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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Jurnal Kajian Bali JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Anala Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Social Science Jurnal Artha Satya Dharma JAMAIKA: Jurnal Abdi Masyarakat E-JURNAL AKUNTANSI Open Access DRIVERset
Cok Istri Ratna Sari Dewi
Universitas Warmadewa
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Penerapan E-System Terhadap Kepatuhan Wajib Pajak UMKM Di Wilayah KPP Pratama Gianyar Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi
ARTHA SATYA DHARMA Vol 15 No 2 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i2.257

Abstract

The Covid-19 virus pandemic has had a very big impact on various aspects of life to aspects of economic stability both domestically and abroad. Information technology is required to develop for various sectors due to restrictions due to the Covid-19 Pandemic. The Directorate General of Taxes also developed its technology to reduce the impact of the spread of the virus, so that all taxpayers do not need to go to the tax office to report their tax period and yearly. The online service can be accessed on the www.djp.go.id page. The population in this study is MSMEs registered with the KPP Pratama Gianyar Regency, the sample determination uses the slovin formula in determining the number, which is 100 MSMEs. The analysis method used in this study is a multiple linear regression test. The results of this study accept the hypothesis that the E-System has a positive effect on the compliance of MSME taxpayers. The advice that can be given for further research is to conduct research on MSME Taxpayers in other regions, as well as add other factors that can affect taxpayer compliance in Indonesia.
PKM PENINGKATAN PENGETAHUAN DIGITALISASI MARKETING, AKUNTANSI DAN PERPAJAKAN KELOMPOK PENENUN DIAN’S TENUN & SONGKET KLUNGKUNG Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi; Ida Bagus Gde Indra Wedhana Purba
Jurnal Abdi Masyarakat Vol. 4 No. 2 (2021): Jurnal Abdi Masyarakat Mei 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v4i2.1826

Abstract

Klungkung Regency is one of the smallest regencies in Bali Province, but Klungkung Regency is famous for the handicrafts from each village. The emergence of the covid 19 outbreak, the number of craftsmen is decreasing and making craftsmen turn to business. It is necessary to improve the process of tax reporting, preparation of financial reports and marketing strategies for the weaving industry in Gelgel Village, Klungkung Regency. Providing material. Accounting and Marketing Mix strategies related to the benefits of marketing strategies in increasing sales turnover. The initial activity to be carried out is to build coordination with the manager of Dian Rumah Songket. This coordination is very important so that when implementing synergies activities can be achieved, the form of this community service program is the first training in preparing financial reports according to standards. Then after being given information about financial reporting, it is followed by providing materials related to digitalization Marketing. The target audience has an understanding of Tax Reporting, Preparation of Financial Reports for business financial conditions, Standard Financial Reports and Marketing Strategies in the Digital Era of Dians weaving and Songket businesses in Gelgel Klungkung village.
FINANCIAL PERFORMANCE AND CORPORATE VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION OF HIGH AND LOW PROFILE COMPANIES I Gusti Ayu Ratih Permata Dewi; Cok Istri Ratna Sari Dewi; Ni Kd. Sioaji Yamawati
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6297

Abstract

This study aims to analyze how much influence Enterprise Risk Management, Intellectual Capital, and Sustainability Report have on Company Financial Performance and Their Impact on Company Value with Good Corporate Governance as moderator in High Profile and Low Profile Companies listed on the Indonesia Stock Exchange. The population of this study is 80 High Profile and Low Profile companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Determination of the sample was carried out using purposive sampling and obtained 20 companies as samples in this study for 3 years so that a total sample of 60 companies. The data analysis technique used is Stata software. The results of this study indicate that the company's financial performance has an effect on firm value, meanwhile, enterprise risk management, intellectual capital and sustainability reports have no effect on firm value. Enterprise risk management, intellectual capital, and sustainability reports have no effect on the company's financial performance. Good corporate governance is able to moderate the effect of enterprise risk management on firm value
PENGEMBANGAN FASILITAS KONSERVASI BERBASIS EKOWISATA PADA KAWASAN HUTAN MANGROVE DI LINGKUNGAN BANJAR BUALU, KELURAHAN BENOA Putu Gede Wahyu Satya Nugraha; Km. Deddy Endra Prasandya; Cok Istri Ratna Sari Dewi
Jurnal Anala Vol 11 No 2 (2023): Jurnal Anala
Publisher : Universitas Dwijendra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46650/anala.11.2.1456.58-67

Abstract

Kelompok Nelayan Wana Segara Alaslinggah (KNWSA) ini terletak di dalam lingkungan Banjar Bualu, Kelurahan Benoa Kecamatan Kuta Selatan. Kegiatan yang dilakukan mitra antara lain: penangkapan ikan yang berkelanjutan, melakukan penangkapan yang ramah lingkungan, melakukan pemeliharaan tanaman mangrove, mengembangkan potensi kelautan dalam mendukung pariwisata nelayan, Selain itu anggota KNWSA juga memiliki simpanan pokok dan simpanan wajib yang digunakan untuk memberikan bantuan dana bagi usaha anggota yang membutuhkan pinjaman. Sebagai mitra, KNWSA ini melalui perwakilannya memohon bantuan kepada Univesitas Warmadewa untuk merencanakan dan mengembangkan lahan mangrove yang ada menjadi kawasan ekowisata mangrove. Rencananya kawasan ekowisata mangrove ini bertujuan untuk menjaga kelestarian hutan mangrove dan ekosistemnya. Selain itu kegiatan wisata ini dapat menjadi pemasukan tambahan bagi mitra dan membantu biaya operasional dalam melestarikan hutan mangrove. Berdasarkan survey awal Tim PKM ditemukan beberapa permasalahan di lapangan antara lain: 1) Belum memiliki perencanaan atau masterplan tentang fasilitas ekowisata yang akan dibangun dan desain infrastruktur yang memadai seperti bangunan kantor, information center dan penataan lanskap, 2) Belum banyak yang mengetahui tentang lokasi hutan mangrove dan pentingnya menjaga kelestarian hutan mangrove. Faktor utamanya yang terlihat jelas adalah akses masuk yang belum memadai, tidak adanya entrance gate dan signage, serta belum adanya lahan parkir untuk kendaraan pengunjung, 3) Kurangnya keahlian anggota untuk melakukan pembukuan simpanan wajib dan simpanan pokok milik anggota mitra sehingga sering terjadi kekeliruan dalam perhitungan pembukuan.. Solusi yang ditawarkan dari permasalahan tersebut yaitu: 1) Membuat gambar rencana masterplan fasilitas ekowisata mangrove, 2) Membuat desain akses masuk berupa jalan, entrance gate dan fasilitas pendukung berupa area parkir,3) Memberikan pelatihan dalam melakukan pembukuan mengenai simpanan wajib dan simpanan pokok milik anggota
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Komang Adi Kurniawan Saputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.121 KB) | DOI: 10.36636/dialektika.v4i1.283

Abstract

Agency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis technique used is logistic regression. Based on the analysis, the results show that managerial ownership has no effect on the selection of public accounting firms, while institutional ownership influences the selection of public accounting firms.
Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi Surya, Luh Putu Lusi Setyandarini; Dewi, Cok Istri Ratna Sari; Yudha, Cokorda Krisna
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.46

Abstract

Cara pandang auditor dalam menanggapi informasi, berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi. Hal tersebut akan mempengaruhi judgment yang akan dibuatnya. Salah satu faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini adalah kompleksitas tugas. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompleksitas tugas pada audit judgment, serta kemampuan variabel religiusitas memoderasi pengaruh kompleksitas tugas pada audit judgment. Pengumpulan data dilakukan dengan menggunakan kuesioner, pada 62 auditor di Kantor Akuntan Publik se-Provinsi Bali sebagai responden. Teknik analisis data yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil analisis statistik menunjukkan bahwa kompleksitas tugas berpengaruh negatif pada audit judgment serta menunjukkan bahwa religiusitas mampu memperlemah pengaruh kompleksitas tugas pada audit judgment. Hal ini menunjukkan bahwa semakin tinggi tingkat religiusitas yang dimiliki auditor maka semakin baik kualitas audit judgment yang dihasilkan pada saat auditor menghadapi tugas yang kompleks.
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Dewi, Cok Istri Ratna Sari; Surya, Luh Putu Lusi Setyandarini; Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p13

Abstract

This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village. Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p14

Abstract

Obedience pressure is one of the factors that can influence audit judgment. This compliance pressure arises due to the expectation gap that occurs between the entity examined and the auditor that has caused conflict for the auditor. Previous research suggest that obedience pressure is not consistently affecting audit judgment. The aim of this research is to gather empirical evidence of the effect of obedience pressure on audit judgment with religiosity as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 65 auditors who work at Public Accountant Firm all over the Province of Bali. The data were analysed using Simple Linier Regression and Moderated Regression Analysis (MRA). The result showed that obedience pressure is negatively affecting audit judgment and religiosity is able to moderate the effect of obedience pressure on audit judgment. Keywords : Obedience Pressure; Audit Judgment; Religiosity.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KANTOR AKUNTAN PUBLIK PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Cok Istri Ratna Sari Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

ABSTRAK Konflik keagenan muncul karena adanya perbedaan kepentingan antara pihak agent dan principal. Konflik keagenan dapat diminimalisasi dengan mekanisme pengawasan. Salah satu mekanisme pengawasan tersebut adalah dengan menggunakan jasa akuntan publik. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pemilihan kantor akuntan publik oleh perusahaan manufaktur yang terdaftar di BEI pada tahun 2012. Pemilihan kantor akuntan publik diukur dengan variabel dummy. Faktor-faktor tersebut antara lain kepemilikan manajerial, leverage dan ukuran perusahaan. Sampel sebanyak 96 perusahaan ditentukan berdasarkan metode purposive sampling. Teknik analisis yang digunakan adalah regresi logistik.Berdasarkan analisis diperoleh hasil bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh negatif pada pemilihan kantor akuntan publik, sedangkan leverage tidak berpengaruh pada pemilihan kantor akuntan publik. Kata Kunci: kepemilikan manajerial, leverage, ukuran perusahaan, pemilihan kantor akuntan publik
Co-Authors Cokorda Krisna Yudha Hariadi , Bambang I Gusti Ayu Ratih Permata Dewi Ida Bagus Gde Indra Wedhana Purba Iwan Triyuwono Komang Adi Kurniawan Saputra Komang Deddy Endra Prasandya Luh Putu Lusi Setyandarini Surya Maria Meiatrix Ratna Sari Ni Kd. Sioaji Yamawati Ni Made Dwi Ratnadi Ni Made Suindari Putu Gede Wahyu Satya Nugraha Putu Yudha Asteria Putri Roekhudin, Roekhudin Surya, Luh Putu Lusi Setyandarini