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The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management Rasmini, Ni Ketut; Mimba, Putu Sri Harta
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2046

Abstract

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..
Pengaruh Sistem Pengendalian Internal, Anti-Fraud Awareness, dan Teknologi Informasi pada Pencegahan Fraud Narista Aninda Prynni, Ni Made; Rasmini, Ni Ketut
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 6 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Oktober-November 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i6.6029

Abstract

Fenomena fraud dapat terjadi pada setiap perusahaan tanpa terkecuali, misalnya pada perusahaan BUMN, sehingga perlu adanya pencegahan fraud. PT Integrasi Aviasi Solusi Denpasar adalah perusahaan BUMN yang bergerak di bidang logistik dan kargo, dilengkapi dengan teknologi informasi terintegrasi guna meningkatkan pencegahan fraud dan layanan pada customer. Pencegahan fraud melalui sistem pengendalian internal pada penerimaan kas, anti-fraud awareness, dan teknologi informasi masih belum optimal di perusahaan tersebut. Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh sistem pengendalian internal, anti-fraud awareness, dan teknologi informasi pada pencegahan fraud di PT. Integrasi Aviasi Solusi Denpasar. Penentuan sampel melalui metode purposive sampling, maka diperoleh 30 responden dari jumlah populasi sebanyak 106 orang. Pendekatan kuantitatif dan Fraud Hexagon Theory yang digunakan pada penelitian ini mampu memberikan persepektif baru dalam memahami pencegahan fraud secara lebih mendalam. Sumber data diperoleh melalui kuesioner sebagai data utama dan wawancara sebagai data pendukung. Teknik analisis data yang digunakan yaitu regresi linier berganda dengan menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, anti-fraud awareness, dan teknologi informasi memiliki pengaruh positif pada pencegahan fraud di PT. Integrasi Aviasi Solusi Denpasar. Semakin kuat sistem pengendalian internal, dilengkapi dengan tingkat anti-fraud awareness yang tinggi, dan teknologi informasi yang canggih mampu meningkatkan pencegahan fraud. Perusahaan tetap melakukan evaluasi secara berkala agar memperkecil faktor kesempatan, kapabilitas, rasionalisasi, kolusi, dan tekanan untuk pelaku melakukan tindakan fraud.
DETERMINANTS OF INTENTION TO DO WHISTLEBLOWING IN BANK PEREKONOMIAN RAKYAT Astuti, Ni Putu Ayu Purnama; Suartana, I Wayan; Rasmini, Ni Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.801

Abstract

Whistleblowing is when someone speaks up to expose wrongdoing within an organization, with the goal of protecting it from illegal or unethical behavior. The act of whistleblowing is driven by a deep personal motivation to protect an organization from engaging in illegal activities. This intention can arise due to several factors. This research seeks to analyze on how organizational dedication, individual sacrifices, and ethical thinking impact an individual's decision to report misconduct. This study was conducted at 21 Head Offices of PT Bank Perekonomian Rakyat throughout Denpasar City. A survey was conducted by distributing a questionnaire directly to the participants for collecting data Respondents were selected from employees in the compliance, accounting, teller, credit, and internal auditor divisions, so that the total was 105 respondents. Of the 105 questionnaires distributed, only 92 respondents' answers met the requirements for further analysis using multiple linear regression. The findings of this research reveal that being committed to an organization can increase the likelihood of whistleblowing, while bearing personal costs can also increase the likelihood of whistleblowing. Additionally, moral reasoning does not seem to have an impact on the whistleblowing intention.
The Relationship between Environmental, Social, and Governance (ESG) Performance and Stock Return Rossalina, Ni Luh Ade Meina; Sukartha, P. D'Yan Yaniartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to examine the relationship between environmental, social, and governance (ESG) performance and each of its pillars on stock returns of companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research population consists of all publicly listed companies, with a sample of 3,952 observations selected through purposive sampling. Data were obtained from Refinitiv Eikon and company financial reports. The analytical method employed is multiple linear regression. The results indicate that overall ESG performance, as well as the environmental, social, and governance pillars, has a negative relationship with stock returns.
The Influence of Love of Money, Morality, and the Whistleblowing System on the Tendency of Accounting Fraud Ni Wayan Angellin; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p11

Abstract

The tendency for accounting fraud is an unlawful act that can harm the organization. To avoid accounting fraud, organizations need to pay attention to the factors that influence the tendency of accounting fraud. The purpose of this research is to determine the influence of love of money, morality, and the whistleblowing system on the tendency for accounting fraud. This research was conducted at the Village Credit Institution in Gianyar Regency with respondents, two supervisory bodies, the chairman, and one staff member, namely the cashier. The number of samples used was 292 people, using the proportationate stratified random sampling method. Data collection was carried out using a questionnaire analyzed with SEM PLS4.0. The results of this research show that love of money has a positive effect on the tendency for accounting fraud, while morality and the whistleblowing system have a negative effect on the tendency of accounting fraud. This means that a person's high love of money can increase fraud, whereas high levels of morality and the implementation of a good reporting system can minimize the tendency for accounting fraud to occur in LPD financial management.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Ayu Nur Cintya Apsari Adisti Maharani Krisna Alifa Nur Rohmawati Alit Wahyuningsih Anak Agung Gde Putu Widanaputra Anak Agung Gede Rama Sayudha Astuti, Ni Putu Ayu Purnama Ayu Kristina Dewi Bayu Sadhana Putra Cahyani Nuswandari Cok Krisna Yudha Cokorda Gde Bayu Putra David Chandra Delsi Nia Sarca Desak Putu Putri Pramesti Dewa Gede Wirama Dewa Made Adi Kesuma Yudha Dewa Nyoman Badera DODIK ARIYANTO Dyasnita, Kadek Dinda Edwin Wijaya Eka Putri Suryantari Elya Vikana Suari Fitri Yanti Gayatri Gayatri Gde Herry Sugiarto Asana Gede Ary Surya Wardhana Gede Mandirta Tama Gerianta Wirawan Yasa Ghema Purnama Sari Gusti Ayu Surya Rosita Dewi Hadi Wiranatha I Dewa Gde Ngurah Dananjaya I Gde Ary Wirajaya I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Ngr. Garnetia Pramanita I Gusti Agung Oka Sudeva I Gusti Ayu Asri Pramesti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Abiana I Gusti Ngurah Agung Dananjaya I Gusti Ngurah Agung Suaryana I Gusti Ngurah Gede Bali Sakhya Prawira I Kadek Rian Mahendra I Ketut Sujana I Ketut Sujana I Ketut Suryanawa I Ketut Yadnyana I Made Agus Suma Arta I Made Dwi Primantara I Made Endra Lesmana Putra I Made Hendra Setiawan I Made Pradnyana Paradila Pradnyana I Made Yoga Darma Putra I Nyoman Setiyadi I Putu Doni Aditya Setiawan I Putu Indra Pradnya Paramartha I Putu Sudana I PUTU SUDANA I Wayan Ramantha I Wayan Suartana I Wayan Yoghi Widhiartha Pratama Ida Ayu Ary Putri Adnyani Ida Ayu Intan Suryadewi Ida Ayu Nadia Asawista Rajeswari Ida Bagus Putra Astika Indra Alie Wijaya K. Budiartha Kadek Dwiyani Ciptana Putri Komang Ayu Wulandari Komang Tri Paramita Luh Anggi Bellyanti Luh Ayu Alita Ermayanthi Luh Mas Gia Apriliani Luh Pande Eka Setiawati Made Arie Wahyuni Made Gede Wirakusuma Made Laksmi Cintya Pucangan Monica Krissindiastuti Mungky Felicia Narista Aninda Prynni, Ni Made Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti Ni Ketut Putri Pramesti Dewi Ni Komang Nindya Anjani Ariella Ni Luh Ayu Suarningsih Ni Luh Mega Pratiwi NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Mita Miati Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Supadmi Ni Luh Supadmi Ni Made Aristawati Ni Made Dwi Pratiwi Sura Ni Made Dyana Amritaloka Ni Made Rahindayati Ni Made Wasasih Ni Made Wiryathi Ni Nyoman Wahyu Suryani Ni Putu Ayu Dewi Yanti Ni Putu Bella Novindra Ni Putu Febry Widiantari Ni Putu Ira Prananti Ni Putu Novi Wulandari Ni Putu Pradina Mas Jaya Ningrum Ni Putu Putri Aryantika Ni Putu Sri Harta Mimba Ni Wayan Angellin Ni Wayan Desi Riani Ni Wayan Dewi Anggreni Ni Wayan Dian Purwanti Ni Wayan Lilik Eka Putri Ni Wayan Radha Maharseni Ni Wayan Rita Ardina Yanti Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha Pande Putu Diah Maharani Putu Adnyana Putra Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Rossalina, Ni Luh Ade Meina Sang Ayu Putu Puji Astuti Sukartha, P. D'yan Yaniartha Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo