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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Prospek: Jurnal Manajemen dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi JRABA Jurnal Akuntansi dan Keuangan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi
Sunitha Devi
Universitas Pendidikan Genesha
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Tingkat Pendidikan, Pelatihan, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Berbasis SISKEUDES I Nyoman Dedi Setiadi; Sunitha Devi
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26080

Abstract

This research aimed to determine empirical evidence about the effect of the level of education, training and internal control systems on the quality of financial reports based on Siskeudes. This is a quantitative research with primary data which collected from questionnaires and measured using likert scale. The populations is the Siskeudes Operators with a total population of 133 people. The sampling technique uses Isaac table so as to get a sample of 88 people. Data analysis technique used is multiple linear regression analysis using IMB SPSS ver. 24.0. The results of this research indicate that Education level, training and internal control systems affected positively towarded the quality of village financial reports based on Siskeudes.
Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Persepsi Karyawan Mengenai Whistleblowing System Dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Empiris Pada BUMDes di Kecamatan Banjar, Kabupaten Buleleng) Ngurah Alit; Sunitha Devi
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.34994

Abstract

This study aims to determine the effect of employee perceptions of the whistleblowing system and internal control on fraud prevention; Tri Kaya Parisudha's philosophy can moderate the relationship between employee perceptions of the whistleblowing system and internal control over fraud prevention. This type of research is quantitative research. The population used is all employees at BUMDes in Banjar District. The sampling technique used the census method, with a sample of 37 respondents. Data analysis in this study used descriptive analysis, data quality test, classical assumption test, and hypothesis testing with the help of the SPSS version 23.0 program. The results show (1) employee perceptions of the whistleblowing system have a positive and significant effect on fraud prevention, (2) internal control has a positive and significant effect on fraud prevention, (3) the tri kaya parisudha philosophy can moderate the relationship between employee perceptions of the whistleblowing system and fraud prevention; and (4) the tri kaya parisudha philosophy can moderate the relationship between internal control and fraud prevention.Keywords: whistlebowing system, internal control, fraud prevention, tri kaya parisudha
The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Sunitha Devi; Luh Gede Kusuma Dewi; Putu Eka Dianita Marvilianti Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.473 KB) | DOI: 10.31093/jraba.v4i1.141

Abstract

This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.
A comparison between PSAK 71 and PSAK 55 in the banking industry Sunitha Devi; I Gede Arya Wigarba; Nyoman Trisna Herawati; I Nyoman Putra Yasa
Jurnal Ekonomi dan Bisnis Vol 24 No 1 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i1.4382

Abstract

Kegiatan ekonomi yang timbul dari penggunaan PSAK (Pernyataan Standar Akuntansi Keuangan) 55 disinyalir menjadi penyebab ketidakstabilan sistem perbankan pada saat Indonesia menghadapi krisis keuangan global tahun 2008, penggunaan PSAK 55 mengakibatkan alokasi CKPN (Cadangan Kerugian Penurunan Nilai) bersifat prosiklikal. CKPN prosiklikal diharapkan dapat dihindari melalui penerapan PSAK 71 karena prosiklikal tidak mencerminkan kinerja keuangan yang berkelanjutan. Penelitian ini dilakukan untuk menguji efektivitas penerapan PSAK 71 dalam menghindari prosiklikal dan mitigasi credit crunch. Populasi penelitian ini adalah industri perbankan yang terdaftar di BEI dari tahun 2008 sampai dengan tahun 2020. Analisis data menggunakan analisis deskriptif dan Wilcoxon Rank Test. Hasil penelitian menunjukkan: 1) terdapat perbedaan CKPN yang signifikan antara penerapan PSAK 55 dan penerapan PSAK 71, namun untuk nilai CAR dan profit tidak terdapat perbedaan yang signifikan, 2) tidak terdapat perbedaan yang signifikan pada nilai CKPN yang diterapkan berdasarkan PSAK 71 antara sebelum dan setelah memasuki pandemi COVID-19, dan 3) terdapat perbedaan signifikan terkait penyaluran kredit selama krisis 2008 dan krisis 2020 saat pandemi COVID-19.
Pengaruh Akuntabilitas, Kualitas Pelayanan, dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Pada Lembaga Bali Children Foundation (BCF) Putu Febriyanti; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

AbstrakPenelitian ini bertujusn untuk mengetahui pengaruh akuntabilitas, kualitas pelayanan, dan transparansi laporan keuangan terhadap kepercayaan donatur pada lembaga Bali Children Foundation. Populasi penelitian ini adalah seluruh donatur tahun 2021 yaitu 295 dan sampel penelitian ini sebanyak 32 donatur dengan menggunakan purposive sampling. Metode penelitian ini adalah penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Teknik analisis data dalam penelitian ini yaitu analisis deskriptif, uji instrumen, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: 1) Akuntabilitas berpengaruh positif signifikan terhadap kepercayaan donatur; 2) Kualitas pelayanan berpengaruh positif signifikan terhadap kepercayaan donatur; 3) Transparansi laporan keuangan tidak berpengaruh terhadap kepercayaan donatur. Kata Kunci: akuntabilitas, kualitas pelayanan, transparansi laporan keuangan, kepercayaan donatur AbstractThis study aimed at determining the effect of accountability, quality of service, and transparancy financial report on the trust of the sponsor Bali Chidren Foundation sociaty. The population of this research were all the sponsors in 2021 is 295 and 32 research sample using purposive sampling. This research method was quantitative method with primary data obtained from questionnaire and measure by instrument test, classical assumption test, and hypothesis test. The result of this study indicated that: 1) accountability had a positive and significant effect on sponsor trust; 2) quality of service had a positive and significant effect on sponsor trust; 3) transparancy financial report did not have any significant on sponsor trust. Keyword: accountability, quality of service, transparancy financial report, and sponsors trust
Pengaruh Earning Per Share (EPS), Kepemilikan Manajerial, Dan Posisi Kas Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Indeks LQ45 Tahun 2017-2019 Romi Ananda Putra; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Adapun tujuan dari penelitian ini adalah untuk menguji apakah earning per share, kepemilikan manajerial dan posisi kas berpengaruh terhadap kebijakan dividen dengan menggunakan uji secara parsial. Penelitian ini merupakan penelitian kuantitatif dan deskriptif. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan yang terdaftar di Indeks LQ45 dengan 3 tahun pengamatan yaitu sejak tahun 2017-2019. Jumlah populasi dalam penelitian ini adalah 45 perusahaan dagang dan sampel yang memenuhi kriteria menurut purposive sampling yaitu 17 perusahaan. Hasil analisis menunjukkan bahwa, kepemilikan manajerial berpengaruh positif dan signifikan terhadap kebijakan dividen pada perusahaan yang terdaftar di Indeks LQ45 dan posisi kas berpengaruh negatif dan signifikan terhadap kebijakan dividen pada perusahaan yang terdaftar di Indeks LQ45, serta earning per share tidak berpengaruh signifikan pada perusahaan yang terdaftar di Indeks LQ45
Application of Personal Information Cash Flow (APIC) - Based Financial Practice Innovation as a Pillar of Financial Education Sunitha Devi; Putu Eka Dianita Marvilianti Dewi; Lucy Sri Musmini
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.530

Abstract

This research was conducted to prove that APIC-based financial learning practices can improve financial literacy, which also has a positive effect on inclusive financial management education. The grand theory used in this research is Behavioral Finance Theory. The sample of this research used an error rate of 5%; therefore, the sample obtained amounted to 347 people. This study used the design of R&D and also the design of media applications. The study was conducted using a mixed-method. Data analysis techniques used: 1) data eligibility test, 2) t-test through one-way ANOVA analysis and 3) simple regression. The results showed that: (a) the APIC work system that was developed had met the material and media validity requirements, (b) APIC-based financial learning practices were able to increase financial literacy, and (c) APIC-based financial literacy had a positive effect on the level of inclusive financial management.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Devi, Sunitha; Budiasih, I Gusti Nyoman; Badera, I Dewa Nyoman
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to find out empirical evidences on the effect of ERM disclosure and IC disclosure on firm value. The sample of the research is 73 non-financial companies listed in Indonesia Stock Exchange for the period of 2010-2014. Regression analysis of panel data was applied to analyze the data. The results show that ERM disclosure has positive and significant effect on the firm value. This study also finds that IC disclosure has positive and significant effect on the firm value. Firm size, profitability, and leverage, as control variables, are also contributing positive and significant effects on the firm value. The results of this research can be used as a consideration for the company’s management to increase ERM and IC disclosures in the annual report as ERM and IC disclosures can be a positive signal to encourage the increase in corporate value. In addition, since ERM and IC information are very significant for investors, it can also be beneficial for the regulator to set up and establish instruments of mandatory disclosure related to ERM and IC to minimize the asymmetry of information which can disadvantage company’s related parties.
Persepsi Mahasiswa Akuntansi Mengenai Karakteristik Individu Pada Kecurangan Laporan Keuangan Putu Riesty Masdiantini; Sunitha Devi; Gst. Ayu Ketut Rencana Sari Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.52525

Abstract

The purpose of this study was to obtain empirical evidence regarding the perceptions of accounting students regarding individual characteristics of financial statement fraud. This research is a quantitative research using a quasi-experimental approach, namely the 2X2 factorial design. The number of samples in this study were 110 Undiksha Accounting S1 students who were selected through the Purposive Sampling technique. The data analysis technique used is Two-Ways Analysis of Variance (ANOVA). The results showed that the bystander effect had no effect on the occurrence of financial statement fraud. Meanwhile, whistleblowing has a significant negative effect on the occurrence of fraudulent financial statements. Meanwhile, locus of control can moderate the bystander effect relationship on financial statement fraud. However, the locus of control has not been able to moderate the relationship between the whistleblowing on fraudulent financial statements. The gender variable can moderate the bystander effect relationship on financial statement fraud. However, the gender variable has not been able to moderate the whistleblowing relationship on financial statement fraud Keywords: Fraudulent Financial Statements, individual characteristics
Co-Authors Aditya Putra, I Putu Wahyu Alit, Ngurah Anak Agung Gde Putu Widanaputra Anan, Made Wimantara Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Desak Putu Erna Juliarmini Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Putu Geria Warsita Widya Darma I Ketut Yadnyana I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Putu, Cintya Paramitha Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Komang Adi Kurniawan Saputra leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Martin Mahardika, A.A.N. Yudha Merliana Dewi Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Made Dwi Ratnadi Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi sukmayanti, leny Suryani, Kadek Ria Warasniasih, Ni Made Sindy Wiguna, Dewa Made Kramas Artha Windayani, Sang Putu