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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL EKSBIS JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Synergy and Society Service Journal Research of Accounting Journal Research of Management Majalah Bisnis & IPTEK Jurnal Mosaik Hospitaliti Journal Research of Management

Made Yudi Darmita

Universitas Triatma Mulya

Author-ID : 2663135

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH MOTIVASI, TINDAKAN SUPERVISI, PELATIHAN PROFESI, DAN PENGALAMAN AUDIT TERHADAP PROFESIONALISME AUDITOR PADA BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN PROVINSI BALI Clara Alverina; Made Yudi Darmita
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Auditor professionalism is an attitude to maintain professional status and maintain a public image of himself, responsible to himself or responsible to applicable legal provisions. This study aims to examine how motivation (X1) influences auditor professionalism (Y), how supervision (X2) influences auditor professionalism (Y), how professional training (X3) influences auditor professionalism (Y) and how audit experience (X4) influences auditor professionalism (Y) and how the influence of motivation, supervision actions, professional training and audit experience on auditor professionalism at the BPK RI Representative of Bali Province. In this study using a purposive sampling method, namely auditors who worked more than 1 year at the BPK RI Representative of the Province of Bali. The population in this study were 47 people. Data analysis techniques in this study used Data Quality Test, Classical Assumption Test, t Test, F Test and Multiple Linear Regression Analysis. The results of this study indicate that motivation, supervision actions, and professional training have an effect on auditor professionalism while audit experience has no effect on auditor professionalism. And motivation, supervision, professional training, and audit experience together have an effect on auditor professionalism.Keywords: motivation, the act of supervision, professional training, audit experience, and auditors professionalism.

PENGARUH LIKUIDITAS, REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018 I Gusti Ayu Intan Iswari; Made Yudi Darmita
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The going concern audit opinion is an audit opinion that issued by an auditor to ascertain the continuity of the companies. The continuity of the companies affected by internal’s problems in the company itself like financial condition, human resource, company culture, the knowledge of technology, internal’s supervision, and it could be some problem outside the company like market, monetary conditions, social, political, etc. Some research showed that many factor which encourage an auditor to publish going concern audit opinion are different and the result is not conclusive. Therefore, this research aims to re-examine the factors that affected going concern audit opinion. The factors which examine in this research are liquidity, the reputation of public accountant firm, last year audit opinion, and firm size. This research used manufacturing companies in Indonesian Stock Exchange year 2016-2018 as sample. As the result of purposive sampling, obtained a total of 48 manufacturing companies that fit with the sample criterias. The examine of hypotheses in this research used logistic regression analysis. The result of this research showed that going concern audit opinion affected by liquidity and last year audit opinion, and not affected by the reputation of public accountant firm and firm size.

PENGARUH JUMLAH PINJAMAN DAN TINGKAT BUNGA PINJAMAN TERHADAP PENDAPATAN LPD DI LPD DESA ADAT BONGKASA I Kadek Diarta; Made Yudi Darmita; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of loan amount and loan interest rate on LPD income in Bongkasa traditional village. The dependent variable in this study is income (Y), while the independent variable in thisstudy is the amount of loans (X1), the interest rate on loans (X2). The population of this study were customers of the Bongkasa traditional village LPD. The sample in this study was selected by purposive sampling method and obtained a sample of 119 LPD customers in Bongkasa Traditional Village. The research method used is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The results of the analysis show the regression model Y = a + b1 X1 + b2 X 2 Y = 6.500 + 0.258X1 + 0.801X2. The conclusions obtained are partially. When viewed from the variable coefficient of Loan Amount (X1), Loan Interest Rate (X2). has a positive and significant influence on LPD Income in the Bongkasa Adat village with a significance value of the amount of loans of 0.258, and the Loan Interest Rate of 0.801 has a significant positive effect on LPD Income in the Bongkasa Adat village. The amount of influence of the amount of loans, and the loan interest rate on LPD income in the Bongkasa traditional village is 70.3% and the remaining 29.7% is influenced by other variables not examined in this study.

PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK ,DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN: Studi Kasus pada Wajib Pajak Bumi dan Bangunan di Badan Pendapatan Daerah Kota Denpasar Ayu Kade Restu Pebrianti Dewi; Made Yudi Darmita; Ni Made Wiwekandari
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of service quality, tax sanctions, and knowledge of taxpayers on taxpayer compliance. The location of this research is the Regional Revenue Agency of Denpasar City. The sample in this study was 100 respondents. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the service quality of tax officers has a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency. Tax sanctions have a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency. Taxpayer knowledge has a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency.

PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, TEKNOLOGI DAN INFORMASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN PELAYANAN APARAT PAJAK TERHADAP TINDAKAN TAX EVASION: Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Barat Ni Putu Aris Radithiya Dewi; Made Yudi Darmita
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This research aims to examine the effect of justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers on tax evasion. The population in this research were individual taxpayers at the West Denpasar KPP Pratama registered in 2020, amounting to 139,011 people. The sampling method used is the accidental sampling method, while the data collection is done by survey method through questionnaire technique. The number of samples in this study was 100 respondents. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis technique. The results of this research indicate that the significant level of each independent variable which is smaller than 0.05 means that justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers have a negative effect on individual taxpayers' taxes evasion measures in the KPP. West Denpasar Primary.

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP HASIL PENJUALAN PADA RUMAH MAKAN DI KECAMATAN KUTA SELATAN Oktavia Magdalena; Made Christin Dwitrayani; Made Yudi Darmita
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.67

This research are focus to the product costs and marketing costs affects sales results from micro, small and medium enterprises in the field of feeding business specially in Bali. The type of data used is qualitative data on restaurants in South Kuta subdistrict, and quantitative data research by using survey method. Total of the population is 522 restaurants in South Kuta subdistrict and using purposive sampling to get 84 samples. Observation and questionnaires used to collect the primary and secondary data. The analytical tools used are data quality tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesy tests. The result of this research that product costs and marketing costs simultaneously influential to sales results on restaurants in South Kuta subdistrict. The first t tests results by looking to the significance value (0,003< 0,05) show that product costs positive effect to sales results on restaurants in South Kuta subdistrict. The second t tests results have significance value (0,000<0,05) show that marketing costs positive effect to sales results on restaurants in South Kuta subdistrict.

PENGARUH INFLASI, SUKU BUNGA, DAN HARGA MINYAK DUNIA TERHADAP INDEKS HARGA SAHAM GABUNGAN: Studi pada Bursa Efek Indonesia Periode 2018-2021 Ni Komang Ayu Tulus Sawitri; Made Yudi Darmita; Made Christin Dwitrayani
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.91

Based on the development of the IHSG chart, there is a downward phenomenon from 2019 to 2020, this is comparable to the effect of the Coronavirus pandemic that hit Indonesia, causing the composite stock price index (IHSG) to experience a significant decline in 2020. One Economic factors that can have an impact on IHSG movements are inflation, interest rates and world oil prices. The definition of the issue and the reason for this study is to decide the fractional impact of inflation, interest rates and world oil prices on the IHSG for the 2018-2021 periods. The population and samples in this review were 48 samples utilizing the saturation sampling method. The information of analysis method in this review is Multiple Linier Regressions. In view of the exploration results, it very well may be seen that the inflation variable have a..negative impact on IHSG, the interest rate variable have a positive impactt on IHSG and world oil prices have a positive impact on IHSG. The extent of the effect of inflation, interest rates and world oil prices on IHSG was 81.2%, the leftover 18.8% was affected by different elements outside the models.

PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN SUSTAINABILYTY ACCOUNTING TERHADAP NILAI PERUSAHAAN Wahyu Agustini; Komang Fridagustina Adnantara; Made Yudi Darmita
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.102

This study aims to obtain empirical evidence regarding the effect of investment opportunity sets, managerial ownership, and sustainability accounting on firm value in manufacturers listed on the Indonesia Stock Exchange in 2019-2021 because several previous studies have shown inconsistent results. The value of the company is very important because it can affect the perception of investors towards the company so that the company will have more convenience in obtaining funds from investors. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method so as to get 19 companies as a research sample with a total of 57 companies. The data analysis technique used in this study uses multiple linear regression. The test results show that the investment opportunity set has an effect on firm value. Managerial ownership affects the firm value. Sustainability accounting affects the firm value.

PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI Kadek Ari Widianti; Made Yudi Darmita; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.106

The reason for this study was to decide the impact of liability bookkeeping and spending plan interest on the adequacy of creation cost control at PT Medina Debeuz Indah. This kind of exploration utilizes a quantitative methodology. The populace in this study were 37 individuals. Examining utilizing immersed testing technique. This is done on the grounds that the populace is moderately little. The example in this study was that all individuals from the populace were tested, specifically supervisors and staff of the money and bookkeeping division, so an example size of 37 individuals was gotten. The information examination strategies utilized are clear measurements, legitimacy and unwavering quality tests, old style suppositions, different straight relapse, fractional t factual tests utilizing the SPSS application. The consequences of this study show that to some extent responsibility bookkeeping affects the viability of creation cost control. While Spending plan Investment fundamentally affects the Viability of Creation Cost Control.

Co-Authors Ayu Kade Restu Pebrianti Dewi CLARA ALVERINA Desak Made Purnama Dewi Desak Made Purnama Dewi Dewi Siti Anjani Dewiwati Sujadi Efifania Diah Pramesti Evevdido Dos Santos Gde Herry Sugiarto Asana Gusti Ayu Made Karmila Helena I Gst Ayu Putu Pusparini I Gede Dicky Yoga Pratama I Gusti Ayu Intan Iswari I Kadek Diarta I Ketut Yudana Adi I Ketut Yudana Adi I Komang Janur Artha Yasa I Nengah Aristana I Putu Agus Suarsana Ariesta I Putu Bagus Suthanaya Irvan Khairil Solin Irvan Khairil Solin Kadek Ari Widianti Katerina Dewi Ramadani Komang Fridagustina Adnantara Komang Meliawati Kukuh Rian Setiawan Kukuh Rian Setiawan Laras Oktaviani Luh Gede Putri Kusuma Pekerti Made Christin Dwitrayani Made Hedy Wartana Ni Kadek Ayu Fitriani Ni Kadek Kisnayanti Ni Kadek Trisna Dewi Ni Ketut Dian Pratiwi Ni Komang Ayu Aristiana Dewi Ni Komang Ayu Tulus Sawitri Ni Luh Komang Julyanti Paramita Sari Ni Made Christina Gariyasa Ni Made Ernila Junipisa Ni Made Fitria Rahayu Ni Made Wiwekandari Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Aris Radithiya Dewi Oktavia Magdalena Putu Agus Prayogi RR Nindita Sri Kusumoretno RR Nindita Sri Kusumoretno Sandra Hendhana Sri Susanti Tiara Kusuma Dewi Tiara Kusuma Dewi Tiara Kusuma Dewi, Tiara Kusuma Wahyu Agustini Woro Utari Yatami, Ni Komang Dewi

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