Articles
<![CDATA[The Application of Management Accounting Techniques at Star Hotels in Denpasar City ]]>
<![CDATA[Erawati, Ni Made Adi]]>;
<![CDATA[Krisnadewi, Komang Ayu]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26740/jaj.v10n1.p27-46
<![CDATA[This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The companys inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.]]>
<![CDATA[INCREMENTAL COST SEBAGAI SALAH SATU ALTERNATIF PADA PENGAMBILAN KEPUTUSAN JANGKA PENDEK ]]>
<![CDATA[NI MADE ADI ERAWATI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (80.417 KB)
<![CDATA[Relevant cost has been considered as an important factor in decisionmaking based on the concept of different analysis for different purposes. Onetype of relevant cost is incremental cost, which is additional cost when analternative is not chosen in a process of decision making.A decision can be classified as long and short range decision. Example ofshort range decision is special order, which is order from a buyer asking pricebelow normal price, and often management directly refuses this order withoutfurther consideration. Concept of incremental cost can be used to evaluate thiskind of problem.Some considerations in implementing the concept include costidentification, idle capacity, and variable costing system. Incremental costanalysis involves comparison among additional order, additional cost andcontribution margin from the special order. This concept supported by variablecosting method is important for companies implementing job order costing systembefore deciding to accept or refuse a special order.]]>
<![CDATA[ANALISIS KINERJA KAWASAN METROPOLITAN SARBAGITA ]]>
<![CDATA[NI MADE ADI ERAWATI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (142.356 KB)
<![CDATA[Performance appraisal is a process of recording and measuring activities realization to achieve organization’s mission. This research aims to investigate performance of local governments embracing the metropolitan area of Sarbagita (Denpasar, Badung, Gianyar and Tabanan). The performance is viewed from several aspects, that are independence rate, effectivity rate, efficiency rate, and harmony rate. Results show that all areas indicate increases in financial independence in 2007 and 2008, while effectivity rate of local government revenue are all above 100 percent which means extremely effective. Even though the average of local government revenue growth was relatively high i.e 43 percent, the growth of Denpasar City was negative in 2007. Civil servants expenditure growth varied among the areas. The growth was above 100 percent in Badung and Gianyar, but it was below 35 percent in other areas. The civil servants expenditure growth of more than 100 percent in Badung and Gianyar was too high compared to local government revenue growth of 43 percent, moreover if it is compared to the low, even negative growth of public expenditure in 2007 and 2008.]]>
<![CDATA[INTANGIBLE ASSETS, NILAI PERUSAHAAN, DAN KINERJA KEUANGAN ]]>
<![CDATA[NI MADE ADI ERAWATI]]>;
<![CDATA[I PUTU SUDANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (156.297 KB)
<![CDATA[This paper is intended to discuss the theory of intangible asset and its roles tofirm’s value and its financial performance. The main premise to discuss is thatintangible asset, along with tangible assets, determine the firm’s value and itsperformance. If a tree falls in the forest, does it make a sound? That's a classicquestion for philosophical pondering. How about this one: If an asset isintangible, does it make an impact on the corporate bottom line? Of course itdoes. But how can this impact be captured, quantified or valued in the financialanalysis? Businesses exist to create and render value to its stakeholders. Thefour aspects in value creating dimension matrix become determinants for thecompanies’ ability. The main contributor for that ability lies on the specific assetcalled intangible asset. For that reason, users of firms’ financial statementsshould have opportunities to search for firms’ information related to itsintellectual assets. Lack of objectivity, in determining the value of intangibleasset, should not be judged as the excuse not to presenting this important andrelevant information to the users.]]>
<![CDATA[PRAKTIK AKUNTANSI BETAWIAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN ]]>
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Ni Made Adi Erawati]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (514.903 KB)
|
DOI: 10.18202/jamal.2018.04.9001
<![CDATA[Abstrak: Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan. Artikel ini bertujuan untuk mengetahui dan menjelaskan praktik akuntansi Betawian pada masa kekuasaan Belanda. Metode yang digunakan adalah perspektif Foucauldian. Artikel ini menemukan bahwa perspektif kuasa kapitalis menghasilkan pengaruh besar terhadap pemungutan pajak yang dilakukan pada masyarakat Betawi. Kuasa dari kolonialisme Belanda merupakan mekanisme yang dapat menciptakan pengetahuan praktik akuntansi yaitu dalam hal pembuatan aturan pemungutan pajak maupun denda kepada rakyat lokal. Hal ini digunakan sebagai alat untuk melanggengkan kekuasaan dalam jangka waktu panjang. Abstract: The Betawian Accounting Practice in Power and Knowledge Perspective. This article aims to identify and explain the Betawian accounting practices during the Dutch colinialism period. The method used is Foucauldian perspective. This article finds that the perspective of capitalist power produces a major influence on tax collection conducted on Betawi society. Power of Dutch colonialism is a mechanism that can create knowledge (accounting practices) that is in terms of making the rules of tax collection and fines to the local people. It is used as a tool to perpetuate power in the long term.]]>
<![CDATA[The Application of Management Accounting Techniques at Star Hotels in Denpasar City ]]>
<![CDATA[Ni Made Adi Erawati]]>;
<![CDATA[Komang Ayu Krisnadewi]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26740/jaj.v10n1.p27-46
<![CDATA[This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The company's inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.]]>
<![CDATA[BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH KEPUTUSAN PENDANAAN PADA KINERJA KEUANGAN BPR KOTA DENPASAR ]]>
<![CDATA[Ni Putu Yeni Ari Yastini]]>;
<![CDATA[I G.A.N Budiasih]]>;
<![CDATA[I G. A. Made Asri Dwija Putri]]>;
<![CDATA[Ni Made Adi Erawati]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (258.596 KB)
|
DOI: 10.24843/EEB.2022.v11.i07.p03
<![CDATA[The purpose of the research conducted at Credit Banks in Denpasar City was to obtain evidence of the influence of Good Corporate Governance and resources on BPR's financial performance by using the application of Tri Hita Karana culture as a moderating variable. The data used is primary data collected through survey techniques using a questionnaire. as well as secondary data in the form of financial reports for rural banks in Denpasar which were obtained from the official website of the Financial Services Authority (OJK). The data analysis technique used is multiple linear regression analysis and moderated regression analysis (MRA). the determination of the sample is done by using the saturated sample technique. This study analyzes the primary data questionnaire from 58 respondents' answers, namely the directors and financial officers of BPRs located in Denpasar City and analyzes secondary data on BPR financial reports published on the official OJK website. The results obtained are that Good Corporate Governance has no effect on the financial performance of BPRs, does not affect the financial performance of BPRs, the Tri Hita Karana culture is not able to moderate the influence of Good corporate governance on the financial performance of BPRs, and the Tri Hita Karana culture is not able to moderate decisions on the financial performance of BPRs.]]>
<![CDATA[KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL, SOSIAL, DAN TINGKAT PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Made Krisna Purna Nugraha]]>;
<![CDATA[Ni Made Adi Erawati]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.03.TAHUN.2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EEB.2023.v12.i03.p08
<![CDATA[Salah satu pilahan studi yang ada diperguruan tinggi adalah akuntansi, dalam program studi akuntansi, mahasiswa akan mempelajari penyusunan dan pemeriksaan laporan keuangan, perencanaan perpajakan, dan analisis laporan keuangan. Kemampuan berpikir mahasiswa dituntut untuk lebih tinggi dari sekadar ingatan atau hafalan, dimana dalam hal ini mahasiswa harus memiliki pemahaman yang mendalam terkait mata kuliah akuntansi yang diberikan. Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual, dan kecerdasan sosial pada tingkat pemahaman akuntansi. Penelitian ini dilakukan di Fakultas Ekonomi dan Bisnis Universitas Udayana. Purposive sampling digunakan untuk memilih 156 responden sebagai sampel penelitian ini dengan menggunakan kuesioner sebagai metode pengumpulan data. Teknik analisis data yang digunakan adalah regresi linier berganda. Penelitian ini menemukan bahwa kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual, dan kecerdasan sosial berpengaruh positif pada tingkat pemahaman akuntansi.]]>
<![CDATA[Pengaruh Motivasi Karier, Sosial, Persepsi Biaya Pendidikan, dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi ]]>
<![CDATA[I Made Prasetia Dwikamajaya]]>;
<![CDATA[Ni Made Adi Erawati]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>;
<![CDATA[I Ketut I Ketut Sujana]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v7i1.7198
<![CDATA[This study aims to find out how the interest of accounting students to take PPAk is influenced by career motivation, social, perceptions of educational costs, and length of education. 2018 FEB UNUD accounting students were used as the research population. as many as 72 respondents were selected using the accidental sampling method. Multiple linear regression analysis was used for data analysis. The results of the various tests used state that the interest of accounting students is influenced by career, social, perceived cost of education, and length of education to attend PPAk. The results of this research can serve as information or reference for other similar researchers and can also assist related institutions in providing information or references to increase student interest in participating in the PPAk program. Keywords : Career motivation, social, perceived tuition fees, length of education, interest, PPAk.]]>
<![CDATA[The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure ]]>
<![CDATA[Ida Ayu Ary Mahadewi]]>;
<![CDATA[Ni Made Adi Erawati]]>;
<![CDATA[Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/msej.v4i6.3463
<![CDATA[Carbon emission disclosure is an essential component of carbon accounting, which mandates that companies measure, acknowledge, document, present, and reveal their carbon emissions. This investigation seeks to assess how environmental performance, industry classification, and company size affect the disclosure of carbon emissions. The research was conducted on non-financial firms that were publicly listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 186 observations were made over a span of three years, and they were chosen through purposive sampling. The analytical approach employed in this study was Multiple Linear Regression Analysis. The findings of the analysis reveal that environmental performance has an adverse effect on the disclosure of carbon emissions, the industry type does not have a significant impact on carbon emission disclosure, and company size plays a role in influencing the disclosure of carbon emissions.]]>
