Claim Missing Document
Check
Articles

Reaksi Pasar Modal Indonesia Sebelum dan Sesudah Pengumuman Kebijakan Pemerintah Tentang Status Darurat Bencana Covid-19 Komang Endri Agustiawan; Edy Sujana
Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.30130

Abstract

This research is an event study research with the aim of examining the information content of the event of the announcement of government policies regarding the emergency status of the Covid-19 disaster, using an indicator of the difference in the average abnormal return and trading volume activity before and after the announcement event. The population used is the member companies of the LQ45 index, and the sampling method was purposive sampling, in order to obtain a sample of 45 companies. The measurement period is carried out 5 days before the announcement and 5 days after the announcement, and the data used is in the form of secondary data, namely daily stock closing prices, daily LQ45 index, daily share transaction volume, and the number of outstanding company shares. Hypothesis testing uses the paired sample t-test for data that is normally distributed, and the Wilcoxon signed rank test for data that is not normally distributed. The results obtained are that there is no significant difference in the average abnormal return and trading volume activity of LQ45 stocks in the period before and after the announcement of government policy regarding the emergency status of the Covid-19 disaster.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng Kadek Vanny Panji Putra; Edy Sujana
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.30824

Abstract

This study aims to determine the effect of taxpayer awareness on taxpayer compliance, tax knowledge on taxpayer compliance, and the fiscus service quality on taxpayer compliance. This research is a quantitative research with the number of respondents as many as 35 employees of the financial division of hotels in Buleleng Regency. Data obtained by distributing questionnaires directly. The sample technique used is purposive sampling. The data used are primary data in the form of respondents' answers and processed using SPSS 20 for windows. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance, tax knowledge had a positive and significant effect on taxpayer compliance and fiscus service quality had a positive and significant effect on taxpayer compliance.
Pengaruh Komitmen Organisasi, Locus Of Control Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Seririt komang rosa lyana; Edy Sujana
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35621

Abstract

This study aims to determine the effect of organizational commitment, locus of control and implementation of good governance on the tendency of accounting fraud in village credit institutions in Seririt District. The population used by researchers in this study were all LPD in Seririt District, totaling 25 LPD. The sampling technique used is purposive sampling. The number of samples in this study were 21 LPD with a total of 63 respondents. The data analysis technique in this study is quantitative using multiple linear regression analysis with the help of SPSS version 24.0 for windows. The results of the study show that (1) organizational commitment has a negative and significant effect on the tendency of accounting fraud at LPD in Seririt District, (2) locus of control has a positive and significant effect on the tendency of accounting fraud in LPDs in Seririt District, (3) the implementation of good governance has a negative and significant effect on the tendency of accounting fraud at the LPD in Seririt District.
Pengaruh Profesionalisme, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa di Kecamatan Sawan Oky Novia; Edy Sujana
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35780

Abstract

This study aims to see the influence professionalism, competence, and work experience of the financial statement of Vilage-owned Enterprises in Sawan Subdistrict. The population of this research is all employees who work in Vilage-owned Enterprises Sawan Subdistrict totaling 137 people, the sample technique used is purposive sampling. The number of samples in this study were 39 respondents. The data analysis technique in this research is quantitative using multiple linear regression analysis which is processed with the help of SPSS 20 for Windows. The results of the study indicate that 1) professionalism had a positive and significant effect toward the quality of financial statement,(2) competence had a positive and significant effect toward the quality of financial statement, and (3) work experience had a positive and significant effect toward the quality of financial statement.Keywords: competence, professionalism, quality of financial statement, work experience
PENGUATAN KAPASITAS PEMERINTAH DESA WANAGIRI MELALUI PENDAMPINGAN PENYUSUNAN RPJMDes DAN PERTANGGUNGJAWABAN DANA DESA Edy Sujana; Ni Made Suci; I Nyoman Putra Yasa; Nyoman Ayu Wulan Trisna Dewi
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 4 (2020)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.977 KB) | DOI: 10.31949/jb.v1i4.521

Abstract

Rencana Pembangunan Jangka Menengah Desa (RPJMDes) merupakan penjabaran visi dan misi kepada desa dalam mensejahterakan masyarakat desa. Pemerintah Desa Wanagiri mengalami permasalahan dalam penyusunan RPJMDes karena tidak tersedianya data profil desa terkini dan kurang memadainya kemampuan perangkat desa dalam menyusun RPJMDes. Permasalahan lainnya adalah kurangnya pemahaman perangkat desa terkait manajemen keuangan desa, sehingga perangkat desa mengalami kesulitan dalam mengelola dana desa. Program pengabdian ini bertujuan untuk menguatkan kapasitas manajemen pemerintahan Desa Wanagiri melalui pendampingan penyusunan RPJMDes dan Pertanggungjawaban Dana Desa. Program ini dilaksanakan dalam bentuk pelatihan dan pendampingan. Hasil kegiatan ini berupa meningkatnya pemahaman perangkat desa dalam melakukan penyusunan RPJMDes dan pertanggungjawaban dana desa. Target capaian kegiatan ini adalah terwujudnya kemandirian perangkat desa dalam menyusun RPJMDes dan Pertanggungjawaban dana desa di masa yang akan datang.
PERSEPSI WAJIB PAJAK ATAS PROGRAM TAX AMNESTY DALAM PERSPEKTIF BUDAYA MEBOYA I Nyoman Putra Yasa; Edy Sujana; I Gede Dodi Andriawan
Jurnal Ilmiah Akuntansi Vol 4 No 1: Juni 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i1.16653

Abstract

Tujuan dari penelitian ini adalah untuk memberikan pengetahuan tentang: (1) keberadaan budaya meboya dari wajib pajak Buleleng pada program tax amnesty, (2) pandangan wajib pajak Buleleng yang meboya terhadap program tax amnesty, (3) faktor-faktor yang menyebabkan wajib pajak Buleleng yang meboya memiliki kemauan untuk mengikuti program tax amnesty, dan (4) kendala yang dihadapi wajib pajak Buleleng yang meboya ketika mengikuti program tax amnesty. Penelitian ini merupakan penelitian kualitatif dengan teknik wawancara dalam pengumpulan data. Responden yang digunakan adlaah wajib pajak orang pribadi yang terdaftar di KPP Singaraja. Hasil dari penelitian ini adalah Hasil penelitian ini menunjukan bahwa wajib pajak di Kabupaten Buleleng masih meboya terhadap program tax amnesty yang ditunjukan dengan perilaku dari orang yang meboya seperti: adanya keraguan, sikap tidak sependapat serta kegiatan mencari tahu informasi tentang program tax amnesty. Namun demikian, wajib pajak pajak masih memiliki pandangan posistif terkait dengan pelaksanaan program tax amnesty.
Pengaruh Gender dan Kehadiran Sosial terhadap Bias Persepsi Holier Than Thou (Studi Empiris pada Akuntan dan Mahasiswa Akuntansi di Bali) Edy Sujana; Made Aristia Prayudi; Nyoman Tri Andani
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.22395

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya (1) bias Holier than thou pada persepsi etis akuntan; (2) pengaruh gender dan kehadiran sosial pada bias Holier than thou pada persepsi etis akuntan; dan (3) perbedaan yang signifikan antara akuntan dan mahasiswa sarjana akuntansi mengenai bias Holier than thou pada persepsi etis mereka. Data untuk penelitian ini dikumpulkan menggunakan kuesioner survei yang didistribusikan kepada 120 mahasiswa akuntansi di 3 universitas negeri serta 120 akuntan di Provinsi Bali. Analisis statistik yang digunakan adalah tes Wilcoxon, Mann-Whitney dan Friedman. Hasil penelitian menunjukkan bahwa: (1) ada bias yang signifikan dalam persepsi Holier than thou pada akuntan di Bali; (2) ada pengaruh signifikan gender pada bias persepsi Holier than thou dalam akuntan di Bali; (3) ada pengaruh signifikan kehadiran sosial pada bias persepsi Holier than thou dalam akuntan di Bali; (4) ada pengaruh signifikan jenis kelamin dan kehadiran sosial pada persepsi Holier than thou tentang akuntan di Bali; dan (5) ada perbedaan yang signifikan antara akuntan dan mahasiswa sarjana akuntansi mengenai bias Holier than thou pada persepsi etis mereka.
The Effect of Moral Reasoning on Intention to Fraud in the Procurement of Goods and Services under Obedience Pressure: An Experimental Study Edy Sujana; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38944

Abstract

This study examines the influence of obedience pressure and individual moral reasoning on the attention to commit fraud in the context of the procurement of goods and services. This study uses a 2x2 factorial experimental design. The participants in this study were undergraduate accounting students who have passed courses in Professional Ethics, Public Sector Accounting, and Forensic Accounting who acted as implementers of the procurement of goods and services. Hypothesis testing in this study used ANOVA. The results of this study found the effect of obedience pressure and individual moral reasoning in committing fraud in the procurement of goods and services. Under conditions of obedience pressure, individuals with low moral reasoning will tend to commit fraud compared to individuals with high moral reasoning. Thus, individuals who have high moral reasoning tend to behave ethically, even though they are faced with pressure from superiors.
Pemanfaatan Financial Technology Dalam Pengelolaan Keuangan Usaha Mikro Dan Kecil Nyoman Trisna Herawati; Putu Sukma Kurniawan; Edy Sujana; Putu Eka Dianita Marvialianti Dewi; Luh Gede Kusuma Dewi
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2020): Februari
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.592 KB) | DOI: 10.31960/caradde.v2i2.281

Abstract

Tujuan kegiatan pengabdian kepada masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech). Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial technologi, (2) seminar dan pelatihan penyusunan laporan keuangan berbasis aplikasi Lamikro, dan (3)melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan 25 orang peserta dari IWAPI dan mahasiwa yang terlibat dalam program mahasiswa wirausaha (PMW) Undiksha. Hasil dari kegiatan adalah meningkatnya pengetahuan dan keterampilan tentang financial technologidan penyusunan laporan keuangan berbasis aplikasi lamikro. Hal ini dilihat dari hasil pretest dan posttest. Hasil posttest menujukkan terdapat peningkatan rata-rata tingkat pemahaman dan keterampilan dalam penggunaan fintech. Selain itu, dari penyebaran kuesioner mengenai efektifitas kegiatan menunjukkan respon yang cukup positif. Berdasarkan hal tersebut, dapat disimpulkan bahwa kegiatan PkM ini dapat berjalan sesuai dengan tujuan yang ditetapkan.
Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance I Made Pradana Adiputra; Edy Sujana
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.515

Abstract

This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with organizational culture will negatively affect the financial performance of LPDs. This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk and petengen) and one staff each from the credit and accounting department.. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy and market shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD.
Co-Authors A.A. Made Citra Adelia A.A.Rai Niti Darmika Sukawati Adi Yuniarta Adi Yuniarta Adnyana, I Made Wibawa Adnyana Agustiawan, Komang Endri Agustina Widyawati Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Andani, Nyoman Tri ANDRIADI, KOMANG DANDY Andriawan, I Gede Dodi Anggreni, Gusti Ayu Dewi Anggreni, Ni Nyoman Sri Anggun Pratiwi Ardhi Anggun Pratiwi Ardhi Anugrah, Gede Fanny Wahyu Ardhi, Anggun Pratiwi Ari Surya Darmawan Arshantya Maha Ayu Widya Puspitasari, Ida Budi Setiawan, Ketut Rian Cahyadi, Made Feri Claudya Pratiwi, Putu Putri Regina Darmayanti, Ni Luh Putu Ari Dayanthi, Made Regita Novia Desak Nyoman Sri Werastuti Dessy Aryani Devi, Ni Putu Mas Sutra Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Kadek Yulis Diana Dewi, Putu Eka Dianita Marvilianti Dewi, Sumiati Kumala Diatmika, Gede Fitriani, Erfina Gede Adi Yuniarta Gede Andika Bayu Saputra Gede Diatmika Gede Etyana Witakusuma Gede Fanny Wahyu Anugrah Gede Fanny Wahyu Anugrah Gst Ayu Ketut Rencana Sari Dewi Herlinda Ayu Wandari, Ni Kadek Hery Widijanto I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Dodi Andriawan I Gusti Ayu Purnamawati I Kadek Arianta Yasa I Kadek Suartama I Made Agus Dwipayana I Made Ngurah Sudewa Mantik I Made Pradana Adiputra I Nengah Putra Jaya Suryanata I Ni Made Ayu Diah Utari I Nyoman Alit Sugiarthama I Nyoman Jagra Sujatnika I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto Ida Ayu Angge Septiari Ida Bagus Adi Gunawan Ida Bagus Anggeadi Indrayani, Ni Komang Dian Indrayani, Ni Wayan Intan Milania Intan Milania Jayanti, Anak Agung Sagung Widya Jayanti, Komang Triska Juliantara I Komang Jumiari, Ni Made Kadek Devi Marheni Kadek Hari Kusuma Kadek Irma Riskiyanti Kadek Suartama Sanjaya Kadek Vanny Panji Putra kadek wirastuti, wirastuti Kadek Yulis Diana Dewi Keristina, Ni Made Deni Ketut Rian Budi Setiawan Komang Diah Ayu Suarmini Komang Endri Agustiawan komang rosa lyana Komang Sania Widiasari Yumia Komang Tri Yasrawan Komang Triska Jayanti Larasati, Riska Luh Arshantya Maha Saputri Luh Gede Kusuma Dewi Luh Putu Windiani Luh, Resiani lyana, komang rosa Made Arie Wahyuni Made Aristia Prayudi Made Feri Cahyadi Marheni, Kadek Devi MARSINI, NI LUH YENI Meliana, Kadek Lia Muliyana, Septa Murti, Ni Wayan Nadi, Komang Surya Amerta Ni Kadek Herlinda Ayu Wandari Ni Kadek Sinarwati Ni Komang Dian Indrayani Ni Komang Dwi Wiranjani Ni Komang Mita Abdina Sari Ni Komang Sinta Wahyuni Ni Luh Putu Ari Darmayanti Ni Luh Putu Indah Trisna Dewi Ni Luh Yeni Marsini Ni Luh Yuli Candra Dewi Ni Made Ary Widiastini Ni Made Suci Ni Nyoman Megarini Ni Nyoman Sri Anggreni Ni Putu Agustina Widyawati Ni Putu Ayu Amanda Putri Ni Putu Mas Sutra Devi Ni Putu Mas Sutra Devi Ni Wayan Indrayani Ni Wayan Murti Ni Wayan Sri Tresna Egawati Nopia Yudiastuti, Luh Novia, Oky Nurkholisah, Siti Nyoman Ayu Wulan Trisna Dewi . Nyoman Putra Yasa Nyoman Putra Yasa Nyoman Sunarti Nyoman Tri Andani Nyoman Trisna Herawati Oktaviani, Ni Kadek Rina Oky Novia Pasek Wayan Gajen Tatar Purwanti, Ni Luh Putu Eka Putra Yasa Putra, Kadek Vanny Panji Putu Eka Dianita Marvialianti Dewi Putu Hardina Widianing Sari Putu Ngurah Surya Widiantara Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Wika Putrawan Rahmayanti, Ni Gusti Ayu Putu Putri Riska Larasati Riskiyanti, Kadek Irma Salsabila, Shofia sania yumia Sanjaya, Putu Andre Saputra, Gede Andika Bayu Sari, Ni Komang Mita Abdina Sari, Putu Hardina Widianing Septa Muliyana Suartha, Putu Firda Sugiarthama, I Nyoman Alit Sukawati, A.A.Rai Niti Darmika Sumiati Kumala Dewi Tatar, Pasek Wayan Gajen Trisna Dewi, Ni Luh Putu Indah Utari, I Ni Made Ayu Diah Widiantara, Putu Ngurah Surya Widiasih, Ni Luh Ayu Widyawati, Agustina Windiani, Luh Putu Witakusuma, Gede Etyana Yasa, Nyoman Putra Yasa, Putra Yudiatmaja, Fridayana Yudiatmaja, Fridayana yumia, sania Yuniarta, Adi Yunista, Viera