Claim Missing Document
Check
Articles

IMPLIKASI RISET AKUNTANSI KEPERILAKUAN TERHADAP PENGEMBANGAN AKUNTANSI MANAJEMEN I G.A.M. ASRI DWIJA PUTRI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.155 KB)

Abstract

This article discusses behavioral accounting related to area of management accounting. The discussion begins with behavioral accounting and its development, management accounting, behavioral accounting research in management accounting, followed by an explanation of some management accounting techniques, including budgeting, balanced scorecard, just in time, and total quality management. The final part is about the implication of accounting behavioral research on management accounting.
Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.44 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p08

Abstract

Auditor performance is the result of work rendered in carrying out one’s duties within a certain period of time. The quality of auditing is improved if the auditor shows good performance. The aim of this research is to determine how intellectual/emotional/spiritual intelligence, independence, and the culture of Tri Hita Karana affect auditor performance in public accounting firms in Bali. This research was conducted in seven public accountant firms in Bali and questionnaires were used to collect the data. Purposive sampling was employed to determine the sample, and multiple linear regression was applied as a technique of analysis. This research contributes to the literature as it considers Tri Hita Karana as a factor that affects auditor performance. Hopefully, this research can give guidance to public accounting firms in terms of how intellectual/emotional/spiritual intelligence, independence, and Tri Hita Karana influence auditor performance. Keywords: Tri Hita Karana, auditor, intelligence, independence
Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic I Kadek Adhi Pramana; I Gusti Ayu Nyoman Budiasih; Anak Agung Ngurah Bagus Dwirandra; I Gusti Ayu Made Asri Dwija Putri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p11

Abstract

Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events. Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision
Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat I Gusti Ayu Made Asri Dwija Putri; I.G.K.A Ulupui; Ni Gusti Putu Wirawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.4 KB) | DOI: 10.24843/JIAB.2017.v12.i01.p03

Abstract

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.
PERANAN GOOD CORPORATE GOVERNANCE DAN BUDAYA TERHADAP KINERJA ORGANISASI IGAM Asri Dwija Putri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.419 KB)

Abstract

ABSTRAK Good corporate governance (GCG) telah menjadi wacana sejak tahun 1999. Walaupun keberadaan GCG cukup lama, saat ini masih menjadi kajian yang menarik. Budaya sering dihubungkan dengan kemampuan mencapai kinerja yang dinginkan. Tujuan penulisan ini adalah mengkaji hubungan good corporae governance dan budaya terhadap kinerja perusahaan. Makalah ini merupakan kajian teoretis dan didasari oleh temuan peneliti sebelumnya, dengan metode empiris dalam menyelesaikan masalah. Adapun hal yang dapat disimpulkan dari kajian ini bahwa good corporate governance (GCG) dan budaya perusahaan yang baik (good corporate culture/GCC) menjadi faktor pendukung tercapainya kinerja perusahaan yang baik. Penerapan  GCG pada perusahaan akan mampu meminimalkan sifat oportunis dari para manajemen sehingga berdampak pada perbaikan kinerja perusahaan. Demikian juga, peranan budaya organisasi sangat penting dalam mengantisipasi perilaku oportunis dari manajer di perusahaan sehingga perlu dikembangkan budaya organisasi ke arah good corporate culture (GCC) karena akan berdampak baik terhadap kinerja perusahaan.   Kata kunci: good corporate governance(GCG), budaya, kinerja, oportunis  
PENGARUH GOOD GOVERNMENT, PENGENDALIAN INTERN, DAN BUDAYA TRI HITA KARANA PADA KINERJA ORGANISASI PERANGKAT DAERAH DI KABUPATEN KARANGASEM Ni Gusti Putu Wirawati; I Dewa Nyoman Badera; I. G. A. M. Asri Dwija Putri
Buletin Studi Ekonomi VOL.25.NO.2.AGUSTUS 2020
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2020.v25.i02.p08

Abstract

This research aims to examine the effect of good government governance, internal control, Tri Hita Karana culture on the Performance of Regional Apparatus Organization. This research was conducted in Karangasem Regency with 96 respondents from the regional apparatus. Determination of the sample using non-probability sampling with saturation sampling technique. Data collection methods were carried out using questionnaires and data analysis technique using multiple linear regression analysis. The results of this research indicate that the variables of government governance, internal control, Tri Hita Karana culture have a positive effect on the Performance of Regional Apparatus Organization in Karangasem Regency.
KEMAMPUAN ALOKASI BELANJA MODAL MEMODERASI PENGARUH KINERJA KEUANGAN DAERAH PADA INDEKS PEMBANGUNAN MANUSIA Ni Ketut Sandri; I Gusti Ayu Made Asri Dwija Putri; A.A.N.B. Dwirandra
Buletin Studi Ekonomi VOL.21.NO.1.FEBRUARI.2016 (PP 1-114)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.106 KB)

Abstract

Abstrak: Kemampuan Alokasi Belanja Modal Memoderasi Pengaruh Kinerja Keuangan Daerah PadaIndeks Pembangunan Manusia. Penelitian ini bertujuan untuk memperoleh bukti tentang kemampuanalokasi Belanja Modal memoderasi pengaruh Kinerja Keuangan Daerah pada IPM Kabupaten/Kota diProvinsi Bali. Penelitian ini mencakup 8 kabupaten dan 1 kota di Provinsi Bali dalam rentang waktuamatan 2008-2013, menggunakan sampel jenuh, dengan data sekunder yang diperoleh dari Biro KeuanganProvinsi Bali dan Badan Pusat Statistik. Teknik analisis data meliputi: uji asumsi klasik, ModeratedRegression Analysis, uji koefisien determinasi, uji F, dan uji t. Hasil penelitian ini adalah alokasi belanjamodal menurunkan pengaruh kinerja keuangan daerah (rasio pajak) pada IPM. Alokasi belanja modaltidak memoderasi pengaruh kinerja keuangan daerah (pajak per kapita) pada IPM, dan alokasi belanjamodal meningkatkan pengaruh kinerja keuangan daerah (upaya pajak, ruang pajak) pada IPM diKabupaten/Kota Provinsi Bali. Kata kunci :rasio pajak, pajak per kapita, upaya pajak, ruang fiskal, Indeks Pembangunan Manusia
PERSEPSI AUDIT EXPECTATION GAP AUDITOR INTERNAL DENGAN AUDITEE ATAS KINERJA AUDITOR INTERNAL (Studi Pada Inspektorat Kabupaten Nagekeo) Yuliana Tolo; Ni Ketut Rasmini; I. G. A. Made Asri Dwija Putri
Buletin Studi Ekonomi VOL.23.NO.1. FEBRUARI 2018 (PP 1-153)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.098 KB)

Abstract

Banyaknya kritikan terhadap kinerja auditor internal menimbulkan audit expectation gap antara masyarakat dan auditor internal. Tujuan dilakukan penelitian ini adalah untuk menguji secara empiris audit expectation gap antara persepsi auditor internal dengan auditee terhadap kinerja auditor internal terkait independensi, kompetensi, perilaku etis, laporan hasil audit, dan tindak lanjut audit. Teknik pengumpulan data menggunakan kuesioner dan dokumentasi. Pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Total jumlah sampel dalam penelitian ini sebanyak 120 yang terdiri atas 30 auditor internal Inspektorat Kabupaten Nagekeo dan 90 auditee terdiri atas 30 kepala SKPD, 30 kepala sekolah dan 30 kepala desa. Teknik analisis data menggunakan Kruskal-Wallis Test. Berdasarkan hasil pengujian data dan analisis data, dapat dinyatakan bahwa terdapat audit expectation gap persepsi independensi, kompetensi, perilaku etis, laporan hasil audit dan tindak lanjut audit antara auditor internal dengan auditee. Kata Kunci: Audit Expectation Gap, Auditor Internal, Auditee, Kinerja Auditor Internal.
PENGARUH KEBIJAKAN DIVIDEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA I Gusti Ayu Made Asri Dwija Putri
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.079 KB)

Abstract

Abtract : Effect of Dividend Policy and Good Corporate Governance to Earnings Management. The purpose of this study was to obtain empirical evidence that the dividend policy and corporate governance (GCG) effect on earnings management. Dividend pay out ratio (DPR) as the proxy for dividend policy, institutional ownership institutional ownership as the proxy for GCG, and dicreationary acrualls as the proxy for earnings management. This study used secondary data sources. The study population ware companies listed on the Indonesia Stock Exchange (BEI). Sample selection method purposive sampling. Data were analyzed using regression analysis. The result showed that dividend policy affects earnings management, institutional ownership has no effect on earnings management, and the commissioners of independent effect on earnings management.   Abstrak : Pengaruh Kebijakan Dividen dan Good Corporate Governance terhadap Manajemen Laba. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris bahwa kebijakan dividen dan good corporate governance (GCG) yang diproksi dengan kepemilikan institusi dan dewan komisaris, berpengaruh terhadap manajemen laba.  Penelitian ini menggunakan sumber data sekunder. Populasi penelitian adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode pemilihan sampel penelitian adalah dengan purposive sampling. Data dianalisis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh terhadap manajemen laba. Kepemilikan institusi tidak berpengaruh terhadap manajemen laba dan dewan komisaris independen berpengaruh terhadap manajemen laba.   Kata kunci: kebijakan dividen, good corporate governance, dan manajemen laba
KEMAMPUAN PROFITABILITAS MEMODERASI PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Ni Luh Kade Merta Sari; I.G.A.Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.548 KB)

Abstract

The present study is aimed at providing empirical evidence on the impact of profitability on the correlation among liquidity and leverage of financial distress. The population included in this study was manufacturer listed in Indonesian stock exchange from 2009 to 2013 period with total sample of 565 companies. The sample collection method used was purposive sampling and the testing measurement used was logistic regression analysis. The result of this study proves that liquidity affect negative to financial distress, leverage affect positively to financial distress, profitability does not affect financial distress, profitability able to moderate the affect of liquidity to financial distress, profitability able to moderate the affect of leverage to financial distress.
Co-Authors A.A Gede Bagus Putra Wirawan A.A Intan Puspita Sari A.A. Istri Raissa Wulandari A.A. Sg. Vera Kurnia Sari Aditya Pratama Putra Amrulloh Amrulloh Anak Agung Adi Biantara Anak Agung Ayu Dalem Srinadi Anak Agung Dwipayani Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Mas Prabha Iswara Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Krisna Permana Umawan Anak Agung Vidyaswari Kedisan Aven Maria Jeniari Benedicta Prisilia Christi Desak Nyoman Sutrisna Yanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni DODIK ARIYANTO Dwimayanti, Ni Made Desy Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Gayatri Gayatri Gede Agus Indra Tenaya K. Gede Andy Mercury gryanti, Putu Indah Gusti Ayu Diah Laksmi Ismawijayanthi Gusti Ayu Made Cika Putri Gusti Ayu Widya Lestari Herkulanus Bambang Suprasto I Gd. Suparta Wisada I Gede Aditya Cahya Gunarsa I Gede Dhyana Putra I Gede Iswara Yudhasena I Gede Teo Basudewa I Gst Ngr Hiwa Sawaka K I Gusti Agung Ayu Ambalika I Gusti Agung Ayu Mas Candraeni I Gusti Agung Malyani Ratnantari I Gusti Ayu Adnya Pramita I Gusti Ayu Agung Yustika Nanda I Gusti Ayu Nyoman Budiasih I Gusti Ayu Tri Bhuwana Dewi I Gusti Ketut Agung Ulupui I Gusti Ketut Wira Widiana I Gusti Ngurah Agung Suaryana I Gusti Ngurah Artawijaya I Kadek Adhi Pramana I Kadek Yudi Aristianto Putra I Ketut Jati I Ketut Yadnyana I Komang Yusa Dharmadi I Made Agus Adi Saputra I Made Chandra Mandira I Made Deva Hasdwi Putra I Made Sadha Suardikha I Made Wisnawa Arimbawa I Putu Gede Surya Adi Natha I Putu Indra Wiguna I Putu Sudana I Wayan Andika I Wayan Asdita Adi I Wayan Budi I Wayan Diva Pradita Kamajaya I Wayan Gede Sawatam Pebrianata I Wayan Pradnyantha Wirasedana I Wayan Septian Aditya Pratama I Wayan Suardita I Wayan Suartana I.G.K.A Ulupui Ida Ayu Arina Mahadewi Ida Ayu Artha Widya Sari Ida Ayu Putu Nugrahini Ida Ayu Widhi Rismayanti Ida Bagus Erwin Ranawijaya Ida Bagus Putra Astika Ida Bagus Wyasa Putra IGAA. Rai Utami Handayani Indra Satya Prasavita Amertha Juliantini, Ni Ketut Dian K. Budiartha Kadek Budi Sandraningsih Kadek Diviariesty Kadek Eti Putrika Kadek Indah Widasari Kadek Krismaya Dewi Ketut Sonya Adnyani Ketut Sonya Adnyani Km Sri Aprianti Jw Komang Ayu Triska Prabandari Komang Meitradi Setyawan Komang Rimba Rainugraha Tista Komang Wisnu Arie Guna Partha Kresna Koharwaranto Halimi Lilia Pinto Cardoso Dos Santos Luh Gde Pasek Puspa Dewi Luh Gede Diah Ary Pradnyaswari Lutfi Yuli Handoko Made Christin Dwitrayani Made Yenni Latrini Marchall Tondi Saulus Putra Maria Meiatrix Ratna Sari Nadira Pradnya Paramita Ngurah Gede Pande hendra Pranata Ni Gusti Ayu Ratih Anjelika Ni Gusti Putu Wirawati Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Sandri Ni Komang Tri Lestari Ni Luh Kade Merta Sari Ni Luh Putri Berlianawati Ni Luh Putu Andriyani Pratiwi Ni Made Adi Erawati Ni Made Dewi Sukmawati Ni Made Dwi Okayanti Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Mei Anggreni Ni Putu Achintya Wibawa Putri Ni Putu Desy Wulandara Cahyani Ni Putu Lestari Dewi Ni Putu Rika Raheni Ni Putu Sintia Sukma Dewi Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Putu Wanda Anggeliana Putri Ni Putu Yeni Ari Yastini Ni Putu Yulianda Damayanti Suparsada Ni Putu Yuni Asih Ni Wayan Mulyatini Ni Wayan Prita Wanda Hilldayani Nius Gwijangge Noldy Imanuel Hama Ratu Novi Mariyantini Nyoman Agus Putrawan Nyoman Angga Pradipa Nyoman Suadnyana Pasek Okayanti, Ni Made Dwi Petrus Kakadir Pramana, Yudha Prema Sanjaya Putri Ari Prabandari Muria Siddhi Putri Cahyani, Ni Komang Nirmala Putu Agus Agung Wirajunayasa Putu Ayu Widiari Putu Intan Adriani Putu Krishna Araytsha Mahaendrayasa Putu Nadira Ari Pramesti Putu Pande Ryan Ananta Astika Putra Putu Riska Amanda Dewi Putu Shinta Dewanti Rikaputri Putu Winda Agastya Paramita Renitha Ratu Hindistari RR. Maria Yulia Dwi Rengganis Savitri, Komang Ayusta Devi Sintya Pradnyawati Sukartha, Putu Dyan Yaniartha Tri Andriyani Veryanto Adi Prakoso Wawan Rosdiana Wilhelmina Sir, Serlinha Yudha Pramana Yuliana Tolo Yunita Suijantari Yustine Asnad Hobrouw