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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal SPEKTRUM E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika BISMA (Bisma dan Manajemen) Journal of Auditing, Finance, and Forensic Accounting Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Journal of a Sustainable Global South Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi BISMA (Bisnis dan Manajemen) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI

I Ketut Jati

Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia

Author-ID : 2943144

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Relevansi Nilai Dividend Yield Dan Price Earning Ratio (PER) Dalam Penilaian Harga Saham Bagi Perusahaan Yang Mengalami Pertumbuhan (Studi pada Perusahaan Manufaktur di BEJ Tahun 2001-2005) I Ketut Jati, ; Ni Luh Supadmi,
Bisnis dan Manajemen Vol 1, No 1 (2008)
Publisher : Bisnis dan Manajemen

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

The aim of this research are developed and tested model of market appraiser with first prediction is a equities value.It was  a  function of  book value, rented earning  and deviden . This function  broaded  using proction IOS of company growth level  to know  value relevation of devidend yield value and price earning ratio (PER) in orther to appariser stock price.Further more , model which used in this research  are devidend and rented earning  already reflection of using devidend yield and price earning ratio by stock market agentIn addition, the main problem of this research was, How is a relevantion between company growth value, devidend yield, and PER in orther to appraiser stock price?. How is company growth has influnce  toward relevantion  of dividend yield value  and PER in orther to appraiser stock price . The aim of this research is to know are there any influence of relevantion between company growth value , dividend yield and PER in orther to appraiser stock price and to know are there any influence  of company growth  toward relevantion value  dividence yield  and PER in orther to appraiser stock price . This research using proposive sampling technique and respondance are manufacture company  listed in Jakarta stock exchange during 2001 2005. Data analysis using multiple regretion technique with price and model return . To get  just one value so this research  using factor analysis because IOS  as a proction company growth .Base on price models, result analysis show company growth , devidend yield and PER,  all together  and partial have relation  or relevantion with stock price.Relevantion of devidend yield value  and PER in apparaiser stock price has not influence  of company growth level . In other hand,  model return show that company growth, devidend yield and PER  has not value relevantion in  appraiser stock price . It has related with stale component and accounting recognition lag which as application in return modelIn conclusion, using alpha 5%, company growth, devidend yield  and PER  has relevantion value in  appraiser stock price . But,company growth   has not  a basic of relevantion devidend yield value  and PER  in orther to appraiser stock price for stock market agent . PER for appraiser stock price with stock agent  in stock exchange market in Jakarta during 2001 2005. Disclosure of company growth with any eforts from emitance be desirable that being relevant information for any capital stock market i Indonesia.

EFEKTIVITAS FUNGSI BADAN PENGAWAS SEBAGAI INTERNAL AUDITOR DALAM PENGAWASAN TERHADAP PEMBERIAN KREDIT PADA LPD DI KECAMATAN RENDANG, SELAT, SIDEMEN, DAN MANGGIS KABUPATEN KARANGASEM, PROVINSI BALI Wedayani, Ni Wayan; Jati, I Ketut
Jurnal Ilmiah Akuntansi dan Humanika Vol 1, No 2: EDISI JUNI 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i2.324

Setiap LPD harus mempunyai pengendalian intern yang memadai dan mampumenjamin bahwa dalam pelaksanaan operasional dapat dicegah terjadinya penyalahgunaanwewenang oleh berbagai pihak yang akan dapat merugikan perusahaan dan terjadinyapraktek-praktek yang tidak sehat. Karena itu bertempat di Kecamatan Rendang, Selat,Sidemen, dan Manggis Kabupaten Karangasem, Bali dengan 81 LPD dan yang aktifsebanyak 51 LPD, diadakan penelitian untuk mengetahui tingkat efektivitas fungsi badanpengawas sebagai internal auditor dalam pengawasan terhadap pemberian kredit. Penelitiandilakukan dengan menggunakan data primer berupa penyebaran kuisioner kepada ketuaLPD, kasir, dan tata usaha yang terkait langsung dengan pemberian kredit. Dari 51 LPDaktif yang ada di Kecamatan Rendang, Selat, Sidemen, dan Manggis, sebanyak 44 LPD atau86,27% tingkat efektivitas fungsi badan pengawas sebagai internal auditor dalampengawasan terhadap pemberian kredit telah dilaksanakan secara efektif dan sisanyasebanyak 7 LPD atau 13,73% tingkat efektivitas fungsi badan pengawas sebagai internalauditor dalam pengawasan terhadap pemberian kredit dilaksanakan secara kurang efektif.Untuk itu disarankan agar badan pengawas lebih mengintensifkan lagi perannya, terutamabagi yang tingkat efektifitas pelaksanaan tugasnya kurang efektif.Kata kunci: efektifitas, pengendalian intern, badan pengawas, pemberian kredit

INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS Ni Putu Ayu Arismajayanti; I Ketut Jati
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3767

Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.

PENGARUH PERBEDAAN STANDAR AKUNTANSI DALAM ANALISIS LAPORAN KEUANGAN INTERNASIONAL I KETUT JATI; TARJO TARJO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p03

ANALISIS EFISIENSI SEBELUM DAN SESUDAH BERLAKUNYA PERUBAHAN TARIF PPH BADAN TAHUN 2009 DAN 2010 Kadek Dwi Desiari; I Ketut Jati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
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 (332.758 KB)

ABSTRAK Serangkaian perubahan peraturan perpajakan telah mengakibatkan tarif PPh badan yang semula terdiri atas tiga lapisan (10%, 15%, dan 30%) menjadi tarif tunggal 28% pada tahun 2009 dan 25% tahun 2010. Penelitian ini bertujuan untuk menganalisis apakah terdapat perbedaan tingkat efisiensi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah berlakunya perubahan tarif PPh badan antara 2008 dan 2009 serta antara 2009 dan 2010. Objek penelitian adalah tingkat efisiensi yang diproksikan dengan rasio profitabilitas yaitu rentabilitas ekonomi, return on equity, return on investment, dan profit margin. Teknik analisis data yang digunakan adalah uji dua sampel berpasangan Wilcoxon Signed Rank’s Test. Berdasarkan hasil analisis, rentabilitas ekonomi dan profit margin tidak mengalami perbedaan yang signifikan antara 2008 dan 2009, sedangkan rasio return on equity dan return on investment berbeda secara signifikan antara tahun 2008 dan 2009. Rentabilitas ekonomi, return on equity, return on investment, dan profit margin tidak mengalami perbedaan yang signifikan antara 2009 dan 2010. Kata-kata kunci: efisiensi, profitabilitas, tarif PPh badan

PENGARUH AUDIT SEKTOR PUBLIK TERHADAP PENGEMBANGAN AKUNTANSI PEMERINTAHAN DI INDONESIA PUJIONO PUJIONO; I KETUT JATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
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 (29.812 KB)

This article discusses about the increasing public sectors audit, particularly pertain tothe government sector in Indonesia. The increasing auditing role in public sectors must bebalanced with developed governmental accounting. Thus, retrieving public sector auditingstandards can ensure adequate governmental financial administration. SA-APFP 1996 createdby BPKP need to be revised in part that supposed to be of importance. Financial accountingsystem which be based to the UYHD system must be changed and adapted to publicrequirements. The last part of the article consists of conclusion and suggestion for retrieval inincreasing quality of audit public sector and governmental accounting application in Indonesia.

PENGARUH KEPEMILIKAN NPWP, PEMERIKSAAN, PENAGIHAN, KESADARAN WP TERHADAP PENERIMAAN PAJAK BADAN DI KPP PRATAMA GIANYAR Tjok Gde Agung Anggadhika W.P.P; I Ketut Jati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.05.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Purpose of this research is to find the effect of NPWP ownership, audit, collection and corporate taxpayer’s awareness to tax revenue in Gianyar KPP Pratama. Technique analysis used in this is multiple linear regressions. Before analysis process, Normality and Heterocedasticity Test were carried out using the SPSS program. The results of statistical analysis, showing the effect of NPWP ownership, audit, collection, and corporate taxpayers awareness with a significance level of t each of 0.039; 0,004; 0.046; 0,000. This means that the taxpayer's awareness bring positive and significant effect on tax revenue. For DJP which assigned to carry out taxation tasks, especially KPP Gianyar Pratama which has carried out its duties well so that in the future it will increase ownership of NPWP by conducting counseling taxpayers who have not registered and counseling to increase corporate taxpayer awareness. So that it can increase tax revenue, especially in KPP Pratama Gianyar

EFEKTIVITAS FUNGSI BADAN PENGAWAS SEBAGAI INTERNAL AUDITOR DALAM PENGAWASAN TERHADAP PEMBERIAN KREDIT PADA LPD DI KECAMATAN RENDANG, SELAT, SIDEMEN, DAN MANGGIS KABUPATEN KARANGASEM, PROVINSI BALI Ni Wayan Wedayani; I Ketut Jati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 2: EDISI JUNI 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i2.324

Culture-Based Risk Management (Experimental Study on Saving and Loan Cooperative in Badung Regency) I Wayan Suartana; I Ketut Jati
Journal of A Sustainable Global South Vol 1 No 1 (2017): February 2017
Publisher : Institute for Research and Community Services Udayana University

This research aims to provide an overview of the application of risk management based on local cultural values conducted by Saving and Loan Cooperative (SLC) in Badung Regency as the main component in the implementation of good corporate governance by optimising the local cultural values such as Tri Hita Karana and Catur Purusha Artha. By putting forward the local cultural values, the Saving and Loan Cooperative (SLC) is expected to grow and flourish with the internalisation of strong cultural values leading to good and appropriate corporate governance. This research is conducted by an experimental study using questionnaire as the media. The research sample is the Saving and Loan Cooperative's employees in Badung Regency. The results confirm our hypothesis with a total of 56 respondents. The total number of respondents are 56 (fifty-six) people. The test results show that Tri Hita Karana and Catur Purusha Artha individually strengthen the risk management of Saving and Loans Cooperative. Keywords: Risk Management, Saving and Loan Cooperative, Tri Hita Karana, Catur Purusha Artha

Relevansi Nilai Dividend Yield dan Price Earnings Ratio (PER) dalam Penilaian Harga Saham Bagi Perusahaan yang Mengalami Pertumbuhan (Studi pada Perusahaan Manufaktur di BEJ Tahun 2001-2005) I Ketut Jati; Ni Luh Supadmi
BISMA (Bisnis dan Manajemen) Vol. 1 No. 1 (2008)
Publisher : Universitas Negeri Surabaya

The aim of this research are developed and tested model of market appraiser with first prediction is a equities value.It was a function of book value, rented earning and deviden . This function broaded using proction IOS of company growth level to know value relevation of devidend yield value and price earning ratio (PER) in orther to appariser stock price.Further more , model which used in this research are devidend and rented earning already reflection of using devidend yield and price earning ratio by stock market agentIn addition, the main problem of this research was, How is a relevantion between company growth value, devidend yield, and PER in orther to appraiser stock price?. How is company growth has influnce toward relevantion of dividend yield value and PER in orther to appraiser stock price . The aim of this research is to know are there any influence of relevantion between company growth value , dividend yield and PER in orther to appraiser stock price and to know are there any influence of company growth toward relevantion value dividence yield and PER in orther to appraiser stock price .This research using proposive sampling technique and respondance are manufacture company listed in Jakarta stock exchange during 2001 2005. Data analysis using multiple regretion technique with price and model return . To get just one value so this research using factor analysis because IOS as a proction company growth .Base on price models, result analysis show company growth , devidend yield and PER , all together and partial have relation or relevantion with stock price.Relevantion of devidend yield value and PER in apparaiser stock price has not influence of company growth level . In other hand, model return show that company growth, devidend yield and PER has not value relevantion in appraiser stock price . It has related with stale component and accounting recognition lag which as application in return modelIn conclusion, using alpha 5%, company growth, devidend yield and PER has relevantion value in appraiser stock price . But,company growth has not a basic of relevantion devidend yield value and PER in orther to appraiser stock price for stock market agent . PER for appraiser stock price with stock agent in stock exchange market in Jakarta during 2001 2005. Disclosure of company growth with any eforts from emitance be desirable that being relevant information for any capital stock market i Indonesia.

Co-Authors A A Ngr Mayun Narindra Adek Devi Kusumayanti Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Danar Kiswara Desak Made Indy Vanessa Dana Desak Putu Devi Damayanti EKA ARDHANI SISDYANI Galih Sukma Adiputri Gede Juliarsa Gusti Agung Ayu Sri Dartini Hardi, Helen Triandini I Dewa Agung Ayu Mega Maharani Martha I Gde Oka Jayatenaya I Gede Adhi Adnyana I Gede Alit Putra I Gede Made Bagus Wira Manuaba I Gede Prayuda Budhiartama I Gede Riko Tama I Gede Sudha Cahyana I Gusti Agung Istri Windaryani I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Putu Kusumawati I Gusti Bagus Putra Pranata I Kadek Adi Dwiadnyana I Kadek Agus Wira Pradipta I Kadek Cesin Dwi Murthi Prayoga I Made Adi Darma Putra I Made Mara Yasa I Made Wahyu Cahyadi I Made Yoga Widian I Putu Ari Gunawan I Putu Putra Wiguna I Putu Risky Perdana Yasa I Wayan Angga Santika I Wayan Suartana Ida Ayu Dwi Giriantari Ida Ayu Intan Dwiyanti Ida Ayu Ivon Trisnayanti Ida Ayu Made Aletheari Ida Ayu Mirah Dwi Sasmitha Ida Bagus Meindra Jaya Kadek Dwi Damarian Kadek Dwi Desiari Komang Aryagus Wiguna Komang Hellen Kirana Putri Komang Sudaarsa Lilia Pinto Cardoso Dos Santos Made Puji Airlangga N.L.S. Widhiyani Ni Gusti Putu Wirawati Ni Kadek Metri Tresnalyani Ni Ketut Rai Riskatari Ni Komang Ayu Puspita Dewi Ni Luh Dewi Tresna Mercika Ni Luh Putu Rika Yuniasih Ni Luh Putu Sukma Pradnyani Ni Luh Supadmi Ni Luh Tania Noviantini Ni Made Dwi Payanti Ni Made Vinayanthi Ni Nyoman Kristiana Dewi Ni Putu Anggun Kencana Dewi Ni Putu Ayu Arismajayanti Ni Putu Yunita Sari Ni Wayan Muliartini Ni Wayan Wedayani Nius Gwijangge Nyoman Nadia Naissa Deinara Nyoman Trismana Putra Putu Arisna Dewi Putu Diah Aryastuti Sanjiwani Putu Eka Mas Pratiwi Putu Ery Setiawan Putu Rian Mahendra Putu Tia Dewi Prayatni Putu Vio Narakusuma Ardayani TARJO TARJO Tjok Gde Agung Anggadhika W.P.P Tri Krisna Yoga Mustika Zaenal Arifin

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