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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) INVEST : Jurnal Inovasi Bisnis dan Akuntansi 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 Journal of Innovative and Creativity JER IECON: International Economics and Business Conference JURALINUS JURDIASRA 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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Determination of Taxpayer Compliance with Risk Preferences as a Moderation Variable Ni Putu Tiara Maharani Krisna Putri; Ni Nyoman Ayu Suryandari; Ni Putu Lisa Ernawatiningsih
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.
OPTIMALISASI DIGITAL MARKETING UNTUK MENINGKATKAN BRAND AWARENESS DAN ENGAGEMENT BIMBALO BAPALALO DI DENPASAR Ni Nyoman Ayu Suryandari; I Kadek Cipto Wiana; Frischa Faradila Arwinda Mongan; Carolus Askikarno Palalangan
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) dilakukan pada usaha lokal Bimbalo Bapalalo, sebuah brand skincare dan kosmetik lokal yang berlokasi di Jl. Tukad Badung No. 14, Renon, Denpasar Selatan. Permasalahan utama yang dihadapi mitra adalah pemanfaatan media sosial yang belum optimal, konten pemasaran yang tidak konsisten, serta kurangnya konten edukatif yang dapat membangun kepercayaan konsumen. Tujuan kegiatan ini adalah merancang strategi digital marketing yang sederhana, terstruktur, dan sesuai kapasitas usaha untuk meningkatkan penjualan dan brand awareness Bimbalo Bapalalo di wilayah Denpasar. Metode yang digunakan meliputi observasi, wawancara, dan implementasi praktis dengan pendekatan kualitatif. Observasi dilakukan terhadap tampilan akun media sosial, pola konten, serta respons konsumen, sementara wawancara dengan pemilik usaha bertujuan untuk memahami kondisi usaha, target pasar, dan kendala penjualan online. Berdasarkan hasil tersebut, dilakukan pembuatan akun media sosial, penyusunan kalender konten, serta pembuatan desain konten edukatif dan promosi yang menarik. Setelah kegiatan, akun media sosial mitra memiliki bio yang lebih informatif, highlight yang lebih terstruktur, kalender konten, serta 12 desain konten feed dan beberapa video promosi singkat. Selain itu, terjadi peningkatan interaksi konsumen yang ditunjukkan melalui bertambahnya like, komentar, dan pesan langsung terkait informasi produk.
DETERMINAN ACCOUNTING FRAUD PROPENSITY DALAM PERSPEKTIF ORGANISASI DAN INDIVIDU Ni Nyoman Ayu Suryandari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12692

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur pengendalian internal, compensation fairness, information opacity, accounting compliance, dan penalaran etis terhadap accounting fraud propensity pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data dikumpulkan melalui penyebaran kuesioner kepada 105 responden yang dipilih dengan teknik purposive sampling. Sebanyak 104 kuesioner dapat dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur pengendalian internal, compensation fairness, information opacity, accounting compliance, dan penalaran etis berpengaruh positif terhadap accounting fraud propensity. Temuan ini menunjukkan bahwa information opacity cenderung memperbesar accounting fraud propensity, sedangkan variabel lain yang secara normatif diharapkan mampu menekan fraud justru belum menunjukkan fungsi pencegahan yang efektif dalam praktik organisasi. Kontribusi teoretis penelitian ini terletak pada penguatan pemahaman mengenai kompleksitas determinan kecurangan akuntansi melalui perspektif organisasi dan individu dalam konteks LPD. Secara praktis, LPD perlu meminimalkan information opacity karena dapat memperbesar peluang terjadinya kecurangan, serta mengevaluasi penerapan struktur pengendalian internal, compensation fairness, accounting compliance, dan penalaran etis agar tidak berhenti pada tataran formalitas, tetapi benar-benar berfungsi sebagai mekanisme pencegahan fraud.
The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.
The Effect Of Good Corporate Governance, Company Size, And Leverage On The Integrity Of Financial Statements Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Ekonomi, Teknologi dan Bisnis 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 FAKTOR INTERNAL YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA PERIODE 2022-2024 Kadek Yulia Mertianingsih; Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
Jurnal Bakti Saraswati (JBS) Vol. 15 No. 1 (2026): JBS (Jurnal Bakti Saraswati)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

Penyampaian laporan keuangan tepat waktu merupakan aspek penting dalam menjaga relevansi dan keandalan informasi keuangan bagi para pemangku kepentingan. Ketepatan waktu ini sangat dipengaruhi oleh durasi proses audit, yang umumnya disebut sebagai keterlambatan audit. Studi ini bertujuan untuk menganalisis pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, solvabilitas, dan likuiditas terhadap keterlambatan audit pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama tahun 2022-2024. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder dari laporan keuangan tahunan perusahaan, dengan populasi meliputi seluruh perusahaan sektor energi selama periode tersebut dan sampel ditentukan melalui purposive sampling, menghasilkan 27 perusahaan dengan total 81 observasi. Analisis regresi linier berganda digunakan untuk menguji hipotesis penelitian. Hasil menunjukkan bahwa umur perusahaan dan likuiditas tidak berpengaruh signifikan terhadap keterlambatan audit, sedangkan ukuran perusahaan dan solvabilitas berpengaruh positif, dan profitabilitas berpengaruh negatif terhadap keterlambatan audit. Temuan ini diharapkan dapat memberikan wawasan berharga bagi manajemen perusahaan dalam meningkatkan ketepatan waktu audit dan berfungsi sebagai referensi untuk penelitian selanjutnya dengan mempertimbangkan variabel internal perusahaan lainnya.
The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.
Penguatan Kapasitas UMKM Tenun Ikat Giri Putri melalui Pemasaran Digital dan Pencatatan Keuangan Berbasis Aplikasi Ni Nyoman Ayu Suryandari; Ida I Dewa Agung Anggra Arta Putra; Frischa Faradila Arwinda Mongan; Carolus Askikarno Palalangan
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v4i1.178

Abstract

This community service activity was motivated by the limited use of digital media for marketing and the lack of structured financial recording among the Tenun Ikat Giri Putri MSMEs. In the era of rapid technological development, the ability of MSMEs to adapt is crucial to enhancing the competitiveness of local products. The program aimed to improve participants’ knowledge and skills in digital marketing through social media and to introduce practical digital financial recording applications. The implementation methods included preliminary observation, needs identification, module preparation, direct training, and evaluation. The training covered the use of Instagram and WhatsApp Business as promotional platforms, as well as the introduction of financial applications. The results showed a significant improvement in participants’ ability to use social media for product promotion and to independently manage financial records. Participants also demonstrated strong enthusiasm and commitment to applying the acquired knowledge in their daily business operations. Thus, this activity had a positive impact on strengthening MSMEs’ capacity in both digital marketing and financial management, thereby supporting the sustainability of businesses rooted in local wisdom. In the future, this program is expected to serve as an initial step toward continuous mentoring to achieve MSME independence.
Empowerment Program, Entrepreneurial Competence and Business Growth SMEs in Denpasar I Gede Cahyadi Putra; Putu Kepramareni; Ni Nyoman Ayu Suryandari
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.
Mengungkap Akar Fraud: Peran Internal Control, Ketaatan Akuntansi, Skema Imbalan, Ketimpangan Informasi dan Etika Manajerial Ni Nyoman Ayu Suryandari; Sisilia Kartini
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v4i1.176

Abstract

Fraud is an intentional act to obtain personal gain that harms others. This study aims to examine the effect of internal control, accounting compliance, reward schemes, information asymmetry, and managerial ethics on the risk of fraud in Village Credit Institutions (LPD) in Ubud District. The research sample consisted of 96 respondents selected through purposive sampling. Data were obtained through questionnaires and analysed using multiple linear regression. The results show that internal control, accounting compliance, and managerial ethics have a negative effect on fraud risk. This means that the stronger the internal control, accounting compliance, and managerial ethics, the lower the risk of fraud. Conversely, information asymmetry was found to have a positive effect on fraud risk, meaning that the greater the information asymmetry, the higher the risk of fraud. Meanwhile, the reward scheme did not show a significant effect on fraud risk. These findings indicate that fraud prevention in traditional financial organisations such as LPD needs to be supported by strong internal controls, information transparency, and high ethical values based on Tri Kaya Parisudha from its managers.
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 Barin Barlian Beloan, Bertha Bima, Lukman Carolus Askikarno Palalangan Cokorda Javandira Desak Made Mya Yudia Sari 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 Ida I Dewa Agung Anggra Arta Putra 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 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 Gede Novitasari 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 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 Sisilia Kartini 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