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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Warmadewa Management and Business Journal (WMBJ) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) International Journal of Religious and Cultural Studies Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri SENTRI: Jurnal Riset Ilmiah Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) INSANTA: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat Journal of Social Service and Empowerment E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi
Putu Yudha Asteria Putri
Universitas Warmadewa
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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NIAT UNTUK MENGAMBIL SERTIFIKASI AKUNTAN DENGAN PENGUJIAN THEORY OF PLANNED BEHAVIOR DAN TEORI MOTIVASI Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria; Dewi, Cok Istri Ratna Sari
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.309 KB) | DOI: 10.23887/jia.v3i2.16639

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subektif, kontrol perilaku persepsian, pemahaman, motivasi karir, motivasi ekonomi, dan motivasi prestasi terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA. Populasi dalam penelitian ini adalah seluruh mahasiswa S1 program studi Akuntansi Universitas di Bali yang berjumlah 10.624 mahasiswa akuntansi dengan sampel sejumlah 100 mahasiswa. Teknik analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa sikap, norma subektif, pemahaman, motivasi karir, dan motivasi prestasiberpengaruh terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA. Sedangkan kontrol perilaku persepsian dan motivasi ekonomi tidak berpengaruh terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA.Kata Kunci: Theory of Planned Behavior, Teori Motivasi, Sertifikasi Akuntan ProfesionalABSTRACTThis study aims to analyze the influence of attitudes, subjective norms, perceived behavioral control, understanding, career motivation, economic motivation, and achievement motivation on students' intentions to take the ACCA, CA and CPA professional accountant certification. The population in this study were all undergraduate students of the University of Bali Accounting study program totaling 10,624 accounting students. In this study the authors narrowed the population to the number of students by 10,624 by calculating the sample size which was done using the Slovin technique, so that the sample in this study were 100 students. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, subjective norms, understanding, career motivation, and achievement motivation affect student intentions to take the ACCA, CA and CPA professional accountant certification. While perceived behavior control and economic motivation do not affect students' intention to take ACCA, CA and CPA professional accountant certification.Keywords: Theory of Planned Behavior, Motivation Theory, Professional Accountant Certification
PRAKTIK AKUNTANSI MANAJEMEN DAN FAKTOR-FAKTOR KONTIJENSINYA PADA UMKM DI RUMAH KREATIF BUMN (RKB) KABUPATEN GIANYAR Putri, Putu Yudha Asteria; Dewi, I Gusti Ayu Ratih Permata; Dewi, Cok Istri Ratna Sari
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.895 KB) | DOI: 10.23887/jia.v3i2.16635

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui sejauh mana praktik akuntansi manajemen digunakan dalam pelaksanaan Usaha Mikro, Kecil dan Menengah (UMKM) yang ada di Rumah Kreatif BUMN (RKB) Kabupaten Gianyar serta faktor-faktor kontijensinya. Terlebih lagi saat ini UMKM menjadi tulang punggung perekenomian Indonesia, yakni sebagai penyedia lapangan pekerjaan yang utama (Tambunan, 2008). Walaupun banyak hal yang menyebabkan bertahannya UMKM sebagai pelaku usaha terbesar, ada pula hal-hal yang membuat UMKM tidak dapat bertahan. Salah satunya ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik bisnis dan manajemen yang esensial. Penelitian ini menggunakan uji regresi linier berganda untuk mengetahui pengaruh faktor – faktor yang berpengaruh terhadap Praktek Akuntansi Manajemen. Penelitian ini menghasilkan kualifikasi staf akuntansi, persaingan pasar, ketidakpastian lingkungan, partisipasi pemilik dan ukuran perusahaan berpengaruh positif terhadap Praktek Akuntansi Manajemen.Kata kunci: Akuntansi Manajemen, Kualifikasi Staf Akuntansi, Persaingan Pasar, Usaha Mikro, Kecil dan Menengah (UMKM)ABSTRACTThis study aims to determine the extent to which management accounting practices are used in the implementation of Micro, Small and Medium Enterprises (UMKM) in the Gianyar Regency BUMN Creative House (RKB) and its contingent factors. Moreover, currently UMKM are the backbone of Indonesia's economy, namely as the main provider of employment (Tambunan, 2008). Although there are many things that cause the survival of MSMEs as the biggest business actors, there are also things that make UMKM unable to survive. One of them is the inability of UMKM to utilize essential business and management tools or practices. This study uses multiple linear regression tests to determine the effect of factors that influence the Management Accounting Practice. This study resulted in accounting staff qualifications, market competition, environmental uncertainty, owner participation and company size positively influencing Management Accounting Practices.Keywords: Management Accounting, Accounting Staff Qualifications, Market Competition, Micro, Small and Medium Enterprises (UMKM)
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria; Nugraha, Putu Gede Wahyu Satya
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2149.714 KB) | DOI: 10.36733/juara.v10i1.749

Abstract

This study uses a qualitative descriptive approach that aims to analyze CSR disclosures and their impact. The impact is seen from the financial and non-financial side. The financial side will be measured using profit margin, which is to compare the level of profit and sales. The non-financial side will be measured by seeing the reorder from customers and market expansion. Whereas the measurement of Corporate Social Responsibility (X) will be carried out using a checklist based on GRI G4 with economic categories, environmental categories, and social categories dimensions of labor practices and work comfort. CSR measurement is done by giving a value of 1 on the statement made by the owner or manager of MSME and giving a value of 0 on a statement that was not made by the owner or manager of MSME. After the checklist is carried out, the Corporate Social Responsibility Index (CSRi) will be calculated to determine the level of CSR implementation carried out. The research location was chosen in the Regency of Badung precisely at the UMKM artshop in the Nusa Dua area. The results of the study found that the level of implementation that has been carried out by the owner or manager of the artshop who became respondents in this study is included in the high category. CSR disclosure that has been carried out largely supports the financial side and non-financial side.
PKM UMA SARI DI DESA SIDAN KABUPATEN GIANYAR BALI Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria; Suariani, Luh
Jurnal Abdi Masyarakat Vol 4, No 2 (2021): Jurnal Abdi Masyarakat Mei 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v4i2.1779

Abstract

Coconut shells or coconut shells may not be useful for most people, but craftsmen in Sidan Village, Gianyar District, Gianyar Regency, Bali can produce various kinds of tools for Hindu religious ceremonies. Coconut shell crafts are also widely used as souvenirs for tourists who come to Bali. The community service program is carried out in the trading business and the production of ceremonial tools from coconut shell "Uma Sari" which is located in Sidan Village, Gianyar District, Gianyar Regency, Bali Province. Uma Sari is a partner owned by I Wayan Lanus as well as a coconut shell craft maker / craftsman. Mr. I Wayan Lanus started pioneering his work in 2016. He has acquired this skill from generation to generation among his extended family. The basic contribution of this program is to increase production capacity, increase online marketing, increase the quality of human resources, increase turnover and company assets.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Gede Wahyu Satya Nugraha
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): 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.v10i1.749

Abstract

This study uses a qualitative descriptive approach that aims to analyze CSR disclosures and their impact. The impact is seen from the financial and non-financial side. The financial side will be measured using profit margin, which is to compare the level of profit and sales. The non-financial side will be measured by seeing the reorder from customers and market expansion. Whereas the measurement of Corporate Social Responsibility (X) will be carried out using a checklist based on GRI G4 with economic categories, environmental categories, and social categories dimensions of labor practices and work comfort. CSR measurement is done by giving a value of 1 on the statement made by the owner or manager of MSME and giving a value of 0 on a statement that was not made by the owner or manager of MSME. After the checklist is carried out, the Corporate Social Responsibility Index (CSRi) will be calculated to determine the level of CSR implementation carried out. The research location was chosen in the Regency of Badung precisely at the UMKM artshop in the Nusa Dua area. The results of the study found that the level of implementation that has been carried out by the owner or manager of the artshop who became respondents in this study is included in the high category. CSR disclosure that has been carried out largely supports the financial side and non-financial side.
Tat Twam Asi and Derrida’s Differance for a Greener Accounting Putu Yudha Asteria Putri
International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.04.05

Abstract

This article aims to present a cultural accounting research methodology that is local as well as religious to construct a greener accounting. Construction methodology employed was substantive interrelationships between Jacques Derrida's thought of “differance” and an alternative path called Tat Twam Asi as the teachings of chastity without limits. The meaning contained in the teachings of Tat Twam Asi is "he is you, I am you, and all beings are the same". The result proves thatpresently accounting has been formed from the social, cultural, political, economic, ideological dimensions, and there is no room for God. Green accounting serves only as an economic reality. Through this extended methodology of Derrida and Tat Twam Asi, a greener accounting can be reconstructed.
PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.613 KB)

Abstract

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness.
PENGARUH KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN BERPENGARUH PADA REAKSI PASARPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017 I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.602 KB)

Abstract

This study aims to determine the effect of profitability and firm size on the timeliness of financial reporting, and to determine the effect of financial reporting inaccuracies on market reactions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017. By using purposive sampling in the selection of samples, obtained as many as 40 listed companies which until April 1, 2013 have not submitted audited financial statements that expire on December 31, 2016-2017. The data analysis technique used in this study is multiple regression analysis. The results of this study prove that the profitability and size of the company influences the inaccuracy of financial reporting, while the imprecision of financial reporting does not affect the market reaction of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017.
KEMAMPUAN PERGANTIAN AUDITOR DAN PRIOR OPINION MEMODERASI PENGARUH POTENSI FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN Putu Yudha Asteria Putri; Ida Bagus Putra Astika; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.09.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.43 KB) | DOI: 10.24843/EEB.2017.v06.i09.p03

Abstract

This study aimed to get empirical evidence the auditor's ability to change and prior opinion in moderating influence on the potential financial distress Award going concern opinion. There’s a going concern opinion because the company indicated no longer able to carry out its life. The results of previous studies get inconsistent results in terms of the potential influence on the provision of financial distress going concern opinion. The existence of a contingency approach can be completed in this study, where the variables change of auditor and prior opinion allegedly moderating influence on the potential financial distress Award going concern opinion. This study uses secondary data. Manufacturing companies listed in Indonesia Stock Exchange period 2009-2015 the population in this study by the amount total of the samples are 77 samples were selected by purposive sampling.
Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure I Gusti Ayu Ratih Permata DEWI; Putu Yudha Asteria PUTRI
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i2.23

Abstract

This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit.
Co-Authors Agung Kepakisan Mandala, I Gusti Ngurah Anak Agung Istri Pradnyarani Dewi Cahyono, Irfan Carlos W, I Gede Nyoman Claudia Wanda Melati Korompis Cok Istri Ratna Sari Dewi Dewi, Anak Agung Istri Pradnyarani Dewi, I Gusti Ayu Ratih Permta DEWI, Ni Kadek Sintiya Purnama Diana, Ketut Dwi Mahadipta, Ngurah Gede Emilika Budi Lestari, Ni Putu I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Ayu Kristiantari I Gde Agung Wira Pertama I Gede Nyoman Carlos W Mada I Gede Nyoman Carlos W. Mada I Gede Nyoman Carlos W. Mada I Gede Nyoman Carlos Wiswanatha Mada I Gusti Ayu Ratih Permata Dewi Ida Ayu Agung Idawati Ida Bagus Putra Astika Komang Adi Kurniawan Saputra Korompis, Claudia Wanda Melati Luh Suariani Luh Suariani, Luh Mada, I Gede Nyoman Carlos W. Made Gede Wirakusuma Made Yenni Latrini Mahadipta, Ngurah Gede Dwi MANDALA, I Gusti Ngurah Agung Kepakisan Ni Made Emmi Nutrisia Dewi, Ni Made Ni Made Intan Priliandani, Ni Made Intan Ni Made Suindari Ni Putu Emilika Budi Lestari Nugraha, Putu Gede Wahyu Satya PARAMITA, Ni Kadek Ayu Pradnya Pradnya Paramita, Ni Kadek Ayu Pranajaya, I Kadek Prasiani, Ni Komang Putra, I Wayan Gde Yogiswara Darma Putu Ayu Sita Laksmi Putu Ayu Sriasih Wesna Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Santini, Ni Made Sintia Dewi, Ni Kadek Tarisa Suindari, Ni Made Surya, Luh Putu Lusi Setyandarini Vidyantari, Putu Kemala WIBAWA, Ida Bagus Surya WICAKSANA, Gede Dharma Arya Wika Artawan, I Kadek WIRATAMA, Dhanendra Yogantari, Made Vairagya