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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
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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PENGARUH REPUTASI AUDITOR DAN JENIS KEPEMILIKAN PERUSAHAAN PADA VOLUNTARY DISCLOSURE LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Putu Ayu Rara Anggani; I Wayan Suartana; IGAM Asri Dwija P
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research has the purpose to obtain empirical evidence of the influence of the auditor's reputation and the type of ownership of the voluntary disclosure annual report manufacturing company in Indonesia Stock Exchange. Determination of sample data using purposive sampling method. With purposive sampling method sample was 106 company with years of observation 2012. Multiple regression analysis is a technique of analysis used in this research. Test results prove the reputation variable auditors, internal ownership and ownership of non-governmental institutions affect the voluntary disclosure. While the government institutional ownership has no effect on voluntary disclosure.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL DAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL PEMODERASI I Putu Yoga Susmitha; I Wayan Suartana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume 01.No.02.Tahun 2012.
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

abstrak Tujuan dari penelitian ini adalah membuktikan secara empiris Pengaruh Partisipasi Penyusunan Anggaran pada Kinerja Manajerial Dengan Locus of Control dan Komitmen Organisasional Sebagai Variabel Pemoderasi pada Rumah Sakit Pemerintah di Provinsi Bali. Metode penentuan sampel yang digunakan dalam penelitian ini adalah porpusive sampling dengan sampel sebanyak 97 orang. Teknik analisis yang digunakan adalah regresi nilai selisih mutlak (absolut residual). Hasil penelitian ini menunjukkan bahwa internal locus of control dan komitmen organisasional berpengaruh positif terhadap hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. External locus of control tidak mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial.   Kata kunci: partisipasi penyusunan anggaran, internal locus of control, external locus of control,     komitmen organisasional dan kinerja manajerial
Pengaruh Pengalaman dan Proses Reviu Pada Pertimbangan Auditor Dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi Pada Inspektorat Daerah di Provinsi Bali) Simpen I Wayan; Suartana Wayan I; Wirama Gede Dewa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.10.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain an empirical evidence of the influence of auditor experience and review on auditor’s judgement in assessing the financial statement of local government. This has been an important issue because the role of local insprectorat auditor has not been effective in performing the review tasks. Using the field experiment with factorial design 2 x 2, this study examined 90 local insprectorat auditors in Bali Province. The collected data were analized using ANOVA to know the difference effect of experience and review and their interactions on auditor’s judgement. This study shows some empirical findings. Firstly, the experienced auditors can make better judgements. Secondly, auditors who doing the review can increase the quality of their judgements. Thirdly, the difference level of experience and the difference treatment in doing the review process affect the auditor’s judgments. However, there is no interaction effect between experience and review on auditors’ judgments.
PENGARUH MINAT BELAJAR PADA PEMAHAMAN AKUNTANSI DENGAN KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL SEBAGAI PEMODERASI Rosko Atmaja; I Wayan Ramantha; I Wayan Suartana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research has purpose to find out the influence of study interest to accounting comprehension to college students, to find out the influence of emotional intelligence that strengthen the influence of study interest to accounting comprehension to college students and to find out the influence of the spiritual intelligence that strengthen the influence of study interest to accounting comprehension to college students.  The independent variable in this research is the study interest, whereas the dependent variable used in this research is the accounting comprehension with emotional intelligence and spiritual intelligence as the moderation variable.  Data collection used the questionnaire with variable measurement of Likert scale.  Amount of sample used is 41 respondents.  The analysis technique used the interaction test by using moderated regression analysis data analysis technique.  Testing result shows that the study interest has positive influence to accounting comprehension.  The emotional intelligence strengthens the influence of study interest to accounting comprehension.  The spiritual intelligence strengthens the influence of study interest to accounting comprehension.
AKUNTANSI LINGKUNGAN DAN TRIPLE BOTTOM LINE ACCOUNTING: PARADIGMA BARU AKUNTANSI BERNILAI TAMBAH I Wayan Suartana
Bumi Lestari Journal of Environment Vol 10 No 1 (2010)
Publisher : Environmental Research Center (PPLH) of Udayana University

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Abstract

Every organization is an open system that has interaction and synergy with society and people. Most corporate or organization operate in a social, economic, technological, and political/social change brings both opportunities and threats. However, there is interdependence between business, regulation, and society in the need of a stable environment with an educated workforce. The corporate objective and principles is not only creating profit, but also that have impact on society and environment. Corporate and organization can implement the integration among economic, social and environmental aspect with social responsibility and triple bottom line accounting (TBLA). TBLA item is social accounting, ecological accounting, and economic accounting.
STASIONERITAS DAN KOINTEGRASI NILAI PASAR, NILAI BUKU DAN RESIDUAL INCOME UNTUK MENENTUKAN NILAI PERUSAHAAN: PENGUJIAN MODEL OHLSON (1995) I Wayan Suartana
KINERJA Vol. 9 No. 1 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

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

Abstract

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.
Pengaruh Aktiva Tetap, Hutang Jangka Panjang, dan Modal terhadap Laba Bersih Perusahaan Agribisnis Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia IM. PASMA SUARTIKA; IW. SUARTANA; DWI PUTRA DARMAWAN
JURNAL MANAJEMEN AGRIBISNIS Vol. 1, No. 2, Oktober 2013
Publisher : Universitas Udayana

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Abstract

So far, the owners of capital are always keen to invest in the stock market, however not all companies listed on the stock exchange will have a big investor. This is partly due to price fluctuations, investors can also look at the future prospects of the company, does provide a substantial or not. As agribusiness companies listed on the Indonesia Stock Exchange Index 45 for LQ is still very slow progress compared to other companies, so investors are less keen to invest in the company, so the performance is rather low. The problem formulated in this study is a variable fixed assets, long-term debt and capital affect net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until the year 2010?. The variable is the most dominant effect on net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until the year 2010?. The purpose of this study was conducted to analyze and to determine the effect of variable fixed assets, long-term debt and equity to net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until 2010. And to determine the most dominant variable effect between fixed assets, long-term debt and equity to net income in the agribusiness firm LQ 45 index listed in the Indonesia Stock Exchange in 2007 until 2010. Xi variables jointly influence the variables Y1 at 72.89%, which means that the fluctuations or variations amounted to 72.89% variable Y1 influenced or caused by variable Xi together, and the remaining 27.11% or (1 - R2 = 1-72 , 89%) were caused by other factors or other variables. Partially only 2 independent variables Xi which significantly affect the dependent variable Y1 fixed assets (X1) and capital (X3), and other independent variables Xi (loans) have not significant (p> 0.05) to the dependent variable Y1 free. This means that each additional 1.00 USD fixed assets (X1) will result in a decrease in net income (Y1) significantly by Rp 0.309, and any additional capital to Rp 1.00 (X3) will lead to an increase in net income (Y1) is real Rp 0.528. The independent variable X3 is the most dominant effect on the dependent variable Y1 with a value of 8.864 with a chance F-hitung 0.005 (very real). The two dominant variables are X1 F-hitung value of 47.541 with a chance of 0.000 (very real).
Membangun Strategi Operasi melalui Budaya Organisasi Berbasis Tri Hita Karana untuk Mencapai Keunggulan Bersaing Berkelanjutan: Kasus pada Lembaga Perkreditan Desa di Kabupaten Buleleng IGK. Adi Winata; Wayan Windia; I Wayan Suartana
JURNAL MANAJEMEN AGRIBISNIS Vol. 3 - No. 2 - Oktober 2015
Publisher : Universitas Udayana

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Abstract

In general, the agricultural sector is still the main economic activity of the rural communities in Bali. Agribusiness systems in Bali are required to have high competitiveness in an era of economic modern. LPD as supporting institutions in the field of agribusiness in rural areas also face a high level of competition. organizational culture THK-based and operation strategy LPD in Buleleng is a unique resource for creating a sustainable competitive advantage. The purpose of this study was to determine the influence of organizational culture and operating strategies for sustainable competitive advantage LPD Buleleng regency. The number of LPD in Buleleng is 126 LPD spread across nine districts. Then the number of samples and the respondents are 45 people chairman of 45 LPD. Methods of data analysis using SEM-based General Structured Component Analysis (GSCA). Organization culture-based Tri Hita Karana positive effect on the operating strategy of LPD in Buleleng. Organization culture-based Tri Hita Karana and operating strategy positive effect on the sustainable competitive advantage LPD in Buleleng. This shows that organizational culture based Tri Hita Karana and operating strategy is a source of sustainable competitive advantage LPD in Buleleng. Management need to develop a linking strategy LPD operation between systems and procedures with awig-awig. Awig-awig containing values of Tri Hita Karana, should be retained as the basis LPD operations. This may be the uniqueness of LPD in Buleleng, which is not owned by other financial institutions
Kinerja Keuangan sebagai Dasar Pengambilan Keputusan Investasi di Dhyana Pura Beach Resort Seminyak Kuta Badung NW. SURYATHI; DWI PUTRA DARMAWAN; W. SUARTANA
JURNAL MANAJEMEN AGRIBISNIS Vol. 1, No. 2, Oktober 2013
Publisher : Universitas Udayana

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Abstract

The owners of capital who invest in fixed assets, must pay quite a lot of attention to their decisions that they are going to make, not only in connection with buying a fixed asset but also in the next spending which required by fixed assets. The return of investment by the owners of capital can be predicted with the financial performance by using the analysis of ratio. The aims of this research are to find out and analyze the financial performance profiles of Dhyana Pura Beach Resort Seminyak Kuta Badung and the Department of Food and Beverage Dhyana Pura Beach Resort Seminyak Kuta Badung from 2006 to 2010, the appropriateness of investment decision that has been taking by Dhyana Pura Beach Resort Seminyak Kuta Badung, and also to find out the steps in making investment decision. Analysis methods used in this research is the analysis of qualitative and quantitative data. The investment decision that took by Dhyana Pura Beach Resort Seminyak Kuta Badung to invest was right, it can be seen from the result of calculation of payback period where this investment will return in a quite short time, which is in 1 year, 0.24 months, 7 days. On the other hand, based on the calculation of ne present value this investment gave positive value, which is Rp 342,689,038,985.00, with the assumptions of occupancy rates and index prices in normality. These decisions could be taken because of the financial performance of Dhyana Pura Beach Resort Seminyak Kuta Badung from 2006 to 2010 had a good performance, and also the performance of the Department of Food and Beverage Dhyana Pura Beach Resort Seminyak Kuta Badung from 2006 to 2010 showed that the ability of fulfilment all of the obligations either in a short term or in a long term.
Culture-Based Risk Management (Experimental Study on Saving and Loan Cooperative in Badung Regency) I Wayan Suartana; I Ketut Jati
Journal of A Sustainable Global South Vol 1 No 1 (2017): February 2017
Publisher : Institute for Research and Community Services Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1974.494 KB) | DOI: 10.24843/jsgs.2017.v01.i01.p04

Abstract

This research aims to provide an overview of the application of risk management based on local cultural values conducted by Saving and Loan Cooperative (SLC) in Badung Regency as the main component in the implementation of good corporate governance by optimising the local cultural values such as Tri Hita Karana and Catur Purusha Artha. By putting forward the local cultural values, the Saving and Loan Cooperative (SLC) is expected to grow and flourish with the internalisation of strong cultural values leading to good and appropriate corporate governance. This research is conducted by an experimental study using questionnaire as the media. The research sample is the Saving and Loan Cooperative's employees in Badung Regency. The results confirm our hypothesis with a total of 56 respondents. The total number of respondents are 56 (fifty-six) people. The test results show that Tri Hita Karana and Catur Purusha Artha individually strengthen the risk management of Saving and Loans Cooperative. Keywords: Risk Management, Saving and Loan Cooperative, Tri Hita Karana, Catur Purusha Artha
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