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All Journal Krisna: Kumpulan Riset Akuntansi The International Journal of Accounting and Business Society Jurnal Terapan Abdimas Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis WICAKSANA: Jurnal Lingkungan dan Pembangunan EKUITAS (Jurnal Ekonomi dan Keuangan) MABIS: Manajemen dan Bisnis Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi International Journal of Islamic Business and Management Review Dharma Jnana International Journal of Entrepreneurship and Business Management Community Services Journal (CSJ) Lantera Widya Jurnal Riset Akuntansi Warmadewa Jurnal Akuntansi International Journal of Applied Management and Business Community Service Journal of Law
Anak Agung Bagus Amlayasa
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN ORANG PRIBADI Winny Aprilia Nurita Ujur Agun; Luh Kade Datrini; A. A. Bagus Amlayasa
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 6 No. 1 (2022)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.6.1.2022.23-31

Abstract

Kepatuhan Wajib Pajak Orang Pribadi sangat diperlukan dalam membantu pemerintah dalamupaya peningkatan penerimaan negara dari segi pajak. Agar dapat memaksimalkan usaha dalampenerimaan pajak, pemerintah harus fokus terhadap upaya dalam meningkatkan penerimaan denganberbagai macam program. Edukasi dari pemerintah dilakukan secara rutin dengan metoda pelatihanlangsung ke wajib pajak untuk peningkatan pengetahuan, melaksanakan sosialisasi peraturanperpajakan termasuk sanksi perpajakan untuk mengupdate informasi pajak. Fenomena yang terjadidiperpajakan Indonesia belakangan ini membuat Wajib Pajak dan masyarakat ragu untuk membayarpajak. Fenomena ini dapat mempengaruhi tingkat kepatuhan wajib pajak. Teknik pengambilan sampeldilakukan dengan metode probability sampling melalui pendekatan simple random sampling (sampelacak sederhana) dengan jumlah sampel sebanyak 100 wajib pajak (wajib pajak orang pribadi yangterdaftar di Kantor Pelayanan Pajak Pratama Ruteng). Analisis yang digunakan dalam penelitian iniadalah analisis regresi berganda. Berdasarkan hasil analisis bahwa pengetahuan perpajakan, sosialisasiperpajakan, sanksi perpajakan, dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhanwajib pajak didalam membayarkan pajaknya. Seorang wajib pajak harus memiliki pengetahuan tentangperpajakan baik berupa kewajiban, hak, dan sanksi yang akan didapat ketika melanggar norma-normayang ada dalam perpajakan.
PKM Pemberdayaan Kelompok Ternak Sapi Selulung Jagaditha Di Desa Selulung, Kintamani - Bangli I Wayan Kartana; I Made Wianto Putra; AA Bagus Amlayasa; Yan Tonga
Community Service Journal (CSJ) Vol. 8 No. 1 (2025)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.8.1.2025.1-12

Abstract

Permasalahan yang muncul Petani sering kelebihan rumput gajah pada musim hujan dan kekurangan bahan pakan ternak pada musim kemarau. Belum dimanfaatkannya limbah kulit kopi, sebagai alternatif pakan ternak. Berdasarkan permasalahan tersebut Tim Pengabdian kepada Masyarakat (PkM) mencoba mengimplementasikan hasil riset Sudita et.al (2023) menemukan fermentasi limbah kulit kopi sebagai pakan tambahan dapat meningkatkan bobot kambing secara signifikan sampai 15%. Mengingat Kambing memiliki karakteristik yang sama dengan ternak sapi sebagai ternak ruminansia, maka pemberian kulit kopi fermentasi untuk ternak Sapi juga dapat meningkatkan bobot badan dibandingkan hanya diberikan pakan rumput saja. Berdasarkan permasalahan pada Mitra dan hasil penelitian tersebut Tim PkM Unwar mendatangkan Peneliti fermentasi limbah kulit kopi Dr. Ir Dewa Nyoman Sudita, MP., untuk memberikan pelatihan pembuatan fermentasi limbah kulit kopi dan rumput gajah. Mitra juga diberikan pelatihan perhitungan biaya produksi fermentasi rumput gajah. Pelatihan tersebut berhasil membuat fermentasi limbah kulit kopi untuk pakan ternak 15 kg dan 30 kg fermentasi rumput gajah. Besarnya biaya produksi untuk menghasilkan 30 kg fermentasi rumput gajah terdiri dari biaya bahan baku Rp28.750, biaya tenaga kerja langsung Rp 25.000 dan biaya overhead pabrik Rp2.485. Jadi total biaya produksi untuk menghasilkan 30 kg fermentasi rumput gajah Rp56.235 sehingga biaya produki per kg Rp1.875. Informasi biaya produksi ini sangat penting karena bisa sebagai input untuk menentukan harga jual pakan ternak, menentukan anggaran untuk memproduksi pakan ternak dan dapat digunakan untuk menentukan biaya pemeliharaan ternak sapi.
Empowerment of Statue and Tapel Crafts Business Groups in Batuan Village, Sukawati-Gianyar Amlayasa Anak Agung Bagus; A.A. Ayu Erna Trisnadewi; Desak Gde Dwi Arini
Community Service Journal of Law Vol. 3 No. 2 (2024): Community Service Journal of Law
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csjl.3.2.2024.42-48

Abstract

Creative industries in Batuan-Sukawati area has long been known and has good quality. One of them is the creative industry of statues and tapels. Balinese tapel’s are made of wood. The types of wood that are usually used as materials for making tapels include sandat and pule wood. To reduce the spooky feeling, the wood used is Sandat Wood and does not use Pule wood. This wood raw material must be brought in from other areas, because the wood in Batuan Village has been greatly reduced and can no longer meet production capacity and market demand. The results of field observations found several problems faced by partners. Partners often have difficulty in determining cash inflows and outflows accurately. The transaction recording process is still done manually or is still very simple so that the level of accuracy and effectiveness of transaction calculations is inadequate, and the level of efficiency of bookkeeping time is still relatively low, and partners do not yet have a business license. The solution provided is socialization in the form of literacy and assistance in business licensing as well as training in recording transactions and preparing simple financial reports. The results of community service activities are in the form of compiling practical guidelines for recording financial transactions that are clear and easy to follow, so that partners can record cash flow more accurately and efficiently. In addition, partners gain knowledge about the importance of having a business license.
PERAN EFIKASI DIRI DALAM MEMEDIASI DAMPAK PENGALAMAN DAN GENDER TERHADAP MUTU AUDIT INTERNAL DI INSPEKTORAT PROVINSI BALI Anak Agung Bagus Amlayasa; Dewa Ayu Kristiantari; I Wayan Kartana; Made Shita Widyantari Kayika Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): 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.18.1.2026.123-140

Abstract

This study aims to analyze the effects of tenure (experience) and auditors’ gender characteristics on audit report quality, with self-efficacy level as a mediating factor. The research was conducted in the working environment of the Regional Inspectorate of Bali Province. Maintaining a standardized audit quality is crucial to ensure the reliability of financial data while preserving the institution’s credibility in the public eye. Although previous studies have examined various determinants of audit quality, the discussion of the cognitive confidence aspect (self-efficacy) in this interaction remains relatively limited. Using a quantitative method with a cross-sectional survey, this study involved the entire population of internal auditors at the institution, totaling 57. Data collection used a structured, reliable questionnaire, which was then processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis techniques. The modeling results demonstrate the significant positive impact of work experience and gender diversity variables on the quality of released audits. Furthermore, self-efficacy is a valid mediating variable that strengthens the influence of these two individual characteristics on assignment outcomes. These findings indicate that examiners with extensive experience and certain gender characteristics tend to produce more accurate audit recommendations, where strong self-confidence reinforces their professionalism. Practically, this research provides a new direction for public institution management regarding the urgency of investing in employee work mentality strengthening (self-efficacy) programs to optimize public sector oversight functions in Indonesia.
Board gender diversity, CEO overconfidence, and ESG risk in mining companies I Wayan Kartana; Ni Kadek Ayu Prawita Sari; Anak Agung Bagus Amlayasa; I Gusti Ayu Ratih Permata Dewi; Sanju Kumar Singh
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1121

Abstract

Environmental, Social, and Governance (ESG) risk is critical to business resilience, yet it may be intensified by executive cognitive biases. This study examines the effect of CEO overconfidence on ESG risk and investigates board gender diversity as a moderating mechanism. CEO overconfidence is proxied by capital expenditure intensity (CAPEX), overinvestment, and the debt-to-equity ratio (DER). Using an explanatory quantitative design, this study analyzes 34 mining companies listed on the Indonesia Stock Exchange from 2021 to 2024. The data were analyzed using panel data regression with the Random Effect Model and Moderated Regression Analysis. The results indicate that, among the three proxies, only CAPEX significantly increases ESG risk, while the overinvestment and DER hypotheses are not supported. However, board gender diversity does not mitigate the effect of CEO overconfidence on ESG risk. Descriptive statistics further show that overinvestment and DER have mean values of 0.2500 and 0.0034, respectively, suggesting more conservative or underconfident CEO behavior. An interesting finding is that women’s representation on the board is only 9%, indicating that their presence remains limited in strategic risk-taking decisions. These findings indicate that mining companies should strengthen gender-responsive governance by increasing women’s representation in top leadership to enhance sustainability and reduce excessive executive risk-taking. These findings also imply that IDX, OJK, investors, and credit rating agencies should move beyond symbolic gender diversity by encouraging a critical mass of female directors and integrating board composition and CEO behavioral profiles into ESG risk assessment to support sustainable corporate governance. 
The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable I Kadek Agus Sumayasa; I Gusti Lanang Putu Tantra; Ni Made Rai Juniariani; I Wayan Kartana; A.A Bagus Amlayasa
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1943

Abstract

Financial records are crucial for LPD because they demonstrate management's responsibility to the traditional village community, aid decision-making, and ensure transparent fund management. This study examines internal control mechanisms, human resource competence, and financial report quality in Gianyar Regency LPDs. The study sampled 103 of 270 participants. Purposive sampling was used. The survey included 103 Gianyar Regency LPD chairpersons. This study uses SmartPLS for SEM research. The study found that human resource competency, internal control systems, accounting information systems, and the effects of the internal control system on financial statements are all positive and significant.
Moderating Role of Audit Quality in Ethical Culture, Internal Control, and Fraud Prevention Defiyani Harefa; I Wayan Kartana; A.A. Gede Krisna Murti; A.A. Bagus Amlayasa; I Made Putu Yudha Asteria Putri
International Journal of Islamic Business and Management Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i2.1960

Abstract

Fraud risk remains a significant governance concern for Indonesian rural banks, whose compact structures, limited segregation of duties, and close interpersonal relationships can weaken conventional safeguards. This study examines whether organizational ethical culture and internal control improve fraud prevention and whether audit quality strengthens those relationships. A causal, cross-sectional survey was conducted among 85 employees from 22 participating rural banks in Denpasar, Bali, during March-April 2026. Respondents were selected purposively because they held managerial, finance, accounting, human-resource, operational, or internal-audit roles and had relevant exposure to external audit. The data were analyzed using partial least squares structural equation modeling. Organizational ethical culture (β = 0.310, p < 0.01) and internal control (β = 0.391, p < 0.01) positively affected fraud prevention. Audit quality also had a positive direct effect (beta = 0.242, p = 0.017). However, audit quality did not moderate the effect of ethical culture (β = -0.082, p > 0.05) or internal control (β = 0.055, p > 0.05). The model explained 81.5% of the variance in fraud prevention The absence of moderation reflects the nature of external audit itself. External audit provides assurance that financial statements comply with applicable accounting standards and are free from material misstatement. Because it is annual, retrospective, and evidence-based, audit quality contributes to fraud prevention directly—by raising detection risk and prompting correction—but is not embedded in daily operations and therefore does not strengthen how ethical culture and internal control work. Ethical culture and internal control, by contrast, are embedded in day-to-day banking activities and thus operate continuously as effective prevention mechanisms. Audit quality therefore serves as an additive, independent layer of assurance rather than a contingent amplifier.
ESG Performance and Firm Value of Mining Companies: The Moderating Role of Auditor Reputation Ketut Ayu Try Oktavia; Anak Agung Bagus Amlayasa; I Made Wianto Putra; I Wayan Kartana; I Putu Yudha Asteria Putri
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1946

Abstract

Purpose – This study examines the effect of Environmental, Social, and Governance (ESG) performance on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024, and tests whether auditor reputation moderates this relationship. Methodology/approach – Using a quantitative causal design, 39 mining and energy firms over two years (78 firm-year observations) were analysed via purposive sampling. Firm value is proxied by Tobin’s Q and ESG by the IDX/Katadata ESG score, with auditor reputation as a Big Four dummy. Panel data regression (Fixed Effect Model with White robust standard errors) was estimated in EViews. Findings – It ESG performance has no significant effect on firm value; auditor reputation has no significant effect; and auditor reputation does not moderate the ESG–firm-value relationship. Among controls, firm size is negative and significant, while ROA and leverage are insignificant. Novelty/value – The study offers emerging-market evidence from Indonesia’s extractive sector and shows that conventional financial-statement audit reputation does not substitute for dedicated ESG assurance, underscoring the need for independent sustainability assurance.
Co-Authors A.A. Gede Krisna Murti A.A. Media Martadiani, A.A. Media Arini, Desak Gde Dwi Ayu Puspita Dewi Azis, Ita Silvia Azita Azis, Ita Sylvia Azita Datrini, Luh Kade Defiyani Harefa Dewi Soraya Ganawati, Nengah I Dewa Ayu Kristiantari I Gusti Ayu Ratih Permata Dewi I Gusti Lanang Putu Tantra I Kadek Agus Sumayasa I Made Wianto Putra I Nyoman Senimantara I Nyoman Senimantara I Putu Ogik Ananda I Putu Yudha Asteria Putri I-Wayan Rupa Ida Ayu Dinda Prinka Maharani Imang Dapit Pamungkas Indah Permata Sari Kartana, I Wayan Ketut Ayu Try Oktavia Made Shita Widyantari Kayika Putri Meitri, Ida Ayu Srie Ni Kadek Ayu Prawita Sari Ni Made Rai Juniariani Ni Made Rustini, Ni Made Nitiwidari, Dewa Ayu Putu Nyoman Senimantara Putra, I Made Wianto Putu Yudha Asteria Putri Riasning, Ni Putu Rumini, Dewa Ayu Sanju Kumar Singh Senimantara, I Nyoman Setena, Made Soraya, Dewi Subekti , Imam Sudarma , I Made Surasmi, Ida Ayu Syah, Sultan - Trisnadewi, AA Ayu Erna Winny Aprilia Nurita Ujur Agun Yan Tonga Yasa, I Made Jamin