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Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali I Gusti Ayu Nyoman Budiasih; Made Yenni Latrini
E-Jurnal Akuntansi Vol 33 No 9 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i09.p13

Abstract

Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it can be used as a guide in submitting sustainability reports. This research aims to construct an SR model for five-star hotels in Bali. Through a qualitative research method, namely Husserl's transcendental phenomenology with interview techniques with several informants, the results were obtained that the SR implemented by five star hotels in Bali has a basis, namely based on the Tri Hita Karana (THK) philosophy. The THK concept is very compatible with the Triple Bottom Line (TBL) concept. The implementation of SR practices with the THK concept in the form of parahyangan, pawongan and palemahan has been carried out by the hotel both internally and externally. The TBL concept is adapted to the THK concept which is in accordance with Hindu philosophy and culture in Bali, so additional aspects of spirituality are needed. Meanwhile, the social aspect is added to culture so that it becomes a socio-cultural aspect. So the SR model with a new construction is SR with four aspects in it consisting of economic aspects, socio-cultural aspects, environmental aspects and spiritual aspects. This adapted SR model construction is called the Harmony Sustainability Report (HSR). Keywords: Sustainability Report; Spiritual; Socio-cultural; THK; HSR
Jumlah Tanggungan Sebagai Pemoderasi Pengaruh Pengalaman Usaha dan Pendapatan UMKM pada Kolektibilitas PKBL Anak Agung Widya Adi Iswari; I.Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 25 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p12

Abstract

The Partnership and Community Development Program is one of the BUMN government programs that has an important role in providing capital assistance to UMKM. The purpose of this study is to determine the effect of business experience and income of SMEs toward the collectability of credit payment with household size as moderating variable in The PKBL Program at PT. Telkom, Tbk Witel Denpasar. Data were collected through unstructured interviews and questionnaire with saturated sample methods and obtains 163 respondents. Data analysis technique used are Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). Based on the results showed that business experience and income of SMEs has a positive effect on collectability of credit payment. The results also show that the household size is able to increase the influence of business experience on collectability of credit, but the household size reduces the influence of income of SMEs on collectability of credit. Keywords: PKBL, business experience, income smes, household size, credit collectibility
KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PENYALURAN KREDIT DAN BOPO PADA PROFITABILITAS Ni Putu Eka Novita Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The aim of the study is to determine the effect of credit distribution and OEOI on profitability and credit quality as a moderating influence. This research was conducted in LPD located in Tabanan regency as many as 307 LPD. The total of samples that ultimately used in this study as many as 745 observation with theĀ  five years observation, period 2010-2014. Sample selection is done by using purposive sampling method with the four criteria. The analysis technique used in this research is multiple linear regression analysis and moderated regression analysis. The results of the study found that credit distribution has positive effect on profitability, OEOI has negative effect on profitability, credit quality weaken the influence of credit distribution on profitability and credit quality are not able to moderate influence of OEOI on the profitability.
Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 5 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i05.p12

Abstract

This research aims to determine social environmental accountability at Village Credit Institutions (LPD) in Bali based on the Tri Hita Karana (THK) cultural concept. Through an interpretive paradigm, data is collected using documentation techniques, in-depth interviews and direct observation. Qualitative analysis techniques using ethnographic methods are used to reduce data, present and conclude data, and make meaning of it. Social environmental accountability with the THK cultural concept in the aspects of parahyangan, pawongan and palemahan has been implemented through harmonization of relationships between the three aspects of THK. The implications of this research are that it is hoped that harmonization of the relationship between these three aspects can be implemented both internally and externally at the institution. Harmonization of these relationships is implemented by the LPD both internally and externally at the institution. So social environmental accountability in LPD in Bali has a "Harmony" model. Keywords: Environmental social accountability; Tri Hita Karana; LPD
PENGARUH KONSERVATISME LABA DAN VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Made Dewi Ayu Untari; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 7 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Informasi pengumuman laba adalah pesan yang disampaikan manajemen kepada investor, untuk dipakai dalam mengambil keputusan. Reaksi yang ditunjukkan investor dapat berbeda-beda sesuai dengan jumlah informasi yang disediakan pasar. Penelitian ini dilakukan dengan tujuan untuk memberikan sejumlah bukti empiris mengenai pengaruh konservatisme laba dan voluntary disclosure terhadap earnings response coefficient. Penelitian ini menggunakan data sekunder yaitu berupa annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2011. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling, jumlah populasi dari penelitian ini adalah sebanyak 120 perusahaan, dan jumlah sampel yang diperoleh sebanyak 60 amatan selama tiga tahun. Alat analisis yang digunakan dalam penelitian ini adalah Regresi Pooled Cross-Sectional (CSRM) dan uji signifikansi parameter Individual (Uji Sattistik t). Berdasarkan hasil analisis yang telah dilakukan penelitian ini tidak berhasil menemukan pengaruh konservatisme laba terhadap ERC, diperkirakan hal ini disebabkan karena konservatisme yang sifatnya sementara tidak direaksi oleh pasar, yang berarti bahwa pelaku pasar telah melakukan penyesuaian pada laporan keuangan konservatif. Sementara, penelitian ini dapan menemukan terjadi pengaruh positif signifikan voluntary disclosure terhadap ERC, hal ini disebabkan karena semakin banyak perusahaan melakukan pengungkapan sukarela, maka akan semakin tinggi pasar meresponspengumuman laba. Kata kunci: earnings response coefficient, konservatisme laba, voluntary disclosure
FIRM SIZE SEBAGAI PEMODERASI PENGARUH LIKUIDITAS, LEVERAGE, DAN OPERATING CAPACITY PADA FINANCIAL DISTRESS Ni Putu Eka Kartika Kariani; I G.A.N Budiasih
E-Jurnal Akuntansi Vol 20 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Financial distress is a stage of decline in the company's financial condition that occurs prior to the bankruptcy or liquidation. The aim of research to determine the effect of liquidity, leverage, and operating capacity in financial distress with firm size as moderating variables. The study population includes manufacturing companies listed in Indonesia Stock Exchange for the period 2012-2015 as many as 121 companies, and obtained a sample of 13 companies. The method used in this research is purposive sampling method. The hypothesis was tested using moderation regression analysis. The result of the analysis is liquidity and operating capacity has no effect in financial distress, leverage has negative in financial distress. The Effect liquidity and operating capacity in financial distress are not able to be moderated by the variable firm size, the effect of leverage in financial distress is able to be moderated by the variable firm size.
PERBEDAAN TINGKAT KEPUASAN KERJA AUDITOR PADA LOCUS OF CONTROL INTERNAL DAN EKSTERNAL Dwiyana Rasuma Putri; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 18 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study is to analyze the differences level of job statisfaction on the difference locus of control.The data in this study was obtained from auditors who work in public accounting form in Bali Province which has complete and return the questionarie. Questionnaires were distributed areĀ  67 pieces that can be used as a sample for the analysis is 46 pieces. T-test of two independent samples is a data analysis technique used in this study. Auditors who have an internal locus of control have better job satisfaction compared with the auditors who have an external locus of control is the result of this study were seen statistically.
Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Leverage dan Kepemilikan Manajerial Pada Nilai Perusahaan Ida Ayu Gde Shinta Vidarani; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 1 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i01.p11

Abstract

This study aims to determine and obtain empirical evidence about the effect of leverage and managerial ownership on firm value by disclosing corporate social responsibility as a moderating factor. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2014-2018. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained 13 mining companies, so the number of observations in the study was 65 observations over 5 years. Data analysis techniques used is Moderated Regression Analysis (MRA). Based on the results of the study, it shows that disclosure of corporate social responsibility as a moderating variable weakens the influence of leverage on firm value, disclosure of corporate social responsibility as a moderating variable that strengthens the effect of managerial ownership on firm value. Keywords: CSR Disclosure; Leverage; Managerial Ownership; Firm Value.
PENGARUH KECERDASAN EMOSIONAL, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PADA MINAT BERKARIR MAHASISWA PENDIDIKAN PROFESI AKUNTANSI Ni Kadek Diah Kumala Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p06

Abstract

This research aimed to determine the effect of emotional intelligence, subjective norm, and control the behavior of the student career interests PPAk be a public accountant. The theory used in this research is the Theory of Planning Behavior and Theory of Reasoned Action. The population in this study were students who are still active PPAk year 2015/2016 at the Faculty of Economics and Business, University of Udayana. The samples used were 31 respondents to the sampling technique is sampling methods saturated. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that emotional intelligence, subjective norms and behavioral control of a positive effect on student career interests PPAK be a public accountant.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LOAN TO DEPOSIT RATIO PADA KINERJA KEUANGAN I Gusti Ayu Shinta Meitasari; I Gusti AYu Nyoman Budiasih
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aim was conducted with the purpose is to determine the effect of firm size, capital structure, and loan to deposit ratio (LDR) to the financial performance of LPD in Jembrana. The sample used in this study is as much as 56 LPD located in Jembrana that meet the criteria of purposive sampling. The analysis technique used in this research is multiple linear analysis. Results of the analysis concludes that the capital structure variables affect the financial performance LPD while variable size companies that proxied by the total variable employees and total assets variable has no effect on the financial performance of LPD. Likewise with variable loan to deposit ratio (LDR), which has no effect on the financial performance LPD in Jembrana.
Co-Authors A. A. Sagung Ayu Srikandi Putri A. A. Trisha Dewi Parasthiwi A.A Pt. Agung Mirah Purnama Sari A.A.Ayu Mirah Varthina Devi Agus Adi Pratama Putra Amanda Natalia Anak Agung Istri Sarasmitha Dewi Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Diah Saraswaty Anak Agung Widya Adi Iswari Anak Agung Windra Lorna Pramesti Anggreni, Ni Wayan Ardiasa, I Ketut Ari Widhiasmana Pemayun Arianto, Dodik Daffa Fauzan Harahap Dayani, Ni Wayan Yellow Prinsis Delarthana Sari, Ida Ayu Febryana Dewa Ketut Wira Santana Dewa Nyoman Badera Dewi, Ni Komang Ayu Julia Praba Dwi Cahyadi Tantra Wijaya Dwiyana Rasuma Putri EKA ARDHANI SISDYANI Eko Ganis Sukoharsono Gede Fajar Utama Gede Ferdi Williantara Gusti Ayu Made Rita Susanti Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Ngurah Eka Chandra Pramuditya I Dewa Nyoman Alit Ariawan I Gde Ary Wirajaya I Gede Agus Dicky Surya B. I Gede Artha Septiana I Gusti Agung Ayu Prabaningrat Dwi Kepakisan I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Tata Intan Tamara I Gusti Ayu Gita Saraswati I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Meitasari I Kadek Adhi Pramana I Ketut Ardiasa I Ketut Ardiasa I Ketut Saskara I Ketut Suryanawa I Made Agus Deprianto I Made Agus Suteja I Made Hendra Edy Saputra I Made Sadha Suardikha I Nyoman Sudarsana I Nyoman Sutrisna Adi Putra I Nyoman Wijana Asmara Putra I Putu Deri Permana Putra I Putu Sudana I Putu Wahyu Saskara I Wayan Angga Sudiartama I Wayan Purwa Astawa I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Gde Shinta Vidarani Ida Ayu Jayatri Pramesti Ida Ayu Rika Maharani Ida Ayu Sari Wisastry Ida Ayu Sinta Mahadewi Ida Bagus Darsana Ida Bagus Nyoman Bala Putra Ida Bagus Putra Astika Johny Sumarna Putra K. Budiartha Kadek Diah Listiyani Putri Kadek Heni Vitrya Sari Kadek Yoga Suryawan Komang Intan Kurniasari Komang Tika Dewi Luh Gede Putri Maharani Made Ayu Bintang Cyntia Dewi Made Ayu Rhetria Sashikirana Paramitha Made Cahyani Prastuti Made Dewi Ayu Untari Made Dewi Ayu Untari Made Erika Krisdiyanti Putri Made Fajar Paramartha Made Yenni Latrini Made Yudi Arista Meciliana Merlin Mirah Pradnya Paramita Nengah Jnana Putra Ngurah Mayun Narindra Ni Kadek Ayu Giri Yanti Ni Kadek Diah Kumala Dewi Ni Ketut Karlina Prastuti Ni Ketut Rasmini Ni Ketut Suryani Ni Ketut Sutrisnawati Ni Komang Ayu Purnama Sari Ni Luh Gede Dandy Adi Pratiwi Ni Luh Made Herawati Ni Luh Putu Mila Anggreni Ni Luh Putu Widhiastuti Ni Made Adi Erawati Ni Made Dwi Ratnadi Ni Made Dwicahyani Ni Made Madani Hapsari Ni Made Vironika Sari Ni Made Windya Apriyanti Ni Made Yuni Sri Nadiawati Ni Putu Anggie Krisnaningrum Ni Putu Diana Permata Dewi Ni Putu Eka Kartika Kariani Ni Putu Eka Novita Dewi Ni Putu Lisna Vitriani Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yeni Ari Yastini Ni Wayan Anggreni Ni Wayan Ganggarani Ni Wayan Intan Saskara Wahyuni Ni Wayan Ita Puspita Ni Wayan Sukarmi Ni Wayan Zenny Puspa Widiani Nida, Desak Rurik Pradnya Paramitha P. Dwi Aprisia Saputri P. Dwi Aprisia Saputri, P. Dwi Aprisia Paramita, Ni Putu Pradnyani Pingkan Ompi Pramana, Yudha Pramita, A. A. Sri Purwahita, AAA Ribeka Martha Putu Ayu Diah Widari Putri Putu Ayu Tasya Sanjiwani Putu Raynatha Ugra Pandita Budi Quita Amelia Budiana Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Nyoman Rina Puspita Saskara, I Ketut Sayu Made Parwati Si Luh Anik Sri Agustini Sonder, I Wayan Stephanie Nora Tan Sumariadhi, Ni Wayan Sunitha Devi Suryawibawa, Ida Bagus Oka Sutrisnawati, Ni Ketut Wayan Mila Cahya Sari Wijayasa, I Wayan Wijayasa, I Wayan Wirakusuma , Made Gede Yudha Pramana