Articles
Pengaruh Tingkat Pendidikan, Pengalaman, dan Pemanfaatan Teknologi Informasi Akuntansi Pada Penerapan Sak Etap
Ni Wayan Zenny Puspa Widiani;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 21 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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DOI: 10.24843/EJA.2017.v21.i03.p15
This study aims to determine the effect of education level, manager experience, and utilization of accounting information technology on the application of SAK ETAP on the cooperative savings and loan the City of Denpasar. This research was conducted in Denpasar City with the object of research is education level, manager experience, utilization of accounting information technology and application of SAK ETAP. The number of samples used is 46 managers. Data were collected by distributing questionnaires analyzed by using multiple linear regression analysis. Data were collected by distributing questionnaires analyzed by using multiple linear regression analysis. The level of manager's education, managerial experience and utilization of accounting information technology have a positive influence on the application of SAK ETAP in the Denpasar saving and loan cooperative. Keywords: evel of education, experience, utilization of information technology, application of SAK ETAP
Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Sustainability Reporting Pada Nilai Perusahaan Pemenang Indonesian Sustainability Reporting Awards
Quita Amelia Budiana;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 3 (2020)
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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DOI: 10.24843/EJA.2020.v30.i03.p09
This study aims to determine the effect of Sustainability Reporting on firm value and determine the ability of profitability in moderating the effect of Sustainability Reporting on firm value. This research was conducted on the winners of the Indonesian Sustainability Reporting Awards (ISRA) in 2015-2018. The number of samples taken as many as 13 companies using purposive sampling techniques. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis found that Sustainability Reporting has a positive effect on firm value and profitability strengthens the effect of Sustainability Reporting on firm value. Keywords: Sustainability Reporting; Firm Value; Profitability.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG
Si Luh Anik Sri Agustini;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 8 No 3 (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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The purpose of this study was to determine the effect of CAR, LDR, and NPL on profitability. Return on Assets (ROA) ratio is one that can be used to measure and compare the profitability performance. Measurement of the effectiveness of the company by utilizing its assets to gain an advantage reflected in ROA. Population during the years 2010-2012 as many as 52, with a purposive sampling method. Based on the defined criteria, the obtained 31 samples that meet the criteria, the number of 93 observations. By using a multiple linear regression analysis technique, the results obtained that CAR has a positive effect on ROA, LDR has a positive effect on ROA and NPL negative effect on ROA.
Good Corporate Governance Dan Budaya Organisasi Meminimalisasi Kecenderungan Kecurangan Akuntansi Di Lembaga Perkreditan Desa
Made Yenni Latrini;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 12 (2023)
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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DOI: 10.24843/EJA.2023.v33.i12.p20
This research aims to determine the influence of Good Corporate Governance (GCG) and organizational culture on the tendency of accounting fraud in the Tabanan Regency Village Credit Institution (LPD). This research was conducted in all LPDs in Tabanan Regency. The sampling method used was a probability sampling technique with proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The sample in this study was 30 LPDs and 90 respondents in LPDs in Tabanan Regency. Respondents in this research were the chairman, treasurer and supervisory body of the LPD in Tabanan Regency. Based on the results of the analysis, it was found that GCG had a negative effect on the tendency of accounting fraud in LPD Tabanan Regency. This means that the better the GCG, the level of tendency for accounting fraud in the Tabanan Regency LPD will decrease. The existence of good organizational governance and continuous evaluation of operational activities helps in minimizing the tendency for accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. This means that the better the organizational culture in the Tabanan Regency LPD, the lower the tendency for accounting fraud to occur. Keywords: Good Corporate Governance, Organizational culture, Accounting fraud, LPD
Ethical Sensitivity, Love of Money, Locus of Control dan Perilaku Etis Mahasiswa Akuntansi
Putu Ayu Tasya Sanjiwani;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 9 (2024)
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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DOI: 10.24843/EJA.2024.v34.i09.p11
This study aims to examine the influence of ethical sensitivity, love of money, and locus of control on the ethical behavior of Accounting Students using theory of planned behavior. The population used in this study were all students Bachelor of Accounting Study Program class of 2018 in Udayana University. The sample studied was 154 respondents using a purposive sampling technique. Data was collected through the distribution of questionnaires. The collected data was then processed using multiple linear regression analysis. The results showed that ethical sensitivity, love of money and locus of control has a positive effect on ethical behavior of accounting students. This means that accounting students with high ethical sensitivity, high love of money and high locus of control will show more ethical behavior. Keywords: student ethical behavior; ethical sensitivity; love of money; locus of control
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD PADA INDOSAT DAN XL
Pingkan Ompi;
I.G.A.N Budiasih
E-Jurnal Akuntansi Vol 10 No 1 (2015)
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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This study aims to determine how differences in the performance of Indosat and XL with four perspectives of the balanced scorecard (BSC). Data in this study consist of annual report for 2009- 2012, the organizational structure, vision, mission, and general description of Indosat and XL. Data collection methods used is documentation. The variables of this study are four BSC perspectives. The data analysis technique used is descriptive comparative. Elaboration of the four perspectives indicate that the performance of the financial perspective is XL outperform than Indosat, while the customer perspective and the internal business process perspective is Indosat outperform than XL. In the learning and growth perspective, XL outperform than Indosat at indicator of employee productivity while on the ability of employees of both companies are just as good. Overall performance is directly proportional to Indosat and XL.
Implementasi Corporate Social Responsibility Berdasarkan Tri Hita Karana pada Lembaga Perkreditan Desa Kesiman Denpasar Timur
Ni Putu Anggie Krisnaningrum;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 31 No 7 (2021)
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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DOI: 10.24843/EJA.2021.v31.i07.p17
The Village Credit Institution as a financial institution runs its business emphasizing the Tri Hita Karana concept. Based on this concept, LPD has Corporate Social Responsibility to the surrounding community. This study used a qualitative approach in the form of a descriptive ethnographic method. The informants in this study were treasurers, staff, and customers. Data collection was carried out by interview and documentation. The results show that CSR implementation from the Parhayangan aspect is realized by performing the yajnya, contributing to villages or communities that are carrying out religious ceremonies, and conducting funds, from the Pawongan aspect manifested by providing assistance to residents affected by disaster and who are grieving in the form of cash and from the Palemahan aspect it is manifested by maintaining cleanliness and help each other. Keywords: Corporate Social Responsibility; Tri Hita Karana; Village Credit Institution.
TAX REVIEW ATAS KEWAJIBAN KOPERASI PEDAGANG PASAR KUMBASARI-BADUNG SEBAGAI PEMOTONG PPH PASAL 21 TAHUN PAJAK 2014
Stephanie Nora Tan;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 18 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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Kumbasari-Badung Market Trades Coorperative was incorporated since 1981 and was awarded the first rank Marketing Coorperatives Bali Provincial achievement in 2015 and outstanding Marketing Coorperative 2015 based on the Ministry of Coorperative and Small and Medium Enterprises. This achievement encourages Cooperative to improve its quality, include taxation aspects. This research review of the Coorperative tax liability as cutter income tax article 21 in fiscal year 2014 based on PER-31/PJ/2012. The independent variable are the object of income tax article 21, the cost position, non-taxable income, and tax rates. The dependent variable is the income tax payable article 21. The data collection using interviews and documentation. Data analysis technique using comparative descriptive. The research found that the Coorperative has not fulfilled obligations calculate, cut and deposit the income tax payable article 21, while the obligation to report the income tax payable article 21 has been carried out in accordance with PER-31/PJ/2012.
PENGARUH SISTEM PERPAJAKAN, KEADILAN, DAN TEKNOLOGI PERPAJAKAN PADA PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK
Mirah Pradnya Paramita;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 17 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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The purpose of this study is to obtain the empirical evidence of the effect of tax system, justice, and technology of taxation on taxpayer perception about tax evasion. This study is located at Kantor Pelayanan Pajak (KPP) Pratama Badung Utara and the population in this study is an individual taxpayer who is registered in KPP Pratama Badung Utara. The respondents in this study were 100 individual taxprayers were determined using purposive sampling method. The data come from the questionnaires that distributed to respondents and than analyzed with multiple linear regression analysis. The result showed that tax system and justice has negative influence on taxprayers perception about tax evasion. Meanwhile, technology of taxation does’nt has negative influence on taxprayers perception about tax evasion.
KINERJA KEUANGAN DAERAH MEMODERASI PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM PADA PERTUMBUHAN EKONOMI
Agus Adi Pratama Putra;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 19 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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Increased PAD and DAU allegedly not necessarily be increasing economic growth due to factor contingencies, namely the Regional Financial Performance. This study aims to determine the effect of PAD and DAU on Economic Growth and the ability of the Regional Financial Performance moderating PAD and DAU on economic growth. This study covers 8 districts and 1 municipality in the province of Bali. The data used is APBD realization and PDRB from years 2009 to 2013. The data in this study has been qualified classical assumption test and conformance test were processed using techniques Moderated Regression Analysis (MRA). Based on the results that has been done shows that PAD has a positive effect but not significant on economic growth while DAU has no effect on economic growth. Moderation test shows that the Regional Financial Performance able to increase PAD influence on economic growth, while the Regional financial performance as the moderating is not able to increase DAU effect on economic growth in the province of Bali.