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All Journal E-JURNAL AKUNTANSI
I Gusti Ayu Astri Pramitari
Jurusan Akuntansi Politeknik Negeri Bali, Indonesia
Economics, Econometrics & Finance

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Penerapan Insentif Pajak Dan Prinsip Akuntansi Konservatif Terhadap Manajemen Laba Pada Era Pandemi Covid-19 Ni Luh Putu Normadewi Abdi Pradnyani; I Gusti Ayu Astri Pramitari; Ni Ketut Nurhayanti
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p17

Abstract

The purpose of this study is to prove that the application of tax incentives and the principle of conservatism to financial statements has an effect on earnings management. The research was conducted on companies in the consignment goods industry sector on the IDX in 2019-2020. The research sample was taken using purposive sampling, in order to obtain as many as 15 companies that meet the criteria. The analytical tool used in this study is multiple linear regression using the IBM SPSS 25 software. The results show that earnings management practices during the COVID-19 pandemic are significantly affected by the application of tax incentives and accounting conservatism principles. The implications of the research can be taken into consideration for companies in making decisions. Keywords: Tax Incentives; Accounting Conservatism Principles; Earnings Management.
Akuntabilitas Pengelolaan Keuangan Desa Berdasarkan Filosofi Tri Hita Karana di Desa Buduk, Kecamatan Mengwi, Kabupaten Badung I Gusti Ayu Astri Pramitari; Ketut Nurhayanti
E-Jurnal Akuntansi Vol 30 No 11 (2020)
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.2020.v30.i11.p18

Abstract

This research was conducted to understand financial management in Buduk Village based on the Tri Hita Karana philosophy. This research uses qualitative approach with ethnomethodology method. The data was collected by interview, observation, and documentation. The results of this study indicate that the Buduk Village Government has implemented accountable financial management based on the Tri Hita Karana philosophy, which can be seen from accountability to God (Parahyangan), accountability to the community (Pawongan) and accountability to the environment (Palemahan). Keywords: Accountability; Financial Reporting; Village Fund; Tri Hita Karana.
Persepsi Kesiapan Mahasiswa Akuntansi dalam Menghadapi Tantangan di Era Revolusi Industri 4.0 Ni Luh Putu Norma Dewi Abdi Pradnyani; I Gusti Ayu Astri Pramitari; I Nyoman Abdi
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p14

Abstract

This research examines the influence of accounting understanding, soft skills, information technology knowledge on the readiness of accountants in facing the challenges of the industrial revolution era 4.0. This study uses primary data in the form of questionnaires that contain statements related to research, data collection using purposive sampling techniques that are sampling with certain criteria. The sample in this study is the final semester students majoring in accounting of Bali State Polytechnic. The number of samples in this study was 137 samples. The questionnaire deployment data is statistically analyzed using the SPSS program with multiple linear regression methods, classical assumption tests, T and F tests, and coefficients of determination. The test results showed a significant positive influence between accounting understanding, soft skills, and information technology knowledge on readiness to face the challenges of the industrial revolution era 4.0. Keywords: Accounting Understanding; Soft skills; IT Comprehension; Industry 4.0.
Co-Authors I Nyoman Abdi Ketut Nurhayanti Ni Luh Putu Norma Dewi Abdi Pradnyani Ni Luh Putu Normadewi Abdi Pradnyani