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Pengaruh Struktur Kepemilikan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Adhi Saputra, I Putu; Mahyuni, Luh Putu
Jurnal Manajemen dan Bisnis Vol 15, No 3 (2018)
Publisher : Universitas Pendidikan Nasional

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Abstract

ABSTRACTThe aim of this study is to investigate the effect of ownership structure and environmental performance on company value. The population of this study are companies listed on the Indonesia Stock Exchange and included in the PROPER assessment criteria for the 2014-2016 period. By using the purposive sampling method, a total of 21 companies were obtained. Path analysis was use to analyze the data. The study found that the ownership structure and environmental performance have a positive and significant effect on the value of the company. The study also found that ownership structure significantly influence environmental performance.
Faktor-Faktor Penentu Kualitas Audit Serta Pengaruh Kualitas Audit Terhadap Kepuasan Auditee Pada Pemerintah Daerah Raharjo, Sarah; Mahyuni, Luh Putu
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

ABSTRACTThe purpose of the study is to investigate the influence of compliance, independence, professional care, commitment, and skeptical attitude towards audit quality and to empirically test the influence of audit quality on auditee satisfaction.The object of the study was local government of Bali province. As many as 150 questionnaires were distributed, 115 were returned and filled. Data analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM).The study finds that only proffesional care and skeptical attitude significantly influence audit quality. This study also provides empirical evidence of the influence of   audit quality on auditee satisfaction.
Menakar Keraguan Penggunaan QR Code Dalam Transaksi Bisnis Novi Arianti, Ni Luh; Sri Darma, Gede; Fredy Maradona, Agus; Mahyuni, Luh Putu
Jurnal Manajemen dan Bisnis Vol 16, No 2 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

ABSTRACT Currently payment using the QR code is one of the most important in mobile payment. Based on data from the Bali Provincial Statistics Agency in 2017, the highest number of cellular phone users was Denpasar Regency, which was equal to 80.88% while the lowest user was Bangli Regency, which was 53.26%. The purpose of this study is to analyze customer acceptance in the use of mobile payment specifically the QR Code and find out the strategies used in order to expand the reach of QR Code. The writing method is qualitative with interviews and documentation with the merchant QR Code and customers who make mobile payment transactions. The results of the study include acceptance of qr code in business transactions, soit can be concluded that the QR Code has not been accepted in business transactions and the provision of information still needs to be improved by implementing better strategies and socialization from the bank so that the program being launched runs as expected. The results of this study are expected to contribute to the banks regarding the programs that have been implemented, especially payment methods with qr code, can be used as a reference by leaders and marketing in banking companies in decision making and also as a guide for developing banking payment methods and making payment methods a solution future payment.
PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INDUSTRI PERHOTELAN: STUDI KASUS PADA THE TANJUNG BENOA BEACH RESORT Dwiyanti, Ni Kade Ayu Lisa; Mahyuni, Luh Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 3, No 2 (2018)
Publisher : Universitas Pendidikan Nasional

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Abstract

The Implementation of Corporate Social Responsibility (CSR) in the Hospitality Industry: Case of the Tanjung Benoa Beach Resort. The purpose of this study is to investigate motivation for CSR, CSR practices, and the impact of CSR practices at the Tanjung Benoa Beach Resort Hotel. The type of data used was primary and secondary data. Data were collected using interviews and documentation. Qualitative analysis was applied to analyze the data. The results of this study are: 1) The Tanjung Benoa Beach Resort implements CSR to maintain harmonious relationship with the local society and to improve profit; 2) The types of CSR practices carried out at the Tanjung Benoa Beach Resort, namely: philanthropy-related CSR, environment-related CSR, CSR practices on education, CSR practices to employees; 3) The implementation of CSR at the Tanjung Benoa Beach Resort Hotel has positive impact in improving relationship with the local community, employees and in reducing operating costs, hence improve profit.Keywords: Motivation for CSR, CSR practices, the impact of CSR
TANTANGAN PENGEMBANGAN PUBLIKASI ILMIAH DAN PENGAJARAN SUSTAINABILITY ACCOUNTING DI INDONESIA Mahyuni, Luh Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 2, No 2 (2017)
Publisher : Universitas Pendidikan Nasional

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Abstract

Tantangan Pengembangan Publikasi Ilmiah dan Pengajaran Sustainability Accounting di Indonesia. Kritik atas belum optimalnya peran akuntan dalam mendorong  praktik bisnis berkelanjutan, memunculkan ide pentingnya   sustainability   accounting.   Berbagai   kendala   dalam upaya pengembangan sustainability accounting telah dibahas dalam beberapa review atas artikel sustainability accounting internasional. Lalu bagaimana dengan di Indonesia? Penelitian ini bertujuan mengungkapkan tantangan pengembangan publikasi ilmiah dan pengajaran sustainability accounting di Indonesia. Untuk mencapai tujuan penelitian, dilakukan review dengan pendekatan interpretive atas artikel-artikel terkait sustainability accounting di Indonesia dalam dua dekade terakhir. Penelitian ini mengungkapkan bahwa tantangan yang dihadapi antara lain: (1) rerangka konseptual yang ada belum cukup mendukung pelaporan tanggung jawab sosial dan lingkungan perusahaan, (2) belum adanya standar yang berlaku umum mengenai terminologi dan cara pengukuran sustainability accounting, dan (3) kurang dieksplorasinya teori stakeholder, legitimasi, kontrak sosial dan institusional dalam upaya menjelaskan praktik sustainability accounting. Artikel ini berkontribusi dengan menawarkan beberapa pendekatan untuk mengembangkan lebih jauh publikasi ilmiah dan pengajaran  sustainability accounting di Indonesia.Kata kunci: akuntansi sosial, akuntansi hijau, akuntansi keberlanjutan
PRAKTIK CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INTERCONTINENTAL BALI RESORT HOTEL: EKSPLORASI BERBASIS PENDEKATAN FILOSOFI TRI HITA KARANA Dianti, Gina Putri; Mahyuni, Luh Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 3, No 1 (2018)
Publisher : Universitas Pendidikan Nasional

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Praktik Corporate Social Responsibility (CSR) pada InterContinental Bali Resort Hotel: Eksplorasi Berbasis Pendekatan Filosofi Tri Hita Karana. Penelitian ini bertujuan untuk mengeksplorasi persepsi pengambil kebijakan penting terhadap CSR, motivasi pelaksanaan CSR, bentuk-bentuk praktik CSR, proses penganggaran CSR dan pelaporan CSR. Filosofi Tri Hita Karana digunakan sebagai panduan melakukan eksplorasi mengingat bahwa filosofi ini telah memperoleh legitimasi hukum berupa berbagai peraturan daerah yang mensyaratkan penerapan praktik keberlanjutan berlandaskan Tri Hita Karana. Wawancara mendalam dilakukan terhadap para pengambil kebijakan penting terkait CSR kemudian data dianalisis dengan pendekatan penelitian kualitatif untuk menjawab pertanyaan penelitian. Penelitian ini mengindikasikan bahwa: (1) CSR masih dipandang sebagai tanggung jawab moril untuk menjaga keharmonisan hubungan dengan masyarakat sekitar, (2) CSR dimotivasi oleh keinginan internal manajemen untuk berbagi dengan masyarakat sekitar tanpa bermaksud mengaitkannya dengan upaya meningkatkan pendapatan, (3) praktik-praktik CSR secara umum dapat dikelompokkan ke dalam katagori sesuai filosofi Tri Hita Karana (praktik terkait upaya mendukung kegiatan ibadah keagamaan, menjaga harmoni dengan masyarakat dan menjaga lingkungan alam), (4) CSR diperlakukan lebih sebagai biaya insidental sehingga tidak ada proses penganggaran yang baik, (5) CSR belum diungkapkan secara maksimal.  Kata Kunci: CSR, Tri Hita Karana, eksplorasi praktik CSR
APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45? Sariantono, Novia Eka; Mahyuni, Luh Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 4, No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity
Strategi Sukses K-Pop Memasuki Pasar Musik Mainstream: Bighit Entertainment, BTS, dan ‘Army’ Santika Krisna Diari, Ni Made; Mahyuni, Luh Putu
Jurnal Manajemen dan Bisnis Vol 16, No 3 (2019)
Publisher : Universitas Pendidikan Nasional

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Abstract

ABSTRACTThe purpose of this study is to identify the differentiation strategy of K-pop agency in the digital economic era, as well as the role of fans in their application. The focus of this research is on BigHit Entertainment the agency that manages the current phenomenal K-pop group, namely BTS; as well as the behavior of their fans. This descriptive qualitative research uses secondary data collected from articles and videos related to the agency, the group, and their fans; as well as observational data from social media, like Twitter. This research use Miles and Huberman model of analisys techniques which include data reduction, data presentation, and conclusion drawing. The results of analysis show that BigHit Entertainment applied the strategies of product differentiation, marketing channel differentiation and image differentiation in order to obtain competitive advantage. Those differentiation strategies is in line with the tactical steps of digital marketing that begin with an understanding of consumer behavior, and then continued with human-oriented marketing for brand attractiveness, content marketing for brand recognition, omnichannel marketing for brand commitment, and engagement marketing for brand affinity. During the process of strategy implementation, fans that mostly consist of young people and women played a major role as a good brand advocate and contents distributors.