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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 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 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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MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Gde Herry Sugiarto Asana
Jurnal Ilmiah Akuntansi Vol 2 No 2: Desember 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i2.15636

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision

PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR Gde Herry Sugiarto Asana; Komang Krishna Yogantara
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i1.25

Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.

PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi Empiris Pada SKPD Kabupaten Klungkung Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Journal of Applied Management and Accounting Science Vol. 3 No. 1 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i1.50

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.

REALISASI PENERIMAAN PAJAK RESTORAN DITINJAU DARI ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN DI KABUPATEN BADUNG Gde Herry Sugiarto Asana; Ni Made Christine Dwiyanti; Ni Kadek Liang Nanda Lestari
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.58

The purpose of this study was to determine the potential and effectiveness of restaurant tax collection in Badung Regency. The number of samples from each district was calculated using the Slovin formula. Data collection was carried out through surveys, non-participant observation. The analysis technique used is descriptive quantitative. Based on the results of the analysis, it is known that the potential for restaurant tax in Badung Regency in 2019 is quite large and there is still potential that must be explored optimally. The effectiveness of restaurant tax collection in Badung Regency in 2019 is 93 percent with effective criteria. The results of this study contribute to the realization of restaurant tax revenue.

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.

Co-Authors Adi , I Ketut Yudana Adi, I Ketut Yudana Agustini, Ni Putu Widya Amritha, Putu Mika Ariasih, Dwik Clarissa , Sarita Vania Clarissa, Sarita Vania 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 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 Pratama, Ketut Hery Sony Pusparini, Helena Gusti Ayu Putu Putra, Gede Agus Wina Sari, Ni Putu Sukma Artadhi Sarita Vania Clarissa 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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