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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Samudra Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Aafiyah Health Research (JAHR) E-JURNAL AKUNTANSI

Gayatri Gayatri

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 268871

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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

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 .

Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard dalam Menghadapi Masyarakat Ekonomi Asean Gayatri Gayatri; A.A G.P Widanaputra; Bambang Suprasto H.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done by purposive sampling that students of the accounting department term IV and V of the school year 2014/2015 at the Faculty of Economics and Business, Udayana University. The analysis in this study uses procentage descriptive method. This research found that students from the accounting department are well understand the development of the profession, opportunities, and chalenges facing the accounting profession in the Asean Economic Community. Keywords: Accounting, IFRS, ASEAN economic community

PENGARUH JOB BURNOUT DAN WORK OVERLOAD PADA KINERJA AUDITOR DENGAN EMOTIONAL STABILITY SEBAGAI PEMODERASI Made Laksmi Cintya Pucangan; Gayatri Gayatri; Ni Ketut Rasmini; Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.03.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Auditor is a profession that has certain qualifications in performing audit tasks on financial statements and activities of a company, organization, institution or agency. The purpose of this study was to obtain empirical evidence about the effect of job burnout and work overload on auditor performance and the ability of emotional stability to moderate the effect of job burnout and work overload on auditor performance. This research was conducted at the Public Accounting Firm in Bali The data was collected using questionnaires. The method of determining the sample using purposive sampling with a sample of 75 auditors at the Public Accounting Firm in Bali Province. The data analysis technique used Structural Equation Model (SEM) with Partial Least Square (PLS) software. The results of the analysis show that job burnout has a negative effect on auditor performance. Work overload has a negative effect on auditor performance. Emotional stability weakens the effect of job burnout on auditor performance, and emotional stability weakens the effect of work overload on auditor performance. The implications of this research are theoretically to confirm the relationship between attribution theory and job burnout, work overload, emotional stability, and auditor performance. The practical implications of this research are to provide input on improving the performance of auditors at Public Accounting Firms in Bali Province.

RELIGIUSITAS MEMODRASI PENGARUH SIFAT MACHIAVELLIAN DAN LOVE OF MONEY PADA PERSEPSI ETIS TAX EVASION Putu Amanda Yadiari; Made Gede Wirakusuma; A.A.N.B Dwirandra; Gayatri Gayatri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.06.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study was to obtain empirical evidence of the influence of Machiavellian traits and love of money on ethical perceptions of tax avoidance, and to obtain empirical evidence of religiosity moderating the effect of Machiavellian traits and love of money on ethical perceptions of tax avoidance. The method of determining the sample using purposive sampling technique, namely the selection of samples with certain criteria, with respondents obtained as many as 178 tax consultants. The data analysis technique used is Moderated Regression Analysis (MRA). The implications of this research include two things, namely application and practical application. The implications relate to the contribution of this research to attribution theory related to Machiavellian traits, love of money, religiosity and its influence on ethical perceptions of tax avoidance. The practical implications relate to the contribution of research to Tax Consulting Offices throughout the Province of Bali in weakening the ethical perception of tax avoidance. The results of the analysis show that Machiavellian traits and love of money have a positive effect on perceptions of ethical tax avoidance, and religiosity weakens the negative influence of Machiavellian traits and love of money on perceptions of ethical tax avoidance at Tax Consulting Offices in Bali Province.

KEMAMPUAN KOMITEN ORGANISASI MEMODERASI KOMPETENSI DAN KEJELASAN SASARAN ANGGARAN PADA AKUNTABILITAS KINERJA PERGURUAN TINGGI NEGERI PARIWISATA Ni Putu Ayu Nirvana Setyawati; Ni Made Dwi Ratnadi; A.A.G.P Widanaputra; Gayatri Gayatri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study was conducted to discuss Performance Accountability in State Tourism Universities (PTNP). The purpose of this study is to prove organizational commitment as a moderating variable has an effect on the competence of government officials and the clarity of budget targets on performance accountability. The population in this study were six (6) State Tourism Universities (PTNP). The sampling method used non-probability sampling. The selected respondents consisted of Director/Chairman, Deputy Director/Assistant Director, Head of Section, Head of Subdivision, Head of Department, Head of Study Program, Head of Research and Community Service Center, and Head of Quality Assurance Unit so that the number of respondents was 105 respondents. The data used in the form of primary data using a questionnaire distributed using whattsapp with google form media. The analysis technique used is Moderated Regression Analysis. The results of the study indicate that organizational commitment moderates the effect of government apparatus competence and clarity of budget targets on the accountability of the performance of State Tourism Universities

PENGARUH SIZE DAN AGE PADA TINGKAT UNDERPRICING SAHAM PERDANA DI BURSA EFEK INDONESIA Pande Kadek Ary Raditya Permadi; Dewa Gede Wirama; Gayatri Gayatri; I Gusti Ngurah Agung Suaryana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i11.p12

The purpose of this study is to determine the stock price of companies whose IPOs have increased in the medium and long term, and also to determine the effect of size and age on the level of underpricing of initial shares on the Indonesia Stock Exchange. The population in this study were all companies that IPO on the Indonesia Stock Exchange in 2009 – 2017. The population in this study was 207 companies. The method of determining the sample selected is non-probability sampling with purposive sampling technique. Purposive sampling is a sampling technique with certain considerations, namely experiencing underpricing during the IPO and never being suspended or delisted during the observation period. The sample in this study were 171 companies. Analysis of the data used is multiple linear regression. The results of the descriptive analysis show that in the medium term the stock price has increased, while in the long term it has not increased. The results of the regression analysis show that size and age have a negative effect on underpricing in the medium term, while no effect in the long term.

Effectiveness of Implementation of Siskeudes And Financial Reports of Village Funds in Rejang Lebong Regency Sinta, Dwi; Gayatri, Gayatri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.92

This research was conducted in Rejang Regency which aims to see how effective the application of village financial information system to village fund financial statements. This research is useful as an evaluation material for local governments in placing human resources engaged in financial management on the other hand information systems help operators in making financial reporting effectively, appropriately and financial reporting in accordance with village government accounting standards. The method used is a simple regression method with the retrieval of questionnaire sampel with predefined criteria. From the results of the dissemination of questionnaire data that can be processed as many as 67 questionnaires. The results of a simple regression test in the study with a value of F count 19,833 with a significance level of 0.000 < 0.005 means that in the study can be used to predict the variable effectiveness of the implementation of siskeudes and financial statements of village funds in other words, namely the implementation of the Village Financial Information System on the financial statements of village funds in an effective manner. Korelasi of 0.484 and coefficient of determination (Rsquare) of 0.243 can be concluded the influence of variable effectiveness of the implementation of siskeudesn on the financial report of village funds by 24.4%.

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

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

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

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

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 -

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