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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Abdi Insani Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Batara Wisnu : Indonesian Journal of Community Services Journal of Applied Sciences in Accounting, Finance, and Tax Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu JIMEKA Jurnal Akuntansi dan Perpajakan (JUPAK)
Ni Putu Budiadnyani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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SOSIALISASI PAJAK SEBAGAI PEMODERASI PENGARUH INSENTIF PAJAK TERHADAP KEPATUHAN UMKM Sumba Wirawan, I Made Dwi; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3977

Abstract

Kepatuhan wajib pajak usaha mikro, kecil, dan menengah dapat membantu pemerintah dalam mengumpulkan pendapatan perpajakan yang diperlukan untuk pembangunan dan penyediaan layanan publik. Dimana dalam hal ini insentif pajak dapat dapat meningkatkan motivasi wajib pajak usaha mikro, kecil, dan menengah untuk memanfaatkan insentif dan mematuhi kewajiban perpajakan. Penerapan insentif pajak dapat mengurangi beban pajak yang harus dibayar oleh wajib pajak usaha mikro, kecil, dan menengah, sehingga mereka cenderung lebih patuh dalam menjalankan kewajiban perpajakan dan memanfaatkan insentif pajak yang telah diberikan. Populasi dalam penelitian ini adalah wajib pajak usaha mikro, kecil dan menengah yang terdapata di Kota Denpasar, dengan jumlah sampel sebanyak 100 wajib pajak. Penentuan sampel menggunakan simple random sampling, dengan menggunakan rumus Slovin. Hasil penelitian menunjukan bahwa insentif pajak berpengaruh pada kepatuhan wajib pajak usaha mikro, kecil dan menengah, sedangkan sosialisasi pajak memperlemah pengaruh insentif pajak pada kepatuhan wajib pajak.
PENGARUH TINGKAT PEMAHAMAN DAN KEPEDULIAN PELAKU UMKM TERHADAP IMPLEMENTASI GREEN ACCOUNTING DALAM MENINGKATKAN KEBERLANJUTAN BISNIS Pramita Indraswari, I Gusti Agung Ayu; Pradnyani, I Gusti Agung Arista; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4827

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh pemahaman dan kepedulian pelaku UMKM dalam implementasi green acoounting. Kegiatan produksi UMKM di bidang fashion seringkali memberikan dampak buruk terhadap lingkungan sekitar. UMKM dianggap memiliki kewajiban untuk memahami dan mengimplementasikan konsep green accounting dalam menjalankan kegiatan usahanya karena dalam memproduksi produknya kadangkala menghasilkan limbah yang dapat mencemari dan merusak lingkungan. UMKM dapat menggunakan strategi green accounting, yaitu dengan memasukkan biaya lingkungan pada sistem akuntansi yang digunakan. Adanya strategi green accounting yang digunakan UMKM, dapat meningkatkan nilai etika bisnis sehingga dapat meningkatkan kepercayaan masyarakat terhadap perusahaan. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner. Teknik pengumpulan data yaitu menggunakan kuesioner yang akan disebar di UMKM. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini menemukan bahwa pemahaman, dan kepedulian pelaku usaha UMKM berpengaruh positif dan signifikan terhadap penerapan green accounting.
Professional skepticism and audit judgment: The moderating effect of audit experience Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.106-116

Abstract

An entity's financial performance, position, and cash flows are structurally represented in financial statements, which also capture management's accountability for financial resources. To safeguard the credibility of financial information and bolster public trust, the public accounting profession is instrumental in rendering opinions on the reliability of these financial statements. To validate these financial statements and form views about the fairness of the financial information given, independent auditors conduct an audit procedure. The assessment of financial statements is greatly impacted by the audit judgment, which is an essential part of the auditing process. The impact of professional skepticism on audit judgment is investigated in this study. This study also investigates auditor experience's potential to function as a moderating variable. A total of 76 auditors from public accounting companies registered in Bali Province were the samples evaluated. Purposive sampling was used in this study to choose the sample, and auditors with at least a year of experience were required. Both linear regression and moderated regression analysis (MRA) are the analysis methods employed. The analysis's findings demonstrate that professional skepticism improves audit judgment. The association between audit judgment and professional skepticism cannot be mitigated by audit expertise. The results imply that the relationship between professional skepticism and the caliber of audit judgment is not always strengthened by auditor experience. It appears that both seasoned and inexperienced auditors are capable of exhibiting professional skepticism and rendering sound audit decisions.
Peran Sales Growth dalam Memoderasi Hubungan antara Leverage pada Tax Avoidance Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1638

Abstract

Pajak sebagai dominasi penerimaan negara menuntut kepatuhan dan kesadaran masyarakat dalam memenuhi kewajiban pembayarannya. Namun, upaya pemerintah dalam mengoptimalkan penerimaan pajak bertentangan dengan keinginan perusahaan. Penelitian ini menguji pengaruh leverage terhadap tax avoidance. Selain itu, penelitian ini juga menguji kemampuan sales growth sebagai variabel moderasi. Jumlah sampel yang dianalisis sebanyak 60 sampel berupa laporan keuangan perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa leverage berpengaruh positif terhadap tax avoidance. Sales growth memperlemah pengaruh leverage terhadap tax avoidance.
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation Sari, Diah Ayu Wantika; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A Desy
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of time budget pressure and audit fees on audit quality, incorporating auditor motivation as a moderating variable within Public Accounting Firms in Bali Province, Indonesia. Addressing a gap in the literature concerning the interplay between financial and temporal constraints and auditor performance, this research adopts a quantitative approach using Structural Equation Modeling (SEM) via SmartPLS. Data were obtained from 103 auditors through structured questionnaires. The empirical results demonstrate that time budget pressure has a significant positive effect on audit quality (β = 0.265, p = 0.006), as do audit fees (β = 0.246, p = 0.026). Notably, auditor motivation significantly moderates both relationships. Specifically, it amplifies the effect of time budget pressure (β = 0.369, p = 0.003) and audit fees (β = 0.198, p = 0.039) on audit quality. These findings suggest that auditor motivation plays a critical role in mitigating the negative implications of resource constraints and enhancing audit performance. The study contributes to the auditing literature by providing empirical evidence on the moderating role of intrinsic motivation in the audit process. From a practical perspective, it underscores the importance of professional development and equitable compensation strategies in supporting audit quality. Future research is encouraged to explore other contextual or behavioral moderators in different institutional or regulatory settings.
Pengalaman Auditor Sebagai Pemoderasi Pengaruh Time Budget Pressure Pada Kualitas Audit Budiadnyani, Ni Putu
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v11i2.3820

Abstract

This study examines the effect of time budget pressure on audit quality. In addition, this study also examines the ability of the auditor's experience as a moderating variable. The number of samples analyzed was 65 auditors who worked at a registered public accounting firm in Denpasar. Determination of the sample in this study using purposive sampling with the criteria of an auditor who has at least one year's experience. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that time budget pressure has no effect on audit quality. Auditor experience is able to weaken the effect of time budget pressure on audit quality.
KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI: STRUKTUR MODAL DAN NILAI PERUSAHAAN Budiadnyani, Ni Putu; Dewi, Pande Putu R. Aprilyani; Prena, Gine Das
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31264

Abstract

A firm's market value is a vital measure that encapsulates its overall operational performance and appeals to investors. Optimizing the capital structure can enable companies to bolster their value proposition and appeal to investors. This study investigates the relationship between capital structure and firm value, with the potential for dividend policy to act as a moderating factor. Comprehending the interplay between these elements is crucial in shaping the company's capital decisions and their subsequent impact on enhancing its market value. The research was conducted online through the official website of the Indonesia Stock Exchange, focusing on all Consumer Goods Companies listed on the IDX from 2020 to 2022. Purposive sampling was used to determine the study's sample. The analysis employed linear regression and moderate regression analysis methods with the assistance of SPSS for Windows statistical application. The findings suggest that capital structure does not affect firm value. Interestingly, this result implies that dividend policy may diminish the impact of capital structure on firm value. These insights underscore the significance of aligning funding strategies with appropriate dividend policies to maximize firm value and appeal to investors.
Peran Resiko Kredit dalam Menjaga Kecukupan Modal Bank Perkreditan Rakyat Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Perpajakan dan Akuntansi (JUPAK ) Vol. 1 No. 3 (2024): Volume 1 Nomor 3 Juni 2024
Publisher : Jurnal Perpajakan dan Akuntansi (JUPAK )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini meneliti pengaruh risiko kredit terhadap kecukupan modal di sektor perbankan. Peningkatan kredit bermasalah atau non-performing loans (NPL) terbukti dapat mengurangi kecukupan modal bank karena kebutuhan untuk menyediakan cadangan lebih besar guna menutupi potensi kerugian. Penelitian ini dilakukan di Bank Perkreditan Rakyat di Singaraja yang terdaftar di Otoritas Jasa Keuangan. Sampel dalam penelitian ini menggunakan purposive sampling dan didapatkan jumlah sampel sebanyak 64 Bank Perkreditan Rakyat. Hasil dalam penelitian ini yaitu risiko kredit berpengaruh negatuf terhadap kecukupan modal. Temuan menunjukkan bahwa risiko kredit yang tinggi secara signifikan berdampak negatif pada modal bank, yang mengurangi stabilitas finansial dan kemampuan bank dalam menyalurkan kredit baru
Reputasi KAP Sebagai Pemoderasi Financial Distress dan Efektivitas Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Sayang Putri Pradnyani, Anak Agung Istri; Budiadnyani, Ni Putu
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.1015

Abstract

This study aims to analyze the effect of financial distress and audit committee effectiveness on the timeliness of financial reporting, as well as the moderating role of audit firm reputation. This study employs a quantitative approach using secondary data from annual financial statements of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using purposive sampling. Financial distress is measured using the Debt to Asset Ratio (DAR), audit committee effectiveness is measured through audit committee independence, the number of professional members, and meeting frequency, audit firm reputation is measured by Big Four affiliation, while financial reporting timeliness is measured using a dummy variable. Data analysis was conducted using logistic regression with interaction moderation testing. The results show that financial distress and audit committee effectiveness have a positive effect on financial reporting timeliness. In addition, audit firm reputation strengthens the effect of both variables on financial reporting timeliness. This study concludes that audit firm reputation plays an important role in enhancing transparency and the timeliness of financial reporting in publicly listed companies.
Co-Authors Ameliasari, Ni Ketut Arista Antari, Ni Made Wahyu Azizah, Wafid Devasari, Ni Putu Nadia Dewi, Pande Putu R. Aprilyani Felita, Thea Frinabila , Anastasya Gine Das Prena I G. A. Desy Arlita I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Made Chandra Mandira I Made Dwi Sumba Wirawan I Nyoman Sunarta Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Ketut Tanti Kustina Khairaputri, Prilla Maulidya Rizky Kirana, Ni Luh Putu Julia Kartika Candra Laksmi, Kadek Wulandari Mahyuni, Luh Putu Mardiantari, Ni Komang Ayu Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Pradnyani, Ni Komang Suci Prena, Gina Das Putra, I Kadek Aldi Permana Putri Prawitasari, Putu Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Rai Mita Rosita Dewi, Kadek Ramadhanti, Ni Made Cindy Wahyu Rosita, Yulia Saputra, Gede Aditya Sarchan, Billy Sari, Diah Ayu Wantika Sayang Putri Pradnyani, Anak Agung Istri Setiari, Santi Sumantri, I G A N Alit Supriawan, I Gede Joni Trista Dewi, Anak Agung