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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Syntax Idea Amnesty: Jurnal Riset Perpajakan 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi dan Perpajakan (JUPAK)
Putu Pande R. Aprilyani Dewi
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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THE INTERSECTION OF TRI HITA KARANA VALUES AND FRAUD HEXAGON THEORY IN CORPORATE ACCOUNTING ETHICS Putri Prawitasari, Putu; Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18057

Abstract

This paper examines the intersection of the Tri Hita Karana values and the Fraud Hexagon Theory to promote ethical conduct in corporate accounting. The Tri Hita Karana, a Balinese philosophy, emphasizes the harmonious relationship among individuals, the community, and the divine, offering a holistic approach to ethical decision-making. Through a comprehensive literature review, the study explores the potential synergies between these two frameworks. The findings suggest that integrating the Tri Hita Karana values, such as piety, social harmony, and environmental stewardship, can complement and enhance the Fraud Hexagon Theory, which identifies six key factors contributing to fraudulent behavior. Scopus databased sources are utilized to analyze the practical implications and provide recommendations for corporate leaders, accountants, and policymakers to foster a culture of ethical conduct in the accounting profession. The paper presents a conceptual framework to foster a corporate culture prioritizing ethical accounting practices, strengthening the resilience of the financial sector against fraud. This synthesis can inform the development of robust corporate governance policies, employee training programs, and ethical leadership initiatives, ultimately promoting a culture of integrity and accountability within the accounting profession. By exploring the intersection of these frameworks, the paper aims to provide a more holistic approach to addressing the complex issue of accounting fraud, with implications for businesses, investors, and the broader financial ecosystem.
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
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  
CARBON EMISSION DISCLOSURE, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE : NILAI PERUSAHAAN Aprilyani Dewi, Putu Pande R.; Budiadnyani, Ni Putu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3921

Abstract

Pertumbuhan ekonomi semakin berkembang seiring berjalannya waktu, yang ditandai dengan perkembangan industri dibeberapa tahun terakhir. Seiring semakin berkembangnya industri, ternyata berkembang juga isu-isu mengenai pencemaran lingkungan seperti pemanasan global dan emisi karbon. Pencemaran lingkungan salah satunya disebabkan oleh aktivitas pertambangan perusahaan. Semakin tinggi aktivitas pertambangan yang dilakukan sebanding dengan meningkatnya pencemaran lingkungan yang dihasilkan. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penentuan sampel dilakukan dengan purposive sampling. Sehingga didapatkan sampel berjumlah 42 perusahaan. Hasil penelitian menunjukan bahwa carbon emission disclosure berpengaruh pada nilai perusahaan. Ukuran perusahaan berpengaruh pada nilai perusahaan, profitabilitas berpengaruh pada nilai perusahaan dan leverage tidak berpengaruh pada nilai perusahaan.
SOSIALISASI PAJAK SEBAGAI PEMODERASI PENGARUH INSENTIF PAJAK TERHADAP KEPATUHAN UMKM Sumba Wirawan, I Made Dwi; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3977

Abstract

Kepatuhan wajib pajak usaha mikro, kecil, dan menengah dapat membantu pemerintah dalam mengumpulkan pendapatan perpajakan yang diperlukan untuk pembangunan dan penyediaan layanan publik. Dimana dalam hal ini insentif pajak dapat dapat meningkatkan motivasi wajib pajak usaha mikro, kecil, dan menengah untuk memanfaatkan insentif dan mematuhi kewajiban perpajakan. Penerapan insentif pajak dapat mengurangi beban pajak yang harus dibayar oleh wajib pajak usaha mikro, kecil, dan menengah, sehingga mereka cenderung lebih patuh dalam menjalankan kewajiban perpajakan dan memanfaatkan insentif pajak yang telah diberikan. Populasi dalam penelitian ini adalah wajib pajak usaha mikro, kecil dan menengah yang terdapata di Kota Denpasar, dengan jumlah sampel sebanyak 100 wajib pajak. Penentuan sampel menggunakan simple random sampling, dengan menggunakan rumus Slovin. Hasil penelitian menunjukan bahwa insentif pajak berpengaruh pada kepatuhan wajib pajak usaha mikro, kecil dan menengah, sedangkan sosialisasi pajak memperlemah pengaruh insentif pajak pada kepatuhan wajib pajak.
DAMPAK KINERJA PERUSAHAAN, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TRANSPARANSI CSR : PERSPEKTIF KEBERLANJUTAN KORPORAT Dewi, Putu Pande R. Aprilyani; Budiadnyan, Ni Putu; Kustina, Ketut Tanti; Permana, Gusi Putu Lestara
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4755

Abstract

Seiring dengan meningkatnya perhatian publik terhadap isu keberlanjutan dan tanggung jawab sosial, perusahaan diharapkan untuk lebih transparan dalam mengungkapkan aktivitas corporate social responsibility (CSR) mereka sebagai bagian dari strategi bisnis yang berkelanjutan. Seiring dengan meningkatnya kesadaran global tentang isu-isu sosial dan lingkungan, ada kecenderungan bahwa perusahaan dengan kinerja keuangan yang baik semakin terbuka dalam pengungkapan tanggung jawab sosialnya. Penelitian ini dilakukan di perusahaan pertambangan periode 2019-2021 yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan purposive sampling dan mendapatkan sampel sebanyak 42 perusahaan pertambangan. Hasil penelitian menunjukan bahwa kinerja perusahaan tidak berpengaruh pada pengungkapan corporate social responsibility dan likuiditas tidak berpengaruh pada pengungkapan corporate social responsibility. Sedangkan ukuran perusahaan berpengaruh positif pada pengungkapan corporate social responsibility.
PENGARUH TINGKAT PEMAHAMAN DAN KEPEDULIAN PELAKU UMKM TERHADAP IMPLEMENTASI GREEN ACCOUNTING DALAM MENINGKATKAN KEBERLANJUTAN BISNIS Pramita Indraswari, I Gusti Agung Ayu; Pradnyani, I Gusti Agung Arista; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4827

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh pemahaman dan kepedulian pelaku UMKM dalam implementasi green acoounting. Kegiatan produksi UMKM di bidang fashion seringkali memberikan dampak buruk terhadap lingkungan sekitar. UMKM dianggap memiliki kewajiban untuk memahami dan mengimplementasikan konsep green accounting dalam menjalankan kegiatan usahanya karena dalam memproduksi produknya kadangkala menghasilkan limbah yang dapat mencemari dan merusak lingkungan. UMKM dapat menggunakan strategi green accounting, yaitu dengan memasukkan biaya lingkungan pada sistem akuntansi yang digunakan. Adanya strategi green accounting yang digunakan UMKM, dapat meningkatkan nilai etika bisnis sehingga dapat meningkatkan kepercayaan masyarakat terhadap perusahaan. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner. Teknik pengumpulan data yaitu menggunakan kuesioner yang akan disebar di UMKM. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini menemukan bahwa pemahaman, dan kepedulian pelaku usaha UMKM berpengaruh positif dan signifikan terhadap penerapan green accounting.
Co-Authors Ariwangsa, I Gusti Ngurah Oka 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 Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Made Dwi Sumba Wirawan I Nyoman Sunarta I Nyoman Sunarta Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Kadek Linda Kusnita Kleff, Ayu Agnes Komang Sri Widiantari Kustina, Ketut Tanti Laksmi, Kadek Wulandari Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Intan Kusumasari Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Eva Yuni Poniari Pradnyani, Ni Komang Suci 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 Sumantri, I G A N Alit Sumantri, I.G.A.N. Alit Supriawan, I Gede Joni Yuuka Narita Putri, Ni Made