: Bronkopneumonia, Peresepan, Rawat Jalan.ABSTRACTBronchopneumonia is one of pneumonia manifestations commonly occur in children.The treatments usually combine antibiotics and symptomatic drugs in the form of polypharmacy.Polypharmacy can leads to inefficient treatmentsthat can cause ineffective and unsafe treatment, exacerbation or prolongation of illness, distress, harm to the patient and increasing the cost therapy.The aim of the study was to evaluate the prescribing for bronchopneumonia treatment in children. A retrospective observational study was conducted on prescriptions written for children with bronchopneumonia age 0-14 y.o in outpatient departement of Rumah Sakit Umum Daerah Syarifah Ambami Rato Ebu Bangkalan, Indonesia during 2016.WHO prescribing indicators was used to evaluate the prescribing. The result showed that the average number of medicine per encounter was 4.60 items, including medicine prescribed by generic name was 53.88%, antibiotics prescribed was 69.31%, injection prescribed was 0.99%, and medicines prescribed from National Formulary 2017 was 48.28%. Hence, there were four indicators found to be innapproppriate to WHO recomendation. Although antibiotics are highly recommended in bronchopneumonia, the usage of antibiotics still need an assessment related to its rationality. In addition, low percentage of medicines National Formulary showed low usage of cost-effective drugs based on the goverments policy.Keywords: Bronchopneumonia, Prescribing, Outpatients.

The Influence of Job Stress Levels on Auditor Performance with Personality Traits of the Big Five Personality Model as Moderators Widayani, Ni Luh Ulansari Manikan; Mimba, Ni Putu Sri Harta; Ratnadi, Ni Made Dwi; Dwija P, I Gusti Ayu Made Asri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3662

State auditors have an important role in assessing whether public sector entities are doing what they are supposed to do and work to detect and prevent public corruption so that better management of nation finances can be achieved. Looking at several cases involving financial administrators, the big responsibility in realizing a clean and free nation from corruption, collusion and nepotism leads the auditor to a level of work stress which is estimated to affect the auditor's performance. This study examines the effect of work stress on auditor performance using the â€œBig Five Personality Traitsâ€ model which consists of five factors: extraversion, agreeableness, conscientiousness, openness to experience and neuroticism/emotional stability as moderating variables. The study is conducted by surveying 36 auditors who work for the Supreme Audit Board of the Republic of Indonesia representative in Bali Province (BPK RI Perwakilan Provinsi Bali) and using Partial Least Square (PLS) analysis. The result show that work stress level negatively affects auditor performance. The big five personality model also plays a role in moderating the effect of work stress on auditor performance with the following results: 1) openness to experience significantly strengthens the relationship between work stress level and auditor performance, 2) conscientiousness insignificantly strengthens the relationship between work stress level and auditor performance, 3) extraversion significantly weakens the relationship between work stress level and auditor performance, 4) agreeableness insignificantly weakens the relationship between work stress level and auditor performance and 5) emotional stability significantly weakens the relationship between work stress level and auditor performance.

Factors That Influence the Accountability of Village Fund Management with Individual Morality as a Moderating Variable Dewi, Ni Putu Wina Purnama; Sujana, I Ketut; Gayatri, Gayatri; Ratnadi, Ni Made Dwi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4228

Globalization is an opportunity and a challenge that must be faced by all citizens of the world, including Indonesia. The development of increasingly advanced information and communication technology will have a positive or negative impact on the sovereignty of a nation. In addition, globalization also makes access to information easier and faster to spread throughout the country, creating global transparency where the physical boundaries of a country's sovereignty are threatened with various disturbances and obstacles. This study uses a normative juridical approach aimed at knowing more about state defense education and its urgency in the era of society 5.0, so in order to maintain the integrity and sovereignty of the Indonesian state from various bad things caused by the development of globalization, through an integrated state defense approach in learning Citizenship at various levels of education in Indonesia is expected to foster the spirit of nationality for the next generation to always maintain the integrity of the unitary state of the Republic of Indonesia, because basically the effort to defend the country is an obligation for all citizens, which is carried out with full responsibility and is willing to sacrifice in service. to the state and nation, as for several important points contained in the concept of state defense including planning, governance, training management, learning methods, enrichment and deepening as well as real practices that can be developed in real life. nation and state, while the characteristics of students in practicing the concept of defending the state are maximizing time as good students and obeying all norms and laws that apply in Indonesia, then having good morals and attitudes, and balanced with noble national insight .

Penyusunan Prosedur Operasi Standar Penghimpunan Dan Penyaluran Dana Unit Simpan Pinjam Koperasi Jasa Kelistrikan Bali Ni Made Dwi Ratnadi; I Gusti Ketut Agung Ulupui; I Dewa Nyoman Badera; I Ketut Sujana; AAGP Widanaputra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

The purpose of this public service was conducted a standard operating procedure (SOP) for Kojalisba cooperative acceptance and distribution of funds. The benefits of activities devoted to the preparation of gathering together and channelling of funds for Kojalisba cooperative can improve the quality of service. In addition it can also increase transparency as well as accountability. The activities of the community services in the Kojalisba Cooperative are producing two books namely SOP for channeling funds and SOP for gathering the funds. Keyword: standard operating procedure for receiving funds, the Fund's channelling standard operating procedures, cooperative

BUDAYA TRI HITA KARANA DALAM MODEL UTAUT Dodik Ariyanto; Maria M Ratna Sari; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Budaya Tri Hita Karana dalam Model UTAUT. Penelitian ini menggali definisi dan indikator pertanyaan yang mewakili budaya Tri Hita Karana (THK) dalam model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan studi literatur (untuk menggali definisi) dan uji lapangan (untuk memvalidasi). Penelitian ini menemukan Faktor Sosial Budaya (FSB) sebagai indikator baru dalam model UTAUT. FSB didefinisikan sebagai persepsi individu mengenai sesuatu yang dianggap penting (pengadopsian, pemanfaatan, dan penggunaan Sistem Informasi Akuntansi). FSB dipengaruhi oleh orang penting yang ada di sekitar, pemikiran individu, dan tingkat spiritualitas. Abstract: Tri Hita Karana Culture in UTAUT Model. This study explores the definitions and indicators of questions that represent Tri Hita Karana (THK) culture in Unified Theory of Acceptance and Use of Technology (UTAUT) model. This study uses literature study (to dig definition) and field test (to validate). This study finds Social Factor Culture (FSB) as a new indicator in UTAUT model. FSB is defined as perceptions of individuals that is considered important (adoption, utilization, and use of Accounting Information Systems). FSB is influenced by the important people around, individual thinking, and the level of spirituality.

MAKNA PENYUSUNAN TRAVELIFE SUSTAINABILITY REPORT I Gusti Agung Ayu Uttami Vishnuputri; I Putu Sudana; I Gusti Ayu Nyoman Budiasih; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10007

Abstrak: Makna Penyusunan Travelife Sustainability Report. Penelitian ini bertujuan untuk mengungkap makna yang melatari alasan manajemen Legian Beach Hotel secara sukarela mengungkapkan kinerja sustainability dengan Travelife Sustainability Report. Fenomenologi digunakan sebagai metode untuk menggali pemahaman pihak terkait. Temuan dalam riset ini mengindikasikan bahwa proses penyusunan Travelife Sustainability Report dilakukan untuk mencapai keinginan manajemen dalam mencapai keunggulan kompetitif. Keunggulan ini adalah kelangsungan usaha hotel dalam jangka panjang khususnya efisiensi biaya. Selain itu, penyusunan laporan juga dilakukan untuk meningkatkan citra positif perusahaan baik di lingkungan masyarakat maupun asosiasi. Abstract: The Meaning of Travelife Sustainability Report Compiler. This study aims to uncover the meaning behind the management of Legian Beach Hotel voluntarily disclosing sustainability performance with the Travelife Sustainability Report. Phenomenology is used as a method to explore the understanding of related parties. The findings in this research indicate that the process of compiling the report was conducted to achieve a competitive advantage. This advantage is the continuity of the business of the hotel, in the long run, especially cost efficiency. Also, the preparation of reports was also conducted to improve the positive image of the company both in the community and associations.

PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA A.A.G.P. WIDANA PUTRA; NI MADE DWI RATNADI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.317 KB)

The purpose of this research is to examine impact of dividend policy and managerial ownership on agency cost. Based on data availability, sample consists of 105 observations. Data collection method is non participants’ observation. The results show that 1) dividend policy does not statistically affect agency cost at significance level of 95 percent, 2) leverage affects agency cost negatively and significantly at the level of 95 percent, 3) companies managed by owner managers have lower agency cost than those managed by non owner managers.

Pengaruh Rasa Manfaat, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing Ni Made Dwi Ratnadi; Anak Agung Gde Putu Widanaputra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to examine the behavior of individual taxpayers that use e-billing. The study was conducted at the Primary Tax Office in the Province of Bali. Data was collected using surveys. The sample was selected using convenience non-probability sampling technique. The number of respondents analyzed was 120 people. A variance based structural equation modeling approach with the calculation process supported by the partial least square was used in data analysis. The results show that perceived usefulness has a positive effect on attitude toward using e-billing, ease of use has a positive effect on attitude toward e-billing, ease of use has a positive effect on the perceived usefulness. The attitude and subjective norms positively influence the interest of individual taxpayers in using the e-billing system in paying taxes. Keyword: E-billing, perceived ease of used, usefulness, attitude

PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PENGAWAS INTERN TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG NI PUTU EKA DESYANTI; NI MADE DWI RATNADI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.338 KB)

Internal controller is crucial in developing effective internal controlstructure of Bank Perkreditan Rakyat. Because of the important role ofinternal controller, s/he must be independent, has sufficient professionalcompetencies and working experiences.This study aims to investigate the effect of significant independency,professional competency, and working experience of internal controllersimultaneously and partially on the effectiveness of implementation ofinternal control structure of Bank Perkreditan Rakyat in Badung Regency.Variables used in this study include internal control structure as thedependent variable; and independency, professional competency, andworking experience of internal controller as the independent variables.The result shows that independency, professional competency, andworking experience of internal controller simultaneously and partiallyaffect the effectiveness of implementation of internal control structure ofBank Perkreditan Rakyat in Badung Regency significantly. And, the mostdominant factor is professional competency.

Co-Authors Ade Ayu Cahyaning Pratiwi Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Vidyaswari Kedisan Anak Agung Vidyaswari Kedisan Andrea Diva Ananda Anik Yuesti Arl Jonathan Paulalengan Cok Istri Ratna Sari Dewi Desriyana Natalia Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Putu Wina Purnama DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri EKA ARDHANI SISDYANI Emerentiana Ayu N.A.R.Roy Eva Yunita Fitria Jumiati Gayatri Gayatri Gayatri Gayatri Gede Eka Ferry Ananta Gerianta Wirawan Yasa Gregorious Paulus Tahu Herkulanus Bambang Suprasto I Gede Wahyu Krisnanda I Gst Agung Krisna Lestari I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Damayanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ketut Agung Ulupui I Gusti Ketut Agung Ulupui I Gusti Ketut Agung Ulupui I Kadek Muliana I Kadek Widhiadnyana I Ketut Sujana I Ketut Yadnyana I Made Bana Partha I Made Joni Suparsa I Made Sadha Suardikha I Nyoman Hendra Aryadi I Nyoman Wijana Asmara Putra I Putu Sudana I Putu Sudarma I Wayan Rady Darmastika I Wayan Suartana I Wayan Sukarta Ida Ayu Arie Ristadewi Ida Ayu Laksmi Dewi Ida Ayu Putu Nugrahini Ida Bagus Nyoman Ramartha Putra Ida Bagus Odi Rezky Saputra Ida Bagus Putra Astika Ida Bagus Putu Mahasena IGAA. Rai Utami Handayani Indira Laksmi Irafitriana Jeva N. K. Budiartha Kadek Ayu Riana Dewi Kadek Clara Sintha Iswari Kadek Fajar Andika Karma Kadek Gita Arwinda Sari Kadek Gita Saraswati Kadek Indah Kusuma Dewi Kadek Thasia Windisaptarianti Devi Kadek Yuli Kurnia Dewi Kharisma Milinia Muji Rahayu Komang Widyarini Krisna Ekayana Suputra Luh Fajarini Indah Mawarni Luh Pringgita Tami Sarasmita Made Agus Kurniawan Made Ayu Prilla Winda Puspita Made Gede Wirakusuma Maria Meiatrix Ratna Sari Meli Yuli Ana Merta Widya Santhi Mira Hasta Andira Ni Kadek Darmiti Ni Kadek Mega Cahya Puspita Ni Kadek Sri Ayu Melyani Ni Kadek Uchi Laksmi Ni Luh Ayounik Mahasabha Ni Luh Putu Astuti Ni Luh Putu Diah Cantika Wibawa Ni Luh Risma Andika Dewi Ni Made Ardi Naraswari Ni Made Inten Pramesti Ni Made Prapti Anggreni K Ni Made Suindari Ni Nyoman Anggar Seni Ni Nyoman Yuliana Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Budiadnyani NI PUTU EKA DESYANTI Ni Putu Eka Dewayani Ni Putu Gita Darmayanti Ni Putu Jessica Anggi Wijaya Putri Ni Putu Krisna Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Nariastiti Ni Wayan Noviantari Ni Wayan Resna Wardani Ni Wayan Yunisari Nyoman Angga Pradipa Partha, I Made Bana PUTU ARI DHARMA LAKSMI Putu Cintya Purnama Dewi Putu Indah Widyasari Putu Pande Ariawan Sinta Ratna Dewi Veryanto Adi Prakoso Widayani, Ni Luh Ulansari Manikan Widhyadanta, I Gede Dirga Surya Arya Yunitasari, Fitria Dewi Zulfa, Ilil Maidatuz

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