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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 BERNAS: Jurnal Pengabdian Kepada Masyarakat 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 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 Mathematics Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Unraveling the Determinants of Budgetary Slack: A Study of Participation, Information Asymmetry, and Organizational Factors Yenny Verawati; Ni Wayan Rustiarini
Journal of Advanced Research in Social Sciences and Humanities Volume 10, Issue 2, June 2025
Publisher : Journal of Advanced Research in Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26500/JARSSH-10-2025-0201

Abstract

Aim: Budgeting is not just a financial plan to monitor expenses and revenues over time within an organization; it also serves as an essential management tool for executing the company’s strategic goals. This study seeks to examine how factors such as budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment affect budgetary slack at Village Credit Institutions (LPD) in Denpasar City. Methodology: Using purposive sampling, responses were collected from 136 participants, the subjects comprised 34 various LPDs in Denpasar, Bali Indonesia. The researchers used a purposive sampling approach in selecting participants. Through specified inclusion criteria, 136 individuals were selected as responders—34 LPD heads, 34 heads of the credit department, 34 cashiers, and 34 internal supervisory team members. The individuals were selected because of the immediate involvement and knowledge of budgetary preparations in these institutions. The data analysis was performed using multiple linear regression on SPS software. Findings: The findings indicate that budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment all positively influence budgetary slack in LPDs in Denpasar City. Implications/Novel Contribution: To improve the prediction of factors affecting budgetary slack, future studies should consider including additional variables, such as leadership style and internal control systems. This study brings useful lessons for financial institutions and policy makers.
Antecedent SMEs Performance: The Interaction Effect of External Integration Sari, Ni Komang Santi Yullia; Srinita, Ni Wayan; Sapta, I Ketut Setia; Utami, Ni Made Satya; Rustiarini, Ni Wayan
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8344

Abstract

Competence and entrepreneurial orientation are key factors in maintaining the resilience of SME businesses. Specifically this study has the following objectives; (1) to identify the effect of entrepreneurial orientation (EO) on the performance of SME companies, (2) to identify the effect of entrepreneurial competence (EC) on the performance of SME companies (3) to identify the effect of EO on the performance of SME companies with external integration moderation variables (ExIn), (4) to identify the effect of EC on the performance of SME companies with external integration moderation variables (ExIn). The population and sample of this study are small and medium enterprises (SMEs) in several districts/cities in the province of Bali with respondents owners/leaders of SMEs several 150 people. Data analysis using SEM approach and processing with the help of Smart PLS 3.2.2. The results showed; the first hypothesis that entrepreneurial orientation (EO) has a positive effect on the performance of SME companies (FP). Based on the test results obtained the first hypothesis is accepted. The results of the second hypothesis test that entrepreneurial competence (EC) has a positive effect on the performance of SME companies (FP). The second hypothesis was rejected. Hasip tested the third hypothesis that external integration can moderate (strengthen) the influence of entrepreneurial competence (EC) on the performance of SMEs. The third hypothesis (H3) was rejected.
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province Mahaputra, I Nyoman Kusuma Adnyana; Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita; Sudiartana, I Made
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
Challenges and Benefits of Implementing Corporate Social Responsibility in MSMEs Primadona, Ida Ayu Lidya; Rustiarini, Ni Wayan; Rismawati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
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.v2i1.9013

Abstract

The growth of the tourism sector in Bali has a positive impact on the development of MSMEs. MSME players also need to apply the concept of sustainability in their operational activities to support sustainable tourism, one of which is through Corporate Social Responsibility (CSR) practices. This research explores in depth the perceptions of MSME owners towards CSR practices and the benefits obtained from CSR practices. This study also analyzes the challenges faced by MSMEs in implementing CSR. This study is qualitative research using the interview method in data collection. Interviews were conducted with two food and beverage MSME owners in Denpasar City. The results show that MSME owners need to understand the concept of sustainability fully. However, they have awareness regarding the impact of business operations on stakeholders. However, small business owners have several challenges, such as limited resources and finances, so they have yet to focus on CSR activities. The findings imply the critical role of academics and government in assisting MSME owners in adopting the concept of sustainability in their business practices.
Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching Dewi, Ni Putu Shinta; Febriyanti, Ni Luh Putu Tara Verjinia; Rustiarini, Ni Wayan
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2323

Abstract

Auditor switching is a change of public accountant (or accounting firm) in a company. The voluntary auditor switching is carried out according to the client’s request to change his auditor, and no regulations require him to switch auditors. This study analyzes the factors influencing voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using a purposive sampling method. The sample amounted to 98 manufacturing companies, and the total sample was 294 company units. The analytical tool used to test the hypothesis is logistic regression analysis. The results showed that audit fees and audit tenure had a positive effect on auditor switching. Audit opinion, going concern opinion, and audit reporting lag do not affect auditor switching.
Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable Rustiarini, Ni Wayan; Sudiartana, I Made
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.20760

Abstract

This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. Using purposive method this study gathered data from 119 companies or 357 company-year observations. This study revealed that political connection has a negative effect on ETR. This finding indicates that the political connections may lead to nepotism practices with aim to reduce the corporate tax burden. The managerial ownership strengthens the negative relationship between political connection and ETR. However, institutional ownership weakens the negative relationship between political connection and ETR. Contrary to these two results, public ownership cannot moderate the political connection and ETR.
Increasing Accounting Competency and Financial Reporting in Village Crediting Institution Primadona, Ida Ayu Lidya; Rustiarini, Ni Wayan; Putra, I Gede Cahyadi; Yuesti, Anik
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.7791

Abstract

Lembaga Perkreditan Desa (LPD) are microfinance institutions in Bali that are based on local wisdom. One form of good LPD governance is reporting LPD performance transparently and consistently to indigenous communities. Intense competition between financial institutions motivates LPD managers to improve performance and develop human resource competencies continually. This service program aims to increase the accounting and financial reporting knowledge of LPD employees. This service activity uses four methods: interviews, counseling, mentoring, and evaluation. The evaluation results show increased accounting knowledge and understanding of financial reports.
Application of Sustainable Principles in Tower Buildings in Bali Putrawan, I Gusti Ngurah; Rustiarini, Ni Wayan
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10, No 1 (2025): JUNI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i1.594

Abstract

The study aims to examine the application of sustainable principles in tower development in Bali. With the increasing development of communication and tourism infrastructure, environmental sustainability has become a major challenge. This study uses a qualitative approach with a case study method on several towers that have implemented sustainability principles. The results of the study show that the use of environmentally friendly materials, energy efficiency, and harmony with local culture are the main factors in sustainable tower development in Bali. This study recommends improving regulations and incentives for companies that implement sustainable principles in infrastructure development. maximum 200 word abstract in English in italics with Times New Roman 10 point. Abstract should be clear, descriptive, and should provide a brief overview of the problem studied. Abstract topics include reasons for the selection or the importance of research topics, research methods and a summary of the results. Abstract should end with a comment about the importance of the results or conclusions brief.
IMPLEMENTATION OF THE CSR PROGRAM BASED ON TRI HITA KARANA Budanti, Ni Putu Lion; Rustiarini, Ni Wayan
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1961

Abstract

AbstractThe accounting field has transformed to achieve economic performance without ignoring social and environmental aspects. One form of implementing social accounting is the practice of Corporate Social Responsibility. Implementing CSR in Bali is closely related to Balinese culture called Tri Hita Karana. The purpose of this research is to determine the implementation of company CSR programs in Bali which are based on Tri Hita Karana. This qualitative study uses a case study method on the Social Project Bali. Social Project Bali is a non-profit organization that operates in education, environment, and social humanity. Data collection uses the interview method. The results of the interviews revealed that the role of the non-profit organization Social Project Bali in implementing corporate CSR programs in Bali is enormous. The implementation of the CSR program in this organization focuses on three main areas: education, environment, and social humanity. The implementation of this CSR program is based on local Balinese wisdom, namely Tri Hita Karana. The distribution of this CSR program also received a positive response from the community so that it could meet community needs. Companies are expected to increase their participation in CSR programs, especially in the environmental sector.Keywords: Corporate Social Responsibility; Tri Hita Karana; Non-profit organization AbstrakBidang akuntansi telah bertransformasi untuk mencapai kinerja ekonomi tanpa mengabaikan aspek sosial dan lingkungan. Salah satu bentuk penerapan akuntansi sosial adalah praktik Corporate Social Responsibility. Pelaksanaan CSR di Bali sangat erat kaitannya dengan budaya Bali yang disebut dengan Tri Hita Karana. Tujuan dari penelitian ini adalah untuk mengetahui implementasi program CSR perusahaan di Bali yang berlandaskan Tri Hita Karana. Penelitian kualitatif ini menggunakan metode studi kasus pada Social Project Bali. Social Project Bali merupakan organisasi nirlaba yang bergerak di bidang pendidikan, lingkungan, dan sosial kemanusiaan. Pengumpulan data menggunakan metode wawancara. Hasil wawancara mengungkapkan bahwa peran organisasi nirlaba Social Project Bali dalam mengimplementasikan program CSR perusahaan di Bali sangat besar. Pelaksanaan program CSR pada organisasi ini berfokus pada tiga bidang utama yaitu pendidikan, lingkungan, dan sosial kemanusiaan. Pelaksanaan program CSR ini berlandaskan pada kearifan lokal Bali, yaitu Tri Hita Karana. Penyaluran program CSR ini juga mendapat respon positif dari masyarakat sehingga dapat memenuhi kebutuhan masyarakat. Perusahaan diharapkan dapat meningkatkan partisipasinya dalam program CSR khususnya di bidang lingkungan.Kata kunci: Tanggung Jawab Sosial Perusahaan; Tri Hita Karana; Organisasi nirlaba
SUSTAINABILITY REPORTING AND FIRM VALUE: SYSTEMATIC LITERATURE REVIEW Dewi, Ni Nyoman Santi; Rustiarini, Ni Wayan
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4509

Abstract

Sustainability reporting disclosure is a clear indication that a company is striving to meet the needs of stakeholders to enhance firm value. This study is dedicated to mapping the research on the pivotal role of sustainability disclosure in bolstering firm value in Indonesia. The research method employed is a systematic literature review (SLR), utilizing 29 articles from the period 2014-2024. The results reveal a spectrum of relationships between sustainability reporting and firm value. On one end, companies are driven by various motivations to boost investor confidence and firm value, necessitating a balance between economic, social, and environmental performance. On the other end, some companies are hesitant to publish sustainability reports, while others fail to adhere to the standards set by GRI, leading to inconsistent disclosures that do not add value to the company's worth.
Co-Authors A. A. Ketut Sudiana Agus Wahyudi Salasa Gama Ak. S.E. Desak Nyoman Sri Werastuti . Alve, Joel Arante 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 Agus Juliantara 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 Ituriaga, Christian Angelo B. Kadek Dego Nyampuh Wijaya Satria Sari Listya Dewi, Ni Kadek Luh Komang Merawati Made Ariandini, Ida Ayu Madrigal, Dennis Villasor Maria Sherly Ekayani Nahak Menes, Carmen C. 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 Nopita Wati Ni Made Satya Utami Ni Made Sunarsih Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Nyoman Wahyu Udayani Ni Nyoman Wahyu Udayani 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 Nyoman Utari Vipriyanti Praptayani, Luh Anggie Deasy Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putrawan, I Gusti Ngurah Putri, Ni Ketut Wahyu Putu Cita Ayu Putu Kepramareni Putu Risma Yunika Rai Ayu Santika Puspa Dewi Rismawati Sang Ayu Putu Darmayanti Sari, Ni Komang Santi Yullia Satwam, I Ketut Sassu Budi Setiawati, I Gusti Ayu Ety Srinita, Ni Wayan Tri Djoko Setyono Wati, Ni Made Nopita Widyantari, Ida Ayu Putu Surya Yenny Verawati Yudistira Adnyana, Yudistira