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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 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 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 JER IECON: International Economics and Business Conference SENEMA
Ni Nyoman Ayu Suryandari
Universitas Mahasaraswati Denpasar
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 Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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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

Abstract

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

Abstract

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.
KRIPIK AYAM BUMBU BALI SEBAGAI ALTERNATIF USAHA BAGI IBU RUMAH TANGGA Ni Nyoman Ayu Suryandari; Ida Ayu Nyoman Yuliastuti; Siluh Putu Natha Primadewi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Chicken Chips is a traditional snack cultivated by people from various circles. It's tasty to make chicken chips can be enjoyed as a snack when casual or side dishes when eating. But along with the many parties who like, chicken chips can now be a business opportunity with a turnover of millions of dollars. This opportunity is utilized by Mrs. Putu Yuliana (43) by establishing a business of making chicken chips "Mesari". Chicken Chips excellence Mrs. Yuliana when compared to other similar products is more tasty taste of chicken chips taste. At first glance, the chicken chips creations of Mother Yuliana does look different when compared with chicken chips mostly with larger and larger shapes, larger packaging and thicker plastic so that makes the chicken chips look more neat than other chicken chips. This program is interesting to be implemented because the partners have the potential to grow but the business is still home industry that still use the machine and manual processing. Activities in this program involves two aspects, namely aspects of production and management aspects. The results that have been achieved in this program are: Aspects of production include 1). Supply of 1 grinding machine, 2). Procurement of 1 blender, 3). Procurement of 1 machine oil slicer (spinner), 4). Procurement of 2 packets of hand slippers. From the aspect of management is: 1). Counseling and guidance on simple bookkeeping, 2). Extension of new product innovation. In addition, the outcome of this program is 1). Draft scientific publications on journals, 2). Teaching materials, 3). Increase in quantity and quality of product with the addition of machine, 4). Improved understanding of simple bookkeeping, and 5). Increased revenue.
UPAYA PENINGKATAN PENDAPATAN USAHA GARMEN SUBHAN DAN SABLON BUDI Ni Nyoman Ayu Suryandari; Siluh Putu Natha Primadewi; Ni Luh Gde Novitasari
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Along with the rise of Bali tourism from the Bali bombings that can not be denied affecting the export market of apparel in Bali, garment business is now starting to rise again. The products produced by garment entrepreneurs are also increasingly varied and creative. This is evidenced by the increasing number of garment entrepreneurs both multi-national scale, international, and home-based. Generally, nowadays, international and national garment entrepreneurs are handing out the process of sewing and coloring to smaller (home) entrepreneurs to get cheaper prices and the cost of production can be suppressed by large entrepreneurs. Partners in this program are two IRT Subhan and IRT Concerned Budi Utomo. Subhan garment business and screen printing business Budi is one of the many small entrepreneurs (home) who became business partners of multi-national and international garment entrepreneurs in Denpasar. This program is interesting to implement because both partners have the potential to grow but the business is still home industry that still use the machine with limited amount and manual processing. The results that have been achieved in this program involves three aspects namely aspects of production and management aspects. Aspects of production include the procurement of pleret machines, press machines, screen printing tables, and the arrangement of production space. From the aspect of management is done counseling and guidance of simple way bookkeeping. The other result has been achieved in the form of teaching materials. The targets in this program are scientific publications on journals, increasing quantity and quality of products with the addition of plating machines, press machines and screen printing desks, improving understanding of simple bookkeeping, and increasing turnover on partners with new engine procurement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING Ni Nyoman Ayu Suryandari
Media Komunikasi FPIPS Vol. 10 No. 2 (2011)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v10i2.461

Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh praktik income smoothing pada perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta. Income smoothing diukur menggunakan Index Eckel. Variabel bebas dalam penelitian ini adalah ukuran perusahaan (diukur dengan total asset), Return on Asset (ROA), Net Profit Margin (NPM), rasio Debt to Total Asset, dan Debt to Equity Ratio (DER).Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta tahun 2000-2005. Sampel penelitian berjumlah 39 perusahaan. Penelitian ini menggunakan analisis binary logistic regression. Hasil analisis menunjukkan bahwa hanya ukuran perusahaan yang berpengaruh positif dan signifikan terhadap income smoothing, sedangkan Return on Asset, Net Profit Margin, Total Debt to Total Asset, dan Debt to Equity Ratio tidak mempengaruhi praktik income smoothing.Kata kunci :Ukuran Perusahaan, Return On Asset, Net Profit Margin, Total Debt to Total Asset, dan Debt to Equity Ratio
PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI Anak Agung Putu Gede Bagus Arie susandya; Ni Nyoman Ayu Suryandari
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3579

Abstract

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection. 
OPINI GOING CONCERN: DITINJAU DARI AGENSI TEORI DAN PEMICUNYA I Dewa Made Endiana; Ni Nyoman Ayu Suryandari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.992 KB) | DOI: 10.24034/j25485024.y2021.v5.i2.4490

Abstract

Kontinuitas perusahaan dapat diidentifikasi dari laporan keuangannya yang dikeluarkan oleh auditor. Kemampuan perusahaan dalam menyelesaikan kewajibannya merupakan hal yang diperhatikan oleh perusahaan untuk mempertahankan eksistensinya dalam persaingan yang ketat ini. Oleh karena itu, penelitian ini memiliki tujuan untuk mengetahui pengaruh pada ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap ekuitas, kualitas audit, opini audit tahun sebelumnya pada kecenderungan penerimaan opini audit going concern di perusahaan manufaktur yang terdaftar di Indonesia Bursa Efek. Menggunakan populasi data dari 165 perusahaan manufaktur terdaftar di Bursa Efek Indonesia dari 2016 hingga 2018, menggunakan teknik analisis data purposive sampling, menghasilkan 68 unit perusahaan manufaktur sebagai sampel penelitian per tahun dan menjadi 240 sampel penelitian selama 3 tahun. Metode Analisis Data yang digunakan adalah Analisis Regresi Logistik. Dari hasil uji hipotesis diperoleh hasil bahwa ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap modal, kualitas audit, dan opini audit periode sebelumnya tidak mempengaruhi kecenderungan opini audit going concern.
PENINGKATAN KAPASITAS PRODUKSI PENGRAJIN USAHA PATUNG GARUDA DI DESA PAKUDUI KABUPATEN GIANYAR I Wayan Eka Artajaya; Ni Nyoman Ayu Suryandari; I Made Letra
at-tamkin: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2018): At-Tamkin - Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/attamkin.v1i2.493

Abstract

Program pengabdian masyarakat ini dilaksanakan pada dua UKM yang bergerak dalam bidang usaha kerajinan patung garuda. UKM pertama yaitu UKM Putra Dewatadan yang kedua UKM Jatayu yang keduanya beralamat di Desa Pakraman Pakudui, Kecamatan Tegalalang, Kabupaten Gianyar, Bali. Kontribusi mendasar program ini adalah meningkatkan kapasitas produksi, pengelolaan manajemen keuangan dan pelaporan yang sesuai dengan standar, peningkatan pemasaran melalui website, peningkatan kualitas SDM, penambahan pasar, pengembangan produk dan adanya produk yang memiliki hak kekayaan intelektual (HKI). Berdasarkan hasil pelaksanaan kegiatan diperoleh bahwa pada bagian produksi terdapat peningkatan jumlah produk yang diproduksi mencapai 25 persen. Terdapat SOP untuk proses produksi dan bahan baku dan menggunakan masker dalam pekerjaan sehari hari. Pada aspek manajemen UKM memiliki catatan keuangan berupa laporan posisi keuangan dan laba rugi serta menggunakan sarana promosi berupa pameran dagang dan pembuatan kartu nama.
Manajemen Pembukuan pada Petani di Desa Adat Anggabaya Ni Nyoman Ayu Suryandari; Cokorda Javandira; I Made Suryana; I Made Suparsa
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 3 No. 2 (2021): Maret
Publisher : STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30864/widyabhakti.v3i2.247

Abstract

Anggabaya Traditional Village has natural resources and wide and good agricultural land. Farmers in the Anggabaya Traditional Village are members of an organization called Subak. In managing their farming business, most of the farmers in the Desa Adat Anggabaya still have problems because there are still many farmers who do not know how to make a format for recording financial transactions and apply simple bookkeeping. Bookkeeping management training is expected to be able to solve the problems experienced by farmers so that farmers can make their own books and know the cash inflow and outflow of cash every time they make a purchase or sale transaction.
ANALISIS IMPLEMENTASI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS Ni Luh Tiya Arini; Ni Nyoman Ayu Suryandari; A.A. Putu Gde Bagus Arie Susandya
Journal of Applied Management and Accounting Science Vol. 1 No. 1 (2019): 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.v1i1.5

Abstract

Company value is the company's performance which is reflected by the price of shares formed by the demand and supply of capital markets that reflect the public's assessment of the company's performance. Increasing company value is a long-term goal that the company should have achieved that will be reflected in the stock market price. This study aims to determine the effect of corporate social responsibility, intellectual capital, dividend policy and the ratio of solvency to firm value. The sample in this study were 18 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results showed that the variable corporate social responsibility did not affect the value of the company, intellectual capital variables, dividend policy and solvency ratios had a positive effect on firm value.
Co-Authors AA Putu Gede Bagus Arie Susandya Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Ratih Arimasita Anggi Widyasyah Putra Anggraini, Dea Pricilia Arie Susandya, Anak Agung Putu Gede Bagus Beloan, Bertha Bima, Lukman Carolus Askikarno Carolus Askikarno Palalangan Cokorda Javandira Dwi Tarisa Ernawatiningsih, Ni Putu Lisa 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 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 Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Komang Ayu Sintha Trisnayuni Komang Devi Novita Sari Komang Tri Eka Satya Lestari, Nurasisa 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 Tiara Maharani Krisna Putri Ni Putu Yesa Idayani Ni Wayan Eka Purnami Asih Ni Wayan Meilanny Ni Wayan Rustiarini Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Padmayanti, Ni Putu Enny Widhi Pertiwisari, Amanah Putra, Gede Bagus Brahma Putri, Ni Putu Tiara Maharani Krisna Putu Kepramareni Putu Wenny Saitri Sari, Desak Made Mya Yudia Si Sayu Adinda Novitasari Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sri Rahayauni Damayanti 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