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All Journal Kertha Wicara : Journal Ilmu Hukum Kertha Semaya journal of internal medicine Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana International Research Journal of Management, IT & Social Sciences Jurnal Pemberdayaan Masyarakat Madani (JPMM) International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kesehatan Terpadu JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI)
I Ketut Sujana
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable Putri, Yura Karlinda Wiasa; Sujana, I Ketut
International Research Journal of Management, IT & Social Sciences Vol 5 No 3: May 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i3.663

Abstract

This research was intended for obtaining an empirical evidence regarding good corporate governance to moderate the influence of bid-ask spread and leverage on earnings management. Earnings management was measured by the three proxies of real earnings management. It was included cash flow operation, production cost, and discretionary expenses. Bid-ask spread was measured by ask and bid price of the companys shares in given period. Leverage was measured by the ratio of total debt and assets. A good corporate governance was measured by score Corporate Governance Perception Index (CGPI). The research population was a company listed on the Indonesia Stock Exchange in 2008-2015. The sampling method is used a purposive sampling. The samples analyzed was 56 samples. An analytical technique is used Moderated Regression Analysis (MRA). The result showed that a good corporate governance did not moderate the influence of bid-ask spread on earnings management. However, a good corporate governance weakens the influence of leverage on earnings management.
AKURASI PULSE OKSIMETRI UNTUK MENDETEKSI DILATASI VASKULAR INTRAPULMONER (DVIP) PADA PASIEN SIROSIS HATI Sujana, I Ketut; Wibawa, I Dewa Nyoman; Santoso, Anwar
journal of internal medicine Vol. 9, No. 1 Januari 2008
Publisher : journal of internal medicine

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Abstract

Hepatopulmonary syndrome (HPS) is a complication of liver cirrhotic in the lung. This clinicalsyndrome has three components; liver disease, intrapulmonary vascular dilatation (IPVD), and a defect inoxygenation. Transthoraxic echocardiography with contras enhancement (CE-TTE) is a gold standart methodbut still expensive and difficult to detect IPVD because it needs expertise. Therefore, a simple non-invasivemethod to detect IPVD would be desirable. In this study pulse oximetry was evaluated as predictor foridentification of IPVD in patient with liver cirrhotic.Objective of ythis study is to determine the diagnostic accuracy of pulse oxymetry in detection IPVDcompared with CE-TTE as a gold standart. The diagnostic test was perfomed with pulse oxyimetry in 49consecutive patient with liver cirrhotic of >17 years old without primary cardiopulmonary diseases. Oxygensaturation (SO2) was determined using a pulse oximeter in supine and upright position. The IVPD measured byCE-TTE as gold standard. Measurement of predictor and effect variables were singgle blinded which mean thedifferent examiner, each of them does not know the result of others. Sensitivity, specificity, positif predictivevalue, negative predictive value, accuracy, and likelihood ratio was calculated with computer programmed.Eight patients (16.3%) had IPVD and fourty (83.7%) without IPVD. The cut off SO2 95.5 % in supineposition can predict IPVD with sensitivity 97.6% (CI 95% 72.8;100.0), specificity 87.5% (CI95% 93.2;100.0),positif predictive value 87. 0% (CI95% 78.2;96.7) negative predictive value 100% (CI95% 72.8;100.0),accuracy 95% (CI95% 75.8;100.0), positif likelihood ratio 7.8, and negatif likelhood ratio 0.3. The cut off SO293.0 % in upright position can predict IPVD with sensitivity 100% (CI95% 94.2;100.0), specificity 87.5%(CI95% 78.2;96.7), positif predictive value 100% (CI95% 94.2;102.2), negative predictive value 97.6 %(CI95% 93.4;100.0), accuracy 97.5%(94.1;100.0), positif likelihood ratio 8, and negatif likelhood ratio 0. Thecut off slope oxygen saturation from supine to upright position ( SO2) 2.5% can predict IPVD with sensitivity100% (CI95% 97.2;100.1), specificity 95.1% (CI95% 89.1;100.0), positif predictive value 80% (CI95% 52.0;100.0), negative predictive value 100 %, accuracy 100% (97.1;100.0), positif likelihood ratio 20.4, andnegatif likelhood ratio 0. Pulse oxymetry is accurate predictor to detect of IPVD in liver cirrhotic patientwithout primary cardiopulmonary disease.
Analisis Rasio Keuangan di Bank Perkreditan Rakyat Kabupaten Badung Putra, Kadek Virginiawan Permana; Sujana, I Ketut
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p12

Abstract

Changes in profit trend decreased in The People's Credit Bank of Badung Regency and the gap in research became the basis for research on the influence of Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio and Debt to Asset Ratio on changes in profit at The People's Credit Bank in Badung Regency. The population in this study was 52 units of People's Credit Bank located in Badung Regency. The selection of samples using purposive sampling, so that obtained the number of samples of People's Credit Bank in Badung is as many as 44 banks. The analytical technique used is multiple linear regression analysis. The results of the analysis showed that Non Perfoming Loan has a negative effect on the change in profit, Capital Adequacy Ratio and Loan to Deposit Ratio have a positive effect on the change in profit, while the Debt to Asset Ratio has no effect on the change in profit at the People's Credit Bank in Badung Regency for the period 2015-2019. Keywords: Changes in Profit; NPL; CAR; LDR; DAR.
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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.334 KB) | DOI: 10.21009/JPMM.001.1.09

Abstract

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
PEMANFAATAN TELEKONFEREN SEBAGAI ALAT BANTU PEMBUKTIAN DALAM PERSIDANGAN PIDANA Putu Elik Sulistyawati; I Ketut Sujana
Kertha Wicara : Journal Ilmu Hukum Vol.2, No.1 Edisi Februari 2013
Publisher : Fakultas Hukum Universitas Udayana

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Abstract

As we know the technology has recently created a sophisticated and increasinglydiverse that can facilitate the work of man. This of course brings a positive and negativeimpact to the development of the future of human civilization. One of the media’s livelydiscussion that is teleconference. With media teleconference one can communicate in audiovisual without knowing the distance and time. When associated with proof of course withthe teleconference technology helps the process of proof in criminal cases, which willshorten the time resolution of the matter.
PENGATURAN HUKUM DAN DAMPAK PENGKAPLINGAN LIAR BAGI PEMBELI TANAH DI KOTA DENPASAR Birgita Anggun Putrirosari; I Ketut Sujana
Kertha Semaya : Journal Ilmu Hukum Vol. 01, No. 06, Juli 2013
Publisher : Fakultas Hukum Universitas Udayana

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Abstract

The title of this research is “ The Law Regulation and Effect of Illegal Kaveling Toward Buyers of The Land in Denpasar”. The purpose of the research is to know the law regulation about land kaveling and the effect of Illegal Kaveling Toward Buyers of The Land in Denpasar. The method used is empirical method. The increasing of the number of citizens in Denpasar causes the increasing of residence in the city area. This phenomena causes the more kaveling and converted of farm land for residence illegay from the authority department that is from Land Consolidation Department and National Land Agency. Illegal kaveling has agreat impact toward the nature, that is decreasing farm land and green zone. However, it causes several bad effects toward the buyer of illegal kaveling land is not suitable with the purpose of the land usage, there is no suitable social facilities and public facilities with the government regulation, and furthermore, it is difficult to get the government help in relation with the development of social and public facilities quality.
IMPLIKASI HUKUM PERSETUJUAN GENERAL AGREEMENT ON TRADE IN SERVICES (GATS) – WORLD TRADE ORGANIZATION (WTO) TERHADAP PENGATURAN KEPARIWISATAAN DI INDONESIA Putu Ayu Satya Mahayani; I Ketut Sujana
Kertha Semaya : Journal Ilmu Hukum Vol. 01, No. 07, Juli 2013
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.899 KB)

Abstract

Through Regulation Number 7, Year 1994, Indonesia has ratified WTO Agreement. GATS is part of WTO Agreement and is located in Annex IB of the Agreement. GATS-WTO that is multilateral ties binds Indonesia. The Agreement of GATS-WTO has implication of law in which Indonesia must adapt all rules in tourism towards rules and principles of GATS-WTO. Indonesia must also announce regulations made by the Government having effects in the performance of GATS.
PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR IDA AYU MAS MAY MURTHI; I KETUT SUJANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
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 (249.224 KB)

Abstract

Managerial performance can be evaluated based onbudgetary goal characteristics (BGC). The aims of this study are tofind evidences about association between BGC and managerialperformance, and to investigate the effect of paternalistic culture andorganization commitment on the relationship between BGC andmanagerial performance. Respondents include parties thatparticipate in the process of budget arrangement. This study usessimple regression analysis and moderated regression analysis.Results show that BGC do not affect managerial performance, whilethe moderating variables, both paternalistic culture and organizationcommitment, have moderating effect to the relation of BGC andmanagerial performance.
PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, ASIMETRI INFORMASI, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP BUDGETARY SLACK PADA HOTEL-HOTEL BERBINTANG DI KOTA DENPASAR I KETUT SUJANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Business participants are expected to run their business effectively and efficiently in a competitive business environment. To cope with this situation, planning and controlling are the keys to success in which budgeting is an important element requiring full participation. This participation may provide an authority to managers to prepare a budget for each responsibility center that they belong to. In many cases, this authority would probably lead to budgetary slack where participants earn benefits from the budget as a performance evaluation tool at the expense of others and the organization as a whole. This budgetary slack might be as a result of asymmetric information between top management and the lower one. This research aims to investigate the effect of budget participation, budget pressure, organization commitment, asymmetric information, and uncertainty of business circumstances on budgetary slack in star hotels in Denpasar. To deal with this research purpose, purposive sampling method is used with 11 hotels and 43 participants. In addition, multiple linear regression is run as an analytical technique to answer the research questions. The reseach concludes that budget participation, budget pressure, organization commitment and uncertainty of business circumstances do not have significant effect on budgetary slack in star hotels in Denpasar. The only variable that has significant effect is asymmetric information.
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita Agus Donny Susanto Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra Anwar Santoso Ayu Listya Adriani Sidartha Ayu Prima Dania Birgita Anggun Putrirosari Christine Novita Malelak Devi Marlita Martana Dewa Nyoman Badera Dewi, Ni Putu Wina Purnama Eko Kurnia Muliawan Eva Oktavia Ruwu Gayatri Gayatri Gayatri Gusti Ayu Made Sari Dewi Gusti Ayu Rai Surya Saraswati I Dewa Gde Nanda Narotama I Dewa Gede Dharma Suputra I Dewa Gede Sudira Putra I Dewa Nyoman Wibawa I Gde Ary Wirajaya I Gusti Ayu Dwi Cahya Dewanti I Gusti Ketut Agung Ulupui I Gusti Ngurah Putu Ardiwinata I Gusti Putu Suma Ardana I Made Pradnyana Paradila Pradnyana I Made Sadha Suardikha I Nyoman Wijana Asmara Putra I Putu Agus Atmaja Negara I Putu Angga Kusuma I Putu Sudana I Wayan Agus Juniarta I Wayan Pradnyantha Wirasedana I Wayan Suartana Ida Ayu Clara Agustin IDA AYU MAS MAY MURTHI Ida Ayu Puspita Trisna Dewi K. Budiartha Kadek Hendra Gunawan Ketut Yoga Permadiswara Komang Risa Rahayu Ningsih Komang Try Bintariyati Luh Gede Rai Rahayu Pradnyani Made Dania Kristiantini Made Suwi Novita Devi Made Yessi Puspitha Maria Maria Ni Kadek Ita Wulandari Ni Ketut Ari Susanti Ni Ketut Rasmini Ni Komang Ditha Prastini Ni Luh Komang Winda Sindu Maharani Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Pitayani Vinensya Ni Made Bunga Ayu Cahyani Ni Made Dwi Ratnadi Ni Made Dwi Rina Ni Made Dwi Safitri Sadia Ni Made Pradnya Paramithari Ni Nengah Sureni Yuniarthi Ni Nym Ayu Yuliantari W. Ni Nyoman Dewi Anggarini Ni Putu Winda Ayuningtyas Ni Wayan Asri Yuni Ni Wayan Desi Putri Utari Nyoman Dantes Nyoman Natajaya Nyoman Suarjana Putra, Kadek Virginiawan Permana Putu Agustina Windasari Putu Ayu Pramesti Putu Ayu Satya Mahayani Putu Bayu Andhika Putu Elik Sulistyawati Putu Ika Ristiana Dewi Putu Javani Sukma K Putu Rendi Suryagung Ryadi Putu Santi Putri Laksmi Putu Santi Putri Laksmi Rai Surya Saraswati Rizky Ardewi Laksmi Sagung Oka Pradnyawati Sang Ayu Putu Dinda Natalia Suharto Suharto Thesia Adi Putri Tri Nindya Dharma Patni Yura Karlinda Wiasa Putri yustiari dewi