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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JRABA JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Putu Sukma Kurniawan, Putu Sukma
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Akuntansi Pertanggungjawaban, Kompetensi Sumber Daya Manusia dan Komitmen Organisasi terhadap Kinerja Hotel Berbintang Sumariyani, Ni Made Ria; Kurniawan, Putu Sukma
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25581

Abstract

This type of research is a quantitative study whose data sources come from primary data in the form of dissemination of questionnaires to respondents through a survey method aimed at reviewing variables that affect the performance of the hotel. The population in this study is all star hotels in Buleleng Regency. The selected sample uses purposive sampling technique and obtained a sample amount of 60 samples. Data analysis techniques consist of: Descriptive statistic analysis, data quality tests, classical assumption tests, and hypothesis testing. Where the hypothesis test includes multiple linear regression tests, the T-Test and Coefesien test determinations with the help of SPSS version 24 for Windows. The results of this study show that, 1. Accounting accountability has a positive effect on the performance of star hotels in Buleleng Regency, 2. Human Resources Competency has a positive effect on the performance of star hotels in Buleleng Regency and 3. Organizational commitments positively influence the performance of star hotels in Buleleng Regency
Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Diversifikasi Produk terhadap Pengungkapan HRA pada Perusahaan LQ45 Darmayasa, I Nyoman Adi; Kurniawan, Putu Sukma
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26655

Abstract

This study aims to examine the effect of financial performance, ownership structure, and product diversification on the disclosure of human resource accounting (HRA) on companies listed in the LQ45 index for the period 2014 - 2018. Disclosure of HRA needs to be considered because it will reflect how companies use resources specifically human resources (HR) owned. This research uses quantitative methods. The sampling technique in this study used purposive sampling by adjusting to certain criteria to obtain 26 samples. Supporting data can be obtained from the official website of the Indonesia Stock Exchange (IDX) with a period of 5 years. In analyzing research data, multiple linear regression was used with the help of the IBM SPSS version 24 program. The results of this study stated that financial performance, ownership structure, and product diversification partially had a positive effect on HRA disclosure. Good financial performance will cause companies to disclose more HRA. A high ownership structure will increase the controlling function so that the disclosure of HRA will be more numerous. With so many product diversifications, companies tend to disclose HRA in full.
Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas dan Transparansi Pelaporan Keuangan Terhadap Tingkat Penerimaan Dana Zakat Agihidayantari, Efri; Kurniawan, Putu Sukma
Vokasi : Jurnal Riset Akuntansi Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.26453

Abstract

              The purpose of this study is to determine the efect quality of accounting information, accountabillity and transparency in financial report on the level of recipt of zakat funds at the BAZNAS of Buleleng Regency. This research is a quantitative studying in which the source of the data comes from primarry data in the form of distributing questionnaires directly and via google form to respondents. The population in this study is  muzakki who pay their zakat through the BAZNAS of Buleleng Regency. The sample selected by purposive technique and obtained a total sample is 182 people. Analysis of the data used consists of: data quality test, descriptive analysis, classic assumption test, and hypothesis testing. Where the hypothesis test includes multiple linear regression test, t test and test the coeficient of determination with the help of SPSS version 24 for windows. The results of this study indicate that 1. Quality of Accounting Information has a positive efect on the level of receipt of zakat funds 2. Accountability has a positive efect on the level of receipt of zakat funds and 3. Transparency of financial reporting has a positive efect on the level of receipt of zakat funds.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Pertanggungjawaban BOP pada TK Swasta di Kabupaten Buleleng Kharismayani, Kadek Mas; Kurniawan, Putu Sukma
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.v12i1.28028

Abstract

This study aims to determine the effect of human resource competence, the use of information technology and internal control on the quality of the Operational Assistance Operational Assistance (BOP) accountability report on private kindergartens in Buleleng Regency. This type of research is a quantitative study whose source of data comes from primary data in the form of distributing questionnaires directly to respondents. The population in this study are all private kindergartens institutions that have received Operational Assistance Operational Assistance (BOP) funds in Buleleng Regency. The sample chosen in this study is using the Slovin formula so as to get a total of 66 samples. Data analysis techniques consist of: descriptive analysis, data quality test, classic assumption test, and hypothesis testing. Where in the hypothesis test includes multiple linear regression test, t test and test the coefficient of determination with the help of SPSS version 20 for windows. The results of this study indicate that the competence of human resources has a positive effect on the quality of the BOP accountability report, the use of information technology has a positive effect on the quality of the BOP accountability report and internal control has a positive effect on the quality of the BOP accountability report.
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Tingkat Sosialisasi E-Samsat Terhadap Penerimaan Masyarakat Menggunakan E-Samsat (Studi Empiris Masyarakat Kota Denpasar) Utami, Ni Putu Mahindu Pradnya; Kurniawan, Putu Sukma
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.v11i3.27612

Abstract

This study was conducted with the aim to determine the effect of perceived usefulness, perceived ease of use, and level of socialixation pf E-SAMSAT on community acceptance using E-SAMSAT, especially people who live in Denpasar City. This type of research includes quantitative research, where the data used in this study are primary data, collected through the distribution of questionnaires directly and through Google forms to respondents. The population ini the study were motor vechile taxpayers registered using E-SAMSAT ath the Samsat Office in Denpasar city. The number registered in 2019 was 12,261 taxpayers. Samples were selected by purposive sampling technique, the number of samples obtained by looking at Isaac and Michael tables with an error rate of 5% so that the samples obtained were 336 respondents. Data analysis techniques consisted of data quality tests, descriptive analyzes, classic assumption tests, multiple linear regression analysis, t tests, and the coefficient of determination (R2) test with the help of SPSS version 20.0 for windows. The results of this study indicate that each perceived usefulness variable (X1), perceived ease of use (X2) variable, and the level of E-SAMSAT socialization level (X3) have a positive and significant effect on community acceptance using E-SAMSAT (Y)
Evaluasi Penerapan Good Governance pada Laporan Pertanggungjawaban Alokasi Dana Anggaran Ramendra, Janardana; Kurniawan, Putu Sukma
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.28294

Abstract

Good governance is a target that every village wants to achieve. Transparency, accountability, efficiency, effectiveness, and participation will foster good governance. The objective of this research is to describe the application of Good Governance in the accountability report for managing village funds, to describe the constraints in implementing Good Governance, and to describe solutions in implementing Good Governance in the accountability report for managing village funds in the area of Padangbulia Village. This research is a descriptive research design. The data that used in this research are primary data. Data collection techniques in this research were interviews and documentation. This research uses triangulation techniques to check the validity of the data. Theoretically, Padangbulia Village has applied the concepts of Good Governance to the management of village fund allocations even the financial statement are still not accordance with Pemendagri No. 37 of 2007.
ANALISIS PROSES PENGELOLAAN KEUANGAN, TRANSPARANSI, DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN TANAH DRUWE PURA DESA PAKRAMAN (Studi Pada Desa Pakraman Bebetin, Kecamatan Sawan, Kabupaten Buleleng) Nhingswari, Suluh Widi; Kurniawan, Putu Sukma; Atmaja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i2.20481

Abstract

Aset Desa Pakraman salah satunya berupa tanah yang umumnya disebut Pelaba Pura.Desa Pakraman Bebetin menyebutnya dengan istilah Tanah Druwe Pura.Dalam pengelolaannya pencatatan merupakan hal penting untuk dilakukan. Penelitian ini bertujuan untuk: (1) Mengetahui proses pencatatan pengelolaan keuangan Tanah Druwe Pura Desa Pakraman Bebetin, Kecamatan Sawan, Kabupaten Buleleng, (2) proses pertanggungjawaban pengelolaan Tanah Druwe Pura dengan menggunakan prinsip-prinsip transparansi dan akuntabilitas, (3) Kendala dalam melakukan pengelolaan keuanganTanah Druwe Pura, dan (4) Solusi dari kendala dalam melakukan pengelolaan keuangan Tanah Druwe Pura.Penelitian ini menggunakan metode kualitatif.Pengumpulan data dilakukan dengan observasi, wawancara, dan studi dokumen. Hasil penelitian ini, yaitu: (1) pencatatan pengelolaan keuangan Tanah Druwe Pura dilakukan dengan manual dengan sistem tiga kolom yaitu debet, kredit, dan saldo, (2) proses pertanggungjawaban pengelolaannya menggunakan prinsip-prinsip akuntabilitas dan transparansi, (3) kendala dalam pengelolaan keuangan terjadi saat melakukan pencatatan seperti, pencatatan kurang jelas dan salah hitung, (4) Untuk mengatasi hal tersebut dapat digunakan sistem akuntansi terkomputerisasi dalam pengelolaan keuangannya.
ANALISIS PENGELOLAAN KEUANGAN UMKM DALAM UPAYA PEMBINAAN KEMANDIRIAN WARGA BINAAN PEMASYARAKATAN (WBP) RUMAH TAHANAN KELAS II B NEGARA (Studi Kasus Pada Rumah Tahanan Kelas IIB Negara) Octaviani, Made Sita Diaz; Marvilianti Dewi, Putu Eka Dianita; Kurniawan, Putu Sukma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 9, No 2 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v9i2.20464

Abstract

Abstrak Penelitian ini bertujuan mengetahui pengelolaan keuangan yang diterapkan pada UMKM, manfaat yang didapatkan oleh staff dan warga binaan pemasyarakatan dengan adanya analisis pengelolaan keuangan pada UMKM, dan akuntabilitas dan transparansi pengelolaan keuangan UMKM dalam upaya pembinaan Warga Binaan Pemasyarakatan di rumah tahanan kelas II B Negara. Penelitian ini dilakukan dengan menggunakan metode kualitatif yang menekankan pada pemahaman mendalam dari peneliti terhadap sebuah kasus. Teknik analisis data yang digunakan dalam penelitian ini analisis interaktif dengan tiga tahapan, yaitu: reduksi data, penyajian data, dan menarik kesimpulan. Hasil penelitian ini menunjukan bahwa rumah tahanan negara menerapkan pengelolaan keuangan yang sangat sederhana yang terdiri dari perencanaan, pencatatan, dan pengendalian. Manfaat yang didapatkan oleh staff dan narapidana dengan adanya UMKM dalam upaya pembinaan adalah staff tidak medapatkan apapun dari hasil kegiatan UMKM, tetapi staff hanya menjalankan tugas dan mengabdi saat bekerja dalam rumah tahanan, kemudian untuk narapidana mereka mendapatkan bekal ilmu agar kelak apabila telah bebas narapidana bisa kembali ke tengah masyarakat dan berguna bagi orang banyak. Transparansi dan akuntabilitas pengelolaan keuangan UMKM dalam upaya pembinaan dilakukan untuk pihak internal saja dimana mengingat UMKM sendiri tidak mendapatkan anggaran apapun dari pemerintah pusat untuk menjalankan kegiatan.
PENGARUH TINGKAT PENERAPAN SISTEM PENCATATAN AKUNTANSI, TINGKAT PEMAHAMAN AKUNTANSI DAN TINGKAT KESIAPAN PELAKU UMKM TERHADAP PENERAPAN SAK EMKM PADA UMKM DI KABUPATEN GIANYAR Pardita, I Wayan Agus; Julianto, I Putu; Kurniawan, Putu Sukma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i3.22803

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Tingkat Penerapan Sistem Pencatatan Akuntansi, Tingkat Pemahaman Akuntansi, Tingkat Kesiapan UMKM dan Variabel Tingkat Penerapan Akuntansi, Tingkat Pemhaman Akuntansi dan Kesiapan Pelaku UMKM secara bersama-sama terhadap penerapan SAK EMKM Pada UMKM di Kabupaten Gianyar.Rancangan penelitian ini mempergunakan penelitian kuantitatif yang dalam pengumpulan data di peroleh melalui penyebaran Kuesioner. Populasi pada penelitian ini yaitu keseluruhan UMKM yang terletak di Kabupaten Gianyar yang tercatat di Dinas Koprasi dan UMKM, dengan jumlah 75.324 unit. Sampel yang digunakan dalam penelitian sebanyak 100 unit dengan menggunakan rumus slovin. Data yang diperoleh dalam penelitian melalui penyebaran kuesioner diolah dengan uji kualitas data, uji statistik deskriptif, uji asumsi klasik, dan uji analisis linear berganda. Hasil yang diperoleh dalam penelitian ini menyatakan pada variabel Tingkat Penerapan Sistem Pencatatan Akuntansi berpengaruh positif dan signifikan terhadap terhadap penerapan SAK EMKM, variabel tingkat pemahaman Akuntansi berpengaruh positif dan signifikan terhadap penerapan SAK EMKM,variabel Tingkat kesiapan pelaku UMKM berpengaruh positif dan signifikan terhadap penerapan SAK EMKM, dan variabel Tingkat Penerapan Akuntansi, Tingkat Pemhaman Akuntansi dan Kesiapan Pelaku UMKM secara bersama-sama berpengaruh positif dan signifikan terhadap penerapan SAK EMKM.
PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia) Kurniawan, Putu Sukma
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46018

Abstract

Corporate sustainability report has become a new paradigm in the evolution ofcorporate reporting. This study aims to create amap of information materiality contained in the sustainability report of the banking industry in Indonesia. The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services. The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders.
Co-Authors Agihidayantari, Efri Anantawikrama Tungga Atmadja Aprianti, Ni Gusti Nyoman Ardika, Gusti Putu Agus Asri Savitri, Ni Luh Astawa, I Gede Putu Banu Atmadja, Dr. Anantawikrama Tungga Atmaja, Anantawikrama Tungga Darmayanti, Ni Luh Putu Ari Darmayasa, I Nyoman Adi Dewayanti, Luh Gede Widya Asty Dewi, Gusti Ayu Ketut Rencana Sari Dewi, I Gusti Ayu Ngurah Prasiska Dewi, K Chandra Dewi, Putu Eka Dianita Marvilianti Edy Sujana Gunadi, Bima Heryanto I Gede Agus Pertama Yudantara I Gusti Ayu Purnamawati I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto Ivayanti, Ni Nengah Kharismayani, Kadek Mas Lesmana, I Made Indra Lestari, Ni Putu Rara Kurnia Luh Gede Kusuma Dewi Made Aristia Prayudi Murti, Ni Wayan Nhingswari, Suluh Widi Nintyari, Luh restiti Novianti, Fani Nyoman Trisna Herawati Octaviani, Made Sita Diaz P.W, Komang Sintha Triana Pardita, I Wayan Agus Parwati, Wayan Intan Gandha Prayudi, Made Arista Ramendra, Janardana Riasmini, Kadek Salain, Luh Putu Pradevi Octaviani Somania, Ni Nyoman Vira Sudibia, I Putu Adi Sugiantari, Putu Rina Sumariyani, Ni Made Ria Tjiptohadi Sawarjuwono Trisna Dewi, Ni Luh Putu Indah Triyasa, Komang Darma Ulantari, Ni Kadek Wiwik Dwi Utami, Ni Putu Mahindu Pradnya Virgiawan, Gusti Agung Bagus Alit Wardani, Putu Ayu Sugiarti Kusuma Wibawa, I Gede Agus Handrynata Winiasih, Ni Wayan Witakusuma, Gede Etyana Zulaeha, Noni