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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat JIA (Jurnal Ilmiah Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Profession Journal (APAJI) SOLUSI Widya Akuntansi dan Keuangan Equity: Jurnal Ekonomi MOTIVASI Jurnal Manajemen dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi EKONOMIKA45 JRABA Dinamika Widyagama National Conference on Economics and Business (WNCEB) Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Manajemen dan Dinamika Bisnis Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Dehasen Mengabdi Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Jurnal Akuntan Publik Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing E-JURNAL AKUNTANSI SENEMA
Ni Luh Putu widhiastuti, Ni Luh Putu
Universitas Mahasaraswasti Denpasar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD Ni Luh Putu Widhiastuti; Putu Diah Kumalasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.208

Abstract

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGETAHUAN, DAN PELATIHAN SISTEM INFORMASI BERBASIS KOMPUTER PADA KINERJA INDIVIDUAL DI PT. PEGADAIAN (PERSERO) KABUPATEN BADUNG Ni Luh Putu Widhiastuti; I Putu Mega Saputra; I Putu Mega Juli Semara Putra
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16640

Abstract

ABSTRAKKinerja individu dirasa sangat penting dan perlu diperhatikan oleh setiap perusahaan, karena merupakan faktor dan pemeran utama dalam proses kerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, pengetahuan, dan pelatihan sistem informasi berbasis komputer pada kinerja individual di PT. Pegadaian (Persero) Kabupaten Badung. Populasi penelitian ini berjumlah 74 dan yang dijadikan sampel sebanyak 43 orang dengan teknik purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda dengan menggunakan bantuan SPSS versi 23.0 for windows. Hasil penelitian menunjukkan bahwa kecerdasan spritual dan pelatihan sistem informasi berbasis komputer berpengaruh positif terhadap kinerja individual, sedangkan kecerdasan emosional dan pengetahuan sistem informasi berbasis komputer tidak berpengaruh terhadap kinerja individual.Kata kunci: kecerdasan emosional, kecerdasan spiritual, pegetahuan, dan pelatihan sistem informasi berbasis komputerABSTRACTIndividual performance is considered important and needs to be considered by every company, because it is a factor and the main character in the process of work. The purpose of this study is to determine the Influences of Intelligence, Sprituals Intelligence Knowledge, and Training of Computer Based Information System on Individual Performance at PT. Pegadaian (Persero) Badung regency. The population of this research is 74 and the samples are 43 people with purposive sampling technique. Data analysis using multiple linear regression analysis using SPSS version 23.0 for windows. The results showed that Spiritual intelligence and computer-based information training system have a positive effect on individual performance, and intelligence of computer-based information system has no effect on individual performance.Keywords: intelligence, spiritual intelligence, knowledge, and training of computer-based information systems
KINERJA KEUNGAN LEMBAGA PERKREDITAN RAKYAT SEBELUM PANDEMI COVID 19 Ni Luh Putu Widhiastuti
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.750

Abstract

Financial performance is important because it shows the ability of the LPD to generate profits in a period that can be used as a basis for future decision making and evaluating what has been achieved. This research was conducted with the aim of knowing the effect of non-performing loans, savings growth, deposit growth, credit growth, asset growth and operating income operating expenses on financial performance. The population in this study was conducted at the Village Credit Institution in Badung Regency from 2018 to 2019. The sample determination method used was purposive sampling, so that a total sample of 214 LPDs was obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans, savings growth, deposit growth, and asset growth have no effect on financial performance, while credit growth has a positive effect on financial performance and operating expenses for operating income have a negative effect on financial performance. Further researchers can conduct research again on LPDs in Bali and add other variables such as the capital adequacy ratio.
APA SAJA YANG MEMPENGARUHI KINERJA AUDITOR PADA KAP DI BALI Ni Made Arik Julianti; Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.736 KB) | DOI: 10.31328/wnceb.v2i1.3196

Abstract

Abstrak Kemampuan seorang auditor untuk menghasilkan temuan atau hasil pemeriksaan yang dilakukannya merupakan kinerja seorang auditor. Agar auditor memiliki kinerja yang tinggi, suatu organisasi perlu memperhatikan Faktor-Faktor yang mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh profesionalisme auditor, independensi auditor, etika profesi, motivasi auditor dan kepuasaan kerja terhadap kinerja auditor pada Kantor Akuntan Publik di Bali. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Di Bali. Dalam penelitian terdapat sebanyak 65 responden pada 13 Kantor Akuntan Publik di Bali. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan metode nonprobability sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa profesionalisme auditor, etika profesi dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi dan kepuasan kerja tidak berpengaruh terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap kinerja auditor, seperti pengalaman kerja.Kata kunci: Profesionalisme, Independensi, Etika Profesi, Motivasi, Kepuasaan Kerja dan Kinerja Auditor.AbstractThe ability of an auditor to produce findings or results of examinations that he conducts is the performance of an auditor. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of auditor professionalism, auditor independence, professional ethics, auditor motivation and work satisfaction on auditor performance at the Public Accounting Firm in Bali.The population in this study is an auditor who works at the Public Accounting Firm in Bali. In the study there were as many as 65 respondents at 13 Public Accounting Firms in Bali. The sampling technique in this study is using nonprobability sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the professionalism of the auditor, professional ethics and motivation positively affect the performance of the auditor. While independence and job satisfaction have no effect on the performance of the auditor. Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.                                                                              Keywords: Professionalism, Independence, Professional Ethics, Motivation, Work Satisfaction and Auditor Performance.
PEMANFAATAN AWIG-AWIG DALAM AKUNTABILITAS, TRANSPARASI, DAN PERAREM PENGELOLAAN KEUANGAN PADA KEARIFAN LOKAL MENYAMA BRAYA Rai Dwi Andayani; Ni Luh Putu Widhiastuti
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2887

Abstract

In Balinese society, the function of financial management in Customary Village is very interesting to observe because in the function it is combined with elements of custom and tradition that develop in the Customary Village. This research was conducted to find out: 1) the implementation of awig-awig as the accountability control of financial management of Village, 2) the accountability process carried out by the administrators of Village. 3) the reason of collecting fee from pengampel (a customary villager who does not do his duty) when the village had received fund from the government,The result of the study showed that , 4) the role of awig-awig (Balinese Customary Regulation) in village financial management,5) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management. The result of the study showed that 1) ) awig-awig was used as a very effective control in supervising the administrators,2) in terms of accountability regarding the management process done by the traditional community administrators, the community fully entrusted the management to the traditional community administrators, 3) the collection fee was held because it was useful as a binder for the krama banjar (customary community), 4) the role of awig-awig in financial management was to support accountability, transparency, and community participation so that the income of Customary Village could increase more, 5) Accountability and transparency in financial management carried out by prajuru have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
PENGARUH RASIO AKTIVITAS, PROFITABILITAS, LEVERAGE, ARUS KAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONDISI FINANCIAL DISTRESS Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Komang Sri Nidya Narastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.127-138

Abstract

This study aims to test and obtain empirical evidence of the effect of acticity ratio, profitability, leverage, cash flow, and company growth on financial distress condition at the manufacture companies listed in Indonesia Stock Exchange period 2018-2020. The population in this study is the manufacture companies listed in Indonesia Stock Exchange, amounting to 193 companies. The sample in this study were 87 companies based on purposive sampling technique. The analysis technique used is logistic regression analysis. The results showed that activity ratio had no effect on the financial distress, profitability had a negative effect on the financial distress, leverage had a positive effect on the financial distress, cash flow had no effect on the financial distress, and company growth had no effect on the financial distress.
Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Manajemen Laba I Gusti Agung Arista Pradnyani; Ni Luh Putu Widhiastuti
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.353

Abstract

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership can moderate the effect of profitability and company size on earnings management.
Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3975

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.
Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

Abstract

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility Ni Kadek Elis Pitriani; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1559

Abstract

Disclosure of corporate social responsibility (CSR) is a communication process regarding the social and environmental impacts of the economic activities of an organization or company on special interested groups and on society as a whole. This study aims to examine the effect of firm size, company age, profitability, leverage and company growth on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2020- 2022 as many as 47 companies. The sample used is as many as 41 companies based on purposive sampling method, namely the sampling technique with certain criteria, so the total of companies for the 3 periods was 123 sample. The data used in this study is secondary data. The analytical technique used multiple linear regression analysis test. The results show that firm size, leverage and company growth has a positive effect on corporate social responsibility disclosure, while company age and profitability have no effect on corporate social responsibility disclosure.
Co-Authors Adytia, Chintia Jani Apri Ani, Ni Kadek Irdian Arista Pradnyani, I Gusti Agung Febrinata, Putu Adella I Dewa Gede Dharma Suputra I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Bagus Sanjaya I Putu Mega Saputra Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kadek Juli Artha Komang Sri Nidya Narastuti Kusuma Dewi, Kadek Indah Lestari, Ni Kadek Mita Made Yenni Latrini Mariyatni, Ni Putu Sri Ni Kadek Ari Ayunitha Ni Kadek Elis Pitriani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winayanti Ni Kadek Nanda Claudia Winyanti Ni Kadek Norma Brahandayani Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Mia Dwilestari Ni Made Rai Juniariani Ni Made Rai Juniariani Ni Putu Audi Marcia Jivanka Ni Putu Diah Erawati Ni Putu Mia Pradnyawati Ni Putu Sinta Dewi Yanti Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Ni Wayan Sintya Jayanti Novitasari , Ni Luh Gde Permatasari, Sri Ayu Pradnyawati, Sagung Oka Putra, I Putu Mega Juli Semara Putu Diah Kumalasari Rai Dwi Andayani W Ratna Wardani Sagung Oka Pradnyawati Saputra, I Putu Mega Srimeliani, Ni Luh Widiastuti, Ni Putu