Articles
<![CDATA[Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar ]]>
<![CDATA[Ni Ketut Muliati]]>;
<![CDATA[Ni Wayan Yuniasih]]>;
<![CDATA[Putu Deddy Samtika Putra]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2836
<![CDATA[Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis. The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.]]>
<![CDATA[SPIRIT KEARIFAN LOKAL BALI DALAM AKUNTABILITAS DESA ADAT ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.3.32
<![CDATA[Abstrak: Spirit Kearifan Lokal Bali dalam Akuntabilitas Desa Adat. Penelitian ini mencoba mengungkap dan menggali makna pelaksanaan akuntabilitas keuangan desa adat dengan spirit kearifan lokal Bali. Penelitian ini menggunakan metode fenomenologi yang berusaha mengungkap cara pandang prajuru atau pengurus dalam menerapkan praktik akuntabilitas keuangan. Hasil penelitian menunjukkan bahwa praktik akuntabilitas dilakukan secara terbuka pada saat rapat desa. Praktik akuntabilitas yang dijalankan oleh prajuru tersebut dipengaruhi oleh falsafah tri hita karana. Akuntabilitas bernilai parahyangan, pawongan, dan palemahan merupakan bentuk harmonisasi hubungan manusia dengan Tuhan, sesama manusia, dan alam lingkungannya. Abstract: The Spirit of Balinese Local Wisdom in Traditional Villages Accountability. This study tried to reveal the meaning of financial accountability practices in traditional villages with the spirit of Balinese local wisdom. This study used a phenomenological method which attempts to reveal the perspective of the prajuru (financial accountability manager). The results showed that accountability was practised openly during village meetings. The accountability practice carried out by the prajuru is influenced by the tri hita karana philosophy. Accountability with the values of parahyangan, pawongan, and palemahan was a form of harmonization of human relations with God, fellow humans, and the natural environment.]]>
<![CDATA[PENYULUHAN TEKNIK PEMASARAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK HOME INDUSTRI KACANG KAPRI DI BANJAR DINAS PESANGKAN ANYAR KECAMATAN SELAT KARANGASEM ]]>
<![CDATA[I WAYAN SUDIANA]]>;
<![CDATA[NI LUH ADISTI ABIYOGA WULANDARI]]>;
<![CDATA[KADEK DEWI PADNYAWATI]]>;
<![CDATA[I PUTU DEDDY SAMTIKA PUTRA]]>;
<![CDATA[NI KETUT MULIATI]]>
<![CDATA[ JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/jsb.v2i1.293
<![CDATA[Desa Selat Duda berada di Kecamatan Selat Karangasem yang sebagian penduduknya dilihat dari segi mata pencaharian sebagian besar bekerja sebagai petani. Hasil perkebunan di Desa Duda mayoritas penghasil salak akan tetapi ada juga yang menghasilkan kacang tanah. Beberapa warga terutama para ibu wajib bekerja untuk memenuhi kebutuhan keluarga. Selain sebagai petani ada kelompok ibu rumah tangga bekerja membuat kacang kapri dengan memanfaatkan hasil kebun yang ada didaerahnya untuk menambah pundi-pundi penghasilan. Pembuatan Kacang Kapri ini masih dilakukan dengan cara tradisional. Mitra Home Industri Kacang Kapri ini dalam menjalankan bisnisnya belum menerapkan teknik pemasaran yang benar, cara memasarkan produknya dilakukan dengan menitipkan produknya di warung-warung dan sesuai dengan pesanan dan hal yang sama juga terjadi dalam penyusunan laporan keuangan yang belum ada penerapanya dalam menjalankan usaha ini sehingga belum bisa diketahui besarnya keuntungan dan kerugian yang dialami.Teknik pemasaran memiliki peranan yang sangat penting dalam menjalankan sebuah usaha karena kepuasan pelanggan merupakan tujuan akhir dalam teknik pemasaran, maka perlu untuk memahami dan mengerti mengenai manajemen pemasaran yang tepat. Laporan keuangan dalam sebuah usaha merupakan proses akhir dari proses akuntansi. Laporan ini berfungsi sebagai bahan informasi dan bahan pengambilan keputusan bagi para pemakai dalam menjalankan usahanya. Berdasarkan permasalahan ini maka kami memberikan pendampingan dan pelatihan Teknik Pemasaran dan Pelatihan Penyusunan Laporan Keuangan yang sederhana sehingga kedepanya usahanya bisa lebih maju dan bersaing ditengah-tengan pesatnya pertumbuhan Ekonomi saat ini. Dengan pengabdian masyarakat ini diharapkan mitra Home Industri Kacang Kapri sudah mampu melaksanakan teknik pemasaran dengan baik dan juga dalam penyusunan laporan keuangan yang benar.]]>
<![CDATA[The Value of Pancasila in Foundation Financial Accountability Practices ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ International Journal of Interreligious and Intercultural Studies Vol 5 No 1 (2022): International Journal of Interreligious and Intercultural Studies ]]>
Publisher : <![CDATA[UNHI PRESS ]]>
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DOI: 10.32795/ijiis.vol5.iss1.2022.2850
<![CDATA[The main objective of this paper is to explain The Value of Pancasila in Foundation Financial Accountability Practices. Financial accountability is a demand that attempts tonot only ensure that fiancial governance is well effiient, but also to create public trust. The compilation and submission of fiancial reports is one approach of applying fiancialaccountability procedures in a non-profi organization that engages with the public. Through the phenomenological approach, it is found that applications of the teaching of God, Human Value, Spirit of Unity, Spirit of Collaborative, and Justice that constitute Pancasila’s spirit also inspire the Foundation’s spirit of accountability implementation.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI PEMODERASI ]]>
<![CDATA[Ni Luh Gede Intan Sri Devi]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.385
<![CDATA[The company's dividend policy has an important influence on many parties involved in the community. For shareholders or investors, cash dividends are the rate of return on their investment with share ownership issued by the company, but management, cash dividends are cash outflows that reduce the company's cash. The purpose of this study was to determine the effect of profitability, investment opportunity set on cash dividend policy and to determine the effect of liquidity as a moderating variable between profitability and investment opportunity set against cash dividend policy.This research was conducted at a banking company registered on the Stock Exchange with a 5-year observation period, namely from 2011-2015. Data analysis techniques use moderated regression analysis (MRA). The results showed that Profitability and Investment opportunity set had an effect on the cash dividend policy. Liquidity can moderate the relationship between Profitability and Investment opportunity set against world dividend policy.]]>
<![CDATA[Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19) ]]>
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i2.874
<![CDATA[Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19). This research was carried out based on the covid-19 outbreak that is currently happening in Indonesia and in several countries. This pandemic is not only threatening public health and safety but also threatens the economic situation in various sectors. The research method used in this research is qualitative research, data collection techniques used in this study are library research techniques. Based on the results of the Bank Indonesia (BI) Business Activity Survey (SKDU) in Quarter I-2020 indicating a decline in the economy in various sectors. This can be seen from the Weighted Net Balance (WNB) value in the first quarter of 2020 amounting to -5.56%, which is quite deep compared to 7.79% in quarter IV-2019. The decrease was caused by the decrease in demand and supply due to co-19.]]>
<![CDATA[Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala pada Pencegahan Kecurangan dengan Moderasi Moralitas di LPD Se-Kota Denpasar ]]>
<![CDATA[Ni Wayan Yuniasih]]>;
<![CDATA[Ni Ketut Muliati]]>;
<![CDATA[Putu Deddy Samtika Putra]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 2 (2022): JBK-Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali ]]>
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DOI: 10.31940/jbk.v18i2.175-184
<![CDATA[Peningkatan kasus kecurangan yang terjadi berdasarkan data Indonesian Corruption Watch telah mendorong munculnya mekanisme pencegahan salah satunya dengan menerapkan whistleblowing system. Namun, efektivitas penerapan mekanisme ini masih belum konsisten dalam mencegah terjadinya kecurangan. Penelitian ini bertujuan untuk menguji pengaruh whistleblowing dan penerapan hukum karma phala pada pencegahan kecurangan dengan menggunakan moralitas sebagai variabel moderasi. Hasil penelitian yang beragam memotivasi untuk dilakukan penelitian lebih lanjut. Penelitian ini dilakukan pada 34 Lembaga Pekreditan Desa (LPD) di Kota Denpasar. Responden yang digunakan sebanyak 84 orang dan ditentukan dengan metode nonprobability sampling. Pengujian hipotesis dilakukan dengan uji regresi linear berganda yang diawali dengan pengujian kualitas instrumen dan tranformasi data. Transformasi data dilakukan dengan menggunakan metode successive interval. Hasil penelitian menunjukkan bahwa whistleblowing dan penerapan hukum karma phala berpengaruh positif pada pencegahan kecurangan. Hal ini menunjukkan bahwa kedua variabel tersebut mampu menurunkan tingkat kecurangan yang terjadi. Moralitas hanya mampu memoderasi hubungan whistleblowing dan pencegahan kecurangan.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Kadek Emayanti]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v1i1.776
<![CDATA[This study aims to obtain empirical evidence regarding the effect of company size, audit committee and leverage on the integration of financial statements in the Indonesian Stock Exchange in the period of 2014-2018. The technique for selecting sampeli in this study is purposive sampling and obtaining as many as 18 sampi with 79 observations. Techniques of data analysis in this study are techniques of analysis of linear regression. The results of the research analysis show that the firm size variable has a positive coefficient of 0.223 with a significance value of 0.013 <0.05 so that the firm size variable has a positive influence on the integration of financial statements. The audit committee committee variable has a positive coefficient of 1.568 with a significance score of 0.049 <0.05 so that the committee variable has a positive influence on the integration of the financial statements. The leverage variable has a negative coefficient value of -0.216 with a significance value of 0.273> 0.05 so that the leverage variable does not affect the financial statement integration.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Komang Krisma Mahaetri]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v1i1.786
<![CDATA[Company value is a description of the general state of a company that can be used as an consideration of investors to invest. This research aims to determine the effect of tax avoidance on the value of companies with good corporate governance as a variable variable. Data sources used in this study are secondary data. The population in this study are all listed companies in the Indonesia Stock Exchange in 2013-2017 as many as 570 companies. The samples were used by 8 companies with a total sample of 40 observations in 5 years, through the non-probability sampling method with purposive sampling technique. The data-analysis technique used in this study is Moderated Regression-Analysis. The results of this study show that tax avoidance has a negative effect on firm value, meaning that the greater the tax avoidance, it results in a decrease in the value of the company. Good Corporate Governance is not able to moderate the relationship between tax avoidance and corporate value.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014 - 2018 ]]>
<![CDATA[Ni Ketut Dewi Aryani]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v1i2.1000
<![CDATA[Accounting conservatism is a basic characteristic of accounting in which the recognition of earnings applies the principles of prudence and vigilance due to the uncertainty of the economic environment. In this study, it is tested how the effect of financial distress, accounting asymmetry, company size and leverage in the application of the accounting conservatism method in the presentation of financial statements. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-2018. The sample was determined using purposive sampling method, with a total sample of 51 companies. This research uses classical assumption test and multiple linear regression to test the research hypothesis. The result of financial distress variable regression test is -0.040 with the value of Sig. 0.001 indicates that financial distress has a negative effect on accounting conservatism, so that a non-conservative accounting method will be applied in presenting the financial statements of companies experiencing high levels of financial distress. The regression value of information asymmetry is 0.418 with a Sig. 0.042 indicates that information asymmetry has a positive effect on accounting conservatism. This indicates that the increasing information asymmetry that occurs will result in a conservative presentation of financial statements. While the results of the regression test of company size with a regression coefficient of 0.091 and a value of Sig. 000 indicate that company size has a positive effect on accounting conservatism, which results in the larger the company size, the more likely it is to use conservative methods. The leverage regression coefficient is - 0.578 with the Sig. 0.000 indicates that leverage has a negative effect on accounting conservatism, which causes the company to choose a non-conservative accounting method in presenting financial statements if the company experiences a high level of leverage.]]>
