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KEMAMPUAN PREDIKSI VARIABEL KONSERVATISMA AKUNTANSI DAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI PT BURSA EFEK INDONESIA Pradnyanitasari, Putu Dian; Sukartha, I Made
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.01.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.698 KB)

Abstract

Financial statements are the basis of an assessment a company's financial performance, which in the financial statement as a whole the evidence shows and description of business management governance in managing the resources of the company. Previous studies often examine the relationship between financial ratios and financial performance. This study is a replication of the study Smith et al. (2011) in which the purpose of this research is to build a model that can predict the financial performance of the company by adding a variable conservatism and corporate governance for all listed companies in Indonesia Stock Exchange in 2011. The method of sample selection using purposive sampling to obtain 143 companies that were sampled, where the data were analyzed using factor analysis and discriminant analysis. The results showed that additional variables such as conservatism and corporate governance did not have a positive relationship with the company's financial performance and are not able to improve the accuracy of prediction models the company's financial performance.
PREDIKSI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI PT BURSA EFEK INDONESIA Pradnyanitasari, Putu Dian
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol 2, No 2 (2018)
Publisher : WICAKSANA: Jurnal Lingkungan dan Pembangunan

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Abstract

Corporate Governance dapat membantu terciptanya hubungan yang kondusif dan bertanggungjawab antara setiap elemen perusahaan antara dewan komisaris, dewan direksi, dan para pemegang saham dalam rangka meningkatkan kinerja perusahaan. Hubungan antara setiap elemen tersebut dapat membuat dewan komisaris untuk memastikan bahwa manajemen dapat bekerja untuk kepentingan pemegang saham dan perusahaan. Tujuan penelitian ini adalah untuk mengetahui: 1) Apakah corporate governance berhubungan positif dengan kinerja keuangan perusahan? dan 2) Apakah corporate governance dapat digunakan untuk meningkatkan akurasi model prediksi kinerja keuangan perusahaan? Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di PT Bursa Efek Indonesia tahun 2016-2017. Metode pemilihan sampel menggunakan purposive sampling sehingga diperoleh 35 perusahaan yang dijadikan sampel. Data dianalisis dengan menggunakan analisis faktor. Sebelum melakukan pengujian terhadap hipotesis dilakukan analisis data dengan mengunakan statistik deskriptif dan melakukan proses winsorized mean pada data yang oultier. Hasil penelitian menunjukkan bahwa variabel corporate governance ternyata tidak memiliki hubungan positif dengan kinerja keuangan perusahaan dan tidak mampu meningkatkan akurasi model prediksi kinerja keuangan perusahaan. Kata kunci: Corporate Governance, kinerja perusahaan, laporan keuangan
EKSISTENSI PENGERAJIN HIASAN JANUR DENGAN STRATEGI COST REDUCTION Pradnyanitasari, Putu Dian; Priliandani, Ni Made Intan; Juniariani, Ni Made Rai; Endra, I Nyoman
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.295 KB) | DOI: 10.23887/jia.v4i1.16783

Abstract

Penjor merupakan symbol dari perayaan keagamaan pada masyarakat Hindu di Bali yaitu perayaan Hari Raya Galungan, dimana penjor akan ditancapkan dilebuh (didepan pintu rumah) umat Hindu di Bali. Penelitian ini bertujuan untuk membantu pengerajin hiasan janur di Bali khususnya di kabupaten Badung dalam memperhitungkan biaya yang dianggap dapat menimbulkan pemborosan melalui cost reduction. Cost reduction merupakan metode termudah dan paling pasti untuk meningkatkan keuntungan dalam jangka pendek (Bragg, 2010). Penelitian ini merupakan penelitian deskriptif kualitatif dengan proses pengumpulan data melalui observasi, wawancara dengan pengerajin, dan dokumentasi. Analisis data menggunakan analisis data model interaktif dengan tiga alur analisis, yaitu kondensasi data (data condensation), penyajian data (display data), serta pengambilan kesimpulan atau verifikasi (conclusion drawing/verification). Hasil dari penelitian ini adalah (1) harga jual hiasan janur oleh para pengerajin bisa berbeda-beda tergantung dari hasil atau model masing-masing hiasan janur, dimana harga jual hiasan janur bisa bervariasi dari Rp250.000,- hingga Rp350.000,-, (2) pengerajin hiasan janur dapat melakukan strategi cost reduction dengan cara meminimalisasi harga biaya bahan baku, yang dalam hal ini dengan membuat sendiri hiasan bunga ratna dari benang wol, (3) untuk mempertahankan eksistensinya para pengerajin hiasan janur diharapkan mampu melakukan inovasi baik dari sisi hasil kerajinan maupun mampu mengembangkan bidang usahanya.
PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop spiritual strength, self-control, personality, intelligence, noble character, and skills needed by themselve, and society. Good competence is one aspect that can improve student learning outcomes. Student competency is not the same as those of other student.  Competency can be formed from outside or from within the individual itself. Family support, environment, and the condition of facilities and infrastructure is one factor that give a big impact to person’s competencies. A person's behavior will be characterized by the nature of his personality. Locus of control and self-efficacy are two traits that able to change a person's behavior into one action or effort to carry out the learning process. The respondents of this study were Accounting students of Warmadewa University which already passed the 7’th semester. Data were collected by questionnaire technique. This research used multiple linear regression analysis to analyze the data. The results showed that internal locus of control and self-efficacy have a positive and significant effect while external locus of control has a positive but not significant effect in the accounting section.   Keywords: Internal Locus of Control, External Locus of Control, Self Efficacy, and Understanding of Accounting  
Case-Based Learning dalam Pembelajaran Akuntansi Sektor Publik Kurniawan Saputra, Komang Adi; Priliandani, Ni Made Intan; Pradnyanitasari, Putu Dian; Larasdiputra, Gde Deny
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.57

Abstract

This study aims to examine the effect of the application of case-based learning methods and motivation on the understanding of public sector accounting with emotional intelligence as a moderator. The population of this study is undergraduate accounting department students who have taken public sector accounting courses at Warmadewa University. The sampling technique in this study was purposive sampling with certain criteria such as students who have taken public sector accounting courses. Research design is survey research design by distributing questionnaires to respondents. Data analysis uses moderated regression analysis (MRA). The results of this study indicate that the application of case-based and motivational learning methods significant positive effect on the understanding of public sector accounting, and proved that emotional intelligence is able to moderate the effect of the application of case-based learning methods and motivation towards understanding public sector accounting.
PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Saputra, Komang Adi Kurniawan; Pradnyanitasari, Putu Dian; Priliandani, Ni Made Intan; Putra, I Gst. B. Ngr. P.
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.475 KB) | DOI: 10.22225/kr.10.2.915.168-176

Abstract

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management. Keywords: accountability; competency of human resources; fraud; village funds. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas dan kompetensi sumber daya manusia terhadap proses pencegahan fraud dalam pengelolaan dana desa di Provinsi Bali. Desain penelitian yang digunakan adalah kuantitatif dengan metode survey. Sampel penelitian ini ditentukan dengan bantuan rumus slovin dengan jumlah sebesar 88 desa dinas di Provinsi Bali yang mendapat bantuan dana desa. Data hasil jawaban kuesioner dari responden diuji dengan analisis regresi linier berganda dan menghasilkan bahwa variabel akuntabilitas dan kompetensi sumber daya manusia memiliki pengaruh yang positif terhadap pencegahan fraud pengelolaan dana desa. Kata kunci: akuntabilitas; kompetensi sumber daya manusia; fraud; dana desa
PREDIKSI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI PT BURSA EFEK INDONESIA Pradnyanitasari, Putu Dian
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol 2, No 2 (2018)
Publisher : WICAKSANA: Jurnal Lingkungan dan Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate Governance dapat membantu terciptanya hubungan yang kondusif dan bertanggungjawab antara setiap elemen perusahaan antara dewan komisaris, dewan direksi, dan para pemegang saham dalam rangka meningkatkan kinerja perusahaan. Hubungan antara setiap elemen tersebut dapat membuat dewan komisaris untuk memastikan bahwa manajemen dapat bekerja untuk kepentingan pemegang saham dan perusahaan. Tujuan penelitian ini adalah untuk mengetahui: 1) Apakah corporate governance berhubungan positif dengan kinerja keuangan perusahan? dan 2) Apakah corporate governance dapat digunakan untuk meningkatkan akurasi model prediksi kinerja keuangan perusahaan? Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di PT Bursa Efek Indonesia tahun 2016-2017. Metode pemilihan sampel menggunakan purposive sampling sehingga diperoleh 35 perusahaan yang dijadikan sampel. Data dianalisis dengan menggunakan analisis faktor. Sebelum melakukan pengujian terhadap hipotesis dilakukan analisis data dengan mengunakan statistik deskriptif dan melakukan proses winsorized mean pada data yang oultier. Hasil penelitian menunjukkan bahwa variabel corporate governance ternyata tidak memiliki hubungan positif dengan kinerja keuangan perusahaan dan tidak mampu meningkatkan akurasi model prediksi kinerja keuangan perusahaan. Kata kunci: Corporate Governance, kinerja perusahaan, laporan keuangan
PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

PKMS PEMBERDAYAAN IBU RUMAH TANGGA BERBASIS EKONOMI KREATIF MELALUI USAHA PEMBUATAN KUE TRADISIONAL DI BANJAR BLAHTANAH SUKAWATI Pradnyanitasari, Putu Dian; Putri, Putu Yudha Asteria; Idawati, Ida Ayu Agung
Jurnal Abdi Masyarakat Vol 3, No 1 (2019): Jurnal Abdi Masyarakat (JAIM)
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v3i1.537

Abstract

Market snacks are foods that are usually bought from traditional markets. Until now the market snacks are still very popular for family snacks and served to guests. One type of market snacks that are well known from any times to the present is the sagon cake. In Bali the sagon cake which is commonly called "jaje sagon" is very popular, especially when it is approaching the feast day of "jage sagon" which is very popular in the market. This traditional cake made from coconut and sticky rice flour is the result of production from a home industry (IRT) business using simple equipment. The problems faced by partners include: 1) Do not have a bookkeeping or records related to income, expenses, production costs and profit and loss. 2) Do not have knowledge about management accounting practices related to the calculation of cost of production, cost of orders, capital budgeting and the performance of UMKM in conducting their business activities. 3) Do not understand corporate governance. 4) Don't have a marketing system like social media. 5) Unattractive product packaging and lack of product variation. The solutions offered for this problem are 1) Assisting in making simple financial books and reports. 2) Assist and provide management accounting training. 3) Provide training on the application of corporate governance, especially relating to the determination of production and marketing strategies. 4) Make social media to help in product marketing and provide assistance in its use. 5) Help make new packaging more attractive so that it can increase marketing and make alternative jaje sagon that is more varied from more contemporary flavors or forms.
The Effect of Prior Opinion and Potency of Financial Distress on Going Concern Audit Opinion Putri, Putu Yudha Asteria; Pradnyanitasari, Putu Dian; Dewi, I Gusti Ayu Ratih Permata
International Journal of Advances in Social and Economics Vol 1, No 3 (2019)
Publisher : Institute of Indonesian Education Studies Independent (IIES Independent)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ijase.v1i3.50

Abstract

This study aims to obtain empirical evidence of the influence of prior opinion and the potential of financial distress on going concern opinion. Going concern opinion happened  because the indicated of the company is no longer able to live the life to work. The results of previous studies get inconsistent results in terms of the effect of potential financial distress on the going concern opinion. The other indicators that can influence the existence of a going concern opinion is prior opinions which are previous opinions by an auditor. This study uses secondary data in manufacturing industries that listed on the Indonesia Stock Exchange in the period 2012-2018 become the population in this study with a total sample of 77 samples selected by purposive sampling technique.