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All Journal Jurnal Samudra Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Aafiyah Health Research (JAHR) E-JURNAL AKUNTANSI
Gayatri Gayatri
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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Factors That Influence the Accountability of Village Fund Management with Individual Morality as a Moderating Variable Dewi, Ni Putu Wina Purnama; Sujana, I Ketut; Gayatri, Gayatri; Ratnadi, Ni Made Dwi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4228

Abstract

Globalization is an opportunity and a challenge that must be faced by all citizens of the world, including Indonesia. The development of increasingly advanced information and communication technology will have a positive or negative impact on the sovereignty of a nation. In addition, globalization also makes access to information easier and faster to spread throughout the country, creating global transparency where the physical boundaries of a country's sovereignty are threatened with various disturbances and obstacles. This study uses a normative juridical approach aimed at knowing more about state defense education and its urgency in the era of society 5.0, so in order to maintain the integrity and sovereignty of the Indonesian state from various bad things caused by the development of globalization, through an integrated state defense approach in learning Citizenship at various levels of education in Indonesia is expected to foster the spirit of nationality for the next generation to always maintain the integrity of the unitary state of the Republic of Indonesia, because basically the effort to defend the country is an obligation for all citizens, which is carried out with full responsibility and is willing to sacrifice in service. to the state and nation, as for several important points contained in the concept of state defense including planning, governance, training management, learning methods, enrichment and deepening as well as real practices that can be developed in real life. nation and state, while the characteristics of students in practicing the concept of defending the state are maximizing time as good students and obeying all norms and laws that apply in Indonesia, then having good morals and attitudes, and balanced with noble national insight .
Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud Suryandari, Ni Nyoman Ayu; Gayatri, Gayatri
Jurnal Samudra Ekonomi dan Bisnis Vol 13 No 2 (2022)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v13i2.4412

Abstract

The article aims to determine the motivation, consequences and efforts to reduce fraud. The socio-economic impact of the scandal determines whether regulation becomes fundamentally tighter. This study uses a systematic literature review approach with a population of 235 articles published in reputable international journals. Based on the predetermined criteria, sixteen articles were obtained as research samples. As many as 62.5 percent of the articles discussed reviewed the Enron case because it was considered a case that shocked the world, involving companies and public accounting firms that were considered independent parties. The urge to commit fraud can be seen from the internal and external aspects of the company. The consequences of fraud that occur can drag the company and auditors as independent parties. The need for efforts to minimize the occurrence of fraud includes improvements to the company, improvements to the criminal and legislative processes and improvements to individual morality.
Etnografi Penyakit Diabetes Melitus (Penyakit Gula/Kencing Manis) pada Suku Mandar: Ethnography of Diabetes Mellitus (Sugar Disease) in the Mandar Tribe Gayatri, Gayatri; Arman, Arman; Yuliati, Yuliati
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 2 (2025): JULY-DECEMBER
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i2.2016

Abstract

ABSTRAK Latar Belakang: Diabetes Melitus (DM) adalah penyakit infeksi degeneratif, yaitu penyakit yang disebabkan oleh kemampuan atau konstruksi jaringan atau organ yang terus berkurang seiring waktu karena usia yang cukup tua atau keputusan gaya hidup. Sesuai laporan World Health Organization (WHO) mengatakan pada tahun 2010 terdapat 1,0 juta orang yang meninggal akibat diabetes dengan prevalensi sekitar 2,0% dan pada tahun 2012 tercatat ada 1,5 juta orang yang meninggal akibat DM dengan kesamaan sekitar 2,0%. 0,7% dari semua kematian terjadi di negara agraris termasuk Indonesia. Tujuan: Untuk mengetahui gambaran permasalahan budaya pada suku mandar tentang diabetes melitus. Metode: Jenis penelitian menggunakan penelitian kualititatif dengan pendekatan etnografi jumlah informan dalam penelitian ini sebanyak 14 informan terdiri dari satu inforan kunci dan 13 informan utama. Tekhnik pengambilan sampel dengan menggunakan snowball sampling atau pengambilan sampel bola salju. Hasil: Masyarakat suku mandar sangat memahami tentang penyakit diabetes (penyakit gula/penyakit kencing manis) melitus dari pengertian dan penyebab diabetes melitus, Masyarakat suku mandar mampu mengetahui gejala dan tanda penyakit diabetes melitus, pencegahan penyakit diabetes melitus pada masyarakat suku mandar dilakukan dengan mengontrol pola makan, aktifitas fisik dan gaya hidup sehat, pengobatan diabetes melitus pada masyarakat suku mandar dilakukan dengan cara medis dan cara tradisional.  ABSTRACT Background: Diabetes Mellitus (DM) is a degenerative infectious disease, which is a disease caused by the ability or construction of tissues or organs that continue to decrease over time due to old enough age or lifestyle decisions. As per the World Health Organization (WHO) report, in 2010 there were 1.0 million people who died from diabetes with a prevalence of about 2.0% and in 2012 there were 1.5 million people who died from DM with a similarity of about 2.0%. 0.7% of all deaths occurred in agrarian countries including Indonesia. Objective: To find out the description of cultural issues in the Mandar tribe about diabetes mellitus. Method: This type of research uses qualitative research with an ethnographic approach. The number of informants in this study were 14 informants consisting of one key informant and 13 main informants. The sampling technique uses snowball sampling or snowball sampling. Results: Mandarese people really understand about diabetes mellitus (sugar disease / diabetes) mellitus from the definition and causes of diabetes mellitus, Mandarese people are able to know the symptoms and signs of diabetes mellitus, prevention of diabetes mellitus in Mandarese people is done by controlling diet, physical activity and a healthy lifestyle, treatment of diabetes mellitus in Mandarese people is done by medical and traditional methods.
Analisis Determinan Underpricing Saham di Bursa Efek Indonesia I Gusti Ngurah Adhi Partama; Gayatri Gayatri
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p23

Abstract

The purpose of this study is to test and analyze the variables that affect the level of underpricing in companies that conduct IPOs. These variables are the percentage of shares offered, company size, return on equity, current ratio, and debt to equity ratio. This study uses a multiple linear regression analysis method. The type of data used is secondary data. The population of this study was 121 companies that conducted IPOs on the Indonesia Stock Exchange in 2013-2017. Sampling uses purposive sampling technique, so that the sample obtained in this study were 72 companies. The results showed that partially, firm size variables had a significant negative effect on underpricing and the return on equity variable had a significant negative effect on underpricing. Other variables, namely the percentage of shares offered, the current ratio, and the debt to equity ratio partially do not affect underpricing. Keywords: Underpricing, return on equity, current ratio, debt to equity ratio
Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak Made Yeni Latrini; Gayatri Gayatri
E-Jurnal Akuntansi Vol 25 No 2 (2018)
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.2018.v25.i02.p29

Abstract

This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.
Good Corporate Governance dan Profitabilitas pada Praktik Income Smoothing Ni Komang Maya Antari; Gayatri Gayatri
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p10

Abstract

The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size and type of industry as control variables. The research was conducted on all companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research sample consisted of 64 observations determined by purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that good corporate governance and profitability have a negative effect on income smoothing practices, and company size and type of industry as control variables have a positive effect on income smoothing practices. The theoretical implications of this study are able to support agency theory, stewardship theory, and positive accounting theory, as well as practical implications that can be taken into consideration by companies and investors in making economic decisions. Keywords: Income Smoothing; Good Corporate Governance; Profitability; Firm Size; Type of Industry
Peranan BUMDesa dalam Meningkatkan Kemandirian Ekonomi Desa Gayatri Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p19

Abstract

BUMDesa is an elaboration of the vision of national development that is the realization of a sovereign, independent, and personality based on mutual cooperation. In the Province of Bali only 65% ??of the villages have BUMDesa. BUMDesa is expected to be a driving force for the village economy. The purpose of this study is to determine the role of BUMDesa in increasing the economic independence of the village. The population in this study are all village-owned enterprises in the Province of Bali. The location of the study was conducted in Gianyar Regency. The sample collection technique uses purposive sampling. Data collection techniques are carried out through questionnaires. Data analysis techniques using multiple linear regression. This research proves that partially, economic independence has a positive role in BUMDesa in Gianyar Regency. Intellectual independence has a positive role in BUMDesa in Gianyar Regency. And organizational independence has a positive role in BUMDesa in Gianyar Regency. Together economic independence, intellectual independence and organizational independence have a positive role in BUMDesa in Gianyar Regency. Keywords: BUMDesa; Economic Independence.
Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa Ayu Ariani; Gayatri Gayatri
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p06

Abstract

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District. Keywords: Good Governance; Competency; Culture; Performance.
KONFLIK KEKUASAAN DALAM ANGGARAN PEMILUKADA PROVINSI BALI Gayatri Gayatri
E-Jurnal Akuntansi Vol 12 No 1 (2015)
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

The purpose of the research is to reveal the conflict of authority of budget Bali regional election. The data were collected through observations and dialogues with participants. Data analysis was conducted using Dahrendorf’s conflict theory. Dahrendorf’s conflict theory perceives regularities in society as a result of authority from super-ordinates to sub-ordinates. Authority is a rare resource. The conflicts of authority emerge to maintain the legitimacy of authority. The research finds that conflicts cannot be separated from the elections. Conflicts linger in the executive, legislative, and regional election authorities in Bali province. One of the main resources of authority is a budget. Organizations experiencing conflicts can make use of budget to maintain authority. The conflict of budget planning of regional elections ends with the excessive authority of budgeting team to cut the budget actors’ pay. The conflict of budget execution is shown by the authority of the incumbent and commissioners. The conflict of budget accountability ends with the authority of Financial Investigation Bureau of Indonesia to return the excess use of budget of regional elections. The implications of this study are the changes in the regulation of budgetary resources of regional elections from local (APBD) to state expenditure budget (APBN).
Ukuran Perusahaan Memoderasi Pengaruh Free Cash Flow dan Leverage Terhadap Kebijakan Dividen I Kadek Edi Rian Trisna; Gayatri Gayatri
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p18

Abstract

Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain empirical evidence on the effect of free cash flow and leverage on dividend policy and firm size capability in moderating the effect of free cash flow and leverage against dividend policy. Companies going public listed on the Indonesia Stock Exchange (BEI) year 2013-2017 is the location of research with purposive sampling as a method of determining the sample. Companies that meet the criteria are 10 companies with a total of 39 observations. Moderated Regression Analysis (MRA) was used to test in this research. The result showed that free cash flow had positive and leverage effect negatively on dividend policy. The study also found that firm size is able to strengthen the effect of free cash flow on dividend policy and weaken the influence of leverage on dividend policy. Keywords: dividend policy, free cash flow, leverage, company size..
Co-Authors A.A. Putri Pintari Dewi Agus Krisna Saputra Anak Agung Gde Putu Widanaputra Anak Agung Gde Wimba Wardhana Anak Agung Ngurah Bagus Dwirandra Arman Arman Ayu Ariani Dewa Gede Wirama Dewi, Ni Putu Wina Purnama Herkulanus Bambang Suprasto I Gst Ayu Putu Bunga Valentina I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Gusti Ngurah Eka Partama I Kadek Edi Rian Trisna I Kadek Rama Artikanaya I Ketut Sujana I Made Dwi Darma Artanaya Ida Ayu Candra Apsari Manuaba Ida Ayu Chintya Utami Dewi Ida Ayu Made Dwiki Paramitha Ika Putri Adnyani Ike Faradina K. Budiartha Kadek Danu Dwika Riyatna Komang Putra Suardana Luh Gede Ardi Tresnayani Luh Putu Sita Dewi Luh Wulan Permatasari Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Yenni Latrini Maria Meiatrix Ratna Sari N.L.S. Widhiyani Ni Gusti Ayu Gayatri Ni Kadek Astri Winanti Ni Kadek Melina Pebriyanti Ni Kadek Novita Madani Ni Ketut Rasmini Ni Komang Ayu Julia Praba Dewi Ni Komang Maya Antari Ni Made Dwi Ratnadi Ni Nyoman Ayu Suryandari Ni Nyoman Widiasih Ni Putu Ayu Devi Yanti Ni Putu Ayu Nirvana Setyawati Ni Putu Laksmi Narayanti Ni Putu Wanda Anggeliana Putri Ni Wayan Sekar Andiani Nyoman July Wiradiputra Nyoman Ratna Candradewi Pande Kadek Ary Raditya Permadi Pria Juni Prasetya Putu Amanda Yadiari Putu Ika Sawitri Sinta, Dwi Thahira Qarimma Nursabilla Timtom Bagus Pradana Pinto Tut Madiguna Agung Wiwik Handayani Yuliati -