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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 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
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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PEMASARAN APLIKASI GARBASITA DAN WHATSHAP BOT TERKAIT PELANGGARAN PERDA DI KANTOR SATPOL PP KOTA DENPASAR Ni Nyoman Ayu Suryandari; Si Sayu Adinda Novitasari
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Satuan Polisi Pamong Praja Kota Denpasar sebagai perangkat daerah yang berwenang untuk menjaga ketertiban umum dan ketentraman masyarakat memiliki kewajiban untuk mengajak seluruh lapisan masyarakat untuk sadar hukum serta tidak melakukan pelanggaran atas Peraturan Daerah dan atau Peraturan Kepala Daerah. Lokasi penelitian di Jalan Kecubung 1 No.4 Denpasar Desa Sumerta Kauh. Metode penelitian yang digunakan menggunakan kampanye melalui media sosial, pemasangan spanduk, brosur, dan leaflet di tempat-tempat umum untuk meningkatkan kesadaran masyarakat tentang Perda, Memanfaatkan teknologi dalam pelaporan dan monitoring kegiatan SATPOL PP untuk meningkatkan efisiensi dan transparansi., Melakukan penelitian untuk menentukan lokasi-lokasi strategis di setiap kecamatan untuk penempatan loket pengaduan, dengan memperhatikan aksesibilitas dan kebutuhan masyarakat, dan Melakukan sosialisasi tentang penggunaan aplikasi melalui media sosial, baik melalui postingan reguler maupun iklan berbayar untuk mencapai target audiens yang lebih luas. Dengan demikian, upaya pemasaran aplikasi Garbasita dan WhatsApp Bot dapat menjadi langkah strategis dalam mendukung penegakan Perda dan menciptakan lingkungan yang lebih tertib dan bersih di Kota Denpasar.
Determination of Taxpayer Compliance with Risk Preferences as a Moderation Variable Putri, Ni Putu Tiara Maharani Krisna; Suryandari, Ni Nyoman Ayu; Ernawatiningsih, Ni Putu Lisa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3640

Abstract

Indonesia's national development can be advanced by optimizing domestic sources of funds, particularly through effective taxation. This research aims to analyze the influencing factors of taxpayers on taxpayer compliance, with moderating variables at the Tax Service Office (KPP) Pratama Denpasar Barat. The method of this research is Moderated Regression Analysis (MRA). The research results show that understanding tax regulations and the role of tax consultants has a positive effect on taxpayer compliance, while taxpayer awareness and tax sanctions have a negative effect on taxpayer compliance. Furthermore, risk preference as a moderating variable is able to weaken the influence of understanding tax regulations, taxpayer awareness, tax sanctions, and the role of tax consultants on taxpayer compliance. The conclusion of this research shows that factors from taxpayers have an important role in increasing taxpayer compliance, especially at the KPP Pratama Denpasar Barat. The advice that can be given from this research is for practitioners to carry out regular outreach both offline and online regarding the importance of taxes and show transparency in the use of taxes so that mutual trust and awareness arise between the government and society.
The Effect of Internal Control, Accounting Rule Compliance, Information Asymmetry, Opportunity and Management Morality on Fraud Tendency Ernawatiningsih, Ni Putu Lisa; Suryandari , Ni Nyoman Ayu
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.94883

Abstract

Fraud is a deliberate deception that causes losses without the injured party realizing it and provides benefits for the perpetrator of the fraud. The study aims to determine the effect of internal control, compliance with accounting rules, opportunity, information asymmetry and management morality on the tendency of fraud. The population in this study were all employees of the Village Credit Institution in Ubud District and the sample selection was carried out using the purposive sampling method so that a sample of 96 respondents was obtained. The data used in this study were primary data with data collection techniques by distributing questionnaires to research respondents. Data analysis was carried out using multiple linear regression analysis. The results of the study showed that internal control, compliance with accounting rules and management morality had a negative and significant effect on the tendency of fraud in LPDs in Ubud District. Information asymmetry had a positive and significant effect on the tendency of fraud in LPDs in Ubud District. Meanwhile, the opportunity does not affect the tendency of fraud in LPD in Ubud District.
DOES CREATIVE ACCOUNTING HOLD THE KEY ON CORPORATE PERFORMANCE? Suryandari, Ni Nyoman Ayu; Mongan, Frischa Faradilla Arwinda; Anggraini, Dea Pricilia
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.05

Abstract

Abstrak – Apakah Creative Accounting Memegang Kunci Utama dalam Kinerja Perusahaan?Tujuan Utama – Penelitian ini mengidentifikasi peran tata kelola perusahaan dan CSR terhadap creative accounting dan kinerja perusahaan.Metode – Penelitian ini menggunakan metode ordinary least square. Sampel penelitian ini adalah 10 perusahaan manufaktur selama tahun 2021-2023.Temuan Utama – Penelitian ini menemukan bahwa tata kelola perusahaan juga bisa menaikkan kinerja perusahaan baik langsung ataupun melalui creative accounting. Selain itu, creative accounting terbukti mampu menurunkan kinerja perusahaan. Walaupun demikian, CSR tidak mampu mempengaruhi creative accounting maupun kinerja perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan dukungan terhadap teori agensi. Untuk meningkatkan kinerja perusahaan, stakeholder perlu mencermati tata kelola yang diimplementasikan di perusahaan.Kebaruan Penelitian – Penelitian ini mengintegrasikan creative accounting dalam memediasi pengaruh tata kelola perusahaan serta CSR atas kinerja perusahaan pada perusahaan yang memiliki tata kelola internal. Abstract – Does Creative Accounting Hold the Key to Corporate Performance?Main Purpose – This study examines the relationship between corporate governance, CSR, creative accounting practices, and corporate performance.Method—This study uses the ordinary least squares method. The sample consists of 10 manufacturing companies from 2021 to 2023.Main Findings – This study found that corporate governance can also improve corporate performance either directly or through creative accounting. In addition, creative accounting has been proven to reduce corporate performance. However, CSR does not affect creative accounting or corporate performance.Theoretical and Policy Implications – This study supports agency theory. To improve corporate performance, stakeholders need to pay close attention to the governance implemented in the company.Novelty – This study integrates creative accounting in mediating the influence of corporate governance and CSR on corporate performance in companies with internal corporate governance.
KUALITAS AUDIT DAN FAKTOR YANG MEMPENGARUHINYA: PERSPEKTIF AUDITOR DAN PERUSAHAAN Ni Nyoman Ayu Suryandari; Ni Putu Lisa Ernawati; Ni Putu Yesa Idayani
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Audit quality is defined as the characteristics or description of audit practices and results according to the auditor's professional quality standards, where the auditor finds reports of material errors, mistakes, or omissions n the client's financial statements. This study aims to test and obtain empirical evidence regarding the effect of the Audit Committee, Audit Fees, KAP Rotation, Client Company Size, and Auditor Specialization on audit quality. Audit quality is proxied using a public accounting firm, which is measured by a dummy variable using the Big Four KAP and Non-Big Four KAP auditor groups. The population in this study were banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample determination used the purposive sampling method and obtained 31 samples with three years of observation so that the number of observations was 93 companies. The data analysis technique used was logistic regression analysis. The results of the study showed that the Audit Committee, Audit Fees, KAP Rotation, and Auditor Specialization did not have a significant effect on audit quality. This shows that the existence of an audit committee and high audit fees do not always guarantee quality, which is more dependent on auditor performance. In addition, KAP rotation does not guarantee effectiveness, considering that the adaptation process of new auditors takes time. However, Client Company Size has a positive and significant effect on audit quality, because large companies tend to have complexities that require more in-depth and high-quality audits. These results provide insight for companies in understanding the factors that affect audit quality.
The Effect of Professionalism, Audit Tenure, Time Budget Pressure, Independence and Objectivity on Audit Quality in Public Accounting Firm in Bali Province Dwi Tarisa; Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/wq19cm49

Abstract

Financial reports that have been audited by a public accountant are more trustworthy than financial reports that are not or have not been audited. Users of audit reports expect that financial reports that have been audited by public accountants are free from errors and can be trusted as a basis for decision making. Audit quality is all the possibilities that exist when an auditor audits a client's financial statements to find violations that occur in the client's accounting system and report them in the form of audited financial reports, where in carrying out the auditor will be guided by relevant auditing standards and accounting codes of ethics. The population in this research are all auditors who work at 19 Public Accounting Firms in Bali Province which are still active. The sample used in this research was 101 respondents based on the questionnaire distributed. The analysis technique used in this research is multiple linear regression analysis. The sampling method used in this research was purposive sampling. The research results show that professionalism, time budget pressure and independence have no effect on audit quality. Meanwhile, the audit tenure and objectivity variables have a positive influence on audit quality at Public Accounting Firms in Bali Province.
The Effect Of Good Corporate Governance, Company Size, And Leverage On The Integrity Of Financial Statements Susandya, Anak Agung Putu Gede Bagus Arie; Suryandari, Ni Nyoman Ayu
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 3 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i3.41

Abstract

The Integrity of financial reports is defined as the extent to which the financial statements presented show true and honest information. Two things become the primary qualities in financial reports, namely relevance, and reliability. This study aims to empirically determine the role of good corporate governance and financial performance on the Integrity of financial statements. The variables used in corporate governance are institutional ownership, managerial ownership, and independent commissioners. Financial performance using company size and leverage. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2018-2021. The samples in this study were 16 property and real estate companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results of this study indicate that institutional ownership, managerial ownership, and firm size harm the Integrity of financial statements. The amount of institutional and managerial ownership does not make financial reports more relevant and reliable. The presence of an independent commissioner positively affects the Integrity of financial reports, and it can be considered as overseeing the process of making financial reports. While leverage does not affect the Integrity of financial statements, the low level of corporate debt cannot guarantee that financial statements are presented with high Integrity. Future research can develop this research by observing the effectiveness of the company's internal audit team. The internal audit team has an important role in the Integrity of the entity's financial statements.
Analisis Peran Internal Control, Accounting Compliance, Etika, Keadilan Kompensasi, dan Komitmen Organisasi dalam Menekan Kecenderungan Accounting Fraud Ni Nyoman Ayu Suryandari
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1118

Abstract

Penelitian ini bertujuan memperoleh bukti empiris mengenai peran internal control, accounting compliance, etika, keadilan kompensasi, serta komitmen organisasi dalam menjelaskan kecenderungan terjadinya accounting fraud. Kebaruan penelitian terletak pada upaya menguji secara simultan pengaruh faktor struktural organisasi dan aspek perilaku manajerial pada lembaga keuangan berbasis komunitas serta etika didasarkan atas ajaran agama Hindu yakni Tri Kaya Parisudha (manacika, wacika dan kayika). Pendekatan kuantitatif digunakan dengan metode survei melalui kuesioner. Responden penelitian berjumlah 66 orang yang dipilih secara purposive dari total populasi 159 karyawan Lembaga Perkreditan Desa (LPD) di Kecamatan Kediri. Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian memperlihatkan bahwa internal control serta komitmen organisasi memiliki pengaruh positif terhadap kecenderungan accounting fraud. Sebaliknya, accounting compliance, etika, dan keadilan kompensasi tidak menunjukkan pengaruh yang signifikan. Temuan ini menekankan bahwa dimensi kelembagaan lebih dominan dibandingkan faktor individu dalam memengaruhi praktik accounting fraud. Kesimpulan penelitian menegaskan pentingnya memperkuat mekanisme internal control dan meningkatkan komitmen organisasi guna menekan peluang terjadinya kecurangan. Secara teoritis, penelitian ini memperluas literatur mengenai determinan fraud, sedangkan secara praktis memberikan masukan bagi pengelola LPD dalam merancang tata kelola yang lebih efektif. This study seeks to provide empirical evidence on the roles of internal control, accounting compliance, ethics, compensation fairness, and organizational commitment in shaping the tendency of accounting fraud. The novelty of this research lies in its attempt to simultaneously examine the influence of organisational structural factors and managerial behavioural aspects on community-based financial institutions, as well as ethics based on Hindu teachings, namely Tri Kaya Parisudha (manacika, wacika and kayika). A quantitative approach was employed using a survey method with questionnaires. A total of 66 respondents were purposively selected from 159 employees of Village Credit Institutions (LPD) in Kediri District. Data were analyzed using multiple linear regression. The findings indicate that internal control and organizational commitment positively affect accounting fraud tendencies, while accounting compliance, ethic, and compensation fairness show no significant effect. These results highlight that institutional dimensions play a more dominant role than individual characteristics in influencing fraudulent behavior. The study concludes that reinforcing internal control systems and enhancing organizational commitment are essential strategies to mitigate fraud tendencies. Theoretically, the study contributes to enriching the literature on fraud determinants, while practically it provides useful insights for LPD managers to strengthen governance effectiveness
Empowerment Program, Entrepreneurial Competence and Business Growth SMEs in Denpasar Putra, I Gede Cahyadi; Kepramareni, Putu; Suryandari, Ni Nyoman Ayu
Asia Pacific Journal of Management and Education (APJME) Vol 2, No 2 (2019): July 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v2i2.557

Abstract

The purpose of this study is first to measure the extent of direct influence of empowerment programs on entrepreneurial competence and growth of micro, small and medium enterprises and indirect influence of empowerment program on the growth of SMEs through business competence variable. The second provides recommendations for the implementation of empowerment programs that are more appropriate to the needs of SMEs. The research location in Denpasar City with the number of samples of 100 entrepreneurs who have got the empowerment program. Data analysis technique to test the relationship model between variables is Structural Equation Modeling using Partial least Square program.
Does The Characteristics Of The Auditor Effect Audit Quality? Suryandari, Ni Nyoman Ayu; Arie Susandya, Anak Agung Putu Gede Bagus
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.559

Abstract

The purpose of this study is to determine the effect of the auditor's characteristics such as spiritual intelligence, competence, experience, independence, and professional skepticism on audit quality. The sample in this study is 108 respondents which come from all auditors in accounting firms in Bali. The analysis technique used in this study is multiple linear regression. The results showed that spiritual intelligence has a positive effect on audit quality. On the other hand, competence, experience, independence, and professional skepticism does not effect audit quality. This study implies that an auditor who has high spiritual intelligence will be able to act and behave ethically in his profession and organization. Spiritual intelligence makes individuals able to distinguish between good and bad actions. In conducting audit examinations, spiritual intelligence will influence the auditor to act following the code of ethics and the accounting profession. Spiritual intelligence is able to avoid actions that can reduce audit quality.
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 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 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 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 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 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 Putri, Ni Putu Tiara Maharani Krisna 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