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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Seminar Nasional Aplikasi Iptek (SINAPTEK) Jurnal Akuntansi Manado (JAIM) IECON: International Economics and Business Conference
Munidewi, Ida Ayu Budhananda
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19 Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made; Widyantari, Ida Ayu Made
Journal of International Conference Proceedings Vol 3, No 4 (2020): Proceedings of the 8th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v3i4.1011

Abstract

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.
Examining Audit Culture In The Pesantren Environment: A Discourse Based Study Djamhuri, Ali; Ekowati, Wiwik Hidayah; Hatimah, Husnul; Munidewi, Ida Ayu Budhananda
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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Abstract

Auditing is known as technical, but at least for anthropologists it cultural. What they termed audit culture may be manifested in various activities which have a direct impact on social life such as maintenance of their private space. This article qualitatively examines audit culture in Pesantren located in Malang and Blitar. Interview, observation and documentary data collection were used in this study. Data were analized by getting the benefit of the concept of Foucauldian governmentality and discourse analysis. It is found that, the term audit culture is a rather strange in Pesantren circle. Audit is better known in its formality as examinations of financial reports. Pesantrens agree on the importance of instilling audit values ​​ a form of accountability since it is in accord to the Islamic teachings. Its implementation, however, must contextual to the Pesantren, including in relation to the availability of supporting human resources and the required technology.
Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v4i3.682

Abstract

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud.
Time Budget Pressure Effect, Auditor Ethics, Audit Fee and Auditor's Working Experiences on Audit Quality Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1884

Abstract

Audit quality is the probability of an auditor finding and reporting an error or fraud in a client's accounting system. It is critical to ensure that the accounting profession fulfills its responsibilities to the public in producing reliable and quality audit reports. This study aims to test and obtain empirical evidence, audit ethics, audit fees, and work experience of auditors on audit quality at public accounting firms in Bali. The population in this study were 117 auditors at the Public Accounting Firm in Bali listed in the IAPI Directory in 2020, with a total sample of 67 respondents from 16 Public Accounting Firms obtained by the non- probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and auditor ethics affects audit quality, while audit fees and auditor work experience do not affect audit quality. Further research can be developed by adding other variables that can affect audit quality.
CSR Moderation in the Influence of Intellectual Capital and Transformational Leadership on Organizational Performance I Gusti Ayu Asri Pramesti; Nicholas Renaldo; Ni Putu Yuria Mendra; Ida Ayu Budhananda Munidewi
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4whgqg53

Abstract

The Village Credit Institution (LPD) is an institution managed by the laws and regulations of Bali. The LPD promotes the traditional village economy in economic, social, and cultural aspects. This study aims to analyze the role of CSR in strengthening intellectual capital and transformational leadership on organizational performance. This study used 246 LPD heads as respondents from 246 LPD in Bali Province. Data was collected by distributing questionnaires and interviews with some LPD heads. Data were analyzed using a structural equation model with the Partial Least Squares application. The results indicate that intellectual capital has a positive influence on LPD performance. Transformational leadership has a positive influence on LPD performance. CSR does not strengthen intellectual capital and transformational leadership in organizational performance. The findings suggest that LPD with transformational leaders and intellectual capital are crucial for maintaining the sustainability of LPD. This study has limitations in the direct distribution of questionnaires because respondents were reluctant to fill them out via Google Forms. This study has implications that can expand knowledge and provide information for LPD by considering intellectual capital and transformational leadership in improving organizational performance and sustainability. 
Examining Audit Culture In The Pesantren Environment: A Discourse Based Study Djamhuri, Ali; Ekowati, Wiwik Hidayah; Hatimah, Husnul; Munidewi, Ida Ayu Budhananda
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10164

Abstract

Auditing is known as technical, but at least for anthropologists it cultural. What they termed audit culture may be manifested in various activities which have a direct impact on social life such as maintenance of their private space. This article qualitatively examines audit culture in Pesantren located in Malang and Blitar. Interview, observation and documentary data collection were used in this study. Data were analized by getting the benefit of the concept of Foucauldian governmentality and discourse analysis. It is found that, the term audit culture is a rather strange in Pesantren circle. Audit is better known in its formality as examinations of financial reports. Pesantrens agree on the importance of instilling audit values ​​ a form of accountability since it is in accord to the Islamic teachings. Its implementation, however, must contextual to the Pesantren, including in relation to the availability of supporting human resources and the required technology.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.486 KB) | DOI: 10.20884/1.sar.2019.4.1.1515

Abstract

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.
Analisis Komparatif Persepsi Mahasiswa dalam Penggunaan Aplikasi Akuntansi Digital Pradipa, Nyoman Angga; Munidewi, Ida Ayu Budhananda; Sukarta, Made Andy Pradana
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i1.136

Abstract

Peningkatan pemahaman mahasiswa di bidang akuntansi dapat dilakukan dengan memberikan praktik akuntansi berbasis digital. Secara umum ada dua aplikasi untuk desktop yang sering digunakan yaitu Accurate V5 dan ABSS Accounting V25 yang memiliki tingkat kesulitan tersendiri ketika dipelajari oleh mahasiswa. Kedua aplikasi akuntansi ini memiliki kelebihan dan kelemahannya masing-masing. Tujuan dari penelitian ini adalah untuk melihat perbedaan tingkat pemahaman mahasiswa dalam menggunakan aplikasi akuntansi digital khususnya Accurate V5 dan ABSS Accounting V25 dengan menggunakan persepsi kemudahan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif komparatif. Analisis data dengan menggunakan statistik deskriptif dengan perhitungan manual terhadap skor nilai dari setiap jawaban responden. Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Bali dengan jumlah 30 orang. Hasil penelitian ini menunjukkan bahwa mahasiswa memberikan nilai yang lebih tinggi pada kemudahan penggunaan Accurate dibandingkan dengan ABSS.  
Pelatihan Dan Pendampingan Penerapan Standar Akuntansi Keuangan Bagi Koperasi Merah Putih Desa Dangin Puri Kangin Ni Putu Yuria Mendra; Ida Ayu Ratih Manuari; Ida Ayu Budhananda Munidewi; Yura Karlinda Wiasa Putri; Ni Kadek Ayu Diana Putri; I Dewa Ayu Oktaviani Putri
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Tujuan dilakukannya pengabdian ini adalah untuk meningkatkan kapasitas pengurus Koperasi Merah Putih, Desa Dangin Puri Kangin, dalam penerapan Standar Akuntansi Keuangan (SAK). Kegiatan ini berpihak pada perubahan sosial melalui penguatan tata kelola keuangan koperasi yang transparan dan akuntabel. Fenomena yang melatarbelakangi kegiatan ini adalah rendahnya pemahaman pengurus terhadap prinsip akuntansi, ketidakteraturan pencatatan transaksi, dan belum tersusunnya laporan keuangan sesuai standar. Kondisi ini berdampak pada rendahnya akuntabilitas keuangan dan kepercayaan anggota koperasi. Penerapan SAK menjadi penting untuk meningkatkan kinerja dan kredibilitas koperasi di mata masyarakat. Pendekatan yang digunakan adalah pelatihan partisipatif dan pendampingan teknis melalui observasi, perencanaan, implementasi, dan evaluasi. Hasil menunjukkan 80% peserta mampu menyusun laporan keuangan berbasis SAK secara mandiri. Luaran kegiatan meliputi laporan PkM, poster, video, dan publikasi media massa. Temuan pentingnya adalah penerapan SAK secara konsisten mampu memperkuat transparansi dan akuntabilitas koperasi.
Co-Authors Ali Djamhuri Cakranegara, Pandu Adi Ekowati, Wiwik Hidayah Husnul Hatimah, Husnul I Dewa Ayu Eka Pertiwi I Dewa Ayu Oktaviani Putri I Gusti Ayu Asri Pramesti I Made Putra Dwi Antara I Made Suryawan Ida Ayu Made Widyantari Ida Ayu Ratih Manuari Ida Bagus Swaputra Ni Kadek Ayu Diana Putri Ni Kadek Mirah Masdiari Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Nicholas Renaldo Nyoman Angga Pradipa Putu Fajar Kartika Lestari Sukarta, Made Andy Pradana Widyantari, Ida Ayu Made Yura Karlinda Wiasa Putri