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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of Business, Finance, and Economics (JBFE) East Asian Journal of Multidisciplinary Research (EAJMR) Journal Research of Social Science, Economics, and Management International Journal of Management Research and Economics Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Commerce, and Management E-Jurnal Akuntansi
Ni Made Adi Erawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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The Application of Management Accounting Techniques at Star Hotels in Denpasar City Erawati, Ni Made Adi; Krisnadewi, Komang Ayu
AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p27-46

Abstract

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.
PRAKTIK AKUNTANSI BETAWIAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN I Gusti Ayu Nyoman Budiasih; Ni Made Adi Erawati; I Made Sadha Suardikha
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.903 KB) | DOI: 10.18202/jamal.2018.04.9001

Abstract

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.
The Application of Management Accounting Techniques at Star Hotels in Denpasar City Ni Made Adi Erawati; Komang Ayu Krisnadewi
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p27-46

Abstract

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.
Pengaruh Motivasi Karier, Sosial, Persepsi Biaya Pendidikan, dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi I Made Prasetia Dwikamajaya; Ni Made Adi Erawati; Anak Agung Gde Putu Widanaputra; I Ketut I Ketut Sujana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : 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

Abstract

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.
The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure Ida Ayu Ary Mahadewi; Ni Made Adi Erawati; Gusti Ayu Nyoman Budiasih; I Putu Sudana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3463

Abstract

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.
Socio Emotional Wealth Approach and Corporate Social Responsibility Disclosure in Indonesia Ni Made Adi Erawati; Dewa Gede Wirama; Endra Kartika Yudha
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.74605

Abstract

This study aims to demonstrate that corporate governance moderates the effect of family ownership on Corporate Social Responsibility (CSR) disclosure. This research employs an archival approach, utilizing content analysis, in-depth discussions, observations, and secondary data. The sample consists of family-owned companies (Family Business Enterprises) within the manufacturing industry, selected using a purposive sampling method. The data were tested and analyzed using SPSS. The results indicate that family ownership has a positive effect on CSR disclosure. Moreover, corporate governance can enhance the positive influence of family ownership on CSR disclosure. These findings support the Socio-Emotional Wealth Theory, suggesting that family companies are more likely to prioritize CSR disclosure to preserve the family name and prestige. The study contributes to the accounting literature by highlighting the interplay between family ownership, corporate governance, and CSR practices. It provides valuable insights for policymakers and practitioners, emphasizing the importance of robust corporate governance structures in promoting transparency and accountability in family-owned businesses. By understanding these dynamics, stakeholders can better appreciate the motivations behind CSR disclosures in family firms and work towards fostering a more socially responsible corporate environment.
The Effect of Company Performance on Underpricing Level IPO Shares on the Indonesia Stock Exchange for the Period 2013- 2023 PRADNYANA, Komang Wisnu Aria; ERAWATI, Ni Made Adi
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1113

Abstract

The purpose of this study was to examine the effect of profitability, solvency, company size, and company age on the level of underpricing of IPO shares on the Indonesia Stock Exchange for the period 2013- 2023. Underpricing is the difference between the IPO stock offering price and the market price when the shares are first traded on the market. This study aims to examine the effect of profitability, solvency, company size and company age on the level of underpricing of IPOshares on the IDX for the period 2013-2023. The sample of this study was 376 using purposive sampling. Data collection techniques using non-participant observation methods. The data analysis technique used is the Structural Equation Model (SEM) using Partial Least Square (PLS). Research data is processed using Smart-PLS version 4 software by evaluating the inner model and bootstrapping. The results of this study indicate that profitability, solvency, company size and company age have a negative effect on the level of underpricing of IPO shares on the IDX for the period 2013-2023. This means that the better profitability, solvency and company size owned can reduce the level of underpricing of IPO shares. Companies that have been established for a long time can also reduce the level of underpricing of IPO shares on the IDX for the 2013-2023 period.
The Effect of Trading Volume Activity, Profitability and Solvability on Stock Returns: (Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022) Risma Julkismayana; Ni Made Adi Erawati
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.349

Abstract

This study aims to obtain empirical evidence regarding the effect of trading volume activity, profitability and solvency on stock returns. This study analyzed 122 samples of banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The samples were selected through purposive sampling method and analyzed using multiple linear regression. The results of the study indicate that trading volume activity has no effect on stock returns, profitability has a positive effect on stock returns and solvency has a negative effect on stock returns. The theoretical implications of this study are able to confirm the signal theory based on the hypothesis tests conducted. The practical implications of this study provide knowledge and can be used as consideration for companies regarding financial management policies and as considerations for investors regarding investment decision making
Strategic adoption: unveiling the impact of e-Bupot application in government agencies Surianingsih, Kadek; Sari, Maria M Ratna; Yadnyana, I Ketut; Erawati, Ni Made Adi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243871

Abstract

The e-Bupot application for government agencies is an information technology solution provided by the Directorate General of Taxes (DGT) of Republic of Indonesia. The e-Bupot is designed to simplify the fulfillment of tax obligations and enhance the overall convenience of taxpayers. The aim of this reseach were analysed the taxpayer’s acceptance and satisfaction levels, and also improved the understanding of taxpayer’s compliance among users of the e-Bupot application, which comprising all government agencies that registered as taxpayers in Bali Regional Office of the DGT. This research integrated the Meta-UTAUT model along with the ISS Model to analyze the acceptance of e-Bupot. Adopting a quantitative approach, the sampling technique used in this research was purposive, utilized online questionaire survey that were completed by 172 respondents. Data analysis for this research was conducted by using the PLS method with SmartPLS version 3 software. The results of this research show that some factors including the effort expectancy, information quality, service quality, system quality, attitude, trust, and behavioral intention were identified as important factors that encourage the use behavior of taxpayers in utilizing the e-Bupot application and finally influencing their tax compliance.
The Effect Of Performance-Based Budgeting, Accounting Control And Reporting Systems On Government Performance Accountability Puan Nazhifa Afronisa; Ni Made Adi Erawati
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

Performance accountability is a form of agency accountability for its duties and activities to interested parties or stakeholders. The purpose of this study was to test and analyze the effect of performance-based budgeting, accounting control, and reporting systems on performance accountability of government agencies. The theory used in this research is Agency Theory and Stewardship Theory. The sample used in this study were OPD employees selected using purposive sampling technique with a total of 108 respondents. The data collection method in this study was to use a questionnaire which was then tested and analyzed using multiple linear regression analysis techniques with the SPSS 26 program. The results showed that performance-based budgeting, accounting control, and reporting systems had a positive effect on the performance accountability of government agencies.
Co-Authors A.A Sagung Desy Pratami Adinda Shavina Putri Hermanto Ali Djamhuri Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Agung Kresnandra Ananta, Basitho Majid Endi Ayu Ratih Maristanda Sidartha Bagus Meshawidiyatmika Samhita candra maha prihantini Cok Istri Krisnanda Widani Cok Istri Prami Shintia Dewa Gede Wirama Dewi, Ni Luh Putu Rastika Endra Kartika Yudha Gde Adi Pradnyana Gusti Ayu Nyoman Budiasih I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Teja Wijaya I Ketut Artha Suryana I Ketut I Ketut Sujana I Ketut Sujana I Ketut Yadnyana I Ketut Yadnyana I Made Bhaskara Sastra I Made Prasetia Dwikamajaya I Made Sadha Suardikha I Putu Sudana Ida Ayu Ary Mahadewi Ida Ayu Enny Kiranayanti Ida Ayu Putri Wulandari Kadek Krishna Dhananjaya Kadek Surianingsih Komang Ayu Krisnadewi Komang Kartika Tri Pradani Luh Ayu Sri Budiyani Luh Dita Dian Wijaya Made Dwipa Widiartana Made Krisna Purna Nugraha Made Putri Ardia Garini Maria M Ratna Sari Maria M Ratna Sari, Maria M Ratna Mayma Berlinasari N Kadek Lilik Ayu Pratiwi Ni Kadek Intan Nuariyanti Ni Kadek Jyoti Krishna Maheswari Ni Kadek Risma Sintya Kadek Risma Sintya Dewi Ni Made Ade Yuliyani Ni Made Dian Fitriyani Ni Made Kusuma Ayuni Ni Made Sinta Pradnyani Ni Putu Ayunda Prihantini Ni Putu Devi Aryani Ni Putu Eka Widiantari Ni Putu Lia Victoria Ni Putu Yeni Ari Yastini Ni Putu Yunita Devi Ni Wayan Venti Lunadewi Nyoman Purmita Dewi Oka Dhananjaya Bhujangga PRADNYANA, Komang Wisnu Aria Puan Nazhifa Afronisa Putu Krishna Prasetya Budi Putu Riesty Masdiantini Risma Julkismayana Surianingsih, Kadek Suryawibawa, Ida Bagus Oka Wirakusuma , Made Gede