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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 E-Jurnal Ekonomi dan Bisnis Universitas Udayana
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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PENGARUH PARTISIPASI PENGANGGARAN, JOB RELEVANT INFORMATION, KEJELASAN SASARAN ANGGARAN, DAN KAPASITAS INDIVIDU PADA SENJANGAN ANGGARAN Komang Kartika Tri Pradani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 17 No 2 (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 study aims to provide empirical evidence of the effect of budget participation, job relevant information, budget goal clarity and capacity of the individual to the emergence of budgetary slack. This study was conducted on 54 SKPD Badung data collection method using questionnaire and interview techniques. The number of respondents who used as many as 218 people by using purposive sampling method. The analysis technique used in this research is multiple linear regression. The results showed a positive effect of participation budgeting on budgetary slack, while job relevant information, budget goal clarity and individual capacities negative effect on budgetary slack.
PENGARUH MOTIVASI KUALITAS, KARIR, EKONOMI, DAN BIAYA PENDIDIKAN PADA MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Ni Putu Devi Aryani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 16 No 1 (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 study aims to determine the effect of motivation quality, career motivation, economic motivation, and the cost of education in the interest of students to follow Accounting Profession. The study sample consisted of 47 students PPAk Faculty of Economics and Business, University of Udayana. The data collection method used was a questionnaire distributed to all students PPAk force XXII and XXIII, Faculty of Economics and Business, University of Udayana. Analysis of the data in this study using multiple linear regression analysis to see the goodness of fit the statistical value F, t statistics, and the coefficient determination. Based on the analysis, that the motivation quality positive effect on student interest PPAk follow. Career motivation positive effect on the interests of students follow PPAk. Economic motivation positive effect on the interests of students follow PPAk. Education costs negatively affect the interest of students to follow PPAk
KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN Bagus Meshawidiyatmika Samhita; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 19 No 3 (2017)
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

Obtain empiriical evidence on the effeect of budgetary particiipation and budgeetary slack complexity of the task in relation budgetary participation on budgetary slack merupaka purpose of this study. Sampliing technique in this research is purposive sampling techniques, the number of respondents in the study of 82 respondents. The analysis technique used is Moderated regression analysis (MRA). The research proves that the participation budgeting has a negativee and signifiicant impact on budgetary slack on BPR in Denpasar, and the complexity of the task and significantly weaken the negative relationship between budgetary participation and budgetary slack on BPR in Denpasar .This shows that the higher the level of participation in the process budget preparation, the level of budgetary slack will be decreased, and if the compilers of the budget at the BPR in Denpasar experienced the complexity of tasks and participate in the budgeting process, the budgetary slack will experience an increase
Kualitas Laporan Keuangan Pemerintah Daerah Made Putri Ardia Garini; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 32 No 11 (2022)
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.2022.v32.i11.p05

Abstract

This research aims to analyze the factors that affect the quality of the financial statements of the Bangli Regency Government. Data was collected by distributing questionnaires to 25 OPD within the Bangli Regency Government. The method of determining the sample used is purposive sampling, so that 75 people are obtained as samples in this study. The researchers chose multiple linear regression analysis as a technique for analyzing and testing hypotheses. The analysis findings in this research found that human resource competence, government internal control system, organizational commitment, utilization of information technology, and the application of accrual-based government accounting standards have a positive effect on the quality of the Bangli Regency Government's financial reports. Keywords: Human Resources Competence, Internal Control System, Organizational Commitment, Information Technology, Accrual-Based Government Accounting Standards
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRIS, PENEKANAN ANGGARAN DAN KOMITMEN ORGANISASI PADA SENJANGAN ANGGARAN Nyoman Purmita Dewi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 9 No 2 (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

The purpose of this study was to find out the effect of (1) budgetary participation on the budgetary slack, (2) asymmetric information on budgetary slack, (3) budget emphasis on budgetary slack and (4) organizational commitment on budgetary slack. The sample in this study is the boss and the staff involved in the budgeting process at the Regional Enterprise Parking Denpasar obtained by the method of census or in other words using saturated samples. The data was collected using the instrument in the form of interviews and questionnaires. The hypothesis tested in this study by using analysis of multiple linear regression. The results of this study are (1) there is a negative effect between budgetary participation and budgetary slack (2) there is a positive effect between asymmetric information and budgetary slack (3) there is a positive effect between budget emphasis and budgetary slack, and (4) there is a negative influence between organizational commitment and budgetary slack.
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP TINGKAT PENGANGGURAN DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI A.A. Ngurah Agung Kresnandra; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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 Desentralisasi fiskal, seperti ditekankan  teori fiscal federalism, akan memicu peningkatan PAD (pajak dan retribusi daerah) dan mengakselerasi pertumbuhan ekonomi daerah hingga akhirnya berpotensi mereduksi tingkat pengangguran. Namun, ada dugaan kuat bahwa pengaruh PAD tidak serta merta mampu menurunkan tingkat pengangguran melainkan bersifat kontinjen yaitu, salah satunya, tergantung pada belanja modal.  Penelitian ini bertujuan untuk menguji dampak moderasi belanja modal terhadap pengaruh PAD (retribusi dan pajak daerah) pada tingkat pengangguran.  Penelitian ini menggunakan data kualitatif dan kuantitatif yang bersumber dari data sekunder yang dikumpulkan dengan teknik dokumentasi. Data telah diuji dan telah memenuhi asumsi klasik dan model fit serta dianalisis menggunakan teknik analisis regresi berganda.   Hasil pengujian hipotesis secara simultan, pajak daerah, retribusi daerah dan belanja modal berpengaruh terhadap tingkat pengangguran. Untuk pengujian secara parsial, hanya pajak daerah yang berpengaruh negatif dan signifikan sementara retribusi daerah dan belanja modal tidak berpengaruh. Pengaruh moderasi belanja modal tidak mampu memoderasi pajak dan retribusi daerah terhadap tingkat pengangguran. Kata Kunci: PAD, Pajak Daerah, Retribusi Daerah, Belanja Modal, Tingkat Pengangguran
PENGARUH ASIMETRI INFORMASI, LOCUS OF CONTROL, NILAI PERSONAL DAN SISTEM IMBALAN TERHADAP TERJADINYA BUDGETARY SLACK Ni Wayan Venti Lunadewi; Ni Made Adi Erawati
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

The purpose of this study to determine the effect of information asymmetry, locus of control, personal value and reward systems against budgetary slack. In this study, the samples taken were 60 respondents from 14 Hotel Star 3, 4 and 5 in Denpasar which served as a manager, supervisor accounting department, supervisor of food and beverage department, supervisor engineering department, supervisor room department, supervisor kitchen department, and HRD department supervisor involved in the preparation of the budget on the Star 3, 4 and 5 in the city of Denpasar. Analysis techniques in the study of linear regression. The results showed that the variable asymmetry of information has a positive influence on budgetary slack, locus of control have a negative influence on budgetary slack, personal values have a positive influence on budgetary slack and the reward system positively affects budgetary slack.
PERBEDAAN PENDAPATAN ASLI DAERAH SEBELUM DAN SESUDAH OTONOMI DAERAH DI KABUPATEN/KOTA DI PROVINSI BALI Gde Adi Pradnyana; Made Adi Erawati
E-Jurnal Akuntansi Vol 16 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

The purpose of this study was to analyze and get the empirical evidence difference Local Revenue (PAD) before and after decentralization at district / city in the province of Bali. Determination of the saturated sample using sampling techniques and observation period of 5 years. This study using paired t-test. The results showed revenue (PAD) before the Regional autonomy is different from the original income (PAD) after regional autonomy throughout the County and City in the province of Bali. PAD in the county and city in the province of Bali has increased, this is due to the local revenue that was originally used in conjunction with the central government, now managed independently by local authorities, it is supported also by the existence of the province of Bali as a tourist area that has a high potential to contribute to PAD.
Kepuasan Kerja Memoderasi Gaya Kepemimpinan Transformasional dan Budaya Organisasi Berbasis THK Pada Kinerja Organisasi N Kadek Lilik Ayu Pratiwi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 21 No 3 (2017)
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.2017.v21.i03.p06

Abstract

This study aimed to determine the effect of transformational leadership, organizational culture based Tri hita karana to organizational performance and job satisfaction as a moderating in the District Abiansemal LPD. Data collection method used was a questionnaire with non-probability sampling technique that includes sampling saturated and obtain 34 respondents. Data analysis technique used is the Linear Regression Analysis and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. The results showed that transformational leadership style has a positive effect on the performance of the organization, organizational culture based Tri hita karana positive effect on organizational performance. The job satisfaction is not able to moderate the influence of transformational leadership on organizational performance, but job satisfaction is able to moderate the influence of organizational culture Tri hita karana based on the performance of the organization.
Pengaruh Asimetri Informasi Pada Senjangan Anggaran dengan Kejelasan Sasaran Anggaran dan Komitmen Organisasi Sebagai Pemoderasi Ni Made Kusuma Ayuni; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 22 No 1 (2018)
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.2018.v22.i01.p19

Abstract

Budget is a future financial plan that covers management's expectations of revenue, expenses and other financial transactions within a year. The budget of a public organization includes plans on how much the plan will cost and how much money and how to fund money to realize the plan. Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. This study aims to determine the effect of information asymmetry on budgetary slack, with clarity of budget target and organizational commitment as a moderating variable. This research was conducted at the regional device work unit of departement in Tabanan Regency. The population in this study are 19 departement and the number of samples studied were 57 people. The technique of determining the sample used in this study is saturated samples method that all the population can be used as research samples. Respondent of sample in this research is head of department, head of sub. general and planning section, and head of sub. financial department. Data collection was done through questionnaires. Data analysis techniques used are simple linear regression analysis and moderated regression analysis. Based on the results it is concluded that the information asymmetry has a positive effect on budgetary slack, the clarity of the budget target has negative effect (weakening) the relationship of information asymmetry on budgetary slack, and organizational commitment does not moderate the relationship of information asymmetry at budgetary slack of Tabanan District Government. Keywords: information asymmetry, budgetary slack, clarity of budget target, organizational commitment.
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 Anak Agung Sayu Istri Nandalika Putri 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 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 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