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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Kompartemen : Jurnal Ilmiah Akuntansi Jurnal ULTIMA Accounting Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Widya Akuntansi dan Keuangan JAKED ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal Research of Accounting Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai International Journal of Applied Business and International Management Journal of International Conference Proceedings Dharma Jnana Jurnal Inovasi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat SENEMA
Luh Komang Merawati
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kompetensi dan Peran Partisipasi Masyarakat dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa Ni Kadek Hariani; Luh Komang Merawati; Ida Ayu Nyoman Yuliastuti
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.178 KB) | DOI: 10.35837/subs.v6i1.1765

Abstract

This study aims to examine and obtain empirical evidence the effect of village apparatus competency, head village leadership, community participation, utilization of informaton technology and internal control system in accountability of village fund management. The  population in this study  were 8 villages in Kecamatan Selat, Kabupaten Karangasem, using purposive sampling method,  a sample of  44 respondents was obtained consist of the village secretary, head of planning affairs, head of financial affairs, head of BPD, chair of LPM, and head of PKK. The research methodology used is quantitative  using multiple linear regression analysis. The results of this study indicate that the variable village apparatus competency, head village leadership, and utilization of information technology have no significant effect on accountability of village fund management, community participation has positive effect on accountability of village fund management, while internal control system has negative effect on accountability of village fund management.
IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY Luh Komang Merawati; Ni Nyoman Komala Dewi; Ida Ayu Nyoman Yuliastuti
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2929

Abstract

Abstract— The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is strongly influenced by audit delay or audit completion time. This research aims to know the effect of IFRS implementation, company loss disclosure, auditor switching, internal control system and leverage on audit delay in manufacturing company listed on Indonesia Stock Exchange from 2018 to 2020. Population in this research were 186 company, using a purposive sampling method obtained 161 company, resulted 483 observation for three years. The data analysis technique used was multiple linear regression analysis. The research result was IFRS implementation and company loss disclosure had a positive effect on audit delay, while the internal control system, leverage and auditor switching had no effect on audit delay. Keywords: Audit Delay; Auditor Switching; Disclosure; IFRS; Internal Control System; Leverage.
Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati Ida Ayu Nyoman Yuliastuti; Ni Wayan Anggi Eswarani; Luh Komang Merawati
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.503

Abstract

The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.
THE QUALITY OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN DENPASAR CITY VILLAGE OFFICES Luh Komang Merawati; Ida Ayu Nyoman Yuliastuti; Ni Luh Putu Suwandewi
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12295

Abstract

This study aims to examine user involvement, personal technical skills, user communication, organizational size and information quality on the performance of accounting information systems (AIS) at village offices in Denpasar City. The population in this study were employees at village offices throughout Denpasar City and obtained 64 employees as sample using purposive sample method. Data analized with multiple linear regression analysis. The results showed that user involvement in the development of AIS, user communication and information quality has a positive effect on AIS performance, while personal technical skills and organizational size had no effect on AIS performance.
PREDIKSI FINANCIAL DISTRESS DARI PERSPEKTIF FINANCIAL INDICATORS DAN OWNERSHIP STRUCTURE Putu Diah Pratiwi; Luh Komang Merawati; Daniel Raditya Tandio
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.87

Abstract

The purpose of this study is to determine the relationship between financial indicators and ownership structure in predicting financial distress. Indicators of financial used in this study include sales growth, ROA-measured profitability, and DAR-measured leverage, while institutional and managerial ownership are shown by the ownership structure. The population are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 with 78 sample obtained using purposive. This study used logistic regression as a data analysis tool. The results shown that ROA has a negative effect on financial distress prediction. Sales growth has a positive effect on financial distress prediction. Whille leverage, managerial and institutional ownership did not affect on financial distress prediction in manufacturing companies.
Pengaruh Leverage, Pertumbuhan Perusahaan, Ukuran Perusahaan, Risk Profile dan Profitabilitas Terhadap Nilai Perusahaan Kadek Meilyana Syahrani; Luh Komang Merawati; Daniel Raditya Tandio
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.v1i1.6884

Abstract

This study aims to determine and test the effect of leverage, growth, size, risk profile, and profitability, on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 41 banking companies which were determined based on the purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. Based on the results of the study, it shows that leverage has no effect on firm value, growth has a positive effect on firm value, size has a positive effect on firm value, risk profile has no effect on firm value, and profitability has a positive effect on firm value.
STRATEGI MENINGKATKAN KUALITAS PELAYANAN DAN DISIPLIN KERJA PADA PT. TIARA INDAH ABADI Merawati, Luh Komang; Riska Vidyasari, Sang Ayu Made
Jurnal Dharma Jnana Vol. 1 No. 1 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.944 KB)

Abstract

Tiara Indah Abadi merupakan sebuah perusahaan yang bergerak dibidang industri otomotif sepeda motor jenis skuter. Kegiatan yang dilakukan di perusahaan ini yaitu menjual sepeda motor Piaggio Vespa. Covid-19 merupakan penyakit menular yang berpotensi menimbulkan kedaruratan kesehatan masyarakat. Oleh sebab itu, tindakan pencegahan terhadap jenis penyakit menular tersebut wajib dilakukan secepat mungkin. Metode yang digunakan untuk meningkatkan kualitas pelayanan dan disiplin kerja di PT. Tiara Indah Abadi Cabang Gunung Agung upaya pencegahan penyebaran Covid-19 dalam adalah penyuluhan, pendampingan, pelatihan dan pengontrolan. Upaya pencegahan Covid-19 dalam meningkatkan kualitas pelayanan dan disiplin kerja dilakukan melalui pembuatan SOP pencegahan Covid-19, pelaksanaan protokol pencegahan Covid-19 sesuai dengan SOP, pelatihan karyawan mengenai kualitas pelayanan terhadap konsumen guna mendapatkan kualitas pelayanan prima, melakukan pengontrolan absensi karyawan terhadap jam kerja.
Investigating the Role of Tax Consultant in Urgencies of Voluntary Disclosure Program 2022 Merawati, Luh Komang; Endiana, I Dewa Made; Suardyana, Luh Kalpika Jyunda A.
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18487

Abstract

The government has made numerous attempts to raise tax revenues in response to the Covid 19 outbreak, either by enhancing or perfecting tax laws. The Voluntary Disclosure Program (PPS) is one of the government's policies. PPS is sometimes referred to  Tax Amnesty Volume II. This study intends to investigate the influence of PPS policy on perceptions of taxpayer compliance and the function of tax consultants as a moderating factor. Primary data were collected randomly through the distribution of online questionnaires and obtained 33 respondents as samples. The data analysis technique used is the Moderated Regression Analysis (MRA) interaction test. The test results prove that the PPS policy has a positive effect on the perception of taxpayer compliance and the role of the Tax Consultant is proven as a moderating variable that strengthens the relationship. The results of the study are expected to provide an empirical contribution to the taxation policies taken by the government so that they can be used as evaluation materials to innovate and educate the public in improving tax compliance and state revenues.
Determinan Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar Suardyana, Luh Kalpika Jyunda A.; Rana Prasta, I Putu Agus; Merawati, Luh Komang; Endiana, I Dewa Made; Sunarsih, Ni Made
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3203

Abstract

Increasing village fund allocation requires accountability in village fund management. This study aims to examine the internal characteristics of village fund managers, namely the competence of village government officials and organizational commitment as well as the  internal control system and public participation in managing the village fund. The population of this study included village apparatus and BPD in 27 villages of Denpasar city. The data analysis technique used is multiple linear regression.The results show that competence of village government officials, organizational commitment, and public participation do not affect village fund management accountability, while the internal control system is found to have a positive effect significantly. 
Pengaruh Profitabilitas, Lukuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Setiowati, Eni; Merawati, Luh Komang; Dicriyani, Ni Luh Gede Mahayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3574

Abstract

If a company is unable to face competition between companies, the company could experience losses and ultimately cause the company to experience financial distress. Financial distress is defined as the stage of decline in a company's financial condition that occurs before bankruptcy or liquidation occurs. This research aims to determine the effect of profitability, liquidity, leverage, company size and managerial ownership on financial distress. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research are all manufacturing companies listed on the Indonesian Stock Exchange. The data used is secondary data from the company's annual financial reports. The research sample used purposive sampling. The final sample obtained was 74 companies. The analysis technique used is logistic regression analysis using the SPSS 25.0 program. The research results show that profitability has a negative effect on financial distress conditions and leverage has a positive effect on financial distress, while liquidity, company size and managerial ownership have no effect on financial distress.  
Co-Authors Chen, Ariel Valentine Sanjaya Daniel Raditya Tandio Daniel Raditya Tandio Devi, Ni Kadek Sintya Dewa Nyoman Badera Dewi, I Gusti Putu Eka Rustiana Dewi, Ni Nyoman Komala Dicriyani, Ni Luh Gde Mahayu Dicriyani, Ni Luh Gede Mahayu I Dewa Made Endiana I Gede Cahyadi Putra I Gusti Lanang Agung Dwipranata I Ketut Sukrada I Ketut Yadnyana I Made Sadha Suardikha I Nym Kusuma Adnyana Mahaputra I Putu Edy Arizona Ida Ayu Nyoman Yuliastuti Kadek Anantazikha Kadek Meilyana Syahrani Mahaputra, I Nym Kusuma Adnyana Ni Kadek Hariani Ni Luh Putu Suwandewi Ni Luh Putu Yuni Ariska Ni Luh Tina Ariningsih Ni Made Ari Andayani Ni Made Dwi Ratnadi Ni Made Sunarsih Ni Nyoman Komala Dewi Ni Putu Diah Cahyani Ni Putu Intan Dewi Prayati Ni Putu Mariyani Ni Wayan Anggi Eswarani Ni Wayan Rustiarini Ni Wayan Yusniar Eka Pramitha, Gede Dana Putra, I Putu Mega Juli Semara Putu Agus Ardiana Putu Diah Kumalasari Putu Diah Pratiwi Rana Prasta, I Putu Agus Riska Vidyasari, Sang Ayu Made Sang Ayu Made Wiska Setiowati, Eni Suardyana, Luh Kalpika Jyunda A. Suardyana, Luh Kalpika Jyunda Aryputri Sukrada, I Ketut Suwandewi, Ni Luh Putu Wiska, Sang Ayu Made