Article Per Year (5 Year)
p-Index From 2021 - 2026
4.969
P-Index
This Author published in this journals
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

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
PENELITIAN TINDAKAN KELAS UNTUK MENINGKATKAN KETERAMPILAN PEMBUATAN PROPORSAL PENELITIAN MAHASISWA Gayatri . Gayatri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 14 No 2 (2016)
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 aims of classroom action research are to improve students' skills in making a research proposal. Data were collected through observation and documentation. This study used qualitative descriptive analysis by using Kemmis and Taggart model. Kemmis and Taggart model carried out through four stages such as: planning, implementation, observation and reflection. The Results of this research finding that there has been increased student skills in making a research proposal. The student awareness is to improve research proposal before the presentation. The use of time and materials of presentation are become better than before.
Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia Ni Putu Wanda Anggeliana Putri; I Gusti Ayu Made Asri Dwija Putri; I Ketut Budiartha; Gayatri Gayatri
E-Jurnal Akuntansi Vol 32 No 6 (2022)
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.2022.v32.i06.p04

Abstract

This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing. Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.
Kinerja Investasi Exchange Trade Fund di Indonesia Gayatri Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p02

Abstract

The aim of this research is to obtain empirical evidence about the effect of stock selection skills, market timing ability, fund size and fund age on the performance of exchange trade funds. The population in this study are all exchange trade fund investment products listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique uses purposive sampling. To test the hypothesis, multiple linear regression analysis was used. This study proves that stock selection skills have a positive effect on the performance of exchange trade funds in Indonesia. Meanwhile, market timing ability, fund size and fund age do not have a positive effect on the performance of exchange trade funds in Indonesia. The reason is that only one investment manager PT. Indo Premier Investment Management which is always active in trading exchange trade funds in Indonesia. This research has implications for the more active investment managers in offering exchange trade fund products to attract investors because they are able to survive in times of crisis. Keywords: Exchange Trade Funds; Investation.
Efektivitas Pengelolaan Bantuan Langsung Tunai Dana Desa pada Masa Pandemi Covid-19 Ni Kadek Astri Winanti; Gayatri Gayatri
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p18

Abstract

Karangasem Regency is one of 21 other regencies that has succeeded in disbursing Direct Cash Assistance from Village Funds reaching 59.7%. Manggis District is one of the sub-districts in Karangasem Regency that has disbursed Direct Village Fund Cash Assistance in 12 village areas. This research aims to examine the influence of accountability, transparency and community participation on the effectiveness of managing Village Fund Direct Cash Assistance. The sample used for this research was 119 village officials. Determining the sample in this research used a non-probability sampling method with a purposive sampling technique. Data was collected using a questionnaire method. The research results reveal that accountability, transparency and community participation have a positive effect on the effectiveness of managing Village Fund Direct Cash Assistance. Keywords: Accountability; Transparency; Community Participation.
KEPERCAYAAN MEMODERASI PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL PADA LEMBAGA PERKREDITAN DESA I Made Dwi Darma Artanaya; . . Gayatri
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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 this study was to test the effect of accounting information system effectiveness on individual performance and to determine the moderating influence confidence in the effectiveness of the accounting information system of individual performance on Credit Institutions village in Tabanan district. This study was conducted on 11 LPD in Tabanan district. Sample in this study are 33 respondents by purposive sampling techniques, namely the determination of the sample based on the suitability of the characteristics and specific criteria. Data collection methods used questionnaire. Data analysis technique used is the technique of analysis moderating regression analysis (MRA). The results of the study prove the positive effect on individual performance and confidence on SIA to moderate the individual performance effectiveness of SIA on Village Credit Institution in Tabanan district. This shows the better confidence on SIA will increase the effectiveness of the SIA so that individual performance will increase.
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 -