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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Ekonomi Bisnis Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Sewaka Bhakti Prospek: Jurnal Manajemen dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi East Asian Journal of Multidisciplinary Research (EAJMR)
Nyoman Ayu Wulan Trisna Dewi .
Universitas Pendidikan Ganesha
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Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, Dan Kompetensi Pendamping Desa Terhadap Penerapan Good Village Governance (Studi Kasus Pada Desa Di Kabupaten Buleleng) luh novi bamyanti; Nyoman Ayu Wulan Trisna Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.37209

Abstract

This study aims to determine the effect of leadership style, organizational commitment, and competence of village assistants on the implementation of good village governance. This type of research is quantitative research. The population used is the village apparatus, namely the village head, secretary, and treasurer in villages in Buleleng Regency. The sampling technique used in this study was the probability sampling method, namely proportional random sampling. The source of the data used is primary data using a questionnaire which is measured using a Likert scale. Analysis of the data used in this study using descriptive analysis, data quality test, classical assumption test, and hypothesis testing using the statistical Package for Social Science (SPSS) v.20 programs. The results of the study show that (1) leadership style has a positive and significant effect on the implementation of good village governance; (2) organizational commitment has a positive and significant impact on the implementation of good village governance; and (3) the competence of village facilitators has a positive and significant impact on the implementation of good village governance. Keywords: leadership style, organizational commitment, the competence of village assistants, and good village governance
Pengaruh Elemen Fraud Hexagon terhadap Kecurangan Akuntansi Pada Badan Usaha Milik Desa di Kabupaten Buleleng I Made Gede Diana Putra; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.39252

Abstract

This study aims to determine the effect of the fraud hexagon element on accounting fraud at BUMDes in Buleleng Regency. This type of research is quantitative research. The population used is 124 BUMDes employees consisting of the chairman, secretary and treasurer. The sampling technique in this study used purposive sampling method using a sample of 72 BUMDes employees. Data were obtained from distributing questionnaires to respondents which were then measured using a Likert scale. Analysis of the data used in this study using descriptive statistical analysis, data quality test, classical assumption test and multiple linear analysis using SPSS 24. The results of this study state (1) pressure (compensation suitability) has a negative and significant effect on accounting fraud, (2 ) capability (competence) has a negative and significant effect on accounting fraud, (3) the opportunity for the internal control system to have a negative and significant effect on accounting fraud, (4) rationalization (individual morality) has no effect on accounting fraud, (5) ego (leadership style) has a negative and significant effect on accounting fraud and (6) collusion (unethical behavior) has a positive and significant effect on accounting fraud.have met the criteria.
Pengaruh Implementasi Good Governance, Pengendalian Internal, Moral Individu Terhadap Kecurangan (Fraud) Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Se- Kecamatan Banjar Ni Kadek Sri Utami Dewi; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.44463

Abstract

This review plans to acquire tried illustrative discoveries about the impact of: 1) great administration on misrepresentation bookkeeping, (2) interior control on extortion bookkeeping, and (3) individual profound quality on extortion bookkeeping at BUMDES Kecamatan Banjar. The examination configuration utilized is a causal quantitative. The subject of this study were every one of the representatives in BUMDES Kecamatan Banjar, and the articles were: great administration, inward control, individual profound quality, and extortion bookkeeping. Complete populace of this exploration are 105 representatives who all join became perception unit, along these lines this examination including populace research. Information were gathered by utilizing a perception and meets, and broke down by way investigation. The aftereffects of this study are as per the following: (1) great administration have a positive and huge impact on extortion bookkeeping, (2) interior control has a positive and critical impact on misrepresentation bookkeeping, and (3) individual profound quality has a positive and huge impact on extortion bookkeeping at BUMDES Se-Kecamatan Banjar.
Peristiwa Black Swan Pandemi Covid-19 : Dampak Kasus Pada Kinerja Saham Bursa Efek Indonesia Nandra Hary Wiguna; Nyoman Ayu Wulan Trisna Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.53596

Abstract

This study aims to determine the impact of Covid-19 on the performance of Indonesian Stock Exchange shares. This study uses data on positive infected cases, recoveries, and deaths related to Covid-19, as well as the JCI closing price in 2020. The data collected is in the form of secondary data. This type of research is an event study with regression data analysis techniques. The results of this study indicate that positive confirmed cases and recovered have an effect on stock performance on the Indonesia Stock Exchange. While the case of death does not affect the performance of shares on the Indonesia Stock Exchange. So, this information is expected to be able to contribute in the form of information, especially to investors and potential investors as material for consideration in making decisions to invest in the following year. This is important because the Covid-19 pandemic has not ended so far. The information that will be generated can be used as a basis for analysis in order to avoid losses and maximize returns. Keywords : Covid-19, Stock Performance, Indonesia Stock Exchange
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI BIAYA, KREDIBILITAS, DAN KEMUDAHAN PENGGUNAAN TERHADAP MINAT MENGGUNAKAN LPD MOBILE PADA NASABAH LPD DESA ADAT SIBETAN Ni Gusti Ayu Putri Juliastini; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.50884

Abstract

The purpose of this reseacrh is to determine the effect of perceived usefulness, perceived cost, credibility and ease of use on interest in using LPD Mobile. The type of research used is the type of quantitative research. This study uses primary data obtained by distributing questionnaires in the form of google form. The number of samples in this study were 100 people who had or used LPD Mobile. The results of this study indicate that the perception of usefulness has a positive and significant effect, the perception of cost has a positive and significant effect, credibility has a positive and significant effect and ease of use has a positive and significant effect simultaneously or jointly on the interest in using LPD Mobile on LPD customers in the Sibetan Traditional Village.
Pengaruh Pemahaman Akuntansi, Literasi Keuangan, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM Di Kecamatan Negara Ni Komang Trisnadewi; Nyoman Ayu Wulan Trisna Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49980

Abstract

Abstract The purpose of this study was to determine the effect of understanding accounting, financial literacy, venture capital, creativity, and the use of social media on the sustainability of MSMEs in Negara District. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population used in this study is formal MSME actors in the Negara District. Determination of the sample in this study using purposive sampling method which will calculate the minimum number of samples using the Slovin formula which results in a calculation of 312 samples from a total population of 1,425 MSMEs. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 25. The results of this study obtained the results that accounting understanding, financial literacy, venture capital, creativity, and the use of social media has a positive and significant impact on the sustainability of MSMEs in Negara District.  Keywords: Accounting Understanding, Financial Literacy, Business Capital, Creativity, Utilization of Social Media, MSME Sustainability.  
Pengaruh Tingkat Keseriusan Pelanggaran, Personal Cost, Komitmen Profesional, dan Self Efficacy Terhadap Intensi Melakukan Whistleblowing (Studi Empiris Pada Lembaga Perkreditan Desa Kecamatan Penebel): Studi Empiris pada Lembaga Perkreditan Desa Kecamatan Penebel Ni Luh Made Anggi Dwi Cahyani; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.48957

Abstract

Penelitian ini memiliki tujuan untuk mengetahui: (1) pengaruh tingkat keseriusan pelanggaran terhadap intensi melakukan whistleblowing, (2) pengaruh personal cost terhadap intensi melakukan whistleblowing, (3) pengaruh komitmen profesional terhadap intensi melakukan whistleblowing, dan (4) pengaruh self efficacy terhadap intensi melakukan whistleblowing. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah seluruh karyawan LPD di Kecamatan Penebel. Sampel yang digunakan dalam penelitian ini adalah 150 karyawan LPD. Data penelitian ini kemudian dianalisa menggunakan (1) analisis deskriptif, (2) uji instrumen (uji validitas dan reliabilitas), (3) uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas) (4) uji hipotesis (uji analisis regresi berganda, uji koefisien determinasi (adjust R2) dan uji T). Hasil penelitian menunjukkan bahwa: (1) tingkat keseriusan pelanggaran tidak berpengaruh terhadap intensi melakukan whistleblowing, (2) personal cost berpengaruh positif terhadap intensi melakukan whistleblowing, (3) komitmen professional berpengaruh positif terhadap intensi melakukan whistleblowing, (4) self efficacy berpengaruh positif terhadap intensi melakukan whistleblowing.
PENGARUH FLYPAPER EFFECT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI/KABUPATEN/KOTA SE-BALI DAN JAWA TAHUN 2019-2021 Putu Dany Indrawan Sidhi; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61130

Abstract

This study aims to analyze the phenomenon of the flypaper effect on the financial performance of provinces/districts/cities throughout Bali and Java in 2019-2021. This study used two regression data tests, namely multiple linear regression and simple linear regression. The sample selection was carried out using purposive sampling method in order to obtain a total sample of 126 local governments. The results of the study found that 1) the General Allocation Fund (DAU) has a significant effect on capital expenditures; 2) Special Allocation Funds have no significant effect on capital expenditures; 3) Profit Sharing Fund (DBH) has no significant effect on capital expenditure; 4) Regional Original Income (PAD) has no significant effect on capital expenditure; 5) The coefficient of DAU on capital expenditure is greater than PAD on capital expenditure, which means that there has been a flypaper effect; 6) Flypaper effect has no significant effect on financial performance. Based on this condition, it is hoped that local governments will continue to maximize the role of PAD in conducting regional expenditures so that there is no dependence on balancing funds.
Ratcheting Effects on Regional Government Revenue and Expenditure Budgets in Indonesia Nyoman Ayu Wulan Trisna Dewi; Nyoman Ari Surya Darmawan; I Gd Nandra Hary Wiguna
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.54126

Abstract

This study was conducted to determine the existence of a ratchet effect in the regional revenue and expenditure budget. This research is quantitative descriptive research. The population used in this study were 34 provincial governments in Indonesia. The data used in this study are regional revenue and expenditure budgets data in 2019-2021 from the Ministry of Finance. A simple linear regression model is used to test the research hypothesis. The results of the study found that there was a ratcheting effect in the regional government revenue and expenditure budgets of provincial governments in Indonesia. The results of this study indicate that there is a ratchet effect in the preparation of regional revenue and expenditure budgets. The existence of a ratchet effect in regional revenue and expenditure budgeting implies that the model for setting regional revenue and expenditure budget targets provides incentives for budget actors to behave opportunistically
Pengaruh Akuntabilitas, Transparansi, Pengawasan, dan Partisipasi Publik Terhadap Pengelolaan APBD Pada SKPD Kabupaten Buleleng Swandewi, Kadek Desy; Dewi, Nyoman Ayu Wulan Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.50776

Abstract

Penelitian ini bertujuan untuk menguji secara parsial pengaruh akuntabilitas, transparansi, pengawasan, dan partisipasi publik terhadap pengelolaan APBD pada SKPD Kabupaten Buleleng. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Populasi penelitian ini adalah seluruh pejabat terkait dengan APBD pada SKPD Kabupaten Buleleng. Penentuan sampel menggunakan metode sensus, sehingga jumlah sampel yang digunakan dalam penelitian ini adalah seluruh anggota populasi yaitu berjumlah 177 orang pejabat. Data penelitian diperoleh dari pendistribusian dan pengumpulan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis dengan analisis regresi berganda, uji t, dan koefisien determinasi dengan SPSS Versi 26. Hasil penelitian menunjukkan bahwa: (1) Akuntabilitas berpengaruh positif terhadap pengelolaan APBD pada SKPD Kabupaten Buleleng, (2) Transparansi berpengaruh positif terhadap pengelolaan APBD pada SKPD Kabupaten Buleleng, (3) Pengawasan berpengaruh positif terhadap pengelolaan APBD pada SKPD Kabupaten Buleleng, (4) Partisipasi publik tidak berpengaruh terhadap pengelolaan APBD pada SKPD Kabupaten Buleleng.
Co-Authors Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ari Surya Darmawan Astawa, I Gede Putu Banu Baskara, Made Gilang Karya Budiyasa, I Kadek Edy Sujana Fedani, Meya Aca Hermaswari, Diah Laksmi I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Komang Triana Utama Yasa I Made Dwita Atmaja I Made Gede Diana Putra I Made Pradana Adiputra I Nyoman Putra Yasa I Putu Julianto Indryanigraha, Putu Elvina Tiara Kadek Dwi Paramita Kasmini, Komang Lia Santi Komang Lia Santi Kasmini Luh Gede Kusuma Dewi LUH GEDE KUSUMA DEWI luh novi bamyanti Made Arie Wahyuni Made Arie Wahyuni Made Tessy Adnyani Naraswari Wira, Putu Etha Ni Gusti Ayu Putri Juliastini Ni Kadek Meila Anggraeni Ni Kadek Sri Utami Dewi Ni Ketut Poni Ulandari Ni Komang Trisnadewi Ni Luh Gede Erni Sulindawati Ni Luh Made Anggi Dwi Cahyani Ni Luh Putu Dita Silviani Ni Made Suci Ni Nyoman Ayu Desy Sekarini Nirwayadhi, Putu Istasari Novianti, Riska Nugroho, Bagus Yudianto Pradnyana, I Ketut Andika Prasetya, I Putu Gede Agung Pratama, Sopyan pratama Pratiwi, Putu Irma Putra, I Komang Apriyatama Sukarma Putu Dany Indrawan Sidhi Sekarini, Komang Sopyan pratama Pratama Swandewi, Kadek Desy Wijaya, I Nyoman Saputra Wahyu