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All Journal Jurnal SPEKTRUM 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 Transekonomika : Akuntansi, Bisnis dan Keuangan BISMA (Bisnis dan Manajemen) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat 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 E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Ekonomi Pembangunan

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 Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice 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.

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.

Relevansi Nilai Dividend Yield dan Price Earnings Ratio dengan Moderasi Investment Opportunity Set (IOS) dalam Penilaian Harga Saham I Ketut Jati
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.136

This study develops and tests a market valuation model whose main prediction is that equity value is a function of book value, earnings, and dividend. This function is extended by using relative level of investment opportunity set (IOS) as a moderation variable. The using of IOS level is aimed to search value relevance of dividend yield and price earnings ratio (PER) commonly used in market price valuation. As model used in this study, dividend and retained earning has reflected the use of dividend yield and PER by market participants.Samples used in this study are selected using purposive sampling from public companies of Jakarta Stock Exchange (BEJ) from 1993 to 1996. Based on model used, the results show that book value, retained earnings, and dividend have relation to stock price or they have value relevance. By adding relative level of IOS as a moderation variable in this functional relation, value relevance of dividend yield is more related to a high IOS companies. Companies in a high IOS show that dividend yield and PER have value relevance. Companies in a high IOS are more related to dividend yield than PER. These results are different from Riahi-Belkaoui and Picur (2001) research that shows companies in a low IOS tend to “dividend yield valued,” and companies in a high IOS tend to “PE valued.”

STUDI KELAYAKAN EKONOMI PEMBANGKIT LISTRIK TENAGA MIKRO HIDRO (PLTMH) DI SUNGAI YEH DIKIS BANJAR LEBAH KABUPATEN TABANAN Kadek Dwi Damarian; Ida Ayu Dwi Giriantari; I Ketut Jati
Jurnal SPEKTRUM Vol 10 No 2 (2023): Jurnal SPEKTRUM
Publisher : Program Studi Teknik Elektro UNUD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/SPEKTRUM.2023.v10.i02.p4

Micro-hydro Power Plant (MHPP) is a small-scale power plant that uses hydroelectric power as its driving force, such as irrigation canals, rivers or natural waterfalls using the height of the waterfall (head) and the amount of water discharge. Yeh Dikis River, Banjar Lebah, Tabanan Regency is a supporting location for the construction of a Micro Hydro Power Plant (MHPP) which is useful in planning tourism development around the river. The results of measurements and calculations of the current are 0.381 m3/s with a head of 8.2 m. Through the analysis and calculation results, a crossflow turbine with a capacity of 18.15 kW is obtained. The generator used is an alternator with a rotational speed of 1500 rpm. The energy potential that can be generated with a turbine efficiency of 0.75 and a generator efficiency of 0.9 is 15,516 kW. The investment cost to build a PLTMH located on the Yeh Dikis River, Banjar Lebah Tabanan Bali is IDR 372,593,629. The NPV discount rate used is 10% and 12%, the value becomes IDR 305,254,944.69 and IDR 241,046,517.53. IRR is 37.8% and 46.0%, BCR is 0.82 and 0.65; BEP per unit is obtained by selling 1,284,609 kWh of energy. The construction of a MHPP on the Yeh Dikis River, Banjar Lebah, Tabanan, Bali is said to be feasible and capable of obtaining a return on capital in at least 5 years.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Badung I Wayan Angga Santika; I Ketut Jati
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.v4i6.3117

Riset ini bermaksud buat mencoba akibat pengetahuan perpajakan, sanksi perpajakan, kualitas pelayanan, tanggung jawab moral, serta situasi ekonomi kepada kepatuhan wajib pajak kendaraan bermotor pada Kantor SAMSAT Badung. Populasi dalam riset ini merupakan wajib pajak kendaraan bermotor yang tertera pada Kantor SAMSAT Kabupaten Badung tahun 2019- 2021. Sampel didapat dengan memakai metode slovin ialah 100 orang wajib pajak, serta memakai prosedur accidental sampling. Metode analisa informasi yang dipakai merupakan analisa regresi linear berganda. Hasil riset ini membuktikan kalau pengetahuan perpajakan, kualitas pelayanan, tanggung jawab moral, serta situasi ekonomi mempengaruhi positif kepada kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada Kantor SAMSAT Badung, sebaliknya variabel sanksi perpajakan tidak mempengaruhi kepada kepatuhan wajib pajak dalam melunasi pajak kendaraan bermotor pada Kantor SAMSAT Badung. Riset ini bisa membagikan bonus data amatan empiris hal akibat pengetahuan perpajakan, sanksi perpajakan, kualitas pelayanan, tanggung jawab moral, serta situasi ekonomi kepada kepatuhan wajib pajak kendaraan bermotor pada kantor SAMSAT Badung dan bisa berkontribusi membagikan keterkaitan untuk Kantor SAMSAT Badung serta membagikan uraian yang lebih besar pada periset ataupun pembaca.

TAX SOCIALIZATION MODERATES THE INFLUENCE OF KNOWLEDGE, QUALITY OF SERVICES AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE Desak Putu Devi Damayanti; I Ketut Jati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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

Taxpayer compliance is a form of taxpayer behavior that complies with its obligations to report taxes in accordance with applicable rules and regulations. Based on data from the Pratama Gianyar Tax Service Office (KPP), taxpayer compliance in 2019-2023 was at the highest, only reaching 80 percent in 2020. This supports the statement from the Ministry of Finance staff which stated that the realization of taxpayer compliance in Indonesia was less than 85 percent. percent. The lack of public awareness in reporting taxes is thought to be due to a lack of knowledge regarding mechanisms, tax reporting procedures and tax benefits. There are several factors that can influence taxpayer compliance, including tax knowledge, service quality and tax sanctions. This research aims to obtain empirical evidence regarding the influence of tax knowledge, tax service quality and tax sanctions on taxpayer compliance with tax socialization as a moderating variable at KPP Pratama Gianyar. This research uses an associative quantitative approach with data collection methods through distributing questionnaires. The population in this research is all WPOP at KPP Pratama Gianyar totaling 328,707 taxpayers. The sample for this research consisted of 100 respondents who were calculated using the Slovin formula with the accidental sampling method. The analysis technique used is moderating regression analysis. The research results show that knowledge of taxation and tax sanctions have a positive effect on taxpayer compliance, but service quality has no effect on taxpayer compliance. The results of the moderation regression analysis show that tax socialization does not strengthen the influence of tax knowledge and tax sanctions and tax socialization increases the influence of tax service quality on taxpayer compliance.

Co-Authors A A Ngr Mayun Narindra Adek Devi Kusumayanti Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra ANDRIATI, Ni Putu Iin Danar Kiswara Desak Made Indy Vanessa Dana Desak Putu Devi Damayanti Eka Ardhani Sisdyani 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 Ari Wahyu Anantha 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 I.A. Pt. Wahyu Sri Saraswati 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 Kustri Widyana, I Gusti Agung Bagus Dhimas Lilia Pinto Cardoso Dos Santos Made Puji Airlangga N.L.S. Widhiyani NANIEK NOVIARI 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 PRABANINGRUM, Putu Ary Sandria 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 Sudirga, I Gusti Ayu Desni Saraswati TARJO TARJO Tiara Hanifah Budika Putri Tjok Gde Agung Anggadhika W.P.P Tri Krisna Yoga Mustika Zaenal Arifin

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