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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Inovasi: Jurnal Ilmiah Ilmu Manajemen Syntax Idea Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Applied Sciences in Accounting, Finance, and Tax Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat Jurnal Akademi Akuntansi Indonesia Padang Journal of Citizenship Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi dan Perpajakan (JUPAK) Jurnal Pengabdian dan Inovasi Masyarakat ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Amnesty: Jurnal Riset Perpajakan
Putu Pande R. Aprilyani Dewi
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI DESA SAMPALAN KLOD KLUNGKUNG Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu; Arlita, I G A Desy; Prawitasari, Putu Putri
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2024): (Februari 2024)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v7i1.1955

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important function in developing an economy in Indonesia. MSMEs are considered as businesses that are able to survive in the midst of an economic crisis, the proof is that the government entrusts MSMEs to reduce the negative impacts of the economic crisis, where like the Covid-19 pandemic that is currently sweeping the world, Indonesian people choose to become MSMEs as a choice for business. One of the problems faced by MSME actors is that there are still difficulties in determining the cost of production (HPP). Most business actors in Sampalan Klod Village, Klungkung, are still blind to the importance of bookkeeping and lack understanding in calculating the cost of production. The implementation of this activity consists of 2 main activities, namely presenting material related to the importance of determining the cost of production because it is to find out how much costs are incurred in processing raw materials into finished goods that are ready to be sold as well as providing education on how to determine the cost of production and helping the public in calculating and create cost of production. With this training, several MSME business actors have succeeded in determining the cost of goods produced and knowing the profit earned each month.
Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Dewi, Putu Pande R. Aprilyani; Indraswari, I Gusti Agung Ayu Pramita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2164

Abstract

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.  Keyword: good corporate governance, company value, profitability
Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Pradnyani, I Gusti Agung Arista; Sumantri, I.G.A.N. Alit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2180

Abstract

This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud. Keywords: Skepticism, professionalism, locus of control, investigative audit quality, fraud
Pengelolaan Keuangan Dan Pengembangan Usaha Bagi Pelaku Usaha UMKM Di Desa Batuan Sukawati Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1516

Abstract

Most Micro, Small and Medium Enterprises (MSMEs) have difficulty managing their business finances separately from their personal finances. This combined financial management often leads to various problems, such as difficulty in monitoring business cash flow, difficulty in planning effective business finances, and lack of understanding of overall business profitability. This points to the need for a more professional approach to financial management for MSMEs to improve their business performance and sustainability.
Pengaruh Debt Maturity, Kepemilikan Publik, dan Komite Audit terhadap Audit Delay pada Perusahaan Manufaktur Tahun 2021-2023 Pradnyani, Ni Komang Suci; Budiadnyani, Ni Putu; Prena, Gina Das; Dewi, Putu Pande R. Aprilyani
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16959

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh debt maturity berpengaruh terhadap audit delay, untuk mengetahui pengaruh kepemilikan publik berpengaruh terhadap audit delay, serta untuk mengetahui pengaruh komite audit berpengaruh terhadap audit delay. Data dalam penelitian ini menggunakan data sekunder. Data sekunder merupakan data yang sudah tersedia dan dikumpulkan oleh pihak lain. Data yang digunakan dalam penelitian ini berupa laporan-laporan keuangan dari perusahaan manufaktur sebagai objek penelitian. Hasil penelitian menunjukkan bahwa debt maturity berpengaruh positif terhadap audit delay. Kepemilikan publik berpengaruh positif terhadap audit delay. Komite audit berpengaruh positif terhadap audit delay.
Dampak Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Budiadnyani, Ni Putu; Azizah, Wafid; Dewi, Putu Pande R. Aprilyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2516

Abstract

Firm value is a crucial metric that reflects a company's performance and influences investor perceptions. This study aims to investigate the impact of capital structure and corporate governance on the firm value of food and beverage companies listed on the Indonesia Stock Exchange. This study used data from food and beverage companies in 2018 and 2021, with the sample determined through purposive sampling. Data analysis was conducted using multiple regression tests. The findings contribute to the understanding of how capital structure and corporate governance mechanisms, such as the audit committee and board of commissioners, can influence the value of companies in the food and beverage industry in Indonesia. The results of this study provide valuable insights for company management, investors, and policymakers in the food and beverage sector, highlighting the importance of optimizing capital structure and strengthening corporate governance practices to enhance firm value.
Literasi Keuangan, Financial Planning Dan Financial Behavior: Faktor Penentu Keputusan Investasi Generasi Z Di Denpasar Putu Pande R. Aprilyani Dewi; Budiadnyani, Ni Putu; Frinabila , Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2551

Abstract

The capital market investment decisions of Generation Z in Denpasar City reflect the unique dynamics of a demographic group that is increasingly playing an important role in the local economy. Generation Z, known as the digital native generation, has extensive access to information and technology that influences the way they invest. Denpasar City, with its rapid economic growth and growing Generation Z population, offers both opportunities and challenges for young investors to make investment decisions, including the factors that influence those decisions, which can provide valuable insights for designing more effective financial education programmes and investment strategies. A key factor influencing investment decisions is financial literacy knowledge, which plays an important role in determining how effectively Generation Z can make investment decisions. The population in this study is members of Generation Z who live in Denpasar City. The sample determination used purposive sampling technique, where the sample was randomly selected based on certain criteria or restrictions set by the researcher, where because the population size was not known with certainty, the formula from Hair et al was used for determining the sample. The results of this study are financial literacy, financial planning and financial behaviour affect the investment decisions of generation z in Denpasar City.  Keyword: nvestment decision, financial literacy, financial planning, financial behaviour
Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2836

Abstract

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance. Keyword: operational efficiency, credit risk, financial performance  
Professional skepticism and audit judgment: The moderating effect of audit experience Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.106-116

Abstract

An entity's financial performance, position, and cash flows are structurally represented in financial statements, which also capture management's accountability for financial resources. To safeguard the credibility of financial information and bolster public trust, the public accounting profession is instrumental in rendering opinions on the reliability of these financial statements. To validate these financial statements and form views about the fairness of the financial information given, independent auditors conduct an audit procedure. The assessment of financial statements is greatly impacted by the audit judgment, which is an essential part of the auditing process. The impact of professional skepticism on audit judgment is investigated in this study. This study also investigates auditor experience's potential to function as a moderating variable. A total of 76 auditors from public accounting companies registered in Bali Province were the samples evaluated. Purposive sampling was used in this study to choose the sample, and auditors with at least a year of experience were required. Both linear regression and moderated regression analysis (MRA) are the analysis methods employed. The analysis's findings demonstrate that professional skepticism improves audit judgment. The association between audit judgment and professional skepticism cannot be mitigated by audit expertise. The results imply that the relationship between professional skepticism and the caliber of audit judgment is not always strengthened by auditor experience. It appears that both seasoned and inexperienced auditors are capable of exhibiting professional skepticism and rendering sound audit decisions.
The Role of Morality in Moderating the Effect of Cash Internal Control and Financial Pressure on Fraud Tendency Sumantri, I G A N Alit; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; Ni Putu Eva Yuni Poniari
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

This study examines how morality affects the influence of cash internal controls and financial pressure on accounting fraud tendencies. Accounting fraud, a dishonest practice in financial reporting or management, can harm an organization's accountability and related parties. Understanding the contributing factors is crucial for effective fraud prevention and detection. This paper investigates how an individual's moral values impact the relationship between cash internal controls, financial pressure, and the propensity for fraudulent actions. By exploring morality's moderating role, the study aims to inform comprehensive strategies to mitigate accounting fraud. Using survey data from financial professionals, regression analysis showed that strong cash internal controls can reduce fraud tendencies, but this effect weakens under high financial pressure. Importantly, individuals with a stronger moral compass are less likely to engage in fraud, even when facing financial pressure. These findings underscore the critical role of personal ethics and integrity in shaping fraud-related decision-making. The implications can guide policymakers, organizational leaders, and the financial community in promoting ethical practices and deterring fraudulent activities.
Co-Authors Ananda, Reynichi Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Budiadnyan, Ni Putu Dewi, Christina Ayu Maha Dhea Fitrisia Felita, Thea Fitrisia, Dhea Fransisca, Putri Yohanna Frinabila , Anastasya Gine Das Prena Gusi Putu Lestara Permana I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I G. N. Oka Ariwangsa I G.A. Desy Arlita I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Ketut Gian Putra Hendriawan I Made Dwi Sumba Wirawan I Nyoman Gede Arya Diatmika I Nyoman Sunarta I Nyoman Sunarta I.G.A Desy Arlita Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Izza, Iftitahul Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Kadek Linda Kusnita Ketut Tanti Kustina Kleff, Ayu Agnes Komang Sri Widiantari Laksmi, Kadek Wulandari Maharani, Putu Devi Muhammad Furqon Al Madany Ni Kadek Pande Febriyanti Ni Made Ari Puspita Dewi Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Intan Kusumasari Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Eva Yuni Poniari Pradnyani, Ni Komang Suci Pramana, Ida Bagus Gde Agung Yoga Pratiwi, Ni Wayan Candra Satya Prawitasari, Putu Putri Prena, Gina Das Purnama, Ni Wayan Dinda Putri Prawitasari, Putu Putri, Mutiara Sani Putu Ayu Anggya Agustina Putu Putri Prawitasari Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Setia Devi, Anak Agung Istri Sintia Dewi, Ni Made Sumantri, I G A N Alit Sumantri, I.G.A.N. Alit Supriawan, I Gede Joni Wididana, I Gede Arta Jaya Yuuka Narita Putri, Ni Made