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All Journal Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Jurnal Inovasi Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Sari, Desak Made Mya Yudia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Company Characteristics on Earnings Management Suryandari, Ni Nyoman Ayu; Susandya, AA. Putu Gede Bagus Arie; Sari, Desak Made Mya Yudia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2073

Abstract

Earnings management is the action of a manager in presenting financial statements that increase (decrease) profits. This study aims to examine the effect of liquidity, profitability, firm size, leverage, and managerial ownership on Earnings management. The population in this study were 194 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 43 companies. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that liquidity and firm size had no effect on Earnings management, while profitability, leverage and managerial ownership had a positive effect on Earnings management.
Implementation of Good Corporate Governance Perspective: Case Study on Bumdes Samsam Sari, Desak Made Mya Yudia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3231

Abstract

The role of Village-Owned Enterprises (BUMDes) aims to realize village independence in managing their finances in increasing the economy and village income. BUMDes Samsam is one of the community organizations that performs well because it is able to provide remaining business results in accordance with the ratified household budget rules. BUMDes Samsam was formed from village funds which requires their financial reports to be in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. One thing that must be fulfilled is accountability for village financial management implementation activities. Accountability is often associated with Good Corporate Governance, including the financial activities of BUMDes. The research method used with case studies was proposed by Yin. Research was conducted at BUMDes Samsam on four informants who had direct contact with financial management accountability practices. Qualitative data was collected by observation, interviews and documentation. The research results are presented in narrative text. The research results show that the accountability of implementation applies the characteristics of participation, transparency, kinship, honesty, loyalty and integrity. This research can provide theoretical and practical implications that can influence village economic performance through BUMDes becoming independent villages
The Effect of Company Characteristics on Earnings Management Suryandari, Ni Nyoman Ayu; Susandya, AA. Putu Gede Bagus Arie; Sari, Desak Made Mya Yudia
International Journal of Accounting & 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.v6i3.2073

Abstract

Earnings management constitutes the strategic orchestration by a managerial entity in the presentation of financial statements, aimed at inflating or deflating reported profits. The objective of this study is to scrutinize the impact of specific financial factors, namely liquidity, profitability, firm size, leverage, and managerial ownership, on the dynamics of earnings management. The research encompasses a population of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. From this population, a sample comprising 43 companies was diligently selected, employing the purposive sampling methodology. Subsequently, the data analysis technique applied to the sample set is multiple linear regression analysis. The findings of this empirical investigation shed light on the intricate relationship between the aforementioned financial factors and earnings management. Specifically, it is determined that liquidity and firm size do not exert a statistically significant influence on earnings management practices. In contrast, profitability, leverage, and managerial ownership are identified as factors that positively contribute to earnings management activities within this specific industrial and temporal context.
The Implementation of Good Corporate Governance Perspective: A Case Study on BUMDes Samsam Sari, Desak Made Mya Yudia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3231

Abstract

The role of Village-Owned Enterprises (BUMDes) aims to realize village independence in managing their finances in increasing the economy and village income. BUMDes Samsam is one of the community organizations that perform well because it is able to provide remaining business results in accordance with the ratified household budget rules. One thing that must be fulfilled is accountability for village financial management implementation activities. Accountability is often associated with Good Corporate Governance, including the financial activities of BUMDes. This research investigated the characteristics of accountability implemented by BUMDes Samsam's management. The research method used with case studies was proposed by Yin. The research was conducted at BUMDes Samsam on four informants who had direct contact with financial management accountability practices. Qualitative data was collected by observation, interviews, and documentation. The research results show that the accountability of implementation applies the characteristics of participation, transparency, kinship, honesty, loyalty, and integrity. This research can provide theoretical and practical implications that can influence village economic performance through BUMDes becoming independent villages
Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value Prameswari, Ida Ayu Nirma; Sari, Desak Made Mya Yudia
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10278

Abstract

This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the tested sample. The results of the analysis provide evidence that tax avoidance has no effect on firm value while leverage has a positive effect on firm value. Then, dividend policy strengthens the negative relationship between tax avoidance and firm value, but is unable to moderate the relationship between leverage and firm value.
Dissecting of BUMDesa Transparency Based on Governance Principles Sari, Desak Made Mya Yudia; Prameswari, Ida Ayu Nirma
Journal of The Community Development in Asia Vol 5, No 3 (2022): September 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i3.1600

Abstract

This study has the purpose to convey in-depth information on the phenomenon of the concept of transparency regarding minimizing irregularities in the use of funds, preventing public districts, and achieving organizational goals. Observational data, interviews, and documentation were used as the basis for collecting qualitative data. An interpretive descriptive approach is used as a research methodology with the Yin, 2009 case study. Disclosure of the concept of transparency in the accountability of implementation, reporting, and liability of BUMDes Wija Sari shows orderly, budget discipline, participation, accountability, open system, clear and easy to understand standardization, precautionary principles, honesty, promptly, and policy announcements regarding revenue, financial and asset management. The theoretical and practical implications of research can be used as a reference and contribute to management and stakeholders in implementing the concept of transparency. As a highly regulated organization, the key to successful BUMDes transparency has great potential to be replicated by other BUMDes. The limitation of this research is that the researcher only uses informants who are the main key to BUMDes transparency. Keywords: Accountability, BUMDes, Implementation, Liability, Reporting, Transparency.
Pengaruh Kemampuan Sumber Daya Manusia, Kualitas Sistem Informasi Akuntansi, dan Budaya Organisasi terhadap Kualitas Laporan Keuangan pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar Pramanaswari, A.A. Sagung Istri; Sari, Desak Made Mya Yudia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/3ftg4s42

Abstract

This study aims to analyze the influence of human resource capabilities, the quality of accounting information systems, and organizational culture on the quality of financial statements in LPD in Denpasar City. The population in this study is all employees at LPD in Denpasar City which totals 557 people. The sample in this study is the accounting section which totals 34 people. The data analysis technique used in this study is multiple linear regression analysis technique. Based on the results of the hypothetical test using the partial t-test, it was concluded that the ability of human resources had a negative effect on the quality of financial statements at the Village Credit Institution (LPD) in Denpasar City. The quality of accounting information systems has a negative effect on the quality of financial reports at Village Credit Institutions (LPD) in Denpasar City. Organizational culture has a positive effect on the quality of financial reports at Village Credit Institutions (LPD) in Denpasar City.
Co-Authors Anak Agung Sagung Istri Pramanaswari Ni Nyoman Ayu Suryandari Prameswari, Ida Ayu Nirma Susandya, AA. Putu Gede Bagus Arie