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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal SOLMA AFEBI Accounting Review JMM (Jurnal Masyarakat Mandiri) Jurnal Equity Jurnal Abdimas Mandiri The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal EMA (Ekonomi Manajemen Akuntansi) Management and Sustainable Development Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Indonesian Community Journal JRABA Asian Journal of Community Services (AJCS) Makara Human Behavior Studies in Asia Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Asian Journal of Management Analytics CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Journal of Advanced Research in Social Sciences and Humanities E-JURNAL AKUNTANSI SENEMA Equity Atestasi : Jurnal Ilmiah Akuntansi
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Transportation Other

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Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade Putu Risma Yunika; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p173-186

Abstract

 This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing companies, so the total sample was 93 company units. The analytical tool used to test the hypothesis is multinomial logistic regression analysis. The results of this study indicate that managerial ownership does not affect the three types of turnover. Meanwhile, the management turnover variable positively affects the upgrade, samegrade, and downgrade. In terms of financial factors, profitability does not affect upgrade and downgrade accounting firms of switching. Nevertheless, profitability has a positive effect on the samegrade type of switching. Hypotheses testing of financial distress revealed that this variable could not influence the three accounting firm switching
Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration Ni Wayan Rustiarini; I Kadek Listawan; Ni Putu Shinta Dewi
Management and Sustainable Development Journal Vol 3 No 1 (2021): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v3i1.202

Abstract

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.
Program Kewirausahaan Pembuatan Hiasan Penjor: Pemberdayaan Ibu PKK Berbasis Kearifan Lokal Ni Wayan Rustiarini; I Nyoman Kusuma Adnyana Mahaputra; I Made Sudiana; Ni Putu Nita Anggraini
Jurnal SOLMA Vol. 9 No. 2 (2020)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v9i2.5520

Abstract

Pemerintah Indonesia telah memfokuskan perhatian pada upaya pengentasan kemiskinan di daerah pedesaan. Kegiatan pengabdian ini memprioritaskan pembangunan sumber daya manusia bernilai ekonomi melalui program kewirausahaan di Desa Kaliakah dan Desa Baluk. Terdapat beberapa permasalahan yang dihadapi, seperti 1) rendahnya pengetahuan masyarakat mengenai wirausaha, 2) kurangnya motivasi untuk melakukan wirausaha, serta 3) rendahnya kreativitas untuk memulai wirausaha. Bertitiktolak dari permasalahan tersebut, program kewirausahaan ini direalisasikan dalam bentuk penyuluhan dan pelatihan “mejejahitan” hiasan penjor. Program ini dilatarbelakangi pemikiran bahwa hiasan penjor merupakan kerajinan yang sering digunakan dalam kegiatan upacara agama dan adat di Bali. Hasil evaluasi kegiatan menunjukkan bahwa mayoritas peserta menyatakan pelatihan menarik dan bermanfaat. Selain itu, peserta juga mampu memahami materi yang diberikan sehingga memiliki keinginan untuk menjadi wirausaha, khususnya berkaitan dengan pembuatan hiasan penjor.
Corporate Governance, Political Connections, and Earnings Management Ni Nyoman Iin Purnama Sari; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.469

Abstract

This study aims to examine the effect of corporate governance and political connection on earnings management. The corporate governance variable was reviewed using four proxies: bonus compensation, institutional ownership, independent commissioners, and financial expertise of audit committees. The study was conducted on 183 manufacturing companies on the Indonesian Stock Exchange for three research periods, namely 2017-2019. This study uses multiple linear regression to test the research hypotheses. The results prove that bonus compensation improves earnings management, while institutional ownership is proven to reduce earnings management. However, the other three variables, namely independent board of commissioners, financial expertise of audit committee, and political connections, do not affect earnings management practices.
Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali Ni Putu Shinta Dewi; Ni Komang Kris Muliartini; Ni Wayan Rustiarini
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.412

Abstract

This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment
Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism Ni Wayan Rustiarini; Agus Wahyudi Salasa Gama; Desak Nyoman Sri Werastuti
The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.535

Abstract

One of the determinants of conservatism is the characteristics of the board of directors. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study aims to prove the role of board characteristics, namely board size, board female, and board overconfidence, in accounting conservatism. This study also explores the role of institutional ownership in moderating the board characteristic relationship and accounting conservatism. This research was conducted on 123 manufacturing companies for three observation periods, namely 2017-2019. The sampling method used purposive sampling. The data analysis technique used is Partial Least Square. The test results prove that board size and board female increase accounting conservatism, while board overconfidence reduces conservatism. The study results also indicate that institutional ownership can strengthen the relationship between board size and board female to accounting conservatism. Contrary, institutional ownership failed to moderate the relationship between board overconfidence and accounting conservatism.
Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja Rustiarini, Ni Wayan
Makara Human Behavior Studies in Asia Vol. 17, No. 2
Publisher : UI Scholars Hub

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

Abstract

The aim of the research in to investigate the influence of task complexity, time pressure, and five traits of auditor personality such as openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism on auditor performance. There have been a number of research findings on task complexity and time pressure on auditor performance, yet none shows consistency. This study, therefore, tries to provide a new point of view by using traits personality of auditor, which are rarely used in the research field of accounting. Participants in this studies are auditors who work on a public account firms in Bali. The results showed that task complexity and time pressure do not have significant effects on auditor performance. Moreover, only three of the five personality variables—conscientiousness, extraversion, and neuroticism—have significant effects on auditor performance.
SIFAT KEPRIBADIAN SEBAGAI PEMODERASI HUBUNGAN STRES KERJA DAN PERILAKU DISFUNGSIONAL AUDIT Rustiarini, Ni Wayan
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor personality trait is an interesting topic in accounting field because this research is still rarely on accounting profession in Indonesia. The purpose of this study was to investigate the effect of work stress and dysfunctional audit behavior, with a focus on personality trait role: the big five personality and locus of control. The respondents for this study are auditors who work on public accounting firms in Bali. Moderated regressions analysis test used to examine seven hypotheses are formulated. The results showed that job stress have positive effects on dysfunctional audit behavior. Moreover it was determined that one of the personality trait, openness to experience, along with internal and external locus of control, have significant effect on the relation between job stress and dysfunctional audit behavior, but other personality traits such as conscientiousness, extraversion, agreeableness, and neuroticism do not have significant effect on the relation between job stress and dysfunctional audit behavior. This indicates that auditor personality is important to reduce the likelihood of dysfunctional audit behaviors.
The role of e-government in reducing corruption: A systematic review Ni Wayan Rustiarini
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 7 No. 3 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.499 KB) | DOI: 10.22437/ppd.v7i3.8311

Abstract

A number of studies state that e-government is a "powerful" anti-corruption tool but other researchers still have doubts about the role of e-government. In fact, other researchers claim that e-government is not only a powerful weapon against corruption but also has the potential to create corruption opportunities. Starting from this phenomenon, this study aims to synthesize research results regarding the role of e-government in reducing corruption. This research systematized the results of research over the past 19 years using a systematic review method. This method provides a comprehensive review so it is expected to reduce the bias of literature. This paper reviews 16 articles published in reputable peer-reviewed journals. Most articles use macro-comparative data in all countries, while other articles use surveys, case studies, and conceptual papers. In general, the systematic review result show that e-government can reduce corruption. However, the success of e-government is not universally applicable. There are internal and external organizational factors that influence the effectiveness of e-government functions to againts corruption.
OPTIMALISASI PEMASARAN DIGITAL BERBASIS MEDIA SOSIAL UNTUK MENINGKATKAN PENJUALAN UMKM Ni Putu Nita Anggraini; Ni Wayan Rustiarini; I Ketut Sassu Budi Satwam
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 6 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v6i6.11216

Abstract

Abstrak: Pandemi Covid-19 mendorong pelaku bisnis untuk mengadopsi strategi pemasaran digital berbasis media sosial, termasuk UMKM. UMKM Jejukutan merupakan salah satu usaha yang belum memanfaatkan penggunaan pemasaran digital secara maksimal. Akibatnya, realisasi penjualan belum mampu memenuhi target penjualan meskipun tren penjualan terus mengalami peningkatan. Kegiatan pengabdian masyarakat ini bertujuan untuk mengoptimalkan peran pemasaran digital melalui Facebook dan Instagram sehingga dapat meningkatkan jumlah transaksi dan penjualan produk. Kegiatan pengabdian ini melibatkan tiga orang pemilik UMKM Jejukutan. Hasil monitoring dan evaluasi menunjukkan bahwa Pelaksanaan kegiatan menggunakan metode wawancara dan diskusi, pendampingan, serta monitoring dan evaluasi. mengindikasikan bahwa program optimalisasi pemasaran digital pada Facebook dan Instagram secara efektif meningkatkan jumlah transaksi pelanggan sebanyak 32,71% dan meningkatkan penjualan produk UMKM sebesar 39,49%.Abstract: The Covid-19 pandemic has encouraged business people to adopt social media-based digital marketing strategies, including MSMEs. Jejukutan SMEs is one of the businesses that have not utilized digital marketing to its full potential. As a result, the realization of sales has not been able to meet the sales target even though the sales trend continues to increase. This community service activity aims to optimize the role of digital marketing through Facebook and Instagram to increase customer transaction and sales of products. This service activity involves three Jejukutan MSME owners. The monitoring and evaluation results show that optimizing digital marketing on Facebook and Instagram effectively increases the number of customer transactions by 32.71% and increase sales of MSME products by 39.49%.
Co-Authors A. A. Ketut Sudiana Agus Wahyudi Salasa Gama Ak. S.E. Desak Nyoman Sri Werastuti . Anik Yuesti Antari, Ni Komang Rahayu Ariani, Ni Ciri Santi Arwata, I Gusti Agung Bayudha Astakoni, I Made Purba Budanti, Ni Putu Lion Budiantini, Ni Kadek Novita Desak Ayu Sriary Bhegawati Dewi, Ni Kadek Cintya Dewi, Ni Nyoman Santi Dewi, Ni Wayan Ratna Sari Dewi, Putu Arya Pradnya Dewi, Rai Ayu Santika Puspa Febriyanti, Ni Luh Putu Tara Verjinia I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Listawan I Kadek Satria Nova I Ketut Sassu Budi Satwam I Ketut Setia Sapta I Made Legawa I Made Sudiana I Made Sudiartana, I Made I Made Yogi Marantika I Nyoman Kusuma Adnyana Mahaputra I Nyoman Kusuma Adnyana Mahaputra I Putu Tedi Pegas Pratama I Wayan Sujana Kadek Dego Nyampuh Wijaya Satria Sari Listya Dewi, Ni Kadek Luh Komang Merawati Made Ariandini, Ida Ayu Maria Sherly Ekayani Nahak Murti, Ni Putu Mita Ari Ni Kadek Lisnayanti Ni Kadek Lita Dwiyanti Ni Kadek Pini Ari Ni Komang Kris Muliartini Ni Luh Gede Novitasari Ni Luh Gede Novitasari Ni Luh Putu Noviyanti Ni Luh Putu Ratih Widyastuti Ni Made Satya Utami Ni Made Sunarsih Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Putu Angelie Divani Darma Putri Ni Putu Ayu Mirah Mariati Ni Putu Ika Candra Kirani Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yeni Astiti Ni Wayan Eka Purnami Asih Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putrawan, I Gusti Ngurah Putri, Ni Ketut Wahyu Putu Kepramareni Putu Risma Yunika Rismawati Sang Ayu Putu Darmayanti Sari, Ni Komang Santi Yullia Satwam, I Ketut Sassu Budi Srinita, Ni Wayan Tri Djoko Setyono Widyantari, Ida Ayu Putu Surya Yenny Verawati Yudistira Adnyana, Yudistira