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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) E-Jurnal Akuntansi
I Gd Nandra Hary Wiguna, I Gd Nandra Hary
Universitas Pendidikan Ganesha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determinan Kualitas Laporan Keuangan pada Lembaga Perkreditan Desa di Kecamatan Negara Priandani, Ni Made Yanti; Devi, Sunitha; Wiguna, I Gd Nandra Hary
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i2.99460

Abstract

Kegiatan penelitian yang dilaksanakan memiliki tujuan guna menelusuri pengaruh komponen struktur pengendalian internal, kompetensi sumber daya manusia, dan pemahaman akuntansi berbasis akrual terhadap kualitas laporan keuangan LPD di Kecamatan Negara. Populasi yang dipakai ialah semua LPD yang terdata ada di Kecamatan Negara dengan berhasil diperoleh data sebanyak 10 LPD. Metode yang dipakai oleh peneliti dalam melakukan proses penentuan sampel adalah mempergunakan teknik sampel jenuh, sehingga diperoleh sampel sebanyak 10 LPD dengan responden penelitian adalah ketua LPD, bendahara, staf akuntansi/pembukuan, auditor internal dan pengawas LPD sebanyak 50 orang. Penelitian ini memakai jenis data kuantitatif dengan pemakaian sumber data primer. Dalam melakukan pengumpulan data melakukan penyebaran kuesioner kepada pihak ketua LPD, bendahara, staf akuntansi/pembukuan, auditor internal dan pengawas LPD di Kecamatan Negara. Dalam melakukan pengolahan data memakai bantuan program IBM SPSS 26.0 for Windows. Hasil melakukan kegiatan penelitian ini berhasil memperlihatkan bahwa komponen struktur pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan, kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan, dan pemahaman akuntansi berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan.
Analisis Perhitungan Harga Pokok Produksi Sebagai Dasar Penetuan Harga Jual Kopi Bubuk (Studi Kasus UD. Cipta Karya Sari, Desa Unggahan, Kecamatan Seririt) : (Studi Kasus UD. Cipta Karya Sari, Desa Unggahan, Kecamatan Seririt) Wulandari, Purwani Laksmi; Diatmika, I Putu Gede; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99244

Abstract

This study aims to analyze the calculation of the cost of production (CoP) as the basis for determining the selling price at UD. Cipta Karya Sari, a ground coffee business located in Unggahan Village, Seririt District. The main issue identified is that the company's CoP calculation does not fully account for all cost components, particularly fixed overhead costs, resulting in an inaccurate selling price determination. This research employs a descriptive quantitative method. Data were collected through observation, interviews, and documentation, and analyzed using the full costing method. The findings reveal that the CoP calculation used by UD. Cipta Karya Sari includes only direct costs such as raw materials, labor, electricity, and gas. When compared to the full costing method, there is a cost difference of IDR 1,165. This discrepancy further results in a selling price difference of IDR 1,280.
Determinan Kualitas Laporan Keuangan (Studi pada Badan Usaha Milik Desa di Kecamatan Kubutambahan): (Studi pada Badan Usaha Milik Desa di Kecamatan Kubutambahan) Febriyanti, Ni Luh Meilina; Devi, Sunitha; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99456

Abstract

This study explores the influence of accounting understanding, use of accounting information systems, and internal control on the quality of BUMDes' financial reports in the Kubutambahan District. The population in this study was all BUMDes recorded in the Kubutambahan District, with data obtained from as many as 13 BUMDes. The sampling method used a saturated sample technique, so that a sample of 13 BUMDes was obtained, with the research respondents being the chairman, secretary, treasurer, and supervisor of BUMDes in Kubutambahan District, a total of 52 people. This study uses quantitative data types with primary data sources. Data was collected by distributing questionnaires to the chairman, secretary, treasurer, and supervisor of BUMDes in the Kubutambahan District. Data processing was done with the assistance of the IBM SPSS 26.0 program. The results of the study showed that partially and simultaneously accounting understanding, use of AIS, and internal control positively affected the quality of financial reports.  
MENGUNGKAP MUNCULNYA TINDAKAN ACADEMIC DISHONESTY DI KALANGAN MAHASISWA AKUNTANSI kadek intan mahayuni, Ni; Nyoman Ari Surya Dharmawan; Wiguna, i Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99616

Abstract

Academic dishonesty among students has become a major concern in Indonesian higher education, as academic fraud serves as a predictor of corruption levels in a country. This study aimed to explore and analyze the reasons behind academic dishonesty practices among students using the Theory of Reasoned Action and Fraud Diamond as theoretical frameworks. A qualitative method with a case study approach was employed, where data were collected through observation, interviews with accounting students and lecturers at the Faculty of Economics, Undiksha, and documentation. The findings reveal that technological developments, particularly AI (ChatGPT), significantly impact learning methods. Students utilize AI to complete assignments quickly and efficiently, yet this usage potentially creates long-term dependency and academic fraud such as plagiarism and ghostwriting services. Academic pressure from accumulated tasks and tight deadlines becomes the primary trigger for students seeking instant solutions. The monotonous learning system lacking practical application drives students to suggest improvements in time flexibility, active lecturer involvement, and theory-practice balance to prevent academic dishonesty.
Analisis Profit Margin, Price Earning ratio dan Earning Per Price Terhadap Return On Investment Pada Perusahaan SubSektor Rokok tahun 2019-2023 Salsabila, Shofia; Edy Sujana; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100626

Abstract

This study aims to analyze the influence of Profit Margin, Price Earning Ratio (PER), and Earning Per Share (EPS) on Return on Investment (ROI) in cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The cigarette sub-sector was selected due to its significant economic contribution, despite facing challenges such as strict regulations and social pressure, making financial ratio analysis essential in evaluating investment performance. This research adopts a quantitative approach using multiple linear regression. Data were obtained from company financial statements selected through purposive sampling. The results show that individually, Profit Margin, PER, and EPS have a positive and significant effect on ROI. Profit Margin reflects operational efficiency, PER indicates market perception of company valuation, and EPS demonstrates the company’s ability to generate profit per share. Simultaneously, these three variables also have a significant effect on ROI. These findings suggest that the combination of these financial ratios serves as a critical indicator for assessing and improving investment returns. This study is expected to serve as a reference for investors and company management in making more accurate and measurable financial decisions..
Determinants Of Financial Performance Of Local Governments In Bali Province: The Role Of Financial And Human Capital Aspects Dewi, Nyoman Ayu Wulan Trisna; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104010

Abstract

This research aims to examine the influence of financial factors sourced from internal (Local Revenue) and external (Intergovernmental Revenue) as well as the aspect of human resources in the form of value-added human capital on the financial performance of the local government in Bali Province. This study uses a quantitative research method with a correlational research approach. The population in this study is the financial reports of the Provincial Government of Bali. This research uses secondary data from the Regional Government Budget (APBD) of the District/City Governments in Bali Province from 2019-2023 obtained from dpjk.kemenkeu.go.id. This study employs a multiple linear regression analysis approach. The research results show that financial factors sourced from internal (Local Revenue) and external (intergovernmental revenue) as well as the aspect of human resources in the form of value-added human capital have a significant impact on the financial performance of local government. This research is limited to examining only the financial and human capital aspects. The findings of this research are expected to provide policy recommendations for local governments in optimizing regional financial management. Examining financial factors sourced from internal and external sources as well as human capital factors.
Praktik Akuntansi dan Akuntabilitas yang Sederhana, namun Penuh Makna: Studi Fenomenologi pada Pengempon Pura Beji Sangsit Dharmawan, Nyoman Ari Surya; I Nyoman Putra Yasa; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104011

Abstract

This research is motivated by the existence of religious organizations, namely pura (Hindu temples), which play a central role in the social order of Balinese society. The study aims to explore the meaning of accounting and accountability as practiced by the pengempon (temple caretakers) of Pura Beji in Sangsit Village. This study employs a qualitative approach with Husserl’s transcendental phenomenology as the analytical framework. Data were collected through three techniques: interviews, observations, and documentation. The data analysis process consisted of epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence. The findings reveal that accounting and accountability carried out by the pengempon are manifested in the form of financial records and memory. In this case, the caretakers prefer to rely on memory rather than written records. The meaning embedded in their accounting practices reflects a focus on fulfilling internal informational needs about activities and operations. This also suggests that accounting and accountability are practiced according to the needs and capabilities of the implementers.
Integrasi Nilai Tri Kaya Parisudha dan Karma Phala sebagai Moderasi Pengaruh Komitmen Profesional dan Pengalaman terhadap Perilaku Etis Auditor Wiguna, I Gd Nandra Hary; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104043

Abstract

This study aims to examine the effect of professional commitment and auditor experience on auditors’ ethical behavior, with Tri Kaya Parisudha and Karma Phala serving as moderating variables. The research is motivated by the importance of ethical values and spirituality in the auditing profession, particularly in Bali, where strong local wisdom plays a central role in societal and professional life. A quantitative research approach was employed, using a survey method with questionnaires distributed to 85 auditors working at Public Accounting Firms in Bali Province. Data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method with the SmartPLS software. The findings reveal that professional commitment and auditor experience have a positive and significant influence on auditors’ ethical behavior. This indicates that auditors with high professional commitment and sufficient experience tend to exhibit more ethical conduct in performing their duties. However, the results also show that Tri Kaya Parisudha and Karma Phala do not have a significant moderating effect on the relationships between professional commitment or experience and ethical behavior. These findings suggest that although local cultural values possess strong philosophical meanings, their application in the professional context requires more contextual and practical approaches. This study contributes to the literature on auditors’ ethical behavior by integrating professional factors with local cultural wisdom. The practical implications emphasize the need to strengthen professional commitment, enhance auditor experience, and develop strategies to internalize local cultural values into professional ethics education and training.
Analisis Flypaper Effect dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak Dewi, Nyoman Ayu Wulan Trisna; Dewi, Luh Gede Kusuma; Wiguna, I Gd Nandra Hary
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.7870

Abstract

This study aims to analyze the flypaper effect phenomenon in Bali Province and its implications for regional fiscal independence. Furthermore, this research also examines the role of local tax efforts in the relationship between the flypaper effect and the regional fiscal independence of the regional government of Bali Province. It is hoped that the results of this research will provide implementation for regional governments in formulating policies that support the realization of fiscal decentralization in regional governments so that they are able to achieve regional financial independence and the effectiveness of PAD as a form of regional government fiscal performance. This research uses secondary data from the APBD of Regency/City Regional Governments throughout Bali Province from 2019–2022, obtained from dpjk.kemenkeu.go.id and bps.go.id. This research uses a multiple regression analysis approach and moderated regression (MRA). The results of this research indicate that the flypaper effect phenomenon occurs in the regional government of Bali province. The flypaper effect phenomenon has been proven to have a negative influence on regional fiscal independence; however, tax efforts are a homologizer moderator of the relationship between the flypaper effect and fiscal independence.
The Influence of Retail Investor Activity and Sentiment on Social Media on Stock Market Dynamics in Bali I Gusti Ngurah Agung Dananjaya; Made Aristia Prayudi; I Gd Nandra Hary Wiguna
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p19

Abstract

The growing participation of retail investors in social media communities has created a pressing need to understand how their activities and sentiments influence stock market dynamics. This study aims to examine the effect of investor activity and sentiment on social media on the trading volume and price volatility of small-cap stocks. A quantitative approach was adopted by surveying 200 respondents who are active in online stock communities. The data were analyzed using multiple linear regression. The results indicate that both investor activity and sentiment are positively associated with trading volume and price volatility. The regression models explain more than half of the variation in the two dependent variables. The study concludes that social media plays a significant role as a space that shapes the behavior and investment decisions of retail investors in the digital stock market.
Co-Authors Ari Surya Darmawan Dharmawan, Nyoman Ari Surya Edy Sujana Febriyanti, Ni Luh Meilina I Gusti Ngurah Agung Dananjaya I Ketut Yadnyana I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Julianto kadek intan mahayuni, Ni Luh Gede Kusuma Dewi Made Aristia Prayudi Nyoman Ayu Wulan Trisna Dewi . Priandani, Ni Made Yanti Salsabila, Shofia Sunitha Devi Wulandari, Purwani Laksmi