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Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik Suindari, Ni Made; Purnama Sari, AA Pt. Agung Mirah
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): JAA - Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant.

Dampak Pengembangan Obyek Wisata Kayu Putih Terhadap Keuangan Dan Aktivitas Ekonomi Masyarakat Di Banjar Bayan Suindari, Ni Made; Surya, Luh Putu Setyandarini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40699

Tourism is one sector that has an impact on the economy. The island of Bali, which is famous for its culture and natural beauty, has a variety of tourist attractions. One of the unique tourist attractions in Bali is the existence of a giant wooden tree that grows firmly in the Bayan Traditional Village area. The tree which the local community calls the eucalyptus tree is estimated to be hundreds of years old, growing behind a sacred place called Pura Babakan. The idea to develop this tree as a tourist attraction began in 2013 and began to be visited by tourists. Tourist arrivals certainly affect the economic activities of local residents. This study examines the economic impact of the community as a result of the development of eucalyptus tourism objects. Interviews and observations were conducted to collect primary data. The qualitative approach was carried out through structured interviews with informants. The condition of community settlements, the type of residential building is permanent with tiled floors and walls. The ownership status of the house is self-owned, built on land inherited by the family. All houses have electricity. Most people use gas stoves for cooking. Ownership of valuables such as cars, motorcycles, gold, refrigerators, televisions, cellphones, and computers, the acquisition is not related to the impact of tourism objects, but because of necessity. In general, the development of eucalyptus tourism objects has not had much effect on the economy of the Bayan Traditional Village community. This tourist attraction is only a giant tree with limited supporting facilities. In the future, there are still many potential villages that must be explored as a means of supporting and adding to the comfort of visitors.Â Â

Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik Ni Made Suindari; AA Pt. Agung Mirah Purnama Sari
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples and 340 respondents from Unwar, Undiknas, Unhi and Unmas Denpasar. This study uses primary data was collected by using a questionnaire by using convenience sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the academic performance and consideration of the labor market has positive effect on the selection of career as a public accountant.

Pengaruh Kesehatan LPD, Jumlah Nasabah dan Suku Bunga Terhadap Proﬁtabilitas Melalui Pertumbuhan Aset A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.52

The purpose of this study was to analyze the health of Lembaga Perkreditan Desa (LPD) in Badung Regency in 2017-2019. LPD health is measured by CAR, KAP, BOPO, and LDR. Furthermore, CAR, KAP, BOPO, LDR, number of customers and interest rates will be tested for their effect on ROA with asset growth as an intervening variable. Testing was conducted on 103 of 122 LPDs in Badung Regency with CAEL Analysis to analyze the health conditions of the LPDs and Ordinary Least Square to test its effects. The LPD health categories consist of healthy, heallthy enough, less healthy and unhealthy. The results showed that LPDs in the healthy category in Badung Regency had increased from 2017 to 2019 by 1%. In 2017, there were 59% of LPDs in the healthy category and 2019 increased by 60%. Unhealthy LPDs have decreased by 4% since 2017. Other results show CAR, LDR, number of customers and interest rates have a positive effect on ROA. KAP and BOPO have a negative effect on ROA. Meanwhile, asset growth has no effect on ROA. In addition, CAR, BOPO, LDR and interest rates negatively affect asset growth. Meanwhile, KAP and the number of customers have no effect on asset growth. The results of this study also show that asset growth is able to mediate the relationship between the effect of LPD health analysis as proxied by CAR, KAP, BOPO, and LDR, the number of customers and interest rates on ROA. The research implication is focused on the analysis of LPD health, profitability and asset growth so that potential customers can be subject to losses before investing their funds in the LPD. In addition, LPDs are expected to increase their profits and assets by taking into account the CAR, LDR, number of customers and interest rates.

Dampak Pengembangan Obyek Wisata Kayu Putih Terhadap Keuangan Dan Aktivitas Ekonomi Masyarakat Di Banjar Bayan Ni Made Suindari; Luh Putu Setyandarini Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40699

Tourism is one sector that has an impact on the economy. The island of Bali, which is famous for its culture and natural beauty, has a variety of tourist attractions. One of the unique tourist attractions in Bali is the existence of a giant wooden tree that grows firmly in the Bayan Traditional Village area. The tree which the local community calls the eucalyptus tree is estimated to be hundreds of years old, growing behind a sacred place called Pura Babakan. The idea to develop this tree as a tourist attraction began in 2013 and began to be visited by tourists. Tourist arrivals certainly affect the economic activities of local residents. This study examines the economic impact of the community as a result of the development of eucalyptus tourism objects. Interviews and observations were conducted to collect primary data. The qualitative approach was carried out through structured interviews with informants. The condition of community settlements, the type of residential building is permanent with tiled floors and walls. The ownership status of the house is self-owned, built on land inherited by the family. All houses have electricity. Most people use gas stoves for cooking. Ownership of valuables such as cars, motorcycles, gold, refrigerators, televisions, cellphones, and computers, the acquisition is not related to the impact of tourism objects, but because of necessity. In general, the development of eucalyptus tourism objects has not had much effect on the economy of the Bayan Traditional Village community. This tourist attraction is only a giant tree with limited supporting facilities. In the future, there are still many potential villages that must be explored as a means of supporting and adding to the comfort of visitors.

Effect Of Application Of E-System Compliance With Individual Taxpayers Listed In Tax Service Office Pratama Gianyar I Putu Jana PRAWESWARA; Ni Made SUINDARI; I.D.A.M Manik SASTRI; Gde Deny LARASDIPUTRA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 1 (2020): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i1.8

E-System aims to facilitate taxpayers in carrying out tax obligations, so it is expected that taxpayer compliance will increase and state revenue will also increase. The purpose of this study was conducted to examine the level of compliance of individual taxpayers registered at the Gianyar Primary Service Office by using an e-system at the level of compliance. This research was conducted in the working area of ??the Gianyar Pratama Tax Office. Sampling using slovin formula and a total sample of 100 respondents. The type of data used is primary data using the questionnaire survey method. Data analysis techniques using multiple linear regression. The results of the e-filling variable have a positive effect on the compliance of individual taxpayers, and the e-billing variable has a positive influence on the compliance of individual taxpayers, the e-registration variable does not affect the compliance of individual taxpayers. The E-SPT variable does not affect individual taxpayer compliance.

KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari; I Nyoman Sutapa
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4148

This study aims to determine and analyze the Health of National Banking during the Covid-19 Pandemic on Firm Value through Financial Performance with the observation year 2018 to 2020. National banking conditions are analyzed using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The reason for choosing the banking sector in this study is because researchers want to know the impact of the Covid-19 pandemic on the banking sector and its effect on the economy of the Indonesian people. The sampling technique uses Probability Sampling type Simple Random Sampling. Meanwhile, the sampling used the Slovin Formula so that a sample of 32 companies with 96 observations was obtained. This study used 19 hypotheses. Our findings generally show that the average national bank is still in good health despite being in extraordinary conditions like the current pandemic. This is due to the consistency of other professions such as civil servants or MSME actors in fulfilling their obligations to banks so that they can support and anticipate credit problems that may arise in national banks. The results of the hypothesis test showed that only four (4) hypotheses were accepted, they are H1a, H3, H4, and H9. The results of the F test show that 71% of the firm value is influenced by Risk Profile, Good Corporate Governance, Earnings, Capital and Financial Performance.

Blue Economy: Kolaborasi Budidaya Demi Penguatan Ekonomi Rumah Tangga di Masa Pandemi Covid 19 Mirah Purnama Sari, A.A. Pt. Agung; Rusadi, Ni Wayan Purnami; Suindari, Ni Made
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 2 (2024): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v7i4.14141

Pandemi covid 19 menyebabkan 3,05 juta orang di Indonesia kehilangan pekerjaannya. Kondisi Ini meningkatkan pengangguran Indonesia sebesar 5,23 juta orang. PHK yang terjadi menyebabkan masyarakat tidak mampu membayar kewajibannya kepada bank yang mengakibatkan hutang di lingkup rumah tangga mengalami peningkatan. Oleh sebab itu tidak ada pilihan lain bagi seluruh anggota keluarga untuk tetap berdaya dan bertahan dalam menghadapi pandemi ini. Contoh pemberdayaan yang bisa dilakukan masyarakat adalah dengan budidaya lele dan jamur tiram. Penerapan konsep Blue Economy pada budidaya jamur tiram dan lele di masa pandemi covid 19 untuk menambah penghasilan dan demi penguatan perekonomian rumah tangga. Salah satu penerapan konsep Blue Economy diterapkan oleh Bapak Nyoman Ruda sebagai pemilik Bee Jamur dan Mina Asri Daton. Pengabdian dilakukan dengan metode survey dan diskusi. Pengabdian ini menghasilkan beberapa solusi untuk permasalahan mitra seperti 1) menyediakan bibit baglog dan juga menyediakan bibit lele dan pakannya, 2) menyediakan alat-alat penunjang yang lebih baru, 3) pelatihan dalam pembuatan baglog termasuk nutrisi, bahan-bahan dan alat-alat yang dibutuhkan dalam pembuatan baglog, 4) penyuluhan pentingnya kebersihan lingkungan dan kumbung, 5) penyuluhan pentingnya pengelolaan limbah plastik baglog, 6) memberikan alat vacum untuk kemasan lele, 7) membuat design kemasan, logo, dan konten Instagram untuk 2 bulan pertama, dan 8) memberikan pelatihan dan pendampingan pembukuan sederhana. Dampak dari dilakukannya pengabdian ini adalah literasi keuangan dan kesadaran akan pencatatan laporan keuangan mitra dan mahasiswa menjadi meningkat. Dampak lainnya adalah bertambahnya pengetahuan mitra dan mahasiswa dalam pengelolaan budidaya jamur tiram dan lele.

Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.

Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi I Dewa Ayu Kristiantari; Putu Yudha Asteria Putri; Ni Made Suindari; Claudia Wanda Melati Korompis
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.

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