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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Ganaya: Jurnal Ilmu Sosial dan Humaniora Metta : Jurnal Ilmu Multidisiplin Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Informatics Nivedita
Wulandari, Putu Riska
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KUALITAS AUDIT DAN KARAKTERISTIK KOMPETENSI AUDITOR Santosa, Made Edy Septian; Wulandari, Putu Riska
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.469 KB)

Abstract

Audit quality is a possibility that an auditor will find and report violations in his client's accounting system. This study was conducted to examine the influence of auditor competency characteristics (independence, integrity, accountability, experience, understanding of the client industry, responsiveness to client needs) on audit quality in the Public Accounting Firm in Bali. Data analysis used in this study is a research instrument test and multiple linear regression techniques. The results of the study are expected to be able to understand the relevance of the characteristics of auditor competence to the audit quality of the Public Accountant Office. In addition, KAP can consider various competency characteristics of auditors in improving the quality of auditor work to achieve good audit quality.
Developing Accounting Material Enriched with Balinese Cultural Values for Entrepreneurship Students Premananda, Ni Putu Uttari; Wulandari, Putu Riska
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68094

Abstract

This research aimed to develop accounting learning materials based on Balinese cultural values, which can provide contextual learning and align with the characteristics of Indonesia, particularly Bali, in terms of its cultural values. The study employed the Research and Development method by ADDIE model design. In the analysis phase, the syllabus and lesson plan were thoroughly examined, involving educators and the existing teaching conditions. In the design phase, the product was transformed into an e-module with Balinese cultural values. During the development phase, validity tests and practicability tests were conducted to assess the usefulness and validity of the developed product. Validity tests conducted by 5 experts affirmed that the product was  categorized in the category of valid (layout, language, content). The outcome of  practicability testing also indicated product was categorized in good category, with specific scores of 817 points (88%) for content, 727 points (90%) for layout, and 514 points (89%) for language. This research is expected to provide high-quality teaching materials for educators in higher education, particularly for the accounting course.
Profil Literasi dan Perilaku Keuangan Mahasiswa Fakultas Dharma Duta Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar Krisdayanthi, Astrid; Wulandari, Putu Riska; Kristina, Ni Made Rai; Premananda, Ni Luh Putu Uttari
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.83871

Abstract

The financial literacy of Indonesian society is still low. Financial literacy is certainly correlated with financial behavior. This study aims to analyze the financial literacy and behavior of students of the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar. This study is included in quantitative descriptive research. The research instruments are financial literacy tests and financial behavior questionnaires. Data were analyzed quantitative descriptively. The results of the research state that: 1) the financial literacy level of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa State Hindu State University, Denpasar is in the medium category and 2) the financial behavior of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar is in the high criteria.
Profil Literasi dan Perilaku Keuangan Mahasiswa Fakultas Dharma Duta Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar Krisdayanthi, Astrid; Wulandari, Putu Riska; Kristina, Ni Made Rai; Premananda, Ni Luh Putu Uttari
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.83871

Abstract

The financial literacy of Indonesian society is still low. Financial literacy is certainly correlated with financial behavior. This study aims to analyze the financial literacy and behavior of students of the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar. This study is included in quantitative descriptive research. The research instruments are financial literacy tests and financial behavior questionnaires. Data were analyzed quantitative descriptively. The results of the research state that: 1) the financial literacy level of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa State Hindu State University, Denpasar is in the medium category and 2) the financial behavior of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar is in the high criteria.
THE ANALYSIS OF FACTORS IN THE FRAUD DIAMOND PERSPECTIVE AS PREDICTORS OF FRAUDULENT FINANCIAL REPORTING IN CONSTRUCTION COMPANIES LISTED ON IDX Premananda, Ni Luh Putu Uttari; Kristina, Ni Made Rai; Wulandari, Putu Riska; Krisdayanthi, Astrid
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12587

Abstract

Fraudulent financial reporting fraud is a serious problem, especially in the construction sector, which is susceptible to manipulation. The study is intended to analyze the impact of four elements of fraud diamonds on the financial statements of fraud in Indonesia's construction sector (pressure, opportunities, rationalization, and capability). The data were collected from 21 construction companies listed on the Indonesian Stock Exchange (IDX) between 2020 and 2022, and totaled 63 observations. The analysis was conducted using multiple linear regression and the fraud score model (F-Score) as fraud detection tools. The results showed that all independent variables had positive and significant effects on financial fraud. Classical assumption tests ensure the validity of the model and the freedom from autocorrelation, multicollinearity and heteroscedasticity. This model explains 96.6% of changes in fraud in financial statements. The report recommended strengthening internal controls and developing mitigation strategies to reduce the risk of financial statements being forged.
Dampak Implementasi Pertanian Berkelanjutan Terhadap Stabilitas Ekonomi Dan Pembangunan Daerah Tertinggal Wulandari, Putu Riska
Metta : Jurnal Ilmu Multidisiplin Vol. 5 No. 2 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/metta.v5i2.4020

Abstract

The real condition of the agricultural sector in underdeveloped areas, which still faces major challenges such as the need for agricultural products to be available in the long term and maintaining a balance between economic sustainability and environmental management. Sustainable agriculture is a commitment that must be implemented immediately, so that economic, ecological and social sustainability can be created.  Several efforts have been made to support sustainable agriculture in underdeveloped areas which are expected to achieve more inclusive and sustainable economic development, namely the adoption of environmentally friendly agricultural practices, access to technology, and policies that support farmers in the transition to sustainable agriculture. This research aims to analyze the impact of implementing sustainable agricultural practices on economic stability and development in underdeveloped areas. This research uses a literature study method to analyze the impact of implementing sustainable agriculture on economic stability and development in underdeveloped areas. Sustainable agriculture has been proven to increase agricultural productivity, reduce dependence on synthetic chemicals, and preserve natural resources. Apart from that, this practice also has the potential to improve farmers' welfare by increasing income and strengthening food security. Therefore, to maximize the positive impact of sustainable agriculture, greater support is needed in the form of supportive policies, farmer empowerment, and financial incentives that can facilitate the transition to more environmentally friendly and inclusive agriculture.
Fraud Risk Mitigation through the Integration of Hindu Values: Evidence from the Village Credit Institution (LPD) of Kesiman Premananda, Ni Luh Putu Uttari; Kristina, Ni Made Rai; Wulandari, Putu Riska; Krisdayanthi, Astrid; Widiari, Putu Ossi; Risadi, Md. Yudyantara; Widiatmika, I Made Indra
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 4 (2025): Article in Press
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i4.4843

Abstract

Fraud in community-based financial institutions like Lembaga Perkreditan Desa (LPD) is a serious threat to governance and financial integrity. This study examines how Hindu values are included in fraud risk management at LPD Kesiman. We used a qualitative descriptive approach and gathered data through interviews with managers, supervisors, and community leaders, supported by relevant documents. Following the COSO Fraud Risk Management Framework (2023), the findings show that integrating Tattwa (the belief in God as moral accountability), Susila (ethical conduct as internal control), and Upacara (rituals that promote collective honesty) greatly strengthens the fraud mitigation framework. The originality of this study lies in proposing a model that incorporates Hindu values into fraud risk management as a form of local wisdom, a topic that is rarely addressed in the literature. This shows that preventing fraud in community financial institutions requires both technical methods and the internalization of cultural and spiritual values.
Analisis Regresi Least Absolute Shrinkage and Selection Operator (Lasso) Terhadap Waktu Tahan Hidup Penderita Stroke Wulandari, Putu Riska; Krisdayathi, Astrid; Kristina, Ni Made Rai
Journal Informatics Nivedita Vol 1 No 1 (2024): Journal Informatics Nivedita
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/nivedita.v1i1.4468

Abstract

Analisis waktu tahan hidup (survival analysis) merupakan metode statistik yang digunakan untuk mempelajari faktor-faktor yang memengaruhi waktu hingga terjadinya suatu peristiwa tertentu, seperti kematian, penyakit, atau kekambuhan. Dalam konteks penderita stroke, identifikasi faktor signifikan yang memengaruhi waktu tahan hidup sangat penting untuk mendukung pengambilan keputusan medis dan intervensi klinis. Penelitian ini bertujuan untuk menerapkan metode Least Absolute Shrinkage and Selection Operator (LASSO) dalam menganalisis data waktu tahan hidup penderita stroke. Metode LASSO dipilih karena kemampuannya dalam melakukan seleksi variabel dan regularisasi secara simultan, sehingga mampu menghasilkan model yang sederhana namun akurat. Data yang digunakan mencakup variabel klinis dan demografis penderita stroke, dengan metode Kaplan-Meier digunakan untuk mengestimasi fungsi survival dan regresi Cox-LASSO untuk mengidentifikasi variabel-variabel signifikan. Data pasien yang ada dalam konteks data microarray dan terjadi multikolinearitas pada data pasien stroke. Untuk mengatasi adanya multikolinearitas dan overfitting, maka metode LASSO dapat digunakan untuk mengetahui faktor-faktor yang signifikan berpengaruh terhadap masa hidup penderita stroke, selain menggunakan regresi LASSO terhadap data microarray mengakibatkan tidak diketahuinya variabel bebas yang berkonstribusi terhadap variabel tak bebas. Pada penelitian ini, sebanyak tujuh data pasien digunakan dan dianalisis dengan menggunakan bantuan software R 2.12.1 dengan library lars. Data dianalisis dengan model regresi LASSO  dengan struktur fungsi yang telah ada dalam paket R. Data-data yang dicari dalam analisis yaitu nilai estimasi parameter dengan matrik beta, nilai D dan  nilai t. Nilai dari D ≤ t dan t ≥ 0 yang berarti batasan dari LASSO tersebut telah terpenuhi. Hasil penelitian menunjukkan bahwa metode LASSO efektif dalam menangani data dengan banyak prediktor serta mampu mengeliminasi variabel yang tidak signifikan, sehingga meningkatkan interpretabilitas model. Temuan ini diharapkan dapat memberikan kontribusi dalam pengelolaan klinis penderita stroke serta pengembangan kebijakan kesehatan berbasis data. Dari hasil penelitian diperoleh model masa tahan hidup pasien adalah  dan faktor yang signifikan berpengaruh adalah kondisi awal pemeriksaan dan bagian saraf yang mengalami gangguan.
Co-Authors Hartini, Made Laksmi Sena Kadek Apriada, Kadek Krisdayanthi, Astrid Krisdayathi, Astrid Kristina, Ni Made Rai M. Rudi Irwansyah Made Edy Septian Santosa, Made Edy Septian Premananda, Ni Luh Putu Uttari Premananda, Ni Putu Uttari Risadi, Md. Yudyantara Widiari, Putu Ossi Widiatmika, I Made Indra