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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Synergy and Society Service Journal Research of Accounting Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business SENEMA

Gde Herry Sugiarto Asana

Universitas Triatma Mulya

Author-ID : 234607

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI STIE TRIATMA MULYA Sonya Ariska Wijaya; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Accounting education held in universities is intended to educate students to have competence as a professional accountant. To be able to produce qualified graduates, the tertiary institution must continue to improve the quality of its education system. The problem raised in this study is whether emotional intelligence (X1) affects the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya, whether intellectual intelligence (X2) influences the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya , whether spiritual intelligence (X3) affects the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya, what is the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of accounting understanding of accounting study program students at STIE Triatma Mulya. The population in this study amounted to 146 people. This study uses the population as a sample. The data analysis technique used in this study is the instrument test, classic assumption test, F test, t test, multiple linear regression analysis, and coefficient of determination analysis. The results showed that the variables of emotional intelligence, intellectual intelligence, and spiritual intelligence partially influence the level of understanding of accounting variables.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, level of understanding of accounting.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN GIANYAR I Wayan Juniartha; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of human resource competence and the application of regional financial accounting systems to the quality of financial statements in the Gianyar Regency, both partially and simultaneously, the number of employees used as samples in this study amounted to 45 people, the data used in this study are Primary data distributed through questionnaires. The results showed that partially or simultaneously human resource competency (X1) and the application of the regional financial accounting system (X2) had a positive effect on the quality of regional financial reports. The magnitude of the influence of human resource competence and the application of the regional financial accounting system by 54.4% while the remaining 45.6% is explained by other variables outside this research model.

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILD CONSTRUCTION YANG TERDAFTAR DI BEI PERIODE 2016-2018 Ni Made Suma Sari; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Financial ratio analysis is one way to calculate financial distress. Financial distress is the result of financial losses experienced by companies, which occurred before bankruptcy or liquidation. Financial distress as dependent variable measured by interest coverage ratio. This is a quantitative research. The data used is secondary data obtained from the Indonesian Stock Exchange in 2016-2018. The population of this research is 88 companies from property, real estate, and build construction listed on Indonesian Stock Exchange in 2016-2018. Based on purposive sampling method, acquired 44 companies that the research sample which increased over 3 years so the total sample in this research was 132 samples. Data analysis technique used is multiple linear regression method. The results of this research are (1) current ratio, return on assets, and total assets turnover have a negative and significant towards financial distress due to the significant of the three independent variables are < α (0.05), while debt to equity ratio has a positive and significant effect on financial distress with significant 0.020 < α (0.05). The analysis shows the regression model Y = 0.592 - 0.334 (X1) + 0.320 (X2) - 0.225 (X3) - 0.031 (X4). The independent variable consisting of current ratio, debt to equity ratio, return on assets, and total asset turnover can explain the financial distress of 32.2%, and the remaining 67.8% is explained by the variables presented in this research.

PENGARUH KUALITAS AUDIT, KEPEMILIKAN PUBLIK, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018 Gusti Ayu Novy Sumardeni; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Tax aggressiveness is a specific activity, including transactions that aim to reduce corporate tax obligations. The purpose of this study is to obtain empirical evidence about the effect of audit quality, public ownership, and corporate social responsibility on tax aggressiveness measured using cash effective tax rates. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Determination of the sample using non-probability sampling method with purposive sampling technique and obtained 34 manufacturing companies. The analysis technique used is multiple linear analysis. Based on the results of the analysis concluded that audit quality has a negative effect on tax aggressiveness, public ownership has a negative effect on tax aggressiveness, and corporate social responsibility has a negative effect on tax aggressiveness.

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia I Gede Tarsan Subali; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of audit quality, audit committee, leverage, and firm size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data. Data is collected from the Indonesia Stock Exchange and the annual financial reports from 2017-2019. The data collection method used was purposive sampling method with a total sample of 60 companies. Data analysis techniques used are multiple linear regression. Based on the results of the study, it is concluded that audit quality has a negative and significant effect on earnings management, the audit committee has a negative and significant effect on earnings management, leverage has a positive and significant effect on earnings management, firm size has a positive and significant effect on earnings management

PENGARUH TINGKAT KECERDASAN DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Elizabeth Ni Putu Novitasari; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The level of intelligence and good learning behavior is very important to the level of understanding of accounting. This study aims to examine the effect of the level of intelligence and learning behavior on the level of accounting understanding of students in the accounting study program at Triatma Mulya University. This study uses primary data, where data collection is carried out using questionnaires distributed by researchers to respondents who have predetermined criteria. The sample was carried out by purposive sampling method. The number of respondents used in this study were 41 people. The research method used is quantitative research and for data analysis using multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this study state that the level of intelligence and learning behavior has a positive effect on the level of accounting understanding.

PENGARUH FEE AUDIT, TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Komang Riskayani; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.70

This study aims to determine the effect of audit fee, time budget pressure, due professional care and auditor integrity on audit quality. This research was conducted at a Public Accounting Firm in Bali registered with the Indonesian Institute of Public Accountants as of January 2021 with a total of 17 Public Accounting Firms. The sampling technique of this study used the porpusive sampling method, so that the research sample used was 70 auditors. The data analysis technique used in the research is descriptive statistic, data quality test, classical assumption test and multiple linear regression analysis with the help os SPSS 25 software for windows. The result of the research on audit fee, time budget pressure, due professional care and auditor integrity have a positive and significant effect on audit quality. The test results of the coefficient of determination (Adjust R Square) of 0,054 which means that 54% of the variables audit fee, time budget pressure, due professional care, and auditor integrity and the remaining 46% are explained by other factors not included in this research model

PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, UKURAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI Ni Komang Tri Ismayanti; Gde Herry Sugiarto Asana; Tiara Kusuma Dewiv
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.84

Riset ini bertujuan buat menginvestigasi akibat likuiditas, profitabilitas, solvabilitas, dimensi industri, serta usia industri terhadap sela waktu pelaporan audit pada industri manufaktur yang terdaftar di Bursa Dampak Indonesia pada periode 2019- 2021. Populasi riset terdiri dari 219 industri, serta ilustrasi riset terdiri dari 162 industri yang diseleksi memakai tata cara purposive sampling. Informasi dikumpulkan lewat dokumentasi serta dianalisis memakai informasi keuangan yang tercatat dalam laporan keuangan industri manufaktur yang terdaftar di BEI pada tahun 2019- 2021. Pengujian dicoba memakai analisis regresi linear berganda. Hasil riset menampilkan kalau likuiditas, solvabilitas, dimensi industri, serta usia industri mempunyai pengaruh positif dan sela waktu pelaporan audit, sebaliknya profitabilitas mempunyai pengaruh negatif dan sela waktu pelaporan audit pada industri manufaktur yang terdaftar di Bursa Dampak Indonesia pada periode tahun 2019- 2021.

PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2019-2021 Kadek Chindi Febriana Arista; Gde Herry Sugiarto Asana; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.103

Manajemen laba dapat digambarkan sebagai salah satu tindakan yang dilakukanoleh manajemen perusahaan untuk memperoleh laba sehingga, mendapatkan informasimengenai keuntungan secara ekonomis yang tidak pernah dialami perusahaan dalamjangka panjang bahkan merugikan perusahaan. Manajemen laba terjadi karena adanyakonflik antara agen sebagai manajer dan pemilik sebagai principle. Dapat diasumsikanbahwa dimungkinkan manajer akan berprilaku oportunistik demi kepentingan pribadidengan melakukan praktik manajemen laba. Manajemen laba dilakukan dengan carameratakan, menaikan, dan menurunkan laba, sehingga laporan keuangan yangsemestinya membantu penggunanya tetapi justru memberikan informasi yang tidaktepat bagi penggunanya. Hal ini mengakibatkan laporan keuangan tidak dapatdiandalkan, karena informasi yang terkandung didalamnya tidak menampilkaninformasi yang seharusnya. Tujuan penelitian ini untuk menguji dan memperoleh buktiempiris pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan TerhadapManajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa EfekIndonesia. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia Tahun 2019-2021. Penelitian ini menggunakan datasekunder. Data dikumpulkan dari Bursa Efek Indonesia dan laporan keuangan tahunan2019-2021. Sampel yang digunakan sebanyak 118 perusahaan melalui metodepurposive sampling. Metode analisis yang digunakan adalah analisis regresi linierberganda. Berdasarkan hasil penelitian disimpulkan bahwa leverage berpengaruhpositif terhadap manajemen laba, profitabilitas berpengaruh positif terhadapmanajemen laba, ukuran perusahaan berpengaruh positif terhadap manajemen laba.

BELANJA MODAL DITINJAU DARI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI BALI TAHUN 2016-2020 Ni Putu Vira Cintya Dewi; Tiara Kusuma Dewi; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.104

Local governments utilize their capital expenditure budgets to construct facilities and infrastructure for the development of their respective regions. The distribution of capital expenditure is influenced by various factors, including local original revenue and balancing funds. The objective of this research is to examine the impact of local original income and balancing funds on capital expenditure in the regencies and cities of Bali. The data for this study was collected through the documentation method, gathering, processing, and recording data from secondary sources relevant to the research. The study population comprises the Regency and City Governments of Bali, which consist of eight districts. The results indicate that the profit sharing fund has a positive effect on capital expenditure. It is recommended that local governments in Bali focus on further developing potential sources of regional income to enhance their Regional Original Revenue (PAD). This can be achieved through the intensification of tax collection and the formulation of regional regulations that support economic activities within the regions. The allocation of balancing funds such as General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Special Allocation Fund (DBH) should prioritize areas that directly impact public interests, such as infrastructure and facilities that stimulate economic growth. It is important to avoid diverting the balancing fund and PAD for non-beneficial expenditure allocations. Capital expenditure should be carried out with the aim of providing optimal public services and generating income for the region..

Co-Authors Adi , I Ketut Yudana Adi, I Ketut Yudana Agustini, Ni Putu Widya Amritha, Putu Mika Ariasih, Dwik Dewi, Ni Nyoman Sri Rahayu Trisna Dwitrayani, Made Christin Elizabeth Ni Putu Novitasari Fransisca Putri Isabela Gusti Ayu Made Karmila Gusti Ayu Novy Sumardeni I Gede Tarsan Subali I Ketut Yudana Adi I Ketut Yudana Adi I Wayan Juniartha I Wayan Suartana Ida Ayu Gede Ari Suartini Kadek Chindi Febriana Arista Ketut Hery Sony Pratama Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Krishna Yogantara Komang Krishna Yogantara Komang Meliawati Kristina Putri, Ni Kadek Kukuh Rian Setiawan Kukuh Rian Setiawan Laksminingsih, Luh Gede Made Laras Oktaviani Luh Gede Made Laksminingsih Made Christin Dwitrayani Made Christin Dwitrayani Made Hedy Wartana Made Theo Lamunas Made Yudi Darmita Minna, Felix Pernando Mulyawan, Ida Bagus Ade Putra Ni Kadek Bagiani Ni Kadek Liang Nanda Lestari Ni Ketut Rasmini Ni Komang Riskayani Ni Komang Tri Ismayanti Ni Luh Gde Novitasari Ni Made Christine Dwiyanti Ni Made Suma Sari Ni Putu Indah Wardani Ni Putu Selin Viantari Ni Putu Vira Cintya Dewi Noviyanti, Dayu Komang Pratama, Ketut Hery Sony Pusparini, Helena Gusti Ayu Putu Putra, Gede Agus Wina Sari, Ni Putu Sukma Artadhi Sarita Vania Clarissa Setiana, I Made Riawan Sonya Ariska Wijaya Sukmaningsih , Kadek Tabita, I Dewa Ayu Tita Permana Tiara Kusuma Dewi Tiara Kusuma Dewi Tiara Kusuma Dewi Tiara Kusuma Dewiv Wahyuni, Ni Luh Eka

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