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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Media Komunikasi FPIPS Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi dan Keuangan at-tamkin: Jurnal Pengabdian kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer Jurnal Samudra Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) International Journal on Social Science, Economics and Art Jurnal Ekonomi Sinnun Maxillofacial Journal Journal of Tourism and Interdiciplinary Studies Studi Akuntansi, Keuangan, dan Manajemen Balance : Jurnal Akuntansi dan Manajemen Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Seminar Nasional Aplikasi Iptek (SINAPTEK) JAMAS: Jurnal Abdi Masyarakat Journal of Innovative and Creativity JER IECON: International Economics and Business Conference SENEMA

Ni Nyoman Ayu Suryandari

Universitas Mahasaraswati Denpasar

Author-ID : 237268

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Perbedaan Usia Terhadap Posisi Foramen Mentalis Panoramik di RSGM TNI AL Yos Sudarso Makassar Tahun 2018 Mattalitti, St. Fadhillah Oemar; Lestari, Nurasisa; Pertiwisari, Amanah; Bima, Lukman; Husein, Husnah; Idul, Indira Ayu Suryandari
Sinnun Maxillofacial Journal Vol. 1 No. 02 (2019): Oktober 2019
Publisher : Fakultas Kedokteran Gigi Universitas Muslim Indonesia

Pendahuluan: Foramen mentalis adalah bagian dari struktur anatomi mandibula yang terdapat pada kedua sisi mandibula. Identifikasi dan pemahaman posisi foramen mentalis secara klinis sangat penting dalam praktik kedokteran gigi antara lain untuk kepentingan anastesi, perawatan fraktur area parasimfisis, osteotomi untuk keperluan ortodontik, penempatan implan serta dalam bidang forensik kedokteran gigi dapat membantu mengidentifikasi Victim (Korban) yang tidak diketahui identitasnya dalam menentukan usianya. Tujuan Penelitian: Untuk mengetahui perbedaan usia terhadap posisi foramen mentalis dari gambaran radiografi panoramik pada pasien di RSGM Ladokgi TNI AL Yos Sudarso. Bahan dan Metode: Foto Panoramik, CD Room, DVD Writer, form penelitian, dan Software ImageJ. Jenis penelitian observasional analitik dengan desain cross sectional study. Uji statistik yang digunakan adalah uji Kruskal Wallis. Hasil: Penelitian ini menunjukkan usia 20-44 tahun lebih banyak berkunjung ke dokter gigi untuk memeriksakan kesehatan giginya. Adapun posisi foramen mentalis ditemukan paling banyak di posisi 4 yaitu di bawah premolar 2, lalu diikuti oleh posisi 5 yaitu di antara premolar 2 dan molar 1. Berdasarkan hasil uji Kruskal Wallis, didapatkan nilai p = 0.191 > a = 0.05 untuk regio kanan dan untuk regio kiri memiliki nilai siginifikansi perbedaan p = 0.482 > a = 0.05. Kesimpulan: Penelitian ini menunjukkan bahwa tidak terdapat perbedaan usia terhadap posisi foramen mentalis ditinjau dari gambaran radiografi panoramik di RSGM Ladokgi TNI AL Yos Sudarso Makassar.

Does The Characteristic Of The Supervisory Board Affect Audit Quality? Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to find empirical evidence of the effect of independence, work experience, professional ethics, motivation, and professional expertise on the audit quality of the Supervisory Board in LPD located at Denpasar-Bali. Lembaga Perkreditan Desa (LPD) is the financial institution based on local culture. They grow rapidly because of emotional bond with their customer. The LPD was formed because of the common desire to encourage the economic progress of the village where they live based on local wisdom. The population is collected from all LPD registered in Denpasar. The total number of respondents of this study is 99, with multiple regression analysis is used. The results of this study finds that independence, work experience, and professional skills do not affect the audit quality of supervisory board. The supervisory board has a great social responsibility in the existence of the LPD. Professional ethics and motivation positively have an important role influencing the audit quality of supervisory board. As the LPD only have a governor regulation, the supervisory board is the important key to keep an eye of the LPD’s performance. LDP as an economic cultural heritage must always maintain the trust of the local community.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Putu Enny Widhi Padmayanti; Ni Nyoman Ayu Suryandari; I.A. Budhananda Munidewi
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i1.303

The value of the company describes a state of the company, with the high value of thecompany will be followed by the high prosperity of shareholders. Company value is reflected inthe company’s stock price. High corporate values can be predicted using information containedin financial statements and corporate governance mechanisms within the company. This studyaims to reexamine the effect of the variable return on assets and leverage on firm value with anindependent board of commissioners as a moderating variable.The sample in this study were70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.Determination of samples using purposive sampling method. The analytical tool used is moderateregression analysis.The results of the study indicate that the return on assets variable doesnot affect the value of the company. The leverage variable also does not affect the value of thecompany. Independent commissioner variables are able to strengthen the relationship betweenROA and company value. But the independent board of commissioners is not able to moderatethe relationship between leverage and company value.

EKSPLORASI PEMAKNAAN PELAPORAN SPT TAHUNAN PPH 21 DARI KACAMATA WAJIB PAJAK ORANG PRIBADI (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara) Bertha Beloan; Frischa Faradilla Arwinda Mongan; Ni Nyoman Ayu Suryandari
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i2.600

This study aims to explore deeper the meaning of Income tax (pph 21) from the perspective of an individual taxpayer in carrying out his responsibilities as a taxpayer in reporting tax payments.By using the purpose sampling method in the selection of informants, the selected informants are 4 informants consisting of employees in several private companies within the scope of the KPP Pratama Makasar Utara who have worked for a long time.The phenomenological analysis developed by Edmund Husserl is used to capture deeper the aims of this study by exploring the understanding of taxpayers and their responsibilities as individual taxpayers. The results showed that, there are differences in the meaning of Income tax (pph 21) and reporting from the perspective of an individual taxpayer. They consider that the tax is burdensome for them including the reporting that they must report to the tax office every year. This negative comment is caused by the lack of education from related parties regarding their responsibilities as taxpayers. Another finding is their reluctance to report Annual tax due to the absence of sanctions they have received due to non-compliance.

IMPLIKASI GCG DAN BUDAYA LOKAL BALI TERHADAP KINERJA LPD I Gusti Agung Ayu Emas Tri Buana Wati; Ni Nyoman Ayu Suryandari; Gede Bagus Brahma Putra
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.v10i1.756

GCG is a relationship between interested parties in a regulated and organized business. The application of GCG principles in managing LPD performance is very important because it will directly provide clear direction for the LPD to improve decision making responsibly and enables better management of LPD. Based on the application of LPD performance in the local culture (Tri Hita Karana concept) is very helpful because in it’s implementation it has the goal of achieving good LPD performance, then we need a guideline with the concept of local wisdom, which basically teaches tri hita karana it suppresses relationship in life in this world. This study aims to examine the effect of applying GCG principles and implementation of local culture on LPD performance in Abiansemal District. The sample in this study is all LPD in Abiansemal District with a total population and a sample of 34 LPD. Each LPD was taken by 2 respondents so that there were 68 respondents. This study uses the nonprobability sampling method with saturated sampling technique. Data colletion using a questionnaire. Data analysis techniques are multiple linear regression analysis techniques. Hypothesis testing results show that transparency, accountability, responsibility, and independence do not affect the performance of LPD in the Abiansemal District, while the principles of fairness and implementation of local culture has a positive effect on LPD performance in the Abiansemal District.

Intellectual Capital dan Modal Sosial Dalam Mendorong Kinerja Perusahaan Ni Nyoman Ayu Suryandari; Gde Bagus Brahma Putra; Ni Nyoman Novia Pratiwi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): 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.v11i2.2927

This study examines intellectual capital and social capital in encouraging company performance. Companies are not able to win the competition only by relying on tangible assets. OJK stated that in the fourth quarter of Indonesia's banking performance decreased, the ROA of the banking industry in December 2014 was 2.85 and in November 2015 it was 2.30. Weak human resource competencies where the company only focuses on optimizing tangible resources but does not pay attention to intellectual capital and social capital in creating competitive advantage capabilities for the company. used a number of 42 banking companies on the Indonesia Stock Exchange obtained based on purposive sampling technique. With multiple linear regression analysis, the results showed that the variables of human capital, structural capital, customer capital and social capital were able to improve company performance.

PENGARUH MACHIAVELLIAN, PEMBELAJARAN ETIKA DAN SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI DI DENPASAR Putu Wenny Saitri; Ni Nyoman Ayu Suryandari
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

The responsibility of an accountant is to improve the integrity of financial statements that are expected to maintain their ethical stance. It is deemed important to examine the factors that influence the ethical behavior of accountants and accountants candidate is a student. This study replicates research Chrismastuti and Purnamasari (2004) who tried to predict the Machiavellian nature of the ethical behavior of accountants and accounting students. Machiavellian nature has long been described as an antisocial personality, which does not consider conventional morality and have low ideological commitment. Different with the other businesses in which the Machiavellian become commonplace and likely to be accepted, but in not in accounting profession. Accountants who have a high machiavellian nature will tend to accept the attitude or actions ethical dilemma. In addition, this study also uses the learning process in the subject of ethics to predict the behavior of an ethical accountant accounting students.Research was conducted on the entire university in Denpasar by respondents as many as 225 students and public accountant firm listed in Bali is 10 public accountant firm. Based on the formula slovin, then gained as much as 144 as the study sample. The technique of collecting data using questionnaires. Hypothesis testing results showed that the Machiavellian nature of the positive effect on the ethical attitudes of accounting students and accountants. While teaching ethics through ethical subjects had no effect on the ethical attitudes of students in accounting, and has no effect on Machiavellian nature of accounting students. Variable control in this study, gender, status, education and age had no effect on the ethical attitudes of students in accounting.Keywords: Machiavellian nature, Ethical Behavior, Learning Ethics, Professional Ethics Course Accountants

Economic Colonialism: Korean Wave (Hallyu) Hegemony Frischa Faradilla Arwinda Mongan; Bertha Beloan; Ni Nyoman Ayu Suryandari; Maria Yessica Halik
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.02

This study aims to make people aware that the hegemony of the Korean Wave is a form of economic colonization. The Korean wave is a soft power instrument used by South Korea for economic gain, through music (K-pop), drama (K-drama) and film (K-film). This study employed Derrida’s deconstruction as a way of reading the text carefully, playing with and disturbing the stability of the meaning embedded in the text. The findings indicate the benefits derived from the spread of the Korean Wave give rise to the meaning of economic colonization. Almost all countries in the world are under this hegemony by consuming music, drama and film products from South Korea.

PERAN INDEPENDENSI, TEKANAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT I Dewa Ayu Dian Pratiwi; Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6000

The purpose of this study is to examine the effect of independence, time pressure, task complexity, and auditor experience on audit quality at the Public Accounting Firm in Bali. The population in this study were 13 public accounting firms with 112 auditor respondents. The number of samples used was 55 respondents, with a purposive sampling sample determination method using a minimum criteria of working 2 years on KAP. The data analysis technique used is multiple regression analysis. The results of this study find that auditor independence and experience have a positive effect on audit quality while time pressure and task complexity do not affect audit quality. Auditors are expected to be able to maintain and enhance their independence, which can be used in maintaining relationships with clients and attitudes to make decisions that are not affected by other parties. The increasing auditor experience makes the auditor more professional so that time constraints and task complexity do not decrease audit quality. The higher the auditor's experience in audit activities, the higher the auditor able to produce better audit quality.

SISTEM PENGENDALIAN INTERN PADA KOPERASI SE-BALI Ni Nyoman Ayu Suryandari; Ni Luh Gde Novitasari
Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 2 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i2.8486

Dalam perkembangannya ada berbagai permasalahan yang dihadapi koperasi, misalnya dalam pembiayaan dan permodalan. Agar mampu bersaing dengan lembaga keuangan lainnya, maka koperasi harus menentukan kebijakan dan strategi yang harus dikembangkan dan ditingkatkan. Salah satu kebijakan yang dapat diambil adalah meningkatkan efektivitas sistem pengendalian intern. Sistem pengendalian dalam koperasi diduga ditentukan oleh ukuran koperasi, jenis koperasi serta pengalaman kepengurusan dan manajemen. Penelitian pada koperasi jarang dilakukan karena koperasi sering dianggap sebagai organisasi kecil yang tidak begitu memerlukan pengendalian intern. Sampel yang digunakan dalam penelitian ini terdiri dari 98 koperasi dari 4.231 koperasi yang aktif di Bali dengan menyebarkan kuisioner pada koperasi-koperasi tersebut. Penyebaran kuisioner dilakukan dengan teknik simple random sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah ukuran koperasi berpengaruh positif terhadap kualitas sistem pengendalian intern, jenis koperasi berpengaruh terhadap kualitas sistem pengendalian intern, dan pengalaman kepengurusan dan manajemen tidak berpengaruh terhadap kualitas sistem pengendalian intern.

Co-Authors AA Putu Gede Bagus Arie Susandya AA. Putu Gede Bagus Arie Susandya Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Ratih Arimasita Anggi Widyasyah Putra Anggraini, Dea Pricilia Anis Wulandari, Anis Arie Susandya, Anak Agung Putu Gede Bagus Badeng, Alfianti Arung Barin Barlian Beloan, Bertha Bima, Lukman Carolus Askikarno Carolus Askikarno Palalangan Cokorda Javandira Desak Made Mya Yudia Sari Desi Ratnasari Dwi Tarisa Ernawatiningsih, Ni Putu Lisa Fariyana Kusumawati, Fariyana Fransiska Soejono Frischa Faradila Arwinda Mongan Frischa Faradilla Arwinda Mongan Gayatri Gayatri Gde Bagus Brahma Putra Gede Bagus Brahma Putra Husein, Husnah I Dewa Ayu Dian Pratiwi I Dewa Ayu Made Dewi Lestari I Dewa Made Endiana I Gede Cahyadi Putra I Gede Wisnu Eka Wijaya I Gusti Agung Ayu Emas Tri Buana Wati I Kadek Bagiana I Kadek Cipto Wiana I Kadek Sastrawan I Kadek Satria Nova I Komang Suryadnya Diputra I Made Agus Juliarta I Made Letra I Made Suparsa I Made Suryana I Made Suryawan I Nyoman Kusuma Adnyana Mahaputra I Putu Wahyu Dwinata JS I Wayan Eka Artajaya I Wayan Sucipta Wibawa I Wayan Wahyu Kharisma I.A. Budhananda Munidewi Ida Ayu Nyoman Yuliastuti Ida Bagus Ngurah Irawan, Irly Artiara Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Kadek Yulia Mertianingsih Komang Ayu Sintha Trisnayuni Komang Devi Novita Sari Komang Tri Eka Satya Lestari, Nurasisa Mangngalla, Muliani Maria Yessica Halik Mattalitti, St. Fadhillah Oemar Megayani, Ni Kadek Munidewi, I.A. Budhananda Munidewi, Ida Ayu Budhananda Ni Kadek Desi Lestari Ni Kadek Sri Ratihningsih Ni Luh Ade Mutiara Purnamiasih Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Made Desi Dwiyantini Ni Made Sintya Surya Dewi Ni Nyoman Intan Sawitri Saraswati Ni Nyoman Mita Aryani Ni Nyoman Novia Pratiwi Ni Nyoman Putri Puspita Sari Ni Putu Arsita Utami Ni Putu Enny Widhi Padmayanti Ni Putu Ika Candra Kirani Ni Putu Lisa Ernawati Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Tiara Maharani Krisna Putri Ni Putu Tiara Maharani Krisna Putri Ni Putu Yesa Idayani Ni Wayan Eka Purnami Asih Ni Wayan Meilanny Ni Wayan Rustiarini Nurul Kompyurini, Nurul Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Oktaviani, Nita Fauziah Padmayanti, Ni Putu Enny Widhi Pertiwisari, Amanah Putra, Gede Bagus Brahma Putu Kepramareni Putu Wenny Saitri Sari, Desak Made Mya Yudia Sekar Wangi, Ni Luh Ayu Si Sayu Adinda Novitasari Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sintha Trisnayuni, Komang Ayu Sri Rahayauni Damayanti Sulastri Sulastri Susandya, AA. Putu Gede Bagus Arie Trisnayuni, Komang Ayu Sintha Veronica Me'e Wangi, Ni Luh Ayu Sekar Wati, I Gusti Agung Ayu Emas Tri Buana Yudhanta Sambharakreshna Yuniar, Evilia Sri

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