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All Journal Jurnal Ilmu Sosial dan Humaniora Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati
Ni Luh Gde Novitasari, Ni Luh Gde
Fakultas Ekonomi, Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Education Social Sciences

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PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Bidari, Wiwin Leony; Kepramareni, Putu; Novitasari, Ni Luh Gde
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.211 KB)

Abstract

The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.
UPAYA PENINGKATAN PENDAPATAN USAHA GARMEN SUBHAN DAN SABLON BUDI Suryandari, Ni Nyoman Ayu; Primadewi, Siluh Putu Natha; Novitasari, Ni Luh Gde
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Along with the rise of Bali tourism from the Bali bombings that can not be denied affecting the export market of apparel in Bali, garment business is now starting to rise again. The products produced by garment entrepreneurs are also increasingly varied and creative. This is evidenced by the increasing number of garment entrepreneurs both multi-national scale, international, and home-based. Generally, nowadays, international and national garment entrepreneurs are handing out the process of sewing and coloring to smaller (home) entrepreneurs to get cheaper prices and the cost of production can be suppressed by large entrepreneurs. Partners in this program are two IRT Subhan and IRT Concerned Budi Utomo. Subhan garment business and screen printing business Budi is one of the many small entrepreneurs (home) who became business partners of multi-national and international garment entrepreneurs in Denpasar. This program is interesting to implement because both partners have the potential to grow but the business is still home industry that still use the machine with limited amount and manual processing. The results that have been achieved in this program involves three aspects namely aspects of production and management aspects. Aspects of production include the procurement of pleret machines, press machines, screen printing tables, and the arrangement of production space. From the aspect of management is done counseling and guidance of simple way bookkeeping. The other result has been achieved in the form of teaching materials. The targets in this program are scientific publications on journals, increasing quantity and quality of products with the addition of plating machines, press machines and screen printing desks, improving understanding of simple bookkeeping, and increasing turnover on partners with new engine procurement.
SISTEM PENGENDALIAN INTERN PADA KOPERASI SE-BALI Ayu Suryandari, Ni Nyoman; Novitasari, Ni Luh Gde
Jurnal Ilmu Sosial dan Humaniora Vol 5, No 2 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i2.8486

Abstract

Dalam perkembangannya ada berbagai permasalahan yang dihadapi koperasi, misalnya dalam pembiayaan dan permodalan. Agar mampu bersaing dengan lembaga keuangan lainnya, maka koperasi harus menentukan kebijakan dan strategi yang harus dikembangkan dan ditingkatkan. Salah satu kebijakan yang dapat diambil adalah meningkatkan efektivitas sistem pengendalian intern. Sistem pengendalian dalam koperasi diduga ditentukan oleh ukuran koperasi, jenis koperasi serta  pengalaman kepengurusan dan manajemen. Penelitian pada koperasi jarang dilakukan karena koperasi sering dianggap sebagai organisasi kecil yang tidak begitu memerlukan pengendalian intern. Sampel yang digunakan dalam penelitian ini terdiri dari 98 koperasi dari 4.231 koperasi yang aktif di Bali dengan menyebarkan kuisioner pada koperasi-koperasi tersebut. Penyebaran kuisioner dilakukan dengan teknik simple random sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah ukuran koperasi berpengaruh positif terhadap kualitas sistem pengendalian intern, jenis koperasi berpengaruh terhadap kualitas sistem pengendalian intern, dan pengalaman kepengurusan dan manajemen tidak berpengaruh terhadap  kualitas   sistem  pengendalian  intern.
Co-Authors Bidari, Wiwin Leony Ni Nyoman Ayu Suryandari Putu Kepramareni Siluh Putu Natha Primadewi