Article Per Year (5 Year)
p-Index From 2019 - 2024
0.92
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Ilmiah Satyagraha Otonomi Nusantara Hasana Journal
Komang Asri Pratiwi
Universitas Mahendradatta
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Peran Etika Profesi Dalam Pengungkapan Laporan Keuangan Perusahaan Komang Asri Pratiwi
Jurnal Ilmiah Satyagraha Vol 5, No 2 (2022)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v5i2.458

Abstract

Abstrak – Etika profesi dalam bisnis diperlukan untuk mencapai tujuan bisnis yang sudah ditentukan. Kegiatan bisnis yang diterapkan dengan etika akan menghindarkan perusahaan dari berbagai pelanggaran yang dilakukan oleh pelaku bisnis yang berakibat kelangsungan bisnis tergangggu. Namun, pada prakteknya dilapangan persaingan dalam kegiatan bisnis menjadi suatu polemik sehingga hal ini dapat memicu pelanggaran terhadap etika menjadi suatu hal yang tidak mustahil untuk terjadi. Salah satu bentuk pelanggaran yang sering terjadi adalah kecurangan dalam pengungkapan laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengungkapkan bagaimana etika profesi seorang akuntan mampu mencegah kecurangan seorang akuntan perusahaan dalam pengungkapan laporan keuangan dalam perusahaan. Penelitian ini menggunakan metode pendekatan kualitatif dimana data dari penelitian diperoleh dari penelusuran media online dan media sosial yang menyangkut perkembangan bisnis berbagai usaha. Selain itu penelitian ini juga, menggunakan Metode kajian perpustakaan (library research) yang merupakan teknik penelitian yang mana kajian berlandaskan pada pendapat ahli mengenai penerapan etika profesi terhadap kelangsungan usaha. Penelitian Kepustakaan (Library research) ini memiliki aktivitas utama mengumpulkan laporan maupun hasil penelitian terkait yang sudah ada. Etika profesi merupakan aturan yang mengikat seorang akuntan sebagai pembuat laporan keuangan perusahaan untuk menaati peraturan dan tidak berlaku seenaknya dengan seluruh pihak yang ada didalamnya. Dalam Pengungkapan laporan keuangan perusahaan, seorang Akuntan  Di Indonesia memiliki kode etik akuntan telah dirumuskan oleh Ikatan Akuntan Indonesia (IAI). Berdasarkan kode etik akuntan ini, akuntan profesional harus mematuhi prinsip dasar etika profesi sebagai berikut yaitu: Integritas, Objektivitas, Kompetensi, Kerahasiaan, dan Perilaku profesional.
ANALISIS EFEKTIVITAS DAN EFISIENSI PEROLEHAN PAJAK DAN RETRIBUSI HOTEL DAN RESTORAN SEBELUM DAN SAAT COVID-19 PADA KOTA/ KABUPATEN DI PROVINSI BALI Anak Agung Ngurah Lanang Nila Dawan; Komang Agus Rudi Indra Laksmana; Komang Asri Pratiwi
Nusantara Hasana Journal Vol. 2 No. 4 (2022): Nusantara Hasana Journal, September 2022
Publisher : Nusantara Hasana Berdikari

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

Abstract

Covid-19 hit the tourism sector, especially in the province of Bali, where the source of the original regional income is mostly from the tourism sector. Therefore, areas that rely on tourism will be directly affected. In this study to determine whether there are differences and how the level of Effectiveness and Efficiency of hotel and restaurant taxes and levies during the period from 2017 to 2020. The method used in this study uses quantitative data. The calculation of the results of the effectiveness and efficiency values ​​is based on a comparison with the standard criteria for the effectiveness ratio and efficiency ratio, then the next stage is the average before and when Covid-19 is carried out a different test or better known as the T Test which is one of various methods. The test used to assess the effectiveness of the treatment was marked by the difference between the average before and the average after. The results of the research obtained, it is said that every district/city before and during Covid-19 shows the results that Jembrana Regency is rated as effective balanced towards effective but less efficient towards balanced efficiency, Tabanan Regency is effective towards less effective but efficient towards balanced efficiency, Badung Regency is equally less effective but efficient towards balanced efficiency, Gianyar Regency effective towards less effective but equally efficient, Klungkung Regency equally effective but efficient towards balanced efficiency, Bangli Regency equally less effective but balanced efficiency towards less efficient, Karangasem Regency equally equally less effective but efficient towards balanced efficiency, Buleleng Regency effective towards less effective but equally less efficient, and Denpasar City effective towards less effective but equally less efficient.
DAMPAK COVID-19 TERHADAP KEHIDUPAN SOSIAL DAN EKONOMI DI INDONESIA Komang Asri Pratiwi
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 8 No 2 (2022): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v8i2.1008

Abstract

Pandemi COVID-19 terbukti telah memberikan tekanan pada kondisi ekonomi dan sosial di Indonesia sejak akhir tahun 2019. Dampak ekonomi ini berdampak luas di seluruh wilayah Indonesia. Perekonomian masing-masing daerah terancam, ditambah dengan kondisi daerah yang lebih buruk dari sebelumnya. Karena hal tersebut, pemerintah Indonesia langsung mengambil langkah agresif agar angka penyebaran bisa ditekan semaksimal mungkin. Penelitian ini bertujuan untuk mengungkapkan bagaimana pemerintah, baik di tingkat pusat maupun daerah, mengeluarkan berbagai kebijakan untuk menanggulangi penyebaran COVID-19 serta kebijakan kebijakan yang bersifat penanggulangan dampak sosial dan ekonomi akibat pandemi ini. Penelitian ini menggunakan metode pendekatan kualitatif, karena analisis data dipaparkan secara verbal, untuk mendapatkan informasi secara menyeluruh. Sugiyono (2013:1) mendefinisikan “metode penelitian kualitatif adalah metode penelitian yang digunakan untuk meneliti pada kondisi obyek yang alamiah, dimana peneliti adalah sebagai instrumen kunci, teknik pengumpulan data dilakukan secara triangulas (gabungan), analisis data bersifat induktif, dan hasil penelitian kualitatif lebih menekankan makna daripada generalisasi”. Kebijakan yang pemerintah keluarkan dalam menangani kasus ini belum mampu mengakomodir kesejahteraan masyarakat, sehingga sangat diperlukan evaluasi kebijakan. Maka dalam hal ini perlu koordinasi yang baik antara para kepala pemerintah baik di daerah, provinsi dan pusat dalam membuat suatu kebijakan serta kerjasama dengan para pedagang agar dapat menstimulus pendapatan dan perolehan bantuan.
Analisis Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI A.A Sagung Anggun Dinda Pratiwi; Ni Luh Kardini; Komang Asri Pratiwi
Otonomi Vol 23 No 2 (2023): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v23i2.4413

Abstract

One of the keys to a company's success in facing obstacles and global business competition is principlesGood Corporate Governance. Good Corporate Governance is one of the most important elements in improving economic efficiency efforts which includes a whole series of relationships between company management, board of directors, board of commissioners,stakeholder, and other shareholders. In general, there are many things that influence company performance, both in terms of monitoring by the board of commissioners, monitoring by the audit committee on company performance or company ownership which creates investor confidence in the company. The aim of this research is to analyze the simultaneous and partial influence of board of commissioners, audit committee and managerial ownership variables on the financial performance of banking companies listed on the IDX 2017-2021. The type of data used in this research is quantitative data with the data source being secondary data. Samples were selected using the methodpurposive sampling which was based on certain criteria, 21 companies were selected as samples so that the total data studied was 105 data from 2017-2021. This research technique uses multiple linear regression analysis techniques. Partially, this research states that the independent board of commissioners has a positive and significant effect on financial performance. The audit committee does not have a significant effect on financial performance. Managerial ownership has a positive and significant effect on financial performance. The independent board of commissioners, audit committee and managerial ownership simultaneously have a positive and significant effect on financial performance. In the determination test, it was found that 2.6% of the independent board of commissioners, audit committee and managerial ownership had an influence on financial performance, while 97.4% was influenced by other factors outside the independent variables of this research. Keywords : Independent Board of Commissioners, Audit Committee, Managerial Ownership, Financial Performance
PENGARUH NILAI TUKAR RUPIAH DAN VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Made Linda Artini Putri; Ni Luh Kardani; Komang Asri Pratiwi
Nusantara Hasana Journal Vol. 3 No. 6 (2023): Nusantara Hasana Journal, November 2023
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v3i6.1012

Abstract

This study, entitled "The Effect of the Rupiah Exchange Rate and Stock Trading Volume on Stock Returns in Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period”, aims to determine and analyze the effect of the Rupiah Exchange Rate and Stock Trading Volume simultaneously and partially on company stock returns in the industrial sector listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is a quantitative study. The population in this study is all industrial sector companies listed on the Indonesia Stock Exchange until 2021 or as many as 54 companies. The sampling technique used in this study was purposive sampling with certain criteria. The research sample in this study totaled 19 industrial sector companies listed on the Indonesia Stock Exchange. This study uses multiple linear regression analysis techniques. This study states that the Rupiah Exchange Rate has a positive and insignificant effect on stock returns in industrial sector companies listed on the Indonesia Stock Exchange for the 2017–2021 period, Stock trading volume has a positive and significant effect on share returns in industrial sector companies listed on the Indonesia Stock Exchange for the 2017–2021 period, The Rupiah Exchange Rate and Stock Trading Volume have a significant effect on industrial sector companies listed on the Indonesia Stock Exchange for the 2017–2021 period.
Co-Authors A.A Sagung Anggun Dinda Pratiwi Anak Agung Ngurah Lanang Nila Dawan Komang Agus Rudi Indra Laksmana Made Linda Artini Putri Ni Luh Kardani Ni Luh Kardini