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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management Research and Economics Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi

N.L.S. Widhiyani

Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali

Author-ID : 2943058

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 67 Documents Claim Missing Document

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PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 N.L. Supadmi; I.D.G.D. Suputra; K. Budiartha; N.L.S. Widhiyani
Buletin Udayana Mengabdi Vol 17 No 1 (2018): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the taxpayable correctly according to government regulation number 46 year 2013. The target of this service is toprovide training in 10 Taxpayers (MSMEs) in the city of Denpasar. Outcomes after this devotion completedTaxpayer (MSMEs) can measure, calculate, deposit and report their own tax obligations properly. Themethod of implementation service activities is carried out to provide training how to calculate the tax payableon the spot-face with the business activities of their respective owners SMEs. Results Community serviceactivities of four (4) taxpayer SMEs using the services of a tax consultant to carry out tax obligations, four(4) did not do his tax liability on the grounds they do not know and no strikes to pay taxes, and two (2)MSMEs do their own tax liability , but did not follow the government regulation number 46 in 2013 reasondoes not know the new rules.

PENGARUH TIME PRESSURE, RISIKO AUDIT, MATERIALITAS, DAN PROSEDUR REVIU TERHADAP KONSISTENSI PROSEDUR AUDIT PADA BADAN PEMERIKSA KEUANGAN PROVINSI BALI Ni Nyoman Widiyanti Ni Luh Sari Widhiyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : 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 (142.995 KB)

ABSTRAK Tindakan penyimpangan audit dapat menyebabkan menurunnya kualitas audit dan kegagalan audit, juga dapat menimbulkan pembuatan opini audit yang salah. Konsistensi atas prosedur audit penting untuk diterapkan guna menghasilkan laporan audit yang berkualitas serta menghindari terjadinya risiko atas tindakan pengurangan kualitas audit. Penelitian ini bertujuan untuk melihat bagaimana pengaruh tekanan waktu (time pressure), risiko audit, materialitas, dan prosedur reviu terhadap konsistensi prosedur audit. Penelitian ini dilakukan di Badan Pemeriksa Keuangan (BPK RI) Perwakilan Provinsi Bali dengan menggunakan data primer. Respondennya adalah auditor yang bekerja pada BPK RI Perwakilan Provinsi Bali dan tidak dibatasi oleh jenjang jabatan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa time pressure, risiko audit, materialitas, dan prosedur reviu memiliki pengaruh yang berbeda terhadap konsistensi atas prosedur audit. Time pressure dan materialitas berpengaruh negatif dan signifikan terhadap konsistensi atas prosedur audit. Risiko audit dan prosedur reviu berpengaruh positif dan signifikan terhadap konsistensi atas prosedur audit. Kata kunci: konsistensi, materialitas, prosedur reviu, risiko audit, time pressure

Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan Gayatri Gayatri; Made Yeni Latrini; Ni Luh Sari Widhiyani
Jurnal Ekonomi Kuantitatif Terapan 2017: Vol. 10, No. 2, Agustus 2017 (pp. 110 - 252)
Publisher : Universitas Udayana

This study aims to determine the relation between the application of transparency and accountability on village fund allocation management. The accountability applied as a way to incarnate better governance, from its planning, execution, reporting, and accountability. We uses primary data gained from questionaires and documentations. We analyze the data using descriptive statistics and tau kendall correlations. The result suggests that there are strong relations between apllication of transparency and accountability toward the management of village funding.

PENGARUH STRUKTUR PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA BANK BRI DI DENPASAR Ni Putu Via Rista; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to obtain empirical evidence of the effect of internal control on non-performing loans at Bank BRI in Denpasar. The population in this study were all employees of the Denpasar branch of BRI bank. The number of BRI banks in Denpasar is 18 banks. The sample in this study were several employees at each BRI bank in Denpasar Branch. The number of samples obtained consists of 64 respondents using a non-probability sampling method, namely purposive sampling technique. Data was collected by using the questionnaire method. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that the internal control structure has a significant negative effect on non-performing loans at Bank BRI in Denpasar. The implication of this research is that it can contribute to the application of agency theory and behavioral theory and can provide input to banks to carry out better internal control to minimize non-performing loans.

Pengaruh Modal, Tingkat Pendidikan Dan Penggunaan Teknologi Pada Pendapatan UMKM Sektor Perdagangan Di Denpasar Barat A.A. Sg. Istri Indira Ragapatni; Ni Luh Sari Widhiyani
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.v7i1.8293

This research aims to obtain empirical evidence on the effect of capital, education level, and the use of technology on the income of Micro, Small and Medium Enterprises (MSMEs) in the trade sector in West Denpasar. The population of this study is all MSMEs in the trade sector in West Denpasar District with a sample of 99 MSMEs based on the slovin formula. Data collection techniques in the study were carried out by distributing questionnaires with a Likert scale of 1-5. The data analysis technique used in this study is multiple linear regression. The results of the study can prove that the variables of capital, level of education, and use of technology have a positive and significant effect on the income of MSMEs in the trading sector in West Denpasar. The implications of this research are expected to be taken into consideration and input by other MSME actors in increasing income by taking into account capital, education level, and the use of technology. Keyword: MSMEs, capital, education, technology and income

GAYA KEPEMIMPINAN SEBAGAI PEMODERASI PENGARUH MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR I Dewa Made Wahyu Winata; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.01.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i01.p17

Kinerja auditor adalah suatu hasil kerja yang dicapai oleh seorang auditor dalam melaksanakan tugas-tugas yang dibebankan kepadanya yang didasarkan atas kecakapan, pengalaman dan kesungguhan waktu yang diukur dengan mempertimbangkan kuantitas, kualitas dan ketepatan waktu. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh motivasi kerja dan locus of control terhadap kinerja auditor, kemampuan gaya kepemimpinan memoderasi pengaruh motivasi kerja dan locus of control terhadap kinerja auditor. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Provinsi Bali yang terdaftar dalam Directory IAPI tahun 2020 dengan jumlah sampel sebanyak 98 auditor. Metode penentuan sampel yang digunakan adalah metode nonprobability sampling dengan teknik sampel jenuh. Analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Locus of control berpengaruh positif dan signifikan terhadap kinerja auditor. Gaya kepemimpinan memperkuat pengaruh motivasi kerja dan locus of control terhadap kinerja auditor.

ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BRI KABUPATEN TABANAN Made Evelyn Nadhea Kezia; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.03.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i03.p05

The purpose of this study was to obtain empirical evidence of the effect of personal technical skills, training and education programs, sophistication of information technology on the performance of accounting information systems. The theory used in this research is the theory of Technology Acceptance Model. This research was conducted at PT Bank Rakyat Indonesia Tabanan Regency. The population n this study were all employees of PT Bank Rakyat Indonesia Tabanan Regency. The sample was determined by purposive sampling method with Data was collected by the questionnaire method. The analytical technique used is multiple linear regression analysis. The results showed that the variable of personal technical ability had a positive effect on the performance of accounting information systems. This shows that good technical skills n employees improve the performance of SIA. Training and education have a positive effect on the performance of SIA, this shows that regular training and education will help the use of the system. The sophistication of information technology also has a positive effect on the performance of AIS, this proves that the more sophisticated the technology, the easier it will be for employees to use the system.

PENGARUH PEMAHAMAN E–COMMERCE, PEMAHAMAN SISTEM INFORMASI AKUNTANSI, DAN EKSPEKTASI PENDAPATAN TERHADAP MAHASISWA YANG BERWIRAUSAHA Ida Bagus Pramana Putra; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.05.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i05.p08

Kegiatan wirausaha tentunya harus dapat memanfaatkan segala fasilitas yang ada, salah satunya dengan pemanfaatan teknologi yaitu E–Commerce dan Sistem Informasi Akuntansi. Namun sebelum dapat menggunakan teknologi tersebut, wirausahawan harus paham terlebih dahulu bagaimana teknologi tersebut beroperasi sehingga ketika nantinya teknologi tersebut digunakan maka akan memberikan kemudahan bagi wirausahawan dalam berwirausaha. Ekspektasi Pendapatan juga berperan dalam berwirausaha yang dimana harapan pendapatan yang tinggi akan lebih memotivasi seorang wirausahawan untuk berwirausaha. Topik tentang kewirausahaan sedang hangat dibahas dikalangan mahasiswa, karena tidak sedikit mahasiswa yang berwirausaha di tengah kesibukan masa kuliahnya. Tujuan penelitian ini yaitu untuk memberikan bukti empiris terkait pengaruh Pemahaman E-Commerce, Pemahaman Sistem Informasi Akuntansi dan Ekspektasi Pendapatan terhadap Mahasiswa yang Berwirausaha. Populasi dalam penelitian ini berjumlah 35 mahasiswa, dengan pengambilan sampel menggunakan teknik sampling jenuh, yaitu seluruh populasi dijadikan sampel penelitian. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Pemahaman E-Commerce, Pemahaman Sistem Informasi Akuntansi dan Ekspektasi Pendapatan berpengaruh positif terhadap Mahasiswa yang Berwirausaha

The Effect of Information Technology Use, Organizational Citizenship Behavior, and Task Complexity on Performanceemployees : (Empirical Study on 4 Star Hotels in Badung Regency) Ni Putu Cahyani Wipagandhi; Ni Luh Sari Widhiyani
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2609

Employee performance is the achievement or target of a person that is carried out to realize the vision, mission, and goals in a company. The importance of collaboration between employee performance and the use of information technology to achieve the targets and goals of the company. This study was conducted to obtain empirical evidence regarding the effect of the use of information technology, organizational citizenship behavior, and task complexity on employee performance. The population in this study were employees of the accounting department at a 4-star hotel in Badung Regency. The sample in this study was taken using a purposive sampling technique to obtain 50 respondents. The data analysis technique used descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), and multiple linear regression analysis. The results of the analysis provide evidence that the use of information technology and organizational citizenship behavior have a positive effect on employee performance, while task complexity has a negative effect on employee performance. This study supports the theories used previously, namely Attribution Theory and Technology Acceptance Model (TAM).

The Influence of the Fraud Hexagon Theory Factors on the Financial Statement Fraud of Companies in the Transportation and Logistics Sector Putu Sarita Nareswari; Ni Luh Sari Widhiyani
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2923

This study aims to examine the influence of fraud hexagon theory factors on financial statement fraud in transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The fraud hexagon theory elements in this study are proxied by financial targets, ineffective supervision, auditor changes, board of directors changes, frequency of CEO photo appearances, and State-Owned Enterprises. The sample in this study was 19 companies that had been selected using purposive sampling techniques. The number of observations in this study was 95 observations. The data analysis carried out in the study was panel data regression analysis using EViews 12 software as a data analysis tool. The results of the analysis showed that financial targets had a positive effect on financial statement fraud. However, ineffective supervision, auditor changes, board of directors changes, frequency of CEO photo appearances, and state-owned enterprise variables were shown to have no effect on financial statement fraud. This study provides theoretical implications in the form of additional information about the influence of financial targets on financial statement fraud and this study also provides practical implications for company leaders to pay more attention and consider the company's financial targets as one of the indicators that can be used to detect financial statement fraud.

Co-Authors A A Gede Wiryakriyana A. A Ngurah Bagus Wiradarma A.A Ngr. Yoga Krisna Aditya A.A. Sg. Istri Indira Ragapatni A.A.Ngurah Kameswara Suryawarman Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Putu Mahendra Ayu Puspita Sari Destha Della Pragaswari Endang Retno Rahayuningsih Fabian Gea Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gusti Ayu Putu Agung Mahadewi I Dewa Gede Ngurah Raditya I Dewa Made Wahyu Winata I Gede Aditya Mahendra I Gede Girinatha Surya I Gusti Agung Listika Dewi I Gusti Agung Made Wira Pratiyaksa I Gusti Agung Pradnya Utami I Gusti Ayu Agung Adinda Prameswari Anom I Gusti Ayu Agung Dhyani Dewi I Gusti Diah Agung Prabawati Suteja I Ketut Jati I Putu Kurnia Adhi Parwa I Putu Yoga Darmawan I Wayan Suarjana I.D.G.D. Suputra Ida Ayu Komang Widiastiti Ida Ayu Setya Saraswati Ida Bagus Pramana Putra Ida Bagus Putu Julio Swastika K. Budiartha K. Dwiyani Pratistha Kadek Novi Ariani Kadek Satria Wiratmaja Kamajaya Adi Suartika Komang Dewi Agustini L. G. Sridarmaningrum Luh Gede Ira Pratiwi Swara Luh Putu Devita Rahayu Luh Putu Ratih Nirayanti Made Evelyn Nadhea Kezia Made Yenni Latrini Nanda Noor Gustiriani Dachlan Ni Kadek Linda Ariantini Ni Komang Ari Sumartini Ni Komang Devi Triyanti Ni Luh Komang Sri Noviani Ni Luh Putu Ratna Wahyu Lestari Ni Luh Supadmi Ni Made Dewi Anggun Jayanti Ni Made Dwi Ari Murti Ni Putu Cahyani Wipagandhi Ni Putu Evi Kusumayanti Ni Putu Febriyani Ni Putu Riska Antari Ni Putu Via Rista Ni Putu Widiantari Pande Made Putra Wedantha Putu Ayu Prabayanthi Putu Dendy Pratama Yoga Putu Indy Surya Kinanti Putu Nita Winidiantari Putu Putri Prabhawanti Putu Sarita Nareswari Veny Thama Pratiwi

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