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All Journal Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) INVENTORY: JURNAL AKUNTANSI EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Eksplorasi Akuntansi (JEA) ACE : Accounting Research Journal JRABA Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Ekuitas Jurnal Pnedidikan Ekonomi
Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani
Departemen Akuntansi Universitas Airlangga, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study Narsa, I Made; Narsa, Niluh Putu Dian Rosalina Handayani
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30239

Abstract

This study examines the determinant of structural variable (adverse selection) and psychological variable (psychological capital – PsyCap) on manager’s tendency to escalate their commitment. This study used 2 x 2 factorial experimental design as a research method. The participant of this study is management and accounting master students who act as the surrogate of project manager. Used ANOVA as the data analysis technique, this study found a main effect of adverse selection and PsyCap in predict the escalation of commitment. However, there is no effect of the interaction between those two variables on escalation of commitment. This study contributes to the literature of escalation of commitment as well as psychological capital literature, considering that PsyCap is always associated with positive outcome but this study found that the high PsyCap might also predict undesirable outcome such as escalation of commitment.
Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya; I Made Narsa
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113537

Abstract

This study aims to analyze descriptively how the level of awareness of SMEs and cooperatives in East Java Province towards SAK EMKM. After that, it will also be analyzed how the perception of MSME actors and cooperatives regarding the usefulness and unutility of SAK EMKM. Data collection methods using questionnaires and research subjects as many as 90 respondents. The results showed that 47.8% of respondents knew about SAK EMKM and only 14.9% of respondents had good knowledge of SAK EMKM. The perception of usefulness that financial statements can be more easily understood if made based on SAK EMKM becomes the perception with the highest average while the perception of the number of disclosures that must be made by the entity becomes the perception of uselessness with the highest average. Although this research is only in the form of descriptive quantitative analysis and does not test a hypothesis, this research is expected to increase our insight and knowledge, especially to parties with an interest in SAK EMKM, especially since there has been no research that has tried to examine this comprehensively. Keywords: Cooperative’s Subject; SAK EMKM; SAK ETAP; SME’s Subject.
Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.563 KB) | DOI: 10.18196/jai.18162

Abstract

This study aims to examine the relationship of two factors, namely internal factors (based on the individual characteristics: personal moral philosophy which is consisting of idealism and relativism, education level, gender and age) as well as external factors (moral intensity which has six variables, namely the magnitude of the consequences, social consensus, probability of effect, temporal immediacy, concentration of effect, and proximity) to the three-stage of ethical decision-making processes (ethical recognition, judgment and intention). Data collected used survey method. Respondents are undergraduate and graduate students of accounting. A total of 173 respondents had fill out questionnaires completely. Analyis data used hierarchical linear regression, independent t-test and one-way anova. The findings show that some of the variables tested had a significant relationship as predicted in all of the three stage of ethical decision-making processes with a difference in level of significance. However, no significant relationship was found regarding the relationship of age in all of the three stages, as well as the the evidence of a significant relationship that is inconsistent with the predictions regarding the relationship of gender in the stages of ethical intention and the relationship of probability of effect and proximity in the stages of ethical recognition.
The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism Tresna Adinda Regbiyantari; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 14 No. 1 (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v14i1.26228

Abstract

This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory socialization using professional skepticism as the mediating variable. The research data were obtained from 187 questionnaires distributed to accounting students. The results in this study prove that there is a positive relationship between the characteristics of extraversion, agreeableness, conscientiousness, and openness, on anticipatory socialization. Meanwhile, the character of neuroticism has no relationship with anticipatory socialization. In addition, it was also found that there was an indirect, positive relationship between neuroticism, extraversion and conscientiousness, and anticipatory socialization through professional skepticism. This research is expected to provide insights for accounting students as they start preparing to become good auditors while in college.
SERVICE INNOVATION: LITERATURE REVIEW COMPARATIVE PRIVATE SECTOR AND PUBLIC SECTOR Niluh Putu Dian Rosalina Handayani Narsa
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.824 KB) | DOI: 10.20473/baki.v3i2.9871

Abstract

Public sector organizations have several unique characteristics that are not shared by private sector organizations. The differences in these characteristics eventually lead to differences in other, more specific matters. One of them is that it is traditionally seen that the development of innovation in the public sector is not too fast compared to innovation in the private sector, even though the public sector often faces more complex challenges so that in order to overcome it, innovative efforts are needed. This paper aims to determine the barriers to the emergence of innovation in the public sector through examining the differences in the characteristics of innovation in the public sector with the private sector, examining how public sector service innovations in several countries and in Indonesia. The study is complemented by reviewing empirical research that has been carried out by several researchers. Although this paper is descriptive and non-statistical, it is hoped that this paper can increase understanding of innovation in the public sector.
Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia Dinda Ayu Laksmi; Niluh Putu Dian Rosalina Handayani Narsa
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p132-143

Abstract

Abstract   Many empirical evidences regarding the relationship between Corporate Social Responsibility (CSR) and Tax Aggresiveness (TA) had shown inconsistency, thus, there is a need to reconcile those findings by utilize moderating variables which in turn hopefully will provide a more specific explanation regarding the mechanism behind it. This study aims to obtain empirical evidence related to the relationship between CSR and TA and also the relationship between CSR and TA with capital intensity as a moderator. CSR in this study was measured using the index from Global Reporting Intiatives (GRI) version 4. The sample used in this study was 384 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data obtained were analyzed using SPSS with multiple linear regression analysis and moderated regression analysis. The results show that CSR is negatively related to TA. Furthermore it is also found that capital intensity has a role as pure moderator variable that can weaken the negative relationship between CSR and TA, or in other words the interaction between CSR and capital intensity tends to cause company to engage in TA
SAK-ETAP SEBAGAI SOLUSI OVERLOAD STANDAR AKUNTANSI BAGI USAHA MIKRO, KECIL, MENENGAH, DAN KOPERASI Niluh Putu Dian Rosalina Handayani Narsa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i1.21

Abstract

Usaha mikro, kecil, menengah, dan koperasi (UMKMK) merupakan pelaku bisnis yang memiliki peran strategis dalam pembangunan ekonomi. SAK Umum telah dirasa overload (memberatkan) bagi para pelaku UMKMK untuk digunakan sebagai pedoman dalam kegiatan akuntansinya. Kebutuhan akan suatu standar akuntansi keuangan yang lebih sederhana tetapi tetap memenuhi kaidah kualitas pelaporan keuangan telah menjadi motivasi utama atas diluncurkannya SAK-ETAP yang lebih sederhana dibandingkan dengan SAK Umum. Artikel ini memiliki dua tujuan. Tujuan pertama adalah untuk menelaah overload standar akuntansi serta mengetahui bagaimana latar belakang munculnya SAK-ETAP. Tujuan kedua adalah untuk melengkapi telaah teoretis dengan melakukan penelitian untuk mengungkapkan sejauh mana tingkat keterterapan SAK-ETAP pada koperasi serta menyelidiki apakah terdapat perbedaan persepsi atas SAK-ETAP antara kelompok akuntan pendidik dengan pelaku koperasi. Dengan menggunakan analisis statistik deskriptif, hasil penelitian menunjukkan bahwa tingkat keterterapan SAK-ETAP pada koperasi di Jawa Timur masuk pada kategori ‘Kurang Diterapkan’. Selanjutnya dengan menggunakan analisis data berupa independent t-test ditemukan bahwa terdapat perbedaan persepsi antara kelompok pelaku koperasi dengan akuntan pendidik. Beberapa temuan riset empiris SAK-ETAP di Indonesia yang telah dilakukan oleh para peneliti lainnya juga turut dipaparkan.
The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30239

Abstract

This study examines the determinant of structural variable (adverse selection) and psychological variable (psychological capital – PsyCap) on manager’s tendency to escalate their commitment. This study used 2 x 2 factorial experimental design as a research method. The participant of this study is management and accounting master students who act as the surrogate of project manager. Used ANOVA as the data analysis technique, this study found a main effect of adverse selection and PsyCap in predict the escalation of commitment. However, there is no effect of the interaction between those two variables on escalation of commitment. This study contributes to the literature of escalation of commitment as well as psychological capital literature, considering that PsyCap is always associated with positive outcome but this study found that the high PsyCap might also predict undesirable outcome such as escalation of commitment.
Bank Competition, Credit Risk, and Foreign Bank Penetration: Empirical Evidence from Indonesia Olivia Nuralyza; Niluh Putu Dian Rosalina Handayani Narsa; Dewi Sriani
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 1 (2022): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.753 KB) | DOI: 10.21070/jbmp.v8i1.1620

Abstract

This study examines the relationship between bank competition and credit risk with foreign bank penetration as a moderating variable. The research sample used was 79 commercial banks listed in the Indonesian Banking Directory published by the Financial Services Authority (OJK) during the 2014-2019 period with a total of 474 observations. The results of this study indicate that the higher the bank's competition, the higher the bank's credit risk, which is in accordance with the competition-fragility theory. Furthermore, from the results of the Moderated Regression Analysis, the results show that foreign bank penetration has not been able to moderate the relationship between bank competition and bank credit risk, however, if it stands as an independent variable on its own, foreign bank penetration will reduce bank credit risk. The results of this study contribute to providing useful information for parties in the banking industry that increasing foreign bank penetration can reduce bank credit risk.
THE FORMULATION OF TOUR SERVICE PRICE WITH ACTIVITY-COST PLUS PRICING METHOD (CASE STUDY AT PT. AIRLANGGA GLOBAL TRAVELING) Ni Made Ayu Lakshmi Prastiti; I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.964 KB) | DOI: 10.20473/jraba.v6i1.70

Abstract

This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.
Co-Authors Alfiana Fitri Dewi Murdiawati Dinda Ayu Laksmi Gunarsa, I Komang Gede Raditya Hansel, Richard I Made Narsa Kadek Pranetha Prananjaya, Kadek Pranetha Lukita, Carolyn Maharani, Husnunnida Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Olivia Nuralyza Pratama, Vany Erdiyanti Putri Wulanditya Romadhon, Fitri Sedianingsih, Sedianingsih Sriani, Dewi Stefanie Maria Natasha Nugroho Toyyibah, Ainun Tresna Adinda Regbiyantari Triana Retnosari Wedatama, Ceilio Marsa Yumna Salvatira Bibi Zunianto, Anugrah Pamungkas Wijil