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MENGUNGKAP SISI LAIN BIAYA DALAM UPACARA PELEBON PURI AGUNG UBUD Cokorda Gde Bayu Putra; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

This article explains the other meaning of costs in the Traditional Ceremony that took place in the Ubud Village. The purpose of this article is actually to uncover the other side of the cost of the â€œPelebon Ceremonyâ€ in the Puri Agung Ubud Family. The costs incurred for the implementation of the Pelebon Ceremony are very expensive because it uses many symbols, such as: Bade, Lebu, Tragtag, Banten, pigs and supported by thousands of Ubud people. This article includes qualitative research written using a phenomenological approach through interviews with several important informants. This article succeeded in identifying three other meanings of the costs incurred in the Pelebon Ceremony in Puri Agung Ubud, namely: the concept of Rna (debt), the identity of social strata and family gathering event.

PENGARUH TINGKAT PENDIDIKAN PEMILIK, PRAKTIK AKUNTANSI DAN PERSEPSI ATAS INSENTIF PAJAK PPH FINAL DITANGGUNG PEMERINTAH (DTP) TERHADAP KEPATUHAN WPOP UMKM I Gede Citta Baswara; I Putu Fery Karyada; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2383

Abstract The Corona Virus or Covid-19 pandemic has had a major impact on the decline in the global economy in several countries, including Indonesia, including the tax sector. The Covid-19 pandemic has impacted Micro, Small and Medium Enterprises. For example, MSMEs in Denpasar City are the most dominantly affected by Covid-19 with a total of 4,445. The purpose of this study was to determine how the influence of the owner's level of education, accounting practices and perceptions of the government-borne final income tax incentives (DTP) on MSME WPOP compliance. This research is a type of quantitative research. The population in this study is individual taxpayers as MSMEs in Denpasar City. The sample used in this study were 100 respondents. Data processing using multiple linear regression analysis techniques. The results of data analysis are that the owner's education level has no significant effect on MSME WPOP Compliance, while Accounting Practices and Perceptions of the Final DTP PPh Tax Incentives have a significant effect on MSME WPOP Compliance. Keyword : Owner's Education Level, Accounting Practices, and Perception of Government-borne Final Income Tax Incentives (DTP)

PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LPD DI KECAMATAN TEGALLALANG Ni Komang Nitimiani; Anak Agung Ketut Agus Suardika
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.v1i2.973

This study aims to determine the effect of individual morality, information asymmetry, and the effectiveness of internal control on the tendency of accounting fraud on LPD in Tegallalang sub- district. The population in this study were all LPD employees in Tegallalang District. The number of samples taken was 168 employees, with a purposive sampling method. This research method uses quantitative research methods with primary data obtained from questionnaire data measured using a Likert scale. The analysis technique used is multiple regression analysis using SPSS 21.00 for Windows. The results of this study indicate that Individual Morality and Effectiveness of Internal Control have a negative and significant effect on the tendency of accounting fraud in the LPD in Tegallalang District, while the Asymmetry of Information has a positive and significant effect on the tendency for accounting fraud in the LPD in Tegallalang District.

PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALLITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Putu Apriliana Devi; Anak Agung Ketut Agus Suardika
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.v1i2.981

This study aims to determine thei effect ofi professionalism and professional ethics on thei considerationi ofi thei level ofi materiality in thei examinationi ofi financial statements at public accountingi firms in Balii. thei total populationi in this study was 99 auditoris spread throughout thei Public Accountingi Firm (KAP) in Balii. Based on thei considerations, 82 people were sampled in this study. thei datai analysis technique used is multiple linear regression statistical analysis. Based on thei results ofi datai analysis, thei results show that professionalism has a positive effect on thei considerationi ofi materiality level in auditingi financial statements in KAP in Balii and professional ethics has a positive effect on thei considerationi ofi materiality level in auditingi financial statements on KAP in Balii.

PENGARUH KEPUASAN PEMBAYARAN, KOMITMEN PROFESIONAL, DAN KOMITMEN ORGANISASI PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Putu Juna Sutrianta; Sang Ayu Putu Arie Indraswarawati; Anak Agung Ketut Agus Suardika
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.v1i2.996

Professionals in accounting are professions full of ethical decisions, especially in the profession of Tax Consultants. This study aims to determine the effect of payment satisfaction, professional commitment, and organizational commitment on ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali1 Province, while 155 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of payment satisfaction, professional commitment, and organizational commitment were both positive impact and significant influences on ethical decision making of the Tax Consultant in Bali Province.

PENGARUH SISTEM PELAPORAN, PARTISIPASI MASYARAKAT DAN PEMAHAMAN PERATURAN PEMERINTAH PADA AKUNTABILITAS PENGELOLAAN DANA DESA Ni Made Meisi Cahyani; Anak Agung Ketut Agus Suardika
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.v1i2.998

In the management of village funds it is demanded that there be an aspect of good governance in which one of the pillars is accountability. The purpose of the study was to determine the effect of the reporting system, community participation and understanding of government regulations on the village fund management accountability. This research was conducted in the villages in the Abiansemal sub-districtof Badung Regency.Method of determiningthe sample with a purposive sampling method. Data collection is done by distributing questionnaires. While the data analysis technique used id multiple linear regression. Based on the results of this study indicate that the reporting system, community participation and understanding of government regulations have a positive and significant effect on the accountabilityof the village fund management. This shows the better the reporting system, community participation and understanding of government regulations the better accountabilityof the village fund management carried out by village official. Based on the above conclusions, it is suggested that there is a need for choaching or training of the village government for an understanding of village fund management so that in the future a training program can be made or it can also be submitted to the local government.

PENGARUH TIME BUDGET PRESSURE, PENGALAMAN KERJA, DAN KOMITMEN PROFESIONAL PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Ni Made Putri Dwi Yanti; Anak Agung Ketut Agus Suardika
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.v1i2.1007

Tax Consultant is one of the accounting professions that often experiences ethical dilemmas in carrying out his profession. This study aims to determine the effect of time budget pressure, work experience, and professional commitment to the ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali Province, while 149 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. The results showed that the time budget pressure variable had a negative and significant effect on ethical decision making of Tax Consultants in Bali Province, while work experience and professional commitment were both positively and significantly affected on ethical decision making of Tax Consultants in Bali Province.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PEMANFAATAN TEKNOLOGIINFORMASI DAN KOMITMEN ORGANISASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (OPD) DI KABUPATEN BADUNG Anak Agung Istri Diah Endiyani; Anak Agung Ketut Agus Suardika; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1512

This study aims to determine the effect of implementing Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment on the Value of Information on Regional Apparatus Organization Financial Reporting (OPD) in Badung Regency. This research was conducted at 38 Regional Apparatus Organizations in Badung Regency. Data collection methods in this study used a survey method with a questionnaire. The sample used in this research is the Head of Sub Division of Finance, Bookkeeping and Treasurer in each Regional Apparatus Organization, who have a tenure of more than one year, totaling 114 people. The sampling method used was purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of the analysis, this study shows that the application of Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment has a positive effect on the Value of Information on Financial Reporting of Regional Apparatus Organizations (OPD) in Badung Regency.

PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Ayu Sahyani Dewi; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1566

Optimizing the largest source of income for the state is very important in supporting government financing and national development. To support government financing and national development, which aims to improve the welfare of the community by exploringdomestic sources of funds, namely taxes. In order to minimize the tax burden, certain companies will usually try to reduce their tax costs in order to get higher profits. Companies will usually do a business by taking tax avoidance. This study aims to examine the effect of profitability, transfer pricing and institutional ownership on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2019 with a population of 40 companies. Data is obtained by accessing the Indonesia Stock Exchange (BEI) page. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 49 mining sector companies. Hypothesis testing is done by using multiple linear regression analysis techniques. In this study, the hypothesis testing method uses a significance level of 5%. The results showed that simultaneously, profitability, transfer pricing and institutional ownership have an effect on tax avoidance. Meanwhile, partially shows that the first result, namely the profitability variable has no significant effect on tax avoidance. The second result shows that the transfer pricing variable has no significant effect on tax avoidance. The third result shows that institutional ownership has a negative significant effect on tax avoidance.

Pengaruh Kompetensi Dosen Akuntansi, Metode Mengajar Dosen Akuntansi, Dan Kecerdasan Intelektual Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi Putu Angelia Marheny; I Wayan Sudiana; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2350

The level of student accounting understanding must be considered to create quality accounting students. This study aims to determine the effect of the competence of accounting lecturers, teaching methods of accounting lecturers, and intellectual intelligence of accounting students on the level of accounting understanding of students in the accounting study program at the Hindu University of Indonesia. All students of the accounting study program at the Hindu University of Indonesia were the population, while the object of research (sample) were 7th semester students who had already received a full accounting course, as many as 225 people. The sampling technique used was purposive sampling method. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting lecturer competence, accounting lecturer teaching methods, and accounting students' intellectual intelligence had a positive and significant effect on the level of accounting understanding of students.

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