Articles
Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa
Luh Asih Utami;
I Made Pradana Adiputra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jiah.v11i2.34596
This study aims to determine the effect of the crowe pentagon's fraud dimension, variable pressure, opportunity, rationalization, competence, and arrogance to the behavior of academic fraud bidikmisi scholarship recipients. This research is a type of quantitative research with 101respondents. The data is obtained from the results of questionnaires answers using Google Form service. This research sample was selected using purposive sampling technique and calculated by Slovin formula. Primary data in the form of respondents' answers are processed using spss version 21. The results achieved that pressure, opportunity, rationalization, competence, and arrogance had a positive and significant effect on the academic fraud behavior of scholarship recipients.
Penerapan Sanksi Adat Kajongkokang pada Pengendalian Internal Kredit Macet di Lembaga Perkreditan Desa Adat Sekumpul
Kadek Ladyna Candrasari;
I Made Pradana Adiputra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jiah.v11i3.34948
This study aims to determine: (1) internal control of credit applied to LPD Desa Adat, (2) the background of the application of customary sanctions Sekumpul kajongkokang as an internal control of bad credit in LPD Desa Adat, (3) application of customary sanctions Sekumpul kajongkokang as internal control bad credit on LPD Desa Adat, (4) implications of the application of customary sanctions kajongkokang Sekumpul as an internal control of bad credit on LPD Desa Adat. This research was conducted using qualitative methods, the data used in this study are primary data and secondary data. The results of this study stated that (1) internal control on LPD Desa Adat applies customary sanctions Sekumpul kajongkokang and related to the internal control component, (2) the background of the application of customary sanctions kajongkokang based on the joint decision of manners village on the imposed awig-awig village to bind and remind the public of its obligations, (3) The application of customary sanctions kajongkokang suspension in the form of customary ceremonial services for krama who have bad credit, (4) the implications arising from the application of customary sanctions kajongkokang that the emergence of shame the emergence of fear, can bind and provide deterrent affect customers, as well as the sanctions, are effective in reducing bad credit in LPD Desa Adat Sekumpul.
Pengaruh Kompetensi Aparatur Pemerintah Desa, Partisipasi Pengguna, dan Usability System Terhadap Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes)
Ni Komang Suryaningsih;
Made Pradana Adiputra
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jap.v11i1.25760
The aim of this study was to prove empirically the effect of the competence of village government apparatus, user participation, and usability system toward the effectiveness of the implementation of Siskeudes in Buleleng Regency. This research was a quantitave research with a primary data acquired from questionnaire and measured use Likert scale and secondary data in the form of recipient villages in the village budget allocation for fiscal year 2019. The population were all village secretaries, financial staff and village operator staff in Buleleng Regency. Samples in this study were 168 people and selected using proportional random sampling technique. The data analysis technique used multiple linear regression analysis with the help of SPSS version 24. The results showed that the competency variable of the village government apparatus (X1) had a positive and significant effect toward the effectiveness of the implementation of Siskeudes, the variable of user participation (X2) had a positive and significant effect toward the effectiveness of the implementation of Siskeudes, the usability system variable (X3) has a positive and significant effect toward the effectiveness of the implementation of Siskeudes.
Faktor-faktor Penentu Keberhasilan Pencegahan Fraud Pengelolaan Dana BUMDes
Ni Komang Sumitariani;
I Made Pradana Adiputra
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 8 No. 2 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha
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DOI: 10.23887/ekuitas.v8i2.26877
This research is a quantitative research. The population in this study were all BUMDES in Buleleng Regency, amounting to 111. The sampling method was carried out by using the Slovin technique with the inaccuracy leeway level used was 5%. Then performed the proportional random sampling technique. Based on these calculations, the sample used in this study was 85 samples with 255 respondents. The data source used in this research is primary data. The data were obtained from distributing questionnaires to predefined respondents, namely supervisors, heads, and treasurers. The data analysis technique used multiple regression analysis. The results of this study indicate that organizational culture, good corporate governance, and human resource competence affect the prevention of fraud in BUMDES fund management.
KUALITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL, TERHADAP EFISIENSI INVESTASI
I Made Pradana Adiputra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 3 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya
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DOI: 10.24034/j25485024.y2018.v2.i3.3965
This study aims to analyze the relationship between the quality of financial statements and over/ under-investment and the influence of the quality of financial statements on over/under-investment with the disclosure of the level of internal control in listed and non-listed state-owned companies in Indonesia. The research sample was listed and non-listed BUMN in Indonesia with 208 firms-years during 2011-2016 with linear regression analysis using the SPSS program. The regression test results show that there is support for the hypothesis of this study, namely that the quality of financial statements negatively affects over/under-investment and the effect of the quality of financial statements on over/under-investment is stronger in SOEs that disclose their internal controls. To strengthen the results of the research, additional testing was conducted to analyze the differences between listed SOEs and non-listed SOEs. The results show that listed SOEs have more explanatory power on the effect of the quality of financial statements on over/under-investment than non-listed SOEs. That is because listed SOEs must also follow capital market regulations (Indonesia Stock Exchange) and market mechanisms that relate to investors and other external parties who have an interest in the operation (performance) of these SOEs.
PENGGUNAAN E-MONEY TERHADAP PERILAKU KONSUMTIF MAHASISWA YANG DIMEDIASI KONTROL DIRI
Luh Gede Kusuma Dewi;
Nyoman Trisna Herawati;
I Made Pradana Adiputra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya
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DOI: 10.24034/j25485024.y2021.v5.i1.4669
This study aims to analyze the effect of e-money on the consumptive behavior of undergraduate accounting students in Bali Province which is mediated by self-control. This study uses a quantitative research design with an ex post facto approach and path analysis techniques. The data of this research were collected by distributing questionnaires openly using google form media to all universities in Bali. The study population was S1 Accounting students at all universities in Bali Province. The sample was selected using purposive random sampling technique. The total sample of the study was 354 people. The results showed that e-money and self-control had a direct effect on consumptive behavior. In addition, the results of the study also showed that self-control was able to mediate the relationship between e-money and consumptive behavior. This shows that it is important to improve self-control to form good financial behavior among accounting students.
Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan
I Made Pradana Adiputra;
Lindawati Gani;
Hilda Rossieta;
Ancella Anitawati Hermawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun
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DOI: 10.25273/jap.v8i2.4435
ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.
Pemberdayaan Pengrajin Songket Buleleng
I Made Pradana Adiputra;
Nala Hari Wardana
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2020): Desember
Publisher : Ilin Institute
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DOI: 10.31960/caradde.v3i2.535
This community service activity aims to increase the production of songket with the effective use of the cag-cag loom as a traditional tool which until now cannot be replaced as a songket-producing tool because of the anatomical guidelines of the craftsmen's body in working and can produce songket fabrics of good quality. Community service activities are the formation of a joint business group as the basis for the formation of a songket cooperative, the development of designs for North Balinese songket motifs, natural coloring from plant materials from flowers, fruits, roots and plant skins and the effectiveness of using the traditional cag-cag tool. Through the method of socialization, training and mentoring of Jinengdalem Village songket craftsmen, targets and outcomes are generated, namely: the formation of a joint business group, natural coloring of silk threads as the basic material for songket, songket productivity with cag-cag looms and more diversified motif designs according to specific characteristics. North Bali (Buleleng).
Toga Poni: Manfaat dan Prospek bagi Kelompok Wanita Tani Lebah Sari
I Made Pradana Adiputra;
Made Ary Meitriana;
Ni Wayan Sukerti
Jurnal Pengabdian Pada Masyarakat Vol 6 No 2 (2021)
Publisher : Universitas Mathla'ul Anwar Banten
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DOI: 10.30653/002.202162.637
TOGA PONI: BENEFITS AND PROSPECTS FOR THE BEEHIVE SARI WOMEN FARMER GROUP. To achieve conditions for people who live healthy and prosperous, especially those who do not have large areas of land, hydroponics as a simple technology in farming is the right choice. This effort is the focus of community service activities in the Lebah Sari Women Farmers Group (KWT), Jembong Hamlet, Ambengan Village. Several activities are needed that can support the KWT program in accordance with conditions in the field that have a positive impact that focuses on the lack of understanding of family medicinal plants (TOGA) and planting procedures / hydroponic system techniques as a new flagship program, knowledge of utilization and processing of TOGA for resilience family health and increase the resilience of the KWT economy. Through socialization, counseling and assistance, efforts to provide an understanding of TOGA, hydroponic systems and the prospects for TOGA processing business are important factors for KWT to choose TOGA as a new agricultural activity that supports KWT and a strategic step in facing the current Covid-19 pandemic situation.
Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
I Made Pradana Adiputra;
Edy Sujana
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research
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DOI: 10.33312/ijar.515
This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with organizational culture will negatively affect the financial performance of LPDs. This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk and petengen) and one staff each from the credit and accounting department.. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy and market shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD.