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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Parta: Jurnal Pengabdian Kepada Masyarakat Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) JRABA Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Dharma Jnana Jurnal Abdi Dharma Masyarakat Jurnal Inovasi Akuntansi SENEMA
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
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THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDES AND PERSONALITY ON THE BEHAVIOR OF FINANCIAL MANAGEMENT OF TRADERS IN GUWANG GIANYAR ARTS MARKET, BALI IN THE COVID-19 PANDEMIC Ni Luh Putu Sandrya Dewi; Luh Gede Kusuma Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4117

Abstract

The implementation of PSBB (Large-Scale Social Restrictions) in early 2020 until the implementation of PPKM (Enforcement of Restrictions on Community Activities) in Java-Bali causes economic problems to still be felt for the majority of the community, especially business actors who must make the right strategy to survive during this pandemic. Business actors must have knowledge, attitude and personality about financial management, so that challenges in facing economic difficulties during this pandemic can be overcome. Therefore, this study aims to determine the effect of financial knowledge, financial attitudes, and personality on financial management behavior of traders at the Guwang Art Market, Gianyar, Bali. The research subject is 36 respondents, namely Guwang art market traders. This research was analyzed using multiple linear regression analysis. The results showed that financial knowledge had a positive effect on financial management behavior. Finance attitude has a positive effect on financial management behavior. However, different results indicate that personality has no effect on financial management behavior. Pemberlakuan PSBB (Pembatasan Sosial Berskala Besar) di awal tahun 2020 hingga pada pemberlakuan PPKM (Pemberlakukan Pembatasan Kegiatan Masyarakat) di Jawa-Bali menyebabkan permasalahan ekonomi masih dirasa berat bagi sebagian besar masyarakat, terutama pelaku usaha yang harus membuat strategi tepat untuk bertahan di masa pandemi ini. Pelaku usaha harus mempunyai pengetahuan, sikap dan kepribadian tentang manajemen keuangan, sehingga tantangan dalam menghadapi kesulitan ekonomi di masa pandemi ini dapat diatasi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, sikap keuangan, dan kepribadian terhadap perilaku manajemen keuangan pedagang Pasar Seni Guwang, Gianyar, Bali pada masa pandemi covid-19. Subjek penelitian adalah 36 orang responden yaitu pedagang pasar seni Guwang. Penelitian ini dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menujukkan bahwa pengetahuan keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Sikap keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Tetapi, hasil berbeda menunjukkan bahwa kepribadian tidak berpengaruh terhadap perilaku manajemen keuangan.
Pengaruh Mobile Banking Bank Negara Indonesia Terhadap Fee based income Periode 2017-2021 I Nyoman Ferdi Deva Pranata; Luh Gede Kusuma Dewi
Jurnal Akuntansi Profesi Vol. 14 No. 02 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i02.62209

Abstract

Abstrak Tujuan dari penelitian ini adalah: (1) Mengetahui pengaruh jumlah pengguna aktif mobile banking terhadap fee based income, (2) Mengetahui pengaruh jumlah transaksi mobile banking terhadap fee based income, dan (3) Mengetahui pengaruh jumlah pengguna aktif mobile banking terhadap jumlah transaksi mobile banking. (4) Mengetahui apakah jumlah transaksi mobile banking mampu memediasi pengaruh jumlah pengguna aktif mobile banking terhadap fee based income. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pusposive sampling yaitu laporan keuangan tahun 2017-2021.Analisis data menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa (1) Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap fee based income (2) Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap variabel jumlah transaksi mobile banking (3) Jumlah transaksi mobile banking berpengaruh positif dan signifikan terhadap variabel fee based income (4) Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap variabel fee based income dengan mediasi variabel jumlah transaksi mobile banking (5) variabel jumlah pengguna aktif mobile banking mampu mempengaruhi secara langsung variabel fee based income maupun tidak langsung dengan melibatkan jumlah transaksi mobile banking. Abstract The purposes of this study are: (1) To determine the effect of the number of active mobile banking users on fee-based incomes, (2) To determine the effect of the number of mobile banking transactions on fee-based income, and (3) To determine the effect of the number of active mobile banking users on the number of mobile transactions banking. (4) Knowing whether the number of mobile banking transactions is able to mediate the effect of the number of active mobile banking users on fee-based income. The method used in this study is quantitative with a purposive sampling technique, namely the 2017-2021 financial reports. Data analysis uses path analysis. The results showed that (1) the number of active mobile banking users had a positive and significant effect on fee-based income (2) the number of active mobile banking users had a positive and significant effect on the variable number of mobile banking transactions (3) the number of mobile banking transactions had a positive and significant effect on fee-based income variable (4) The number of active mobile banking users has a positive and significant effect on the fee-based income variable by mediating the variable number of mobile banking transactions (5) the variable number of active mobile banking users is able to directly influence the fee-based income variable or indirectly by involving the number of mobile banking transactions.
Analisis Kondisi Pasar Modal Pra Pasca Kenaikan BI 7-Day Repo Rate: Event Study Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di BEI Gede Agus Indrawan; Luh Gede Kusuma Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.60052

Abstract

This study aims to determine the condition of the capital market before the increase in the BI 7-Day (Reverse) Repo Rate in terms of the average differences in trading frequency, market capitalization, abnormal returns, and trading volume activity before and after events in property and real estate sector companies on the BEI. This research was conducted using the event-study method to assess the capital market's reaction to events. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study was carried out by purposive sampling method with certain criteria so as to obtain a sample of 60 companies. The analysis technique used in this study is the Wilcoxon-Signed Rank Test with an observation period of 10 stock exchange working days. The results of the study show that: (1) there is no difference in the average trading frequency before and after the increase in the BI 7-Day Repo Rate. (2) there is a difference in the average market capitalization before and after the increase in the BI 7-Day Repo Rate. (3) there is no difference in the average abnormal return before and after the increase in the BI 7-Day Repo Rate. (4) there is no difference in average trading volume activity before and after the increase in the BI 7-Day Repo Rate.
Literasi Keuangan Dan Resiliensi Keuangan Mahasiswa: Ditinjau Dari Perspektif Gender Nyoman Trisna Herawati; Dewi, Luh Gede Kusuma; Meitriana, Made Ary
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): 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.16.1.2024.43-56

Abstract

Nowadays, students are very active in using financial technology as a means of payment or investment. For this reason, good financial literacy and resilience are needed to maintain financial well-being in the future. This study aims to examine financial literacy and financial resilience in Accounting Study Program students from a gender perspective. The research method used a quantitative descriptive approach. A total of 156 active students of Universitas Pendidikan Ganesha became respondents. Data were collected using a financial literacy test and a financial resilience questionnaire. The results showed that the average level of financial literacy was moderate. Viewed from a gender perspective, the average financial literacy of women (M=9,36) is higher than that of men (M=9,31). However, the average financial resilience of men (M=50,72) is higher than that of women (M=50,15). Based on financial literacy indicators, men have a better understanding of the concepts of investment and insurance. Meanwhile, women have a better understanding of basic financial concepts and credit management. Based on financial resilience indicators, men have a better ability to control money, the ability to manage financial stress, and have financial planning. Women are able to watch their spending and have a better financial cushion. Financial literacy is positively correlated to financial resilience with a correlation value of 0,134 (p=0,047). These results indicate that there is a significant relationship between financial literacy and financial resilience. The higher a person's financial literacy will increase their financial resilience.
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Suku Bunga Terhadap Minat Menabung Pada Koperasi Dana Karya SariDesa Adat Bugbug Ni Wayan Sri Widari; Dewi, Luh Gede Kusuma
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.50923

Abstract

This study aims to determine the effect of income levels, financial literacy and interest rates on interest in saving in the work of the traditional bugbug village fund cooperative. The type of research used is a causal quantitative type. This study uses primary data obtained by distributing questionnaires or questionnaires. The collection of samples by purposive sampling technique and obtained 100 samples. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing with the help of SPSS 26.0 for windows application. The results of this study indicate that (1) the level of income, financial literacy and interest rates have a positive effect on interest in saving in the work of the traditional bugbug village fund cooperative. Keywords : Income level, Financial Literature, and Interest Rates
Pengaruh Kompetensi Sumber Daya Manusia, Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Koperasi di Kecamatan Buleleng Hitawasana, Putu Jyestha; Dewi, Luh Gede Kusuma
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.65171

Abstract

This study aims to determine the effect of human resource competence, understanding of accounting, accounting information systems, and internal control systems on the quality of cooperative financial reports in Buleleng District. The population in this study are cooperatives located in the District of Buleleng. The data sampling used is purposive sampling method using certain criteria. The data are analysed by multiple linear regression analysis. The dependent variable in this study is the human resource competence, while the independent variables are the quality of financial reports, understanding of accounting, accounting information systems and internal control systems. The results of this study indicate that human resource competence, understanding of accounting, accounting information, and the internal control system has a significant positive effect on the quality of financial reports.
Pengaruh Struktur Modal, Peluang Pertumbuhan, dan Produk Domestik Bruto terhadap Profitabilitas pada Perusahaan Pembiayaan yang Terdaftar di BEI Periode 2020-2022 Sativani, Agri; Luh Gede Kusuma Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.75770

Abstract

This research aims to analyze the effect of capital structure, growth opportunity, and Gross Domestic Product on profitability. The research type is associative quantitative research. The data used is secondary data from the company’s annual report that can be accessed through the official website of Indonesia Stock Exchange, namely www.idx.co.id and the official website of Central Bureau of Statistics (Indonesia), namely www.bps.go.id. The research population is all multifinance companies listed in Indonesia Stock Exchange for 2020-2022 period, as many as 25 companies. Based on the purposive sampling method, there are 12 multifinance companies as a research sample. The data obtained were then tested and analyzed by descriptive statistical analysis, classical assumption testing, as well as hypothesis testing by software of SPSS 26 version. The results of this research can be showed that: (1) capital structure does not affect profitability; (2) growth opportunity has a negative and significant effect on profitability; (3) Gross Domestic Product has a positive and significant effect on profitability; and then (4) capital structure, growth opportunity, and Gross Domestic Product simultaneously affect profitability.
PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Devi, Sunitha; Dewi, Luh Gede Kusuma; Dewi, Putu Eka Dianita Marvilianti
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 | DOI: 10.20473/jraba.v4i1.46047

Abstract

This research was done in purpose of finding out empirical evidences about the effects of client importance towards the audit quality, danthe 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 is36 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 analysiswas applied to analyze the data. The data analysis support the hypothesis: (1)client importance has negative insignificant effect towards the audit quality, dan(2) commitment of the accounting profession was able to moderatethe influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating danperforming 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 dansanctions related to violations of the accounting code of ethics danviolations of the audit process so that they can cause deterrent effects for the perpetrators dancan be used as learning for other auditors so as not to violate these rules
Pengaruh Pemahaman Teknologi Informasi, Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada Usaha Kecil dan Menengah di Kabupaten Buleleng Septiani, Luh Enik; Dewi, Luh Gede Kusuma
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.48465

Abstract

Penelitian ini dilakukan untuk meneliti pengaruh pemahaman teknologi informasi, pendidikan, dan sosialisasi terhadap penerapan SAK EMKM pada usaha kecil dan menengah di Kabupaten Buleleng. Jenis penelitian ini termasuk dalam penelitian kuantitatif dengan menggunakan instrumen pengumpulan data berupa kuesioner via google form. Penentuan sampel menggunakan metode purposive sampling, jumlah sampel dalam penelitian adalah sebesar 63 responden. Metode analisis data pada penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan menggunakan IBM SPSS versi 25. Hasilnya menunjukkan bahwa secara parsial pemahaman teknologi informasi, pendidikan, dan sosialisasi berpengaruh positif dan signifikan terhadap penerapan SAK EMKM pada usaha kecil dan menengah di Kabupaten Buleleng. Hasil penelitian secara simultan menunjukan bahwa variabel pemahaman teknologi informasi, pendidikan, dan sosialisasi berpengaruh positif dan signifikan terhadap penerapan SAK EMKM pada usaha kecil dan menengah di Kabupaten Buleleng.  
Pengaruh Mobile Banking Bank Negara Indonesia Terhadap Fee Based Income Periode 2017-2021 Pranata, I Nyoman Ferdi Deva; Dewi, Luh Gede Kusuma
Jurnal Akuntansi Profesi Vol. 14 No. 03 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i03.62901

Abstract

Pengguna aktif Mobile Banking yang terus meningkat beririnan dengan jumlah transasi yang meningkat. Tingkat laba besih Bank Negara Indonesia yang meninggkat tiap tahunnya. BNI mengalami fluktuasi pada fee based income. Tujuan dari penelitian ini adalah: Mengetahui pengaruh jumlah pengguna aktif mobile banking terhadap fee based income; Mengetahui pengaruh jumlah transaksi mobile banking terhadap fee based income; Mengetahui pengaruh jumlah pengguna aktif mobile banking terhadap jumlah transaksi mobile banking, dan Mengetahui apakah jumlah transaksi mobile banking mampu memediasi pengaruh jumlah pengguna aktif mobile banking terhadap fee based income. Metode yang digunakan dalam penelitian ini adalah kuantitatif jenis data sekunder dengan teknik penarikan sampel menggunakan pusposive sampling yaitu laporan keuangan mengenai jumlah pengguna aktif mobile banking, jumlah transaksi mobile banking, dan fee based income dalam empat tahun trakhir yai tahun 2017-2021. Analisis data menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap fee based income. Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap variabel jumlah transaksi mobile banking. Jumlah transaksi mobile banking berpengaruh positif dan signifikan terhadap variabel fee based income. Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap variabel fee based income dengan mediasi variabel jumlah transaksi mobile banking. Keywords: Mobile Banking, BNI, Fee Based Income
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Alicia, Erica Astawa, I Gede Putu Banu Bhisma Putra Wasuka Darmayanti, Kadek Indah Dewi, Cokorda Istri Wulan Cintya Dewi, Putu Eka Dianita Marvilianti Dwi Tarisa Oktaviani Edy Sujana Febry Sugiantara Ferdinand Raygel Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah Hitawasana, Putu Jyestha Hongutomo, Beatrix I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Arya Vidyananta I Putu Hery Putra Pratama I Putu Julianto Kadek Bagus Devana Arta Karmawan, I Putu Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Yogiswara Lestari, Ni Komang Meira Diah Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Madori Sekarasari Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Arie Wahyuni Made Ary Meitriana Made Dinda Mariadi Meitriana, Made Ary Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Kadek Sri Widyantari Ni Komang Purwaningsih Ni Komang Sindy Puspita Dewi Ni Luh Merdani Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Made Noviyanthi Ni Made Sri Widiantari Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Oktayani, Komang Sri Padmayani, Ni Luh Parwati, Ni Kadek Ayu Yusi Pranata, I Nyoman Ferdi Deva Purwaningsih, Ni Komang Putra, I Gusti Ngurah Pradnyana Putri, Amanda Beta Ardelia Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sativani, Agri Sayu Anggi Safitri Septiani, Luh Enik Sujana, Ni Made Wanda Diajeng Sunitha Devi Swari, Ni Kadek Chintya Widya Syafaah, Nur Triada, Komang Umbu Joka Wati, Luh Putu Erlina Ariya Wiradharma, I Gede Teguh Brahmastra