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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Postgraduated Community Service Journal Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI
I Made Wianto Putra
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Pemahaman Good Governance, Profesionalisme, dan Independensi Terhadap Kinerja Auditor pada Kantor BPK RI Provinsi Bali Putu Adi Setia Wahyu; I Made Wianto Putra; Ni Putu Rediatni Giri
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4715.45-50

Abstract

In conducting research that to be able to find out the influence of leadership style, organizational culture, understanding of good governance and professionalism, independence to the performance of auditors. Where when doing this research has determined the sample where used as many as 150 people in conducting research. As for being able to find out the results of this research, data analysis techniques are used in the form of multiple linear regression. And based on the results of research research shows that there is a positive and significant influence on the performance of auditors. While in organizational culture explaining the existence of positive influences, and on understanding good governance get answers that explain the positive influence on performance. And the last on independence which shows a positive result to the test that has been done. Where the magnitude of the influence on this free variable that gets results in the form of 70% of the results that have been studied. So of all the results that have been explained explained that all the tests conducted have a positive effect on the results that have been done.
PENGARUH AKUNTANBILITAS, PROFESIONALISME DAN PENGALAMAN TERHADAP KUALITAS PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Komang Ayu Triwulani; I Made Wianto Putra; I Ketut Puja Wirya Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 1 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.1.7622.51-56

Abstract

Penelitian ini bertujuan dalam penelitian ini untuk mengetahui pengaruh akuntabilitas, profesionalisme dan pengalaman kerja terhadap kualitas auditor. Populasi dalam penelitian adalahauditor di Kantor Akuntan Publik di Denpasar dengan sampel yang digunakan yaitu sebanyak 95orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda, Koefisien F, Uji Determinasi dan Uji t.Berdasarkan hasil penelitian dapat dilihat bahwa: (1) akuntabilitas berpengaruh positif dan signfikan terhadap kualitas auditor, dimana diperoleh koefisien regresi 0,330 dan sig 0,002. (2) profesionalisme berpengaruh positif signifikan terhadap kualitas auditor, dimana diperoleh koefisien regresi sebesar 0,342 dan sig 0,004. (3) pengalaman kerja berpengaruh positif signifikan terhadap kualitas auditor, dimana diperoleh koefesien regresi 0,252 dan sig 0,021. Besarnya pengaruh variabel bebas terhadap akuntabilitas adalah 58,5%. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Denpasar dalam meningkatkan kualitas auditor dapat dilakukan dengan meningkatkan akuntabilitas, profesionalisme dan pengalaman kerja.
Strategi Mewujudkan Peningkatan Kinerja Pada BUMDes Segara Giri di Desa Sanur Kauh Ida Bagus Udayana Putra; Ida Ayu Surasmi; I Made Wianto Putra
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.83-86

Abstract

Village-Owned Enterprises were established by Village communities in an effort to improve the Village economy through efforts to manage existing natural resources, social potential and economic potential. Therefore, it is necessary to manage Bumdes management professionally so that it is in accordance with its vision and mission. The success of the vision and mission can be determined by competent human resources who are committed to their duties and responsibilities. This service aims to improve performance at Bumdes Segara Giri in Sanur Kauh Village, starting with analyzing the village's potential for preparing a clear and focused business plan, managing production or service provision, marketing and promotion of products or services produced, regular financial management. as well as transparency as well as developing skills and increasing the capacity of human resources. This service begins with interviews and documentation methods with several sources and is supported by documentation. In terms of implementation, the principles of management have been carried out in accordance with the performance analysis of the BUMDes, but there is still a need for steps or strategies so that a good improvement in BUMDes performance can be achieved optimally. This condition is motivated by the limited understanding of human resources. The results of the service show that Bumdes Segara Giri generally has good performance such as providing quality service to the community and maintaining its sustainability, but there are inhibiting factors that require improvement efforts and recommendations to achieve good management.
E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control Cok Krisna Yudha; I Made Wianto Putra
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p19

Abstract

This study aims to determine the impact of electronic systems on taxpayer compliance with orbit control as a parameter. The research sample collection method uses a non-probabilistic sampling method, namely random sampling. The data collection method is distributing questionnaires to 100 taxpayers. The Partial Last Square (PLS) model is the technique used in this study. The results showed that the E-system had a positive and significant effect on Locus of Control, Locus of Control had a positive and significant effect on taxpayer compliance, the E-system had a positive and significant effect on taxpayer compliance. Research also shows that the Locus of Control is able to mediate the influence of the E-system on taxpayer compliance. Keywords: Taxation E-System; Taxpayer Compliance; Locus of Control
Co-Authors Ach. Faruq Cok Krisna Yudha Desi Tri Ira Santi Dewa Ayu Shiinta Widhiaswari I Dewa Ayu Eka Pertiwi I Gusti Ayu Ari Widari I Kt Puja Wirya Sanjaya I Nyoman Sutapa I Wayan Kartana I. B. Made Putra Manuaba I.A Pt. Santi Purnamawati Ida Ayu Sri Meitri Ida Ayu Surasmi Ida Bagus Udayana Putra Indro Suwarno Luh Kade Datrini Luh Kade Datrini Ni Komang Ayu Triwulani Ni Luh Rai Sri Wahyuni Ni Made Dessy Natalia Ni Made Rara Suhitha Ni Made Wahyuni Ni Nyoman Sri Rahayu Damayanti Ni Putu Rediatni Giri Ni Putu Riasning Ni Putu Riasning Ni Putu Riasning Putu Adi Setia Wahyu Putu Gede Wisnu Permana Kawisana