Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AKRUAL: Jurnal Akuntansi WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi
Putu Dian Pradnyanitasari, Putu Dian
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PREDIKSI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI PT BURSA EFEK INDONESIA Pradnyanitasari, Putu Dian
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol 2, No 2 (2018)
Publisher : WICAKSANA: Jurnal Lingkungan dan Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate Governance dapat membantu terciptanya hubungan yang kondusif dan bertanggungjawab antara setiap elemen perusahaan antara dewan komisaris, dewan direksi, dan para pemegang saham dalam rangka meningkatkan kinerja perusahaan. Hubungan antara setiap elemen tersebut dapat membuat dewan komisaris untuk memastikan bahwa manajemen dapat bekerja untuk kepentingan pemegang saham dan perusahaan. Tujuan penelitian ini adalah untuk mengetahui: 1) Apakah corporate governance berhubungan positif dengan kinerja keuangan perusahan? dan 2) Apakah corporate governance dapat digunakan untuk meningkatkan akurasi model prediksi kinerja keuangan perusahaan? Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di PT Bursa Efek Indonesia tahun 2016-2017. Metode pemilihan sampel menggunakan purposive sampling sehingga diperoleh 35 perusahaan yang dijadikan sampel. Data dianalisis dengan menggunakan analisis faktor. Sebelum melakukan pengujian terhadap hipotesis dilakukan analisis data dengan mengunakan statistik deskriptif dan melakukan proses winsorized mean pada data yang oultier. Hasil penelitian menunjukkan bahwa variabel corporate governance ternyata tidak memiliki hubungan positif dengan kinerja keuangan perusahaan dan tidak mampu meningkatkan akurasi model prediksi kinerja keuangan perusahaan. Kata kunci: Corporate Governance, kinerja perusahaan, laporan keuangan
EKSISTENSI PENGERAJIN HIASAN JANUR DENGAN STRATEGI COST REDUCTION Pradnyanitasari, Putu Dian; Priliandani, Ni Made Intan; Juniariani, Ni Made Rai; Endra, I Nyoman
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.295 KB) | DOI: 10.23887/jia.v4i1.16783

Abstract

Penjor merupakan symbol dari perayaan keagamaan pada masyarakat Hindu di Bali yaitu perayaan Hari Raya Galungan, dimana penjor akan ditancapkan dilebuh (didepan pintu rumah) umat Hindu di Bali. Penelitian ini bertujuan untuk membantu pengerajin hiasan janur di Bali khususnya di kabupaten Badung dalam memperhitungkan biaya yang dianggap dapat menimbulkan pemborosan melalui cost reduction. Cost reduction merupakan metode termudah dan paling pasti untuk meningkatkan keuntungan dalam jangka pendek (Bragg, 2010). Penelitian ini merupakan penelitian deskriptif kualitatif dengan proses pengumpulan data melalui observasi, wawancara dengan pengerajin, dan dokumentasi. Analisis data menggunakan analisis data model interaktif dengan tiga alur analisis, yaitu kondensasi data (data condensation), penyajian data (display data), serta pengambilan kesimpulan atau verifikasi (conclusion drawing/verification). Hasil dari penelitian ini adalah (1) harga jual hiasan janur oleh para pengerajin bisa berbeda-beda tergantung dari hasil atau model masing-masing hiasan janur, dimana harga jual hiasan janur bisa bervariasi dari Rp250.000,- hingga Rp350.000,-, (2) pengerajin hiasan janur dapat melakukan strategi cost reduction dengan cara meminimalisasi harga biaya bahan baku, yang dalam hal ini dengan membuat sendiri hiasan bunga ratna dari benang wol, (3) untuk mempertahankan eksistensinya para pengerajin hiasan janur diharapkan mampu melakukan inovasi baik dari sisi hasil kerajinan maupun mampu mengembangkan bidang usahanya.
PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI Putra, I Gst. B Ngr. P.; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop spiritual strength, self-control, personality, intelligence, noble character, and skills needed by themselve, and society. Good competence is one aspect that can improve student learning outcomes. Student competency is not the same as those of other student.  Competency can be formed from outside or from within the individual itself. Family support, environment, and the condition of facilities and infrastructure is one factor that give a big impact to person’s competencies. A person's behavior will be characterized by the nature of his personality. Locus of control and self-efficacy are two traits that able to change a person's behavior into one action or effort to carry out the learning process. The respondents of this study were Accounting students of Warmadewa University which already passed the 7’th semester. Data were collected by questionnaire technique. This research used multiple linear regression analysis to analyze the data. The results showed that internal locus of control and self-efficacy have a positive and significant effect while external locus of control has a positive but not significant effect in the accounting section.   Keywords: Internal Locus of Control, External Locus of Control, Self Efficacy, and Understanding of Accounting  
Digital Tax Administration Reform and Tax Compliance in Transfer Pricing: - Kartikaningdyah, Ely; Pradnyanitasari, Putu Dian
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p203-216

Abstract

Background: Global economic integration has driven the expansion of multinational corporations and increased the intensity of transactions between cross-border affiliates. In this context, transfer pricing has become a common mechanism for determining internal transaction prices. Although legal, this practice is often associated with profit shifting that can reduce the tax base in the country where the economic activity takes place, thus posing challenges for tax authorities, particularly in developing countries with limited oversight capacity and the complexity of cross-jurisdictional transactions. Purpose: This research seeks to examine how digital tax administration reforms, the integrity of tax consultants, tax socialization efforts, taxpayer awareness, and understanding of tax regulations influence the compliance of multinational corporations in transfer pricing, while also taking into account the moderating impact of tax sanctions. Method: The study usessan explanatory sequentialmmixed methods approach, combining qualitative and quantitative analysis. The qualitative stage was conducted through interviews with tax authorities, tax consultants, and corporate practitioners to validate the research constructs. The quantitative stage was conducted through a survey of 250 respondents from multinational companies in Indonesian industrial areas, analyzed using SEM-PLS. Result: The results show that taxpayer awareness and tax understanding have a positive and significant effect on taxpayer compliance with transfer pricing. In contrast, digital tax administration reform, tax consultant integrity, and tax socialization were insignificant. Tax sanctions were found to enhance the effect of taxpayer awareness and comprehension on compliance. Conclusion: The novelty of this research lies in the development of a tax compliance model that integrates digital administration reform, taxpayer behavioral factors, and law enforcement mechanisms. The findings indicate that taxpayer behavior and the effectiveness of sanctions play a more dominant role than administrative reform in encouraging tax compliance in the transfer pricing activities of multinational companies in developing countries.
Co-Authors Endra, I Nyoman Jayawarsa, A.A. Ketut Kartikaningdyah, Ely Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Nyoman Sri Rahayu Damayanti, Ni Nyoman Sri Rahayu Putra, I Gst. B Ngr. P.