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<![CDATA[REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X ]]>
<![CDATA[Made Agus Kurniawan]]>;
<![CDATA[Made Dwiratnadi]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2017.v06.i10.p06
<![CDATA[This study aims to reveal the reality of the PBB-P2 receivables management in terms of administration, billing, and write-off account receivables. Exploration understanding of informants using phenomenology as a methodology, with interpretive paradigm as a foothold research. The study's findings that the administration of accounts receivable is constrained by validation and updating data, human resource management, infrastructure, technology mastery, and a lack of understanding of accounting. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.]]>
<![CDATA[ETIKA MEMODERASI PENGARUH KOMPETENSI, PENGALAMAN DAN INDEPENDENSI PADA KUALITAS HASIL PEMERIKSAAN INSPEKTORAT ]]>
<![CDATA[I Kadek Yogi Astrawan]]>;
<![CDATA[Ni Putu Sri Harta Mimba]]>;
<![CDATA[A. A. N. B. Dwirandra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study is purpose to find empirical evidence about ability of ethics examiner moderating influence of competence, work experience and independence on the quality of the examination results Klungkung District Inspectorate. The data used in this study was obtained from the whole apparatus Inspectorate Klungkung regency. Data collected through questionnaires. The method of determining the data used is the method of census. The number of respondents in this research is 34 people. Data analysis method used is Moderated Regression Analysis (MRA). The results showed that the ethics examiner is unable to moderate the influence of competence on the quality of the examiner, but ethics examiner able to moderate the influence of work experience on the quality of the examination results. Research also shows that ethics examiner is unable to moderate the influence independency on the quality of the examination results.]]>
<![CDATA[MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL ]]>
<![CDATA[Fenty Herlina Sari]]>;
<![CDATA[Bambang Suprasto]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH KOMPETENSI DAN PENGALAMAN KERJA PADA KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI VARIABEL PEMODERASI PADA INSPEKTORAT KABUPATEN TABANAN ]]>
<![CDATA[I Made Agus Adi Saputra]]>;
<![CDATA[I.G.A. Made Asri Dwija Putri]]>;
<![CDATA[A.A.N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Penelitian ini dilakukan untuk menguji kualitas audit, khususnya inspektorat Kabupaten Tabanan.Tujuan penelitian adalah untuk mengetahui kemampuan motivasi memoderasi pengaruhkompetensi dan pengalaman kerja pada kualitas audit, dan untuk menentukan peran motivasidalam memperkuat pengaruh kompetensi dan pengalaman kerja pada kualitas audit. Populasidalam penelitian ini adalah pegawai inspektorat kabupaten tabanan yang pernah bertugas sebagaiketua tim dalam pemeriksaan, yaitu sebanyak 35 orang. Pemilihan responden didasarkan padateknik sampling jenuh. Penelitian ini menggunakan moderated regression analysis (MRA).hasilpenelitian menunjukan bahwa motivasi menurunkan pengaruh kompetensi pada kualitas auditsementara motivasi tidak terbukti memoderasi pengaruh pengalaman kerja pada kualitas audit. Kata Kunci : kualitas audit, kompetensi, pengalaman kerja, motivasi]]>
<![CDATA[KOMITMEN ORGANISASI MEMODERASI PENGARUH KOMPLEKSITAS TUGAS PADA AUDIT JUDGMENT ]]>
<![CDATA[Luh Putu Lusi Setyandarini Surya]]>;
<![CDATA[A.A. N.B Dwirandra]]>;
<![CDATA[I.D.G Dharma Suputra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Auditor’s perspective in response of information is directly correspond to the responsibility and audit risk that auditor face in relation to their judgment. One factor that affects the auditor perception in evaluating information is the task complexity. Previous research suggests that task complexity is not consistently affecting audit judgment. The aim oftthis research is totgather empiricaltevidencetoftthe effect ofttask complexitytontaudit judgment with organizational commitment as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 62 auditors who work at Public accountant firm all over the Province of Bali. The data were analyzedtusingtSimpletLinear Regressiontand Moderated Regression Analysis (MRA). The result showed that task complexity is negatively affecting audit judgment however, the organizational commitment is notuableutoumoderate theieffect of task complexityi oni auditi judgment.]]>
<![CDATA[Pemahaman dan Realitas Implementasi Workplace Spirituality dalam Perencanaan dan Pelaksanaan Anggaran ]]>
<![CDATA[iismiati iismiati]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.03.TAHUN 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2018.v07.i03.p04
<![CDATA[This research is motivated by a whole human concept that has not been fully implemented in the workplace, as most people consider the workplace is a place to seek something worldly by forgetting the inner life and ignoring religious values. The purpose of this research is to understand the reality of workplace spirituality in planning and implementation of budget. Research data obtained through in-depth interviews and participatory observation then it is analyzed by Interpretative Phenomenological Analysis . The results of the study interpret the understanding of informant's about workplace spirituality understanding into 3 (three) perspectives namely intrinsic views, religious views, and existentialist views. The reality of workplace spirituality in planning and implementation of budget has not been fully compatible with its understanding because of deviations and the behavior of the apparatus still ignores the spiritual values. The dissonance between reality of workplace spirituality in planning and implementation of budget with understanding of workplace spirituality is required the controlling factors such as leadership superstructure, work environment, and personal value.]]>
<![CDATA[KEMAMPUAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PROFESIONALISME DAN INDEPENDENSI PADA KINERJA AUDITOR ]]>
<![CDATA[Gede Ngurah Indra Arya Aditya]]>;
<![CDATA[A.A.N.B. Dwirandra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The purpose of this study to obtain empirical evidence of the influence of the professionalism and independence of the auditor's performance, as well as the influence of organizational commitment moderating influence on the professionalism and independence of the auditor performance. This study used a questionnaire as a primary data. Auditors who worked in public accounting in Bali as many as 64 respondents auditors is obtained using purposive sampling technique. Data analysis technique used is multiple regression analysis and moderation regression analysis to see the coefficient of determination, the value of F statistics and statistical values ??t.The results obtained are professionalism effect on the performance of auditors, auditor independence affects the performance, organizational commitment strengthen the influence of professionalism in the performance of auditors, and organizational commitment to strengthen the influence on the performance of auditor independence. Organizational commitment can be categorized as quasi moderation in this study.]]>
<![CDATA[RELIGIUSITAS MEMODRASI PENGARUH SIFAT MACHIAVELLIAN DAN LOVE OF MONEY PADA PERSEPSI ETIS TAX EVASION ]]>
<![CDATA[Putu Amanda Yadiari]]>;
<![CDATA[Made Gede Wirakusuma]]>;
<![CDATA[A.A.N.B Dwirandra]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.06.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2022.v11.i06.p06
<![CDATA[The purpose of this study was to obtain empirical evidence of the influence of Machiavellian traits and love of money on ethical perceptions of tax avoidance, and to obtain empirical evidence of religiosity moderating the effect of Machiavellian traits and love of money on ethical perceptions of tax avoidance. The method of determining the sample using purposive sampling technique, namely the selection of samples with certain criteria, with respondents obtained as many as 178 tax consultants. The data analysis technique used is Moderated Regression Analysis (MRA). The implications of this research include two things, namely application and practical application. The implications relate to the contribution of this research to attribution theory related to Machiavellian traits, love of money, religiosity and its influence on ethical perceptions of tax avoidance. The practical implications relate to the contribution of research to Tax Consulting Offices throughout the Province of Bali in weakening the ethical perception of tax avoidance. The results of the analysis show that Machiavellian traits and love of money have a positive effect on perceptions of ethical tax avoidance, and religiosity weakens the negative influence of Machiavellian traits and love of money on perceptions of ethical tax avoidance at Tax Consulting Offices in Bali Province.]]>
<![CDATA[KEYAKINAN HUKUM KARMA PHALA MEMODERASI PENGARUH SIFAT MACHIAVELLIAN DAN LOVE OF MONEY PADA KEPUTUSAN ETIS AUDITOR ]]>
<![CDATA[Ni Made Trisna Savitri]]>;
<![CDATA[Made Gede Wirakusuma]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2022.v11.i05.p09
<![CDATA[This study aims to examine the effect of Machiavellian nature on auditors' ethical decisions, the effect of love of money on auditors' ethical decisions and the Law of Karma Phala in moderating the effect of Machiavellian nature and love of money on auditors' ethical decisions. This research was conducted at BPK RI Bali Province using primary data obtained from questionnaires. The method of determining the sample using the purposive sampling method with a sample of 44 auditors obtained. The data analysis technique used is the interaction test of the moderating variable moderated regression analysis (MRA). The implications of this research include two things, namely theoretical implications and practical implications. The results showed that Machiavellian nature had a negative effect on Auditor's Ethical Decisions, Love of money had a negative effect on Auditor's Ethical Decisions, and the Karma Phala Law variable was a moderating variable that weakened the influence of Machiavellian and Love of money on Auditor's Ethical Decisions.]]>
<![CDATA[Determinant Factors of Fraud in Village Financial Management ]]>
<![CDATA[Ni Made Madani Hapsari]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.4722
<![CDATA[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.]]>
