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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science juremi: jurnal riset ekonomi PREVENIRE: Journal of Multidisciplinary Science Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Journal of Finance, Economics, and Business Neraca Manajemen, Akuntansi, dan Ekonomi Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science Jurnal Akuntansi Kontemporer
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
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Pengaruh Kompetensi Aparatur Pemerintah Desa, Efektivitas Kinerja Pendamping Lokal Desa Dan Keterlibatan Masyarakat Terhadap Pengoptimalan Pengelolaan Dana Desa Dessy Aryani; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25639

Abstract

Riset ini bermaksud untuk menyelisik pengaruh kompetensi aparatur pemerintah desa, efektivitas kinerja pendamping lokal desa dan keterlibatan masyarakat terhadap pengoptimalan pengelolaan dana desa di pemerintahan desa Kabupaten Buleleng. Variabel independen dalam riset ini ialah kompetensi aparatur pemerintah desa, efektivitas kinerja pendamping lokal desa dan keterlibatan masyarakat. Sedangkan variabel dependen dalam riset ini ialah pengoptimalan pengelolaan dana desa. Komunitas pada riset ini mencangkup semua kepala desa, bendahara desa, pendamping lokal desa dan pengurus BPD (Badan Permusyawaratan Masyarakat) sebagai perwakilan dari masyarakat desa yang turut serta mengelola dan mengawasi jalannya pengelolaan dana desa di Kabupaten Buleleng. Sampel riset menggunakan purposive sampling dengan kriteria tertentu dimana terdapat 29 desa di Kabupaten Buleleng yang bermasalah dalam laporan realisasi taksiran dana desa periode I dan periode II sehingga dana desa tahap III terancam tidak dicairkan. Sistem penyelidikan data yang dipakai untuk memeriksa hipotesis yaitu regresi linear berganda. Hasil riset ini menunjukkan bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pengoptimalan pengelolaan dana desa, efektivitas kinerja pendamping lokal desa berpengaruh terhadap pengoptimalan pengelolaan dana desa dan keterlibatan masyarakat berpengaruh terhadap pengoptialan pengelolaan dana desa. 
Pengaruh Mekanisme Corporate Governance, Early Warning System, Risk Based Capital, dan Hasil Investasi Terhadap Kinerja Keuangan I Gusti Ayu Made Pradnyani Utami; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25922

Abstract

Penelitian ini dilaksanakan guna mengetahui pengaruh mekanisme corporate governance, early warning system, risk based capitall dan hasill investasi secara parsial  terhadapp kinerja keuangan pada perusahaann asuransi yang terdaftar di Bursa Efek Indonesia periode tahun 2014 hingga 2018. Metode yang dipergunakan adalah pendekatan kuantitatif, pengambilan sampel yang dipergunakan adalah teknik purposive sampling. Pengumpulann dataa dilakukan  dengan metodee studi dokumentasi pada laporan keuangan perusahaan asuransi. Teknik analisiss ddata menggunakan analisis regresi linier berganda yang diolahh  menggunakann  program SPSS 24. Hasil penelitian: rasio retensi sendiri, risk based capital dan hasil investasi berpengaruh positif terhadap kinerja keuangan, serta rasio likuiditas dan rasio beban klaim berpengaruh negative terhadapp kinerja keuangan, sedangkan proporsi komisaris independen dan komite audit tidak mempunyai pengaruh terhadapp kinerja keuangan.
Determinan Kinerja Badan Pengawas Lembaga Perkreditan Desa Di Kabupaten Buleleng Putu Septa Kusuma; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25989

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh independensi, pengalaman kerja, time budget pressure dan komitmen organisasi terhadap kinerja Badan Pengawas Lembaga Perkreditan Desa (BP LPD) di Kabupaten Buleleng. Kinerja BP LPD perlu mendapat perhatian karena badan pengawas melaksanakan pemeriksaan untuk mendeteksi kecurangan maupun kesalahan yang dapat membuat LPD merugi. Penelitian ini mengunakan metode kuantitatif dengan data primer. Instrumen penelitian yang digunakan yaitu kuesioner dengan skala likert. Populasi penelitian yaitu seluruh LPD di Kabupaten Buleleng dengan jumlah 106 LPD. Penarikan sampel menggunakan rumus slovin untuk menggeneralisasi penarikan sampel, maka jumlah sampel penelitian 69 LPD dengan 138 pengawas. Teknik analisis menggunakan uji regresi linear berganda.  Hasil penelitian ini menyatakan bahwa independensi, pengalaman kerja, time budget pressure, dan komitmen organisasil secara parsial berpengaruh positif terhadap kinerja BP LPD. Independensi yang timggi akan menghasilkan suatu hasil pengawasan yang baik selaras dengan fakta, pengalaman kerja yang luas akan mempermudah dan mempercepat proses pengawasan, pemahaman akan time budget pressure akan menghasilkan efisiensi waktu pelaksanaan pengawasan dan tingginya komitmen organisasi akan memotivasi seseorang untuk melaksanakan pekerjaan dengan maksimal. 
Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Kadek Dian Sudiari; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26207

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, struktur kepemilikan manajerial dan diversifikasi produk terhadap pengungkapan akuntansi sumber daya manusia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan. Populasi penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhi kriteria purposive sampling pada penelitian ini digunakan 35 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukan bahwa secara parsial GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, dan diversifikasi produk berpengaruh positif terhadap pengungkapan akuntansi sumber daya manusia, sedangkan struktur kepemilikan manajerial berpengaruh negatif terhadap pengungkapan akuntansi sumber daya manusia.
Pengaruh Kinerja Lingkungan, Intesitas Modal dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Lingkungan Ari Bawa Ardana; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26375

Abstract

This study aims to determine the Effect Of Environmental Performance, Capital Intensity, And Company Size On The Disclosure Of Environmental Information Of Manufacturing Companies listing on the Indonesia Stock Exchange in 2017-2019 and conducting empirical studies on the sustainability report of Manufacturing companies to determine the effectiveness of social and environmental disclosure based on the Global Reporting Initiative G4 through the three dependent variables. The design used in this study is quantitative research. The number of samples is 50 companies selected through purposive sampling techniques with a total of 150 samples from 3 years of observation. Data analysis methods used are multiple regression analysis and data presentation assisted with the Statistical Package for Social Science (SPSS) 23.0 programs for windows. The results showed that environmental performance, capital intensity and company size has a positive effect on disclosure of corporate environmental information
Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Luh Alin Kristiani; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26619

Abstract

This study aims to determining the effect of environmental performance and social performance toward financial performance with good corporate governance as a moderating variable  at service companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. This research is quantitative research using purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports that are obtained indirectly through intermediaries or internet media. Data analysis in this research uses descriptive analysis, classic assumption test, multiple linear regression analysis, and Moderate Regression Analysis (MRA) using the SPSS 20.0 program. The results showed that; (1) environmental performance influences financial performance; (2) social performance influences financial performance; (3) Good Corporate Governance strengthens the effect of environmental performance on financial performance; (4) Good Corporate Governance weakens the effect of social performance on financial performance.  
Analisis Model Fulmer Dan Grover Dalam Memprediksi Financial Distress Pada Industri Barang Konsumsi Rianita Putri; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28004

Abstract

This study aims to determine whether Fulmer and Grover models can predict financial distress in the consumer goods industry and compared which prediction models has the highest level of accuracy. The type of research was quantitative research. The population of the study was the companies in the consumer goods industry. This research period was from 2015-2018 with 124 samples divided into two categories, as the financial distress category (1) as many as 21 samples and the non financial distress category as many as 103 samples. The sampling method used was purposive sampling. The sample would be analyzed through descriptive statistical, multicollinearity assumption test, logistic regression, and calculated the level of accuracy and errors. The result showed that (1) the Fulmer models can be used in predicted financial distress with 6 ratios has a significant effect and 3 ratios has no significant effect toward financial distress. (2) Grover models can be used in predicted financial distress with 3 ratio has a significant effect toward financial distress. (3) The model that has highest level of accuracy in predicted financial distress in the consumer goods industry was Fulmer at 84,68%, followed by Grover at 78,23%.
Pengaruh Kualitas Pelatihan, Pemanfaatan Teknlogi Informasi dan Komitmen Organisasi Terhadap Keterandalan Pelaporan Keuangan Pemerintah Desa Kadek Ayu Indrayani; Desak Nyoman Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34897

Abstract

This study aims to determine the effect of training quality, use of information technology, and organizational commitment to the reliability of village government financial reporting. This study uses a quantitative approach using a questionnaire which is measured using a Likert scale. The population in this study were village officials consisting of the Village Head, Village Secretary, and Head of Financial Affairs  in Buleleng Regency with a total of 387 village officials. The sampling method in this study is simple random sampling technique with a total sample of 197 respondents. The data analysis technique in this study used multiple linear regression with the help of the SPSS 24.0 for Windows program. The results of this study indicate that: (1) the quality of training has a positive effect on the reliability of village government financial reporting; (2) the use of information technology has a positive effect on the reliability of village government financial reporting; (3) organizational commitment has a positive effect on the reliability of village government financial reporting.  
Pengaruh Locus Of Control, Integrity, Equity Sensitivity Dan Budaya Etis Organisasi Terhadap Perilaku Etis Mahasiswa Akuntansi Putu Agus Sugiarta; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35168

Abstract

 This research aims to identify and obtain empirical evidence of the influence of locus of control, integrity, equity sensitivity, and organizational ethical culture of accounting student behavior. The type of this research is quantitative research with a design survey. This research was conducted on accounting students in Ganesha University of Education year 2020/2021 and also a sample count of 298 accounting students. Technique sample taken by purposive sampling. The data used in this research are types premier data taken from respondents through spreading the questionnaire on the google form.Data analysis uses software SPSS 21 Version for Windows to analyze the influence of independent variables on a dependent variable. From the result of the research analysis, it is obtained that locus of control, integrity, and equity sensitivity have a possitive influence ethical behavior than the ethical culture of an organization does no affect ethical behavior 
Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien Dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 2 No. 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i1.1066

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh auditor client tenure, debt default, reputasi auditor, ukuran klien dan kondisi keuangan terhadap kualitas audit melalui opini going concern. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada periode tahun 2008-2011. Model yang digunakan untuk menguji hipotesis adalah menggunakan Ordinal Logistic Regression (PLUM). Berdasarkan hasil pengujian hipotesis, terbukti bahwa auditor client tenure, ukuran klien, reputasi auditor dan kondisi keuangan tidak berhubungan dengan opini audit going concern, sedangkan debt default berhubungan dengan opini audit going concern. Peneliti memberikan beberapa saran atas keterbatasan yang ditemui selama penelitian dilakukan, yaitu sebagai berikut : (1) Pada penelitian selanjutnya, bisa menambah tahun pengamatan penelitian dan memasukkan variabel lain seperti : strategic action perusahaan, keberadaan komisaris independen dan kepemilikan perusahaan (2) Penelitian selanjutnya dapat meneliti sampel perusahaan dari dua jenis industri atau lebih, sehingga hasil temuan yang didapat bisa mengeneralisir seluruh perusahaan go public di BEI. (3) Menggunakan model kondisi keuangan lainnya, seperti The Zmijeski Model (1984) atau The Springate Model (1978).   Kata Kunci : auditor client tenure, debt default, reputasi auditor, ukuran klien, kondisi keuangan dan opini audit going concern.   ABSTRACT This study aims at analyzing the impact of client tenure auditor, debt default, auditor reputation, client size and financial condition towards auditing quality through auditing going concern opinion. The population of this study was all of the manufacturing companies registered in BEI during the period of 2008 – 2011. The model used to test the hypothesis of the study was Ordinal Logistic Regression (PLUM). Based on the result of the hypothewsis testing, it is proved that client tenure auditor, client size, auditor reputation, and financial condition were not related to auditing going concern opinion. The following are some suggestions with regard to shortcomings during the study: (1) For future researches, it is of necessity to add the year of observation other variables like strategic action of the companies, the existence of independent comissory, and company ownership, (2) Future researches can also study the samples of company from two industrie or more, so that the finding of the study generalize all companies that go publis in BEI, (3) Other studies can also make use of other financial condition models, such as: The Zmijeski Model (1984) or Springate Model (1978).   Key Words: client tenure auditor, debt default, auditor reputation, client size, financial condition, dan opini audit going concern auditing opinion.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Pradana Adiputra I Made Suparsa I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Arshantya Maha Saputri Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sulistyowati, Nur Wahyuning Sutoto, Agung Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yasa, Gede Restu Pramana Yunirta, Gede Adi