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A Portrait of Tri Kaya Parisudha in Cingkreman (Hofstede's Study of Cultural Dimensions) Eka Putri Suryantari; Ni Luh Putu Wiagustini; I Putu Sudana; Ni Ketut Rasmini
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2637

Abstract

Cultural practices in society are greatly influenced by the extent to which they are able to provide benefits to those who practice them. One of the cultural practices that is still found in the heritage region of the city of Denpasar is called cingkreman. This is a culture-based and family-based financial planning and savings system. Cingkreman is based on an agreement between individuals to join a cingkreman group (sekaa). The period of participation for one period corresponds to the cycle of the Galungan holidays, namely 210 days. The novelty of this research is to bring to the surface the cultural practices that exist in society so that efforts can be made to preserve the tradition of cingkreman. This is qualitative research with an interpretive paradigm that uses an ethnomethodological approach. The aim of this research is to find out how the concept of Tri Kaya Parisudha (moral teaching about personal behavior) is applied to cingkreman and how this practice continues to exist in the midst of society. The data were collected through interviews and focus group discussions (FGDs). The research results show that the Tri Kaya Parisudha concept is practiced in the cingkreman system. The behavior of the members and coordinators of a sekaa, as reflected in the themes resulting from the stages of Garfinkel's analysis, reflects kayika parisudha (good acts), wacika parisudha (good speech), and manacika parisudha (good thought). The foundation of behavior based on these three noble attitudes of Tri Kaya Parisudha is able to produce cultural values which cause the practice of cingkreman to provide benefits to its practitioners. The benefits felt by these actors mean that cingkreman will continue to be practiced, and this is one of the reasons why the carrying out of cingkreman persists amidst technological advances which are slowly eroding existing cultural practices in society. Hofstede's cultural dimensions that are found in the practice of cingkreman include uncertainty avoidance, collectivity, and femininity. The dimension of power differences is not found because, in the practice of cingkreman, there are no differences between the participants in the social strata. Everyone has the same right to join the cingkreman group.
The Effect Of Company Age, Capital Intensity And Audit Committee On Tax Avoidance Ni Komang Nindya Anjani Ariella; Ni Ketut Rasmini
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Tax avoidance is one of the tax planning that is carried out legally and does not violate tax regulations for the purpose of minimizing the tax burden by taking advantage of weaknesses in tax provisions. The purpose of this study was to analyze and provide empirical evidence on the effect of company age, capital intensity, and audit committee on tax avoidance. The research population is mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample of this study was selected using a nonprobability sampling method with a purposive sampling technique so that 15 companies were selected and a total of 75 observations. This research data analysis technique uses multiple linear regression analysis. The results of this study indicate that company age and capital intensity have a positive effect on tax avoidance. The audit committee has no effect on tax avoidance. The results of this study confirm the theory of planned behavior which explains that the existence of beliefs about the existence of things that support behavior will encourage the intention to carry out this behavior.
Reaksi Pasar terhadap Publikasi Opini Wajar Tanpa Pengecualian dengan Paragraf Penekanan Suatu Hal Ni Kadek Ayu Semitayani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p11

Abstract

This study aims to examine the information content by looking at the market reaction to the publication of unqualified opinion with the paragraph emphasizing a matter as measured by abnormal returns and trading volume activity. This research is an event study with an observation period of 7 stock exchange days. The population in this study were manufacturing companies listed on the IDX in 2016-2018, totaling 177 companies. The sampling method used non-probability sampling with purposive sampling technique, in order to obtain a sample of 23 companies with 33 audited financial reports. The data analysis technique used paired samplesxt-test. The results of this study indicate that there is no difference in average abnormal return and average trading volume activity before and after the publication of unqualified opinion with an emphasis on a paragraph. This indicates that the publication of an unqualified opinion with an emphasis on a subject paragraph does not cause a market reaction because there is no information content on the event. Keywords: Event Study; Abnormal Return; Trading Volume Activity.
Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak Nyoman Yudha Astriayu Widyari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p15

Abstract

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 125 observations. Data analysis techniques uisng multiple linear regression. The result of analysis shows that audit quality has a negative effect on tax aggressiveness measured by cash effective tax rate (CETR) and has positive effect on tax aggressiveness measured by book tax difference (BTD). Size has a negative effect on tax aggressiveness measured by effective tax rate (ETR) and book tax difference 9BTD). Leverage has a positive effect on tax aggressiveness measured by effective tax rate (ETR). Family ownerships has a positive effect on tax aggressiveness measured by cash effective tax rate. Keywords: audit quality, size, leverage, family ownerships, tax aggressiveness
Konflik Kepentingan Dalam Kebijakan Dividen Ida Ayu Ary Putri Adnyani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 11 (2023)
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.2023.v33.i11.p01

Abstract

Dividends are part of the profits earned by the company and are announced to shareholders. Company shares can be owned by national institutions, foreign institutions, and the public. This research aims to obtain empirical evidence of the influence of national institutional ownership, foreign institutions, public ownership and debt policy on dividend policy. There are 37 sample companies with 130 sample observations from 77 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used was purposive sampling. The data was analyzed using multiple regression, and it was found that national institutional ownership and foreign institutional ownership had a negative effect on dividend policy. The results support the tax preference theory and the client effect theory, but do not support the bird in the hand theory. Meanwhile, public ownership and debt policy have no effect on dividend policy. Keywords : Dividend Policy; National Institutional Ownership; Foreign Institutional Ownership; Public Ownership; Debt Policy.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISIKO INVESTASI SAHAM PADA PERUSAHAAN TELEKOMUNIKASI Ni Putu Ayu Dewi Yanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 8 No 3 (2014)
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 influence of the deposit interest rate, exchange rate, capital structure, operating leverage and liquidity of the company at the risk of investments in telecommunications companies that went public in the Indonesia Stock Exchange. The research sample was determined by census method as many as six telecom company registered in the PT. Indonesia Stock Exchange from 2008 until 2012. Analysis using multiple linear regression analysis. Conclusion The results of the study are: operating leverage and liquidity of the company and a significant positive effect on the risk of investing in stocks, while the deposit interest rate, exchange rate and capital structure and insignificant negative effect on the risk of stock investment.
PENGARUH KESADARAN, PENYULUHAN, PELAYANAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Alifa Nur Rohmawati; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

ABSTRAK Pajak memiliki peranan penting bagi negara. Penerimaan pajak akan meningkat jika kepatuhan pajak meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, penyuluhan, kualitas pelayanan, dan sanksi perpajakan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Barat. Populasi pada penelitian ini ialah wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Barat. Metode sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 100 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis, diketahui bahwa kesadaran wajib pajak, penyuluhan, kualitas pelayanan, dan sanksi perpajakan secara simultan dan parsial berpengaruh pada kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Barat. Kata kunci: kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan, penyuluhan, sanksi perpajakan
Gaya Kepemimpinan Situasional, Budaya Organisasi, Tingkat Pendidikan, Motivasi dan Kinerja Karyawan I Gusti Agung Oka Sudeva; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p12

Abstract

In 2019-2020, 21.4 percent of the cooperatives were dissolved. The increased dissolution of cooperatives is thought to be due to poor cooperative management and employee performance. This study aims to determine the effect of situational leadership style, organizational culture, educational level, and motivation on employee performance of Klungkung Regency Cooperative with a quantitative approach. Data collection was carried out through a questionnaire. The population is all cooperatives located in Klungkung with cooperatives in Klungkung as samples through purposive sampling. The analysis technique used is multiple linear regression. Results show that situational leadership, organizational culture, education level and motivation have a positive effect on employee performance. These results support attribution theory and organizational behavior theory. Keywords : Situational Leadership; Organizational Culture; Education Level; Motivation; Employee Performance
PENGARUH GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK I Nyoman Setiyadi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 17 No 3 (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 research aimed to examine the effect of leadership styles, organizational commitment and understanding of accounting information systems auditor performance public accounting firm in the province of Bali. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study were all auditors working in the office of the Public Accountant in the Province of Bali. The samples used were 54 respondents to the sampling technique used purposive sampling. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed leadership styles, organizational commitment and understanding of accounting information systems auditor's of a positive effect on the performance of public accounting firm in the province of Bali.
PROFITABILITAS, LEVERAGE, PRIOR OPINION DAN KOMPETENSI AUDITOR PADA OPINI AUDIT GOING CONCERN Ni Putu Putri Aryantika; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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

Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of profitability, leverage, prior opinion and auditor competences on a going concern audit opinion. Analyzed by logistic regression concluded that profitability negatively not influence on a going concern audit opinion, leverage and prior opinion influence on a going concern audit opinion and auditor competences influence on a going concern audit opinion.
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 Arianto, Dodik 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 Dewi Puspito Sari 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 Ayu Cintya Dhamayanti 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 I.G.A.M. Asri Dwija Putri Ida Ayu Ary Putri Adnyani 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 Mega Yulian Tari 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 Naniek Noviari Narista Aninda Prynni, Ni Made Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti 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 Dwi Ratnadi 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 Mimi Wahyuni 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 Ratna Sari Ni Wayan Rita Ardina Yanti Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nida, Desak Rurik Pradnya Paramitha Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha P. D’yan Yaniartha Sukartha Pande Putu Diah Maharani Putu Adnyana Putra Putu Agus Ardiana Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Melia Utami Putri Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Sang Ayu Putu Puji Astuti Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo