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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian Jurnal Ilmiah Akuntansi dan Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana Bumi Lestari JURNAL AKUNTANSI DAN AUDITING Kinerja JURNAL MANAJEMEN AGRIBISNIS Journal of Accounting and Investment WIDYA LAKSANA International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis The Indonesian Journal of Accounting Research Journal of a Sustainable Global South Transekonomika : Akuntansi, Bisnis dan Keuangan Business Management Suluh Pendidikan: Jurnal Ilmu-ilmu Pendidikan International Journal of Economics, Commerce, and Management E-JURNAL AKUNTANSI

I Wayan Suartana

Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia

Author-ID : 386695

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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STASIONERITAS DAN KOINTEGRASI NILAI PASAR, NILAI BUKU DAN RESIDUAL INCOME UNTUK MENENTUKAN NILAI PERUSAHAAN: PENGUJIAN MODEL OHLSON (1995) Suartana, I Wayan
KINERJA Vol 9, No 1 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.903

This paper investigates the time-series properties of the Ohlson (1995) model and examines their implications for empirical studies thet use time-series data. Time-series properties that examined is stationarity and cointegration. Based on a sample of 16 firms with complete quarterly data from 1990 to 2001, we show that alternative hypothesis that market value, book value and residual income are stationarity most of the sample firms. More importantly, book value and residual income cointegrate market value for 69 percent of sample firms.Keywords: Measurement Perspective, Model Ohlson, Stationarity, Cointegration.

ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) Suartana, I Wayan; Ariyanto, Dodik
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Starting in 1984 Baliâ€™s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (â€œkramaâ€), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL.Keywords:LPD, internal performance, balance scorecard and poverty

PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF DAN DANA PIHAK KETIGA PADA KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG PUTU NILA KRISNA DEWI; I WAYAN SUARTANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.931 KB)

The aim of this research is to have insight about the effect of earningsassets growth (credit offered) and third parties’ fund (saving and deposits) onLPDs, operational performance (BOPO ratio) in Badung regency bothsimultaneously and partially. Sample is collected using random sampling methodwith total sample of 30 LPDs.This research uses annual data in the period of 2002-2007. Data areanalyzed using multiple linier regressions. The results show that simultaneouslyall independent variables, which consist of growth of credit offered, saving, anddeposits, has significant effect on operational performance of LPDs in BadungRegency during the period of 2003-2007 with adjusted R2 of 0.049. Although,partially only growth of credit offered affects LPDs’ operational performancesignificantly with degree of confidence of 95%.

MODEL BELIEF-ADJUSMENT DAN PERSEPSI INVESTOR: EKSPERIMENTASI RANGKAIAN INFORMASI PENDEK SEDERHANA DAN RESPONS SIMULTAN I WAYAN SUARTANA; SARING SUHENDRO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.097 KB)

The previous research found that there was effect of positive and negativeinformation order of company annual reports. The objective of this research is to examinewhether the order of positive and negative information of a company in the president letterin annual reports can influence the perception of the investor about the company. Thesubjects of this research are the students of Magister of Management Program in one ofState University in Indonesia. The method used is laboratory experiment. The result of thisresearch implies that the ordering of positive and negative information of a company inimpression management of annual reports can influence investor's perception. Positiveinformation presented at the first part will result in positive judgment on the previous andpotential performance compare with receiving negative information on the first part.

Resiliensi Bisnis Badan Usaha Milik Desa Pada Era Pandemi: Sebuah Pendekatan Studi Kasus I Wayan Suartana; Gerianta Wirawan Yasa; Ni Putu Wiwin Setyari; I Gusti Ayu Purnamawati
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 14 Nomor 2 Tahun 2020
Publisher : Universitas Udayana

Business resilience is a manifestation of how an economic structure can survive and adapt to the empowerment of BUMDesa. This study aims to create a model for institutional capacity building for the success of BUMDesa in Bali. There are 455 BUMDesa in Bali that are engaged in various productive sectors, so the approach used in this study is a combination of qualitative and quantitative approaches. The qualitative approach is a case study. The quantitative approach is descriptive by displaying statistical data in the form of trends. The sampling technique was carried out by quota. There are eight districts and one city in Bali. Each will be given a quota by conducting random sampling in each district/city. The results showed that the stimulus funds and business planning can be a resilience modle for BUMDes. These two prerequisites must be fulfilled for BUMDesa in Bali so that they can continue to exist and show their identity in the midst of the current economic situation and downturn.

KEADILAN DISTRIBUTIF DAN KOMITMEN ORGANISASIONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN Made Yudi Arista; I Wayan Suartana; IGA Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.927 KB)

Budget used by local government of Denpasar as an instrument of accountability in the area of ??financial management systems as well as basic public services. This research was conducted in the regional work units (SKPD) in Denpasar. This study aimed to examine the effect of budgetary participation on budgetary slack with distributive justice and organizational commitment as moderating. Methods of data collection in this study using survey method with a questionnaire measuring instrument. The number of samples in this study was 269 echelons of all SKPD in Denpasar chosen by purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that the budgeting participation give positive influence on budgetary slack. Distributive justice able to weaken the effect of budgetary participation on budgetary slack. . Organizational commitment is also able to weaken the effect of budgetary participation on budgetary slack.

FAKTOR-FAKTOR YANG MEMENGARUHI NIAT DAN PERILAKU WHISTLEBLOWING MAHASISWA AKUNTANSI Ni Putu Ika Parianti; I Wayan Suartana; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.285 KB)

This study aimed to analyze the influence of the factors contained in Theory of Planned Behavior are the attitude toward the behavior, subjective norms, and perceived behavioral control on whistleblowing intention and behavior. Specifically, the primary purposes of this study is to examines: (1) influence of attitude toward the behavior on whistleblowing intention, (2) influence of subjective norm on whistleblowing intention, and (3) influence of perceived behavioral control on whistleblowing intention, (4) influence of perceived behavioral control on whistleblowing behavior and (5) influence of whistleblowing intention on whistleblowing behavior. This study conducted with survey method by distributing questionnaires to accounting studen’s Udayana University. The population of this study is 380 accounting students. The sampling method is purposive sampling. The sampling of this study is 175 accounting student. The questionnaire can be used as many as 116 questionnaires. Data analysis is done by path analysis model. The results showed that attitudes toward behavior, subjective norm and perceived behavioral control have positive effect on whistleblowing intention. Whistleblowing intention and perceived behavioral control have positive effect on whistleblowing behavior.

MORALITAS INDIVIDU, MANAJEMEN LABA, SALAH SAJI, PENGUNGKAPAN, BIAYA DAN MANFAAT, SERTA TANGGUNG JAWAB DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN Ingrid Saraswati Bayusena; I Wayan Suartana; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.525 KB)

This research was conducted to appraise the perception of students Maksi and PPAk regarding ethics compilation of financial statement. This research used for the distinction of perception of students Maksi and PPAk about individual morality, earnings management, misstate, disclosure, cost and benefit, and responsibility ethics compilation of financial statement. The data collection methods in this research is using with survey method by questionnaire technique. The number of samples in this research are 94 respondents were selected by on purposive sampling. The analysis technique used is the analysis of the Mann-Whitney U Test. The results showed that there was no difference between the perception of students Maksi and PPAk about individual morality, earnings management, misstate, disclosure, cost and benefit, while the responsibility to show the difference of perception in the ethics compilation of financial statement.

Pengaruh Pengalaman, Komitmen Dan Orientasi Etika Pada Sensitivitas Etika Auditor Gde Herry Sugiarto Asana; I Wayan Suartana; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.04.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.465 KB)

Ethical sensitivity is very important and capabilities needed by the auditors in performing their duties. The purpose of this study was to determine the effect of experience, professional commitment, organizational commitment, idealism, and relativism on ethical sensitivity auditor Public Accountant Office in Bali. Experience is measured by position, long work, improving skills and training ( Gusnardi, 2003). Commitment can be divided into professional and organizational commitment (Bline et al, 1991). Ethical orientation shaped by idealism and relativism (Forsyth, 1980). The study was conducted in 2013. The data was collected using a questionnaire. The number of samples in this study were 60 auditors and selected by purposive sampling method, which has a minimum of 1 year of audit experience. The analysis technique used is multiple linear regression. The research instrument has passed the test of validity and reliability. Regression models also have passed the test of classical assumptions. Statistical analysis showed that the variables of experience, professional commitment, organizational commitment, idealism, and relativism effect on ethical sensitivity. Adjusted R Square value of 0.820 indicates that the variation in changes in ethical sensitivity auditor Public Accountant Office in Bali is determined by experience, professional commitment, organizational commitment, idealism, and relativism by 82 percent, while the remaining 18 percent is determined by other factors. Keywords: Sensitivity ethics, experience, commitment, Orientation Ethics, and Public Accounting Firm in Bali

KOMPARASI CAPITAL ASSET PRICING MODEL DAN FAMA-FRENCH THREE FACTOR MODEL DALAM MEMPREDIKSI RETURN SAHAM Ni Putu Desy Ratna Dewi; I Wayan Suartana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.03.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Tujuan dari penelitian ini adalah untuk membandingkan kemampuan CAPM dan FF3FM dalam memprediksi return saham di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang termasuk dalam kelompok saham Indeks Kompas 100 pada periode 2012-2016. Hasil penelitian menunjukkan bahwa variabel market risk premium berpengaruh positif terhadap return pada enam portofolio yang dibentuk dalam CAPM dan FF3FM. Variabel size premium berpengaruh positif pada return portofolio S/H, S/M, dan S/L dan berpengaruh negatif pada return portofolio B/H, B/M, dan B/L. Variabel book to market premium berpengaruh positif pada return portofolio B/H, S/H, dan S/M dan berpengaruh negatif pada return portofolio B/L dan S/L. Sedangkan variabel book to market premium tidak berpengaruh pada return portofolio B/M. Nilai adjusted R square CAPM dan FF3FM menunjukkan bahwa kemampuan FF3FM lebih baik dalam menjelaskan return dibandingkan CAPM.

Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Wayan Sri Kesuma Diah Anggreni DODIK ARIYANTO Dwi Marhaeni, I Gst Agung Ayu Nova DWI PUTRA DARMAWAN Ego, I Komang Eka Ardhani Sisdyani Errik Shofian Jaswadi Fransisca Pauliena Roslynwibowo Gayatri Gde Herry Sugiarto Asana Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gede Bayu Saputra I Gede Krisna Dwipa Jaya I Gusti Ayu Agung Meilinda Setia Dewi I Gusti Ayu Dwi Cahyanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Ketut Adi Winata I Ketut Jati I Ketut Sujana I Ketut Sujana I Ketut Surata I Ketut Suryanawa I Made Bagus Angga Marta Permana I Made Sudiana I Putu Gede Pande Setya Pratama I Putu Suarna Bumi I Putu Yoga Susmitha I Wayan Ramantha I WAYAN WINDIA Ida Ayu Diah Kencana Dewi Ida Bagus Angga Mardika Ida Bagus Putra Astika IGAM Asri Dwija P IM. PASMA SUARTIKA Ingrid Saraswati Bayusena Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini Ni Luh Nyoman Sherina Devi Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Sri Purnama Pradnyani Ni Made Dwi Ratnadi Ni Made Jeny Lestari Dewi Ni Made Ria Satyawati Ni Nengah Nari Utari Ni Putu Ayu Krisnawati Ni Putu Bella Ari Suwitri Ni Putu Desy Ratna Dewi Ni Putu Dewik Erina Ni Putu Ika Parianti Ni Putu Sri Harta Mimba Ni Putu Sundari Maheni Premaswari Ni Putu Wida Putri Damayanti Ni Putu Wiwin Setyari Ni Wayan Ayu Putri Ni Wayan Nonik Anggita NW. SURYATHI Nyoman Arya Adi Putra Oka Sri Indah Lestari Oktaviani, Yutri Putu Ayu Rara Anggani Putu Ayu Ratih Ardianti Putu Cintya Purnama Dewi PUTU NILA KRISNA DEWI Putu Peni Ulantari Putu Sukma Handayani Putu Wenny Saitri Putu Wenny Saitri Rosko Atmaja Saring Suhendro Sekarini Tirtha Negari Simpen I Wayan Vemiyani, Ni Made Dhea

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