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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JIA (Jurnal Ilmiah Akuntansi) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Manajemen Perhotelan dan Pariwisata
Putu Riesty Masdiantini
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2039

Abstract

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  
Kajian Strategi Pengelolaan Daya Tarik Wisata Kuliner: Tinjauan pada UMKM Berbasis Ekonomi Kreatif Pantai Penimbangan Made Riki Ponga Kusyanda; Putu Riesty Masdiantini
Jurnal Manajemen Perhotelan dan Pariwisata Vol. 4 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jmpp.v4i2.43962

Abstract

Wisata kuliner tidak hanya upaya memperkenalkan kuliner lokal kepada wisatawan, namun juga memiliki efek multidimensi yaitu dengan meningkatnya konsumsi wisatawan terhadap kuliner lokal memberikan multiplier effect yang dapat meningkatkan ekonomi pada masyarakat sekitar atau Usaha Mikro Kecil Menengah (UMKM). Pantai Penimbangan memiliki potensi wisata kuliner yang dapat diidentifikasi melalui unsur 4A’s. Dengan demikian penting untuk mencari grand strategy dalam pengelolaan Daerah Tujuan Wisata (DTW) Kuliner Pantai Penimbangan melalui analisis SWOT (IFAS dan EFAS). Penelitian ini merupakan penelitian deskriptif kualitatif dengan metode wawancara, observasi langsung dan studi kepustakaan. Adapun hasil penelitian ini yaitu grand strategy yang dapat diterapkan dalam pengelolaan DTW Kuliner Pantai Penimbangan berada pada kuadran I yaitu dengan memaksimalkan penerapan strategi S-O (strength-opportunity). Para pelaku UMKM diharapkan dapat  memaksimalkan kekuatan internal untuk meraih peluang dalam mengembangkan DTW Kuliner Pantai Penimbangan.
Laporan Keuangan dan Prediksi Kebangkrutan Perusahaan Putu Riesty Masdiantini; Ni Made Sindy Warasniasih
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.25119

Abstract

This study aims to determine differences in bankruptcy predictions at company’s sub-sector of cosmetics and household listed on the Indonesia Stock Exchange (IDX) using the Altman model, Springate model, Zmijewski model, Taffler model, and Fulmer model, and to determine the bankruptcy prediction model that is the most accurate of the five bankruptcy prediction models. This study uses secondary data in the form of company financial statements for the period 2014-2018. Data analysis techniques in this study used the Kruskal-Wallis test. The results showed there were differences in bankruptcy predictions using the Altman model, Springate model, Zmijewski model, Taffler model, and Fulmer model. The Zmijewski, Taffler, and Fulmer models have the same accuracy level of 100% so that the three prediction models are the most accurate prediction models for predicting the potential bankruptcy at companies sub-sector of cosmetics and household listed on the IDX.
Mengungkap Implementasi Asas Kekeluargaan terhadap Benda Jaminan dalam Kontrak Kredit di Koperasi Simpan Pinjam Ratna Dana Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i1.47547

Abstract

Cooperative is an organization whose members consist of individuals or business entities that have legal aspects with a people's economic movement based on the principle of kinship. The principle of kinship is defined as a reflection of oneself on moral awareness and responsibility for cooperatives. Therefore, it is important to carry out efforts to reveal in depth the principles of kinship in the Ratna Dana Cooperative. In addition, efforts to treat debtor collateral objects in accordance with credit agreements are important to know, even more so in the current Covid-19 pandemic. The subjects in this study were the Cooperative Management consisting of the Chairperson, Secretary, Treasurer, and Staff of the Credit Division. This study uses observation, interviews, and documentation methods, and the object of research is KSP Ratna Dana's internal data related to procedures for handling bad loans. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The Ratna Dana Savings and Loans Cooperative has implemented the principle of kinship well, be it the principle of kinship to the debtor or to the debtor's collateral. However, the Ratna Dana Savings and Loans Cooperative has not yet implemented an auction for the debtor's collateral in accordance with the credit agreement.
Pelatihan Dan Pendampingan Daring Dalam Rangka Peningkatan Literasi Keuangan Praktek Mandiri Bidan Di Kecamatan Sukasada Luh Gede Kusuma Dewi; Luh Ari Arini; Putu Riesty Masdiantini
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 4 No 2 (2020): 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.v4i2.305

Abstract

The midwives profession are expected to have an entrepreneurial spirit, therefore the Midwives Independent Services is one of the micro, small and medium enterprises (MSMEs) that runs in generating profits to cover operational activities and career development. Every business cannot be separated from financial recording activities. This is a control in the progress of the business being carried out. Based on the results of interviews and observations, there are still many of them that do not carry out financial records properly according to SAK EMKM. Therefore, the impact that has been felt by them is ignorance of the services that have been carried out to generate profits or not. Based on these circumstances, it is necessary to have training and mentoring to improve The midwives financial literacy. The training and mentoring online activities were greeted with enthusiasm from the midwives who have a Midwives Independent Practice business in Sukasada District. The topic presented in the training activities was knowledge about midwifery in the era of the industrial revolution 4.0; Income Tax for Midwives; and Improving Midwives' Financial Literacy through the LAMIKRO Financial Application. The topic provided at mentoring sessions are the use of the LAMIKRO application; Introduction to Financial Transactions; Midwives Independent Practice Financial Case I; and Midwives Independent Practice Financial Case II. Based on the results of the pre-test and post-test, there was an increase in the knowledge of the midwives after implementing the training. And based on the questionnaire distributed, the midwives who participated in the training and mentoring activities felt the benefits of this activity and wanted more intensive training for the next opportunity. The midwives also suggested the development of a more detailed financial transaction application specifically for their health service businesses.
Persepsi Mahasiswa Akuntansi Mengenai Karakteristik Individu Pada Kecurangan Laporan Keuangan Putu Riesty Masdiantini; Sunitha Devi; Gst. Ayu Ketut Rencana Sari Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.52525

Abstract

The purpose of this study was to obtain empirical evidence regarding the perceptions of accounting students regarding individual characteristics of financial statement fraud. This research is a quantitative research using a quasi-experimental approach, namely the 2X2 factorial design. The number of samples in this study were 110 Undiksha Accounting S1 students who were selected through the Purposive Sampling technique. The data analysis technique used is Two-Ways Analysis of Variance (ANOVA). The results showed that the bystander effect had no effect on the occurrence of financial statement fraud. Meanwhile, whistleblowing has a significant negative effect on the occurrence of fraudulent financial statements. Meanwhile, locus of control can moderate the bystander effect relationship on financial statement fraud. However, the locus of control has not been able to moderate the relationship between the whistleblowing on fraudulent financial statements. The gender variable can moderate the bystander effect relationship on financial statement fraud. However, the gender variable has not been able to moderate the whistleblowing relationship on financial statement fraud Keywords: Fraudulent Financial Statements, individual characteristics
Pengaruh Ineffective Monitoring, Personal Financial Need, Ketaatan Peraturan Akuntansi dan Budaya Etis Organisasi terhadap Terjadinya Fraud (Studi Kasus Koperasi di Kecamatan Jembrana) Dewa Ayu Kade Oka Krisnawati; Putu Riesty Masdiantini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36850

Abstract

Fraud is a deliberate mistake made through fraud, misuse and manipulation to obtain an advantage. This study aimed at examining the effect of ineffective monitoring, personal financial need, compliance with accounting regulations, organizational ethical culture against the occurrence of fraud in cooperatives in Jembrana district. This research employed a quantitative approach. The samples were selected through purposive sampling method with the number of respondents 45 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression. The results of this study state that (1) ineffective monitoring has a positive and significant effect on fraud, (2) personal financial needs have a positive and significant effect on fraud, (3) compliance with accounting regulations has a negative and significant effect on fraud, (4) ethical culture organization has a negative and significant effect on fraud.
Analisis Terjadinya Fraud pada Lembaga Perkreditan Desa (LPD) Desa Pakraman Tamblang Komang Buda Mertayasa; Putu Riesty Masdiantini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37083

Abstract

Fraud merupakan tindakan curang yang dilakukan oleh individu atau kelompok yang dapat merugikan orang lain. Penelitian ini bertujuan untuk memperoleh temuan yang eksplanatif dan teruji terkait penyebab terjadinya fraud pada LPD Desa Pakraman Tamblang dan dampak terjadinya  fraud pada LPD Desa Pakraman Tamblang. Penelitian ini dilakukan dengan  menggunakan metode kualitatif dengan pendekatan kasus. Metode dan teknik analisis data yang digunakan melalui tiga tahapan seperti: (1) reduksi data, (2) penyajian data, dan (3) menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa penyebab terjadinya fraud pada LPD Desa Pakraman Tamblang yaitu (1) niat maupun tekanan dari pelaku kecurangan akibat kebutuhan ekonomi dan gaya konsumtif yang tinggi, serta (2) kesempatan dalam melakukan fraud dengan penyalahgunaan wewenang dan kemampuan dalam memanipulasi data pada sistem pencatatan akuntansi LPD Desa Pakraman Tamblang. Hasil penelitian ini juga menunjukkan bentuk fraud yang terjadi di LPD Desa Pakraman Tamblang antara lain penyalahgunaan aset, manipulasi laporan keuangan, dan korupsi terhadap simpanan dan pinjaman nasabah LPD yang berdampak pada kesehatan laporan keuangan LPD dan kepercayaan masyarakat Desa Tamblang terhadap LPD Desa Pakraman Tamblang.
Pengaruh Ekspektasi Kinerja, Ekspektasi Usaha, Faktor Sosial Budaya, Motivasi Hedonis Dan Nilai Harga Terhadap Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Luh Putu Ayu Kusuma Wardani; Putu Riesty Masdiantini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.38188

Abstract

QRIS ialah standarisasi pembayaran melalui QR Code yang diluncurkan oleh BI supaya transaksi pembayaran menggunakan QR Code menjadi lebih praktis, cepat, serta aman. Riset ini bertujuan untuk mengetahui pengaruh dari ekspektasi kinerja, ekspektasi usaha, faktor sosial budaya, motivasi hedonis, dan nilai harga terhadap minat penggunaan Quick Response Code Indonesian Standard (QRIS) pada pengguna mobile banking dan pernah menggunakan QRIS di Kota Singaraja. Jenis riset ini ialah penelitian kuantitatif berupa data primer diperoleh melalui kuesioner. Teknik insidental sampling digunakan pada penelitian ini dengan jumlah sampel sebanyak 80 pengguna mobile banking yang pernah menggunakan QRIS di Kota Singaraja. Analisis data menggunakan regresi linear berganda. Data diolah menggunakan bantuan software SPSS versi 24. Adapun hasil dari penelitian ini yaitu ekspektasi kinerja, ekspektasi usaha, motivasi hedonis, dan nilai harga berpengaruh positif dan signifikan terhadap minat penggunaan QRIS, sedangkan faktor sosial budaya tidak berpengaruh terhadap minat penggunaan QRIS.
Co-Authors Ayu Ladya Sintya Dewi Dewa Ayu Kade Oka Krisnawati Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti I Gede Yoga Ari Punia Nugraha I Gusti Ayu Putri Yuniantari Kadek Sri Wahyuni Komang Buda Mertayasa Lucy Sri Musmini Luh Ari Arini Luh Gede Kusuma Dewi Luh Putu Ayu Kusuma Wardani Luh Putu Ratiani Made Aristia Prayudi Made Riki Ponga Kusyanda Ni Luh Asri Savitri Ni Made Sindy Warasniasih Putu Eka Noviyanti Putu Tia Kertiani Sunitha Devi Tri Wahyuni Oktavia