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Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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Analisis Komparatif Praktik Akuntansi pada Perusahaan Multinasional : Studi Kasus Laporan Keuangan Perusahaan Terdaftar di Bursa Efek Indonesia Sri Fitriani; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3336

Abstract

This study aims to compare accounting practices between multinational companies, and domestic companies listed on the Indonesia Stock Exchange. The research method involves collecting data from five sample companies selected through purposive sampling method. Analyses were conducted using quantitative and qualitative approaches. The results showed significant differences in accounting practices between the two types of companies. The implications of these findings for the harmonisation of accounting standards and supervision of financial reporting practices in Indonesia are discussed in depth. The methodology of this study involved the use of purposive sampling method to select five sample companies. Analyses were conducted with a quantitative approach using t-test and qualitative approach to understand the differences in accounting practices. Descriptive statistical analysis techniques were used to describe the characteristics of the sample. Classical assumption tests were performed to ensure the reliability of the regression analysis. In addition, tests of normality, multicollinearity, heteroscedasticity, and autocorrelation were applied to validate the regression model. The results showed significant differences in accounting practices between multinational and domestic companies. Multinational companies tend to apply different recognition, measurement, and disclosure methods in their financial statements compared to domestic companies. Although specific figures were not included, these findings
Analisis Pengaruh Penggunaan Uang Elektronik Terhadap Gaya Hidup Generasi-Z di Kota Denpasar Gde Bagus Pradipta Nandana Putu; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3337

Abstract

Generation Z, known for their familiarity with technology, is increasingly using electronic money (e-money) in transactions. This research aims to analyze the influence of e-money use on the lifestyle of generation Z in Denpasar City. Data was collected through a survey of 57 generation Z respondents in Denpasar City. The research results show that the use of e-money has a significant influence on lifestyle, level of participation in social and economic activities, and perceptions about generation Z's financial management so that they do not behave consumptively. This research provides implications for stakeholders in formulating appropriate policies and programs for generation Z, as well as for generation Z themselves in managing their finances and lifestyle more wisely.
Tingkat Kepercayaan Masyarakat Terhadap Cryptocurrency Sebagai Alat Investasi Kadek Srestiyani; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3340

Abstract

Apart from conventional currency, Cryptocurrency can also be used as an investment asset. However, Cryptocurrency is famous for its high level of volatility, where this investment can produce large profits and losses in a short time. Seeing this opportunity, many people are starting to be interested in investing in this instrument. Various responses and assessments have developed in society regarding this investment, especially in Indonesia. At the beginning of its appearance, people were skeptical about the results offered. And quite a few also assume that this investment is nothing more than a fraudulent scheme. However, as time goes by, and as information spreads easily, people begin to understand and believe in this type of investment and start investing on a small to massive scale. Even now, some people still believe that Cryptocurrency investment is a scam. This research aims to collect data on how much trust the Indonesian people have in investing in Cryptocurrency. This research method uses a quantitative method, namely using primary data in the form of a questionnaire distributed to the people of Denpasar City. With a population of 30 people and a sample calculated using the Slovin formula of 30. Based on this research, the level of trust has no significant effect on cryptocurrency as an investment tool. There are many factors that influence people's confidence in investing in cryptocurrencies.
Pengaruh Penerapan Green Accounting Terhadap Corporate Social Responsibility di Bank Perkreditan Rakyat Sukawati Pancakanti Putu Ayu Nandita Dewanti Aderia Putri; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3342

Abstract

This research attempts to ascertain how Green Accounting influences Corporate Social Responsibility at BPR Sukawati Pancakanti. This research uses explanatory and quantitative methods. This research involved 55 employees of BPR Sukawati Pancakanti. In this research, data was collected through questionnaires. Next, IBM SPSS Statistics 24 was used for data analysis. The results of the study showed that the use of green accounting greatly enhanced corporate social responsibility, as evidenced by regression test results that were 0.000 < 0.05. Only the impact of integrating green accounting on corporate social responsibility is covered in this study. Therefore, only one branch of the Sukawati Pancakanti People's Credit Bank was the sample and population studied. Therefore, there is an opportunity for other researchers to take up the same theme with a larger sample. It is anticipated that this study will lead to more knowledge about the application of Green Accounting for Corporate Social Responsibility in the future.
Pengaruh Soft Skill dan Hard Skill pada Mahasiswa Tingkat Akhir Program Studi Akuntansi Terhadap Kesiapan Kerja Studi Kasus pada Generasi Z di Kota Denpasar Putu Wulan Karnia Dewi; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3349

Abstract

This research purposes is as a tool for analyze the influence both of soft skills and hard skills on work alertness, especially in the generation Z who are the successors of the nation. This research used explanatory methods and quantitative approaches. The samples that used for this research were 36 Gen-Z samples. The technique used for data collection for this research was from survey questions using the Likert Scale's method. The sampling method used probability with a measurement technique using simple random sampling. The final result of this research is that in path analysis it can be recapitulate that Soft Skills (X1) have a positive impact and significant effect on Work Alertness (Y) with a greater t-value. from the t-table (4.082 > 2.011) and level of significant (0.000 < 0.05). Meanwhile, Hard Skill (X2) have a positive impact and significant effect on Work Alertness (Y) with the t-calculated and the t-table value, where the t-calculated have more value than the t-table value (3.082 > 2.011) and level of significant is (0.001 < 0.05).
Pengaruh Isu Overtourism Terhadap Sustainable Tourism Yang Ada di Bali Ni Putu Wisna Nadya Baby Bellinda; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3358

Abstract

Abstract The global economy has suffered as a result of the COVID-19 health crisis, particularly the travel and tourism industry. The COVID-19 pandemic has caused major losses for the tourism industry. However, as the impact of COVID-19 decreases, current tourism behavior causes the possibility of overtourism. Over the past few years, the desire for “revenge tourism” has increased as a result of negative feelings caused by the COVID-19 pandemic. Excessive tourism also has a negative social impact from a psychological point of view, but from a psychological point of view, it may be due to negative emotions accumulated over a period of time. Bali is also facing poor sustainable tourism development after the drastic economic decline caused by the COVID-19 pandemic. With the excessive increase in the number of tourists, will this have a negative impact on sustainable tourism development in Bali? This research was created to find out whether the overtourism that is being rumored will have an impact on workers for tourism development in Bali after the COVID-19 pandemic occurred several years ago.
PENGARUH STRUKTUR MODAL, RISIKO KREDIT DAN DANA PIHAK KETIGA TERHADAP KINERJA KEUANGAN PERBANKAN Setia Devi, Anak Agung Istri; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Arlita, I G.A. Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.714

Abstract

This study aims to analyse the effect of capital structure, credit risk, and third-party funds on banks' financial performance, taking into account the challenges magnified by the COVID-19 pandemic. The global economic shock caused by the pandemic increased pressure on banks' capitalisation due to the decline in economic activity. At the same time, credit risk surged as many businesses and individuals faced financial difficulties leading to an increase in bad debts. In addition, economic uncertainty encouraged customers to withdraw or hold deposits, creating pressure on bank liquidity. This study uses secondary data from the annual financial statements of 97 banking companies for the period 2021-2023. The analysis technique used is multiple linear regression to test the relationship between these variables. The results showed that capital structure has a positive and significant effect on financial performance. Credit risk was also found to have a positive and significant effect on financial performance. Similarly, third party funds made a significant positive contribution. These findings provide an in-depth understanding of the importance of managing financial elements in maintaining banking stability and performance, especially in the midst of unpredictable economic challenges
PENGARUH PERSEPSI KEMUDAHAN, KEMANFAATAN, KEAMANAN DAN MINAT TERHADAP KEPUTUSAN PENGGUNAAN QRIS PADA GENERASI Z DI KOTA DENPASAR Yuuka Narita Putri, Ni Made; R. Aprilyani Dewi, Putu Pande; Jaya Kusuma, Putu Sri Arta; Laksmi P, Kadek Wulandari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.737

Abstract

This study aims to determine the effect of convenience, usefulness, security and interest partially and simultaneously on the decision to use. The sample in this study was Generation Z aged 17-26 years, who used the Quick Response Code Indonesian Standard (QRIS) and were domiciled in Denpasar City as many as 114 people. The data analysis technique used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, it was found that convenience had a positive and significant effect on the decision to use, usefulness had a positive and significant effect on the decision to use, security had a positive and significant effect on the decision to use, interest had a positive and significant effect on the decision to use and convenience, usefulness, security and interest had a significant effect on the decision to use. The magnitude of the influence of the independent variables on the decision to use is 65.3%.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2021-2023) Putri, Mutiara Sani; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Widiantari, Komang Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.783

Abstract

The increase in domestic consumption, particularly in the food and beverage subsector, has contributed to the growth of Indonesia's economy. Among the most crucial economic sectors in Indonesia is the food industry. This study examines the execution of good corporate governance as a factor influencing the financial performance of companies. Good Corporate Governance (GCG) is defined as the division of responsibilities between shareholders, supervisors, and stakeholders in managing the company. GCG aims to enhance the company's value and ensure that each party has clear responsibilities. The objective of this study is to determine the effect of the board of commissioners, the board of directors, managerial ownership, and institutional ownership on financial performance. The research uses secondary data, with a sample size of 55 manufacturing companies in the food and beverage sub-sector for the period of 2021-2023. The analytical technique used is multiple linear regression. According to the study's outcomes, the board of commissioners has a positive and significant effect on financial performance. The board of directors has a positive and significant effect on financial performance. Managerial ownership has a positive and significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance
Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Putri, Ni Putu Pradnya Sugiantari; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13616

Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
Co-Authors Anak Agung Ayu Ngurah Tini Rusmini Gorda Ayu Niata Sari, Luh Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Srestiyani Komang Ayu Malini Kriswari Komang Ayu Malini Kriswari Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Kustina, Ketut Tanti Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Maha Diva, Anak Agung Ira Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Triana Dewi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dian Puspana Dewi Ni Putu Nina Eka Lestari Ni Putu Shri Ayu Wulan Devi Ni Putu Wisna Nadya Baby Bellinda Pramesti Ningsih, Ni Made Widiastuti Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Seli Dianawati Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sihaloho, Gloria Ayu Natalia Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wangge, Patrisius Raymond Wijaya, Gede Crisna Yuuka Narita Putri, Ni Made