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All Journal Krisna: Kumpulan Riset Akuntansi WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Behavioral Accounting Journal AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Seminar Nasional Aplikasi Iptek (SINAPTEK)
Luh Kade Datrini
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Social Sciences

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ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI Luh Kade Datrini; Komang Adi Kurniawan Saputra; Made Andika Pradnyana Wistawan
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16636

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting
KELOMPOK PENGOLAH PANGAN JAJANAN TRADISIONAL DI DENPASAR Ni Made Ayu Suardani Singapurwa; Luh Kade Datrini; I Putu Candra
Seminar Nasional Aplikasi Iptek (SINAPTEK) Vol 2 (2019): PROSIDING SINAPTEK
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.136 KB)

Abstract

ABSTRAKKegiatan Pengabdian Pengolah Pangan Jajanan Tradisional di Denpasar dilaksanakan pada Kube Sari Utama di Denpasar. Pangan jajanan sudah diproduksi dan dipasarkan oleh mitra, namun belum intensif, dan mitra ingin meningkatkan kuantitas dan kualitasnya. Mitra tidak memiliki pengetahuan dalam bidang kewirausahaan, sehingga mengalami hambatan dalam pengelolaan produksi dan pemasaran serta belum memiliki ijin dari Dinas Perijinan. Solusi yang dilakukan untuk menyelesaikan permasalahan yang dihadapi mitra adalah: Memberikan pengetahuan teknologi tepat guna dalam pengolahan pangan jajanan tradisional; memberikan pengetahuan cara pengolahan yang baik, sanitasi dan higiene pengolahan, pengemasan dan pelabelan produk, pemasaran yang lebih luas, kewirausahaan dan manajemen usaha; memberikan pengetahuan pembukuan yang tertata dengan baik; memberikan pengetahuan mengenai cara untuk mendapatkan Ijin Produksi dari Dinas Perijinan; dan memberikan bantuan peralatan. Target luaran yaitu teknologi tepat guna pengolahan pangan jajanan tradisional; omzet mitra meningkat; keterampilan dan pengetahuan mitra meningkat, kualitas dan kuantitas produk meningkat; serta produk memiliki ijin PIRT.Kata Kunci : Pangan Jajanan Tradisional, Teknologi tepat gunaABSTRACTThe Traditional Food Processing Service in Denpasar was held at Kube Sari Utama in Denpasar. Food snacks have been produced and marketed by partners, but have not been intensive, and they want to increase their quantity and quality. Partners do not have knowledge in the field of entrepreneurship, so they experience obstacles in production and marketing management and do not have permission from the Licensing Service. The solution to solve the problems faced by partners is: Providing an appropriate technology knowledge in traditional snacks processing; provide knowledge of good processing, sanitation and hygiene processing, product packaging and labeling, broader marketing, entrepreneurship and business management; provide bookkeeping knowledge that is well organized; provide knowledge on how to obtain a Production Permit from the Licensing Service; and provide equipment assistance. Output targets are appropriate technology for traditional food processing; partner turnover increases; partner skills and knowledge increase, product quality and quantity increases; and the product has a PIRT permit.Keywords: Traditional Snack Food, Appropriate Technology
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.17

Abstract

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% ​​of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.
Strengthening Capacity Of “Sarining Trigona Pertiwi” Beekeeper Through International Networking Mangku, I Gede Pasek; I Gusti Bagus Udayana; I Made Suwitra; Luh Kade Datrini; Amelia R. Nicolas; Hanilyn A. Hidalgo; Mia Bella R. Fresnido
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 1 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i1.338

Abstract

The development of small-scale honey beekeeping businesses relies on strong networking, effective marketing, and knowledge transfer. This community service program aimed to strengthen the capacity of the Sarining Trigona Pertiwi beekeeping group in Bongkasa Pertiwi Village, Bali, through international collaboration. In partnership with Central Bicol State University of Agriculture (CBSUA) and the Beekeeper Association of Camarines Norte (BACN) from the Philippines, the program facilitated knowledge exchange on Trigona bee cultivation, honey production, post-harvest handling, and market expansion strategies. The program employed mentoring, skill development, and networking activities involving 49 participants, including beekeepers, university experts, and local government officials. The results showed that international mentoring and collaboration significantly enhanced the group's knowledge, promotional strategies, and market access. Strengthening networking at regional and global levels also created new opportunities for sustainable honey production and tourism-based economic development (Melitourism). The findings highlight the importance of ongoing capacity-building programs to ensure the resilience and competitiveness of small-scale honey businesses in Indonesia. Contribution to Sustainable Development Goals (SDGs):SDG 1: No PovertySDG 8: Decent Work and Economic GrowthSDG 9: Industry, Innovation, and InfrastructureSDG 12: Responsible Consumption and ProductionSDG 17: Partnerships for the Goals
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Ni Luh Putu Normadewi Abdi Pradnyani; Ni Putu Riasning; Luh Kade Datrini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.2.2018.63-70

Abstract

ABSTRACT The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
PENGARUH PENGALAMAN KERJA, LINGKUNGAN KERJA, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT I Gusti Agung Diah Dwi Jayanti; Luh Kade Datrini; Ni Luh Putu Mita Miati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.271-278

Abstract

Audit judgment is the auditor's policy in assessing the results of the examination that affect the fairness offinancial statements. Numerous cases related to audit judgment by the Supreme Audit Agency (BPK)haveraised doubts among users of BPK audit reports. The differing results found by previous researchers have ledto inconsistencies in research and a lack of studies investigating the influence of the work environment onaudit judgment. Therefore, researchers see an opportunity to re-examine the factors that influence auditjudgment. This study aims to identify the influence of work experience, work environment, and time budgetpressure on audit judgment among BPK auditors in Bali Province. Data were collected through a survey of50 BPK auditors in Bali Province. The sampling method used was non-probability sampling with a purposivesampling technique, and the analysis was conducted using Structural Equation Model (SEM) with theSmartPLS analysis tool. The results of the study indicate that the work experience variable has a significantpositive influence on audit judgment. However, the work environment and time budget pressure variables donot have a significant influence on audit judgment. This study has theoretical and practical implications forthe BPK in Bali Province.
MEMAKNAI ISI RUMUSAN NORMA DALAM AWIG-AWIG DI DESA ADAT PINGGAN KINTAMANI BANGLI I Made Suwitra; I Wayana Wesna Astara; I Ketut Irianto; Luh Kade Datrini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 1 No. 1: 2017
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.1.1.2017.72-79

Abstract

Isi rumusan awig-awig desa adat tidak hanya sekedar rangkaian kata yang berisi norma terhadap petunjuk hidup tentang apa yang boleh dan tidak boleh dilakukan dan sehrusnya ditatai, karena terhadap penyimpangannya dapat dikenai reaksi yang disebut sanksi. Oleh karena itu isi rumusan awig-awig wajib disosialisasikan agar semua warga tahu isi dan maknanya, karena tidak jarang warga masyarakat tidak tahu tentang awig-awignya apalagi memahaminya. Selain itu tidak semua warga dapat mengerti tentang tata bahasa yang yang digunakan dalam awig-awig terutama generasi muda. Oleh karena itu kegiatan sosialisasi sangat penting dilakukan dengan tujuan menjaring masukan dan pendapat sebelum awig-awig disahkan. Selain itu juga dimaksudkan agar semua warga masyarakat sejak awal tanggap dan menghormati hasil penyuratan awignya sendiri karena telah memiliki nilai keberlakuan sosiologis, filosofis, dan yuridis. Kata Kunci: Awig-awig, makna rumusan norma
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 2 No. 1 (2018)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.2.1.2018.8-16

Abstract

Pada tanggal 1 Juli 2016, Pemerintah menetapkan Undanng-Undanng No 11 Tahun 2016 tentang Pengampunan Pajak. Undang-Undang ini sempat beberapa kali mengalami penundaan, setelah adanya pembahasan yang alot di DPR sejak tahun 2015. Tidak tercapainya penerimaan pajak selama beberapa tahun terakhir menjadi pemicu diberlakkukannya undang-undang ini. Setelah pemerintah melihat bahwa penerimaan pajak masih rendah karena kurangnya kesadaran masyarakat dalam melapor pajak. Padahal pemerintah beberapa tahun terakhir sangat menggantungkan penerimaan negara dari hasil penerimaan pajak. Catatan Bank dunia, tercatat tax ratio Indonesia selama 2014 hanya sebesar 10,84% dari Gross DomestikBruto, sedangkan rata-rata tax ratio negara didunia adalah 14,81%. Jadi tingkat kolektibilitas pajak di Indonesia masih sangat kecil, sehingga cukup berat dalam menopang pembelanjaan negara. Adapun tujuan dari penelitian ini adalah:Untuk mengetahui manfaat tax amnesty sebagai upaya untuk menstimulus pendapatan nasional, untuk mengetahui besarnya sumbangan tax amnesty dalam meningkatkan penerimaan negara, menganalisis pengaruh beberapa faktor dalam upaya peningkatan penerimaan pajak pasca Tax amnesty. Pelaksanaan pengampunan pajak (Tax Amnesty) yang berakhir pada akhir maret 2017 berlangsung cukup baik. Tercatat hasilnya sebagai berikut: jumlah wajib pajak yang ikut tax amnesty sebanyak 974.058 pelaporan SPH, jumlah tersebut masih kecil dibandingkan dengan potensi pajak di tanah air. Jumlah penerimaan negara dari Tax amnesty adalah 107 Triliyun dari 1.104,9 total realisasi penerimaan pajak tahun 2016. Pasca Tax Amnesty maka point penting yang harus segera dilakukan adalah:Pemutahiran administrasi terkait manajemen data dan informasi dengan sistem IT yang terintegrasi dengan semua stakeholders, koordinasi penegakan hukum perpajakan melalui pemeriksaan, dan transpormasi kelembagaan Kata kunci: Pasca tax amnesty, keterbukaan informasi antar lembaga, Pemeriksaan dan Pemutahiran sistem IT dan informasi data perpajakan
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Luh Putu Normadewi A.P; Ni Putu Riasning; Luh Kade Datrini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 2 No. 1 (2018)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.2.1.2018.34-44

Abstract

The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
Co-Authors Amelia R. Nicolas Anak Agung Ayu Erna Trisnadewi Anak Agung Gde Putu Widanaputra Gde Deny Larasdiputra Hanilyn A. Hidalgo I Gede Pasek Mangku I Gusti Agung Diah Dwi Jayanti I Gusti Ayu Intan Saputra Rini I Gusti Bagus Udayana I Kadek Rubi Mulyana I Ketut Irianto I Ketut Selamet I Made Suwitra I Made Suwitra, I Made I Made Wianto Putra I Putu Candra I Wayan Sudemen I Wayana Wesna Astara Ida Ayu Gita Sri Mahadewi Ida I Dewa A Manik Sastri Ida I Dewa Ayu Manik Sastri Komang Adi Kurniawan Saputra Luh Putu Normadewi A.P Manik Sastri, I. I. D. A. Mia Bella R. Fresnido Ni Kadek Suartika Yanti Ni Luh Putu Mita MIATI Ni Luh Putu Normadewi Abdi Pradnyani Ni Made Ayu Suardani Singapurwa Ni Made Dessy Natalia Ni Nyoman Rusmiati Ni Putu Riasning Sintya Wiranti Cahyono