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All Journal E-Jurnal Medika Udayana Jurnal Akuntansi Multiparadigma Management and Economics Journal (MEC-J) International Journal of Applied Sciences in Tourism and Events Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal EDUTECH Undiksha Jurnal Bisnis dan Kewirausahaan Jurnal Riset Terapan Akuntansi REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Bisnis dan Kewirausahaan ASERSI : Jurnal Akuntansi Terapan dan Bisnis FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
I Made Bagiada
Politeknik Negeri Bali
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences

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Journal : ASERSI : Jurnal Akuntansi Terapan dan Bisnis

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Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.
Co-Authors Andika Budiartha, Putu Gede Artawan, Putu Dedy Desak Putu Suciwati Dewi, Putu Feby Miswari Handayani, Luh Nyoman Chandra Hardika, N S I DEWA GEDE GAYATRY AGUNG I Dewa Made Mahayana I Gusti Agung Oka Sudiadnyani I Ketut Parnata I Made Agus Putrayasa I Made Sarjana I Made Suarta I Nyoman Darmayasa, I Nyoman I Nyoman Laba Jayanta I NYOMAN SUTANA Ida Ayu Putu Jyotisna Garbania Ida Suriana, Ida Inggrid,T.M Ketut Arya Bayu Wicaksana Ketut Irianto Ketut Nurhayanti Ketut Suega Made Dana Saputra MADE RATNA SARASWATI . Ni Ketut Masih Ni Komang Urip Krisna Dewi Ni Luh Putri Setyastrini Ni Nyoman Aryaningsih Ni Nyoman Harini Puspita Ni Putu Ari Astari Putu Adi Suprapto Putu Rany Wedasuari Savitri, Putu Dian Hermawati Sari Sukarta, Made Andy Pradana Wahyuni, Luh Mei