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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
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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KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA LEMBAGA PERKREDITAN DESA (LPD) DI KOTA DENPASAR I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

This study aimsa to determine the aeffect of training, task complexity, user involvement and human resource acapabilities on athe performance of the accounting information system at credit institutions in the city of Denpasar. The data used are primary data in the form of a questionnaire. The apopulation of this astudy were all LPD employees in Denpasar City with 214 employees using the accounting information system. The sampling technique in this study was purposive sampling. Therefore, a sample of 105 respondents who met the criteria was obtained. The test results show that training has no effect on the performance of the accounting information system at credit institutions in the city of Denpasar, while User Involvement, HR Capabilities have an effect on the performance of the Accounting Information System (SIA) at credit institutions in the city of Denpasar.
PENGARUH TEKANAN ANGGARAN WAKTU PADA STRESS KERJA DAN DAMPAKNYA TERHADAP PERILAKU REDUKSI KUALITAS AUDIT I Gusti Ayu Ratih Permata Dewi; L.G.P. Sri Eka Jayanti
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

This study aims to analyze Time Budget Pressure on Work Stress and its Implications for Audit Quality Reduction Behavior. This research was conducted at a registered public accounting firm in Bali using a questionnaire distributed to auditors who are at least the team leader in audit assignments. The data analysis technique used is the Partial Least Square (PLS) approach. The results showed that audit time budget pressure has a positive effect on job stress.Furthermore, job stress and audit time budget pressure have a positive effect on audit quality reduction behavior. The results also show that job stress is able to mediate the effect of audit time budget pressure on audit quality reduction behavior.
KREDIT BERMASALAH PADA KOPERASI SIMPAN PINJAM BHUANA ARTHA MULIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA I Gusti Ayu Ratih Permata Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.260-266

Abstract

The Bhuana Arta Mulia Savings and Loans Cooperative provides credit to borrowers, if the cooperative feels confident that the credit given to prospective customers will be received according to the terms and conditions that have been agreed by both parties. If there are one or more debtors who do not comply with these rules, it can have an impact in the future, namely the kupedes given are not in accordance with the stipulated time or the payment will be in arrears. In general, there are two factors that cause non-performing loans, namely internal factors and external factors. This study wants to know the internal and external factors that influence the non-performing loans in the Bhuana Arta Mulia Savings and Loan Cooperative. The population in this study were customers of the Bhuana Arta Mulia Savings and Loan Cooperative. Determination of the research sample can use the Slovin formula. The data collection technique in this study was a questionnaire. The data analysis technique used is multiple linear regression analysis. The results show that internal factors have no effect on non-performing loans. Meanwhile, external factors affect non-performing loans.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) DALAM MENUNJANG KINERJA UMKM ART SHOP DI KAWASAN NUSA DUA BALI I Gusti Ayu Ratih Permata Dewi
Jurnal Ilmiah Manajemen dan Bisnis Vol 5, No 3 (2019): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v5i3.6864

Abstract

This study aims to analyze the implementation of Corporate Social Responsibility Disclosure (CSRD) in supporting UMKM Performance in the Nusa Dua Region of Bali. CSR is not only done by large companies, but has been done in Small and Medium Enterprises. This research applies descriptive qualitative data analysis method. The total UMKM artshop in the Nusa Dua area is 75 UMKM. To answer the research problem, the data analysis method used is calculating the corporate social responsibility index (CSRI), calculating profit margins at the MSME artshop, analyzing and describing the reorder from customers and marketing expansion, CSRI crosstab analysis with profit margins, further describing and analyzing the implementation corporate social responsibility (CSR) on the performance of UMKM. Based on the results of the study found that the level of implementation that has been carried out by the owner or manager of UMKM artshop who became respondents in this study included in the high category. The CSR implementation that has been carried out by UMKM artshops in the Nusa Dua area mostly does not support the financial performance of UMKM but supports its non-financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA DINAS KESEHATAN PROVINSI BALI I GUSTI AYU RATIH PERMATA DEWI; PUTU DIAH PUTRI IDAWATI
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

This study aims to determine the factors that influence the performance of accounting information systems at the Bali Provincial Health Office. The data used are primary data in the form of questionnaires. Sample selection using saturated sampling method, namely the technique of determining the sample if all members of the population are used as a sample of 30 employees of the public section and staff of the Bali provincial health office. The test results show that User Involvement, HR Capability, Top Management Support affect the performance of the Accounting Information System (SIA).
Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure I Gusti Ayu Ratih Permata DEWI; Putu Yudha Asteria PUTRI
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i2.23

Abstract

This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit.
Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan Bank Perkreditan Rakyat (Bpr) Di Kabupaten Gianyar Dengan Budaya Organisasi Dan Motivasi Kerja Sebagai Pemoderasi Ni Kd Sioaji Yamawati; I Gusti Ayu Ratih Permata Dewi
Jurnal Ilmiah Satyagraha Vol 4, No 2 (2021)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v4i2.268

Abstract

This study aims to influence the Effectiveness of Accounting Information Systems on Employee Performance with Organizational Culture and Work Motivation as Moderation. Employee performance can be affected by the existence of an accounting information system. This research was conducted at BPR in Gianyar Regency using a questionnaire and distributed to employees related to the Accounting Information System. The data analysis technique used is the Partial Least Square (PLS) approach. The results showed that the effectiveness of the Accounting Information System had an effect on employee performance. Furthermore, organizational culture and work motivation are able to moderate the Effect of the Effectiveness of Accounting Information Systems on Employee Performance
PRAKTIK AKUNTANSI MANAJEMEN DAN FAKTOR-FAKTOR KONTIJENSINYA PADA UMKM DI RUMAH KREATIF BUMN (RKB) KABUPATEN GIANYAR Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Cok Istri Ratna Sari Dewi
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16635

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16639

Abstract

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
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond I Gusti Ayu Ratih Permata Dewi; I Gde Agung Wira Pertama
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

Abstract

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.
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