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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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Application of Green Economy in Malini Agro Park I Wayan Suartana; I Ketut Suryanawa
Journal of A Sustainable Global South Vol 4 No 2 (2020): August 2020
Publisher : Institute for Research and Community Services Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/jsgs.2020.v04.i02.p04

Abstract

Development that exploits natural resources is an easy story to hear. The exploitation-based development model that is maintained will only result in marginalization. A green economy as a means of achieving sustainable development is designed to protect and increase the value of the natural resource base, increase resource efficiency, promote sustainable or environmentally friendly patterns of production and consumption, and encourage the world towards low carbon development. Green economy policies and measures should be designed to improve the integration between economic development and its sustainable aspects. A development that combines economic, social and environmental interests to meet the needs of the current generation without sacrificing the interests of future generations. For this reason, Malini Agro Park, which is located in the arid area of ??Pecatu, implements an integrated hydroponic system to support sustainable development. The specific objective of this research is to examine in depth the implementation of green accounting at Malini Agro Park. Index Terms— green economy, triple bottom line accounting
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.
EVALUASI REAKSI PASAR ATAS DEPRESIASI NILAI TUKAR RUPIAH AKIBAT PANDEMI COVID-19 Diah Anggreni; I Gusti Ayu Made Asri Dwija Putri; I Wayan Suartana; A.A. Ngurah Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i11.p01

Abstract

This research was conducted on public companies listed on the Indonesia Stock Exchange (IDX), and the population in this study were all publicly traded companies listed on the Indonesia Stock Exchange. The sample in this study are companies that are members of the IDX-80 index. Data collection was carried out using the websites www.web.idx.id and www.financeyahoo.com. The sampling method used in this study is non-probability sampling with purposive sampling technique. The data analysis technique used is paired sample t-test. The results of the analysis show that there are differences in Cumulative Abnormal Return (CAR) and trading volume activity (TVA) in companies before and after the depreciation of the rupiah exchange rate in 2020. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of the study to cumulative abnormal returns and the average trading volume activity before and after the depreciation of the rupiah against the US dollar. The practical implications relate to research contributions to public companies listed on the Indonesia Stock Exchange (IDX), especially companies that are members of the IDX-80 index.
BEBERAPA FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DI MASA PANDEMI COVID-19 PADA LEMBAGA PERKREDITAN DESA SE-KOTA DENPASAR Putu Cintya Purnama Dewi; I Wayan Suartana; Ida Bagus Putra Astika; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p07

Abstract

This study aims to determine the effect of the internal control system, morality, organizational culture and good corporate governance on the prevention of fraud during the Covid-19 pandemic at Village Credit Institutions throughout Denpasar City. The sampling technique in this study is a non-probability sampling technique involving 105 respondents. The data analysis technique in this study uses multiple linear regression analysis. The results show that the internal control system, morality, organizational culture and good corporate governance have a positive and significant effect on preventing fraud during the Covid-19 pandemic at Village Credit Institutions in Denpasar City.
PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Wayan Nonik Anggita; I Wayan Suartana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.10.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i10.p02

Abstract

This study aims to determine the effect of education and training on the effectiveness of the use of accounting information systems by conducting empirical testing. This research was conducted in Village Owned Enterprises (BUM Desa) throughout Payangan District. The entire population was used as the research sample, as many as 36 people. Data was collected by distributing questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that education had no effect on the effectiveness of using AIS. On the other hand, training has a positive and significant effect on the effectiveness of using AIS. It is recommended for Village Owned Enterprises in Payangan District to focus more on increasing the effectiveness of the use of technology-based accounting information systems by improving the quality of human resources by providing more training on the use of technology-based accounting information systems, especially for BUM Desa which has just implemented a technology-based information system.
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.
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