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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Riset Akuntansi Warmadewa
Ida I Dewa Ayu Manik Sastri
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Economics, Econometrics & Finance

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Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity I Gusti Agung Prama Yoga; Ida I Dewa Ayu Manik Sastri
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.2.2488.128-137

Abstract

Green accounting has appeared as an accounting era putting forward the environmental factors as the impact of the business sustainability principle that must be maintained by an entity. This study aims to examine the environmental accounting treatment that has been applied by PT Quarzia Batik Baliand to determine the implementation of Green Accounting in supporting the business continuity of PT Quarzia Batik Bali. Business continuity acts as an economic principle, while environmental sustainability represents the social and environmental impacts generated by economic actors. These two aspects must be reconciled as their crucial nature is long-term. This study is design by using the descriptive-interpretive qualitative analysis method, which is a tool to analyse the information and data collected by interpreting the data based on the actor’s perspective. Systematically, this data processing and analysis method consists of three concurrent flows of analysis activities, such as data collection through interviews and questionnaires, data reduction, and drawing conclusions. The results showed that PT Quarzia Batik Bali has anticipated the environmental pollution due to dyed waste produced from the garment industry using environmentally-friendly dyes and provides several storage tanks to recycle waste so it remains ready to be disposed of on earth. However, in the financial report the processing cost has not been presented separately as an anticipated cost of environmental pollution.
Pengaruh Ukuran Organisasi, Kemampuan Teknik Personal, Programipelatihan dan Pendidikan Terhadap Kinerja Sistem Informasi Akuntansi pada BPR di Kabupaten Gianyar Ni Putu Sintya Pratiwi; Ida I Dewa Ayu Manik Sastri; Putu Gede Wisnu Permana Kawisana
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2529.32-35

Abstract

Accounting information systems are used to regulate the management of accounting data within the company, where later the data can be used as information that will be needed by the company. The purpose of this research is to determine the effect of variable organizational size, personal technical skills and training and education programs on the performance of accounting information systems at BPRs in Gianyar Regency. This research was conducted in 11 BPRs in Gianyar Regency, with a sample of 70 respondents. The data of this study were collected using a questionnaire, and the data were analyzed using multiple regression analysis. The results of this study indicate that organizational size, personal technical abilities, training and education programs have a positive effect on the performance of the accounting information system at BPRs in Gianyar Regency.
Pengaruh Partisipasi Anggaran, Akuntabilitas Publik dan Gaya Kepemimpinan Terhadap Kinerja Manajerial Pada Organisasi Perangkat Daerah Kabupaten Bangli Luh Putu Widyasari Dewi; Ida I Dewa Ayu Manik Sastri; I Ketut Puja Wirya Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3365.75-81

Abstract

This study aims to examine the effect of budgetary participation on managerial performance, to examine the effect of public accountability on managerial performance and to examine the effect of leadership style on managerial performance in the Bangli Regency Regional Apparatus Organization. The population in this study were people who served in the managerial performance of the Regional Apparatus Organization of Bangli Regency and the sampling used the saturated sampling method, namely a number of 65 respondents. The type of data is quantitative data with the primary data source in the form of a questionnaire. The analysis technique used is multiple linear regression analysis, t test, F test and analysis of the coefficient of determination using SPSS version 23 For Windows. The results showed that budget participation had a positive and significant effect on managerial performance, public accountability had a positive and significant effect on managerial performance and leadership style had a positive and significant effect on managerial performance in the Bangli Regency Regional Apparatus Organization. The influence of the variable budget participation, public accountability and leadership style is 94.3%, while the remaining 5.7% is influenced by other variables not discussed in this study.
Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara Ni Made Dwi Putriani; Ida I Dewa Ayu Manik Sastri; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3367.82-86

Abstract

This study describes the factors that affect the level of taxpayer compliance. These factors are the awareness of taxpayers, taxpayers' environment, and tax sanctions with the perception of tax fraud as a moderating variable. The population uses WPOP in North Badung Regency. The data in North Badung Pratama KPP, until 2019 there are 69,676 registered WPOPs. The sample was taken by nonprobability sampling method with the technique of incidental sampling. Samples were taken as many as 100 people. Data collection using a questionnaire. Data analysis using moderated regression analysis. The test results have proven that the awareness of the taxpayers, the environment of the taxpayers, and the tax sanctions have a positive effect on the level of taxpayer compliance (sig <α = 0.05) and the perception of tax fraud is able to moderate the awareness of taxpayers, the environment of taxpayers, and tax sanctions on the level of compliance of taxpayers.
INOVASI MITRA VAST TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DI BAPENDA BALI Dewa Gede Darma Yoga; Ida I Dewa Ayu Manik Sastri; I Gusti Ngurah Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

The usefulness of Mitra VAST in enhancing Bapenda Bali Province's financial reporting timeliness is examined in this study. A digital vehicle tax payment system called Mitra VAST improves accuracy, efficiency, and transparency. The study, which used a qualitative methodology with in-depth interviews, concludes that Mitra VAST increases administrative efficiency, speeds up reporting, and improves data accuracy. Additionally, it improves financial oversight and transparency. There are still issues, nevertheless, such system optimization and staff adaption. The study emphasizes that in order to increase VAST Partners' efficacy, ongoing training and better technological infrastructure are required. These results offer guidance on how Bapenda and comparable organizations might use digital technology to manage their finances more effectively
Co-Authors Dewa Gede Darma Yoga I Gusti Agung Prama Yoga I Gusti Ngurah Sanjaya I Kt Puja Wirya Sanjaya I Wayan Kartana I Wayan Sudemen Luh Kade Datrini Luh Putu Widyasari Dewi Ni Made Dwi Putriani Ni Nyoman Rusmiati Ni Putu Sintya Pratiwi Putu Gede Wisnu Permana Kawisana