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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi AFEBI Accounting Review Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Equity Management and Sustainable Development Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Inovasi Akuntansi SENEMA Equity
Ni Putu Shinta Dewi
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Determinan Kualitas Audit: Analisis Multidimensi pada Kantor Akuntan Publik di Bali Sunarsih, Ni Made; Dewi, Ni Putu Shinta; Dwipayana, Ghani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12916

Abstract

This study aims to examine the influence of auditor ethics, auditor competence, auditor experience, audit fees, and auditor motivation on audit quality. The population of this study consists of 123 auditors working at Public Accounting Firms in Bali Province registered in the 2024 IAPI Directory, with a sample size of 73 respondents obtained using the census method. The data collection technique employs questionnaires. The analytical technique used in this study is multiple linear regression. The research findings indicate that auditor ethics and auditor motivation have a positive effect on audit quality. Audit fees have a negative effect on audit quality. Meanwhile, auditor competence and auditor experience have no significant effect on audit quality. Future research is expected to develop this study by incorporating other variables that theoretically influence audit quality
Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi di LPD: Studi Kasus di Kecamatan Tabanan Dewi, Ni Putu Shinta; Sudiartana, I Made; Cahyani, Ni Putu Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12930

Abstract

This study aims to obtain empirical evidence regarding the influence of user involvement, personal technical ability, top management support, development formalization, and user training and education on the performance of Accounting Information Systems (AIS) at Village Credit Institutions (LPDs) in Tabanan District. The research employed a purposive sampling method with 59 respondents from LPDs in Tabanan Regency. Multiple linear regression analysis was utilized as the data analysis technique to examine the relationships between the independent variables and AIS performance. The research findings demonstrated that user involvement, personal technical ability, top management support, development formalization, and user training and education all have a positive effect on AIS performance. These results imply that AIS performance at LPDs can be effectively improved through comprehensive strategies that focus on enhancing user involvement, developing technical competencies, strengthening managerial commitment, formalizing system development processes, and investing in user training programs.
PENINGKATAN PEMASARAN DIGITAL MELALUI OPTIMALISASI ENGAGEMENT DAN KONTEN MEDIA SOSIAL CENIK BABY & KIDS FASHION Ni Putu Shinta Dewi; Dewa Ayu Indah Puspita Dewi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mengoptimalkan engagement dan strategi konten media sosial sebagai upaya peningkatan pemasaran digital pada Toko Baju Cenik Baby & Kids Fashion. Permasalahan utama yang dihadapi mitra adalah pengelolaan media sosial yang belum optimal, kurangnya konsistensi dalam pembuatan konten, serta belum adanya jadwal posting yang terstruktur. Solusi yang diberikan berupa pendampingan pembuatan konten, penyusunan jadwal posting, serta optimalisasi pengelolaan media sosial Instagram dan TikTok. Metode yang digunakan meliputi pelatihan, pendampingan, dan pemberdayaan masyarakat. Hasil kegiatan menunjukkan adanya peningkatan dalam konsistensi pengunggahan konten serta mulai munculnya interaksi dari audiens, seperti like, komentar, dan jumlah tayangan. Selain itu, kemampuan karyawan dalam membuat dan mengelola konten juga mengalami peningkatan. Dengan demikian, program ini memberikan dampak positif terhadap pengelolaan pemasaran digital dan diharapkan dapat dilanjutkan secara berkelanjutan oleh pihak mitra.
Co-Authors Anik Yuesti Arwata, I Gusti Agung Bayudha Cahyani, Ni Putu Putri Dewa Ayu Indah Puspita Dewi Dwipayana, Ghani Ernawatiningsih, Ni Putu Lisa Febriyanti, Ni Luh Putu Tara Verjinia I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Bagiana I Kadek Listawan I Made Sudiartana, I Made I Putu Edy Arizona I Wayan Gde Wiryawan Ida Bagus Idyardha Yudistira Kadek Ari Sintya Dewi Luh Pande Eka Setiawati Monica Ni Nyoman Aprilia Kireina Ni Kadek Lita Dwiyanti Ni Kadek Naomi Dian Permatasari Ni Ketut Yulia Kumala Dewi Ni Luh Putu Noviyanti Ni Made Sunarsih Ni Nengah Indah Wirasari Ni Nyoman Iin Purnama Sari Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Wayan Rustiarini Putri, Ni Ketut Wahyu Putu Risma Yunika Setiawati, Luh Pande Eka Wirasari, Ni Nengah Indah