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All Journal JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan Dharma Bhakti
NI WAYAN YUNIASIH
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Dewi, Ida Ayu Sasmita; Erlinawati, Ni Wayan Alit; Yuniasih, Ni Wayan
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.212 KB) | DOI: 10.36733/juima.v9i2.548

Abstract

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge
PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Desiyanti, Ni Made Indri; Negara, I Wayan Suka; Yuniasih, Ni Wayan
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.067 KB)

Abstract

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and as­sist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The popula­tion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.
PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Ida Ayu Sasmita Dewi; Ni Wayan Alit Erlinawati; Ni Wayan Yuniasih
JUIMA : JURNAL ILMU MANAJEMEN Vol. 9 No. 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.212 KB) | DOI: 10.36733/juima.v9i2.548

Abstract

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge
PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Ni Made Indri Desiyanti; I Wayan Suka Negara; Ni Wayan Yuniasih
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i1.299

Abstract

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and as­sist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The popula­tion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.
Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar Ni Ketut Muliati; Ni Wayan Yuniasih; Putu Deddy Samtika Putra
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): 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.v11i2.2836

Abstract

Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis. The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.
KOMPUTERISASI DALAM PROSES PENYUSUNAN LAPORAN KEUANGAN PADA USAHA SIMPAN PINJAM TAMBA ARTHA NADI TAMBAWU KAJA IDA AYU SASMITA DEWI; NI WAYAN ALIT ERLINA WATI; NI WAYAN YUNIASIH
JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.738 KB) | DOI: 10.32795/jsb.v2i1.291

Abstract

Laporan keuangan adalah bentuk pertanggungjawaban keuangan oleh manajemen kepada pemberi modal dalam sebuah usaha. Laporan keuangan yang baik adalah laporan keuangan yang menyajikan informasi yang relevan dan reliabel. Untuk menghasilkan laporan keuangan yang berkualitas diperlukan pemahaman yang cukup tentang prinsip akuntansi dan adanya sistem komputerisasi yang diharapkan dapat mempermudah pekerjaan manajemen. Usaha simpan pinjam Tamba Artha Nadi merupakan salah satu usaha simpan pinjam yang dimiliki oleh Banjar Tembawu Kaja. Dalam proses penyusunan laporan keuangannya masih menggunakan catatan manual walau menggunakan computer sehingga ada risiko kesalahan. Pengabdian ini dimaksudkan untuk membantu manajemen Usaha Simpan Pinjam Tamba Artha Nadi dalam penyusunan laporan keuangan menggunakan aplikasi Microsoft Excel. Pendampingan ini diharapkan dapat membantu perusahaan untuk menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan. Kegiatan pengabdian telah dilakukan dalam beberapa tahapan diantaranya observasi awal, penelaahan laporan yang ada, dan pendampingan perbaikan penyajian laporan keuangan dengan bantuan aplikasi Microsoft Excel. Aplikasi tersebut dirasa dapat memudahkan manajemen dalam penyusunan laporan mengingat kegiatan usaha yang masih relatif kecil. Manajemen juga dibantu untuk melakukan analisa rasio keuangan sehingga dapat dilihat perkembangan usaha dari tahun ke tahun.
Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala pada Pencegahan Kecurangan dengan Moderasi Moralitas di LPD Se-Kota Denpasar Ni Wayan Yuniasih; Ni Ketut Muliati; Putu Deddy Samtika Putra
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 2 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.867 KB) | DOI: 10.31940/jbk.v18i2.175-184

Abstract

Peningkatan kasus kecurangan yang terjadi berdasarkan data Indonesian Corruption Watch telah mendorong munculnya mekanisme pencegahan salah satunya dengan menerapkan whistleblowing system. Namun, efektivitas penerapan mekanisme ini masih belum konsisten dalam mencegah terjadinya kecurangan. Penelitian ini bertujuan untuk menguji pengaruh whistleblowing dan penerapan hukum karma phala pada pencegahan kecurangan dengan menggunakan moralitas sebagai variabel moderasi. Hasil penelitian yang beragam memotivasi untuk dilakukan penelitian lebih lanjut. Penelitian ini dilakukan pada 34 Lembaga Pekreditan Desa (LPD) di Kota Denpasar. Responden yang digunakan sebanyak 84 orang dan ditentukan dengan metode nonprobability sampling. Pengujian hipotesis dilakukan dengan uji regresi linear berganda yang diawali dengan pengujian kualitas instrumen dan tranformasi data. Transformasi data dilakukan dengan menggunakan metode successive interval. Hasil penelitian menunjukkan bahwa whistleblowing dan penerapan hukum karma phala berpengaruh positif pada pencegahan kecurangan. Hal ini menunjukkan bahwa kedua variabel tersebut mampu menurunkan tingkat kecurangan yang terjadi. Moralitas hanya mampu memoderasi hubungan whistleblowing dan pencegahan kecurangan.
Pengaruh Teknologi Informasi dan Risiko Bisnis Pada Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Selama Pandemi Covid-19 di Kota Denpasar Ni Wayan Yuniasih; Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati; I Putu Edi Saputra; Ni Kadek Sukma Intan Cahyani
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The Covid-19 pandemic has had a major impact on the MSME sector. Business owners are faced with operational changes by taking advantage of technological advances and anticipating business risks. This study aims to determine the effect of information technology and business risk on MSME development. This research was conducted on SMEs in Denpasar City. The research sample used probability random sampling by taking 100 respondents as a sample. Research data was collected through distributing questionnaires. The research hypothesis was tested with multiple regression analysis. The results of the study show that information technology and business risk have a positive effect on MSME development. Entrepreneurs who are able to take advantage of technological advances and have good risk management will grow their business faster.
PENGARUH SISTEM INFORMASI AKUNTANSI, GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI PENGGUNA ENTERPRISE RESOURCE PLANNING (ERP) Ni Wayan Ayu Ningsih; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.771

Abstract

Every company needs a good employee performance in order to realize the company's goals. Similarly, companies in the field of public service activities such as PT. PLN (Persero). The formulation of the problem in this study is whether accounting information systems, leadership styles, and internal control systems affect the performance of ERP system user employees at PT PLN (Persero) Bali Distribution Parent Unit? The population used is all employees of the Enterprise Resource Planning system numbering 45 people at PT. PLN (Persero) Bali Distribution Parent Unit. The method of determining sample uses saturation sampling technique. After testing the instrument and testing the classical assumptions, data analysis is then performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis show that the influence of accounting information systems on employee performance obtained a regression coefficient of 0.165, the calculated t value of 2.890 and the t-test significance value of 0.006 <0.05, so H1 is accepted. The influence of leadership style on employee performance obtained a regression coefficient of 0.187, a calculated t value of 2.120 and a significant value of the t test of 0.040 <0.05, so that H2 was accepted. The influence of the internal control system on employee performance obtained a regression coefficient of 0.170, the calculated t value of 4.718 and the significant value of the t test of 0.000 <0.05, so that H3 is accepted. It is recommended to companies to provide motivation to employees who are still unable to show good performance, by providing compensation for employees with good performance so that other employees are motivated to work better.
PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, INTEGRITAS DAN AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA. Ni Kadek Rai Eldayanti; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.787

Abstract

Fraudl preventionl in managingl villagel finances is importantl in implementingl villagel governance. Thisl study aims to determine thel effect ofl villagel apparatus competence, internall control systems, integrity, andl accountability on thel preventionl ofl fraudl in thel management ofl villagel finance in villages in thel shrinkingl sub-districts. Thel populationl in thisl study were all villagel officials in villages in thel sub-district ofl Shrink sub-district, respondentsl were used as many as 72 people consistingl ofl thel Villagel Head, Villagel Secretary, Head ofl Government, Head ofl Public Welfare, Head ofl Service, Head ofl Finance, Head ofl General andl Planning. Thel method ofl determiningl thel sample usingl a purposive samplingl technique. From thel results ofl thisl study thel competence ofl villagel officials, internall control systems, andl integrity did not significantly influence fraudl prevention. While accountability has a negative andl significantl effect on preventingl fraudl (fraudl) in thel management ofl villagel finances in villages in thel shrinkingl sub-district.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ayu Putri Rahayu Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Arie Indraswarawati, Sang Ayu Putu Cokorda Gde Bayu Putra Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Desak Putu Putri Laksmi Dewi, Ida Ayu Sasmita Dianti, Ni Putu Ayu Putri Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Made Alit Putra Utama I Made Endra Lesmana Putra I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I WAYAN SUDIANA I Wayan Sudiana I Wayan Suka Negara Ida Ayu Sasmita Dewi IDA AYU SASMITA DEWI Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Jayanti, Ni Putu Risma Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Kusumawati, Ni Putu Ayu Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Marindhea, Varlinka Mudana, I Komang Restu Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Komang Sumadi Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Fitri Adrian Ni Made Indri Desiyanti Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dessy Wiadnyani Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putra, I Putu Deddy Samtika Putrawan, I Komang Bayu Aditya Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Rai Dwi Andayani W Rista Devitriana, Ni Wayan Rustina, Ni Wayan Meiya Nitha Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati Sintya Dewi, Dewa Ayu SUPARSA, I KOMANG Virgantini, Pande Kadek Nita