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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi E-JURNAL AKUNTANSI J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
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REAKSI PASAR DI SEKITAR PERISTIWA PENGUMUMAN ESOP DAN PENGARUHNYA TERHADAP ABNORMAL RETURN I.A Ika Vedanti Pratiwi I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 2 No 2 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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ABSTRAK ESOP adalah suatu program penawaran opsi saham kepada karyawan di suatu perusahaan. Informasi mengenai pengumuman ESOP merupakan sinyal adanya berita baik (good news) bagi investor, sehingga mendorongnya memberikan reaksi dengan adanya abnormal return. Penelitian ini bertujuan untuk mengetahui reaksi pasar di sekitar peristiwa pengumuman ESOP dan melihat pengaruh dari pengumuman nilai opsi saham dalam ESOP terhadap abnormal return. Penelitian ini menggunakan metode purposive sampling dan data sekunder berupa laporan keuangan dari 32 perusahaan yang terpilih sebagai sampel penelitian. Teknik analisis data menggunakan metode event study dan analisis regresi sederhana (uji t) yang didahului dengan uji asumsi klasik. Hasil pengujian hipotesis pertama secara statistik menunjukkan bahwa terdapat reaksi pasar positif di sekitar peristiwa pengumuman ESOP. Pengujian hipotesis kedua menunjukkan bahwa pengumuman nilai opsi saham dalam ESOP berpengaruh positif terhadap abnormal return di Bursa Efek Indonesia. Kata Kunci: ESOP, Reaksi Pasar, Nilai Opsi Saham, Abnormal Return  
REAKSI PASAR TERHADAP PUBLIKASI ANNUAL REPORT AWARD Kadek Citra Kemala; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 11 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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This research was conducted to examine the market reaction to the publication of the Annual Report Award (ARA). Market reaction can be seen from the difference in abnormal returns before and after the publication. This research was conducted at the company who won the award in ARA 2012, samples used in this study were 11 companies. Data research using secondary data, the data is the closing stock price of each company during the event window, with the 5 day before, during and 5 days after publication. Expected return calculated using the market adjusted model and hypotheses were tested using paired sample t-test. Test results showed that the publication of the Annual Report Award (ARA) in 2012 was not responded by the market with no significant abnormal returns before and after publication. This suggests that the publication of ARA 2012 does not have the information content that able to change the investors' decision to invest.
MANAJEMEN LABA SEBELUM DAN SESUDAH PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) I Gede Pandita Erawan, I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 3 No 1 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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ABSTRAK Penelitian ini bertujuan untuk mengetahui ada tidaknya praktik manajemen laba yang dipicu oleh event pergantian Chief Executive Officer (CEO). Sampel yang digunakan adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang melakukan pergantian CEO sepanjang tahun 2000-2009. Terjadinya praktik manajemen laba diukur menggunakan akrual diskresioner berdasarkan Modified Jones Model dan diuji menggunakan Independent Sample t-Test. Hasil penelitian menunjukkan bahwa pada periode akhir  masa jabatannya, CEO lama melakukan manajemen laba yang menaikkan laba. Sementara itu, pola manajemen laba yang berbeda ditemukan pada periode awal masa jabatan CEO baru. CEO yang baru menjabat melakukan manajemen laba dengan menggunakan akrual diskresioner untuk menurunkan laba. Kata kunci: manajemen laba, akrual diskresioner, CEO lama, CEO baru
REAKSI PASAR ATAS PENGUMUMAN PEMECAHAN SAHAM PADA PERUSAHAAN LQ45 DAN NONLQ45 Komang Ayu Seniari Utami I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 2 No 3 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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ABSTRAK Stock split merupakan salah satu bentuk corporate action yang dilakukan oleh perusahaan untuk meningkatkan likuiditas saham. Menariknya, perusahaan LQ45 yang dikenal memiliki tingkat likuiditas tinggi di Bursa Efek Indonesia masih ada yang melakukan stock split. Sehingga penelitian ini bermaksud  untuk mengetahui reaksi pasar terhadap perusahaan LQ45 dan nonLQ45 yang melakukan stock split dengan melihat ada tidaknya perbedaan abnormal return pada periode amatan. Metode penentuan sampel yang bersifat purposive sampling menemukan 8 perusahaan LQ45 dan 32 perusahaan nonLQ45 yang terdaftar pada Bursa Efek Indonesia. Teknik analisis data menggunakan paired sample t-test untuk menguji dua hipotesis. Hasil pengujian hipotesis pertama secara statistik menunjukkan bahwa tidak terdapat perbedaan abnormal return yang terjadi pada perusahaan LQ45 selama periode amatan. Pengujian hipotesis kedua menunjukkan bahwa tidak terdapat perbedaan abnormal return yang terjadi pada perusahaan nonLQ45 selama periode amatan. Kata Kunci: Stock Split, Reaksi Pasar, Abnormal Return
MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Putu Ari Ratnadewi; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 14 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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This study was conducted to determine the effect of CSR disclosure on firm value and to determine the effect of Corporate Governance (CG) mechanism on the relationship between CSR and firm value. Purposive sampling is used to determine the number of samples in this study, resulting in 39 firms that met the criteria as the study sample. Secondary data as the source of the data used in this study of the annual reports of listed companies in Indonesia Stock Exchange for 2010-2012 and score CGPI obtained from SWA magazine. Data analysis was performed by descriptive analysis and Moderated Regression Analysis. The analysis showed that the first, CSR has a positive and significant effect on firm value. Second, the mechanism of CG has significant negative effect on the relationship between CSR disclosure and firm value.
PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP MANAJEMEN LABA DI INDONESIA Ida Bagus Wira Sanjaya; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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The purpose of this study was to determine the difference between the earnings management practices before and after adopting IFRS on the type of manufacturing companies, and to determine the difference between the earnings management of manufacturing companies classified as large and small. The data used in this research is secondary data obtained from the annual reports of the companies listed at Indonesia Stock Exchange in 2010-2013 which is accessed directly via the website www.idx.co.id. The population is manufacturing companies listed in Indonesia Stock Exchange in 2010-2013. The sample selection using purposive sampling method and obtained a sample of 62 companies. This research is a comparative research were performed by using test Willcoxon. From the test results showed that there are differences in earnings management practices significantly between before and after adopting IFRS as well as the difference between the earnings management manufacturing companies classified as large and small.
KARAKTERISTIK PERUSAHAAN DI BURSA EFEK INDONESIA, REPUTASI KANTOR AKUNTAN PUBLIK DAN KETEPATWAKTUAN PELAPORAN KEUANGAN Ni Putu Desy Darmiari; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 9 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Financial information must have relevance and reliability to be used as basis for decision making. Timeliness regard with aspects of relevance. This study examines the effect company characteristics that use variables of industry type, company size, profitability, complexity of operations, and company age, and audit firm reputation the timeliness of financial reporting at Indonesian Stock Exchange in 2012. Purposive sampling was done to sampling method and aquired 323 companies. The analysis using multiple linear regression. The analysis finds the industry type, company size, profitability, company age and audit firm reputation affects timeliness of financial reporting, while complexity of operation has no effect timeliness of financial reporting.
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey Rini Oktavia; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.822

Abstract

This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. Public interest statement Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. Article History Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023
Analisis Penerapan Transparansi Dan Akuntabilitas Dalam Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Pada Desa X Kabupaten Bogor Nurmalasari; Ulupui, I Gusti Ketut Agung; Michael Musyaffi, Ayatulloh
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.02

Abstract

This study aims to analyze the implementation of transparency and accountability in village financial management based on the Minister of Home Affairs Regulation No. 20/2018 in Village X, Bogor Regency. This research uses a type of qualitative research with a field case study approach that uses primary data sources obtained from interviews with village officials and villagers, as well as secondary data obtained by collecting documentation and documents in X Village. The results of this study conclude that transparency and accountability in Village X are largely in accordance with the indicators of the Minister of Home Affairs Regulation Number 20 of 2018, but there are still some that are not in accordance with indicators such as accountability indicators in the planning stage and implementation stage. As well as on the transparency indicator, namely Village X does not yet have a website or good information media to convey information disclosure in village financial management
Co-Authors AAGP WIDANAPUTRA ACHMAD FAUZI Achmad Fauzi Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alfi Syahr, Zulfia Hanum Alfi Syahr, Zulfia Hanum Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Dony Oktariswan Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Hafifah Nasution Hamidah . Harya Kuncara Harya Kuncara Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Ika Tri Wahyuningsih Indah Muliasari Indah Muliasari Indira Julianty Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherdi Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Viulina, Audira Eri Wahono, Puji Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam