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All Journal Journal of Information System, Applied, Management, Accounting and Research Jurnal Penelitian Agama Hindu Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Dharma Sevanam : Jurnal Pengabdian Masyarakat Guna Sewaka
Ni Putu Ari Aryawati
Institut Agama Hindu Negeri Gde Pudja Mataram
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience

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Perspektif Tri Kaya Parisudha Dan Karma Phala Pada Akuntabilitas Auditor Dengan Moderasi Beragama Sebagai Variabel Intervening Ni Putu Ari Aryawati; Ni Nyoman Kerti Yasa; Ida Bagus Raka Suardana
Jurnal Penelitian Agama Hindu Special Issue Budaya dan Pendidikan
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.49 KB)

Abstract

This study analyzes whether tri kaya parisudha, karma phala and religious moderation directly effect auditor accountability which tri kaya parisudha and karma phala indirectly effect auditor accountability with religious moderation as a mediating variable. This study are conducted in Mataram City with respondents being auditors in various sectors. This study used a questionnaire instrument as a data collection method. Analysis of the data in this research used Partial Least Square (PLS) 23.0 analysis. The results of direct analysis show that tri kaya parisudha affect positive significant to religious moderation and did not affect significantly to auditor accountability, karma phala affect positive significant to religious moderation and did not affect significantly to auditor accountability, and religious moderation directly affect positive significant ton auditor accountability. Tri kaya parisudha and karma phala influence full mediation on auditor accountability with religious moderation as an intervening variable. The results of this study contribute to support the role theory and provide an understanding of the influence of auditors spiritual capital in the perspective of tri kaya parisudha and karma phala. Auditors are expected to be able to use good thoughts to plan audits, take appropriate actions according to the code of ethics in conducting and deliver the correct audit results without being separated from the independence and professionalism of the auditors.
Determinan Financial Perfomance Perusahaan Perbankan Indonesia; Eksplorasi Intellectual Capital Dan Enterprise Risk Management Dewa Ayu Oki Astarini; Ika Putri Fitri Ajiani; Ikang Murapi; Ni Putu Ari Aryawati
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 1 (2023): JISAMAR : February 2023
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i1.1029

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh intellectual capital dan enterprise risk management terhadap kinerja keuangan yaitu current ratio, asset turnover, return on asset pada perusahaan perbankan dengan menggunakan alat analisis Partial Least Square. Pengujian dilakukan pada perusahaan perbankan dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan dengan dari tahun 2019 sampai dengan tahun 2020. Hasil penelitan ini menunjukkan bahwa intellectual capital berpengaruh signifikan postif terhadap kinerja keuangan, yang mengindikasikan perusahaan memiliki keseriusan untuk menghasilkan nilai tambah dengan metode VAICTM. Enterprise risk managementyang merujuk pada ERM framework yang dikeluarkan oleh COSO yaitu: (1) lingkungan internal; (2) penetapan tujuan; (3) identifikasi kejadian; (4) penilaian risiko; (5) respons atas risiko; (6) kegiatan pengawasan; (7) informasi dan komunikasi; dan (8) pemantauan Kata kunci : intellectual capital, enterprise risk management dan financial performance Abstract: This study is aimed at testing and finding empirical evidence regarding the effect of intellectual capital and enterprise risk management on financial performance, namely the current ratio, asset turnover, and return on assets in banking companies using the partial least squares analysis tool. Tests were carried out on banking companies using secondary data in the form of financial reports and annual reports from 2019 to 2020. The results of this study indicate intellectual capital has a significant positive effect on financial performance, which indicates the company is serious about generating added value with the VAICTM method. The enterprise risk management framework refers to the ERM framework issued by COSO, namely: (1) the internal environment; (2) goal setting; (3) incident identification; (4) risk assessment; (5) response to risk; (6) supervision activities; (7) information and communication; and (8) monitoring. Keywords: intellectual capital, enterprise risk management, and financial performance
Persepsi Pengguna QRIS Pada UMKM Di Kota Mataram Ni Putu Ari Aryawati; I Made Ngurah Oka Mahardika; I Gede Jaya Satria Wibawa
Guna Sewaka Vol 1 No 2 (2022)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.846 KB) | DOI: 10.53977/jgs.v1i2.668

Abstract

This study discusses the role and perspection of QRIS in transactions at MSMEs in Mataram City. Qris is a new innovation which launched by Bank Indonesia on 74th Independence Day. QRIS as a standardization of non-cash payments based on QR Code as a unifier of non cash payments. This study use a descriptive qualitative approach. Locus of this research is located at MSMEs assisted in Mataram City. The data were obtained using an interview and documentation approach with non-participatory observation. This study found that QRIS be a supportive payment tools of transactions in MSMEs but many people do not understand about QRIS. The solution that can be used so that many people know about QRIS is by socializing it to the community and leading MSMEs to use QRIS. QRIS can help MSMEs move forward in line with progress in the current digital era, QRIS has many important roles and many benefits for MSMEs, judging by the development and progress of the current digital era, it makes it easier for consumers and sellers to buying and selling transactions.
Analisis Fundamental dan Psikologi Investor dalam Pengambilan Keputusan Berinvestasi Dewa Ayu Oki Astarini; Ikang Murapi; Johan Ardiansyah; Ni Putu Ari Aryawati
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 1 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i1.2814

Abstract

AbstrakPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai analisis fundamental dan psikologis investor dalam pengambilan keputusan investasi di pasar modal. Beberapa informan yang diwawancarai dalam penelitian ini dengan berbagai latar belakang yaitu broker dan dosen/karyawan swasta. Jenis penelitian ini menggunakan penelitian kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan pada penelitian ini yaitu data primer. Teknik pengumpulan data pada penelitian ini yaitu wawancara. Teknik analisis data pada penelitian ini yaitu menggunakan pendekatan analisa induktif. Hasil penelitian ini menggambarkan analisis fundamental dan psikologi investor dalam pengambilan keputusan investasi di Mataram. Pengambilan keputusan investor di Mataram sangat memperhatikan kondisi fundamental perusahaan,Kata kunci: Analisi Fundamental, Investasi Saham, Psikologi Investor, Pengambilan Keputusan AbstrakPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai analisis fundamental dan psikologi investor dalam pengambilan keputusan investasi di pasar modal. Beberapa informan yang diwawancarai dalam penelitian ini dengan berbagai latar belakang yaitu calo dan dosen/karyawan swasta. Jenis penelitian ini menggunakan penelitian kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data dalam penelitian ini adalah wawancara. Teknik analisis data dalam penelitian ini adalah dengan menggunakan pendekatan analisis induktif. Hasil penelitian ini menggambarkan analisis fundamental dan psikologi investor dalam pengambilan keputusan investasi di Mataram. Pengambilan keputusan investor di Mataram sangat memperhatikan fundamental perusahaan, kondisi makroekonomi dan teknikal pergerakan harga saham,Kata Kunci: Psikologi Investor, Pengambilan Keputusan, Analisis Fundamental, Investasi Saham
Manajemen UMKM Dan Strategi Komunikasi Pemasaran Pada Usaha Katik Sate Dan Canang Di Banjar Karya Sidhadharma I Komang Widya Purnama Yasa; Ni Putu Ari Aryawati; I Made Ngurah Oka Mahardika; Nengah Sukendri; I Gede Jaya Satria Wibawa; Ni Luh Putu Anom Pancawati; Ni Wayan Kartika Khaecylia Tamara
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 2 No 2 (2023): December 2023
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sjpkm.v2i2.1255

Abstract

Community service provides guidance and counseling and helps improve the expertise and skills of human resources so that they can advance in national development growth accompanied by the development of information technology at this time to increase community economic growth. Banjar Karya Sidha Dharma, Karang Pangsor Hamlet, West Pemenang Village, Pemenang District, North Lombok Regency has a business opportunity in producing katik sate as a creative economy based on village resources. Knowledge in fostering financial management of Micro, Small, and Medium Enterprises, as well as marketing communication strategies, aims to make these businesses have sustainable progress in increasing economic power and people's welfare
Co-Authors Dewa Ayu Oki Astarini I Gede Jaya Satria Wibawa I Komang Widya Purnama Yasa I Made Ngurah Oka Mahardika Ida Bagus Raka Suardana Ika Putri Fitri Ajiani Ikang Murapi Johan Ardiansyah Ni Nyoman Kerti Yasa Ni Wayan Kartika Khaecylia Tamara Pancawati, Ni Luh Putu Anom Sukendri, Nengah