Articles
<![CDATA[Role Stress Auditor in Performance by Integrating The Concept of Whistleblowing Intention ]]>
<![CDATA[Ni Putu Riski MARTINI]]>;
<![CDATA[Gde Deny LARASDIPUTRA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.28
<![CDATA[The importance of the whistleblowing concept to provide complaints related to fraud in the company. The study was conducted to determine the effect of role stress on auditors' performance with whistleblowing intention as a moderating variable. Quantitative research approach. The sampling technique was purposive sampling technique so that the research sample was 71 public accounting firms in Bali. The data analysis technique used multiple linear regression with moderated regression analysis (MRA) techniques. Determination of the sample using a purposive sampling technique. This study uses a questionnaire in data collection. The data analysis technique in this study is Multiple Linear Regression using the SPSS (Statistical Package for Social Science) application. The result of the research states that the relationship between the role of auditors' work stress can affect the performance of auditors and the relationship between whistleblowing intention, role stress affects the performance of auditors, so that it can avoid conflicts with auditors.]]>
<![CDATA[Analysis Of The Effect Of Competency On Audit Quality ]]>
<![CDATA[Gde Deny LARASDIPUTRA]]>;
<![CDATA[Ni Putu Riski MARTINI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.42
<![CDATA[This study discusses the influence of Auditor Competence on Audit Quality in the Influence of Computer Assisted Audit Techniques (TABK). This research was conducted at a public accounting firm in Bali. The research time is 2020. The population of this research is 13 Public Accounting Firms (KAP) in Bali with 76 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: Auditor competence has a positive effect on audit quality and computer-assisted audit techniques are able to moderate the relationship between auditor competence and quality.]]>
<![CDATA[Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi ]]>
<![CDATA[I Gst. B Ngr. P. Putra]]>;
<![CDATA[A.A. Pt. Ag. Mirah Purnama Sari]]>;
<![CDATA[Gde Deny Larasdiputra]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.18.1.991.41-51
<![CDATA[This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial.]]>
<![CDATA[Pelatihan Akuntansi Untuk Mendukung Pengelolaan Dana Desa Dan Lembaga Perkreditan Desa (LPD) Yang Transparan Dan Akuntabel ]]>
<![CDATA[Putu Gede Wisnu Permana KAWISANA]]>;
<![CDATA[Gde Deny LARASDIPUTRA]]>
<![CDATA[ Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ahjpm.v1i1.172
<![CDATA[Tujuan pengabdian masyarakat merupakan (1) menumbuhkan semangat bagi para aparat desa untuk memhami akuntansi dalam hal penganggaran dan pelaporan keuangan desa. (2) Memberdayakan potensi SDM yang dimiliki desa untuk belajar akuntansi dasar sebagai syarat memahami standar akuntansi desa yang akan dikeluarkan pemerintah bersama IAI sebagai acuan pelaporan dana desa. Manfaat pengabdian masyarakat yaitu (1) Memberikan alternatif pembelajaran akuntansi sebagai dasar pemahaman standar akuntansi dana desa. (2) Membekali aparat desa dan masyarakat terkait untuk melek akuntansi sebagai syarat untuk menerapkan standar pelaporan dana desa yang akan dikeluarkan oleh pemerintah. Disahkannya UU Nomor 6 Tahun 2014 tentang Desa, diharapkan segala kepentingan dan kebutuhan masyarakat desa dapat diakomodir dengan lebih baik. Tujuan pengabdian masyarakat untuk memperoleh pemahaman terhadap praktek akuntabilitas dalam pengelolaan keuangan desa dan Lembaga Perkreditan Desa di Desa Pejejng, Kabupaten Gianyar. Dalam hal pengelolaan keuangan Desa, dianjurkan semua desa wajib menjalankan roda pemerintahannya berbasis good village governance. Sehingga, kecurangan pengelolaan keuangan desa dapat ditekan melalui berbagai metode yang dapat diterapkan di Bali, yaitu dengan mengaplikasikan budaya lokal untuk memberikan sanksi kepada para pelaku fraud dan sekaligus dapat meningkatkan akuntabilitas. Budaya yang dimaksud adalah budaya Tri Hita Karana. Pengelolaan keuangan desa tidak terlepas dari lembaga-lembaga desa yang ada termasuk lembaga adat. Lembaga adat yang dimaksud adalah LPD (Lembaga Perkreditan Desa) yang lebih dipercaya sebagai lembaga keuangan mikro yang berbasis adat dan memiliki kekuatan sistem pengendalian internal yang baik yang ditunjukkan dengan penerapan prinsip-prinsip good corporate governance, serta tunduk kepada aturan atau awig-awig yang menjadi landasan hukum LPD untuk meraih kembali kepercayaan masyarakat.]]>
<![CDATA[Pemasaran Konvensional Versus Online: Dimensi Hukum di dalam E-commerce ]]>
<![CDATA[Ni Ketut Etty Suwitari]]>;
<![CDATA[Gde Deny Larasdiputra]]>
<![CDATA[ JAMAIKA: JURNAL ABDI MASYARAKAT Vol 1, No 3 (2020): OKTOBER ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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<![CDATA[Pengabdian ini bertujuan untuk memberikan sosialisasi pemanfaatan media online sebagai sarana pemasaran hasil produksi mitra binaan Universitas Warmadewa di Desa Payungan, Kecamatan Semarapura, Kabupaten Klungkung, Bali dengan harapan dapat memperluas area pemasaran yang akan memberikan imbas terhadap peningkatan omset. Diharapkan dengan pemanfaatan bantuan aplikasi online dalam kegiatan pemasaran dapat menjadi salah satu jalan keluar untuk menghadapi situasi perekonomian yang lesu saat ini. Namun dalam melakukan bisnis maupun penjualan dengan cara online, sangat penting sekali kiranya juga memperhatikan aspek hukum dalam bisnis online. Setidaknya yang perlu diperhatikan ialah cara melakukan penjualan di dunia maya manakala terjadi hal yang tidak diinginkan seperti menangani penipuan, atau komplain yang frontal. Walaupun sebagian besar aspek hukum tersebut diketahui sendiri oleh para pelaku penjual online, akan tetapi alangkah jauh lebih baik bila hal tersebut juga diketahui sebelum memulai bisnis online.]]>
<![CDATA[Effect of User Involvement Peak Management Support Training and Education Program on the Performance of Accounting Information Systems Star Hotels 4 and 5 ]]>
<![CDATA[Ni Komang Ayu Triana DEWI]]>;
<![CDATA[Putu Gede Wisnu Permana KAWISANA]]>;
<![CDATA[Gde Deny LARASDIPUTRA]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/jogta.v1i3.556
<![CDATA[The background of this research is the lack of skills and knowledge that users of accounting information systems have due to the presence of Covid-19. During Covid-19 users of accounting information systems in 4 and 5 star hotels experienced a decrease in hotel revenue. In this study using quantitative methods data was collected using a questionnaire technique. Respondents in this study were 60 people who met the criteria. Three hypotheses were formulated and tested using multiple linear regression analysis. The results of this study are user involvement and top management support have a positive and significant effect on SIA while training and education have a positive effect.]]>
<![CDATA[Pengaruh Sifat Kepribadian Core Self Evaluations dan Machiavellian pada Kinerja Auditor ]]>
<![CDATA[Ni Nyoman Sri Rahayu Damayanti]]>;
<![CDATA[Ni Putu Riski Martini]]>;
<![CDATA[Gde Deny Larasdiputra]]>
<![CDATA[ DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 2 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial ]]>
Publisher : <![CDATA[Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang ]]>
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DOI: 10.36636/dialektika.v4i2.346
<![CDATA[Auditor performance is an audit task that is finished by the auditor at a certain time and measured by audit quality, total task that auditor had finished, and the timeliness planned. Auditor at Purwanto, Sungkoro & Surja Public Accountant Firm did a negligence in giving an opinion for PT Indosat Tbk. They gave an opinion without enough accurate evidence. It means that the auditor performance still being an important issue in Indonesia. Core self evaluations and machiavellian are two personality that can predict the individual performance. Core self evaluations consist of four aspects which is locus of control, emotional stability, self-esteem, and self-efficacy. All of that personality can predict the individual behavior at workplace including individual performance. This research implemented in public accountant firm at Bali Province. Data collected by spreading the questionnaires to the respondents. The respondents are auditor who already worked equal or more than one year. The data was analyzed using multiple linear regression analysis. The result showed that locus of control, emotional stability, and self-esteem had a positive and significance influence on auditor performance. On the other hand, self-efficacy and Machiavellian had a positive but not significance influence on auditor performance.]]>
<![CDATA[The Influence of Profitability, Company Size, and Growth Opportunity on the Quality of Profits in Property and Real Estate Companies Listed on The Indonesian Stock Exchange (BEI) Year 2019-2022 ]]>
<![CDATA[WIDJAYANTI, Putu Feby Silvia]]>;
<![CDATA[SAPUTRA, Komang Adi Kurniawan]]>;
<![CDATA[LARASDIPUTRA, Gde Deny]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v2i4.1024
<![CDATA[The importance of this research is that profit imbalance causes the company's profit quality to decline. If the quality of the company's profits decreases, it will cause errors in decision-making by users of financial reports. This study looks at the link between a firm's size, profitability, growth potential and the quality of its profits. All real estate and property firms listed on the Indonesia Stock Exchange between 2019 and 2022, whose financial reports are available to the public, comprise the research population. Saturated sampling is the sampling strategy employed in this investigation. The study sample comprised sixty-one real estate and property businesses on the Indonesia Stock Exchange (BEI). A total of 244 samples were used in the investigation during the four years. Data analysis approaches employed in this study included multiple linear analysis, hypothesis testing, classical assumption testing, and descriptive statistics. According to the study's findings, profitability significantly and favorably affects the quality of earnings; the size of the business significantly and favorably affects the quality of earnings, and growth opportunities somewhat but favorably affect the quality of earnings.]]>
<![CDATA[RESEARCH IS A DAILY ACTIVITY AN UNDERSTANDING NEEDED TO ATTRACT THE ATTENTION OF PROSPECTIVE RESEARCHERS ]]>
<![CDATA[Larasdiputra, Gde Deny]]>
<![CDATA[ TEMA Vol. 24 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.24.1.16-19
<![CDATA[Problems are something that will always arise in life. A problem solver is certainly the most sought after when a complex problem occurs, the cause is found, and even how to solve it. In situations like this, "research" activities are needed to train an individual's skills. But sometimes for most students in their undergraduate studies, research is considered very difficult but must be passed to get their education degree. Sometimes scientific language that is difficult to understand makes it appear that it requires a high IQ. Collecting data in this study using unstructured interviews which are free interviews where researchers do not use interview guidelines that have been arranged systematically and completely for data collection. Researchers discussed with students the concept of a multimodal method that can help see the problem from a visual, auditory perspective or can be shaped like a story, maybe it can increase the enthusiasm of young researchers. Making the concept of storytelling, having fun, and realizing that this skill is needed for everyday life is needed. Think of it as being a researcher like a detective isn't it fun?]]>
<![CDATA[Case-Based Learning dalam Pembelajaran Akuntansi Sektor Publik ]]>
<![CDATA[Kurniawan Saputra, Komang Adi]]>;
<![CDATA[Priliandani, Ni Made Intan]]>;
<![CDATA[Pradnyanitasari, Putu Dian]]>;
<![CDATA[Larasdiputra, Gde Deny]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v18i1.57
<![CDATA[This study aims to examine the effect of the application of case-based learning methods and motivation on the understanding of public sector accounting with emotional intelligence as a moderator. The population of this study is undergraduate accounting department students who have taken public sector accounting courses at Warmadewa University. The sampling technique in this study was purposive sampling with certain criteria such as students who have taken public sector accounting courses. Research design is survey research design by distributing questionnaires to respondents. Data analysis uses moderated regression analysis (MRA). The results of this study indicate that the application of case-based and motivational learning methods significant positive effect on the understanding of public sector accounting, and proved that emotional intelligence is able to moderate the effect of the application of case-based learning methods and motivation towards understanding public sector accounting.]]>
