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PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS ( RETURN ON ASSET ) PADA PT. QUIKSILVER INDONESIA Swaputra, Ida Bagus; Harwati, Tjok Istri Sri
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Profitability as the company's ability to obtain profit in relation to sales, total assets and equity are often used to measure the efficiency of the use of capital in a company by comparing the income with capital employed in operations. Negative profitability due to the company's profit or loss is negative, it indicates the ability of the invested capital as a whole has not been able to generate profits. and vice versa, positive profitability due to the company's profit is positive, it means investing in assets has been able to generate profits or gains. PT.Quiksilver Indonesia is a company that sells surfing products, accessories, shoes, bags and etc. In this study, using a variable Receivable Turnover, Working capital turnover and Return on Assets (ROA). The purpose of this study was to investigate the influence receivables turnover and turnover of working capital either partially or simultaneously to ROA in PT.Quiksilver Indonesia. Data used in this research is quantitative data with the primary data source. Methods of data collection was done by using the documentation, while the analysis technique used is quantitative analysis, the classical assumption test, multiple linear regression and hypothesis testing. Results from this study indicate that in partial receivables turnover significant positive effect on ROA, thus the hypothesis is accepted. While variable working capital turnover significant negative effect on ROA, thus the hypothesis is rejected. Simultaneously turnover of receivables and working capital turnover significantly influence the ROA, the hypothesis in this study received. The advice can be given that the company should further improve working capital turnover to evaluate and manage well so that the amount of working capital as required.

UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Swaputra, Ida Bagus; Astakoni, I Made Purba; Ratini, Putu Mela; Harwathy, Tjok Istri Sri
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.

PENERAPAN TEKNOLOGI PESTISIDA NABATI DAN HAYATI DALAM RANGKA MEMPERKUAT BUDIDAYA PADI BERBASIS ORGANIK DI DESA PELIATAN UBUD KABUPATEN GIANYAR BALI Swaputra, Ida Bagus; Martiningsih, Ni Gst. Ag. Gde Eka; Putra, I Nyoman Gde Maha; Patra, I Nyoman; Widnyana, I Ketut
Ngayah: Majalah Aplikasi IPTEKS Vol 10 No 1 (2019): Ngayah: Majalah Aplikasi IPTEKS
Publisher : Forum Layanan IPTEKS Bagi Masyarakat (FLipMAS) Wilayah Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Teges Subak group and the Subak Putungan group face problems in controlling pests and diseases in rice and secondary crops. In rice plants farmers are very disadvantaged by attacks of pests and diseases that cause rice plants to become puso (empty grains and red stems). The attack of pests and diseases causes rice production to decrease by more than 50%, which is very detrimental to farmers in Subak Teges and Subak Putungan. The main objectives of the program to implement appropriate technology to the community of these farmer groups are (1) To help farmers in integrated pest and disease control technology, (2) Providing productive rice planting techniques, (3) Providing training in the manufacture of locally based plant-based pesticides, (4)Providing techniques for making biological pesticides based on Trichoderma sp, Metharizium sp, and Glyocladium sp, (5) Providing techniques for the application of vegetable and biological pesticides to rice plants, (6) Training farmers in the technique of monitoring pests and diseases in the field. The method used is counseling, training and mentoring. The expected outcome of this community-based application of appropriate technology activities is; 80% of farmers understand and are skilled in making vegetable and biological pesticides, 90% of farmers understand and are skilled in implementing integrated pest and disease control technology and 90% of farmers understand and are skilled in monitoring pests and diseases in the field, farmers are able to produce 50 liters of vegetable pesticides themselves, farmers are able to produce50 kg of their own biological pesticides, attacks of pests and diseases have decreased by 75%.

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS ( RETURN ON ASSET ) PADA PT. QUIKSILVER INDONESIA Ida Bagus Swaputra; Tjok Istri Sri Harwati
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Profitability as the company's ability to obtain profit in relation to sales, total assets and equity are often used to measure the efficiency of the use of capital in a company by comparing the income with capital employed in operations. Negative profitability due to the company's profit or loss is negative, it indicates the ability of the invested capital as a whole has not been able to generate profits. and vice versa, positive profitability due to the company's profit is positive, it means investing in assets has been able to generate profits or gains. PT.Quiksilver Indonesia is a company that sells surfing products, accessories, shoes, bags and etc. In this study, using a variable Receivable Turnover, Working capital turnover and Return on Assets (ROA). The purpose of this study was to investigate the influence receivables turnover and turnover of working capital either partially or simultaneously to ROA in PT.Quiksilver Indonesia. Data used in this research is quantitative data with the primary data source. Methods of data collection was done by using the documentation, while the analysis technique used is quantitative analysis, the classical assumption test, multiple linear regression and hypothesis testing. Results from this study indicate that in partial receivables turnover significant positive effect on ROA, thus the hypothesis is accepted. While variable working capital turnover significant negative effect on ROA, thus the hypothesis is rejected. Simultaneously turnover of receivables and working capital turnover significantly influence the ROA, the hypothesis in this study received. The advice can be given that the company should further improve working capital turnover to evaluate and manage well so that the amount of working capital as required.

UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Ida Bagus Swaputra; I Made Purba Astakoni; Putu Mela Ratini; Tjok Istri Sri Harwathy
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.106

The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.

DETERMINASI HARGA SAHAM MELALUI ANALISIS TERHADAP FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN I Wayan Wardita; Ida Bagus Swaputra; I Made Purba Astakoni; Ni Putu Nursiani
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Penelitian ini memiliki beberapa tujuan yaitu; 1) untuk mengetahui dan menganalisis pengaruh profitabilitas terhadap harga saham ; 2) untuk mengetahui dan menganalisis pengaruh laba perlembar saham terhadap harga saham ; 3) untuk mengetahui dan menganalisis pengaruh leverage terhadap harga saham ;4) untuk mengetahui dan menganalisis pengaruh suku bunga terhadap harga saham;5) untuk mengetahui dan menganalisis pengaruh inflasi terhadap harga saham; 6) untuk mengetahui dan menganalisis pengaruh nilai tukar terhadap harga saham. Populasi dalam studi ini adalah perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2018. Pengambilan sampel dilakukan secara purposive dengan kriteria yang telah ditetapkan sebelumnya. Analisis data studi ini menggunakan pendekatan Partial Least Square (PLS). Hasil perhitungan ketepatan model dengan melihat koefisien determinasi menjelaskan hubungan struktural dari ketujuh variabel yang diteliti adalah sebesar 0,577 (atau 57,70%), atau dengan kata lain, informasi yang terkandung dalam data 57,70% dapat dijelaskan oleh model tersebut.Hasil pengujian menunjukkan bahwa hipotesis pertama; yang menyatakan bahwa terdapat pengaruh signifikan positif antara profitabilitas terhadap harga saham dapat diterima. Hipotesis kedua; yang menyatakan bahwa terdapat pengaruh signifikan positif antara laba per lembar saham terhadap harga saham dapat diterima. Hipotesis ketiga; yang menyatakan bahwa terdapat pengaruh signifikan negative antara leverage terhadap harga saham tidak dapat diterima. Hipotesis keempat; yang menyatakan bahwa terdapat pengaruh signifikan negative antara inflasi terhadap harga saham tidak dapat diterima. Hipotesis kelima; yang menyatakan bahwa terdapat pengaruh signifikan negative antara tingkat suku bunga terhadap harga saham tidak dapat diterima. Hipotesis keenam; yang menyatakan bahwa terdapat pengaruh signifikan negative antara nilai tukar/kurs terhadap harga saham tidak dapat diterima.

EMPLOYEE PERFORMANCE DETERMINANTS, WITH GENDER AS A GROUP Ni Luh Putu Sariani; Yenny Verawati; Gde Bagus Brahma Putra; Tjok Istri Sri Harwathy; Ida Bagus Swaputra
MIX: JURNAL ILMIAH MANAJEMEN Vol 11, No 3 (2021): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/mix.2021.v11i3.004

The purpose of this study is to analyze the influence of organizational commitment on employee performance; analyze the influence of organizational commitment on OCB; analyze the influence of OCB on employee performance; analyze the role of gender as the effect of moderation of organizational commitment on employee performance; analyze the role of gender as the effect of the moderating effect of organizational commitment on OCB, and analyze the role of gender as the effect of moderation on OCB on employee performance.. The population and sample were 45 respondents from the Notary Office in Bangli Regency with the saturated sampling method. The data collection technique was using a closed multiple-choice questionnaire and the partial least squares (PLS) data analysis approach was used. The results of the research show that the evaluation of the overall model seen from the coefficient of determination can already be said, Q-Square Predictive Relevance meets the requirements of existing and Goodness of Fit in a large position, the overall model is declared quite good. The conclusion of this study is that organizational commitment has a significant positive effect on employee performance has not been received. Organizational commitment has a significant positive effect on OCB received. OCB has a significant positive effect on employee performance is acceptable. Gender has not been tested as moderating of the effect of organizational commitment on employee performance, organizational commitment on OCB and OCB on employee performance.

PENERAPAN TEKNOLOGI PESTISIDA NABATI DAN HAYATI DALAM RANGKA MEMPERKUAT BUDIDAYA PADI BERBASIS ORGANIK DI DESA PELIATAN UBUD KABUPATEN GIANYAR BALI Ida Bagus Swaputra; Ni Gst. Ag. Gde Eka Martiningsih; I Nyoman Gde Maha Putra; I Nyoman Patra; I Ketut Widnyana
Ngayah: Majalah Aplikasi IPTEKS Vol. 10 No. 1 (2019): Ngayah: Majalah Aplikasi IPTEKS
Publisher : Forum Layanan IPTEKS Bagi Masyarakat (FLipMAS) Wilayah Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Teges Subak group and the Subak Putungan group face problems in controlling pests and diseases in rice and secondary crops. In rice plants farmers are very disadvantaged by attacks of pests and diseases that cause rice plants to become puso (empty grains and red stems). The attack of pests and diseases causes rice production to decrease by more than 50%, which is very detrimental to farmers in Subak Teges and Subak Putungan. The main objectives of the program to implement appropriate technology to the community of these farmer groups are (1) To help farmers in integrated pest and disease control technology, (2) Providing productive rice planting techniques, (3) Providing training in the manufacture of locally based plant-based pesticides, (4)Providing techniques for making biological pesticides based on Trichoderma sp, Metharizium sp, and Glyocladium sp, (5) Providing techniques for the application of vegetable and biological pesticides to rice plants, (6) Training farmers in the technique of monitoring pests and diseases in the field. The method used is counseling, training and mentoring. The expected outcome of this community-based application of appropriate technology activities is; 80% of farmers understand and are skilled in making vegetable and biological pesticides, 90% of farmers understand and are skilled in implementing integrated pest and disease control technology and 90% of farmers understand and are skilled in monitoring pests and diseases in the field, farmers are able to produce 50 liters of vegetable pesticides themselves, farmers are able to produce50 kg of their own biological pesticides, attacks of pests and diseases have decreased by 75%.

MEMBANGUN PERILAKU ORGANIZATIONAL CITIZENSHIP APARATUR PAJAK Ida Bagus Gede Udiyana; Ida Bagus Swaputra; Anak Agung Ngr. Gde. Suindrawan
Forum Manajemen STIMI Handayani Denpasar Vol 9 No 1 (2011): Jurnal STIMI Vol. 9 No. 1 - 2011
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The Organizational Citizenship Behavior is a work behavior is a work behavior in which the employees are able to conduct their own duties (in role) and also able to conduct other duties outside their own duties (extra role). They will be given compensation in the award system or formal salary indirectly. The nature of Organizational Citizenship Behavior is a work behavior (OCB) is a focus toward the Organizational interest which is show by organizational-interst oriented action rather than self-interst oriented action.

APLIKASI TEKNIK BUDI DAYA JAMUR TIRAM DAN MANAJEMEN USAHA UNTUK MENINGKATKAN KESEJAHTERAAN PETANI JAMUR TIRAM DI BADUNG –BALI Ida Bagus Swaputra; Wayan Arya Paramarta
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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IbM is one of program that driven community to gain the better productionprocess and management. Thus scheme funded by the Directorate General of HigherEducation. The partner of this program is on SME mushroom community cultivatorsin the district Mengwi Badung ea. Tri Putrimushrom and Artana mushrom . Themain problem faced by SMEs partner is a lack of understanding of the partners oystermushroom cultivation techniques, so often happens baglog mushroom seed can notdevelop properly so that the oyster mushroom yields declined. On the other handoyster mushroom demand for traditional markets and other consumers continue toincrease. The oyster mushroom cultivationas a sideline business, but it requiresa fairly high investment cost to build a house nursery, wooden shelves for baglogmushrooms and mushroom seed investment .The next problem faced is the lack oftrained partners in cultivation technology, the partneralso still low inaccountingtechniques as currently partner SMEs have never know for sure whether its businessat a profit or even get a loss . The methods used in carrying out the program is amethod of training with focus group discussion and participation action research,After this program run out, the partner is increasing of mushroom cultivation andunderstanding of business management is increasing, eventually the productivityof oyster mushroom production can be increased, and income level directly SMEspartners be increased as well.

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