Articles
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
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DOI: 10.23887/jap.v12i1.30824
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
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DOI: 10.23887/jap.v12i2.35621
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
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DOI: 10.23887/jap.v12i2.35780
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
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DOI: 10.31949/jb.v1i4.521
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
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DOI: 10.23887/jia.v4i1.16653
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
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DOI: 10.23887/jia.v4i2.22395
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
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DOI: 10.23887/jia.v6i2.38944
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
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DOI: 10.31960/caradde.v2i2.281
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
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DOI: 10.33312/ijar.515
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.
Pengaruh Tekanan Keluarga, Pengawasan, dan Integritas Prajuru Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD di Kecamatan Seririt
Komang Diah Ayu Suarmini;
Edy Sujana
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jiah.v12i1.36749
Purpose of this study was to determine the effect of family pressure, supervision, and integrity of the prajuru and their influence on accounting fraud in the LPD in Seririt sub-district. Quantitative research is a type of this research. Primary data was obtained through questionnaire distributed to respondents and measured using a Likert scale. The population in this study were 75 LPD employees in Seririt sub-district and the number of samples was 48 LPD employees taken by purposive sampling. Data analysis used linier regression. In analyzing data using SPSS 20.0 for windows. The results of this study are: (1) family pressure has a positive and significant effect on the tendency of accounting fraud in the LPD in Seririt District, (2) supervision has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt District, (3) the integrity of prajuru partially has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt district.