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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Journal of Tourism Economics and Policy Behavioral Accounting Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing International Journal of Economics, Management and Accounting Sasambo: Jurnal Abdimas (Journal of Community Service)
Ni Made Intan Priliandani, Ni Made Intan
Fakultas Ekonomi, Universitas Warmadewa, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1730

Abstract

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.
PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Komang Fanny Krisnayanti Arta; I Gusti Ayu Ratih Permata Dewi; Ni Made Intan Priliandani
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 1 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i1.1720

Abstract

This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and company size on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange during 2022–2024. A quantitative explanatory approach was employed using secondary data from financial statements, annual reports, and sustainability reports. The sample consisted of 40 companies with a total of 120 observations selected through purposive sampling. Independent variables include profitability proxied by Return on Assets (ROA), CSR measured using the Corporate Social Responsibility Disclosure Index (CSRDI), and company size measured by the natural logarithm of total assets. Firm value, the dependent variable, is proxied by the Price Earning Ratio (PER). Panel data regression using the Fixed Effect Model, selected through Chow and Hausman tests, was applied. Results indicate that ROA, CSR, and company size simultaneously have a significant effect on PER. Partially, ROA and company size have a negative and significant effect, while CSR has no significant effect. These findings suggest that increases in profitability and company size do not necessarily raise market value, as investors consider long-term growth prospects and performance signals. Moreover, CSR disclosure, which is relatively uniform across companies, does not significantly differentiate investor perception. This study contributes theoretically to accounting research and practically to investment decision-making in the food and beverage subsector, especially during the post-pandemic recovery period.
PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Komang Adi Kurniawan Saputra; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Gst. B. Ngr. P. Putra
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.2.2019.168-176

Abstract

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN Ni Made Intan Priliandani; Komang Adi Kurniawan Saputra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.13-25

Abstract

The biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover.
Case-Based Learning dalam Pembelajaran Akuntansi Sektor Publik Komang Adi Kurniawan Saputra; Ni Made Intan Priliandani; Putu Dian Pradnyanitasari; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.57

Abstract

This study aims to examine the effect of the application of case-based learning methods and motivation on the understanding of public sector accounting with emotional intelligence as a moderator. The population of this study is undergraduate accounting department students who have taken public sector accounting courses at Warmadewa University. The sampling technique in this study was purposive sampling with certain criteria such as students who have taken public sector accounting courses. Research design is survey research design by distributing questionnaires to respondents. Data analysis uses moderated regression analysis (MRA). The results of this study indicate that the application of case-based and motivational learning methods significant positive effect on the understanding of public sector accounting, and proved that emotional intelligence is able to moderate the effect of the application of case-based learning methods and motivation towards understanding public sector accounting.
Co-Authors Agung Kepakisan Mandala, I Gusti Ngurah Alvien Gunawan Anak Agung Gde Krisna Paramita DEWI, Ni Kadek Sintiya Purnama Endra, I Nyoman Gde Deny Larasdiputra I Dewa Ayu Kristiantari I Dewa Kristiantari I Gusti Ayu Athina Wulandari I Gusti Ayu Ratih Permata Dewi I Gusti Ayu, Athina Wulandari I Kt Puja Wirya Sanjaya I Nyoman Endra Ida Bagus Putra Astika Jannah, Binti Shofiatul Komang Adi Kurniawan Saputra Komang Fanny Krisnayanti Arta Mariyatni, Ni Putu Sri MARTINI, NI PUTU RISKI Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Rai Juniariani Ni Made Taman Sari Ni Putu Sri Mariyatni Putra, I Gst. B. Ngr. P. Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Yudha Asteria Putri Sumartini, Ade Ruly Titik Agus Setiyaningsih TRISNADEWI, A.A Ayu Erna Wulandari, I Gusti Ayu Athina