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All Journal Buletin Udayana Mengabdi E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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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PENGARUH KEBIJAKAN DEVIDEN, KOMPENSASI, DAN LEVERAGE PADA MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri; I Wayan Pradnyantha Wirasedana
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen, kompensasi, laverage terhadap praktik manajemen laba. Penelitian ini penting dilakukan karena hasil penelitian akan memberikan kontribusi bagi invertor maupun calon investor bahwa ada beberapa faktor yang dapat berpengaruh pada tindakan manajemen laba yang bersifat oportunis.Teknik analisis data yang digunakan yaitu teknik analisis regresi linier berganda. Pemilihan sampel menggunakan metode nonprobability dengan teknik purposive sampling. Penelitian memberikan hasil bahwa kebijakan deviden, kompensasi, dan laverage secara empiris tidak mempengaruhi praktik manajemen laba. Kata kunci: kebijakan dividen, kompensasi, laverage, Manajemen Laba
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.
ANALISIS KINERJA PERUSAHAAN BERBASIS PENDEKATAN BALANCED SCORECARD (STUDI KASUS PADA PT. BPR DESA SANUR) I Gusti Ayu Ananda Eka Putri; I Wayan Pradnyantha Wirasedana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.02.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i02.p20

Abstract

Balanced scorecard is company's performance measurement tools created by Robert S. Kaplan and David P. Norton. Balanced scorecard assesses company performance through four perspectives, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. The research was conducted at PT. BPR Desa Sanur, located in Denpasar. The purpose of this study was to determine and analyze the performance of PT. BPR Desa Sanur is based on a balanced scorecard so that it can be seen that the measurement of performance is balanced with a financial perspective and a non-financial perspective. The sample of this study amounted to 38 employees with probability sampling method census technique. The method of data collection is using non-participant observation and questionnaires. The data analysis technique uses four perspectives from balanced scorecard. The results of the analysis that have been carried out show that the performance of PT. BPR Desa Sanur using the four perspectives of the balanced scorecard is classified as quite good with the average score obtained is 0.25. Based on these results, it is expected that PT. BPR Desa Sanur to be able to plan the right strategy in the future and improve performance to maintain customer trust.
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.
PENGARUH MOTIVASI DIRI, LINGKUNGAN KELUARGA, EKSPETASI PENDAPATAN DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI Teresia Novianti Wardan; I Wayan Pradnyantha Wirasedana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.04.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.i04.p17

Abstract

Ketidakseimbangan jumlah lapangan pekerjaan dengan pencari kerja menyebabkan tingginya angka pengangguran. Untuk mengatasi pengangguran dapat dilakukan salah satunya melalui wirausaha. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi diri, lingkungan kerluarga, ekspektasi pendapatan, dan pendidikan kewirausahaan terhadap minat berwirausaha mahasiswa Program Studi S1 Akuntansi. Penelitian ini menggunakan metode kunatitatif dengan sampel sebanyak 70 mahasiswa Program Studi S1 Akuntansi FEB UNud. Sampel diambil dengan teknik purposive sampling. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan motivasi diri, lingkungan keluarga, ekspektasi pendapatan, dan pendidikan kewirausahaan berpengaruh positif dan signifikan terhadap minat mahasiswa berwirausaha. Secara parsial motivasi diri dan pendidikan kewirausahaan berpengaruh psoitif dan signifikan terhadap minat mahasiswa untuk berwirausaha, sementara lingkungan keluarga dan ekspektasi pendapatan berpengaruh positif namun tdak signifikan terhadap minat mahasiswa untuk berwirausaha. Diharapkan lingkungan mahasiswa baik dari keluarga maupun lingkungan kampus dapat mendukung minat mahasiswa untuk menjadi wirausaha sehingga minat mahasiswa Program Studi S1 Akuntansi untuk berwirausaha akan meningkat.
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
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