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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
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Influence of Accounting Bookkeeping, Cash Management, and Working Capital on the Performance of Grape MSMEs in Pejarakan Village, Gerokgak District Sekarini, Komang; Dewi, Nyoman Ayu Wulan Trisna
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1622

Abstract

This study aims to analyze the influence of accounting records, cash management, and working capital on the performance of grape SMEs in Pejarakan Village, Gerokgak District. This research is based on the important role of grape SMEs as a local economic sector facing challenges in financial management and capital optimization. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to wine SME actors. The population in this study is all wine SMEs in Pejarakan Village, totaling 50 units, which were also used as research samples using a saturated sampling technique (census), so that the research results cover all wine business actors in the area. Data analysis was conducted using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study indicate that accounting records have a positive and significant effect on SME performance. Cash management was also found to have a positive and significant effect. Similarly, business capital has a positive and significant effect on performance.
PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN DAN PENGADAAN BARANG JASA TERHADAP PENYERAPAN ANGGARAN BELANJA PADA OPD KABUPATEN BULELENG Nirwayadhi, Putu Istasari; Dewi, Nyoman Ayu Wulan Trisna
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i2.100846

Abstract

Penelitian ini bertujuan untuk mengkaji sejauh mana perencanaan anggaran, pelaksanaan anggaran, dan pengadaan barang/jasa berpengaruh terhadap penyerapan anggaran pada Organisasi Perangkat Daerah (OPD) di Kabupaten Buleleng. Dengan pendekatan kuantitatif, data dikumpulkan melalui penyebaran kuesioner kepada 81 responden dari 27 OPD menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa perencanaan anggaran dan pengadaan barang/jasa berpengaruh positif dan signifikan terhadap penyerapan anggaran, yang mengindikasikan bahwa perencanaan yang baik dan proses pengadaan yang efisien dapat meningkatkan realisasi belanja. Sebaliknya, pelaksanaan anggaran tidak memberikan pengaruh yang signifikan, kemungkinan disebabkan oleh kendala administratif atau teknis. Temuan ini menegaskan pentingnya integrasi antara perencanaan, pengadaan, dan pengawasan dalam pelaksanaan anggaran untuk mencapai pengelolaan anggaran yang lebih efektif. Secara teoritis dan praktis, penelitian ini juga memperkuat penerapan teori keagenan dalam pengelolaan keuangan daerah serta diharapkan dapat menjadi dasar penyusunan kebijakan teknis dan strategis guna meningkatkan efektivitas penyerapan anggaran di lingkungan OPD Kabupaten Buleleng.
Analisis Penerapan Sistem Gustodian terhadap Kualitas Sistem Pengendalian Internal di New Sunari Lovina Beach Resort. Fedani, Meya Aca; Dewi, Nyoman Ayu Wulan Trisna; I Made Dwita Atmaja
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97734

Abstract

This research is motivated by the need for hotels to improve the effectiveness and efficiency of financial management through information technology. The purpose of the study is to analyze the implementation of the Gustodian System on the quality of the internal control system at New Sunari Lovina Beach Resort. The approach used is qualitative with interview, observation, and documentation methods in five divisions: accounting, front office, housekeeping, food & beverages service, and Arishta SPA. The results of the study indicate that the Gustodian System improves transparency, accountability, and trust between divisions. This system also provides accurate data for competitive analysis, shortens operational time, and minimizes the risk of human error. In terms of monitoring and auditing, the system facilitates transaction tracking and supports internal audits. Real-time access to information also helps faster and data-based decision making. This research provides a practical contribution to hotel management and the hospitality industry.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM AKUNTANSI KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR Indryanigraha, Putu Elvina Tiara; Dewi, Nyoman Ayu Wulan Trisna
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99241

Abstract

This study aims to examine the influence of Good governance implementation, Regional Financial Accounting System, and Internal Control System on the Quality of Financial Statements in Regional Work Units (SKPD) of Denpasar City. The research is grounded in the importance of transparency and accountability in regional financial management to produce high-quality financial statements. This quantitative research employed primary data collected through questionnaires distributed to the Heads and staff of the Finance Subdivision in SKPDs in Denpasar City. The data were analyzed using multiple linear regression with the help of SPSS software. The results show that, partially, the implementation of Good governance, the Regional Financial Accounting System, and the Internal Control System have a positive and significant effect on the Quality of Financial Statements. These findings suggest that strengthening the application of governance principles, establishing a reliable accounting system, and implementing effective internal controls can enhance the quality of financial reporting in local government institutions. This study implies that policymakers should continuously improve governance practices, accounting procedures, and internal supervision to support public financial accountability.
PENGARUH RASIO AKTIVITAS, EFISIENSI OPERASIONAL, DAN TINGKAT SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Ni Ketut Poni Ulandari; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100780

Abstract

This study aimed to thoroughly examine the influence of activity ratio (TATO), operational efficiency (BOPO), and solvency level (DER) on the profitability (ROA) of property sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The research employed a quantitative method with a sample of 26 companies selected through purposive sampling out of a total of 94 listed companies. Data were obtained from published annual financial reports and analysed using multiple regression techniques to assess the impact of each variable. The results indicate that the activity ratio (TATO) and the solvency level (DER) have a positive and significant effect on profitability, whereas operational efficiency (BOPO) does not show a significant influence. These findings reinforce the importance of effective asset and debt management to improve efficiency and the sustainability of financial performance in property companies, especially in challenging market conditions. The results of this study are expected to provide empirical evidence that can serve as a foundation for future research related to the influence of solvency on the profitability of companies in the property sector, thereby enriching the literature and expanding the understanding of financial factors that impact profitability.
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN DAN PEMADANAN NIK SEBAGAI NPWP TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SINGARAJA Hermaswari, Diah Laksmi; Astawa, I Gede Putu Banu; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100781

Abstract

              This study aims to analyze the influence of Taxpayer Awareness, Tax Socialization and Matching NIK as NPWP on Individual Taxpayer Compliance at the Singaraja Pratama Tax Service Office. This type of research uses a quantitative approach with a survey method through a questionnaire with 100 respondents. Data analysis was carried out using multiple linear regression with SPSS 26. The results of this study indicate that (1) taxpayer awareness has a positive effect on individual taxpayer compliance, (2) tax socialization has a positive effect on individual taxpayer compliance and (3) matching NIK as NPWP has a positive effect on individual taxpayer compliance.      
Determinants Of Financial Performance Of Local Governments In Bali Province: The Role Of Financial And Human Capital Aspects Dewi, Nyoman Ayu Wulan Trisna; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104010

Abstract

This research aims to examine the influence of financial factors sourced from internal (Local Revenue) and external (Intergovernmental Revenue) as well as the aspect of human resources in the form of value-added human capital on the financial performance of the local government in Bali Province. This study uses a quantitative research method with a correlational research approach. The population in this study is the financial reports of the Provincial Government of Bali. This research uses secondary data from the Regional Government Budget (APBD) of the District/City Governments in Bali Province from 2019-2023 obtained from dpjk.kemenkeu.go.id. This study employs a multiple linear regression analysis approach. The research results show that financial factors sourced from internal (Local Revenue) and external (intergovernmental revenue) as well as the aspect of human resources in the form of value-added human capital have a significant impact on the financial performance of local government. This research is limited to examining only the financial and human capital aspects. The findings of this research are expected to provide policy recommendations for local governments in optimizing regional financial management. Examining financial factors sourced from internal and external sources as well as human capital factors.
Integrasi Nilai Tri Kaya Parisudha dan Karma Phala sebagai Moderasi Pengaruh Komitmen Profesional dan Pengalaman terhadap Perilaku Etis Auditor Wiguna, I Gd Nandra Hary; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104043

Abstract

This study aims to examine the effect of professional commitment and auditor experience on auditors’ ethical behavior, with Tri Kaya Parisudha and Karma Phala serving as moderating variables. The research is motivated by the importance of ethical values and spirituality in the auditing profession, particularly in Bali, where strong local wisdom plays a central role in societal and professional life. A quantitative research approach was employed, using a survey method with questionnaires distributed to 85 auditors working at Public Accounting Firms in Bali Province. Data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method with the SmartPLS software. The findings reveal that professional commitment and auditor experience have a positive and significant influence on auditors’ ethical behavior. This indicates that auditors with high professional commitment and sufficient experience tend to exhibit more ethical conduct in performing their duties. However, the results also show that Tri Kaya Parisudha and Karma Phala do not have a significant moderating effect on the relationships between professional commitment or experience and ethical behavior. These findings suggest that although local cultural values possess strong philosophical meanings, their application in the professional context requires more contextual and practical approaches. This study contributes to the literature on auditors’ ethical behavior by integrating professional factors with local cultural wisdom. The practical implications emphasize the need to strengthen professional commitment, enhance auditor experience, and develop strategies to internalize local cultural values into professional ethics education and training.
Analisis Flypaper Effect dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak Dewi, Nyoman Ayu Wulan Trisna; Dewi, Luh Gede Kusuma; Wiguna, I Gd Nandra Hary
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.7870

Abstract

This study aims to analyze the flypaper effect phenomenon in Bali Province and its implications for regional fiscal independence. Furthermore, this research also examines the role of local tax efforts in the relationship between the flypaper effect and the regional fiscal independence of the regional government of Bali Province. It is hoped that the results of this research will provide implementation for regional governments in formulating policies that support the realization of fiscal decentralization in regional governments so that they are able to achieve regional financial independence and the effectiveness of PAD as a form of regional government fiscal performance. This research uses secondary data from the APBD of Regency/City Regional Governments throughout Bali Province from 2019–2022, obtained from dpjk.kemenkeu.go.id and bps.go.id. This research uses a multiple regression analysis approach and moderated regression (MRA). The results of this research indicate that the flypaper effect phenomenon occurs in the regional government of Bali province. The flypaper effect phenomenon has been proven to have a negative influence on regional fiscal independence; however, tax efforts are a homologizer moderator of the relationship between the flypaper effect and fiscal independence.
Investment Intentions Among Students in Bali Province Dewi, Luh Gede Kusuma; Wahyuni, Made Arie; Dewi, Nyoman Ayu Wulan Trisna
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1483

Abstract

During the Covid-19 pandemic, social media was filled with cryptocurrency investment, however the results of research in 2022 showed that only 17% of respondents were interested in investing in cryptocurrency. Therefore, this research was carried out again to determine the investment intentions of students in Bali Province. The results of this research found that currently, students have invested in savings, deposits, shares, gold, mutual funds and other types of investment. The conclusions that can be drawn are: students fully understand Access information about investments. Investment concepts. types of investment. Benefits from investment. ways to invest. investment instruments. However, there are still students who do not understand the basic knowledge of managing finances. the importance of financial planning in investment decisions. Investment for low income. Therefore, there is a need for further socialization regarding investment through formal channels such as schools or lectures and also non-formal channels such as social media.
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