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All Journal Jurnal Ekonomi Kuantitatif Terapan Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bisnis dan Kewirausahaan International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Akuntansi
I Gde Ary Wirajaya
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM Katharina Yuneti; Dodik Ariyanto; A.A.N.B Dwirandra; I Gde Ary Wirajaya
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3529

Abstract

To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.
MENGUAK KONSEP HARGA DAN LABA DI BALIK TRANSAKSI BANTEN Ni Ketut Suryani; I Gusti Ayu Nyoman Budiasih; I Putu Sudana; I Gde Ary Wirajaya
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.21

Abstract

Abstrak - Menguak Konsep Harga dan Laba di Balik Transaksi BantenTujuan Utama - Riset ini bertujuan untuk menguak konsep harga dan laba di balik budaya transaksi banten yang dilakukan oleh kelompok etnik keagamaan.Metode –  Riset ini menggunakan etnografi sebagai metode. Pihak produsen dan konsumen banten menjadi informan pada penelitian ini.Temuan Utama -  Konsep dasar Hindu yang dituangkan pada sloka bhagavad gita dijadikan dasar untuk menentukan harga banten.  Laba bagi informan terkonsep sebagai “rasa” bahagia dan karma. Kebahagiaan karena setiap pihak telah menjalankan tugasnya serta terbebas dari karma yang mengikatnya.Implikasi Teori dan Kebijakan – Konsep bhagavad gita bisa dikombinasikan dengan teori penetapan harga jual produk secara konvensional agar lebih holistik. Konsep ini dapat digunakan oleh pengusaha yang memiliki jiwa spiritual Hindu saat membangun bisnis.Kebaruan Penelitian – Riset ini menjadi jembatan antara nilai spiritualitas dan materialitas dalam berbisnis, khususnya dalam perspektif agama Hindu. Abstract - Revealing the Concept of Price and Profit Behind “Banten” TransactionsMain Purpose - This research aims to uncover the concept of price and profit behind the culture of “banten” transactions by religious, ethnic groups.Method – This research uses ethnography as a method. The producers and consumers of “banten” became informants in this study.Main Findings - The basic Hindu concept, as outlined in the “bhagavad gita” verse, is used as the basis for determining the price of offerings. Profit for the informants is conceptualized as a "feel" of happiness and karma. Happiness has happened because each party has carried out their duties and is free from the karma that binds them.Theory and Practical Implications – The “bhagavad-gita” concept can be combined with conventional product pricing theory to make it more holistic. This concept can be used by entrepreneurs who have a Hindu spiritual soul when building a business.Novelty - This research is a bridge between the values of spirituality and materiality in doing business, especially in Hinduism.
Gender Memoderasi Pengaruh Love of Money Terhadap Tax Evasion Tendency Maria Mediatrix Ratna Sari; I Gde Ary Wirajaya; Ni Luh Supadmi
Jurnal Ekonomi Kuantitatif Terapan 2019: Vol. 12, No.2, Agustus 2019 (pp. 111-247)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.046 KB) | DOI: 10.24843/JEKT.2019.v12.i02.p08

Abstract

The purpose of this study was to examine the effect of love of money on tax evasion tendency with gender as moderating. The population in this study is the Udayana University Masters of Accounting. Sample selection with nonprobability sampling method with purposive sampling technique, obtained 184 respondents. Data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). The results show that love of money has a positive effect on tax evasion tendency, and gender is able to moderate the effect of love of money on tax evasion tendency. This study provides evidence and empirical support from tax moral theory and gender role theory related to ethical views on tax evasion tendency, the nature of love of money and gender as moderating.
Determinant Factors of Fraud in Village Financial Management Ni Made Madani Hapsari; I Gusti Ayu Nyoman Budiasih; Anak Agung Ngurah Bagus Dwirandra; I Gde Ary Wirajaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4722

Abstract

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.
Fraudulent Financial Reporting Analysis on Non-Financial Companies Listed on IDX in Hexagon Fraud Perspective Ni Komang Cahyani Purnaningsih; I Gusti Ngurah Agung Suaryana; I Putu Sudana; I Gede Ary Wirajaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4955

Abstract

Fraud financial reporting (FFR) is fraud committed by management because of an opportunity, namely the opportunity for management to choose the most profitable accounting method, such as valuation. This study aims to examine the effect of pressure, capability, opportunity, rationalization, arrogance, and collusion on the level of risk of fraudulent financial reporting. The research was conducted on 389 non-financial companies listed on the Indonesia Stock Exchange. The total population in this study was 750 companies. The method of determining the sample used is non-probability with purposive technique. The research method used is quantitative and qualitative research. The data source is secondary data collected through the Indonesia Stock Exchange website. The data analysis technique used in this research is Logistic Regression Analysis. This study states that pressure has no significant and negative effect, capability has a significant positive effect, opportunity has a significantly negative effect, rationalization has a significant positive effect, arrogance has a significant positive effect, and collusion has a significant positive effect on fraudulent financial reporting. The implication of this research is that pressure, capability, opportunity, rationalization, arrogance, and collusion can affect fraudulent financial reporting.
CAN PUBLIC AND MANAGERIAL OWNERSHIP MODERATE THE ACCOUNTING CONSERVATISM? I Gde Ary Wirajaya; Ni Putu Reni Arisanthi
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.44

Abstract

Abstrak – Apakah Kepemilikan Publik dan Manajerial Mampu Memoderasi Konservatisme Akuntansi?Tujuan Utama – Penelitian ini berupaya untuk menguji kepemilikan publik dan manajerial sebagai variabel pemoderasi dari sejumlah faktor yang mempengaruhi konservatisme akuntansi.Metode – Penelitian ini menggunakan metode moderated regression analysis. Sampel penelitian ini adalah 75 buah perusahaan di sektor properti yang telah telah terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2021.Temuan Utama - Leverage dan intensitas modal mampu mempengaruhi konservatisme akuntansi. Walaupun demikian, variabel pemoderasi tidak mampu dalam memoderasi leverage dan intensitas modal dalam mempengaruhi penerapan konservatisme akuntansi. Hal ini disebabkan perusahaan lebih memilih menerapkan konservatisme akuntansi untuk mendapatkan kebijakan relaksasi pinjaman dan mengurangi biaya politik.Implikasi Teori dan Kebijakan – Konservatisme akuntansi penting untuk mengurangi terjadinya kecurangan pada laporan keuangan. Walaupun demikian, pengawasan perusahaan harus diperketat untuk menjaga ketepatan penerapan konservatisme akuntansi.Kebaruan Penelitian – Penggunaan variabel kepemilikan publik dan manajerial sebagai variabel moderasi masih jarang ditemukan.Abstract – Can Public and Managerial Ownership Moderate Accounting Conservatism?Main Purpose – This study examines public and managerial ownership as moderating variables influencing accounting conservatism.Method – This study uses the moderated regression analysis method. The sample for this research is 75 property sector companies listed on the Indonesia Stock Exchange during 2019-2021.Main Findings - Leverage and capital intensity can influence accounting conservatism. However, the moderating variable cannot moderate leverage and capital intensity in controlling the application of accounting conservatism. This phenomenon happens because companies prefer to apply accounting conservatism to obtain loan relaxation policies and reduce political costs.Theory and Practical Implications – Accounting conservatism is vital to reduce fraud in financial statements. Even so, company supervision must be tightened to maintain the accuracy of the application of accounting conservatism.Novelty – The use of public and managerial ownership as moderating variables was rarely found.
Analisis Kinerja Keuangan Sebelum dan Sesudah Akuisisi pada Perusahaan Industri Musik Korea Selatan: HYBE Corporation Ni Putu Melia Astuti; I Gde Ary Wirajaya
Jurnal Bisnis dan Kewirausahaan Vol. 19 No. 2 (2023): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v19i2.116-126

Abstract

Business expansion through acquisition has the purpose to increase company performance which is one of corporate action and also the way a company can compete with their competitors healthily. This research aims to get a proof empirical about whether there’s a difference or not on HYBE Corporation’s company performance after acquiring Ithaca Holdings. Object that used on this research is HYBE Corporation’s quarterly consolidation financial reporting. Company performance in this research evaluated by financial ratio. Analysis methods that used in this research are paired sample t-test and wilcoxon signed rank test. Result of this research shows that there’s no difference with HYBE Corporation’s company performance after acquired Ithaca Holdings.
Self Assessment System, Tax Avoidance, Tax Rate, Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the COVID-19 Pandemic I Gede Ary Wirajaya; Anggi Anggita Putri
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.53724

Abstract

The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study aims to determine the effect of Self assessment system, Tax Avoidance, Tax Rates and Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the Covid-19 pandemic. Data collected by distributing questionnaires to respondents via google form. The population used in this study were all Account Representatives of KPP West Denpasar and KPP East Denpasar. The sample used in this study were 48 Account Representatives using data collection techniques with non-probability sampling method. Analysis of the data used is by using the method of multiple linear analysis. The results of this study indicate that the Self Assessment System, Tax Rates, Tax Avoidance and Tax Evasion have an effect on the Effectiveness of Corporate Income Tax Revenue.
Factors Affecting Students' Interest In Working As Public Accountants Ni Made Gayatri Wulantari; I Gde Ary Wirajaya
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.636

Abstract

The interest in choosing a career as a public accountant is driven by an understanding of job opportunities, good income prospects, professional recognition, and the alignment between individual abilities and the demands of the accounting profession. This study aims to analyze the factors of labor market considerations, soft skills, financial rewards, and social values on students' interest in working as public accountants. This research was conducted at five nationally ranked universities in Bali in 2024, based on uniRank, with a sample of 315 respondents determined using purposive sampling. This study proves that the theory of planned behavior can be a consideration in career choice determination and that expectancy theory can explain that students consider the outcomes they will receive in that career. Additionally, this research can positively contribute to universities in Bali by identifying the factors influencing students' interest in work, thereby improving the education system to be more focused on the choices or interests of each accounting student. The analysis results show that labor market considerations, soft skills, financial rewards, and social values have a significant positive impact on students' interest in becoming public accountants.
The Effect of Internal Control System, Financial Pressure, and Organizational Culture on the Tendency of Financial Statement Fraud Ni Kadek Dwi Anggreni; I Gde Ary Wirajaya
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.551

Abstract

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR
Co-Authors Amadeus Vincent Reziario Nugraha Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anggi Anggita Putri Anggi Anggita Putri Ayu Karlina Desi Ratnadewi Dewa Ayu Dyah Prema Gandhi DODIK ARIYANTO Elli Arifah Febryanto Hardianus Magung Friska Frilisia Gerianta Wirawan Yasa Herkulanus Bambang Suprasto I Dewa Gede Suryawan I Gde Sudiartha I Gede Yoga Trisna Widya I Gusti Ayu Agung Pramesti Pramana Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Agus Diantara I Ketut Sujana I Ketut Yadnyana I Komang Adi Sastrawan I Komang Gede Darma Putra Sadia I Komang Septiadi Putra I Komang Sutrisna Adi Natha I Putu Novan Anggayana I Putu Sudana I Wayan Ade Arimbawa Ida Ayu Ary Putri Adnyani Ida Ayu Mas Indira Pramesti Ida Ayu Radha Arestantya Ida Bagus Baskara Jero Komang Hita Wasana Kadek Novia Suastyani Kadek Trisna Wulandari Kadek Utami Kusumaningsih Katharina Yuneti Khika Indira Putri Hermawan Korompis Luh Ade Dyah Pradnya Budi Luh Ade Kusuma Yanti Luh Anggi Jayastini Luh Komang Adhika Wijasari Luh Putri Wedayanti Made Gede Wirakusuma Made Oka Candra Andreana Maria Magdalena Ni Made Meilany Subadi Maria Meiatrix Ratna Sari Ngakan Putu Wahyu Pandu Dewanata Ni Kadek Dwi Anggreni Ni Kadek Irma Purwaningsih Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Ayu Trikajayanti Ni Komang Cahyani Purnaningsih Ni Komang Febi Purnamiadi Ni Komang Shinta Rani Putri Ni Luh Putu Katrin Edelwis Ni Luh Supadmi Ni Made Dwi Rina Ni Made Gayatri Wulantari Ni Made Madani Hapsari Ni Made Sasmita Dwi Utami Ni Putu Aprilianti Tirta Dewi Ni Putu Ayu Bawantari Ni Putu Ayu Utariyani Ni Putu Melia Astuti Ni Putu Reni Arisanthi Ni Putu Santhi Puspita Sari Ni Putu Sri Harta Mimba Ni Wayan Nova Apsari Nyoman Dewi Ayu Ratih Arya Dewanti Nyoman Etia Rahayu Putri Setyastrini Putu Agoes Suanthara Putu Ari Raditya Putu Claudia Tamara Putri Putu Febby Candra Lestari Putu Friska Devi Lionita Putri Putu Iin Sulistyawati Putu Kemala Vidyantari Putu Ratih Natawirani Putu Ryan Sutha Negara Rai Dwi Andayani W Sinta Arya Udayani Teresia Arta Pangestu Yeyen Komalasari