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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN 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 Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Journal of a Sustainable Global South Indonesian Journal of Global Health research Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Business Management Suluh Pendidikan: Jurnal Ilmu-ilmu Pendidikan International Journal of Economics, Commerce, and Management E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Wayan Suartana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia
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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Upaya Meningkatkan Kualitas Pertimbangan Audit Melalui Self_Review: Kasus Going Concern Perusahaan I Wayan Suartana
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.198

Abstract

This study examines self review as the debiasing mechanisms that can reduce the recency effect and improve judgment quality. Judgment quality is independent of outcomes. In an uncertain environment a bad outcome may result even though the judgment process is “good” in the sense that all relevant information is properly considered (Kennedy, 1993). Hogart and Einhorn (1992) propose and test a descriptive model of belief adjustment. They posit that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. One important prediction of the model is that order, in which a short series of complex, mixed evidence is evaluated, leads to a recency effect. Little research has been done on the issues of debiasing recency effect in an audit environment. Such research is necessary since the use of disproportional heuristic in decision making will lead towards an error.  The results show that self review mechanisms significantly reduces errors in the evaluation of going concern.
STRATEGI PENGEMBANGAN USAHATANI JAGUNG DI DESA MALIK TRANS KECAMATAN BUALEMO KABUPATEN BANGGAI I Wayan suartana; Made Antara; lien Damayanti
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 23, No 3 (2016)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.672 KB)

Abstract

The research aimed was to identify the strategy of corn agribusiness development in Bualemo sub district of Banggai Regency. It was a descriptive-qualitative research. Respondent samples were determined using a simply random sampling technique. Based on SWOT analysis, the strategy for the corn farming system development was S-T (Strength – Threats) strategy. The strategy recommended for the development of the corn farming system in Bualemo were (1) increasing corn production by means of applying plant cultivation technology; and (2) determining zonation of location for priority corn development. Programs needed to be addressed were (1) integrated corn pest control; (2) improving field officer competency; and (3) land suitability evaluation. Keywords: Corn Farming, Development Strategy, and SWOT Analysis.
The Interest of Village Credit Institution Customers to Use the LPD Mobile Application with Trust as a Moderating Variable Ni Luh Putu Ayu Lastri Pramiswari; Gayatri; I Wayan Suartana; I Ketut Sujana
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49992

Abstract

The Village Credit Institution (LPD) aims to provide convenience for rural communities to obtain business capital and traditional costs. Although operating and serving customers in rural areas, LPD strives to keep up with technological developments by providing the LPD Mobile application. Seeing this phenomenon, this study aims to identify the use of determinants of LPD customer interest with trust as a moderating variable. This type of research is quantitative with a survey approach. Samples were taken from as many as 347 customers with the purposive sampling technique from a population of 99,108 customers. The method used in displaying the data is a questionnaire. The instrument used in collecting data is a questionnaire sheet. The analysis research results using Structural Equation Modeling based on Partial Least Square using SmartPLS 3.0 Software. The results show that ease of use and usability positively affect customer interest in using the LPD Mobile application. Trust cannot moderate the relationship between perceived ease of use and customer interest in using the LPD Mobile application. Trust can strengthen the positive relationship between usability and customer interest in using the LPD Mobile application.
Predicting whistleblowing intention using the whistleblowing triangle Putu Wenny Saitri; I Wayan Suartana; Eka Ardhani Sisdyani; I Ketut Sujana
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17030

Abstract

Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention. The whistleblowing triangle combines the theory of fraud triangle and the theory of planned behavior to predict whistleblowing intention. The reporting system is required in an organization expected to strengthen the fraud prevention system related to increasing fraud cases.Design/Methodology/Approach: This research was conducted in the village credit institution listed in Denpasar. This selection was due to Denpasar having become Bali's second-highest number of fraud cases. Thus, it is necessary to understand whether the whistleblowing triangle can deter fraud. The research sample was selected among Village Credit Institution (VCI) employees in Denpasar using accidental sampling and generating 80 employees as respondents. This study used multiple regression analysis to test the hypotheses.Research findings: The results revealed that the whistleblowing triangle's components impacted whistleblowing intention. The intention to report fraudulent behavior was negatively impacted by pressure, while it was positively affected by opportunity and rationalization.Theoretical contribution/Originality: Most previous studies have investigated whistleblowing intention using the fraud triangle and theory of planned behavior separately. Meanwhile, this study used the whistleblowing triangle, combining fraud and planned behavior theory to predict whistleblowing intention.Research limitation: This study omitted financial incentives included in the previous research.
MENINGKATKAN MINAT BELAJAR PESERTA DIDIK MELALUI PENERAPAN MODEL PEMBELAJARAN INOVATIF Oktaviani, Yutri; Sudiana, I Made; Surata, I Ketut; Suartana, I Wayan
Suluh Pendidikan : Jurnal Ilmu-Ilmu Pendidikan Vol 22 No 1 (2024): SULUH PENDIDIKAN : Jurnal Ilmu-Ilmu Pendidikan
Publisher : IKIP SARASWATI TABANAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46444/suluh-pendidikan.v22i1.689

Abstract

Rendahnya minat belajar peserta didik disebabkan oleh cara mengajar guru yang cenderung mendominasi pengetahuan. Kegiatan pembelajaran berpusat pada guru (Teacher Centered Learning/TCL). Peserta didik menjadi pasif, minat dan motivasinya menjadi rendah karena peserta didik kurang memperoleh pengalaman belajar. Tujuan dari penelitian ini adalah untuk mengetahui minat belajar peserta didik melalui penerapan model pembelajaran inovatif (MPI) yaitu dengan model problem based learning (PBL). Data penelitian dikoleksi menggunakan metode kuisioner minat belajar. Data dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa minat belajar siswa dalam kualifikasi tinggi. Dapat disimpulkan bahwa penerapan model PBL berhasil mendorong minat belajar peserta didik.
PEMBELAJARAN BERDIFERENSI BERBASIS PBL MENINGKATKAN KEAKTIFAN BELAJAR PESERTA DIDIK ., Sartiana; Sudiana, I Made; Dwi Marhaeni, I Gst Agung Ayu Nova; Suartana, I Wayan
Suluh Pendidikan : Jurnal Ilmu-Ilmu Pendidikan Vol 22 No 1 (2024): SULUH PENDIDIKAN : Jurnal Ilmu-Ilmu Pendidikan
Publisher : IKIP SARASWATI TABANAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46444/suluh-pendidikan.v22i1.690

Abstract

Masalah yang terindentifikasi dalam kegiatan pembelajaran yaitu rendahnya keaktifan belajar peserta didik. Tujuan penelitian yaitu mengatasi masalah rendahnya keatifan belajar siswa melalui penerapan model problem based learning (PBL) dengan strategi pembelajaran berdiferensiasi. Metode penelitian menggunakan metode observasi. Data hasil penelitian dianalis dengan metode analisis kualitatif. Hasil penelitian menunjukkan bahwa sebelum penerapan model PBL dan tidak menggunakan strategi pembelajaran berdiferensiasi, keaktifan belajar peserta didik dalam kualifikasi sangat kurang dengan rerata skor 2,13. Keaktifan belajar peserta didik meningkat menjadi sangat aktif dengan rerata skor 3,93 setelah penerapan model PBL dengan strategi pembelajaran berdiferensiasi. Kesimpulan yang dapat diambil yaitu penerapan Model PBL dengan strategi pembelajaran berdiferensiasi telah secara nyata meningkatkan keaktifan belajar peserta didik.
ANALYSIS OF FACTORS THAT INFLUENCE CAREER CHOICE AS A PUBLIC ACCOUNTANT WITH MOTIVATION AS A MODERATING VARIABLE: (Study on Undergraduate Accounting Study Program Students of Udayana University) Vemiyani, Ni Made Dhea; Suartana, I Wayan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.679

Abstract

Indonesia faces a critical shortage of public accountants despite a growing demand for their services. While many individuals graduate with accounting degrees, few pursue careers in public accounting. This research aimed to understand the factors influencing this career choice, specifically examining the roles of financial rewards, professional recognition, and work environment, as well as the moderating effect of motivation. Based on expectation and planned behavior theories, the study analyzed data from 74 participants at Udayana University. Results indicate that motivation significantly impacts the relationship between financial rewards and the decision to become a public accountant, but it does not influence the relationships between professional recognition, work environment, and career choice in this field.
PENERAPAN MATEMATIKA KEUANGAN PADA LPD DESA ADAT PEMOGAN - DENPASAR I Wayan Suartana; Saitri, Putu Wenny; Ni Luh Putu Sri Purnama Pradnyani
JURNAL WIDYA LAKSANA Vol 12 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v12i2.66310

Abstract

Keberadaan Lembaga Perkreditan Desa (LPD) sebagai penggerak ekonomi dibalik kepemilikan desa konvensional selama ini telah terbukti kemanfaatannya sebagai mata pencaharian bagi desa adat. Selain itu, keberadaan perbankan LPD juga sangat membantu upaya masyarakat desa untuk mendapatkan dukungan permodalan baik untuk keperluan konsumtif maupun permodalan usaha. Tujuan dari kegiatan pengabdian kepada masyarakat ini untuk meningkatkan pengetahuan atau menambah wawasan tentang matematika keuangan berbasis excel pada karyawan LPD desa adat Pemogan. Melalui literasi keuangan dan pelatihan perhitungan bunga kredit, seluruh karyawan telah memahami sistem perhitungan bunga yang ada di LPD dalam bentuk bunga tetap dan menurun. Pada akhir pelatihan, 95% peserta telah mampu menyelesaikan kasus secara mandiri dengan tepat.        
Predicting whistleblowing intention using the whistleblowing triangle Putu Wenny Saitri; I Wayan Suartana; Eka Ardhani Sisdyani; I Ketut Sujana
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17030

Abstract

Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention. The whistleblowing triangle combines the theory of fraud triangle and the theory of planned behavior to predict whistleblowing intention. The reporting system is required in an organization expected to strengthen the fraud prevention system related to increasing fraud cases.Design/Methodology/Approach: This research was conducted in the village credit institution listed in Denpasar. This selection was due to Denpasar having become Bali's second-highest number of fraud cases. Thus, it is necessary to understand whether the whistleblowing triangle can deter fraud. The research sample was selected among Village Credit Institution (VCI) employees in Denpasar using accidental sampling and generating 80 employees as respondents. This study used multiple regression analysis to test the hypotheses.Research findings: The results revealed that the whistleblowing triangle's components impacted whistleblowing intention. The intention to report fraudulent behavior was negatively impacted by pressure, while it was positively affected by opportunity and rationalization.Theoretical contribution/Originality: Most previous studies have investigated whistleblowing intention using the fraud triangle and theory of planned behavior separately. Meanwhile, this study used the whistleblowing triangle, combining fraud and planned behavior theory to predict whistleblowing intention.Research limitation: This study omitted financial incentives included in the previous research.
Pengaruh Transparansi, Partisipasi Masyarakat, dan Kejelasan Sasaran Anggaran pada Efektivitas Pengelolaan Dana Desa Ego, I Komang; Suartana, I Wayan
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.10927

Abstract

This study aims to determine the effect of transparency, community participation, and clarity of budget targets, on the effectiveness of village fund management in Kubu District. This study was conducted in nine villages in Kubu District with a total of 54 respondents selected through a saturated sampling method. The selected respondents were village officials involved in the village fund management process. Data were collected using questionnaires that were distributed directly, and then analyzed using multiple linear regression methods with the help of the SPSS 25 program. The results showed that all variables analyzed, namely transparency, community participation and clarity of budget targets, were proven to have a positive effect on the effectiveness of village fund management.
Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Astuti, Ni Putu Ayu Purnama Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi Dewa Gede Wirama 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 Gede Juliarsa Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gde Ary Wirajaya 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 Julianingsih, Sri Redjeki Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Kustiko, Wayan Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Marni Marni, Marni Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini Ni Komang Dela Yanti Ni Luh Made Sri Kusmira 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 Sasanti, Elin Sekarini Tirtha Negari Simpen I Wayan Vemiyani, Ni Made Dhea Wawan Setiawan