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Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Pasek, Gede Widiadnyana; Trisnawati, Ni Luh De Erik
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
Implementasi Model Pembelajaran Kooperatif Tipe STAD terhadap Prestasi Belajar IPS Ditinjau dari Minat Belajar IPS (Studi Eksperimen pada Siswa Kleas VIII SMP N 1 Seririt) Gede Widiadnyana Pasek
LAMPUHYANG Vol 5 No 1 (2014)
Publisher : Lembaga Penjaminan Mutu STKIP Agama Hindu Amlapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47730/jurnallampuhyang.v5i1.154

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan antara prestasi belajar IPS siswa yang mengikuti model pembelajaran koperatif tipe STAD dengan yang mengikuti pembelajaran secara konvensional sebelum dan sesudah minat belajar IPS dikendalikan Sampel diambil dengan cara random sampling dengan jumlah sampel 126 orang. Rancangan penelitian ini adalah post test only control group design. Hasil penelitian menunjukkan (1) terdapat perbedaan prestasi belajar antara siswa yang mengikuti model pembelajaran koperatif tipe STAD dengan siswa yang mengikuti model pembelajaran konvensional, (2) terdapat perbedaan prestasi belajar antara siswa yang mengikuti model pembelajaran koperatif tipe STAD dengan siswa yang mengikuti model pembelajaran konvensional, setalah variabel minat belajar IPS dikendalikan (3) terdapat kontribusi yang positif dan signifikan antara minat belajar IPS dengan prestasi belajar IPS.
EFFECT FRAMING DALAM PENGAMBILAN KEPUTUSAN INVESTASI TINJAUAN DARI KEMAMPUAN NUMERIK (STUDI EKSPERIMEN) Gede Widiadnyana Pasek; I Putu Agus Adnyana; Gde Agung Satria
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 (566.738 KB)

Abstract

This paper aims to determine the differences in behavior in investment decision making between those given positive framing and negative framing by looking at good numerical abilities that have high numerical ability and low numerical ability. Conditioning is given to students who are already working. The design of this study uses factorial design that is 2x2, participants are given a case for what investment decisions will be taken, namely continuing investment or not continuing investment because of that the experimental results are analyzed using two-way ANAVA. The results description there were differences in investment decision making between partispann who were given positive framing with participants who were given negative framing and There are differences in investment decision in making between those who have a high numerical level and those who have low numerical abilities. The conclusions drawn from the results of this paper are that giving a framing effect will have an influence on investment decision making as well as numerical ability has differences in investment decision making. Keywords: Framing; Investment Decision; Numerical Ability
PENGARUH FRAMING DAN KEMAMPUAN NUMERIK TERHADAP KEPUTUSAN INVESTASI Gede Widiadnyana Pasek; Anak Agung Gede Putu Widanaputra; Maria Mediatrix Ratnasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.305 KB)

Abstract

This study aims to determine the difference between the investment decisions of low and high numerical ability and given treatment that is not given framing with framing treatment. The study population was Student Master in management. The study design is a 2 X 2 factorial design to data collection used questionnaires in the form of a case. Once the experiment ends the data were analyzed with ANOVA two ways. The results showed (1) there is a difference between the given decision is not given framing with framing, (2) there are differences in decision making between the subjects with a high numerical ability and a low numerical abilities. From the results concluded that the framing and numerical ability to give effect to the investment decision
Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard Gede Widiadnyana Pasek; Komang Dyas Upayana Arta; Ni Luh Sri Kasih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.30737

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Banyuning Luh Intan Pardina Devi; Gede widiadnyana Pasek
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40815

Abstract

This study aims to determine how the development of financial performance use Profitability Ratio is Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning. The subject of this research is Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning and the object of research is analysis of financial performance based on profitability ratio. The types of data used are quantitative and qualitative data. Data collection methods in this study are interviews and documentation. The data of Analysis used is descriptive quantitative analysis. The result of this study indicate that financial performance at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning is good enough because it has reached the ratio standard. Development of Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning from 2016 to 2020 produced at average of 18,85% and had met the standards set is 12,5%, the ratio achieved showed the company’s condition was in HEALTHY group. The higher the yield, the better because the dividends distributed or reinvested as retained earnings are also greater.  
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money Gede Widiadnyana Pasek
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.34517

Abstract

This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
Literasi Keuangan dalam Pertimbangan Keputusan Investasi Tinjauan dari Gender Gede Widiadnyana Pasek
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i1.46743

Abstract

This study aims to determine the differences in investment decision attitudes between maler and female who are given financial literacy and those who are not given financial literacy. The number of participants in this experimental study was 85 participants. The design of this study was a 2 X 2 factorial design. After the experiment ended, the data were analyzed using a 2-way ANOVA statistical analysis. The results showed (1) there were differences in investment decision behavior between those who were given financial literacy and those who were not given financial literacy, (2) there were differences investment decisions between male gender and female gender Keywords: Financial Literacy, Invesment Decision, Gender
Konsep Parhyangan dalam Mengurangi Kecurangan Akuntansi pada Tekanan Situasional di LPD Kabupaten Buleleng Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21403

Abstract

Penelitian ini dilakukan di LPD Kabupaten Buleleng, Provinsi Bali yang bertujuan untuk mengetahui perbedaaan perilaku kecurangan akuntansi antara yang diberikan perlakuan tekanan situasional dengan yang tidak diberikan perlakuan tekanan situasional dengan meninjau konsep parhyangan. Konsep parhyangan yang dioperasionalisasikan dibagi menjadi dua ketegori, yaitu yang memiliki konsep parhyangan rendah dan yang memiliki konsep parhyangan tinggi. Penelitian ini merupakan penelitian eksperimen dengan desain faktorial 2X2. Teknik analisis data yang digunakan adalah teknik analisis ANAVA dua jalur. Hasil dari peneltian ini adalah terdapat perbedaaan perilaku kecurangan akuntansi antara subyek yang diberikan perlakuan tekanan situsional dengan yang tidak diberikan tekanan situasional dan terdapat perbedaan perilaku kecurangan akuntansi antara yang memiliki konsep parhyangan rendah dengan yang memilki konsep parhyangan tinggi