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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Bina Praja Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Aktual JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma International Journal for Educational and Vocational Studies International Journal of Religious and Cultural Studies Dialektika: Jurnal Ekonomi dan Ilmu Sosial Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah International Journal of Environmental, Sustainability, and Social Science JEEE-U (Journal of Electrical and Electronic Engineering-UMSIDA) Journal of Tourism Economics and Policy Jurnal Pijar MIPA JRABA Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneurial and Business Diversity Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Jurnal Wicara Desa Research In Management and Accounting (RIMA) Journal Management and Hospitality

Komang Adi Kurniawan Saputra

Fakultas Ekonomi Dan Bisnis Universitas Warmadewa

Author-ID : 301667

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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COMPETENCY OF HUMAN RESOURCES AND LOVE OF MONEY ATTITUDE IN MANAGEMENT OF FINANCIAL SMALL-MEDIUM MICRO BUSINESS Saputra, Komang Adi Kurniawan; Ekajayanti, L.G.P. Sri; Anggiriawan, Putu Budi
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.

Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan Juniariani, Ni Made Rai; Saputra, Komang Adi Kurniawan
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.22668

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance.Â

PERSEPSI MAHASISWA STRATA SATU AKUNTANSI TERHADAP UNDANG-UNDANG NO.5 TAHUN 2011 TENTANG AKUNTAN PUBLIK (SEBUAH STUDI FENOMENOLOGI) Kurniawan Saputra, Komang Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 1: EDISI DESEMBER 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i1.4044

ABSTRAK Penjelasan pasal 6 ayat 1 huruf a pada UU akuntan publik yang berbunyi â€œyang dapat mengikuti pendidikan profesi akuntan publik adalah seseorang yang memiliki pendidikan minimal sarjana strata 1 (S-1), diploma IV (D-IV), atau yang setaraâ€ ini menjadi polemik dikalangan mahasiswa karena yang bisa menempuh pendidikan profesi akuntansi berasal dari kalangan jurusan akuntansi dan non akuntansi. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi yang menggambarkan persepsi, motivasi dan optimisme mahasiswa untuk menjadi akuntan publik. Hasil penelitian menyatakan bahwa persepsi yang dikeluarkan mahasiswa adalah bersifat negatif dan positif. Motivasi mahasiswa akuntansi semakin meningkat dengan implementasi UU akuntan publik ini karena akan semakin menunjukkan dirinya untuk mampu bersaing menjadi akuntan publik, dan optimisme mahasiswa untuk menjadi akuntan publik semakin tinggi karena mahasiswa yakin ilmu yang mereka dapatkan di jurusan S-1 akuntansi menjadi dasar kuat optimisme ini. Kata kunci: Undang-undang akuntan publik, persepsi, motivasi, optimisme, akuntan publik Â ABSTRACT Explanation of Article 6, paragraph 1 letter a public accountant at the Law which reads "who can participate in education the public accounting profession is someone who has a minimum of a bachelor of education 1 (S-1), diploma IV ( D-IV), or equivalent" this being debated among students because of the accounting profession through education can come from the accounting and non-accounting majors. This study uses a qualitative method with a phenomenological approach to describe the perceptions , student motivation and optimism to become a public accountant. The study states that the student is issued perceptions are negative and positive. Accounting student motivation increase with the implementation of this Act as a public accountant will be increasingly shown itself to be capable of competing public accountants , and optimism students to become CPAs higher because students believe knowledge they gained at S-1 majoring in accounting basis is strong optimism. Keywords: CPA Law, perception, motivation, optimism, CPAs

INTEGRATION OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE IN VILLAGE CREDIT INSTITUTION IN BALI Saputra, Komang Adi Kurniawan
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2592

This study aims to determine the effect of accounting information systems and good corporate governance on employee performance in Village Credit Institutions in Denpasar City. The data in this study are primary data obtained from distributing questionnaires directly to employees who work in Village Credit Institutions in Denpasar City. The sample in this study was 105 Village Credit Institutions using purposive sampling technique. The analytical method used is multiple linear regression. The results showed that the quality of accounting information systems and good corporate governance had a positive effect on employee performance. The results of the study simultaneously show that accounting information systems and good corporate governance have a significant effect on employee performance.

PRINSIP DUALITAS DAN AKUNTANSI SUMBER DAYA MANUSIA DALAM KEBERHASILAN PENGELOLAAN DANA DESA Kurniawan Saputra, Komang Adi
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Penelitian ini bertujuan untuk menguji pengaruh dualitas pemerintahan desa dan implementasi akuntansi sumber daya manusia terhadap keberhasilan pengelolaan dana desa. Digunakan uji Regresi Linier Berganda model OLS (Ordinary Least Square) untuk menganalisis data penelitian. Sebelumnya dilakukan uji validitas danreliabilitas atas instrumen yang digunakan. Penelitian ini menggunakan ujiasumsi klasik yang meliputi uji multikolinearitas, uji heteroskedastisitas, dan ujinormalitas. Desain penelitian yang digunakan dalam penelitian ini adalah desain penelitian survei dengan kuesioner. Populasi dalam penelitian ini adalah desa-desa penerima dana desa di Porvinsi Bali yang jumlahnya sebanyak 636 desa. Hasil penelitian adalah dualitas pemerintahan desa dan implementasi akuntansi sumber daya manusia memiliki pengaruh yang signifikan terhadap keberhasilan pengelolaan dana desa.

Manajemen Aset Sebagai Wujud Implementasi Tata Kelola Desa dan Pengidentifikasian Aset Untuk Meningkatkan Pendapatan Asli Desa Sara, I Made; Adi Kurniawan Saputra , Komang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine asset management and asset identification on increasingvillage original income. The population in this study are villages throughout BadungBali Regency, totaling 46 villages, which is then carried out by saturated sampling,which is a sampling technique when all members of the population are used as samples.This is often done when the population is relatively small. The technique of collectingdata is a questionnaire, because this study has a survey research design. Analysis ofresearch data using multiple linear regression or ordinary least square. The resultsshowed that asset management and asset identification had a significant positive effecton increasing village original income. This indicates that there is a need for assetclassification to record the potentials in the village that can be developed to supportvillage development and improve the welfare of rural communities. Qualified assetmanagement will have an impact on the village's original income.

PRINSIP DUALITAS DAN AKUNTANSI SUMBER DAYA MANUSIA DALAM KEBERHASILAN PENGELOLAAN DANA DESA Kurniawan Saputra, Komang Adi
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Pengaruh Opini Going Concern, Pergantian Manajemen, Kesulitan Keuangan, Dan Reputasi Auditor Pada Auditor Switching Cokorda Krisna Yudha; Komang Adi Kurniawan Saputra
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 2 (2019): Juli (2019) - Desember (2019)
Publisher : STIE PGRI Dewantara Jombang

Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2017-2017. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditor switching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching.

KEGAGALAN AKUNTANSI DALAM MENANGGULANGI FRAUD: (PERSPEKTIF POSTMODERN) Anantawikrama Tungga Atmadja; Komang Adi Kurniawan Saputra
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Fraud often cannot be eliminated in the operational activities of the organization, including in the public sector organizations. In a sense, the accounting system applied cannot prevent fraud as idealized. This condition shows that accounting as a narrative cannot be separated from the application of other narratives adopted by humans as accounting agents. This paper will discuss how accounting, including internal control within it, is understood as a narrative in the frame of postmodernism. As a narrative, accounting must compete with other narratives to become a habitus and give a disposition to act on the agent who adheres to it. Humans, as accountants, must also be positioned as complex creatures and not only moved on the basis of mere rationality. This understanding is expected to provide a more holistic understanding of the background of the failure and success of accounting in overcoming fraud and suggestions for corrective actions.

STRATEGI CONTEXTUAL TEACHING AND LEARNING PENGELOLAAN KEUANGAN BERBASIS TRI HITA KARANA DAN CATUR PURUSA ARTHA MELALUI PROGRAM KERJA SEKAA Sunitha Devi; Luh Gede Kusuma Dewi; Luh Gede Rahayu Budiarta; Komang Adi Kurniawan Saputra
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Permasalahan utama yang dihadapi oleh para peserta didik di Indonesia adalah ketidakmampuan peserta didik dalam menghubungkan antara teori dengan implementasi dalam kehidupan nyata di lingkungan masyarakat. Tujuan penulisan ini adalah untuk membantu pengembangan strategi pembelajaran berbasis Contextual Teaching and Learning melalui pengelolaan keuangan sampah. Hal ini penting dilakukan untuk peningkatan pemberdayaan masyarakat lokal, serta membantu mewujudkan insan yang berkualitas dan berkarakter melalui aktivitas sosial tersebut. Sumber data yang digunakan dalam penelitian konseptual ini adalah sumber primer berupa buku-buku dan jurnal-jurnal hasil penelitian, serta sumber sekunder berupa sumber internet dan koran. Data penelitian diuraikan dengan content analysis, descriptive analysis, serta inter-text analysis.Sekaa dapat dijadikan sebagai organisasi sosial dalam mendukung program pengembangan pembelajaran kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan. Pemahaman kuat tentang keseimbangan antara filosofi Tri Hita Karana dan Catur Purusa Artha dapat dijadikan sebagai penopang kuat dalam pembentukan etika dan moral seseorang ketika melaksanakan pengelolaan keuangan tersebut. Berbagai ide kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan dapat terus dikembangkan sehingga manfaat yang dihasilkan melalui pelaksanaan program ini benar-benar dapat membantu peningkatan pemberdayaan masyarakat.

Co-Authors A.A. Ayu Erna Trisnadewi A.A. Ketut JAYAWARSA A.A. Sri PURNAMI AA Krisna Murti Ahmad Jupri Akbar, Cahyo Aditya Anak Agung Ayu Erna Trisnadewi Anak Agung Gde Putu Widanaputra Anantawikrama Tungga Atmadja Anggiriawan, Putu Budi Anggiriawan, Putu Budi ANGGRENI, Ni Kadek Dwi Ayu Ari Surya Darmawan ARIENATA, Ketut Yoga Widiyasa Aulia Fuad Rahman Bambang Subroto Bareto, Carlos Afonso Billah, Septiana Nur Azizah Budiarta, Luh Gede Rahayu Citraresmi, Luh Diah Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha Darma, I Gede Wira Datrini, Luh Kade Dewi, Luh Gede Kusuma DEWI, Nyoman Cantika Dewi, Putu Eka Dianita Marvilianti DEWI, Ririn Oktavia Citra Dharmawan, Nyoman Ari Surya EKAJAYAINT, L.G.P. Sri Ekajayanti, L.G.P Sri Ekajayanti, L.G.P. Sri Ekajayanti, L.G.P. Sri Ernawati Ernawati Erwin Saraswati Faoziyah, Suhaebatul Fawatissuwari, Anis Gde Deny Larasdiputra Gustavo, Alexandro Gustina, Nila Hakim, Muhammad Qolbun Haryanto Haryanto Hidayati, Cita Rizqi Hilman Ahyadi I Gede Arya Wigarba I Gede Surya Pratama I Ketut Darma I Ketut Puja Wirya Sanjaya I Komang Putra I Made Sara I Nyoman Gede Maha Putra I Nyoman Sutapa I Wayan Rupa I Wayan Werasmana Sancaya Ida Bagus Nyoman Udayana Ida Bagus Udayana Putra Ida I Dewa M. Manik Sastri Immy Suci Rohyani Isrowati Isrowati, Isrowati Jayawarsa , Anak Agung Ketut Jayawarsa, A. A. Ketut Jayawarsa, A.A. Ketut Jayawarsa, Anak Agung Ketut Jeki Trimarstuti Kadek Dita Dwi Apsari Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana Kunto Aji Wibisono L.G.P Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti Luh Diah Citraresmi Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Luh Kade Datrini Luh Putu Lusi Setyandarini Surya Made Aristia Prayudi Made Sudarma Mandirta Tama, Gede Manuaba, I. B. Made Putra MELANI, Ni Putu Intan Murti, AA Krisna NARINDRA, A. A. Ngurah Mayun NARINDRA, A.A. Ngurah Mayun Narindra, Ngurah Mayun Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Nyoman Dita Mutiasari Noordin, Noorliza MD. PRAMAISWARI, Made Adinda Anugrah Deva Pramartha, I Made Aditya PRATIKA, I Gede Candra Adi Putra, Hengki Adriyan Putra, I Gst. B. Ngr. P. Putra, Ida Bagus Gede Parama putri , erika aprilia putri, erika aprilia Putu Ayu Sita Laksmi Putu Budi Anggiriawan Putu Budi Anggiriawan Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Putu Yudha Asteria Putri Rahayu, Rachmawati Noviana Randa, Mohammad Awi Reda Rini Kurnia, Rini Riza Alfita SANCAYA, Wayan Werasmana SANJAYANI, Made Wulan Guna Harta Santini, Ni Made SARI, Kadek Ayu Kristina Indah Selamet, I Ketut septiana, nurazizahbillah Sunitha Devi Supardiono, Supardiono Surasmi, Ida Ayu Suriani, Ni Nyoman Syed Gulam MUSTAFA Trisnadewi, A.A. Ayu Erna Trisnadewi, A.A. Ayu Erna Trisnadewi, AA Ayu Erna Ulum, Miftachul Wahyuni, Elisa Darmasari Waqas Ahmad WATTO WIDJAYANTI, Putu Feby Silvia

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