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ANALISIS HUBUNGAN KECERDASAN EMOSIONAL DAN LOVE OF MONEY TERHADAP PERILAKU ETIS MAHASISWA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PENDIDIKAN GANESHA) Dewi, Putu Eka Dianita Marvilianti; Martadinata, I Putu Hendra; Diputra, Ida Bagus Raminra Padma
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

ABSTRAKPenelitian ini menganalisis hubungan antara kecerdasan emosional dan love of money terhadap perilaku etis mahasiswa. Universitas Pendidikan Ganesha menjadi lokasi dalam penelitian ini, tepatnya di program studi S1 Akuntansi. Subjek penelitian yang dijadikan sampel yaitu mahasiswa S1 akuntansi angkatan tahun 2016 dan 2017 dikarenakan mereka telah menempuh mata kuliah akuntasi keperilakuan. Sampel dipilih dengan menggunakan teknik random sampling (sampel acak). Metode pengumpulan data menggunakan kuesioner berupa daftar pertanyaan yang akan diberikan kepada responden. Kuesioner dibagikan saat mahasiswa melakukan bimbingan dalam penyusunan KRS (kartu rencana studi), penulis memberikan ke setiap mahasiswa yang datang untuk bimbingan. Kuesioner yang dibagikan dengan yang kembali berjumlah 76 data. Hipotesis diuji dengan menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS. Variabel independen terdiri dari kecerdasan emosional dan love of money, sedangkan perilaku etis mahasiswa merupakan variabel dependen. Jenis data yang digunakan yaitu kuantitatif dengan sumber data primer.Berdasarkan hasil analisis dan pembahasan yang telah dilakukan maka perilaku tidak etis mahasiswa dipengaruhi secara positif oleh love of money sedangkan dipengaruhi secara negatif oleh kecerdasan emosional.Kata Kunci: kecerdasan emosional, love of money, perilaku etis.ABSTRACTThis study analyzes the relationship between emotional intelligence and love of money on students' ethical behavior. Universitas Pendidikan Ganesha is the location in this study, precisely in the S1 Accounting study program. The research subjects who were sampled were S1 accounting students of the year 2016 and 2017. Samples were selected using random sampling techniques (random samples). Data collection method uses a questionnaire in the form of a list of questions that will be given to respondents. Questionnaires were distributed when students conducted guidance in the preparation of the KRS (study plan card), the author gave to each student who came for guidance. Questionnaires distributed with the return amounted to 76 data. The hypothesis was tested using multiple linear regression analysis techniques with the help of SPSS program. Independent variables consist of emotional intelligence and love of money, while students' ethical behavior is the dependent variable. The type of data used is quantitative with primary data sources. Based on the results of the analysis and discussion that has been done then the unethical behavior of students is positively influenced by love of money while negatively influenced by emotional intelligence.Keywords: emotional intelligence, love of money, ethical behavior.

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BULELENG ., I Putu Hendra Martadinata; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4641

Rumah sakit adalah salah satu organisasi sektor publik yang bergerak dalam bidang pelayanan jasa kesehatan. Rumah sakit dalam kegiatan operasinya dapat menghasilkan limbah. Rumah sakit sebagai instansi pelayan masyarakat diharapkan menunjukkan tanggung jawab sosialnya dengan menerapkan akuntansi lingkungan. Tujuan dari penelitian ini adalah untuk menganalisis penerapan akuntansi lingkungan di Rumah Sakit Umum Daerah Kabupaten Buleleng dalam hal perlakuan akuntansi terhadap biaya yang berhubungan dengan pengolahan limbah rumah sakit. Penelitian ini dilakukan pada Rumah Sakit Umum Daerah Kabupaten Buleleng. Sumber data dari penelitian ini adalah data primer dan sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, observasi, dan dokumentasi. Metode yang digunakan dalam penelitian ini yaitu metode analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa tidak terdapat perlakuan khusus terhadap biaya-biaya biaya lingkungan rumah sakit. Sarana pengolah limbah berupa IPAL dan incinerator tidak disajikan secara khusus pada neraca rumah sakit, sehingga Rumah Sakit Umum Daerah Kabupaten Buleleng belum menerapkan akuntansi lingkungan secara sempurna sesuai dengan teori yang ada.Kata Kunci : Limbah, Biaya Lingkungan, Akuntansi Lingkungan Hospital is one of the public sector organizations which is concerned with the services of health. In its operation, it produces waste. As an institution which gives services to the public, it is expected to show its social responsibility by applying environmental accounting. This present study was intended to analyze the application of the environmental accounting at the Buleleng Regency-owned General Hospital. What was analyzed was the accounting treatment of the costs needed to process the waste it produces. This study was conducted at the Buleleng Regency-owned General Hospital. The data were obtained from the primary and secondary data sources. The data were collected using interview, observation, and documentation techniques. The data were analyzed descriptively and comparatively. The result of the study showed that there was no specific treatment of the costs needed to process the waste produced by the hospital. The facilities used to process the waste such as IPAL and incinerator were not specifically presented in the balance prepared by the hospital, meaning that it had not applied the environmental accounting perfectly based on the theory available.keyword : Waste, Environmental Cost, Environmental Accounting

Relevansi Slippery Slope Theory Ditinjau Dari Perspektif Gender Wajib Pajak I Nyoman Putra Yasa; Sunitha Devi; I Putu Hendra Martadinata
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6628

This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BULELENG I Putu Hendra Martadinata .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4641

Rumah sakit adalah salah satu organisasi sektor publik yang bergerak dalam bidang pelayanan jasa kesehatan. Rumah sakit dalam kegiatan operasinya dapat menghasilkan limbah. Rumah sakit sebagai instansi pelayan masyarakat diharapkan menunjukkan tanggung jawab sosialnya dengan menerapkan akuntansi lingkungan. Tujuan dari penelitian ini adalah untuk menganalisis penerapan akuntansi lingkungan di Rumah Sakit Umum Daerah Kabupaten Buleleng dalam hal perlakuan akuntansi terhadap biaya yang berhubungan dengan pengolahan limbah rumah sakit. Penelitian ini dilakukan pada Rumah Sakit Umum Daerah Kabupaten Buleleng. Sumber data dari penelitian ini adalah data primer dan sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, observasi, dan dokumentasi. Metode yang digunakan dalam penelitian ini yaitu metode analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa tidak terdapat perlakuan khusus terhadap biaya-biaya biaya lingkungan rumah sakit. Sarana pengolah limbah berupa IPAL dan incinerator tidak disajikan secara khusus pada neraca rumah sakit, sehingga Rumah Sakit Umum Daerah Kabupaten Buleleng belum menerapkan akuntansi lingkungan secara sempurna sesuai dengan teori yang ada.Kata Kunci : Limbah, Biaya Lingkungan, Akuntansi Lingkungan Hospital is one of the public sector organizations which is concerned with the services of health. In its operation, it produces waste. As an institution which gives services to the public, it is expected to show its social responsibility by applying environmental accounting. This present study was intended to analyze the application of the environmental accounting at the Buleleng Regency-owned General Hospital. What was analyzed was the accounting treatment of the costs needed to process the waste it produces. This study was conducted at the Buleleng Regency-owned General Hospital. The data were obtained from the primary and secondary data sources. The data were collected using interview, observation, and documentation techniques. The data were analyzed descriptively and comparatively. The result of the study showed that there was no specific treatment of the costs needed to process the waste produced by the hospital. The facilities used to process the waste such as IPAL and incinerator were not specifically presented in the balance prepared by the hospital, meaning that it had not applied the environmental accounting perfectly based on the theory available.keyword : Waste, Environmental Cost, Environmental Accounting

Accounting Student’s Moral Judgment and Integrated Cultural Religious-Based Ethics Concept Made Aristia Prayudi; I Putu Hendra Martadinata
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: Despite its widely recognized importance, there is a lack of today's business ethics education regarding the method used for teaching ethics to college students. The conventional business ethics courses are criticized for applying learning approaches limited to the abstract, impersonal moral logic of secular ethics that is less natural, meaningful, and motivating, which cannot have a significant and lasting impact on the moral judgment of its graduates. This current study addresses the issue by investigating the effect of integrating cultural and religious-based ethics concept, named Tri Kaya Parisudha (the Three Holy Deeds—think good, speak good, and do good) into ethical training toward moral judgment development of accounting students.Design/Methodology/Approach: Data were collected from 46 accounting undergraduate students of a large public university in Bali Province of Indonesia by conducting Pre-test-Post-test Control Group experimental design.Research findings: The results showed that participants who were receiving ethical training integrate with the Tri Kaya Parisudha concept (treatment group) exhibited higher moral judgment development (that is, have significantly higher DIT p-score) than those who did not (control group). Besides, there was evidence of a statistically significant increasing DIT p-score in the treatment group from pre to post-test, but not in the control group.Theoretical contribution/Originality: This research contributes to the development of academic studies on Tri Kaya Parisudha and its integration to ethical learning on the development of students’ morality.Practitioner/Policy implication: The results of this study indicate the importance of integrating the value of local wisdom and religiosity values into ethical learning at universities to improve students’ morality.Research limitation/Implication: Although this study found that ethical education at the college level will be more effective if the aspect of religiosity is included within the education process, there are some limitations of this study. First, this study used an experimental method using cases that did not reflect the actual condition and have not been sufficiently related to ethical cases occurring in the business world. Secondly, this study has not been able to fully capture the influence of Tri Kaya Parisudha on students’ behavior. Thirdly, this research did not consider another demographic variable that could affect students’ moral judgment.

ANALISIS HUBUNGAN KECERDASAN EMOSIONAL DAN LOVE OF MONEY TERHADAP PERILAKU ETIS MAHASISWA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PENDIDIKAN GANESHA) Putu Eka Dianita Marvilianti Dewi; I Putu Hendra Martadinata; Ida Bagus Raminra Padma Diputra
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.v3i2.16638

ABSTRAKPenelitian ini menganalisis hubungan antara kecerdasan emosional dan love of money terhadap perilaku etis mahasiswa. Universitas Pendidikan Ganesha menjadi lokasi dalam penelitian ini, tepatnya di program studi S1 Akuntansi. Subjek penelitian yang dijadikan sampel yaitu mahasiswa S1 akuntansi angkatan tahun 2016 dan 2017 dikarenakan mereka telah menempuh mata kuliah akuntasi keperilakuan. Sampel dipilih dengan menggunakan teknik random sampling (sampel acak). Metode pengumpulan data menggunakan kuesioner berupa daftar pertanyaan yang akan diberikan kepada responden. Kuesioner dibagikan saat mahasiswa melakukan bimbingan dalam penyusunan KRS (kartu rencana studi), penulis memberikan ke setiap mahasiswa yang datang untuk bimbingan. Kuesioner yang dibagikan dengan yang kembali berjumlah 76 data. Hipotesis diuji dengan menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS. Variabel independen terdiri dari kecerdasan emosional dan love of money, sedangkan perilaku etis mahasiswa merupakan variabel dependen. Jenis data yang digunakan yaitu kuantitatif dengan sumber data primer.Berdasarkan hasil analisis dan pembahasan yang telah dilakukan maka perilaku tidak etis mahasiswa dipengaruhi secara positif oleh love of money sedangkan dipengaruhi secara negatif oleh kecerdasan emosional.Kata Kunci: kecerdasan emosional, love of money, perilaku etis.ABSTRACTThis study analyzes the relationship between emotional intelligence and love of money on students' ethical behavior. Universitas Pendidikan Ganesha is the location in this study, precisely in the S1 Accounting study program. The research subjects who were sampled were S1 accounting students of the year 2016 and 2017. Samples were selected using random sampling techniques (random samples). Data collection method uses a questionnaire in the form of a list of questions that will be given to respondents. Questionnaires were distributed when students conducted guidance in the preparation of the KRS (study plan card), the author gave to each student who came for guidance. Questionnaires distributed with the return amounted to 76 data. The hypothesis was tested using multiple linear regression analysis techniques with the help of SPSS program. Independent variables consist of emotional intelligence and love of money, while students' ethical behavior is the dependent variable. The type of data used is quantitative with primary data sources. Based on the results of the analysis and discussion that has been done then the unethical behavior of students is positively influenced by love of money while negatively influenced by emotional intelligence.Keywords: emotional intelligence, love of money, ethical behavior.

Intensi Whistleblowing Eksternal Pada Mahasiswa Akuntansi: Pendekatan Teori Posisi Etika I Putu Hendra Martadinata; I Gede Putu Banu Astawa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan dari penelitian ini adalah untuk menguji pengaruh posisi etika, yaitu idealisme dan relativisme, terhadap intensi mahasiswa untuk melakukan whistleblowing secara eksternal. Penelitian ini mengajukan dua hipotesis bahwa idealisme memperlemah intensi whistleblowing eksternal, sedangkan relativisme memperkuat intensi whistleblowing eksternal. Penelitian ini menggunakan desain penelitian kuantitatif melalui metode survei terhadap 165 mahasiswa program studi S1 Akuntansi. Pengujian pengaruh idealisme dan relativisme terhadap intensi whistleblowing eksternal pada mahasiswa dilakukan dengan menggunakan analisis regresi linier. Hasil peneltian ini menunjukkan bahwa relativisme memiliki pengaruh positif terhadap intensi mahasiswa untuk melaporkan tindak pelanggaran organisasi kepada pihak eksternal. Penelitian ini menemukan konsistensi terhadap penelitian terdahulu yang menggunakan subjek karyawan, sehingga mahasiswa dan karyawan memiliki kesamaan perilaku terkait whistleblowing eksternal apabila ditinjau dari aspek relativisme. Namun di sisi lain, variabel idealisme menunjukkan hasil yang berbeda dengan hipotesis yang diajukan. Hasil penelitian ini diharapkan dapat memberikan kontribusi secara teoritis maupun praktis terkait perilaku whistleblowing dalam konteks teori posisi etika.

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study I Nyoman Putra Yasa; I Putu Hendra Martadinata
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has strong tax authority. On the other hand, the lowest voluntary taxpayer compliance rate is shown by the taxpayer with low trust on tax authority and have weak tax authority. In summary, this research supported the slippery slope theory and is hoped to be able to strengthen the relevance of slippery slope theory in explaining taxpayer compliance attitude.

The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study I Putu Hendra Martadinata; I Nyoman Putra Yasa
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.43346

This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance. It is suspected that this is caused by another personality element, namely taxpayer awareness. Therefore, this study examines the effect of taxpayer trust and awareness on taxpayer voluntary compliance using the experimental method. The participants of the experiment were 106 students of Undergraduate Accounting Program, Ganesha University of Education. The results of this study found that trust in tax authorities is a very important factor in shaping compliance behavior, especially for taxpayers who have low tax awareness. Meanwhile, taxpayer awareness has an important role in shaping compliance behavior when the condition of trust in tax authorities is low. The results of this study are expected to contribute theoretically and practically, to emphasize the importance of forming taxpayer awareness and trust in tax authorities.

Pengaruh Akuntansi Pertanggungjawaban, Partisipasi Anggaran, Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Hotel Berbintang Di Kabupaten Buleleng Nyoman Agus Mahapradnya; I Putu Hendra Martadinata
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.62143

This study aims to test whether responsibility accounting, budget participation, and clarity of budget targets affect the performance of star hotels in Buleleng Regency. This type of research is a quantitative research. The population in this study were all managers working in 15 star hotels in Buleleng Regency. The samples were selected using a purposive sampling technique and a total of 68 samples were obtained. The data obtained were then analyzed using multiple regression analysis. The results of the study show that (1) responsibility accounting has a positive effect on hotel performance. (2) budget participation has a positive effect on hotel performance, (3) budget target clarity has a positive effect on hotel performance, and (4) responsibility accounting, budget participation, and budget target clarity have a simultaneous effect on hotel performance. This shows that responsibility accounting, budget participation, and clarity of budget targets can affect the performance of star hotels in Buleleng Regency. This research is expected to contribute to academic studies regarding responsibility accounting, budget participation, and clarity of budget targets on hotel performance. For the hotel management, it is expected to utilize the results of this research as a consideration in improving hotel performance by providing education and training, developing measurable performance standards, enhancing communication between management and employees, setting clear and specific target goals, conducting regular evaluations, and ensuring clear communication regarding the budget goals of the hotel.

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