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All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Journal of Multidisciplinary Academic Jurnal Akuntansi dan Keuangan E-JURNAL AKUNTANSI
I Wayan Pradnyantha Wirasedana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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PENYUSUNAN KEBIJAKAN PENGELOLAAN DAN AKUNTANSI PADA KOPERASI KKS K.A. Krisnadewi; N.M.A Erawati; E.A. Sisdyani; I.W.P. Wirasedana
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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Abstract

Untuk mendukung pertanggungjawaban pengelola koperasi pada anggota koperasi, perlu disusun suatu laporan keuangan. Laporan ini disusun berdasarkan kebijakan akuntansi yang ada. Kebijakan akuntansi dibuat berdasarkan kebijakan pengelolaan yang berlaku di koperasi. Kegiatan ini dilakukan untuk membantu pihak koperasi dalam mengelola koperasi sesuai dengan aturan yang berlaku. Metode yang digunakan adalah pendampingan secara langsung untuk melihat proses transaksi koperasi. Hasil kegiatan ini berupa pedoman kebijakan pengelolaan koperasi mencakup pengelolaan kas/bank, persediaan, penjualan dan piutang toko, pinjaman yang diberikan, simpanan dan tabungan, serta alokasi sisa hasil usaha. Kebijakan akuntansi yang disusun disesuaikan dengan kebijakan pengelolaan ini. Kebijakan pengelolaan akan diputuskan dalam rapat anggota koperasi yang dilaksanakan tahun 2017.
Developing Entrepreneurial Orientation Through Catur Purusa Arta (CPA) Culture on Village Credit Institution (VCI) I Gede Riana; I Wayan Pradnyantha Wirasedana
Journal of Multidisciplinary Academic Vol 2, No 1 (2018): Science, Engineering and Social Science Series
Publisher : Penerbit Kemala Indonesia

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Abstract

One of micro finance institution that has proliferated in Bali is Village Credit Institutions (VCI). VCI is a kind of micro finance institution which the owner by the traditional village and the only one micro finance institution that is managed by customary in Indonesia. This study aimed to analysis the effect of entrepreneurial orientation on VCI performance with Catur Purusa Arta (CPA) culture as a moderating variable. The research was conducted at Gianyar, Bali with 86 VCI as a sample. Methods of the data collection used interview techniques and questionnaires. Before analysis, the data qualify was test validity and reliability using SPSS. Furthermore, the data have collected was analysis using descriptive analysis and Moderation Regression Analysis (MRA). The results showed that entrepreneurial orientation is significantly affect on VCI performance. CPA is not significant effect on VCI performance. Moreover, the findings explained that CPA not significant strengthen in the effect of entrepreneurial orientation on VCI performance.
Optimum Board Size for Indonesian Public Companies Komang Ayu Krisnadewi; Wayan Pradnyantha Wirasedana
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.664 KB) | DOI: 10.9744/jak.20.2.79-88

Abstract

This research aims to investigate variables affecting board size in public companies listed on the Indonesian Stock Exchange (IDX) and optimum board size which maximizes firm’s value measured by Price to Earnings Ratio (PER), Price to Book Value (PBV), and Tobin’s Q. Using 4,379 observations from 2007 to 2015 of IDX data, this research finds that liquidity, solvability, activity, and profitability affect board size significantly in quadratic form. In addition, it is suggested that the optimum board size for small companies is four directors while the size for big companies is six to seven directors.
Corporate Social Responsibility in Indonesia: A Bibliography Analysis Wuryan Andayani; Iqbal Lhutfi; Melinda Ibrahim; Kartika Putri Kumalasari; I Wayan Pradnyantha Wirasedana; M. Iswahyudi; Retno Wulandari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59252

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Gede Adi Sukayana; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 15 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

Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings information is often used as opportunistic actions resulting asymmetry of information. The purpose of this study was to examine the effect of managerial ownership on earnings management and the ability to moderate the effect of auditor reputation of managerial ownership on earnings management. Sampling of this research is purposive sampling technique. The research sample is manufacturing companies listed in Indonesia Stock Exchange from 2010-2014, as many as 14 companies. The data analysis technique used is the technique of regression analysis of the moderation or moderated regression analysis. Based on the research that has been done, the first hypothesis testing results prove that managerial ownership negatively affect earnings management. Results of testing the hypothesis of two results where the auditor's reputation as a moderating variable can not moderate the managerial ownership on earnings management.
Pemahaman Perpajakan, Kepercayaan Kepada Pemerintah, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Kendaraan Bermotor I Wayan Darmawan; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p07

Abstract

This study aims to obtain empirical evidence related to the effect of understanding taxation, trust in the government, and service quality on motor vehicle taxpayer compliance. This research was conducted at the Joint Office of SAMSAT Klungkung with the number of samples used determined by the slovin formula so that 100 taxpayers were obtained. The method of determining the sample uses a non-probability sampling technique with accidental sampling. Data was collected by giving questionnaires to selected respondents and analyzed using multiple linear regression analysis techniques. Based on the results of the analysis, it can be concluded that trust in the government has a significant positive effect on motor vehicle taxpayer compliance. While the understanding of taxation and service quality does not affect the compliance of motorized vehicle taxpayers. Keywords: Understanding Taxation; Trust in Government; Quality of Service; Taxpayer Compliance.
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Putu Teddy Arthawan; Wayan Pradnyantha Wirasedana
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.p01

Abstract

This study aims to investigate empirically evidence of the effect of managerial ownership, debt policy and firm size on earnings management. Managerial ownership, debt policy and firm size as independent variables tested in this study while earnings management as a dependent variable. The sample in this study are 15 non-financial services companies listed in Indonesia Stock Exchange 2012-2015. To measure earnings management by using discretionary accruals calculated from modified jones model, while managerial ownership is measured by the proportion of stock ownership, debt policy is measured by debt to equity ratio (DER) and firm size is measured by total assets. The results of this study indicate that managerial ownership, debt policy and firm size have a negative and significant impact on earnings management. Based on the results of determination coefficient test (R2), the effect of managerial ownership, debt policy, and firm size influence 30.6 percent and the rest of 69.4 percent influenced by other variables not included in the study. Keywords: Profit Management, Managerial Ownership, Debt Policy, Company Size
KOMITMEN ORGANISASI DAN ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN I Wayan Adi Wiguna; I Wayan Pradnyantha Wirasedana
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

This study aimed to examine the effect of budget goal clarity on budgetary slack and to determining the commitment of organization and the information asymmetry in moderating influence budget goal clarity on budgetary slack in the regional government of Badung regency, research on 36 SKPD Badung. Sample selection is done by using purposive sampling method. Total respondents 108 people consisting of 36 Chief SKPD, 36 Head of Sub Division of General and Planning and 36 Head of sub-section of Finance. Data collected through questionnaires. The analysis technique used in this study is Moderated Regression Analysis. The study found that the budget goal clarity negative influence on budgetary slack, commitment organizational strengthening the influence of budget goal clarity on budgetary slack, and information asymmetry weaken the influence of budget goal clarity on budgetary slack.
PENGARUH PARTISIPASI PENGANGGARAN DAN KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Dewa Ayu Made Harlista Sukmantari; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 10 No 1 (2015)
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 describes the impact of budgetary participation and organizational commitment to managerial performance and job satisfaction as an intervening variable, a case study on the Regional Enterprise of Parking Denpasar city. This study aims to observe the impact of (1) budgetary participation to job satisfaction, (2) organizational commitment to job satisfaction, (3) budgetary participation to managerial performance, (4) organizational commitment to managerial performance, and (5) job satisfaction to performance managerial. Data obtained by survey method using questionnaire. Sample of 32 questionnaires were distributed to the chief executive and his staff were involved in the budgeting process. Once collected, the data is processed wear path analysis to measure the effect of direct and indirect budgetary participation, organizational commitment on managerial performance. Conclusion of the study showed a direct and indirect influence between budgetary participation to job satisfaction, organizational commitment to job satisfaction, budgetary participation to managerial performance, organizational commitment to managerial performance, and job satisfaction to managerial performance.
The Effect Of Credit Growth On Profitability With Credit Turnover Rate As Moderator Variable At Lpd In Kecamatan Kediri Period 2013-2016 A.A. Ngr. Manik Yuda Pramartha; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p05

Abstract

LPD health level is an important indicator, and will be able to cultivate public confidence, so people feel safe to save money in LPD either in the form of savings and deposits. This research is a kind of explanatory research that is research that analyze the relationship between one variable with other variable or how a variable influence other variable. Data analysis method used is descriptive method and quantitative method consist of classical assumption test, multiple linear regression test, hypothesis test consist of F-test and t-test, and test of coefficient of determination. Work on data analysis method using SPSS 16.0 for Windows. The data used are primary and secondary data. This research uses 14 LPD as research sample. The results showed that Credit Growth has positive and significant impact on Profitability, Credit rotation rate does not significantly affect Profitability and credit rotation rate does not moderate credit growth to profitability. Keywords: Rate credit turnover, credit growth, profitability.
Co-Authors A.A. Ngr. Manik Yuda Pramartha Anak Agung Sagung Istri Devi Parwitasari Citra Mega Permata Dewa Ayu Made Harlista Sukmantari Dhyana Sari Krisna Dwipa Darma Putra EKA ARDHANI SISDYANI Frensisca Citra Dewi Gede Adi Sukayana Gede Bandem Wicitra Hangga Prawira I Gede Riana I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Putri Damayanti I Gusti Agung Bagus Putra Prameswara I Gusti Agung Pramesti Dwi Putri I Gusti Ayu Agung Dewi Kurnia Uthami I Gusti Ayu Ananda Eka Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Komang Hendra Winanda I Made Marta Sanjaya I Wayan Adi Wiguna I Wayan Darmawan Ida Bagus Made Bayu Indrawan Iqbal Lhutfi JR. Dwi Mas Sukma Agung K.A. Krisnadewi Kadek Odika Meiva Budastra Kadek Yulika Anggreningsih Kartika Putri Kumalasari Komang Ayu Krisnadewi Komang Rurkiyasa Adi Putra Komang Trisna Yuliawan Luh Nopia Yudiastuti Luh Putu Utami Kartika Dewi M. Iswahyudi Made Kharisma Arie Abimanyu Made Suwi Novita Devi Melinda Ibrahim N.M.A Erawati Ni Gusti Putu Wirawati Ni Kadek Ari Kusna Yanthi Ni Kadek Medha Derti Ni Kadek Nyupina Dewi Ni Ketut Ayu Mike Ratnasari Ni Putu Linda Rosalina Indah Swari Nia Riska Dewi Putu Cintya Purnama Dewi Putu Ery Setiawan Putu Pratiwi Utami Putu Teddy Arthawan Retno Wulandari Teresia Novianti Wardan Widya Prawita Wuryan Andayani