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

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AKUNTABILITAS PADA ORGANISASI BERORIENTASI NONLABA GEREJA DI MASA PANDEMI Maria Maria; A.A.N. Bagus Dwirandra; I Ketut Sujana; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.799 KB) | DOI: 10.24843/EEB.2022.v11.i07.p04

Abstract

This research was motivated by the phenomenon of the COVID-19 pandemic that hit all sectors of society, including the church as a religious organization where in 2020 the government issued an appeal for people to carry out activities at home, including worshiping from home. This has had an impact on the implementation of the Bethlehem Untal-Untal GKPB program, especially in terms of utilizing the program budget. The purpose of this study is to articulate the essences of the application of church accountability during the COVID-19 pandemic. This type of research is a qualitative research with a phenomenological approach. The qualitative data analysis technique used in this study used the Interpretative Phenomenological Analysis (IPA) method. Data was collected using in-depth interviews, observation and documentation methods. The results of the study found three themes that emerged in the meaning of informants, namely: positive attitudes, subjective norms, and perception of behavioral control which became the motivating factor for informants in making decisions over budget allocations as the application of church accountability during the pandemic. This study provides practical implications that the implementation of accountability in an organization needs to be carried out, even if the organization experiences an emergency situation, especially in terms of managing organizational resources which includes decision making in emergency situations by organizational managers
PENGARUH MONEY ETHIC PADA PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN MANACIKA PARISUDHA SEBAGAI VARIABEL PEMODERASI Komang Wisnu Arie Guna Partha; I Gusti Ayu Made Asri Dwija Putri; A.A. Ngurah Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p01

Abstract

This research was conducted because of the phenomenon of violations of the professional code of ethics by accountants so that the crisis of public confidence in the accounting profession decreased. The purpose of this study is to examine the effect of money ethics on accounting students' ethical perceptions which will later become the basis for ethical decisions, as well as the use of the manacika parisudha variable which might influence the interaction of money ethics on ethical perspectives. The population in this study is master of accounting students and PPAk students of Udayana University who are still actively participating in lectures per odd semester 2020. The sample selection method uses nonprobability sampling with purposive sampling technique so that 34 accounting students of Udayana University are used as research samples. The data were analyzed using a regression model with the absolute difference method. The regression model has passed the classical assumption test. The results of the first hypothesis show that money ethics has a significant negative effect on ethical perceptions of accounting students, the second result shows that manacika parisudha weakens the influence of money ethics on ethical perceptions of accounting students at Udayana University.
EVALUASI REAKSI PASAR ATAS DEPRESIASI NILAI TUKAR RUPIAH AKIBAT PANDEMI COVID-19 Diah Anggreni; I Gusti Ayu Made Asri Dwija Putri; I Wayan Suartana; A.A. Ngurah Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i11.p01

Abstract

This research was conducted on public companies listed on the Indonesia Stock Exchange (IDX), and the population in this study were all publicly traded companies listed on the Indonesia Stock Exchange. The sample in this study are companies that are members of the IDX-80 index. Data collection was carried out using the websites www.web.idx.id and www.financeyahoo.com. The sampling method used in this study is non-probability sampling with purposive sampling technique. The data analysis technique used is paired sample t-test. The results of the analysis show that there are differences in Cumulative Abnormal Return (CAR) and trading volume activity (TVA) in companies before and after the depreciation of the rupiah exchange rate in 2020. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of the study to cumulative abnormal returns and the average trading volume activity before and after the depreciation of the rupiah against the US dollar. The practical implications relate to research contributions to public companies listed on the Indonesia Stock Exchange (IDX), especially companies that are members of the IDX-80 index.
PENGARUH PENGENDALIAN INTERN DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA BPR DENGAN MANAJEMEN RESIKO SEBAGAI VARIABEL MODERASI I Putu Ekapratama Rangga Sudana; A.A.N. Bagus Dwirandra; Ida Bagus Putra Astika; Maria Mediatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.08.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i08.p05

Abstract

This research studies the influence of internal and good corporate governance on the performance of Rural Banks (BPR) with risk management as a moderating variable with a study on BPR in Badung Regency. The purpose of this study was to determine the effect of internal control and good corporate governance on BPR performance and to determine the effect of risk management as a moderating variable between internal control and good corporate governance on BPR performance. This research is explanatory research that tries to test the hypothesis statistically and explain it descriptively and quantitatively. The research data was collected through a survey with the distribution of questionnaires as a research instrument. The research population is the leaders of BPRs throughout Badung Regency. The number of samples in the study were 49 BPR leaders. The research instrument in the form of a questionnaire was used to collect data in the form of opinions related to internal control, good corporate governance, risk management and performance of rural banks throughout Badung Regency. The results showed that the internal control and good corporate governance simultaneously did not have a significant effect on the performance of BPR. In addition, the moderating variable, namely risk management, can weaken the relationship between internal control and good corporate governance on BPR performance.
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.
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 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 Komang Abdi Parumartha Pande I Made Aditya Pramartha 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 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