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All Journal AKUNTABILITAS JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi WIDYABHAKTI Jurnal Ilmiah Populer Prima Abdika: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal of Community Service (IJCS) E-Jurnal Akuntansi
Dewi, Luh Gede Krisna
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
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Money and Unethical Behavior of Accounting Students Dewi, Luh Gede Krisna; Dewi, Ayu Aryista
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.132 KB) | DOI: 10.26675/jabe.v2i2.11225

Abstract

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.
International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student Dewi, Ayu Aryista; Dewi, Luh Gede Krisna
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p157-176

Abstract

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS
Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia Ayu Aryista Dewi; Luh Gede Krisna Dewi
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.991 KB) | DOI: 10.15408/akt.v10i2.6134

Abstract

The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value.
International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student Ayu Aryista Dewi; Luh Gede Krisna Dewi
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): 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.v10n2.p157-176

Abstract

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS
Pemberdayaan Masyarakat dan Pengembangan Potensi Wilayah di Desa Manukaya Gianyar Bali Luh Gede Krisna Dewi; I Made Dwi Budiana Penindra
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 2 No. 2 (2020): Maret
Publisher : STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.473 KB)

Abstract

Desa Manukaya adalah sebuah desa yang terletak di Kabupaten Gianyar. Wilayah Desa Manukaya adalah 1496 km2, ada 13 banjar di Desa Manukaya. Wilayah desa terdiri dari 141 km2 sawah dan kebun 891,79 km2 dan memiliki potensi di bidang budaya, pertanian, perkebunan, peternakan dan industri kerajinan, yang belum dieksplorasi secara optimal, sehingga sinergi antara masyarakat dan kampus dibutuhkan sebagai bentuk penerapan Tri Dharma Perguruan Tinggi. Mitra kegiatan adalah KWT Mertha Jati yang diberikan pelatihan dalam pengolahan makanan yang terbuat dari jeruk (permen jeruk), para wanita yang bekerja di industri rumah keripik rempeyek melalui pelatihan manajerial (packing and labeling). Mitra lainnya adalah KSU Banjar Malet di sektor usaha simpan pinjam. Program kerja terdiri dari produksi VCO, pemanfaatan limbah VCO sebagai pakan ternak, program Pemeriksaan Mata Gratis, pencegahan stunting, senam lansia, pengajaran Polisi Sekolah Kecil, penyuluhan tentang TOGA, pengembangan kelompok tari dan tabuh, program pengajaran bahasa Inggris dan mengembangkan paket wisata untuk Pura Pegulingan. Kegiatan pendampingan dilakukan melalui program KKN PPM dengan metode pelatihan, penyuluhan, sosialisasi dan pemanfaatan teknologi tepat guna. Hasil atau luaran yang dicapai dari kegiatan ini adalah peningkatan produktivitas mitra, peningkatan mutu kesehatan dan pendidikan, serta pengembangan seni budaya yang menunjang pariwisata.
Pengaruh Pendidikan Kewirausahaan, Persepsi Kewirausahaan, dan Self-Efficacy terhadap Minat Berwirausaha Mahasiswa Akuntansi Azahra Angelika Jassin; Luh Gede Krisna Dewi
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3645

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan kewirausahaan, persepsi, dan self-efficacy terhadap minat berwirausaha mahasiswa program studi S1 Akuntansi Universitas Udayana. Jumlah populasi yang digunakan sebanyak 255 mahasiswa, sedangkan sampelnya sebanyak 156 mahasiswa. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil analisis menunjukkan bahwa pendidikan kewirausahaan tidak berpengaruh terhadap minat berwirausaha mahasiswa akuntansi. Persepsi berpengaruh terhadap minat berwirausaha mahasiswa akuntansi. Self-efficacy berpengaruh terhadap minat berwirausaha mahasiswa akuntansi. Disarankan proses pembelajaran di perguruan tinggi perlu diperbaiki, baik dari peran dosen maupun kurikulumnya sehingga pembelajaran lebih menarik dan mahasiswa paham dengan apa yang disampaikan oleh dosen. Bagi mahasiswa Akuntansi baik dari Universitas Udayana maupun perguruan tinggi lainnya sebaiknya dapat mempersiapkan diri baik untuk memasuki dunia kerja maupun terjun untuk berwirausaha.
Pemberdayaan Koperasi Serba Usaha di Kecamatan Tampaksiring Melalui Penguatan Financial Literacy Dewi, Luh Gede Krisna; Ariyanto, Dodik; Penindra, I Made Dwi Budiana; Aksari, Ni Made Asti
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Volume 5 Nomor 1 Tahun 2025 (Maret)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i1.4915

Abstract

The Banjar Malet Multi-Business Cooperative in Manukaya Village is one of the cooperatives that has the potential to increase community empowerment around the Tampaksiring Gianyar District. This cooperative has great potential with 276 members, but still requires improvements in governance and human resource capabilities, especially regarding financial literacy, credit analysis, and the use of information technology in cooperative operations. The aim of this Community Service is to accelerate the spread of science and technology to the community, especially increasing financial literacy, cooperative management, and the use of information technology in cooperative management. The method of service activities is carried out through socialization, training, application of technology and mentoring, as well as evaluation for program sustainability. The results of the activity show that there is an increase in cooperative managers' understanding of financial literacy, analysis of credit provision, and the application of technology in the form of increased knowledge of using Excel in preparing cooperative reports. At the evaluation stage, it was discovered that this Community Service activity was successful in improving the human resource capabilities of cooperative managers and improving the quality of cooperative governance for the better.
Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age Reza Widya Saputra; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p02

Abstract

This study empirically examines the impact of financial performance, corporate governance, firm size, and firm age on the quality of sustainability reporting. Using binary logistic regression analysis, the study processes data with SPSS version 26. The sample consists of 50 non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2022, selected through a purposive sampling method, resulting in 250 firm-year observations. The findings indicate that independent commissioners, audit committees, and firm age positively influence sustainability report quality. However, liquidity, profitability, leverage, operational activity, board of directors, and firm size do not exhibit a significant effect.
Leverage, Ownership Concentration and Organisational Characteristics: Determinants of Green Accounting Disclosure in Indonesia Ni Kadek Githa Prastya Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Green accounting disclosure represents a mechanism through which firms demonstrate accountability to stakeholders on matters pertaining to sustainability. This study investigates the influence of leverage, ownership concentration, and firm-specific characteristics on the extent of green accounting disclosure. The analysis is underpinned by agency theory and stakeholder theory. The empirical context of this research is the manufacturing sector listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. The study employs a purposive sampling approach, yielding a sample of 175 firms and 398 firm-year observations. Data analysis is conducted using the Random Effects Model (REM) framework, facilitated by STATA 17 statistical software. The findings indicate that firm characteristics are positively associated with green accounting disclosure. In contrast, the analysis reveals no statistically significant relationship between leverage or ownership concentration and green accounting disclosure. Kata Kunci: Pengungkapan Green Accounting; Leverage; Konsentrasi Kepemilikan; Karakteristik Perusahaan 
The Effect of Sustainability Performance, Environmental Cost, and Environmental Performance on Firm Value Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Firm value is a measure reflecting the market’s perception of a company’s overall worth, encompassing not only the value of physical assets but also future profit prospects, management performance, financial stability, various other factors influencing profitability and sustainability. This study aims to explore the influence of sustainability performance, environmental cost, and environmental performance on company value. The sample consists of 42 energy and mining companies listed on the BEI during 2019–2023, totaling 178 observations. The results show that sustainability performance has a negative effect on company value. Environmental cost has a positive and significant effect on company value. Environmental performance does not affect company value in the energy and mining sectors. These findings provide partial support for legitimacy theory and stakeholder theory in the context of environmental cost disclosure and company value. Stakeholders are advised to consider sustainability factors before making investment decisions in energy and mining companies.
Co-Authors Anak Agung Sagung Mas Swandari Dewi Anisa Virdawati Amara Azahra Angelika Jassin Dewa Ayu Nyoman Shintya Devi Dewi, Ayu Aryista DODIK ARIYANTO Gusti Ngurah Bayu Kuta Waringin Henny Rahyuda I Gede Nandya Oktora Panasea I Gede Suniantara I Made Dwi Budiana Penindra I Made Edi Wijaya Kusuma I Made Putra Wirya Brata I Putu Sudana I Putu Widhi Nugraha Putra Suherman Ida Ayu Ardhia Paramesti Ningrat Komang Suci Purnami Luh Putri Swandewi Made Mertha Made Satryawan Jelantik Made Yenni Latrini Muhammad Bagas Rinaldi Narindra, Nyoman Diestha Putra Ni Kadek Githa Prastya Putri Ni Luh Eka Prilly Kartika Putri Ni Luh Putu Wiagustini Ni Made Asti Aksari, Ni Made Asti Ni Nyoman Putri Widiari Ni Nyoman Reni Suasih Ni Nyoman Rsi Respati Ni Putu Diva Cahyani Ni Putu Larasati Widyanti Dewi Nyoman Padmi Damayanti Pradnyani, Ida Ayu Dipavali Prema Laksmi Wijaksana Putu Chandrika Adriana Ekasari Putu Ery Setiawan Putu Kodyawati Putu Nesy Swendriani Reza Widya Saputra Sri Ayu Wulandari Yasa, I Made Putra