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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Dinamika Akuntansi dan Bisnis (JDAB) E-JURNAL AKUNTANSI

Herkulanus Bambang Suprasto

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2927520

Economics, Econometrics & Finance Education Social Sciences

Published : 43 Documents Claim Missing Document

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PENDAMPINGAN CARA PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) DALAM RANGKA MENINGKATKAN TATA KELOLA USAHA DI DESA ABIANSEMAL – BADUNG I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati; Herkulanus Bambang Suprasto
Buletin Udayana Mengabdi Vol 19 No 2 (2020): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.831 KB)

Kewirausahaan menjadi pondasi dasar pemerintah dalam membagun masyarakat menuju kesejahteraan. Kemandiriaan dalam berwirausaha sangat didukung oleh pemerintah. Salah satu upaya pemerintah adalah memberikan dana Kredit Usaha Rakyat pada masyarakat sehingga ekonomi rakyat cepat tumbuh. Dalam menjalankan usaha tersebut perlu adanya pengetahuan dalam mengelola usaha. Salah satunya dalam mengelola usaha perlu ada standar operasional prosedur. Setiap perusahaan bagaimanapun bentuk dan apapun jenisnya, membutuhkan sebuah panduan untuk menjalankan tugas dan fungsi setiap elemen atau unit perusahaan. Sistem ini berisi urutan proses melakukan pekerjaan dari awal sampai akhir. Cara pemecahan masalah adalah dengan memberikan pemdampingan cara penyusunan SOP bagi masyarakat pelaku usaha. Kegiatan pelatihan dan pendampingan cara penyusunan SOP dalam rangka meningkatkan tata kelola usaha sangat diminati oleh masyarakat. Kegiatan pelatihan berjalan lancar. Kegiatan seperti ini di sarankan dilaksanakan kembali dalam uapaya meningkatkan kinerja usaha.

Pengaruh Karakteristik Perusahaan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan Herkulanus Bambang Suprasto; Angelia Putri Surya Haryanti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aimed to provide empirical evidence on the effect of firm characteristics which include firm age, firm size, profitability, and board of commissioner size, on corporate social responsibility disclosure for firms listed on the Indonesia Stock Exchange. This research was conducted on firms listed on the Indonesia Stock Exchange with an observation period of 3 years, from 2015 to 2017. The sample of this study amounted to 52 firms with a total of 110 observations. A purposive sampling approach was used as the method of determining the sample used. The results showed that firm age and firm size had a positive effect on corporate social responsibility disclosure, while profitability and board of commissioner size cannot be proven to have no effect on corporate social responsibility disclosure. The results of this research also provide concrete evidence of the application and explanation of the mechanism of stakeholder theory as a grand theory of this study. Keywords : company characteristics, corporate social responsibility disclosure

Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard dalam Menghadapi Masyarakat Ekonomi Asean Gayatri Gayatri; A.A G.P Widanaputra; Bambang Suprasto H.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done by purposive sampling that students of the accounting department term IV and V of the school year 2014/2015 at the Faculty of Economics and Business, Udayana University. The analysis in this study uses procentage descriptive method. This research found that students from the accounting department are well understand the development of the profession, opportunities, and chalenges facing the accounting profession in the Asean Economic Community. Keywords: Accounting, IFRS, ASEAN economic community

Work Cultural-Life Balance: A Phenomenological Study of Balinese Female Accountant in the Banking Sector Putu Kemala Vidyantari; I Putu Sudana; I Gde Ary Wirajaya; Herkulanus Bambang Suprasto
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.p04

This research covers deep understanding about how Balinese women deal on being an accountant in banking industry amidst their responsibilities in the cultural traditions. This research is a qualitative research with phenomenological approach. The purpose of this research is to interpret the experiences of Balinese women who work as an accountants in the banking sectors, in serving a dual roles and under what conditions they interpret it. Expansionist theory is used as a theoretical lens in interpreting the themes that arise in this study, after extracting its meaning. Data collection was acquired through in-depth interviews with three informants. Then, the data was analysed using Interpretative Phenomenology Analysis (IPA). The analysis showed four themes that emerged from the meaning of the subject’s experiences. There are four themes in this study, including joyful living, blessing, self-proud, and time management. Time management is one theme that emerges beyond concepts dictated in expansionist theory. Keywords: Balinese women, banking accountant, work cultural-life

Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies Arfan Ikhsan; Nurlaila Nurlaila; Herkulanus Bambang Suprasto; Febi Yanti Batubara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
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.2021.v16.i01.p05

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords: CEO Power, Board Capital, Media Disclosure, Profitability, CSR

KINERJA KEUANGAN DAN EFISIENSI PROSES INTERNAL SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KAB.KLUNGKUNG Nyoman Trio Susandi; I Ketut Budiartha; Herkulanus Bambang Suprasto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.17 KB)

This research was conducted at the Rumah Sakit Umum Daerah (RSUD) Kabupaten Klungkung as one of the Satuan Kerja Perangkat Daerah (SKPD) that have implemented Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). This study examined the differences in performance of RSUD Kabupaten Klungkung before and after becoming PPK-BLUDs. This study uses secondary data such as financial performance and performance efficiency of internal processes, proxied by the performance of revenues, expenses, curent ratio, cash ratio, quick ratio, Bed Occupancy Ratio (BOR), Average Length of Stay (ALOS), Turn Over Interval ( TOI) and Bed Turn Over (BTO). Statistical testing using non-parametric statistical test of Kolmogorov-Smirnov, if the data is normally distributed then followed by paired sample t-test on each variable. The Results of testing the entire proxy using the Test paired sample t-test showed there was no difference of financial performance and the efficiency of internal processes before and after the implementation of the CO-BLUDs. This was caused by RSUD Kabupaten Klungkung management that has not been optimally implement the regulations set out in the Permendagri No. 61st on 2007.

CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI Marce Sherly Kase; Herkulanus Bambang Suprasto; Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA). The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.

PENGARUH KOMPETENSI PADA KINERJA AUDITOR INTERNAL DENGAN MOTIVASI, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI DI INSPEKTORAT KABUPATEN TABANAN Sagung Mas Ary Indrayanti; Herkulanus Bambang Suprasto; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aimed to get empirical evidence about the effect of competence on the performance the internal auditor with Motivation, Organizational Commitment and Environmental Uncertainty as moderating in Tabanan District Inspectorate. Inspectorate research location in Tabanan regency. The research sample was determined by the census technique. Data collected by the survey technique in the form of questionnaire and interview to 45 an internal auditor at the Inspectorate. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that : (1) Motivation strengthen competence influence on performance; (2) Commitment to the organization does not strengthen the competence influence on performance; (3) strengthening the influence of environmental uncertainty competency in performance.

PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI, DUKUNGAN MANAJEMEN PUNCAK, DAN PENDIDIKAN DAN PELATIHAN PADA KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL PEMODERASI I Kadek Muliana; Herkulanus Bambang Suprasto; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.839 KB)

This research was aimed to examine and obtain empirical evidence the effect of user accounting participation information system, top management support, and education on the performance of accounting information system with the complexity of the task as moderating variable. The place of research conducted at a banjar’s cooperative in Gianyar regency. The techniques of data collection using questionnaires. The samples used 60 cooperatives were selected use the method of sampling non probability with purposive sampling technique. Data analysis techniques used multiple linear regression analysis moderation regression analysis (MRA). The results obtained are user participation accounting information systems positive effect on the performance of accounting information systems, top management support positive effect on the performance of accounting information systems, education and training have positive influence on the performance of accounting information systems.

MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL Fenty Herlina Sari; Bambang Suprasto; A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.605 KB)

The implementation of accrual basis accounting in the government sectoris based on the consideration that it can provide more complete information, provide information in government operations, the evaluation of efficiency and effectiveness and adherence to the regulations. This study aimed to analyze the effect of the competency of human resources (HR), information technology on the implementation of accrual accounting with motivation as a moderating variable. This research was conducted in all accounting entities religious ministry in Bali. The number respondents are 98 staff of financial framers, using a saturated sampling technique. The data used is primary data using questionnaires from some previous studies modified by the researcher. Moderated regression analysis with interaction test was used to analyze the data.The test results of hipothesis indicate that competency of human resources has no influence on the implementation of accrual accounting, but information technology gives a positive influenceon the implementation of accrual accounting. The effect of human resource competencies on the implementation of accrual accounting is strengthened by motivation, but motivation it self does not strengthen the influence of Information technology on the implementation of accrual accounting Key words: human resource’s competencies, information technology, motivation, the implementation of accrual accounting.

Co-Authors Anak Agung Gde Putu Widanaputra Anak Agung Inten Yulitasari Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Putri Santikawati Angelia Putri Surya Haryanti Dodik Ariyanto DODIK ARIYANTO Febi Yanti Batubara Fenty Herlina Sari Gayatri Gayatri I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nadya Utami Dewi Wibawa I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Suaryana I Kadek Muliana I Kadek Yogi Anggara I Made Aditya Nugrahitha I Putu Sudana I Wayan Pion Janartha Ida Ayu Sasmika Putri Ida Ayu Widhi Rismayanti Ida Ayu Wulandari Ida Bagus Putra Astika Ida Bagus Widya Kirana Ikhsan, Arfan Juliantini, Ni Ketut Dian K. Budiartha Kadek Virna Purwita Sari Karina Senjaya Luh Ayu Gustiari Lyana Oka Kusumayanthi Made Ari Prihastini Marce Sherly Kase Maria Mediatrix Ratna Sari Maria Meiatrix Ratna Sari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Ketut Dian Juliantini Ni Made Dwi Ratnadi Ni Made Suryani Ni Nyoman Ayu Nirmala Putra Ni Putu Deiya Suprimarini Ni Putu Pradnyani Paramita Ni Putu Pradnyawati Ni Wayan Anggarsini nia anggaraini Nurlaila Nurlaila Nyoman Trio Susandi Nyoman Trio Susandi Nyoman Yudha Astriayu Widyari Pande Gede Cahyana Paramita, Ni Putu Pradnyani Pramana, Yudha Putu Astri Yunita Putu Cindy Wijaya Putu Kemala Vidyantari Putu Nokia Sustriani Putu Wina Lianitami Sagung Mas Ary Indrayanti Thahira Qarimma Nursabilla Widyari, Nyoman Yudha Astriayu Winda Asri Ayuni Yudha Pramana

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