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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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IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY Merawati, Luh Komang; Dewi, Ni Nyoman Komala; Yuliastuti, Ida Ayu Nyoman
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.
Pengaruh Ukuran Perusahaan, Profitability, Leverage, Dewan Direksi, dan Gender Board Terhadap Intellectual Capital Disclosure Perusahaan Keluarga di Indonesia Chen, Ariel Valentine Sanjaya; Merawati, Luh Komang; Dicriyani, Ni Luh Gde Mahayu
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8726

Abstract

In Indonesia itself, attention to Intellectual Capital (IC) grew after the emergence of PSAK No. 19 (revised 2015) concerning intangible assets. Based on PSAK No. 19, intangible assets are non-monetary assets that can be identified and have no physical form. This research was conducted to determine the effect of Company Size, Profitability, Board of Directors, Gender Board, Leverage on Intellectual Capital Disclosure of Family Companies in Indonesia. The population in this research are annual reports from sector companies listed on the Indonesia Stock Exchange (BEI) with a time span of 2020 to 2022. The sample used in this research was selected using a purposive sampling technique with a sample size of 54 family companies. The data analysis technique used in this research is multiple linear regression. Based on the research results, it can be seen that gender board has a positive effect on IC disclosure. Variable of company size, profitability, board of directors and leverage has no effect on IC disclosure.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PENGOPTIMALISASIAN ADMINISTRASI KEARSIPAN DAN PENCATATAN PADA HOTEL BLU-ZEA RESORT BY DOUBLE-SIX Dewi, I Gusti Putu Eka Rustiana; Merawati, Luh Komang; Devi, Ni Kadek Sintya
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 12 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Desember 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/3v866x76

Abstract

Hotel Blu-Zea By Double-Six adalah resort mewah yang berlokasi di Jalan Camplung Tnaduk No. 66 Seminyak, Bali. Memiliki 130 kamar yang tersedia, resort ini juga menyediakan fasilitas restoran, pool dan bar yang menjadikan resort ini sebagai pilihan yang sempurna untuk liburan keluarga atau liburan romantis bersama pasangan. Dalam perkembangan usahanya, hotel ini juga memiliki beberapa kendala dimana saat melakukan observasi pada Hotel Blu-Zea By Double-six ditemukan permasalahan yaitu terdapat sistem pengarsipan yang belum optimal. Hal ini tentu dapat menimbulkan resiko yang besar, terutama terkait masalah keamanan dan kerahasiaan dokumen perusahaan yang jika tidak ditangani dengan benar maka akan berdampak merugikan perusahaan. Pengenalan sistem informasi dan teknologi kepada perusahan akan dapat membantu dalam memudahkan pengarsipan, menghemat tempat, dan mendukung kepraktisan ketika mengakses data. Berdasarkan permasalahan yang ditemukan di Hotel Blu-Zea Resort By Double-six, pelaksana tertarik untuk melakukan pengabdian masyarakat pada Hotel Blu-Zea By Double-Six, dan mengambil judul “Implementasi Sistem Informasi Akuntansi Dalam Pengoptimalan Admnistrasi Kearsipan dan Pencatatan Pada Hotel Blu-Zea Resort By Double-Six.
Why Do Village Officials Commit Fraud? Exploring the Underlying Factors Merawati, Luh Komang; Sunarsih, Ni Made; Suardyana, Luh Kalpika Jyunda Aryputri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
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.v3i2.12684

Abstract

Fraudulent behavior refers to deliberate deception or misconduct carried out by individuals or groups, aiming to gain unfair advantages at the expense of others. Such actions are typically committed with full awareness of their potential to harm other individuals or entities. This study aims to examine the influence of pressure, opportunity, rationalization, gender, and information asymmetry on the tendency to commit fraud within village governments in Denpasar City. The population in this study consists of all village officials serving as Heads of Section and Heads of Affairs who are directly involved in the administration and financial management of villages, using purposive sample, a total of 46 respondents were obtained within 27 villages. Data analysis was conducted using the Partial Least Squares (PLS) method. The results show that opportunity has a significant positive influence on the tendency to engage in fraudulent behavior among village officials. In other words, the greater the opportunity, the higher the likelihood of committing fraud. In contrast, pressure, rationalization, gender, and information asymmetry do not have a significant impact on fraudulent tendencies in the village governments of Denpasar city.
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