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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Journal of Applied Business, Taxation and Economics Reseach Ekuitas Jurnal Pnedidikan Ekonomi
Dewi, Gusti Ayu Ketut Rencana Sari
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL PADA KECURANGAN AKUNTANSI (Studi Eksperimen pada Pemerintah Daerah Provinsi Bali) Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi Vol 1 No 1: Juni 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i1.9984

Abstract

ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti apakah terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi, dalam kondisi terdapat elemen pengendalian internal dan tidak terdapat elemen pengendalian internal serta memperoleh bukti apakah terdapat interaksi antara moralitas individu dan pengendalian internal. Rancangan penelitian yang digunakan adalah eksperimen dengan desain faktorial 2X2 yang melibatkan 112 Kepala Sub Bagian Pemerintah Daerah Provinsi Bali. Teknik analisis data yang digunakan adalah Two Way Anova. Hasil penelitian menunjukkan bahwa terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi. Selain itu penelitian ini juga membuktikan bahwa kecenderungan individu melakukan kecurangan akuntansi dalam kondisi tidak terdapat elemen pengendalian internal dan terdapat interaksi antara moralitas individu dan pengendalian internal. Individu dengan level moral rendah cenderung melakukan kecurangan akuntansi pada kondisi tidak terdapat elemen pengendalian internal.Kata kunci: kecurangan akuntansi; moralitas individu; pengendalian internal ABSTRACTThis study aimed to obtain evidence of whether there are differences in the tendency to commit fraud among individuals who have a low level of moral reasoning and high levels moral reasoning, the conditions are there is elements of internal control and there is no element of internal control and obtain evidence as to whether there was an interaction between individual morality and control internally. The design of the study is experiment design with 2x2 factorial design involving 112 Head of Sub Division of the Provincial Government of Bali. The data analysis technique used is Two Way Anova. The results showed that there are differences in the tendency to commit fraud among individuals who have a low level of moral reasoning and high levels moral reasoning. In addition, this study also proves that the tendency of individuals to commit fraud in the state there is no element of internal control and there was an interaction between individual morality and internal control. Individuals with low morale levels tend to perform fraud on condition there is no element of internal control.Keywords: fraud; morality; internal control
Mengungkap Implementasi Asas Kekeluargaan terhadap Benda Jaminan dalam Kontrak Kredit di Koperasi Simpan Pinjam Ratna Dana Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i1.47547

Abstract

Cooperative is an organization whose members consist of individuals or business entities that have legal aspects with a people's economic movement based on the principle of kinship. The principle of kinship is defined as a reflection of oneself on moral awareness and responsibility for cooperatives. Therefore, it is important to carry out efforts to reveal in depth the principles of kinship in the Ratna Dana Cooperative. In addition, efforts to treat debtor collateral objects in accordance with credit agreements are important to know, even more so in the current Covid-19 pandemic. The subjects in this study were the Cooperative Management consisting of the Chairperson, Secretary, Treasurer, and Staff of the Credit Division. This study uses observation, interviews, and documentation methods, and the object of research is KSP Ratna Dana's internal data related to procedures for handling bad loans. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The Ratna Dana Savings and Loans Cooperative has implemented the principle of kinship well, be it the principle of kinship to the debtor or to the debtor's collateral. However, the Ratna Dana Savings and Loans Cooperative has not yet implemented an auction for the debtor's collateral in accordance with the credit agreement.
Persepsi Mahasiswa Akuntansi Mengenai Karakteristik Individu Pada Kecurangan Laporan Keuangan Putu Riesty Masdiantini; Sunitha Devi; Gst. Ayu Ketut Rencana Sari Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.52525

Abstract

The purpose of this study was to obtain empirical evidence regarding the perceptions of accounting students regarding individual characteristics of financial statement fraud. This research is a quantitative research using a quasi-experimental approach, namely the 2X2 factorial design. The number of samples in this study were 110 Undiksha Accounting S1 students who were selected through the Purposive Sampling technique. The data analysis technique used is Two-Ways Analysis of Variance (ANOVA). The results showed that the bystander effect had no effect on the occurrence of financial statement fraud. Meanwhile, whistleblowing has a significant negative effect on the occurrence of fraudulent financial statements. Meanwhile, locus of control can moderate the bystander effect relationship on financial statement fraud. However, the locus of control has not been able to moderate the relationship between the whistleblowing on fraudulent financial statements. The gender variable can moderate the bystander effect relationship on financial statement fraud. However, the gender variable has not been able to moderate the whistleblowing relationship on financial statement fraud Keywords: Fraudulent Financial Statements, individual characteristics
Pengaruh Pendidikan Kewirausahaan, Literasi Keuangan, Lingkungan Keluarga dan Love of Money terhadap Minat Mahasiswa dalam Berwirausaha Ni Made Mahela Adhisthaya Kristianti; Gusti Ayu Ketut Rencana Sari Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.35820

Abstract

Penelitian bertujuan untuk mengetahui pengaruh pendidikan kewirausahaan, literasi keuangan, lingkungan keluarga, dan love of money terhadap minat berwirausaha mahasiswa aktif Fakultas Ekonomi, Universitas Pendidikan Ganesha. Metode kuantitatif adalah metode yang digunakan dalam penelitian ini. Jumlah populasi adalah 648 orang, dengan teknik purposive sampling dan berdasarkan atas perhitungan jumlah sampel dari Issac Michael, sehingga jumlah sampel adalah 221 sampel. Metode dan teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan program SPSS 24.0 for Windows. Dari penelitian ini, ditemukan pengaruh yang diberikan oleh pendidikan kewirausahaan pada minat mahasiswa dalam berwirausaha bernilai sig. 0.000 < 0.05. Literasi keuangan mahasiswa juga mempengaruhi minat dalam berwirausaha dengan nilai sig. 0.027 < 0.05. Keadaan lingkungan keluarga juga memberikan pengaruh terhadap minat mahasiswa dalam berwirausaha dengan nilai sig. 0.000 < 0.05. Dan tingkat love of money seseorang dapat mempengaruhi minatnya untuk berwirausaha dengan nilai sig. 0.000 < 0.05.
Millennial Generation's Perception of Flexing and its Effect on Digital Asset Investment Decisions Nyoman Suadnyana Pasek; Gusti Ayu Ketut Rencana Sari Dewi; Putu Arya Dharmayasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.56327

Abstract

The purpose of this study is to identify the perception of the millennial generation which in this case is carried out on students about flexing. The analysis is continued by measuring the influence of the millennial generation's perception of interest in investing in digital assets. This research was conducted on students of the Accounting Program Faculty of Economics Undiksha. The results showed that the impact of Flexing was perceived as strong and met the expectations of the students. The perception of the millennial generation has a significant effect on the interest in investing in digital assets. Keywords: flexing, millennial generation, investment
Pengaruh Rasio Permodalan, Likuiditas, Dan BI Rate Terhadap Pertumbuhan Kredit Modal Kerja : (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2019-2021) Ni Made Erina Virgayanti; Gusti Ayu Ketut Rencana Sari Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i03.64690

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan BI Rate terhadap Pertumbuhan kredit Modal Kerja. Populasi yang digunakan dalam penelitian ini adalah bank umum konvensional yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Sampel dalam penelitian ini sebanyak 39 perusahaan dengan pengamatan selama 3 tahun, teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu purposive sampling. Adapun variabel terikat dalam penelitian ini adalah pertumbuhan kredit modal kerja dalam persen, serta variabel bebasnya yaitu Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan BI Rate. Metode analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) berpengaruh positif dan signifikan terhadap pertumbuhan kredit modal kerja, sedangkan BI Rate tidak berpengaruh signifikan terhadap pertumbuhan kredit modal kerja.
Mengungkap Implementasi Asas Kekeluargaan terhadap Benda Jaminan dalam Kontrak Kredit di Koperasi Simpan Pinjam Ratna Dana Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i1.47547

Abstract

Cooperative is an organization whose members consist of individuals or business entities that have legal aspects with a people's economic movement based on the principle of kinship. The principle of kinship is defined as a reflection of oneself on moral awareness and responsibility for cooperatives. Therefore, it is important to carry out efforts to reveal in depth the principles of kinship in the Ratna Dana Cooperative. In addition, efforts to treat debtor collateral objects in accordance with credit agreements are important to know, even more so in the current Covid-19 pandemic. The subjects in this study were the Cooperative Management consisting of the Chairperson, Secretary, Treasurer, and Staff of the Credit Division. This study uses observation, interviews, and documentation methods, and the object of research is KSP Ratna Dana's internal data related to procedures for handling bad loans. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The Ratna Dana Savings and Loans Cooperative has implemented the principle of kinship well, be it the principle of kinship to the debtor or to the debtor's collateral. However, the Ratna Dana Savings and Loans Cooperative has not yet implemented an auction for the debtor's collateral in accordance with the credit agreement.
Pengaruh Persepsi Kemudahan, Modal Minimal Dan Kemajuan Teknologi Terhadap Minat Investasi Online: (Studi Kasus Pada UMKM Yang Terdampak Covid-19 Di Kabupaten Bangli) Wibawa, Pradiana; Dewi, Gusti Ayu Ketut Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.49804

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan, modal minimal dan kemajuan teknologi terhadap minat investasi online. Metode yang digunakan yakni pendekatan kuantitatif dengan pengumpulan datanya menggunakan instrument penelitian berupa kuesioner. Teknik pengambilan sampel dalam penelitian menggunakan teknik simple random sampling sebanyak 191 orang. Terdapat tiga varibel bebas pada penelitian ini, yaitu persepsi kemudahan (X1), modal minimal (X2), dan kemajuan teknologi (X3) serta satu varibel terikat pada penelitian ini yakni minat investasi online (Y). Data penelitian ini kemudian dianalisa menggunakan (1) uji instrumen yang terdiri dari uji validitas dan uji reliabilitas, (2) uji asumsi klasik terdiri dari uji normalitas, uji multikolinieritas, dan uji heterokesdatisitas, (3) uji hipotesis yang akan dilakukan dengan uji regresi linier berganda, uji koefisien determinasi (adjust R2), dan uji regresi secara individe. Hasil pengujian hipotesis dan pembahasan yang telah dilaksanakan dalam penelitian menunjukkan 1) persepsi kemudahan berpengaruh positif terhadap minat investasi online, 2) modal minimal berpengaruh negatif terhadap minat investasi online, dan 3) kemajuan teknologi berpengaruh positif terhadap minat investasi online
Analisis Akuntabilitas Pengelolaan Keuangan Berlandaskan Konsep Tri Hita Karana Dan Implementasi Green Accounting : (Studi Kasus Pada Subak Pemangket Awen Barat, Kecamatan Negara, Kabupaten Jembrana) Dhipayanti, Gusti Ayu Made Putri Rinjani; Dewi, Gusti Ayu Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.58539

Abstract

Penelitian ini bertujuan untuk Mengungkap Akuntabilitas Pengelolaan Keuangan Berlandaskan Konsep Tri Hita Karana Dan Implementasi Green Accounting, Penelitian ini menggunakan metode kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi yang nantinya akan diproses melalui analisis data untuk menjawab dari rumusan masalah. Hasil dari penelitian ini menunjukan bahwa (1) Sistem pengelolaan keuangan Subak Pemangket Awen Barat sudah berjalan dengan baik. (2) Akuntabilitas pengelolaan Alokasi Dana Subak Pemangket Awen Barat sudah berdasarkan pada prinsip transparansi maupun prinsip akuntabilitas. Pengalokasian dana subak sesuai dengan konsep tri hita karana dimana aliran dana telah disalurkan untuk kepentingan upacara yadnya, bantuan sosial dan sarana prasarana kebersihan lingkungan. (3) Penerapan green screen accounting di Subak Pemangket Awen Barat sudah berjalan dengan baik.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, PERSEPSI RISIKO, DAN PERSONALISASI TERHADAP MINAT GENERASI Z MENGGUNAKAN PEER TO PEER LENDING Suliantini, Ketut Ayu; Dewi, Gst. Ayu Ketut Rencana Sari
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.50881

Abstract

This study aims to determine the effect of perceived convenience use, perceived benefit, perceived risk, and personalization of interest Generation Z uses peer to peer lending. This research uses Technology Acceptance (TAM) is a theory commonly used to analyze and explain individual acceptance of a technology. This study took a sample of students of the 2018 S1 Accounting study program Faculty of Economics at Ganesha University of Education who has used peer to peer lending by distributing online questionnaires using google forms. The data was obtained through the probability sampling method with the number of a sample of 166 respondents. The test is carried out using SPSS version 26.0 program. The results of hypothesis testing and discussions that have been carried out can conclusions are drawn, namely (1) the perception of ease of use has a positive effect on student interest in using peer-to-peer lending, (2) perception benefits have a positive effect on student interest in using peer-topeer lending, (3) risk perception has a negative effect on student interest using peer-to-peer lending, and (4) personalization has a positive effect on student interest in using peer-to-peer lending.
Co-Authors Anantawikrama Tungga Atmadja Anggasrini, Ni Nyoman Ardika, Gusti Putu Agus Arya Teja, I Gusti Made Agung Astuti, Putu i Mery Budiartini, Ketut Canberra, Luh Gede Wendys Cantyawati, Lia Dewi, Ayu Trisna Dewi, Ida Ayu Putu Krisna DEWI, LUH PUTRI PERSIKA Dewi, Putu Eka Dianita Marvilianti Dhipayanti, Gusti Ayu Made Putri Rinjani Diota Prameswari Vijaya Edy Sujana Gayatri, Putu Anisa Gusti Ayu Triana Indra Lestari Handayani, Ni Wayan Nanik Hutapea, Sondang R I Kadek Dwi Adi Negara I Kadek Dwi Adi Negara I Made Dwita Atmaja I Putu Julianto I Wayan Ramantha Ida Ayu Putu Krisna Dewi Indahyani, Kadek Indarani, Kadek Jayawarsa, A.A. Ketut Kadek Indahyani Ketut Oyen Dedy Kurniadi Komang Ariati, Komang Komang Praditya Rudy Sastrawan Lestari, Gusti Ayu Triana Indra Lia Cantyawati Listia Ika Wardani Luh Putu Ekawati Luh Putu Yasinta Ristyani Made Amanda Dewanti, Made Amanda Made Arie Wahyuni Made Aristia Prayudi Maharani, Ni Putu Gita Sari Maharini, Ida Ayu Ekaputri marvilianti, Eka dianita Mayasari, Ni Made Dwi Ariani Mimba, Ni Putu SH Negara, I Kadek Dwi Adi Ni Made Erina Virgayanti Ni Made Mahela Adhisthaya Kristianti Ni Nyoman Yulianthini Ni Wayan Nanik Handayani Nyoman Suadnyana Pasek Nyoman Trisna Herawati Permata Sari, Putu Elfira Putu Arya Dharmayasa Putu Elfira Permata Sari Putu i Mery Astuti Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Sukma Kurniawan, Putu Sukma Riandani, Elysa Riantika, Ni Putu Rini Ristyani, Luh Putu Yasinta SATRIAWAN, GUSTI MADE INDRA Sondang R Hutapea Sukawati, A.A.Rai Niti Darmika Suliantini, Ketut Ayu Sunitha Devi Suryana , I Gusti Ngurah Agung Triana, Kadek Ria Wardani, Listia Ika Wardani, Putu Ayu Sugiarti Kusuma Wibawa, Ida Bagus Pradiana Wibawa, Pradiana Widya Desita Winiasih, Ni Wayan Yanti, Komang Padma Yanti, Ni Luh Putu Trisna Yuliaryani, Putu Rika