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All Journal Jurnal Akuntansi dan Pajak Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Anak Agung Ngurah Bagus Dwirandra
Fakultas Ekonomi Dan Bisnis Universitar Udayana
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM Katharina Yuneti; Dodik Ariyanto; A.A.N.B Dwirandra; I Gde Ary Wirajaya
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3529

Abstract

To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.
Determinant Factors of Fraud in Village Financial Management Ni Made Madani Hapsari; I Gusti Ayu Nyoman Budiasih; Anak Agung Ngurah Bagus Dwirandra; I Gde Ary Wirajaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4722

Abstract

The competence of the apparatus and the internal control system has an effect on fraud but the effect is not always linear because it is suspected that there are contingent factors as mediators, one of which is morality. This study aims to determine the impact of morality mediation on the influence of apparatus competence and internal control on village financial management fraud in Badung Regency. The data in this study are primary data obtained from questionnaires. This type of research is quantitative research. The population in this study were village officials consisting of the village secretary, village treasurer and head of village planning affairs in Badung Regency. The research sample was 138 respondents spread across 46 villages. Data obtained from the results of processing respondents' statements by using a questionnaire. The data were analyzed using the Partial Least Square (PLS) method. Processed using the SmartPLS 3 program. The results of this study indicate that: first, the competence of the apparatus has a significant negative effect on the tendency of fraud in village financial management; second, internal control has a significant negative effect on the tendency of fraud in village financial management; and third, morality mediates the influence of apparatus competence and internal control significantly on the occurrence of fraud in village financial management. The research has implications for the village government and Badung Regency to improve the competence of village apparatus, optimize internal control and develop apparatus morality, in supporting the smooth running of tasks related to village financial management, so that the use of village funds is more targeted.
Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit Ni Made Leny Pebriyaningrum; A. A. N. B Dwirandra
E-Jurnal Akuntansi Vol 30 No 11 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i11.p13

Abstract

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.
Insentif Pajak dan Sanksi Pajak sebagai Mediasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak I Ketut Suryanawa; Anak Agung Ngurah Agung Kresnandra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p02

Abstract

This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance. Keywords: Financial Conditions; Taxpayer Compliance; Tax Incentives; Tax Sanctions
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KUALITAS SISTEM, KUALITAS INFORMASI, PENGGUNA AKTUAL DAN KEPUASAN PENGGUNA TERHADAP IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH DI KOTA DENPASAR Sang Ayu Nyoman Trisna Dewi, AANB Dwirandra
E-Jurnal Akuntansi Vol 4 No 1 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

ABSTRAK Hasil riset tentang faktor-faktor yang mempengaruhi keberhasilan penerapan sistem informasi keuangan daerah dari studi terdahulu menunjukkan hasil yang bervariasi. Ketidakseragaman hasil tersebut memotivasi perlu dilakukan studi replikasian. Tujuan riset ini adalah mengonfirmasi pengaruh variabel dukungan manajemen puncak, kualitas sistem, kualitas informasi, pengguna aktual dan kepuasan pengguna pada implementasi sistem informasi keuangan daerah. Penelitian yang dilakukan di 9 (sembilan) SKPD di Kota Denpasar menggunakan data data kuantitatif dan kualitatif yang bersumber dari data primer maupun sekunder, dikumpulkan dengan teknik purposive sampling. Data telah memenuhi uji asumsi klasik, model fit, dan dianalisis dengan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa, dukungan manajemen puncak, kualitas informasi dan kepuasan pengguna berpengaruh pada implementasi sistem informasi keuangan daerah. Kualitas sistem dan pengguna aktual secara signifikan tidak berpengaruh pada implementasi sistem informasi keuangan daerah. Untuk itu, diharapkan adanya pelatihan, pendampingan bagi pengguna, serta penyempurnaan sistem yang ada. Kata kunci: dukungan manajemen puncak, kualitas sistem, kualitas informasi, pengguna aktual, kepuasan pengguna, implementasi sistem informasi keuangan daerah 
Analisis Penerapan Informasi Akuntansi Pertanggungjawaban Pada Perusahaan Deroyal Tour & Travel I Gede Suarta; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 10 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i10.p09

Abstract

This study aims to determine and analyze how the application of accountability accounting information to the Deroyal Tour & Travel Company. The method used is descriptive qualitative analysis. The results of this study indicate that responsibility accounting has a positive effect on the application of responsibility accounting information at the Deroyal Tour & Travel company. Deroyal Tour & Travel has been equipped with an organizational structure, Deroyal Tour & Travel has made a management budget report, has created an account code, and does not yet have a report of controlled and uncontrolled costs, and has not made an accountability report.
Komitmen Organisasi dan Prosocial Behavior Sebagai Pemoderasi Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa Dewa Made Ananta Satria Wibawa; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p02

Abstract

This study aims to examine organizational commitment and prosocial behavior as a moderator of the influence of apparatus competence on the accountability of village fund management in Tabanan Regency. The data source is primary data collected through questionnaires distributed in 133 villages in Tabanan Regency. The sampling method used was cluster random sampling with the village head, village secretary, and village treasurer as respondents, totaling 108 people. The data analysis used in this research is Path Analysis (SEM-PLS). This study found that the competence of the apparatus had a positive and significant effect on the accountability of village fund management. The results of the moderating effect test, this study found that organizational commitment was able to strengthen the influence of apparatus competence on the accountability of village fund management received and prosocial behavior was able to strengthen the influence of apparatus competence on the accountability of village fund management received. Keywords: Commitment; Prosocial Behavior; Competence; Accountability.
Pengaruh Kompetensi dan Pengalaman Auditor Pada Kualitas Audit Judgment Dengan Skeptisme Profesional Sebagai Pemoderasi Made Emi Wiastrini; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 24 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i02.p12

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi dan pengalaman auditor pada kualitas audit judgment dengan skeptisme profesional sebagai pemoderasi pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar di Institut Akuntan Publik Indonesia tahun 2017. Sampel penelitian ini adalah 52 auditor yang ditentukan menggunakan teknik sampling jenuh sebagai metode penentuan sampel dan dikumpulkan menggunakan kuesioner. Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA) digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa kompetensi dan pengalaman auditor berpengaruh positif signifikan pada kualitas audit judgment, dan skeptisme profesional tidak mampu memoderasi pengaruh kompetensi dan pengalaman auditor pada kualitas audit judgment. Kata kunci: kompetensi, pengalaman auditor, skeptisme profesional, kualitas audit judgment.
Kemampuan Belanja Modal Memoderasi Pengaruh PAD, DAU, DAK dan SiLPA pada IPM I Putu Adita Wahyu; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 12 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

Independent variables such as PAD, DAU, DAK, and SiLPA allegedly not always have linear effect to HDI, due to contingent factors that influence the relationship. One of the contingency factor is capital expenditure.This study has pupose to determine the effect of PAD, DAU, DAK, and SiLPA on HDI, as well as the effect of PAD, DAU, DAK, and SiLPA with moderation of capital expenditure on HDI. Research includes eight districts and one city of Bali in a span of observations from 2008 to 2013. The location of this study, namely the Provincial Finance Bureau Office of Bali and the Bali Provincial Statistics. The test results showed PAD, DAK, and SiLPA have positive and significant effect on HDI while DAU has no effect on HDI in the District / City in Bali Province. Moderating variables (capital expenditure) capable of moderating variable DAU, DAK, and SiLPA but not able to moderate variable PAD on HDI.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI KOMPLEKSITAS TUGAS DAN TEKANAN WAKTU TERHADAP KINERJA AUDITOR Ni Luh Putu Desy Musktikayani; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the effect of task complexity, time pressure on the performance auditors with tri hita karana culture as moderating the public accounting firm in Bali. The data collection method used was a questionnaire with non-probability sampling technique and obtained 42 samples. The data analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. Based on the results of this study indicate that the complexity of the task and the time pressures negatively affect the performance of auditors. This shows that the higher the complexity of the task and tenakan time in the process of auditing the auditor's performance will decrease. The results also showed the culture of Tri Hita Karana is not able to moderate the influence of the complexity of the task of the performance auditor, but the culture of the Tri Hita Karana able to moderate the effect of time pressure on the performance auditors.
Co-Authors A. A. Putu Nandya Indah Pratami A. A. Sagung Sinta Maha Dewi Agis Fitriyah Halifah Agung Kresna Yogaswara Antonio Lameng ana tresna purnamasari sp Anak Agung Gde Oka Maheswara Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Wira Gita Anita Suryani Christina Ayu Maha Dewi Cok Istri Mirah Pradnya Ningrat Pemayun Desak Made Darmayoni Dewa Ayu Intan Sri Devi Dewa Made Ananta Satria Wibawa Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni Dian Indah Savitri DODIK ARIYANTO Efrie Surya Perdana Ellis Yulinda Dewi Fenty Herlina Sari Gayatri Gayatri Gede Ngurah Indra Arya Aditya Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gde Sudiartha I Gede Ari Dewanto I Gede Suarta I Gusti Agung Candrika Mahadewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ketut Wira Widiana I Kadek Adhi Pramana I Kadek Dwi Handika Putra I Kadek Yogi Astrawan I Ketut Jati I Ketut Sujana I Ketut Suryanawa I Ketut Suryanawa I Komang Abdi Parumartha Pande I Made Agus Adi Saputra I Made Gede Agus Kusuma I Made Priyana Benny I Made Sadha Suardhika I Made Sadha Suardikha I Nyoman Gde Suarditha I Nyoman Wijana Asmara Putra I Putu Adita Wahyu I Putu Bagus Indra Mulia Nugraha I Putu Ekapratama Rangga Sudana I Putu Gede Tata Trenida I Putu Ngurah Panji Kartika Jaya I Putu Sudana I Wayan Dian Saputra I Wayan Gde Wahyu Purna Anggara I Wayan Suartana Ida Ayu Eka Purnama Yuni Ida Bagus Dwi Putra Ida Bagus Putra Astika iismiati iismiati K. Budiartha Kadek Dwi Pramesti Kadek Martini Katharina Yuneti Ketut Sujana Komang Wisnu Arie Guna Partha Krismayanti Sugita Luh Putu Lusi Setyandarini Surya Luh Putu Utami Kharismayanti Made Agus Kurniawan Made Cintia Arta Pratiwi Made Emi Wiastrini Made Gede Wirakusuma Made Puspita Christanti Made Win Karoyani Maria Maria Maria Meiatrix Ratna Sari N. Diah Utami N.L.S. Widhiyani Ni Kadek Elma Kardiyanti Ni Kadek Yani Andriyani Ni Ketut Anindya Permatasari Ni Ketut Sandri Ni Luh Nana Putri Ani Ni Luh Putu Desy Musktikayani Ni Luh Putu Fitriani Ni Luh Putu Lestari Dewi Ni Made Ari Maya Sari Ni Made Dwi Ratnadi Ni Made Dwita Ratnaningsih, Ni Made Dwita Ni Made Leny Pebriyaningrum Ni Made Lina Agustini Ni Made Madani Hapsari Ni Made Trisna Savitri Ni Putu Ayu Yuni Kurniawati Ni Putu Ida Rahayu Padmawati Ni Putu Purnami Eka Yanti Ni Putu Sri Harta Mimba Ni Wayan Diah Kartika Sari Nyoman Suadnyana Pasek Pramartha, I Made Aditya Putu Amanda Yadiari Putu Candra Gunantara Putu Krisna Gautama Putu Milan Pradnyantari Putu Ratih Puspita Sari Rodame Munthe Wahyu Iko Santosa Wayan Budhiarsana Wayan Rusmana Putri Yohanes Berchmans Adi Wicaksono