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All Journal Jurnal Ilmiah Akuntansi dan Humanika MBR (Management and Business Review) J-MACC : Journal of Management and Accounting Jurnal Aplikasi Akuntansi Diseminasi : Jurnal Pengabdian kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS
AA Pt. Agung Mirah Purnama Sari
Universitas Warmadewa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.387 KB) | DOI: 10.29303/jaa.v3i1.31

Abstract

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 Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi I Gst. B Ngr. P. Putra; A.A. Pt. Ag. Mirah Purnama Sari; Gde Deny Larasdiputra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.531 KB) | DOI: 10.22225/we.18.1.991.41-51

Abstract

This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial.
Analisis kesehatan Lembaga Perkreditan Desa (LPD) se-Kabupaten Badung A.A Pt. Agung Mirah Purnama Sari; Ni Nyoman Sri Rahayu Damayanti; I Wayan Gde Yogiswara Darma Putra
MBR (Management and Business Review) Vol 5 No 2 (2021): Desember
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i2.5787

Abstract

Lembaga Perkreditan Desa (LPD) was established to strengthen the socio-cultural and economic life of the Balinese indigenous people, its implementation is not subject to the central government, but refers to local policies. The purpose of the study was to analyze the health of the LPD in Badung Regency. This is a descriptive study with a quantitative approach, using secondary data from LPD financial statements for 2017-2019. During 2017–2019 LPDs in the healthy category experienced an increase of 1%, for the fairly healthy category it did not change, the less healthy category increased by 3%, and the unhealthy decreased by 4%. LPD health analysis was measured by CAEL analysis. In 2017, 2018, and 2019 respectively, there were 13, 12, and 9 unhealthy LPDs; 5, 10, and 8 are not healthy; 24, 21, and 24 are quite healthy; and 61, 60, and 62 in the healthy category.
Factors That Affect Career Interest as A Public Accountant Ni Nyoman Sri Rahayu Damayanti; A.A. Pt. Agung Mirah Purnama Sari
International Journal of Education, Information Technology, and Others Vol 4 No 4 (2021): International Journal of Education, information technology and others
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.864 KB) | DOI: 10.5281/zenodo.5746991

Abstract

A persons’ career selection is based on the perception, personality, interests, abilities, and background of knowledge possessed by the individual. For accounting students, there are several areas of work that can be used as an alternative to career interests. In general, the desire of accounting students is to become a professional in the field of accounting. There are several factors that affect the career interest of an accounting student. Financial and non-financial aspect are two main reasons for people to choose their career. Financial award, professional recognition, behavior of the student, and the understanding of public accountant law are believed to be able to influence a persons’ career interests. The type A behavior is one type of people behavior that used as a behavior variable in this study. The respondents in this study are accounting students that already pass the 7th semester or still in 7th semester that study in the private universities in Denpasar. Data collection techniques are carried out by questionnaire method. The instruments are valid and reliable. The data already free from classical assumption problem. The data was analyzed by multiple linear regression analysis. The result showed that financial award, professional recognition, type A behavior, and the understanding of public accountant law have a positive and significant impact on career interest of accounting students as public accountant.
Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Audit Internal sebagai Variabel Pemoderasi di LPD Se-Kabupaten Karangasem I Kadek Agus Aditya Kusuma; Ni Luh Putu Mita Miati; A.A. Putu Mirah Purnama Sari; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.46888

Abstract

Of the number of LPDs in Bali, there are still LPDs with unhealthy information, even prohibited based on this the object of this study is the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud with internal audits as a moderating variable. Research is done by empirical studies. This study was conducted at the Village Credit Institute (LPD) sampling technique through the slovin formula, amounting to 65 samples and data collection with questionnaires. Data analysis techniques use the partial last square model with the help of smart PLS 3.0 applications. The test results explained that the effectiveness of internal control and compensation suitability had a negative effect on the tendency of accounting fraud while internal audits were not able to moderate the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud.
PENINGKATAN KUALITAS MASYARAKAT DESA PEGUYANGAN KAJA MELALUI BUDAYA GOTONG ROYONG Mirah Purnama Sari A.A Pt. Agung
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2023)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v5i1.3531

Abstract

Kuliah Kerja Nyata (KKN) Program is carried out with the aim of growing awareness and empathy for Warmadewa University students towards the real problems faced by rural communities, and also to realize community welfare and educate the nation's life and to promote sustainable development. This KKN activity is located in Peguyangan Kaja Village, North Denpasar District, Denpasar City, Bali Province. Peguyangan kaja village office is located on Jl. North Ahmad Yani No. 456, Peguyangan Kaja, North Denpasar, Denpasar City. Kuliah Kerja Nyata-Pembelajaran Pemberdayaan Masyarakat (KKN-PPM) UNWAR in Peguyangan Kaja Village is Group 2 and consists of 30 students. The approach system used is direct observation and deliberation. The solutions provided by KKN-PPM UNWAR students are as follows: 1) participating in "Clean Friday" and other hygiene activities, 2) distributing free masks and socializing the community around Peguyangan kaja village about the dangers of the omicron type of covid-19 virus, 3 ) assisting Posyandu activities for toddlers and the elderly as well as providing additional food in Peguyangan Kaja Village, 4) Implementation of the Stunting Case Prevention Program, 5) Marketing of local UMKM products through Social Media and the benefits of mushrooms for health, 6) Implementation of the Delivery of Jempiring Plants to Each Head of Dusun, 7) Implementation of Flowering Plant Planting Activities in Peguyangan 6 Elementary School Area, 8) 3rd dose vaccination activity for people in Peguyangan Kaja Village.
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

Abstract

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.
Co-Authors Gde Deny Larasdiputra I Gde Agung Wira Pertama I Kadek Agus Aditya Kusuma I Nyoman Sutapa I Wayan Gde Yogiswara Darma Putra Ni Luh Putu Mita Miati Ni Made Suindari Ni Nyoman Sri Rahayu Damayanti Putra, I Gst. B. Ngr. P.