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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Assets: Jurnal Akuntansi dan Pendidikan JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Sewaka Bhakti Jurnal Ilmiah Satyagraha Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Jurnal Artha Satya Dharma Journal Research of Accounting Jurnal Sutramas Jurnal Pengabdian Mandiri Dharma Jnana Governors Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Jurnal Riset Akuntansi Warmadewa Jurnal Pengabdian Masyarakat SENEMA Jurnal Ekonomi, Manajemen, Akuntansi

I Gusti Ayu Ratih Permata Dewi

Fakultas Ekonomi Dan Bisnis, Universitas Warmadewa

Author-ID : 252592

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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NIAT UNTUK MENGAMBIL SERTIFIKASI AKUNTAN DENGAN PENGUJIAN THEORY OF PLANNED BEHAVIOR DAN TEORI MOTIVASI Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria; Dewi, Cok Istri Ratna Sari
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subektif, kontrol perilaku persepsian, pemahaman, motivasi karir, motivasi ekonomi, dan motivasi prestasi terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA. Populasi dalam penelitian ini adalah seluruh mahasiswa S1 program studi Akuntansi Universitas di Bali yang berjumlah 10.624 mahasiswa akuntansi dengan sampel sejumlah 100 mahasiswa. Teknik analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa sikap, norma subektif, pemahaman, motivasi karir, dan motivasi prestasiberpengaruh terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA. Sedangkan kontrol perilaku persepsian dan motivasi ekonomi tidak berpengaruh terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA.Kata Kunci: Theory of Planned Behavior, Teori Motivasi, Sertifikasi Akuntan ProfesionalABSTRACTThis study aims to analyze the influence of attitudes, subjective norms, perceived behavioral control, understanding, career motivation, economic motivation, and achievement motivation on students' intentions to take the ACCA, CA and CPA professional accountant certification. The population in this study were all undergraduate students of the University of Bali Accounting study program totaling 10,624 accounting students. In this study the authors narrowed the population to the number of students by 10,624 by calculating the sample size which was done using the Slovin technique, so that the sample in this study were 100 students. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, subjective norms, understanding, career motivation, and achievement motivation affect student intentions to take the ACCA, CA and CPA professional accountant certification. While perceived behavior control and economic motivation do not affect students' intention to take ACCA, CA and CPA professional accountant certification.Keywords: Theory of Planned Behavior, Motivation Theory, Professional Accountant Certification

PRAKTIK AKUNTANSI MANAJEMEN DAN FAKTOR-FAKTOR KONTIJENSINYA PADA UMKM DI RUMAH KREATIF BUMN (RKB) KABUPATEN GIANYAR Putri, Putu Yudha Asteria; Dewi, I Gusti Ayu Ratih Permata; Dewi, Cok Istri Ratna Sari
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

ABSTRAKPenelitian ini bertujuan untuk mengetahui sejauh mana praktik akuntansi manajemen digunakan dalam pelaksanaan Usaha Mikro, Kecil dan Menengah (UMKM) yang ada di Rumah Kreatif BUMN (RKB) Kabupaten Gianyar serta faktor-faktor kontijensinya. Terlebih lagi saat ini UMKM menjadi tulang punggung perekenomian Indonesia, yakni sebagai penyedia lapangan pekerjaan yang utama (Tambunan, 2008). Walaupun banyak hal yang menyebabkan bertahannya UMKM sebagai pelaku usaha terbesar, ada pula hal-hal yang membuat UMKM tidak dapat bertahan. Salah satunya ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik bisnis dan manajemen yang esensial. Penelitian ini menggunakan uji regresi linier berganda untuk mengetahui pengaruh faktor – faktor yang berpengaruh terhadap Praktek Akuntansi Manajemen. Penelitian ini menghasilkan kualifikasi staf akuntansi, persaingan pasar, ketidakpastian lingkungan, partisipasi pemilik dan ukuran perusahaan berpengaruh positif terhadap Praktek Akuntansi Manajemen.Kata kunci: Akuntansi Manajemen, Kualifikasi Staf Akuntansi, Persaingan Pasar, Usaha Mikro, Kecil dan Menengah (UMKM)ABSTRACTThis study aims to determine the extent to which management accounting practices are used in the implementation of Micro, Small and Medium Enterprises (UMKM) in the Gianyar Regency BUMN Creative House (RKB) and its contingent factors. Moreover, currently UMKM are the backbone of Indonesia's economy, namely as the main provider of employment (Tambunan, 2008). Although there are many things that cause the survival of MSMEs as the biggest business actors, there are also things that make UMKM unable to survive. One of them is the inability of UMKM to utilize essential business and management tools or practices. This study uses multiple linear regression tests to determine the effect of factors that influence the Management Accounting Practice. This study resulted in accounting staff qualifications, market competition, environmental uncertainty, owner participation and company size positively influencing Management Accounting Practices.Keywords: Management Accounting, Accounting Staff Qualifications, Market Competition, Micro, Small and Medium Enterprises (UMKM)

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria; Nugraha, Putu Gede Wahyu Satya
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

This study uses a qualitative descriptive approach that aims to analyze CSR disclosures and their impact. The impact is seen from the financial and non-financial side. The financial side will be measured using profit margin, which is to compare the level of profit and sales. The non-financial side will be measured by seeing the reorder from customers and market expansion. Whereas the measurement of Corporate Social Responsibility (X) will be carried out using a checklist based on GRI G4 with economic categories, environmental categories, and social categories dimensions of labor practices and work comfort. CSR measurement is done by giving a value of 1 on the statement made by the owner or manager of MSME and giving a value of 0 on a statement that was not made by the owner or manager of MSME. After the checklist is carried out, the Corporate Social Responsibility Index (CSRi) will be calculated to determine the level of CSR implementation carried out. The research location was chosen in the Regency of Badung precisely at the UMKM artshop in the Nusa Dua area. The results of the study found that the level of implementation that has been carried out by the owner or manager of the artshop who became respondents in this study is included in the high category. CSR disclosure that has been carried out largely supports the financial side and non-financial side.

Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond Dewi, I Gusti Ayu Ratih Permata; Pertama, I Gde Agung Wira
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.25949

Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes. This study aims to analyze the influence of fraud risk factors based on the Fraud Diamond perspective, namely pressure, opportunity, rationalization, and competence on the accounting student academic fraud behavior. Data were collected using a questionnaire on 385 accounting students at universities in Bali Province. The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple linear regression analysis. The results of the study provide evidence that the factors of pressure, opportunity, rationalization, and ability have a positive effect on academic fraud behavior in accounting students.

PKM UMA SARI DI DESA SIDAN KABUPATEN GIANYAR BALI Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria; Suariani, Luh
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.v4i2.1779

Coconut shells or coconut shells may not be useful for most people, but craftsmen in Sidan Village, Gianyar District, Gianyar Regency, Bali can produce various kinds of tools for Hindu religious ceremonies. Coconut shell crafts are also widely used as souvenirs for tourists who come to Bali. The community service program is carried out in the trading business and the production of ceremonial tools from coconut shell "Uma Sari" which is located in Sidan Village, Gianyar District, Gianyar Regency, Bali Province. Uma Sari is a partner owned by I Wayan Lanus as well as a coconut shell craft maker / craftsman. Mr. I Wayan Lanus started pioneering his work in 2016. He has acquired this skill from generation to generation among his extended family. The basic contribution of this program is to increase production capacity, increase online marketing, increase the quality of human resources, increase turnover and company assets.

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Gede Wahyu Satya Nugraha
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.749

PENGARUH LIKUIDITAS TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DAN DAMPAKNYA PADA EARNING RESPONSE COEFFICIENT I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

This study aims to examine the effect of liquidity on timely delivery of financial statements and their impact on earning response coefficient companies in Indonesia, especially manufacturing companies. The timing of financial reporting means the availability of information in decision making before the information loses its capacity to influence decisions. Meanwhile, earnings response coefficient is strong market reaction to earnings information. This research is a quantitative research that is research that emphasizes on testing theory through measurement of research variables with numbers and perform data analysis with statistical procedure. The data used are external secondary data in the form of financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2013-2014. Selection of samples by purposive sampling method and obtained 50 companies with the number of observations for 2 years. Data analysis technique used is path analysis (path analysis). The test results show that liquidity has a positive effect on the timeliness of financial reporting and earning response coefficient. Furthermore, timely delivery of financial statements mediates the effect of liquidity on earning response coefficient. Direct coefficient of coefficient effect of liquidity on earnings response coefficient through timely delivery of financial statements gives greater effect than the coefficient value of indirect effect liquidity lever on earning response coefficient.Keywords: liquidity, timeliness, earning response coefficient.

FRAUD DIAMOND DAN DAMPAKNYA I Gusti Ayu Ratih Permata Dewi; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 2 (2020)
Publisher : Universitas Pendidikan Nasional

Penelitian ini bertujuan untuk menganalisis untuk menganalisis pengaruh tekanan, kesempatan, rasionalisasi, dan kemampuan (fraud diamond) terhadap perilaku kecurangan akademik. Sampel dalam penelitian ini adalah seluruh mahasiswa S1 program studi Akuntansi Universitas Warmadewa di Bali berjumlah 100 mahasiswa. Teknik analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa tekanan, kesempatan, rasionalisasi, dan kemampuan (fraud diamond) berpengaruh terhadap perilaku kecurangan akademik.

PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.613 KB)

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness.

PENGARUH KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN BERPENGARUH PADA REAKSI PASARPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017 I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.602 KB)

This study aims to determine the effect of profitability and firm size on the timeliness of financial reporting, and to determine the effect of financial reporting inaccuracies on market reactions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017. By using purposive sampling in the selection of samples, obtained as many as 40 listed companies which until April 1, 2013 have not submitted audited financial statements that expire on December 31, 2016-2017. The data analysis technique used in this study is multiple regression analysis. The results of this study prove that the profitability and size of the company influences the inaccuracy of financial reporting, while the imprecision of financial reporting does not affect the market reaction of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017.

Co-Authors Astari, Ni Putu Evi Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha DEWI, Ni Putu Emi Kristina I Dewa Ayu Eka Pertiwi I Gde Agung Wira Pertama I Gede Nyoman Carlos W Mada I Gede Nyoman Carlos W. Mada I Gusti Agung Ayu Kartika Dewi I Gusti Ayu Listya Putri I Kadek Merta Wijaya I Ketut Sugihantara I Ketut Yadnyana I Nyoman Sutapa I Nyoman Warnata I Putu Sudana K. Budiartha Kadek Tarisna Aryanti Kawisana, Putu Gede Wisnu Permana L.G.P. Sri Eka Jayanti Luh Putri Mas Mirayani Luh Suariani Luh Suariani, Luh Made Gede Wirakusuma Ni Kd Sioaji Yamawati Ni Kd Sioaji Yamawati Ni Kd. Sioaji Yamawati Ni Luh Gede Dahlia Prilistika Ni Luh Putu Ratna Wahyu Lestari Nugraha, Putu Gede Wahyu Satya Pertama, I Gde Agung Wira Pratama I Gede Agung Wira Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Dian Pradnyanitasari Putu Gede Suranata Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Yudha Asteria Putri Rini, I Gusti Ayu Intan Saputra RR. Maria Yulia Dwi Rengganis Surya, Luh Putu Lusi Setyandarini Wayan Suartana, Wayan Wijaya, I Kadek Merta Yamawati Ni Kd Sioaji Yamawati, Ni Kd Sioaji YAMAWATI, Ni Kd. Sioaji Yasa, Gerianta Yoga, I Gusti Agung Prama Yuliana, Ni Made Mita

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