Article Per Year (5 Year)
p-Index From 2021 - 2026
5.699
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Prospek: Jurnal Manajemen dan Bisnis
I Gede Agus Pertama Yudantara
Universitas Pendidikan Ganesha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
Pengungkapan Proses Penganggaran Dana dan Akuntabilitas dalam Implementasi Dana Penerapan Corporate Social Responsibility (Studi pada PDAM Kabupaten Buleleng) I Putu Tedy Arya Wahyudi; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35040

Abstract

The purpose of this study is to find out how the process of budgeting Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, to find out how the process of accountability of Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, and to find out what are the obstacles faced in the disclosure process. budgeting and accountability of Corporate Social Responsibility at PDAM Buleleng Regency. This research method uses qualitative methods. The result of this research is that the budgeting process is regulated in the regional regulations of Buleleng Regency. Furthermore, the accountability of the budgeting process is shown by making financial reports that are checked by KAP and shown by the publication of social activities and CSR to the PDAM website. The results of the latest research from this study show that there are no obstacles in the budgeting process because there are regulations that regulate but in the realization process there are several problems due to the COVID-19 pandemic.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP), SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN PERAN INTERNAL AUDIT INSPEKTORAT DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH Made Ary Dwiyana; Gede Agus Pertama Yudantara; Putu Julianto
Jurnal Akuntansi Profesi Vol. 10 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.22865

Abstract

Penelitian ini bertujuan untuk menguji Implementasi Standar Akuntansi Pemerintah, Sistem Pengendalian Intern Pemerintah, dan Peran Internal Audit Inspektorat Daerah Kabupaten Buleleng terhadap Kualitas Laporan Keuangan secara parsial maupun simultan. Penelitian ini menggunakan data primer. Penelitian ini termasuk penelitian dengan pendekatan kuantitatif serta menggunakan jenis penelitian kausal. Populasi dalam penelitian ini adalah seluruh pegawai pada Dinas di Lingkungan Kabupaten Buleleng dengan jumlah sample 46 responden, sample dipilih menggunakan metode purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan kuisioner kemudian data diolah dengan statistical package for social sciences (SPSS). Hasil penelitian menunjukkan secara parsial dan simultan bahwa Implementasi Standar Akuntansi Pemerintah, Sistem Pengendalian Intern Pemerintah dan Peran Internal Audit Inspektorat Daerah Kabupaten Buleleng berpengaruh positif terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Buleleng. Hal ini dikarenakan ketiga variable tersebut memiliki nilai t hitung lebih besar dari t table begitu pula dan signifikan lebih kecil dari 0,05 begitu pula dengan simultan yang menunjukkan bahwa secara bersama- sama dengan nilai signifikan lebih kecil dari 0,05. Kata kunci :Audit, Akuntansi, Implementasi, Kualitas, Pemerintah
Analisis Sistem Pengendalian Internal Pengelolaan Dana Bantuan Keuangan Khusus (BKK) di Subak Tani Kayupas Beduuran Desa Banyuning Ketut Suci Artini; I Gede Agus Pertama Yudantara
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrack   This study aims to find out the implementation of the internal control system for special financial aid funds management with the Tri Hita Karana concept in Subak Kayupas Beduuran Banyuning Village. This research was conducted by using qualitative method. Data was collected through observation, interviews, and documentation which were subsequently carried out data analysis through three stages, namely (1) data reduction, (2) data presentation, and (3) drawing conclusions. The results of this study showed that the special financial aid funds management in the Subak Kayupas Bedauuran starting from the planning, implementation, and accountability stages had implemented values that are constrained in the concept of Tri Hita Karana, namely Parahyangan, Pawongan, and Palemahan. The implementation of the internal control system based on environmental control components, risk assessment, control activities, information and communication, and monitoring in the management of special financial aid funds accompanied by the concept of Tri Hita Karana in Subak Kayupas Beduuran Banyuning has run quite adequately, so  it can be concluded that special financial fund aid management in Subak Kayupas Beduuran has run well.   Keywords: Subak, Fund Management, Internal Control
Pengaruh Pemahaman Perpajakan, Sosialisasi Perpajakan dan Pelayanan Fiskus Terhadap Niat Pemanfaatan Fasilitas PMK 86/03.2020 Pada Masa Pandemi Covid-19 (Studi Empiris Terhadap Wajib Pajak UMKM di Kabupaten Gianyar) Ni Komang Yunika Sari; I Gede Agus Pertama Yudantara
Prospek: Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Pemahaman Perpajakan , Sosialisasi Perpajakan dan Pelayanan Fiskus terhadap Niat Pemanfataan Fasilitas PMK 86.03.2020. Pada penelitian ini peneliti menggunakan metode penelitian penyebaran kuisioner dengan teknik Purposive Sampling. penelitian dilakukan kepada wajib pajak UMKM yang terdaftar di KPP Pratama Kabupaten Gianyar dengan jumlah sampel yang terkumpul sebanyak 99 responden. Hasil dari penelitian ini menunjukan bahwa Pemahaman Perpajakan , Sosialisasi Perpajakan, Pelayanan Fiskus dan Niat Pemanfataan Fasilitas PMK 86.03.2020 berpengaruh positif dan signifikan terhadap pemanfaatan PMK 86.03.2020 pada masa pandemi Covid 19. Hal ini berarti bahwa semakin baik pemahaman perpajakan, sosialisasi perpajakan dan pelayanan fiskus yang diterapkan maka akan menambah niat wajib pajak dalam memanfaatkan fasilitas insentif pemerintah.
Pengaruh Prediksi Kebangkrutan Dengan Model Altman Z-Score dan Fulmer H-Score Terhadap Harga Saham Badan Usaha Milik Negara Non-Perbankan yang Terdaftar di Bursa Efek Indonesia Gusti Ayu Mita Dwi Lestari; I Gede Agus Pertama Yudantara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.37116

Abstract

This study aims to determine the effect of bankruptcy prediction by the Altman Z-Score and Fulmer H-Score models on the stock price of Non-Banking State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample of this study was selected using a purposive sampling technique and consisted of 15 Non-Banking State-Owned Companies listed on the Indonesia Stock Exchange. This study used secondary data derived from the company's financial statements and stock summaries for the 2015-2020 period. The research method used is descriptive quantitative. The analysis technique of this research was statistics using the SPSS application. The results show that partially, bankruptcy prediction using the Altman Z-Score and Fulmer H-Score models has a significant positive effect on stock prices, so both models can be used to estimate future stock price changes. The results also show that bankruptcy prediction using both models simultaneously affects the stock prices.
Determinan Keputusan Pelaku Umkm Dalam Memilih Pinjaman Online Sebagai Alternatif Pendanaan Putu Arik Lesmawan; I Gede Agus Pertama Yudantara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.40614

Abstract

This study aims to analyze the factors that influence the decisionmaking process of small business ventures in choosing online loans (peer to peer lending) as an alternative funding. This type of research is quantitative research that uses purposive sampling method with a sample of 100 owners small business ventures. This research data uses primary data obtained by distributing questionnaires to owner small business ventures who do business in Buleleng Regency and have used online loans. The method used in this research is descriptive analysis. The results of this study indicate four factors that positively and significantly influence the decisionmaking of owner small business ventures in choosing online loans as an alternative funding (1) Motivation (2) Experience (3) Credit Elements (4) Marketing. While the attitude and demographic factors have a negative and significant effect on the decisionmaking of owner small business ventures in choosing online loans as an alternative funding. Motivation is the most significant factor influencing the decisions of owner small business ventures in making online loans as an alternative funding Keywords : Loans Online, Financial Technology, Small Business Ventures
Penerapan Sistem Informasi Akuntansi Penggajian Pegawai ASN dan Non ASN Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Buleleng Ni Komang Erina Liliani; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36679

Abstract

This study aims to find out about how to implement accounting information systems for ASN and non-ASN employees at the Buleleng Regency Financial and Revenue Management Agency. The subject in this study is the Regional Finance and Revenue Management Agency of Buleleng Regency, and the object of this research is the Application of the ASN and Non ASN Employee Payroll Accounting Information System at the Buleleng Regency Financial and Revenue Management Agency. The data collection method used in this study is the observation method, interview method, and documentation method. Qualitative descriptive data analysis techniques were used in this study to describe the data obtained in the study. This study shows how the payroll accounting information system used in the Finance and Revenue Management Agency of Buleleng Regency.
Mengungkap Akuntabilitas Pengelolaan Dana Punia Pada Pura Dang Kahyangan Jati, Kabupaten Jembrana, Bali Putu Mitha Aryasita; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.39921

Abstract

This study aimed to determine how to manage accountability of punia funds at Pura Dang Kahyangan Jati, Jembrana Regency, Bali. This research used qualitative method with descriptive research type. Sources of data used are primary and secondary data. Primary data were obtained from the results of interviews with temple administrators, stakeholders, and the community who own the Dang Kahyangan Jati Temple. Secondary data obtained from financial reports and other literature. Methods of data collection is done through observation, interviews, and documentation. The data analysis method is carried out through the process of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicated that the report on the recapitulation of income and expenditure of Pura Dang Kahyangan Jati which aims to provided information related to income and expenses that occur during a period as well as a form of accountability for the poor community. In addition, the recapitulation report will also be submitted at the pempon meeting attended by the temple management, representatives from the four pengempon villages and the priests of the Dang Kahyangan Jati Temple.
PENERAPAN SISTEM PENCATATAN KEUANGAN ASET BIOLOGIS BERDASARKAN SAK-EMKM PADA USAHA AYAM PETELUR (Studi Kasus Pada Ayodhya Farm Di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali): (Studi Kasus pada Ayodhya Farm di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali) I Komang Sujana; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43585

Abstract

This study aims to determine the application of the biological asset financial recording system based on SAK-EMKM in the laying hen’s business. This research was conducted at the " Ayodhya Farm " laying hens farm, Sukawana Village, Kintamani District, Bangli Regency, Bali. This study used qualitative research methods. The first data collection in this study was conducted through interviews with laying hens’ business owners and employees, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data display, and data verification. The results of this study are the first in terms of the recognition of biological assets and agricultural products produced, including having complied with the cues of making financial statements in accordance with PSAK 69 on Agriculture, the second in terms of measuring biological assets and agricultural products that have not been fully carried out, the third in terms of measurement of biological assets and agricultural products. In terms of presentation and disclosure, this business still uses simple reports. However, it is hoped that later it will be able to report in accordance with PSAK 69 and SAK-EMKM.
Penyusunan Laporan Keuangan Berbasis SAK EMKM Dan Pengukuran Kinerja Keuangan Di Fortuna Handicraft Ni Luh Made Ratna Yuliawati; I Gede Agus Pertama Yudantara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.37751

Abstract

AbstrakPenelitian ini dilakukan untuk mengetahui bagaimana penyusunan laporan keuangan Fortuna Handicraft berdasarkan SAK EMKM dan untuk mengetahui kinerja keuangannya yang diukur menggunakan analisis rasio. Jenis penelitian ini yaitu dengan metode deskriptif kualitatif untuk penyusunan laporan keuangannya dan metode deskriptif kuantitatif untuk mengukur kinerja keuangannya. Metode pengumpulan data yang digunakan yaitu observasi, wawancara dan dokumentasi. Analisis data menggunakan deskriptif kualitatif dengan pengumpulan data, reduksi data, penyajian data, dan menarik kesimpulan dan untuk deskriptif kuantitatifnya menggunakan analisis rasio.Hasil penelitian ini menunjukkan bahwa pencatatan keuangan Fortuna Handicraft belum sampai pada penyusunan laporan keuangan, dengan disusunnya laporan keuangan Fortuna Handicraft yang sesuai SAK EMKM maka memudahkan dalam melakukan pengukuran kinerja keuangannya. Hasil pengukuran kinerja keuangan menunjukkan bahwa diukur menggunakan rasio solvabilitas menunjukkan kondisi keuangan yang sehat, diukur menggunakan rasio aktivitas menunjukkan kondisi keuangan yang tidak sehat dan diukur menggunakan rasio likuiditas dan rasio profitabilitas menunjukkan kondisi keuangan yang sangat tidak sehat.Kata Kunci : Laporan Keuangan , SAK EMKM, Rasio Keuangan
Co-Authors Agung Ardiansyah, Agung Andriani, Kadek Eni Apriliani, Ni Nyoman Nanik Ari Ariani, Ni Gusti Putu Arisusanti, Komang Laksmi Astawa, I Made BRATA, I KADEK Damayanti, I Gusti Ayu Miswa Dewa Ayu Dwiki Widiastiti Dewi, Ida Ayu Putu Priska Dewi, Ni Putu Gina Puspita Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Rusiantika Dwiyana, Made Ary Gusti Ayu Mita Dwi Lestari Gusti Ayu Wulandita Yuliawati I Gede Pande Sudiartana I Komang Sujana I Made Astawa I Putu Julianto I Putu Tedy Arya Wahyudi Ida Ayu Putu Priska Dewi Kadek Dandy Arta Dhana Kadek Eni Andriani Kadek Irdayusi Pratami Kadek Neti Mutiari Kasih, Ni Putu Kent Mariskha Rindu Bunga Ketut Suci Artini Lestari, Ni Putu Rara Kurnia Luh Made Widyawati Luh Putu Eka Ulansari Luh Putu Junita Ary Uttari Made Arie Wahyuni Made Ary Dwiyana Madrawan, Gede Rendy Marcella, Silvia Erin Mutiari, Kadek Neti Ni Komang Erina Liliani Ni Komang Yunika Sari Ni Luh Made Ratna Yuliawati Ni Made Rina Sudariani Ni Made Santalina Ni Nyoman Rinayanti Putri Mardani Ni Putu Gina Puspita Dewi Ni Putu Rara Kurnia Lestari Ni Putu Septiawati Ni Putu Sinta Kharisma Dewi Ni Wayan Ratna Sari Pebriani, Anak Agung Ayu Sasih Pratami, Ni Kadek Ayu Denita Putri, Yona Irfany Putu Arik Lesmawan Putu Mitha Aryasita Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Santalina, Ni Made Sari, Ni Made Putri Candra Sudariani, Ni Made Rina Sudiartana, I Gede Pande Ulansari, Luh Putu Eka Wahyudi, I Putu Tedy Arya Widyawati, Luh Made Wulandita Yuliawati, Gusti Ayu Yona Irfany Putri