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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi International Journal of Interreligious and Intercultural Studies WIDYABHAKTI Jurnal Ilmiah Populer DHARMASMRTI: Jurnal Pascasarjana UNHI WIDYA MANAJEMEN Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Manajemen Widya Amerta Hita Akuntansi dan Keuangan Dharma Bhakti
Ni Komang Sumadi
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Pariwisata, Universitas Hindu Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Putu Cita Ayu; Ni Komang Sumadi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.953 KB) | DOI: 10.32795/widyaakuntansi.v1i1.249

Abstract

The main purpose of the company is to increase the value of the company. With the achievement of high corporate value, the prosperity for shareholders can increase. Factors that can affect the value of the company is the ownership structure of the company. This study aims to determine the effect of institutional ownership and managerial ownership of corporate value. The value of the company in this study is proportional to the value of Tobin's Q. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The method of analysis in this study using multiple linear regression. The results of this study indicate that institutional ownership positively affects the value of the company while managerial ownership does not affect the value of the company.
Pengaruh Anggaran Partisipatif dan Budget Emphasis terhadap Budgetary Slack dengan Self Esteem sebagai Variabel Moderasi pada Hotel Berbintang di Kabupaten Gianyar Ni Komang Sumadi; I Putu Deddy Samtika Putra; Ni Wayan Dila Indayani
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.25 KB) | DOI: 10.32795/widyaakuntansi.v2i1.541

Abstract

The purpose of this study is to find empirical evidence of the influence of budgetary participation and Budget Emphasis on Budgetary Slack with Self Esteem as a moderating variable. This research was conducted at 21 star hotels in the district of Gianyar registered with PHRI Bali, 2017. The population is 167 Department of Head. The method used in determining the sample is purposive sampling and 137 department heads were obtained as research samples. The techniques used to collect data are observation, interviews, questionnaires, and documentation. While the analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis found that Participatory Budgeting has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.328 and a significance value of 0,000 <0.05. Budget Emphasis has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.215 and a significance value of 0.006 <0.05. Self Esteem cannot weaken the relationship of Participative Budget with Budgetary Slack with the results of the calculation of the regression coefficient of -0.035 and the significance value of 0.635> 0.05. Self Esteem can weaken the relationship of Budget Emphasis with the Budgetary Slack with the results of the calculation of the regression coefficient of -0.189 and the significance value of 0.011 < 0.05. This shows that the higher the Participatory Budget and Budget Emphasis, the higher the level of Budgetary Slack and the existence of a high Self Esteem will weaken the relationship between Budget Emphasis and Budgetary Slack, but Self Esteem cannot affect the relationship between Participative Budget and Budgetary Slack .
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDRUNGAN KECURANAGAN AKUNTANSI PADA LPD DIKECAMATAN MENGWI Ni Komang Sumadi; Ni Made Dewi Kansa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i1.1209

Abstract

The purpose of this study was to analyze the effect of the effectiveness of internal control and the obedience of accounting rules. This research was conducted in the LPD in Mengwi District, using the observation method, interview method, literature method, documentation method, and survey method by distributing questionnaires to LPD employees in Mengwi District. The research population was 310 employees. Determination of the sample using non probability sampling method with purposive sampling method. The research sample consisted of 76 employees. Data analysis using Multiple Linear Regression. The results showed that the effectiveness of internal control and compliance with accounting rules had an effect on the tendency of accounting fraud in the LPD in Mengwi District, which means that the higher the effectiveness of internal control, the better the management of financial statements so as to reduce the tendency for accounting fraud and compliance High accounting rules will affect the management of financial statements, the better and in compliance with applicable rules, it can reduce the tendency of accounting fraud, and vice versa.
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Ni Komang Sumadi; Ni Luh Devi Srikasih; Ni Made Dewi Kansa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2257

Abstract

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the effect of Tri Hita Karana Culture, Accountability, and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at 45 Village Credit Institutions (LPD) in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with purposive sampling technique. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD) employees, namely the LPD chairman, secretary, treasurer and employees who have worked for more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, and Internal Control have a significant positive influence on the Performance of the Village Credit Institution (LPD) Employees in Nusa Penida District.
Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19 I Wayan Budi Satriya; Ni Komang Sumadi; Sang Ayu Putu Arie Indraswarawati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.3757

Abstract

The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.
Analisa Kelayakan Investasi Sektor Pertanian Bali Dian Novita Sari; Cokorda Gde Bayu Putra; Ni Komang Sumadi; Mirah Ayu Putri Trarintya
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3641

Abstract

The purpose of this study was to describe information on market analysis, cost analysis, and financial analysis of the investment potential and opportunities that are proposed in Tabanan Regency and produce a study document as material for investors in assessing the feasibility of investing in investment proposals in Tabanan Regency. The method used in this research is qualitative research with a case study approach. The data collection technique used in this study is through direct observation in the field. By analyzing the data that has been obtained, the results of this study are obtained, namely the investment proposal in Tabanan Regency with the planned Red Rice Restaurant project in Jatiluwih Village, Penebel District which is very interesting to develop and the calculation results from the data obtained show that the investment is feasible.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA I Made Hangga Hariawan; Ni Komang Sumadi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.791

Abstract

Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) Ni Nyoman Suwarianti; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.796

Abstract

The purpose of this study is to prove the effect of compensation suitability, internal control, andcompliance with accounting rules for the tendency of accounting fraud (Fraud). The cooperative inKediri District, Tabanan Regency, which already has a legal entity, conducted this research.Triangele Teory and Teory Agency were used in this research. Withdrawal samples from thepopulation using a purposive sampling method with cooperative criteria that made respondents arelegal entities and still active who are aged over 10 years as many as 52 cooperatives. Thecooperative manager and head of the finance department were given a questionnaire in this study.Questionnaires are the method of this research. Multiple linear regression is the analytical toolused. The results show that the suitability of compensation, internal control and rule obedience havea negative effect on the tendency of accounting fraud, this can be proven as follows: (1.) suitabilityof compensation for the significant value of the t test of 0.007 <α = 0.05, tcount of 0.453 andregression coefficient (-0.258), thus H1 is accepted. (2.) Internal control significant value of t testis 0.005 <α = 0.05, tcount is 0.724 and regression coefficient (-0.051), thus H2 is accepted. (3.)obedience of accounting rules significant value of t test is 0.009 <α = 0.05, tcount is 0.096 andregression coefficient (-0.042), thus H3 is accepted.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI Kadek Ayu Laksmita; Ni Komang Sumadi; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.972

Abstract

The purpose of this research to find influence of liquidity and leverage on the financial performance with management assets as moderating variabel of trade and non financial service sector in Indonesia Stock Exchange in 2016 to 2018. Data analysis technique used is multiple linear regression analysis and sample using purposive sampling technique and obtained 78 companies in each year. The results of showed liquidity, leverage, and management assets simultaneously affect on the financial performance. Partially liquidity had a positive effect on financial performance. As for leverage variable had a significant negative effect on financial performance. In this research also shows the role of management assets is not able to moderate the influence of liquidity on the financial performance. Management assets also not be able to moderate the influence of leverage on the financial performance.
PENGARUH BUDAYA ETIS ORGANISASI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN SENSITIVITAS ETIKA AUDITOR SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Putu Sintya Utami Dewi; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.974

Abstract

The purpose of this study is to study and obtain evidence about the culture and organization associated with quality that is moderated by the ethical sensitivity of auditors at the Public Accounting Firm in Denpasar. Location of the study was conducted at the Public Accountant Office in Denpasar. The sampling technique used was purposive sampling, namely the determination of sampling with a specific purpose. Methods of data collection using questionnaires, interviews, observation and document recording. Testing the validity and reliability of the variables shows that the instrument variables are fully valid and reliable. The classic assumption test on the regression model shows that the data is normally distributed, does not contain heteroscedasticity and does not contain any multicollinearity.The results of the regression analysis show that the independent variables influence the variation of the variable preparation of financial statements (dependent). Hypothesis testing using the statistical test of t shows that the organizational ethical culture variable on audit quality shows the significance value of the t test of 0.020 which is smaller than α (real level) = 0.05, so it can be concluded that the organizational ethical culture is positive towards audit quality. Integrity variable on audit quality shows the significance value of t test of 0.019 which is smaller than α (real level) = 0.05, it can be concluded that the integration is positive for audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of an organization's ethical culture to audit quality is approved by a significance value of 0.003 which concluded that the auditor's ethical sensitivity can strengthen the organizational ethical culture's relationship to audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of integrity to audit quality is considered by a significance value of 0.038 which added to the ethical sensitivity of the auditor can increase the integrity competence of audit quality.
Co-Authors Amurwabumi, Ni Putu Nandini Semara Anak Agung Ayu Puja Mas Sukasih Arie Indraswarawati, Sang Ayu Putu Ayu Lia Juwitha Dewi COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Ayu Gita Padma Wedari Dian Novita Sari Gusti Ayu Putu Helenia I Gede Aryana Mahayasa I Gede Made Merta Sedana I Gede Wira Andika I Gusti Ayu Hari Prihantini Devi I Gusti Ayu Made Novi Ariskayanti I Komang Gita Wedananta I Made Endra Lesmana Putra I Made Hangga Hariawan I Made Risma M Arsha I Putu Deddy Samtika Putra I Putu Fery Karyada I Putu Gede Krisna Ekadana I Wayan Budi Satriya I Wayan Budi Satriya I Wayan Junaedi Setiawan I Wayan Pebriyanto I Wayan Suartina I Wayan Sudiana I WAYAN SUDIANA Indraswarawati, Sang Ayu Putu Arie Kadek Ayu Laksmita Kusumawati, Ni Putu Ayu Luh Nik Oktarini Mirah Ayu Putri Trarintya Mirah Ayu Trarintya Ni Kadek Dwi Oviyanti Ni Kadek Dwi Tasari Ni Kadek Evita Noviantari Ni Kadek Indah Yunia Sari Ni Kadek Pande Septia Dewi Ni Ketut Muliati Ni Komang Ayu Diah Astari Ni Komang Nita Pebriyani Ni Luh Adisti Abiyoga Wulandari Ni Luh Devi Srikasih Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Ita Pratiwi Ni Luh Putu Agustiari Sisca Dewi Ni Made Aryaningsih Ni Made Ayu Kumala Ni Made Ayu Meri Yani Ni Made Dewi Kansa Putri, Ni Made Dewi Kansa Ni Nyoman Adityarini Abiyoga Vena Swara Ni Nyoman Ayu Trisna Dewi Ni Nyoman Muryatini Ni Nyoman Supuwiningsih Ni Nyoman Suwarianti Ni Putu Ayu Kusumawati Ni Putu Devi Anggreni Ni Putu Eni Risnawati Ni Putu Fery Karyada Ni Putu Mira Kartini Ni Putu Septia Purnama Putri Ni Putu Sintya Utami Dewi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Dila Indayani Ni Wayan Koni Mariati Ni Wayan Sariwati Ni Wayan Vega Juniyanti Ni Wayan Yuniari NI WAYAN YUNIASIH Noviantari, Kadek Erni Pramesty, Gusti Ayu Agung Pradnya putu ari sutrepti Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati SANG AYU PUTU ARIE NDRASWARAWATI SAP Arie Indraswarawati