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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JIA (Jurnal Ilmiah Akuntansi) Abdimas Universal International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Akademisi Postgraduated Community Service Journal International Journal of Accounting & Finance in Asia Pasific Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa Loka: Journal Of Environmental Sciences E-JURNAL AKUNTANSI
Putra, I Made Wianto
Universitas Warmadewa
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sistem Pengendalian Intern Memoderasi Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan I Putu Krisna Tama Frandika; I Made Wianto Putra; Ni Nengah Seri Ekayani
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk menguji peran sistem pengendalian intern dalam memoderasi pengaruh penerapan standar akuntansi pemerintah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Data yang digunakan dalam penelitian ini merupakan data primer. Populasi dalam penelitian ini adalah pegawai pada Organisasi Perangkat Daerah Kabupaten Tabanan. Penelitian ini menggunakan teknik non probability sampling yaitu purposive sampling dengan jumlah responden sebanyak 80 orang. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan program SPSS 25. Hasil penelitian ini menunjukan bahwa penerapan standar akuntansi pemerintah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, penerapan sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sistem pengendalian intern tidak mampu memoderasi pengaruh penerapan standar akuntansi pemerintah terhadap kualitas laporan keuangan pemerintah daerah, dan sistem pengendalian intern mampu memoderasi pengaruh penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah.
The Relationship between Digital Lifestyle (Cashless Society) and Consumer Financial Behavior of Generation Z in Denpasar Made Wianto Putra; Made Setini; I Ketut Selamet; Ida Ayu Putu Santi Purnamawati
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4345

Abstract

The development of digital financial technology is driving significant changes in the consumption behavior of Generation Z, especially in the city of Denpasar, which is the center of digital-based economic activity in Bali. This study aims to analyze the influence of Financial Literacy and Digital Lifestyle (Cashless Society) on Consumptive Financial Behavior with Impulse Buying as a mediating variable. Using a quantitative approach and Partial Least Squares–Structural Equation Modeling (PLS-SEM) analysis, the study involved 250 Gen Z respondents who actively use digital services such as e-wallets, QRIS, and paylater. The results of the study show that financial literacy has a significant negative effect on consumptive behavior, which means that the higher the financial literacy, the lower the tendency to overconsumption. On the contrary, digital lifestyles have a significant positive effect on consumptive behavior, confirming that the ease of digital transactions increases the tendency to spontaneous consumption. The findings also reveal that impulse buying partially mediates the relationship between digital lifestyle and consumptive behavior, as well as mediates the full influence of financial literacy on consumptive behavior. Thus, impulsive impulses are an important psychological mechanism that explains how the digital environment shapes the financial behavior of Gen Z. This research makes a theoretical contribution to the literature on digital consumer behavior and offers practical implications for financial literacy education and digital transaction management policies for the younger generation
Auditor's Independence and Experience on Inspectorate Quality with Auditor's Professional Ethics as a Moderation Variable Ni Kadek Dwi TRISNAYANTI; I Made Wianto PUTRA; I Dewa Ayu KRISTIANTARI
Loka: Journal Of Environmental Sciences Vol. 1 No. 2 (2023): Loka: Journal Of Environmental Sciences (April – June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v1i2.158

Abstract

Purpose:This research empirically tests the influence of auditor independence and experience on the audit quality of the Badung Regency Government Inspectorate with auditor professional ethics as a moderating variable.Methodology:The type of data used in this research is quantitative data. The 36 samples used in this research were obtained using non-probability sampling with the Saturated Sampling method. The primary data source in this research is obtained by distributing questionnaires directly. The data analysis technique used in this research is PLS-SEM (Partial et al. Equation Modeling) analysis with the help of SmartPLS version 3.0 software.Findings:The results of this research show that (1) Auditor independence has a positive effect on the audit quality of the Badung Regency Government Inspectorate, (2) Auditor experience has a positive effect on the audit quality of the Badung Regency Government Inspectorate.Implication:(3) The auditor's professional ethics can moderate the influence of auditor independence on the audit quality of the Badung Regency Government Inspectorate, and (4) The auditor's professional ethics are not able to moderate the influence of the auditor's experience on the audit quality of the Badung Regency Government Inspectorate.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Raka Emas Wicahyani Ach. Faruq Anak Agung Ayu Erna Trisnadewi Anak Agung Bagus Amlayasa Cok Krisna Yudha Cokorda Krisna Yudha Datrini, Luh Kade Desi Tri Ira Santi Dewa Ayu Shiinta Widhiaswari DWIPASARI, Made Sukma I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Ayu Mita Andriani B I Gede Aryawan I Gst. B. Ngr. P. Putra I Gusti Agung Putu Eryani I Gusti Ayu Ari Widari I Ketut Darma I Nyoman Sutapa I Nyoman Sutapa I Putu Krisna Tama Frandika I. B. Made Putra Manuaba I.A Pt. Santi Purnamawati Ida Ayu Putu Santi PURNAMAWATI Ida Ayu Sri Meitri Ida Bagus Udayana Putra Indah Permata Sari Indro Suwarno Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Luh Putu Alit Sukma Yuni Made Suniastha Amerta Marcelinus Surya Ady Purwanto Miswaty Miswaty Nguyen Hoang Nam Ni Kadek Dwi TRISNAYANTI Ni Komang Ayu Triwulani Ni Luh Rai Sri Wahyuni Ni Made Dessy Natalia Ni Made Rara Suhitha Ni Made Wahyuni Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Rizky Pradnyawati Ni Putu Rediatni Giri Partiwi Dwi Astuti Putra, I Gst. B. Ngr. P. Putu Adi Setia Wahyu Putu Tiwi Indriswari Putu Widhi Dharmaputra Riasning, Ni Putu Sanjaya, I Ketut Puja Wirya Selamet, I Ketut Setini, Made Surasmi, Ida Ayu Yan Tonga