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All Journal Jurnal Pendidikan Ekonomi Undiksha KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma Sinkron : Jurnal dan Penelitian Teknik Informatika DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Habitus Aquatica : Journal of Aquatic Resources and Fisheries Management Jurnal Akuntansi AKUNESA Hita Akuntansi dan Keuangan
I Putu Fery Karyada
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN PEMILIK, PRAKTIK AKUNTANSI DAN PERSEPSI ATAS INSENTIF PAJAK PPH FINAL DITANGGUNG PEMERINTAH (DTP) TERHADAP KEPATUHAN WPOP UMKM I Gede Citta Baswara; I Putu Fery Karyada; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2383

Abstract

Abstract The Corona Virus or Covid-19 pandemic has had a major impact on the decline in the global economy in several countries, including Indonesia, including the tax sector. The Covid-19 pandemic has impacted Micro, Small and Medium Enterprises. For example, MSMEs in Denpasar City are the most dominantly affected by Covid-19 with a total of 4,445. The purpose of this study was to determine how the influence of the owner's level of education, accounting practices and perceptions of the government-borne final income tax incentives (DTP) on MSME WPOP compliance. This research is a type of quantitative research. The population in this study is individual taxpayers as MSMEs in Denpasar City. The sample used in this study were 100 respondents. Data processing using multiple linear regression analysis techniques. The results of data analysis are that the owner's education level has no significant effect on MSME WPOP Compliance, while Accounting Practices and Perceptions of the Final DTP PPh Tax Incentives have a significant effect on MSME WPOP Compliance. Keyword : Owner's Education Level, Accounting Practices, and Perception of Government-borne Final Income Tax Incentives (DTP)
PENGARUH PANDEMI COVID-19 DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Agustini; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2545

Abstract

The purpose of this research is to analyze how changes in positive covid-19 cases, as well as exchange rates, affect the Composite Stock Price Index in Indonesia. The variables in this study were daily data from the Indonesia Stock Exchange's Composite Stock Index, positive Covid-19 cases, and exchange rates from March 2, 2020 to March 2, 2021, as determined by the Purposive sampling method, which yielded a sample of 241 observational samples. Secondary data in the form of time series were used in the study, and they were measured using a variety of linear regression analytic methods. The study found that the Covid-19 positive instance had a significant positive effect on JCI, whereas the exchange rate had a significant negative effect. The coefficient of determination is 0.550, indicating that Covid-19 and exchange rates influence the Composite Stock Price Index by 55%, with the remaining 45% influenced by variables outside of the scope of this study.
ONE SYSTEM INTEGRATION PENGEMBANGAN GERBANG PURA (GERAKAN BANGUN POTENSI USAHA RAKYAT) DALAM KERANGKA EKONOMI KERTHI BALI I Putu Fery Karyada; Kadek Oky Sanjaya; Gde Indra Surya Diputra
JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i1.3502

Abstract

Empowerment activities is to provide an integrated digital system to support the Gerbang Pura program. Gerbang Pura is a collaborative action to manage people's business potential, which is followed by cultivating community creativity in the optimal, sustainable, and sustainable use of existing potentials and resources, as well as increasing rural communities income so that they can gradually build themselves and their environment independently, based on a business network. The strategic target for this empowerment is the Tejakula District government and community economic groups. At the time of system implementation, Gerbang Pura was integrated with a website-based digital system. The features on the website are in the form of displaying pictures and videos of village products; a production area search map; contacts that are directly integrated with WhatsApp; and also the use of QR codes. The application of the QR code aims to make it easier for visitors to the display house Gerbang Pura to access information about the village's products. With the bar code scanner, data can be read more quickly than with the manual method. The input data is processed more precisely because it has a high degree of accuracy, and the incoming data barcode is more precise. QR code users will be directed to visit the website directly so they can access more information regarding the product to be purchased or visited.
PENDAMPINGAN EKONOMI KERTHI BALI MELALUI PROGRAM BANGKITKAN BALIKU Gandiwo Sri Mahatmo; Juniati Gunawan; I Putu Fery Karyada; Arty Dwi Januari
JURNAL SEWAKA BHAKTI Vol 9 No 1 (2023): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v9i1.3655

Abstract

This program aims to assist and evaluate the implementation of the Kerthi Bali economy. There are several steps start from planning, programming, evaluating the Kerthi Bali economy, and reporting. Based on the results of this community service program, the Kerthi Bali economic implementation policy has had a positive impact on the development of Balinese nature, culture and people through the program's leading sectors. Local values and products have raised their dignity and quality to compete on a national and international scale. To have more sustainable impact on the implementation of the Kerthi Bali economy, the Pentahelix collaboration through the Awaken Baliku Program is appropriate. There is a role for the Government, Academics, Corporations, Society and Media in implementing Kerthi Bali's Economic programs.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, PARTISIPASI PEMAKAI, DAN KOMPLEKSITAS TUGAS TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SERBA USAHA DI KECAMATAN KINTAMANI, BANGLI Ria Juliastini; Sang Ayu Putu Arie Indraswarawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.775

Abstract

The purpose of this study was to determine the effect of formalizing system development, user participation, and task complexity on the effectiveness of the use of accounting information systems in Multipurpose Cooperatives in Kintamani District, Bangli. The population used in this study were all employees of the Multipurpose Cooperative in Kintamani District, Bangli as many as 171 people. Determination of the sample using purposive sampling to obtain 90 people as samples. Performed data analysis using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that formalizing the system development of the effectiveness of applying accounting information systems obtained a regression coefficient of 0.381, the value of t calculate 2,632 and the t-test significant value of 0.010 <0.05, so that H1 is accepted. The influence of user participation on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.930, a calculated t value of 9.067 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.332, a calculated value of -3.024 and a significant value of t test of 0.003 <0.05, so that H3 was accepted.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI Ida Ayu Putu Yuli Muliawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.788

Abstract

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax aggressiveness with an independent commissioner as a moderating variable. The population of the research is the goods and consumption industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The sample used is purposive sampling. The type of data that is secondary data and the method of analysis used is MRA Analysis. The results of this study indicate that leverage and capital intensity have a positive effect on tax aggressiveness, independent commissioners weaken the relationship between leverage and capital intensity on tax aggressiveness.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI Kadek Ayu Laksmita; Ni Komang Sumadi; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.972

Abstract

The purpose of this research to find influence of liquidity and leverage on the financial performance with management assets as moderating variabel of trade and non financial service sector in Indonesia Stock Exchange in 2016 to 2018. Data analysis technique used is multiple linear regression analysis and sample using purposive sampling technique and obtained 78 companies in each year. The results of showed liquidity, leverage, and management assets simultaneously affect on the financial performance. Partially liquidity had a positive effect on financial performance. As for leverage variable had a significant negative effect on financial performance. In this research also shows the role of management assets is not able to moderate the influence of liquidity on the financial performance. Management assets also not be able to moderate the influence of leverage on the financial performance.
ANALYSIS OF FACTOR AFFECTING PREMATURE TERMINATION OF AUDIT PROCEDURES (CASE STUDY :OF A BALI PROVINCIAL PUBLIC ACCOUNTING FIRM) Ayu Dianti; Kadek Dewi Padnyawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1002

Abstract

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure.
PENGARUH KETERLIBATAN PEMAKAI, KOMPLEKSITAS TUGAS DAN DUKUNGAN MANAJER TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN DENPASAR SELATAN Ni Kadek Dwi Lestari Putri; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1012

Abstract

The accounting information system helps in terms of making external reports, supporting routine activities, supporting decision making, planning and controlling and implementing internal control. The effectiveness of accounting information systems can be influenced by a number of factors including: the involvement of users or employees who use accounting information systems, the complexity of the work done by employees, and the support of top management. The purpose of this study was to examine the effect of user involvement, task complexity, and top management support on the effectiveness of the use of accounting information systems in Saving and Credit Cooperatives in South Denpasar District. The population used in this study were all Savings and Loan Cooperative employees in the South Denpasar District of 285 people. Determination of the sample using purposive sampling so that 83 people were obtained as samples. After testing the instrument and testing the classic assumptions, then data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the influence of user involvement on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.678, a t-test value of 8.831 and a significant value of the t test of 0.000 <0.05, so H1 was accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.261, a calculated t value of -2.069 and a significant value of t test of 0.042 <0.05, so H2 was accepted. The influence of top management support on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.451, a calculated t value of 2.636 and a significant value of t test of 0.010 <0.05, so that H3 is accepted. It is suggested to cooperatives to keep trying to develop and implement a better and quality accounting information system.
PENGARUH KECERDASAN SPIRITUAL, KECERDASAN EMOSIONAL, DAN PENERAPAN BUDAYA TRI HITA KARANA TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BULELENG Putu Neta Ervinia; Ni Putu Ayu Kusumawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1498

Abstract

Fraud can occur anywhere in any organization or agency. This study aims to determine the effect of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture in handling the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng. The population and sample in this study were all financial employees in the Regional Apparatus Organization of the Regency of Buleleng, as many as 151 people. The technique of determining the sample using the saturated sample method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture negative and significant influences the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng.
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Anak Agung Ayu Puja Mas Sukasih Anak Agung Ketut Agus Suardika Andry Irwanto Arty Dwi Januari Ayu Dianti Desak Putu Eka Suari Dewi Desak Putu Eva Meitayani Desak Putu Putri Diantari Gandiwo Sri Mahatmo Gde Indra Surya Diputra I Gede Aryana Mahayasa I Gede Citta Baswara I Gusti Ayu Ratna Santiasih I Kadek Aditya Permana I Made Endra Lesmana Putra I Putu Mahendra Adi Wardana I Putu Yudhi Antara Satyawan I Wayan Budi Satria Ida Ayu Putu Yuli Muliawati Juniati Gunawan Kadek Ayu Laksmita Kadek Dewi Padnyawati Kadek Oki Sanjaya Kartika, I Wayan Darya Made Gede Arthadana Made Kembar Sri Budhi Ni Kadek Dwi Lestari Putri Ni Komang Sumadi Ni Luh Gede Suastini Ni Luh Putu Sri Agustini Ni Luh Widya Pebriantari Ni Made Ratna Puspita Dewi Ni Putu Ayu Kusumawati Ni Putu Diah Utari ni putu ega cisna utami NI WAYAN YUNIASIH Oky Sanjaya, Kadek Paramita, I Gusti Agung Putra, I Putu Deddy Samtika Putu Cita Ayu Putu Eka Sri Kusuma Sari Putu Neta Ervinia Putu Nuniek Hutnaleontina Rai Dwi Andayani W Rai Dwi Andayani W. Ria Juliastini Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Suparmi Suparmi Suprabadevi Ayumayasari Saraswati, Suprabadevi Ayumayasari Wijaya, Putu Yudy