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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Journal of Economics, Business, and Government Challenges Widya Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Tourism Economics and Policy CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Penelitian Pendidikan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Lentera Negeri
Ari Surya Darmawan
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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INTEGRASI PRINSIP ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ATAS PRAKTIK KEBERLANJUTAN DALAM PENGELOLAAN BISNIS REAL ESTATE I Kadek Yoga Sanjaya; Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.226-241

Abstract

Sustainability practices have become a global issue, yet many companies remain vulnerable in implementing ESG (Environmental, Social, and Governance) sustainability in their business lines. This study aims to provide a deeper understanding of the issues and identify (1) the background behind PT PSS management’s choice of a sustainable concept in business management, (2) the implementation of sustainability practices in business management, and (3) the alignment of the implementation of sustainability practices in business management at PT PSS with ESG principles. The method used in this study is a qualitative approach with a case study of PT PSS, employing an interpretive paradigm. The results show that (1) the background for PT PSS management’s choice of a sustainability concept is based on the company’s internal awareness, the influence of stakeholders, regulatory compliance, and business strategies aimed at enhancing company value, (2) the sustainability practices implemented by PT PSS in business management, from planning to maintenance, have been integrated with environmental, social, and governance initiatives, and (3) PT PSS has met ESG criteria and is in accordance with the ten ESG standards issued by the Ministry of Finance of the Republic of Indonesia. The implications of this study reveal the positive impacts received by PT PSS, the environment, and the community through the application of sustainability practices, and it is hoped that companies in Indonesia will start to integrate ESG principles into their business operations.
Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak Ni Gusti Ayu Nila Suciadnyani; Nyoman Ari Surya Darmawan; I Gusti Ayu Purnamawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2727

Abstract

Tax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies. This study aims to provide empirical evidence on the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness, with independent commissioners as a moderating variable. This study uses a quantitative approach with panel data regression analysis on multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. With a purposive sampling technique, a total of 96 sample companies were obtained in the observation period which were analyzed using STATA software. The results of the study show that thin capitalization and foreign ownership have no effect on tax aggressiveness. While financial distress has a negative effect on tax aggressiveness. In addition, independent commissioners are unable to moderate the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness. This study provides a new understanding that tax aggressiveness decisions are more influenced by internal conditions such as financial distress and the effectiveness of internal supervision than by external pressures. This has an impact on the need for improvements in corporate governance, especially strengthening the role of independent commissioners and aligning financial strategies and tax policies to comply with the principles of compliance and transparency.
Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi Ni Luh Ayu Asih Tirta Devi; Nyoman Ari Surya Darmawan; Anantawikrama Tungga Atmadja
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2733

Abstract

This study aims to analyze the effect of ownership structure, financial reporting quality, and corporate governance on investment efficiency, and to test the role of Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The results of the study indicate that ownership structure and financial reporting quality do not have a significant effect on investment efficiency. This condition is thought to be influenced by concentrated ownership, weak monitoring mechanisms, and low reliability of accounting information due to information asymmetry and financial reporting manipulation. In contrast, corporate governance has a positive and significant effect on investment efficiency, indicating the importance of effective managerial supervision. CSR is unable to moderate the relationship between ownership structure and financial reporting quality with investment efficiency, because its implementation is still symbolic and not strategic. However, CSR is able to moderate the relationship between governance and investment efficiency, indicating its role as a governance strengthening tool that encourages transparency, accountability, and more efficient investment decision making. This study presents novelty by showing that CSR is only effective as a moderator in the relationship between governance and investment efficiency, but not in ownership structure and financial reporting quality. The implication is that CSR needs to be integrated strategically to truly strengthen corporate governance and investment efficiency.
Pengaruh Risk-Based Internal Auditing dan Kompetensi Auditor terhadap Efektivitas Audit Internal: Peran Moderasi Budaya Organisasi I Putu Laksmana Narayana; I Putu Gede Diatmika; Nyoman Ari Surya Dharmawan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3299

Abstract

This study examines the effects of risk-based internal auditing (RBIA) and internal auditor competence on internal audit effectiveness, as well as the moderating role of organizational culture in the public sector. Despite extensive research on internal audit effectiveness in the public sector, prior studies report inconsistent findings regarding the role of technical factors and organizational context, particularly the moderating effect of organizational culture in highly regulated environments. This study adopted a quantitative approach using a survey method with a saturated sampling technique, involving 59 internal supervisory officials at the Regional Inspectorate of Denpasar City. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with an interaction-based moderation model through SmartPLS to examine both direct and moderating relationships among variables. The results revealed that RBIA and internal auditor competence positively and significantly affect internal audit effectiveness. However, organizational culture does not significantly moderate these relationships, indicating that technical and professional factors operate independently of organizational context. This study extends the public sector auditing literature by providing empirical evidence on the limited role of organizational culture as a moderating variable in highly regulated environments and by reinforcing the relevance of stewardship theory in explaining internal audit effectiveness. Practically, the findings suggest that public sector internal audit institutions should prioritize strengthening RBIA implementation and enhancing auditor competence to improve audit effectiveness.
Pengaruh Moralitas Individu, Sistem Pengendalian Internal, Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BOS: (Studi Empiris pada Sekolah Dasar di Kabupaten Buleleng) Nabilla Dhiya Fitriana; Ari Surya Dharmawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 04 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i04.82996

Abstract

Penelitian ini bertujuan untuk menguji pengaruh moralitas individu, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud dalam pengelolaan dana BOS. Jenis penelitian ini termasuk dalam penelitian kuantitatif dengan pendekatan kausal. Populasi pada penelitian ini adalah Sekolah Dasar di Kabupaten Buleleng yang berjumlah 465 Sekolah Dasar. Sampel penelitian ini ditentukan menggunakan purposive sampling dan didapatkan sampel sebanyak 23 Sekolah Dasar dengan instrumen penelitian menggunakan kuesioner. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan program SPSS 25 for Windows. Hasil dari penelitian ini menunjukkan bahwa (1) moralitas individu berpengaruh positif dan tidak signifikan terhadap pencegahan fraud dalam pengelolaan dana BOS, (2) sistem pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan dana BOS, (3) whistleblowing system berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan dana BOS, dan (4) moralitas individu, sistem pengendalian internal, dan whistleblowing system secara simultan berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana BOS.
PENGARUH PROGRAM RELAWAN PAJAK, SELF-EFFICACY, DAN MOTIVASI TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN: STUDI KASUS PADA RELAWAN PAJAK BALI Kadek Yuda Mahardika; Nyoman Ari Surya Darmawan; Putu Yunartha Pradnyana Putra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.110091

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program relawan pajak, self-efficacy, dan motivasi terhadap minat mahasiswa berkarier di bidang perpajakan. Penelitian menggunakan pendekatan kuantitatif dengan populasi mahasiswa dari tujuh perguruan tinggi di Bali yang telah mengikuti program relawan pajak. Sampel penelitian ditentukan dengan rumus slovin sehingga diperoleh 67 responden. Data primer dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa program relawan pajak berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. Selain itu, self-efficacy juga berpengaruh positif dan signifikan terhadap minat berkarir, menunjukkan bahwa keyakinan diri mahasiswa dalam menghadapi tantangan perpajakan. Sebaliknya, motivasi tidak berpengaruh signifikan terhadap minat berkarir, yang mengindikasikan bahwa dorongan internal semata tidak cukup menentukan pilihan karir mahasiswa tanpa didukung pengalaman empiris dan kepercayaan diri. Penelitian ini merekomendasikan agar perguruan tinggi memperluas akses mahasiswa terhadap program berbasis praktik untuk meningkatkan pengalaman dan kepercayaan diri dalam memilih karier perpajakan.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A. Ketut JAYAWARSA A.A.Gede Rahadi Aprijana . Abdurrahman . Ady Maha Dipha, Kadek Bagus Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Anak Agung Gede Sugianthara Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anastasia Indah Ayu Purnama . Antari, Kade Wiwik Arzia Biwi . Ayu Kadek Prihartini . Ayu Kadek Prihartini ., Ayu Kadek Prihartini Ayu Putu Yulia Kusuma Wardani Ayu, Ni Luh Ayu Sri Kusuma Dewi Bayuna, Gede Riko Chadina Ari Astiti . Dedi . Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Nyoman Widia Novitasari . Devananda, Ni Putu Hanindita Atika Dharma Cahyadi Dhelia Dayu Anasthasia . Dhimas Putra Negara Dirgayusa Sukma Putra . Dr. Edy Sujana,SE,Msi,AK . Dwija Putri . Evi Deliana Prastiwi . Febrianti, Pande Kadek Vina Gde Deny Larasdiputra Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Krisna Saputra . Gede Krisna Saputra ., Gede Krisna Saputra Gede Krisna Wiguna Gede Widiasa . Gede Wiranata, Pande Gunawan, Putu Wahyu Handayani, Putu Ari I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Bhakti Pratama . I Gede Pasek Astika I Gusti Ayu Purnamawati I Gusti Ayu Rindayani . I Gusti Ayu Rindayani ., I Gusti Ayu Rindayani I Kadek Indra Dwi Utama Putra . I Kadek Suranata I Kadek Yoga Sanjaya I Ketut Gunawan . I Ketut Gunawan ., I Ketut Gunawan I Komang Ari Diksani . I Made Angga Parama Artha . I Made Darma Prawira . I Made Pradana Adiputra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Laksmana Narayana I Wayan Krisna Aris Saputra I Wayan Werasmana Sancaya Ida Ayu Putu Sastrika . Ida Ayu Rysma Dewi Ida Bagus Diddo Kusuma Jefry Wijaya . Kade Satya Gita Rismawan Kade Wiwik Antari Kadek Arin Prasasti . Kadek Ayu Krisna Dewi . Kadek Evi Ariyantini . Kadek Feri Perdana Putra kadek intan mahayuni, Ni Kadek Juni Asrini . Kadek Lisa Damayanti . Kadek Narayana Kadek Rosiliana . Kadek Tias Raka Putri . Kadek Tias Raka Putri ., Kadek Tias Raka Putri Kadek Tri Jayamanu . Kadek Yuda Mahardika Ketut Aristina Dewi . Ketut Lanang Saputra . Ketut Susiani Khafi Nugraha Iskandar Komang Adi Kurniawan Saputra Komang Alit Trijayanti . Komang Alit Trijayanti ., Komang Alit Trijayanti Komang Ayu Satyaningsih . Komang Gita Asri Utami Komang Nayantara Arya Dinatha Komang Noviriantini . Komang Noviriantini ., Komang Noviriantini Komang Ratih Adiani Giri Komang Sri Endrayani . Lucy Sri Musmini Luh Ardiana . Luh Madori Sekarsari Luh Nanda Yogita Fani . Luh Putu Suriati . Luh Sugiani . Luh Tusna Putri Darmayanti Luh Wawas Wati M Tantowi Jauhari Nadlari . M.Or. S.Pd. Gede Eka Budi Darmawan . Madarina Laili . Madarina Laili ., Madarina Laili Made Ardi Mahendra Made Ariada Made Aristia Prayudi Made Arsa Darmawan . Made Edy Sutawan . Made Edy Sutawan ., Made Edy Sutawan Made Rio Renata Adiyatma Made Satria Wira Adi Santosa Mahena, Komang Mahena Mahendra, Made Ardi Manuaba, Ida Bagus Krisnayana Md Budi Sastrawan Wiguna . Md Budi Sastrawan Wiguna ., Md Budi Sastrawan Wiguna Mertyani Sari Dewi ., Mertyani Sari Dewi Mudinillah, Adam Mujayanti Mandasari . Mujayanti Mandasari ., Mujayanti Mandasari Nabilla Dhiya Fitriana Nadia Septiana Putri . Narayana, Kadek Negara, Dhimas Putra Ngurah Kaler Widiartana Ni Gusti Ayu Nila Suciadnyani Ni Kadek Darmiasih . Ni Kadek Darmiasih ., Ni Kadek Darmiasih Ni Kadek Dewi Asih . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Rusmiadi Putri . Ni Luh Ayu Asih Tirta Devi Ni Luh Damayanti . Ni Luh Gede Erni Sulindawati Ni Luh Kadek Mari Ani . Ni Luh Ketut Jesi Asmarani . Ni Luh Ningsih Partami . Ni Luh Nyoman Ari Udiyanti . Ni Luh Putu Ageng Pradnya Paramita . Ni Luh Putu Ageng Pradnya Paramita ., Ni Luh Putu Ageng Pradnya Paramita Ni Luh Putu Arin Astiari . Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Putu Tri Angga Wandita . Ni Made Ratna Wati . Ni Made Rika Krisna Dewi . Ni Made Suratmi . Ni Pt Intan Putri s . Ni Wayan Ristiani . Ni Wayan Ristiani ., Ni Wayan Ristiani Novita Rahmadani . Nyoman Ari Setiawan Jaya Sasmita . Nyoman Ayu Devi Sri Utami . Nyoman Ayu Devi Sri Utami ., Nyoman Ayu Devi Sri Utami Nyoman Ayu Wulan Trisna Dewi . Nyoman Ida Adriani . Nyoman Ida Adriani ., Nyoman Ida Adriani Nyoman Trisna Herawati Prayitna, Hary Prof. Dr. I Ketut Dharsana,M.Pd . Putra Yasa , I Nyoman Putra, I Putu Yunartha Pradnyana Putra, Kadek Feri Perdana Putra, Putu Yunartha Pradnyana Putu Adi Putra . Putu Agus Dharma Putra Putu Ayu Ratnayani . Putu Ayu Sita Laksmi Putu Eka Nopiyani . Putu Nila Utami Putu Riana Primayani . Putu Sri Mertayani . Putu Sri Mertayani ., Putu Sri Mertayani Putu Wahyu Gunawan Putu Yunartha Pradnyana Putra Raden Mohamad Herdian Bhakti Raga Fahmy Darmawan . Rahayuni, Ni Putu Vira Sinta Rindiani, Putu Novi Robin Gita Mandira . Santosa, Made Satria Wira Adi Saputra, Komang Trisnawa Tanty, Giokvannie Vernaya Utami, Komang Gita Asri Wardani, Ayu Putu Yulia Kusuma Wayan Arsane Widiartana, Ngurah Kaler Wiguna, Gede Krisna Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yundari, Yundari Yunika Debora Galingging