Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal MODUS-Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia The Indonesian Journal of Accounting Research HUKUM BISNIS
I Made Sukartha
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Ariyanto, Dodik; Dewi, Ayu Aryista; Sukartha, I Made
Modus Journals Vol 29, No 1 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Dodik Ariyanto; Ayu Aryista Dewi; I Made Sukartha
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
Pengaruh Manajemen Laba, Kepemilikan Manajerial, dan Ukuran Perusahaan pada Kesejahteraan Pemegang Saham Perusahaan Target Akuisisi Made sukartha
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.176

Abstract

The main accounting issue in this research which can trigger wealth transfer from acquiring company's shareholders to target company's shareholders is earning management that was done during the last publication before the acquisition. Therefore, the purposes of this research are: (1) to test whether the target company's management performed earnings management by increasing the amount of earnings which was reported in the last publication before the acquisition announcement, (2) to test whether the earnings management which was done by the target company benefit their shareholders, (3) to test whether managerial ownership affects earnings management and the wealth of the target company's shareholders, and (4) to test whether the relative size of target company affects the wealth of the target company's shareholders.Hypotheses in this research were developed using agency theory as the main theory, which was supported by earnings management theory with the same motivations as this research such as bonus plan motivation, chief executive officer (CEO) change motivation, and Initial Public Offering (IPO) motivation, and Efficient Market Hypothesis.The sample for this research are target companies undergone successful acquisition in Jakarta Stock Exchange from 1990 to 2005. The sample consists of 54 target companies. The dependent variable of target companies shareholders' wealth, is represented by cumulative abnormal return (CAR) as the proxy, calculated by using the Market Model. The independent variable of earnings management is calculated by Modified Jones Model. The Ownership managerial variable is calculated by management ownership percentage on target company' shares, and company size variable is calculated as target company equity market value ratio on acquiring company equity market value. The research hypothesis is tested by t-test and ordinary least square regression test.The result of this research is: (1) the target company is doing earnings management by increasing discretionary accrual for the last publication just before the acquisition, (2) the positive effect of earnings management on target company shareholders wealth at the last publication just before the acquisition is bigger and more significant statistically compared with the previous period, (3) managerial ownership does not affect earnings management which is done by target company at the last publication just before the acquisition, (4) managerial ownership has positive effect and statistically significant on target company shareholders' wealth during the last publication just before the acquisition, and (5) the negative effect target company size on target company shareholder' wealth during the last publication just before the acquisition is bigger and statistically significant compared to the previous period.
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan, dan Persepsi Efisien Wajib Pajak Orang Pribadi pada Penggunaan E-Filing Chrisandita, Gede Mahaputra; Sukartha, I Made
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.112 KB) | DOI: 10.36418/syntax-literate.v6i7.3520

Abstract

Perkembangan dalam bidang teknologi dan informasi terjadi dengan cepat di era globalisasi sekarang dengan adanya perkembangan ini, beberapa bidang di Indonesia mengalami kemajuan. Tujuan penelitian ini adalah untuk mengetahui pengaruh persepsi kebermanfaatan, persepsi kemudahan, dan persepsi efisien wajib pajak orang pribadi pada penggunaan e-filing. Belum semua wajib pajak menggunakan e-filing dikarenakan banyak wajib pajak yang belum paham serta masih minimnya kemampuan wajib pajak tentang pengoperasian e-filing. Penelitian berlokasi di Kantor Pelayanan Pajak (KPP) Pratama Denpasar Timur, teknik penentuan sampel yang digunakan adalah nonprobability sampling yaitu incidental sampling. Jumlah sampel adalah 100 responden. Metode penelitian ini menggunakan kuesioner sebagai pengumpulan data dan analisis regresi linear berganda digunakan sebagai teknik analisis. Berdasarkan hasil uji variabel menunjukkan bahwa persepsi kebermanfaatan, persepsi kemudahan, dan persepsi efisien berpengaruh positif pada penggunaan e-filing, artinya semakin wajib pajak orang pribadi mempersepsikan e­-filing dapat meningkatkan manfaat, peningkatan kemudahan, dan peningkatan efisiensi maka penggunaan e-filing oleh wajib pajak orang pribadi akan meningkat.
LEGALITAS PENEGAKKAN SANKSI HUKUM PIDANA PERPAJAKAN ATAS PELANGGARAN TERHADAP PAJAK BUMI DAN BANGUNAN Sukartha, I Made; Djaja, Tanu
Jurnal HUKUM BISNIS Vol 8 No 1 (2024): Volume 8 Number 1 2024
Publisher : Fakultas Hukum Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33121/hukumbisnis.v8i1.2846

Abstract

Taxes are people's contributions to the state treasury based on law, so they can be imposed without receiving direct compensation. The main aim of taxes is to increase state income to improve people's welfare so that the function of tax criminal sanctions is a preventive tool so that perpetrators of tax crimes do not violate tax norms. However, in the implementation of tax collection there are always those who commit violations, such as in the case of land and building tax violations. In the law enforcement process, not everyone understands tax criminal sanctions and their legality. For this reason, this paper aims to describe the enforcement of tax criminal law sanctions and their legality. This paper uses a normative juridical method, namely through literature study with data sources in the form of statutory regulations, court decisions, as well as articles or other reading materials related to taxation with a qualitative descriptive approach and concludes the legality of enforcing tax criminal sanctions in accordance with the Law on General Provisions and Procedures. Taxation Number 28 of 2007. The two witnesses provided to Taxpayers to comply with tax obligations because the law enforcement process for violations of Land and Building Tax is in accordance with the legal provisions regulated in the Law. Keywords: Law Enforcement, Legal Sanctions, Legality of law, Tax Law
TANGGUNG JAWAB PIDANA BAGI APARATUR SIPIL NEGARA KARENA TURUT SERTA MELAKUKAN TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH PEJABAT ATASAN Sukartha, I Made
Jurnal HUKUM BISNIS Vol 9 No 2 (2025): Volume 9 no 2 2025
Publisher : Fakultas Hukum Universitas Narotama

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

Abstract

This research examines whether civil servants can be prosecuted for participating in corruption crimes committed by their superior officials and what legal measures can be taken to avoid prosecution for participating in corruption crimes committed by their superior officials. This research is a research using descriptive analytical specifications. To clarify this analysis using the approach method: Legislation (statute approach); Conceptual approach (conceptual approach); The case approach. In the case under investigation, ASN subordinates must accept and be convicted of committing a criminal act of participating as referred to in Article 55 of the Criminal Code. Therefore it is very important for ASNs to know and understand the steps, and what legal or non-legal remedies can be taken by subordinate ASNs to avoid criminal proceedings and the impact of criminal acts that they will experience. When an ASN feels or can predict that the order of their superior has the potential to become a corruption law problem, the ASN should have the courage to refuse the order of their superior so that the ASN is not burdened with responsibility for dealing with criminal corruption that has occurred. It is better for ASN to conduct legal consultations with competent parties before carrying out orders from superiors that have the potential to become criminal law problems for corruption. Keywords: ASN, Special Crimes, Corruption, Article 55 of the Criminal Code (participating)
Co-Authors A. A. Paramita Primasari Aldri Frinaldi Andri Gunawan Arum Sucahyani Ary Sinar Deany Calvin Swingly Chrisandita, Gede Mahaputra David Lee Dewa Gede Wirama Dewa Nyoman Badera Dewi Lestariani Dewi, Ayu Aryista Djaja, Tanu DODIK ARIYANTO Egidius Imanuel Laka Gede Rian Aditya Pramana Giovaninho Ferreira Da Costa Gleen Andrenossa Hadika Kresna Wirawan Hendy Anggara I Gede Hendy Darmawan I Putu Adi Surya Lesmana I Wayan Sumawan Ida Bagus Putra Astika Indrayuda Indrayuda Kadek Hendra Gunawan Lalu Yoga Putra Wiguna Luh Gede Dian Hermayanti Luh Putu Cintya Wijayanti Luh Putu Mayta Praptidewi Made Ayu Mentari Putri Made Dika Diatmika Made Dwi Wulandari Made Gede Wirakusuma Melinda Limanto Ni Ketut Sri Wahyuni Ni Komang Anik Wahyuni Antari Ni Luh Laras Witrisanti Bayu Ni Luh Meina Mulianingsih Ni Luh Putu Dian Patni Lhoka Ni Made Ayu Nirmalasari Putri Erawan Ni Made Ayu Widiariani Ni Made Dian Rossita Ni Made Indri Septiani Ni Putu Desy Ratna Dewi Ni Putu Erviani Astari Ni Putu Mira Diantari Sadia Ni Putu Putriani Ni Wayan Anindyanari Candranita Pinatih NI Wayan Wiwin Intan Wintari Nyoman Diantha Anggriawan Putu Arika Indriyani Putu Ayu Regita Naraswari Putu Ayu Seri Andhari Putu Ayu Sri Wahyuni Putu Dian Pradnyanitasari Putu Malindasari Putu Putra Mahendra Putu Septiana Dewi Ricco Ronaldo Sinaga Ridwan Agung M. Sudariyanta Rinny Amelia Hadjoh Rio Surya Wijaya Sendhi Andika Tjokorda Gde Agung Sayogaditya W. P. P. Vicentius Kelvin Kristianto Loekita Zuli Widyawati