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MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Adnantara, Komang Fridagustina; Asana, Gde Herry Sugiarto; Dewi, Ni Nyoman Sri Rahayu Trisna
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.576 KB) | DOI: 10.23887/jia.v2i2.15636

Abstract

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision
Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Pemoderasi Dewi, Ni Nyoman Sri Rahayu Trisna; Yogantara, Komang Krishna
Ekuitas: Jurnal Pendidikan Ekonomi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.698 KB) | DOI: 10.23887/ekuitas.v5i2.12754

Abstract

Mahasiswa diharapkan tidak hanya memiliki kemampuan dan pengetahuan di bidang akuntansi tetapi juga kemampuan lain yang diperlukan untuk berkarier, yaitu kecerdasaan emosional. Mahasiswa yang memiliki kecerdasan emosional yang baik juga perlu menerapkan perilaku belajar yang baik. Perilaku belajar yang baik akan mampu meningkatkan kecerdasan emosional yang dimiliki oleh mahasiswa untuk dapat memahami mata kuliah yang diajarkan. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi dengan perilaku belajar sebagai pemoderasi. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah moderated regression analysis. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kecerdasan emosional berpengaruh positif pada tingkat pemahaman akuntansi serta perilaku belajar memoderasi pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi.Kata kunci: pemahaman akuntansi
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN Ni Luh Wayan Tiya Lestari; Ni Nyoman Sri Rahayu Trisna Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.919 KB)

Abstract

This research aims to test the influence of understanding of accounting, the accounting information system utilization, and internal control systems on the quality of finansial statement. The grand theory used in this research is decision-usefulness theory. The population in this research were all employees at the Regional Financial and Asset Management Agency (BPKAD) of Badung. This research uses non-probability sampling technique that is purposive sampling with the respondents totaled 60 people. The data used were the primary data. The data were collected through questionnaire. The data were analyzed using the multiple linear regression analysis assisted with the SPSS 20 software for windows. The result of this research indicated that the influence of understanding of accounting, the accounting information system utilization, and internal control systems have a partial and simultaneous effect on the quality of finansial statement. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan sistem pengendalian intern terhadap kualitas laporan keuangan. Grand theory yang digunakan dalam penelitian ini adalah teori kegunaan-keputusan (decision-usefulness theory). Populasi dalam penelitian ini adalah seluruh pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Badung. Penelitian ini menggunakan teknik non probability sampling yaitu purposive sampling dengan jumlah responden sebanyak 60 orang. Data yang digunakan adalah data primer. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan bantuan software SPSS 20 for windows. Hasil penelitian ini menunjukkan bahwa pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan sistem pengendalian intern berpengaruh secara parsial dan simultan terhadap kualitas laporan keuangan.
MINAT MAHASISWA AKUNTANSI UNTRIM SEBAGAI PENGGUNA E-WALLET DENGAN MEMPERTIMBANGKAN PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN, DAN PERSEPSI KEPERCAYAAN Salepa Celik Misrami Afolo; Ni Nyoman Sri Rahayu Trisna Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.267-277

Abstract

This study aims to determine the effect of Perception of Benefits (X1), Perception of Ease (X2), Perception of Trust (X3), Interest of E-wallet Users on the interest of Untrim Accounting Students as E-Wallet users (Y). This research uses quantitative research methods with associative research types. The population in this study were students of the Accounting Study Program at Triatma Mulya University batch 2017, 2018, and 2019. The sample was taken using the purposive sampling method with a sample of 74 respondents. During the Covid-19 pandemic, which is in accordance with government policy, that learning activities are carried out online, the data collection in this study used an online questionnaire via google form and the measurement used a Likert scale. And the data analysis methods used are Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, F Test (Model Feasibility), and t Test. The results obtained from the data analysis showed that the perception of benefits, the perception of ease, and the perception of trust partially had a positive and significant effect on the interest of E-Wallet users.
Pengaruh Penerbitan Opini Going Concern pada Pergantian Auditor dengan Ketepatwaktuan Pelaporan Keuangan dan Komite Audit sebagai Variabel Pemoderasi Sri Rahayu Trisna Dewi; A.A.N.B. Dwirandra; I G.A. Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.636 KB)

Abstract

The mandatory auditor switching require companies to switch auditors after audited for three consecutive years by the same auditor. But there is also non mandatory auditor switching which usually can result from the issuance of the auditor's going concern opinion. Effect of a going concern opinion is not linear at the auditor switching, but there are other variables that moderate, including, timeliness of financial reporting and the audit committee. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not moderate the effect of the issuance of a going concern opinion on the possibility of a auditor switching. The results also show the interaction of the issuance of going concern opinion, timeliness of financial reporting and audit committee has no effect on the possibility the company were switch auditors. Keywords: issuance of going concern opinion, timeliness of financial reporting, the audit committee, auditor turnover
Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Pemoderasi Ni Nyoman Sri Rahayu Trisna Dewi; Komang Krishna Yogantara
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 5 No. 2 (2017)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v5i2.12754

Abstract

Mahasiswa diharapkan tidak hanya memiliki kemampuan dan pengetahuan di bidang akuntansi tetapi juga kemampuan lain yang diperlukan untuk berkarier, yaitu kecerdasaan emosional. Mahasiswa yang memiliki kecerdasan emosional yang baik juga perlu menerapkan perilaku belajar yang baik. Perilaku belajar yang baik akan mampu meningkatkan kecerdasan emosional yang dimiliki oleh mahasiswa untuk dapat memahami mata kuliah yang diajarkan. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi dengan perilaku belajar sebagai pemoderasi. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah moderated regression analysis. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kecerdasan emosional berpengaruh positif pada tingkat pemahaman akuntansi serta perilaku belajar memoderasi pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi.Kata kunci: pemahaman akuntansi
MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Gde Herry Sugiarto Asana
Jurnal Ilmiah Akuntansi Vol 2 No 2: Desember 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i2.15636

Abstract

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision
Perilaku Etis Mahasiswa Akuntansi Ditinjau Dari Locus of Control dan Love of Money Ni Nyoman Sri Rahayu Trisna Dewi
Journal of Accounting Science Vol 3 No 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2468

Abstract

Ethical behavior is related to self-control. A person who is able to control himself will not easily carry out unethical actions intentionally. Ethical violations committed by someone can also be based on a factor of money. Someone who to love with money will tend to do various ways to meet their needs, even though they deviate from ethical behavior. This study aimed at determine the effect of locus of control and love of money on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University. This study used a saturated sampling method, so that the number of samples obtained is 38 students. The analysis technique used in this research was multiple regression analysis. The results showed that locus of control had a positive effect on the ethical behavior of the accounting students of the Faculty of Business, Triatma Mulya University, while love of money had no effect on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University.
MODERASI INFLASI PADA PENGARUH DIVIDEND PAYOUT RATIO (DPR) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM Ni Nyoman Sri Rahayu Trisna Dewi
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.41

Abstract

Investors definitely expect a high return on the investment made. To obtain a high return, investors need to analyze the investment they are making. The analysis carried out can be a fundamental analysis that assesses the company's financial capacity by looking at financial reports. Fundamental analysis can be done by assessing the DPR and ROE produced by the company. Apart from fundamental analysis, investors also need to pay attention to macro factors such as inflation that can affect their investment. This study aims to determine the effect of DPR and ROE partially on stock returns and to determine the moderation of inflation in each of the effects of DPR and ROE on stock returns. The object of this research are companies listed on the LQ45 index for the 2018-2019 period. The sample method used was purposive sampling in order to obtain a sample size of 40 samples. The data analysis technique used moderate regression analysis. The results showed that the DPR did not have a significant effect on stock returns while ROE had a positive and significant effect on stock returns. The results also show that inflation does not moderate the respective effects of DPR and ROE on stock returns.
PENGELOLAAN BANK PLASTIK DALAM UPAYA PENINGKATAN EKONOMI DAN KEBERSIHAN DI DESA WISATA CEPAKA Ni Nyoman Sri Rahayu Trisna Dewi; Tiara Kusuma Dewi
Synergy and Society Service Vol. 1 No. 1 (2021): SAVE: Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.297 KB) | DOI: 10.51713/save.v1i1.40

Abstract

Garbage is a major problem in the community which can cause environmental pollution, the daily life of the village community is more about processing the final waste by burning it at a certain time, therefore with the existence of a waste bank there will be an increase in environmental awareness and perhaps economic awareness. The Garbage Bank is a business entity engaged in inorganic waste management. People can sort and save waste at the Garbage Bank, so that it can generate economic value. The Garbage Bank serves customers in saving waste, but most of the Garbage Bank still uses conventional transaction facilities, which causes the transaction data to be lost, damaged, or inaccurate calculation of transaction data. The Garbage Bank also serves garbage collection to customer locations around the Garbage Bank. This research has the main objective to provide assistance in the making and provision of administrative bookkeeping to the Management of the Cepaka Harum Plastic Bank.