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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM
Putra, I Putu Mega Juli Semara
Universitas Mahasaraswati Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGETAHUAN, DAN PELATIHAN SISTEM INFORMASI BERBASIS KOMPUTER PADA KINERJA INDIVIDUAL DI PT. PEGADAIAN (PERSERO) KABUPATEN BADUNG Widhiastuti, Ni Luh Putu; Saputra, I Putu Mega; Putra, I Putu Mega Juli Semara
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.514 KB) | DOI: 10.23887/jia.v3i2.16640

Abstract

ABSTRAKKinerja individu dirasa sangat penting dan perlu diperhatikan oleh setiap perusahaan, karena merupakan faktor dan pemeran utama dalam proses kerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, pengetahuan, dan pelatihan sistem informasi berbasis komputer pada kinerja individual di PT. Pegadaian (Persero) Kabupaten Badung. Populasi penelitian ini berjumlah 74 dan yang dijadikan sampel sebanyak 43 orang dengan teknik purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda dengan menggunakan bantuan SPSS versi 23.0 for windows. Hasil penelitian menunjukkan bahwa kecerdasan spritual dan pelatihan sistem informasi berbasis komputer berpengaruh positif terhadap kinerja individual, sedangkan kecerdasan emosional dan pengetahuan sistem informasi berbasis komputer tidak berpengaruh terhadap kinerja individual.Kata kunci: kecerdasan emosional, kecerdasan spiritual, pegetahuan, dan pelatihan sistem informasi berbasis komputerABSTRACTIndividual performance is considered important and needs to be considered by every company, because it is a factor and the main character in the process of work. The purpose of this study is to determine the Influences of Intelligence, Sprituals Intelligence Knowledge, and Training of Computer Based Information System on Individual Performance at PT. Pegadaian (Persero) Badung regency. The population of this research is 74 and the samples are 43 people with purposive sampling technique. Data analysis using multiple linear regression analysis using SPSS version 23.0 for windows. The results showed that Spiritual intelligence and computer-based information training system have a positive effect on individual performance, and intelligence of computer-based information system has no effect on individual performance.Keywords: intelligence, spiritual intelligence, knowledge, and training of computer-based information systems
PENGARUH SIKAP BERPERILAKU, NORMA SUBYEKTIF DAN KONTROL PERILAKU PERSEPSIAN PADA MINAT BERWIRAUSAHA Putra, I Putu Mega Juli Semara; Juniariani, Ni Made Rai
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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Abstract

This research aims to determine the effect of attitudes towards behavioral, subjective norms, and perceived behavioral control on entrepreneurship interests. The data used are primary data in the form of answers to questionnaires distributed to students of Accounting Department at Faculty of Economics, PTS sekota Denpasar by using survey method. Selection of sample using slovin formula so that obtained by 337 samples. The research using multiple linear regression analysis. The hypothesis test results are the (1) attitudes towards behavioral have positive effect on entrepreneurship interest (2) subjective norm have positive effect on interest to behave and (3) perceived behavioral control have positive effect on entrepreneur interest.
ANALISIS DETERMINAN TERHADAP PRAKTIK PERATAAN LABA PADA SELURUH PERUSAHAAN DI BURSA EFEK INDONESIA Ni Made Devi Irayani; I Putu Mega Juli Semara Putra; Ni Putu Lisa Ernawatiningsih
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi
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.v10i2.1344

Abstract

Income smoothing is one aspect of profit engineering. Income smoothing is defined as a deliberate reduction in earnings or reported earnings fluctuations at a level considered normal for the company. The purpose of this study is to determine the effect of institutional ownership, managerial ownership, audit committee, and audit quality on income smoothing in all companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling method. The number of samples in this study were 93 companies. The analysis technique used in this study is logistic regression analysis with the help of SPSS for windows. The results showed that the institutional ownership variable had no effect on income smoothing, managerial ownership variables had no effect on income smoothing, the Audit Committee variable had no effect on income smoothing, the Audit Quality variable had positive effect on income smoothing
PENGEMBANGAN UMKM PRODUK EKSPOR ROOM DIVIDER DARI ASPEK PRODUKTIVITAS PRODUKSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Ni Luh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstract Science Program for Export Products is done at Diva Lamp located in Banjar Sapat Village Tegalalang Gianyar and OMG Lamp in Banjar Gentong Desa Tegalalang Gianyar Regency. Handicraft products produced in the form of room divider that is various kinds of room and interior partitions made of natural materials. The targeted output outcomes include separation of production space planning and product storefront space because in the production room, the laying of facilities such as machinery and work equipment is more permanent, while the product is more neatly arranged so as to create a representative atmosphere for customers. A good layout will provide larger outputs with the same or fewer costs, smaller man hours, and / or reduced working hours. Output is no less important is the procurement of acrylic printing machine. Procurement is expected to reduce the price of production and the length of time the completion of the product so that the resulting product can compete in the market. Improvements in management, bookkeeping, and marketing are done with the aim that administratively UMKM operational can be better organized so that it is easier in planning process, supervision and decision making. In terms of marketing is expected to add a marketing model so that market share can be absorbed more leverage. Keywords: room divider, room partition
PENGEMBANGAN UMKM DARI PERSPEKTIF PENGEMBANGAN TEKNOLOGI INFORMASI AKUNTANSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Siluh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

The Export Product Development Program (PPPE) is carried out on the Diva Lamp in Banjar Sapat, Tegalalang Village, Gianyar Regency and OMG Lamp located in Banjar Gentong, Tegalalang Village, Gianyar Regency. The craft products produced are room dividers, which are various types of room and interior partitions made from natural materials. The targeted output includes planning the separation of production space and product storefront space because in the production room, laying out facilities such as machines and work equipment is more permanent while the product storefront is more neatly arranged so that it creates a representative atmosphere for the customer. larger output with the same or fewer costs, smaller man hours, and or reduced machine working hours. Procurement is expected to reduce production prices and the length of time for completion of products so that the products produced can compete in the market. Improvements in terms of management, bookkeeping and marketing are carried out with the aim that administratively the operation of MSMEs can be more neatly organized so that it is easier in the process of planning, supervision and decision making. In terms of marketing, it is expected to add to the marketing model so that market share can be absorbed more optimally.
KEMAMPUAN PELATIHAN PASAR MODAL MEMODERASI PENGARUH PENGETAHUAN INVESTASI DAN PENGHASILAN PADA MINAT BERINVESTASI MAHASISWA Luh Komang Merawati; I Putu Mega Juli Semara Putra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The aim of the study is to investigate the influence of investment knowledge and income on the students’ intention to invest their money in capital market, where capital markets training variable as moderating variable. In order to achieve the goal of the study, respondents are student of Faculty of Economics- University of Mahasaraswati’s in Denpasar. Using purposive sampling technique, data were analyzed using multiple regression analysis with interaction to test hypotheses. The result of the study shows that investment knowledge and income have a positive effect on students’ intention to invest their capital in the capital market. In contrast, according to the interaction test of capital market training as moderatingvariable does not show a significant effect. It means that capital market training unable to strengthen or weaken the relationship investment knowledge and incomes on students’ intention to invest.
Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian I Putu Mega Juli Semara Putra; I Made Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.53675

Abstract

This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a new framework is formed. This paper discusses Catur Brata PeNyepian (CBP) as an implementation of the THK to study how Bali's local culture can be used by companies and the world in implementing environmental accounting. Data analysis was carried out by conducting interviews with informants who had understanding, practice, and policymakers in Bali. The opinions of the informants are then discussed, and conclusions are drawn. The implication of this paper is to produce a new framework for environmental accounting that is more complete with divine elements.
INFLUENCE OF FINANCIAL PERFORMANCE ON DIVIDEND POLICY: EVIDENCE IN BANKING COMPANIES ON THE INDONESIA STOCK EXCHANGE I Putu Mega Juli Semara Putra; I Gusti Ngurah Bagus Gunadi
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 9 No 1 (2023): 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.v9i1.1030

Abstract

This study aims to examine the effect of the variable capital adequacy ratio, debt-to-equity ratio, return on assets, and loan-to-deposit ratio on dividend policy. The study was carried out using a quantitative approach. The sample in this study was 12 banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Determination of the sample using a purposive sampling method. The analytical tool used is Multiple Linear Regression Analysis. The results of this study indicate that the capital adequacy ratio variable has a negative effect on dividend policy, the debt-to-equity ratio has no effect on dividend policy, return on assets has a negative effect on dividend policy and loan to deposit ratio has no effect on dividend policy. This study implicates companies and policymakers in Ministries and Government Agencies in Indonesia to regulate the company's dividend policy on the Indonesian stock exchange so that it is mutually beneficial for companies and investors. This is the first study that examined dividend policy to influence financial performance in banking companies on the Indonesia stock exchange.
Co-Authors Dwi Rusjayanthi, Dwi I Dewa Made Endiana I Gusti Ngurah Bagus Gunadi I Made Narsa Juniariani, Ni Made Rai Luh Komang Merawati Ni Luh Putu Natha Primadewi Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Devi Irayani Ni Putu Lisa Ernawatiningsih Saputra, I Putu Mega Siluh Putu Natha Primadewi