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Risiko Litigasi sebagai Variabel Pemoderasi Pengaruh Kualitas Laporan Keuangan pada Efisiensi Investasi I Gusti Putu Suma Ardana; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p21

Abstract

Investment are deemed to be efficient if the resources owned are used appropriately, and there’s no waste of resources. This research aims to earn an empirical evidence of the litigation risk as moderating variable in the effect of the quality of financial statements on investment efficiency. The population on this research was conducted on mining companies listed in the Indonesian Stock Exchange in the period 2013- 2015. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 96 financial statements data of mining companies listed in the Indonesian Stock Exchange in period 2013-2015. The analysis technique used was ordinary linear regression and Moderated Regression Analysis (MRA). From the result, it can be concluded that quality of financial statements has positive effect on investment efficiency and litigation risk weaken the effect of the quality of financial statements on investment efficiency. Keywords: Investment efficiency, statement’s quality, litigation.
The Relationship Between Tax Morale, Tax Fairness, and Tax Complexity on Tax Compliance of MSME Taxpayers in Denpasar City Anasthasia Regina Sukma; I Ketut Sujana
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.836

Abstract

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.
Analisis Pengukuran Kinerja pada Lembaga Perkreditan Desa (LPD) di Bali Berbasis Balanced Scorecard Tahun 2020-2023 Dian Diatmika Swari, Anak Agung Istri; Sujana, I Ketut
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5717

Abstract

Pengukuran kinerja merupakan hal yang penting bagi pihak eksternal maupun internal di suatu organisasi maupun lembaga. Salah satu Lembaga Keuangan di Provinsi Bali yang unik yang disebut Lembaga Perkreditan Desa (LPD) merupakan Lembaga Keuangan yang tidak hanya bertujuan untuk memaksimalkan profit, namun juga memberikan banyak manfaat bagi masyarakat Desa Adat di Bali. Oleh karenanya keberlangsungan hidup LPD perlu diperhatikan. Pengukuran kinerja LPD masih menggunakan pendekatan konvensional.  Penelitian ini bertujuan untuk mengukur seberapa jauh kinerja LPD Desa Adat Ketewel berbasis Balanced Scorecared. Penelitian ini merupakan penelitian kuantitatif deskriptif. Jumlah sampel yang digunakan yaitu 100 orang nasabah (solvin) dan 31 orang karyawan (census). Pengumpulan data dilakukan dengan instrument penelitian berupa kuesioner dan dokumentasi. Data yang dikumpulkan kemudian dianalisis dengan empat perspektif Balanced Scorecard dan Kinerja secara keseluruhan diukur dengan teknik rating scale. Kinerja LPD Desa Adat Ketewel secara keseluruhan memiliki rata-rata skor sebesar 46% yang dapat dikategorikan cukup baik. Penelitian ini diharapkan dapat digunakan sebagai bahan masukan sekaligus bahan evaluasi kepada LPD diseluruh Bali untuk mengembangkan strategi dalam meningkatkan kinerjanya agar dapat memberikan pandangan yang lebih komprehensif mengenai pengukuran kinerja.
ANALISIS HUBUNGAN TINGKAT PENDIDIKAN, MASA KERJA DAN PENGALAMAN KERJA TERHADAP TINGKAT PENGETAHUAN, SIKAP DAN PERILAKU PETUGAS REKAM MEDIS TENTANG KEAMANAN DAN KERAHASIAAN REKAM MEDIS DI RUMAH SAKIT TK II UDAYANA KOTA DENPASAR Prastini, Ni Komang Ditha; Susanto, Agus Donny; Sujana, I Ketut
JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) Vol. 2 No. 1 (2023): JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI)
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/js.v2i1.2467

Abstract

Salah satu sistem pengelolaan rekam medis adalah keamanan dan kerahasiaan rekam medis. Keamanan rekam medis meliputi perlindungan dari faktor fisik, biologi dan kimiawi, sedangkan kerahasiaan rekam medis adalah bagaimana melindungi rekam medis dari bahaya pencurian dan pembatasan pemberian informasi rekam medis.Berdasarkan hasil observasi peneliti ditemukan 5 rekam medis yang didistribusikan oleh orang yang bukan petugas rekam medis atau bukan petugas medis, 18 orang selain petugas masuk ke dalam ruangan rekam medis dan 200 rekam medis yang tidak diletakkan pada tempatnya.Tujuan penelitian ini untuk mengetahui tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar. Penelitian ini mengunakan penelitian deskriptif kuantitatif. Sampel penelitian ini adalah 1 orang kepala instalasi rekam medis dan 14 orang petugas rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar. Penelitian ini dilakukan dengan penyebaran kuisioner dan observasi pada ruangan rekam medis. Hasil penelitian menyatakan bahwa ada hubungan antara tingkat pendidikan dengan tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis, ada hubungan antara masa kerja dengan tingkat pengetahuan,sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis dan ada hubungan antara pengalaman kerja dengan tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar.Kesimpulan dalam penelitian ini menunjukan bahwa pelaksanaan keamanan dan kerahasiaan rekam medis dipengaruhi oleh tingkat pengetahuan, sikap dan perilaku rekam medis yang dilihat dari tingkat pendidikan, masa kerja dan pengalaman kerja masing masing petugas.
BIBLIOMETRIC INVESTIGATION: UNCOVERING FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF SMES Yogantara, Komang; Yadnyana, I Ketut; Sudana, I Putu; Sujana, I Ketut
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14542

Abstract

SMEs face various challenges that hinder the improvement of their financial performance. Access to finance is the most perceived barrier. This study aims to review the literature and dissect the current utilization of financial inclusion, with a focus on SMEs, especially their financial performance. This review synthesizes previous literature to identify institutions and journals that lead publications, theories, and approaches used. Through a bibliometric investigation, a search indexed in Scopus and Science Direct resulted in the acceptance of 45 peer-reviewed papers published from 2019 to April 2024. This review identifies several methodological gaps in the literature that have the potential for further research. This study also reveals that financial inclusion is often a challenge, especially for SMEs in improving their financial performance. The identified mediating roles may provide implications for SMEs to align financial inclusion with the goal of better financial performance.
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT) Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.567

Abstract

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  
THE EFFECT OF PROFITABILITY, LEVERAGE, AND SALES VOLATILITY ON TAX AVOIDANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE: AN EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021–2024 PERIOD Putri Ellie Rahmawati; I Ketut Sujana
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance practices in the property and real estate sector have drawn attention due to the sector’s capital-intensive nature, long-term business cycles, and high flexibility in revenue recognition. These characteristics provide managerial discretion in fiscal decision-making, particularly when facing post-pandemic liquidity pressures. The gap between accounting profits and payable taxes observed in several companies within this sector further indicates potential tax avoidance. This study aims to examine the effect of profitability, leverage, and sales volatility on tax avoidance, with institutional ownership as a moderating variable. The research employs a quantitative approach using purposive sampling on 17 property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 68 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results reveal that profitability has a significant negative effect on tax avoidance, while leverage has a significant positive effect. Sales volatility shows no significant effect on tax avoidance. Furthermore, institutional ownership weakens the positive effect of leverage on tax avoidance but does not moderate the relationship between profitability or sales volatility and tax avoidance. These findings contribute to the agency theory literature and provide practical insights for regulators in strengthening fiscal oversight in the property and real estate sector.
THE INFLUENCE OF PROFITABILITY, SOLVENCY, BANKRUPTCY PREDICTION, AND OPERATIONAL COMPLEXITY ON AUDIT REPORT LAG (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2021–2023) Ni Luh Putu Kaila Shiva Karang; I Ketut Sujana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 2 (2025): AUGUST
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The annual financial report plays a crucial role in providing financial information to stakeholders and must be audited to ensure its reliability and compliance with regulations. Timeliness in the submission of financial statements is considered a key indicator reflecting the quality, reliability, and transparency of financial information. Audit report lag refers to the time period required to complete the audit process. The longer it takes for the auditor to complete their audit work, the greater the risk of delayed financial reporting, which can be detrimental to the company. This study aims to empirically examine the influence of profitability, solvency, bankruptcy prediction, and operational complexity on audit report lag. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 37 companies with a total of 95 observations. Data were analyzed using multiple linear regression. The findings indicate that profitability has a negative effect on audit report lag, while solvency has a positive effect. However, bankruptcy prediction and operational complexity do not have a significant effect on audit report lag.
TRAINING ON ENHANCING FINANCIAL AND MARKETING MANAGEMENT SKILLS FOR “AMERTA JAYA” FOOD PROCESSING SMES IN SADING VILLAGE, BADUNG REGENCY I G. A. Ketut Giantari; Ni Nyoman Kerti Yasa; I Putu Gde Sukaatmadja; I Gusti Ngurah Jaya Agung Widagda K.; I G. A. Dewi Adnyani; Putu Laksmita Dewi Rahmayanti; I Ketut Sujana; Putu Kintan Maharani; I Gusti Ayu Tirtayani
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.5389

Abstract

The “Amerta Jaya” small and medium-scale food processing industry (IKM) in Sading Village, Badung Regency, has faced increasingly fierce competition over the past three years. This is due to the growing number of players in the industry, which has negatively impacted sales turnover, falling short of the targets. One way to address this issue is through optimal product marketing. Based on preliminary interviews with Mrs. Retno Ika Suryaningsih, the head of the “Amerta Jaya” Food Processing IKM Center—which consists of 31 members in Sading Village—it was confirmed that there has been a decline in sales turnover, and although some marketing strategies have been implemented, they have not been fully effective. The current marketing efforts—ranging from product presentation, pricing, promotion, to distribution—have yet to reach optimal levels, particularly in terms of expanding to supermarkets or mini markets in Badung and Denpasar. This shortcoming stems from limited marketing capabilities. Furthermore, follow-up interviews revealed that, in addition to limited marketing skills, the “Amerta Jaya” food processing IKM also struggles with financial management. These conditions highlight the need for this community service initiative, which aims to equip IKM entrepreneurs in Sading Village with a comprehensive understanding of the importance of financial and marketing management—from designing appealing culinary products to distributing them through various retailers. Therefore, the objective of this community service program is to equip the members of the “Amerta Jaya” food processing IKM in Sading Village, Badung Regency, with essential knowledge on how to comprehensively manage their finances and product marketing, including connecting them to retailers to ensure easier consumer access to their products. The community service activity was conducted on Saturday, August 10, 2024, at the Sading Village Office and was attended by 17 IKM participants, 17 KKN (student community service) participants from Udayana University assigned to Sading Village, along with the service team. The program was successfully carried out with support from the KKN students stationed in Sading Village, Badung Regency.
THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM, COMPETENCE OF VILLAGE APPARATUS, AND COMMUNITY PARTICIPATION ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT Ni Luh Gede Adelia Damayanti; I Ketut Sujana
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.v4i4.701

Abstract

This research aims to examine the influence of the implementation of the village financial system, the competence of village officials, and community participation on the accountability of village fund management. The total or census technique was used to choose 72 respondents for the study sample. Using a questionnaire distribution approach, the study was carried out. A method known multiple linear regression analysis was employed for the data analysis. The investigation findings point out that there is a positive relationship between accountability in managing village funds, the competence of village officials, and community participation. Specifically, accountable management of village funds is enhanced by implementing the village financial system.
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita AAGP WIDANAPUTRA Agus Donny Susanto Akwila Josepina Akwila Josepina Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anasthasia Regina Sukma Anwar Santoso Ayu Listya Adriani Sidartha Ayu Prima Dania Birgita Anggun Putrirosari Christine Novita Malelak Damayanti, Ni Luh Gede Adelia Devi Marlita Martana Dewa Gede Wirama Dewa Nyoman Badera Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ni Putu Wina Purnama Dian Diatmika Swari, Anak Agung Istri DODIK ARIYANTO Eko Kurnia Muliawan Eva Oktavia Ruwu Felicia Elisabeth Winatha Gayatri Gayatri Gayatri Gusti Ayu Made Sari Dewi Gusti Ayu Rai Surya Saraswati I Dewa Gde Nanda Narotama I Dewa Gede Dharma Suputra I Dewa Gede Sudira Putra I Dewa Nyoman Wibawa I G. A. Dewi Adnyani I G. A. Ketut Giantari I Gde Ary Wirajaya I Gusti Ayu Dwi Cahya Dewanti I Gusti Ayu Tirtayani I Gusti Ketut Agung Ulupui I Gusti Ngurah Jaya Agung Widagda K. I Gusti Ngurah Putu Ardiwinata I Gusti Putu Suma Ardana I Kadek Adi Arta I Ketut Suryanawa I Ketut Yadnyana I Made Pradnyana Paradila Pradnyana I Made Sadha Suardikha I Nyoman Wijana Asmara Putra I Putu Agus Atmaja Negara I Putu Angga Kusuma I Putu Gde Sukaatmadja I PUTU SUDANA I Putu Sudana I Wayan Agus Juniarta I Wayan Pradnyantha Wirasedana I Wayan Suartana Ida Ayu Clara Agustin IDA AYU MAS MAY MURTHI Ida Ayu Puspita Trisna Dewi K. Budiartha Kadek Hendra Gunawan Ketut Yoga Permadiswara Komang Risa Rahayu Ningsih Komang Try Bintariyati Luh Gede Rai Rahayu Pradnyani Made Dania Kristiantini Made Gede Wirakusuma Made Suwi Novita Devi Made Yessi Puspitha Maria Maria Ni Kadek Ita Wulandari Ni Ketut Ari Susanti Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Gede Adelia Damayanti Ni Luh Komang Winda Sindu Maharani Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Kaila Shiva Karang Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati Ni Made Bunga Ayu Cahyani Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Made Dwi Rina Ni Made Dwi Safitri Sadia Ni Made Pradnya Paramithari Ni Nengah Sureni Yuniarthi Ni Nym Ayu Yuliantari W. Ni Nyoman Dewi Anggarini Ni Nyoman Kerti Yasa Ni Putu Ayunda Prihantini Ni Putu Hanna Windu Sari Ni Putu Widya Pancawati Ni Putu Winda Ayuningtyas Ni Wayan Asri Yuni Ni Wayan Desi Putri Utari Noviani, Ni Nyoman Nyoman Dantes Nyoman Natajaya Nyoman Suarjana Prastini, Ni Komang Ditha Putra, Kadek Virginiawan Permana Putri Ellie Rahmawati Putu Agustina Windasari Putu Ayu Pramesti Putu Ayu Satya Mahayani Putu Bayu Andhika Putu Elik Sulistyawati Putu Ika Ristiana Dewi Putu Indira Ratnadewanti Prayoga Putu Javani Sukma K Putu Kintan Maharani Putu Laksmita Dewi Rahmayanti Putu Rendi Suryagung Ryadi Putu Rosayanti Putu Santi Putri Laksmi Putu Santi Putri Laksmi Rai Surya Saraswati Rizky Ardewi Laksmi Sagung Oka Pradnyawati Sang Ayu Putu Dinda Natalia Suharto Suharto Thesia Adi Putri Tri Nindya Dharma Patni Yogantara, Komang Yura Karlinda Wiasa Putri yustiari dewi