Maria Meiatrix Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana

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BUDAYA TRI HITA KARANA DALAM MODEL UTAUT Dodik Ariyanto; Maria M Ratna Sari; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.987 KB) | DOI: 10.18202/jamal.2017.08.7062

Abstract

Abstrak: Budaya Tri Hita Karana dalam Model UTAUT. Penelitian ini menggali definisi dan indikator pertanyaan yang mewakili budaya Tri Hita Karana (THK) dalam model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan studi literatur (untuk menggali definisi) dan uji lapangan (untuk memvalidasi). Penelitian ini menemukan Faktor Sosial Budaya (FSB) sebagai indikator baru dalam model UTAUT. FSB didefinisikan sebagai persepsi individu mengenai sesuatu yang dianggap penting (pengadopsian, pemanfaatan, dan penggunaan Sistem Informasi Akuntansi). FSB dipengaruhi oleh orang penting yang ada di sekitar, pemikiran individu, dan tingkat spiritualitas. Abstract: Tri Hita Karana Culture in UTAUT Model. This study explores the definitions and indicators of questions that represent Tri Hita Karana (THK) culture in Unified Theory of Acceptance and Use of Technology (UTAUT) model. This study uses literature study (to dig definition) and field test (to validate). This study finds Social Factor Culture (FSB) as a new indicator in UTAUT model. FSB is defined as perceptions of individuals that is considered important (adoption, utilization, and use of Accounting Information Systems). FSB is influenced by the important people around, individual thinking, and the level of spirituality.
Gender Memoderasi Pengaruh Love of Money Terhadap Tax Evasion Tendency Maria Mediatrix Ratna Sari; I Gde Ary Wirajaya; Ni Luh Supadmi
Jurnal Ekonomi Kuantitatif Terapan 2019: Vol. 12, No.2, Agustus 2019 (pp. 111-247)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.046 KB) | DOI: 10.24843/JEKT.2019.v12.i02.p08

Abstract

The purpose of this study was to examine the effect of love of money on tax evasion tendency with gender as moderating. The population in this study is the Udayana University Masters of Accounting. Sample selection with nonprobability sampling method with purposive sampling technique, obtained 184 respondents. Data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). The results show that love of money has a positive effect on tax evasion tendency, and gender is able to moderate the effect of love of money on tax evasion tendency. This study provides evidence and empirical support from tax moral theory and gender role theory related to ethical views on tax evasion tendency, the nature of love of money and gender as moderating.
Political Connections, Blockholder Ownership, and Tax Avoidance: Evidence from Indonesia Lutfi Yuli Handoko; Maria Mediatrix Ratna Sari; I Gusti Ngurah Agung Suaryana; I Gusti Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4897

Abstract

We study the effect of political connections on tax avoidance, as well as the role of blockholder ownership in moderating the effect of political connections on tax avoidance. Using panel data of 102 companies listed on the Indonesia Stock Exchange during 2016–2019, we find evidence of the positive and significant effect of political connections on tax avoidance. Political connections’ existence within the company could encourage tax avoidance. We also discover that blockholder ownership plays a role in weakening the effect of political connections on tax avoidance in Indonesia, a country with numerous companies having concentrated ownership. The higher the percentage of shares owned by the blockholder, the lower the level of tax avoidance, thus mitigating agency problem II related to entrenchment and expropriation of minority shareholders.
Mediating Role of Employee Readiness to Change in the Relationship of Change Leadership with Employees' Affective Commitment to Change Prema Sanjaya; Ni Made Dwi Ratnadai; Maria Mediatrix Ratna Sari; I Gusti Ayu Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6030

Abstract

The purpose of this study was to determine the effect of tax planning, leverage, bonus compensation, independent commissioners and public ownership on earnings management with profitability as a moderating variable. The independent variables in this study are tax planning, economic motivation, exam fees, bonus compensation, independent board of commissioners, public ownership, the dependent variable is earnings management and the moderating variable is profitability. This study uses moderating regression analysis (MRA) to determine the effect of tax planning, economic motivation, exam fees, bonus compensation, independent commissioners, public ownership, on earnings management with profitability as a moderating variable. In this study the determination of the sample using purposive sampling method with the number of samples used in this study as many as 39 companies with 117 samples observed. This study uses secondary data, data collected using documentation techniques. Testing the research hypothesis using SPSS 22.0 for Windows. The results showed that tax planning has a positive effect on earnings management. Leverage positive effect on earnings management. Bonus compensation does not have a positive effect on earnings management. Independent commissioners have a negative effect on earnings management. Public ownership has a negative effect on earnings management. Profitability strengthens influence tax planning on earnings management. Profitability cannot strengthen the effect of leverageto earnings management. Profitability can not strengthen the effect of bonus compensation to earnings management. Profitability strengthens influence independent board of commissioners on earnings management. Profitability strengthens influencepublic ownership of earnings management.
Belis in Traditional Marriage Traditions in Sikka: An Accounting Perspective Gracela Pinkan Antou; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Belis actually aims to elevate women's status. However, it becomes a problem because the demand for belis seems to be burdensome for men. The aim of the study was to find out the process of identifying, measuring and communicating belis for women in Sikka from an accounting perspective, using ethnographic studies and descriptive qualitative methods, with 4 respondents and purposive sampling techniques using the data analysis model of Spradley (1979). In identification, it is found that the stages of buying are equated with fixed costs and variable costs. It can be seen that the involvement of the parties is equivalent to the 3 levels of company management. The findings show that belis is not looking for profit and there is no provision for the value to be brought. Belis is given on the ability of men as a reward and is measured using fair value where the cost is adjusted to market prices that are beneficial in the future. Belis recording is not used as evidence of accounts payable but rather as a symbol. In the belis tradition, communication is formed from direct agreement. This research requires analysis in making decisions. This research can be used as information for couples who want to get married, especially men in preparing belis and add to the reader's insight about traditional marriages from an accounting perspective.
Co-Authors Adelphia Christian Wibowo Aditya Ramadhan S. Anak Agung Gde Putu Widanaputra Anak Agung Istri Myanda Krisna Wardhani Anak Agung K. Finty Udayani Anak Agung Ngurah Bagus Dwirandra Aprilita Catur Putri Chandra Wijaya Cok Istri Ratna Sari Dewi Devia Galuh Palupi Dewa Ayu Mas Putriari Nusantari Dewa Gede Oka Sudewa P. Dewa Gede Wirama Dewa Putu Aditya Darma Putra Dicky Wahyudi Rumaday DODIK ARIYANTO Gayatri Gayatri Gede Paramartha Daisuke Matsuzawa Gede Widiadnyana Pasek Gracela Pinkan Antou Gusti Ayu Pradnyanita Dewi Gusti Ayu Sidney Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Praditya Chandrayatna I G A Ayu Pradnyani Harum Dewi I Gde Ary Wirajaya I Gusti Agung Trisna Dewi I Gusti Ayu Indah Kartika Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Ketut Suryanawa I Ketut Yadnyana I Komang Egar Prawira I Made Sutanaya I Putu Ekapratama Rangga Sudana I Putu Sudana I Wayan Ananta Dharma Darminta I Wayan Ramantha Ida Ayu Riana Puspita Dewi Ida Ayu Widyawati Ida Bagus Putra Astika Kadek Ayu Mika Dwi Riantari kadek sintya kumala Komang Ardhelia Ristianti Luh Gede Dea Putri Maharani Luh Putu Setiawati Lutfi Yuli Handoko Made Ariadi Sudarmayasa Made Ayu Jayanti Prita Utami Made Ayu Oktaviana Made Ayu Pratiwi Utami Made Dwi Pradipta Utama Made Gede Wirakusuma Marce Sherly Kase Meita Trisnawati Muhimatul Kibtiyah Ni Kadek Anggita Dwiantari Ni Kadek Ayu Suartini Ni Kadek Widnyani Widyastari Ni Komang Ayu Trisna Dewi Ni Luh Gede Ayu Sri Sedani Ni Luh Made Winda Pratiwi Ni Luh Putu Eka Suarniti Ni Luh Putu Indah Anggreni Ni Luh Supadmi Ni Made Arika Wulandari Ni Made Ayu Dwi Fitriasari Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Dwitarini Ni Made Ratih Kumala Dewi Ni Nyoman Kosi Syanuri Ni Putu Indah Juliyanti Ni Putu Linda Ayu Utari Ni Putu Putri Wirasari Ni Putu Sintya Riska Dewi Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Mirda Yanti Ni Wayan Mulyatini Ni Wayan Nova Apsari Ni Wayan Septia Wini Noldy Imanuel Hama Ratu Prema Sanjaya Putu Bunga Widyaningtyas Putu Hendra Putra Wahyudi Putu Vicky Yuliana Paramita S Sang Ayu Putu Wilang Ica Swari Thahira Qarimma Nursabilla Tiksnayana Vipraprastha Tommy Kurniasih Yeyen Komalasari Yolanda Friska Zaini Danu Brata