Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

4.739

P-Index

This Author published in this journals

All Journal Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Al Ishlah Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Pendidikan Indonesia Ta'amul: Journal of Islamic Economics Ekuitas Jurnal Pnedidikan Ekonomi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Accounting Analysis Journal Jurnal Akuntansi Kontemporer

I Made Narsa

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya

Author-ID : 1133180

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 51 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

THE FORMULATION OF TOUR SERVICE PRICE WITH ACTIVITY-COST PLUS PRICING METHOD (CASE STUDY AT PT. AIRLANGGA GLOBAL TRAVELING) Ni Made Ayu Lakshmi Prastiti; I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.

The effect of money attitude, subjective norm, perceived behavioural control, and perceived risk on millennial’s saving intention Nadia Asandimitra; I Made Narsa; Andry Irwanto; Helmi Ishartanto
BISMA (Bisnis dan Manajemen) Vol. 14 No. 1 (2021)
Publisher : Universitas Negeri Surabaya

The Theory of Planned Behaviour (TPB) has been widely applied in the financial sector. However, no research has investigated the moderating role of financial literacy in saving intention. This study investigates the moderating role of financial literacy in the partial influence of money attitude, subjective norms, perceived behavioural control, and perceived risk on saving intention. According to the Moderated Regression Analysis (MRA) findings, financial literacy moderated the effect of money attitude, subjective norms, and perceived behavioural control on saving intention. On the other hand, financial literacy has not mitigated the effect of perceived risk on saving intention. These findings validate TPB's application in the financial sector by incorporating moderating role of financial literacy. It is also discovered that the millennial generations who participate in this study have good financial literacy.

Factors That Can Be Predictors Of Carbon Emissions Disclosure Arini Nur Khulil Jannah; I Made Narsa
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.725

This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee,and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013 to 2019. The data used was 77 companies. The testing of hypotheses usesmultiple linear regression with a minimal significanceof 5%. this research provesthat there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variableshave no effect on the disclosure of carbon emissions that is age company, leverage,and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there isno risk in the company’s future performance before reachingtheir investment decision.

THE SPIRIT OF ENTREPRENEURSHIP IN BUSINESS STUDENTS, NON-BUSINESS STUDENTS, AND SMALL AND MEDIUM ENTREPRENEUR Niluh Made Dian Novita Handayani Narsa; I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Manajemen dan Kewirausahaan Vol. 21 No. 2 (2019): SEPTEMBER 2019
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

There is debate as to whether entrepreneurs are born or can be created through education. Many business schools were established to produce entrepreneurs, but the fact is that many succesful entrepreneurs are not graduates of business schools. This study aims to examine empirically the entrepreneurial spirit of three different sample groups students who undertook a business course (accounting students), non-business students (engineering students), businessmen who are already involved in business activities (entrepreneurs). This study used a survey method. Data were analyzed using ANOVA. The total sample of this research were 254 respondents. The result showed that there was no empirical evidence regarding the entrepreneurial differences in the three groups. It was concluded that entrepreneurial skills are either there or not from birth. Business courses are not (or not yet) capable of triggering the entrepreneurial skills in a person

Human Development Index (HDI) As a Planning Plan For Dealing Globalization of Asean Economic Society (MEA) in Indonesia Ade Manggala Hardianto; Bambang Tjahjadi; I Made Narsa
Proceedings of The ICECRS Vol 1 No 2 (2017): Science for Social Welfare and Justice
Publisher : International Consortium of Education and Culture Research Studies

The purpose of this study is to map the human development index (HDI) of each region and regional planning efforts against the economic community of ASEAN (MEA). The research data used is secondary data sourced from the Central Bureau of Statistics (BPS) from 2010 until 2016. The research methodology used is comparative research using secondary data analysis method, depicting human development index as measured by society welfare, that is health, education, and life standard or often called economic. The research results show that there are 9 provinces that have different HDI with Jakarta Capital City as the capital of Indonesia, West Nusa Tenggara (NTB), East Nusa Tenggara (NTT), West Kalimantan (KALBAR), North Kalimantan, Gorontalo, West Sulawesi , North Maluku and West Papua and Papua. The impact of this study is that central government focuses more on areas with different Human Development Index (HDI) with DKI Jakarta and equitable development to improve infrastructure in the area.

The Urgency of Education Regarding Testing the Mediation of Dividend Policy on the Effect of Expropriation, Big Double Shareholders, and Company Value Yovita Vivianty Indriadewi Atmadjaja; I Made Narsa; Andry Irwanto
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 3 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

This study aims to explain the importance of education to examine and analyze dividend policy as a variable on the effect of expropriation, several large shareholders, and firm value. The type of research used is quantitative explanatory using secondary data, namely 2015 to 2020 annual reports taken from the official website of the Indonesia Stock Exchange (IDX), Indonesian Capital Market Exchange (ICMD), and the website www.investing.com. The sampling method in this study was purposive sampling so that a sample of 3,328 data was obtained. The data analysis method used in this study uses the unbalanced data panel and path analysis method with the Eviews software program. The study's results prove that dividend policy does not mediate between expropriation and firm value but instead becomes a variable that mediates several large shareholders with firm value. This means related party transactions as proxies cannot be used as a benchmark in assessing a company.

PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I) Lasmana, Mienati Somya; Narsa, I Made; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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

This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office - East Java Region I. The objectives ae: (1) to obtain empirical evidence on whether the implementation of MP3 system was perceived in accordance with the taxpayer expectation in fulfilling their tax obligations. (2) To empirically examine whether the Monitoring Statement/Report of Tax Payment (MP3) in simplifying tax payment service for the taxpayers affects the taxpayer satisfaction. (3) To empirically examine whether the implementation of MP3 system increase the taxpayer satisfaction. (4) To seek and examine empirically whether the taxpayer satisfaction rate positively and significantly affected the taxpayer compliant rate. The design of the research was a survey method. There are 138 samples drawn at randomly from 12.300 taxpayers at the Directorate General of Taxation Office - East Java Region I. Quantitative approach was employed in analyzing the data to test the four hypotheses proposed. Binomial and regression tests were conducted to test these hypotheses. The variables of the research consisted of: implementation of MP3 system (X1), Taxpayer Satisfaction Rate (Yi), and Taxpayer Compliant Rate (Y2). The result of the research shows that the MP3 system is not suitable yet with the taxpayer expectations. While the second, third and fourth hypothesis are proven. The MP3 system strongly and significantly correlates with the satisfaction Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (MP3) terhadap 131 Tingkat Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I) and compliant rates. It is also proven that the implementation of MP3 system positively and significantly correlates with the taxpayer compliant rate.

STRATEGI FORESIGHT UNTUK MENGUBAH PERSPEKTIF EX ANTE KE PERSPEKTIF EX POST DALAM PROSES KEPUTUSAN AUDITOR INDEPENDEN Narsa, I Made
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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

This study is intended to test the effect of outcome on independent auditors’ decision, and whether the use of foresight decision aids can alter auditors’ ex-ante perspective to ex-post perspective in decision process. We use experimental design involving 206 undergraduate accounting students. They are distributed into four groups: foresight, hindsight, foresight+single outcome, and foresight-multiple outcome. We found negative outcome affects independent auditors’ decision, and foresight strategies effectively alter independent auditor’s perspective from ex-ante to ex-post perspective. We also found that in decision making process auditors consider negative information more than positive information, which reflects auditors’ conservative attitude. The results of this study can serve as a guide for auditors in improving the quality of audit planning process to prevent litigation.

LEVEL PENALARAN MORAL DAN KONFLIK PERAN: STUDI EKSPERIMEN BAGI MODEL PERILAKU WHISTLEBLOWING APARAT PENGAWASAN INTERNAL PEMERINTAH Rury Citra Diani; I Made Narsa
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 December 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Peran Aparat Pengawasan Internal Pemerintah (APIP) sangat diharapkan dalam mewujudkan tata kelola pemerintahan yang baik dan bersih. Namun banyak kecurangan dan berbagai praktek pelanggaran etika dan hukum yang mengakibatkan kerugian negara tidak berhasil diungkap oleh APIP, melainkan diungkap oleh pihak di luar organisasi. Penelitian ini bertujuan untuk menguji pengaruh level penalaran moral dan konflik peran terhadap perilaku whistleblowing APIP. Dengan menggunakan desain faktorial 2x2 antar subjek, eksperimen yang melibatkan 102 mahasiswa magister akuntansi, menemukan bahwa APIP dengan level penalaran moral yang tinggi memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level penalaran moral yang rendah. APIP dalam kondisi konflik peran terbukti memiliki perilaku whistleblowing lebih rendah dibandingkan APIP dalam kondisi tidak ada konflik peran. APIP dengan level penalaran moral tinggi dan tidak ada konflik peran memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level moral rendah dan ada kondisi konflik peran. Hasil penelitian juga menunjukkan bahwa perilaku whistleblowing APIP dengan level penalaran moral yang tinggi tidak berbeda signifikan dalam kondisi ada konflik peran atau dalam kondisi tidak ada konflik peran.

Co-Authors Aang Kunaifi Ade Manggala Hardianto, Ade Manggala Aditya, Arya Aji Agus Widodo Akie Rusaktiva Rustam Akie Rusaktiva Rustam Alfiyani, Dianura Alfiyatul Qomariyah Andry Irwanto Anita Wijayanti Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Bambang Tjahjadi Basuki , Basuki Basuki Basuki Basuki Caska - Deddy Kurniawansyah, Deddy Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Diani, Rury Citra Eko Budi Hariyanto Erina Sudaryati Erlina Diamastuti Erlina Diamastuti, Erlina Fitri Fenti Pratiwi Gunarsa, I Komang Gede Raditya HAMIDAH Hamidah . Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Heru Tjaraka Isnalita Jesica Handoko Jesica Handoko Kadek Pranetha Prananjaya, Kadek Pranetha Mienati Somya Lasmana Mienati Somya Lasmana Muchlis Muchlis Muhammad Wisnu Girindratama Mujennah, Mujennah Mujtaba, Muhammad Irsyad Elfin Murdiyati Dewi Mustikasari, Elia Nadia Asandimitra Haryono Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Okta Shindu Hartadinata Permatasari, Yani Pungki Andriani Setiadi Putra, I Putu Mega Juli Semara Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Sedianingsih, Sedianingsih Shanti Shelly Febriana Kartasari Sholihah, Nurhidayatus Sigit Kurnianto Siti Amerieska Siti Nur Aini, Siti Nur Sri Ningsih Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Wiwiek Dianawati Xaverius M Y Janwarin Yovita Vivianty Indriadewi Atmadjaja

Title

Found 51 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 51 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 51 Documents
Search