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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Journal Research of Accounting Dharma Jnana Jurnal Abdi Dharma Masyarakat
Ni Luh Gde Novitasari
Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Ni Nyoman Yuningsih; Ni Luh Gde Novitasari
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v1i2.14

Abstract

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITASLAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN Ni Luh Gde Novitasari; Ni Wayan Juli Martani
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.59

Abstract

This study aims to analyze that effect of audit quality, firm size, earnings management, financial distress and audit committee on integrity of the financial statements. Thisstudy is located in banking companies listed on the Indonesia Stock Exchange during 2018-2020. By using purposive sampling, this study resulting 23 companies and 69 research observation as a sample. Research data was analyzed by using multiple linear regression analysis. The results of this study show that auditquality has a positive effect on the integrity of financial statements, financial distress has a negative effect on the integrity of financial statements, while company size, earnings managementand audit committee have no effect on the integrity of financial statements.
PENINGKATAN PENGGUNAAN APLIKASI MANAJEMEN SURAT (AMS) KORPORAT GUNA MENCEGAH PENYEBARAN COVID-19 Ni Luh Gde Novitasari; Niayu Netisia
Jurnal Dharma Jnana Vol. 1 No. 1 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.034 KB)

Abstract

Diperbaharuinya Aplikasi Manajemen Surat menjadi Aplikasi Manajemen Surat Korporat menimbulkan beberapa masalah yaitu fitur dan cara penggunaan yang sangat berbeda dengan aplikasi sebelumnya, dan wilayah perkantoran juga dinyatakan menjadi salah satu tempat penularan Virus Corona. Intensitas penerimaan dan pengiriman dokumen surat menyurat di PT PLN (Persero) UID Bali yang sangat tinggi, menyebabkan dokumen perusahaan menjadi salah satu media penyebaran Virus Corona jika prosedur pendistribusiannya tidak menerapkan protokol kesehatan yang ketat. Metode yang digunakan untuk peningkatan penggunaan Aplikasi Manajemen Surat Korporat adalah sosialisasi, pelatihan dan pendampingan dalam penggunaan Aplikasi Manajemen Surat Korporat. Metode lainnya yang digunakan yaitu dengan menyiapkan tempat khusus sterilisasi untuk dokumen fisik yang akan didistribusikan. Adapun faktor-faktor yang mendukung keberhasilan kegiatan ini adanya dukungan penuh terhadap kegiatan pengabdian masyarakat ini dari Pimpinan PT PLN (Persero) Unit Induk Distribusi Bali, antusias, kerjasama dan partisipasi yang baik dari pegawai dalam penggunaan Aplikasi Manajemen Surat Korporat, serta tersedianya alat disinfektan untuk mensterilkan dokumen fisik perusahaan.
PEMBANGKITAN PEREKONOMIAN UMKN BU DIAH AKIBAT PANDEMI COVID-19 DI DESA SERANGAN Ni Luh Gde Novitasari; Ni Komang Julia Trisia Munika
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 2 No. 2 (2021): Oktober 2021
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.075 KB) | DOI: 10.36733/jadma.v2i2.2998

Abstract

Pandemi Covid-19 yang mulai muncul dari awal bulan maret 2020 lalu menimbulkan berbagai permasalahan mulai dari kesehatan masyarakat yang menurun bahkan sangat mengkhawatirkan sampai dengan masalah sosial ekonomi yang sangat melemah. Adanya pandemi Covid-19 ini banyak sekali dampak yang dirasakan oleh pemerintah bahkan masyarakat kecil sekalipun. Pandemi Covid-19 memberi dampak pada ketidakstabilan ekonomi, termasuk Usaha Mikro Kecil Menengah (UMKM) adalah usaha perdaganan yang dikelola oleh badan usaha atau perorangan. Secara umum, mayoritas dari pelaku UMKM mengalami penurunan pendapatan bahkan kebankrutan akibat pandemi Covid-19. Penurunan perekonomian yang sangat berdampak pada UMKM. Pengabdian masyarakat Universitas Mahasaraswati Denpasa akan membantu UMKN untuk tetap bias berjalan di saat pandemi covid – 19. Salah satu UMKN yang terdampak adalah UMKN Bu Diah. UMKN Bu Diah memproduksi makanan ringan seperti kripik dan krupuk, yang berlokasi di Desa Serangan. Pengabdian masyarakat membantu UMKM Bu Diah dengan memberikan pelatihan pemasaran secara online melalui instagram dan facebook. Membuatkan label kemasan yang menarik. Memberikan penyuluhan untuk memperhatikan kehigienisan pada proses pruduksi maupun pengemasan. Harapan pengabdian masyarakat Universitas Mahasaraswati Denpasar yang dilakukan di UMKN Bu Diah adalah produk memiliki label kemasan, pemasaran produk bisa dilakukan secara online, sehingga produk lebih dikenal masyarakat dan omzet penjualan meningkat, proses produksi dan pengemasan dilakukan dengan menggunakan masker dan sarung tangan sehingga produk menjadi lebih higienis.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI BARANG KONSUMSI Ni Luh Gde Novitasari; Ni Luh Putu Sandrya Dewi; I Wayan Udi Prayoga
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.78

Abstract

This study aims to determine and test the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER) and Dividend Yield (DY) on stock returns in manufacturing sector companies consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 63 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The analytical technique used in this research is multiple linear regression analysis. Based on the results of the study, it shows that Price Earning Ratio (PER) and Dividend Yield (DY) have a positive effect on stock returns, Debt to Equity Ratio (DER) has an effect negatively on stock returns, Earning Per Share (EPS) and Price to Book Value (PBV) have no effect on stock returns.
PENGARUH RASIO AKTIVITAS, PROFITABILITAS, LEVERAGE, ARUS KAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONDISI FINANCIAL DISTRESS Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Komang Sri Nidya Narastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.127-138

Abstract

This study aims to test and obtain empirical evidence of the effect of acticity ratio, profitability, leverage, cash flow, and company growth on financial distress condition at the manufacture companies listed in Indonesia Stock Exchange period 2018-2020. The population in this study is the manufacture companies listed in Indonesia Stock Exchange, amounting to 193 companies. The sample in this study were 87 companies based on purposive sampling technique. The analysis technique used is logistic regression analysis. The results showed that activity ratio had no effect on the financial distress, profitability had a negative effect on the financial distress, leverage had a positive effect on the financial distress, cash flow had no effect on the financial distress, and company growth had no effect on the financial distress.
Co-Authors I Wayan Udi Prayoga Komang Sri Nidya Narastuti Ni Komang Julia Trisia Munika Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Nyoman Yuningsih Ni Wayan Juli Martani Niayu Netisia