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All Journal Jurnal Akuntansi Profesi Asian Journal of Community Services (AJCS) Jurnal Riset Akuntansi Warmadewa Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Ilmu Kesehatan
I Dewa Ayu Eka Pertiwi
Universitas Warmadewa
Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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Kualitas Audit Pada Kantor Akuntan Publik Di Wilayah Kota Denpasar Dengan Pendekatan Independesi, Fee Audit, Dan Pengalaman Auditor I Gusti Ayu Ari Widari; I Made Wianto Putra; I Dewa Ayu Eka Pertiwi
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.65936

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, fee audit, dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Wilayah Kota Denpasar dengan jumlah auditor secara keseluruhan sebanyak 70 auditor. Metode penentuan sampel yang digunakan adalah metode purposive sampling, dimana ada beberapa pertimbangan yang di ambil oleh peneliti untuk menentukan sampel, sehingga memperoleh 45 auditor yang memenuhi kriteria untuk dijadikan sampel. Data yang digunakan dalam penelitian ini adalah data primer, yaitu kuesioner yang disampaikan secara langsung kepada auditor oleh peneliti. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda, Uji F dan Uji t. Berdasarkan hasil penelitian dapat dilihat bahwa independensi berpengaruh positif terhadap kualitas audit, fee audit berpengaruh positif terhadap kualitas audit dan pengalaman auditor berpengaruh positif terhadap kualitas audit. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Wilayah Kota Denpasar diharapkan memberikan teguran atau sanksi kepada auditor yang tidak bersikap independen dalam melaksanakan audit, adanya kerja sama auditor dengan pihak manajemen klien, membuat kebijakan audit yang sesuai dengan tingkat kesulitan yang akan dihadapi dalam melaksanakan audit, serta secara berkala memberikan pelatihan kepada auditor. Kata Kunci: Independensi, Fee Audit, Pengalaman Auditor, Kualitas Audit
Enhancing Marketing Strategies for the Serati Banten Ritual Group in Desa Adat Sading, Mengwi, Badung Regency Ketut Sudarmini; Gusti Ayu Sugiati; I Dewa Ayu Eka Pertiwi
Asian Journal of Community Services Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i10.6383

Abstract

A Serati Banten Group led by Jero Mangku Suparmi in Desa Adat Sading efficiently fulfills ritual requests. Collaborative efforts among various groups yielded successful 2022 results. To boost income, they must expand market reach via social media like Instagram, Facebook, and WhatsApp. Standardizing banten pricing across Serati Banten Groups is crucial. Each group determines cost prices for various banten types to set consumer prices. Consequently, we support Mangku Suparmi's group in Desa Adat Sading by enhancing digital marketing strategies for ritual and banten promotion.
PENGARUH ETIKA PROFESI, PENGALAMAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) SE-KOTA DENPASAR Ni Luh Putu Eka Juliasari; I Dewa Ayu Eka Pertiwi; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8471.31-36

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh etika profesi, pengalaman kerja dan motivasi kerja terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) Se-Kota Denpasar. Penelitian ini menggunakan pendekatan kuantitatif. Jumlah populasi sebanyak 60 auditor dengan metode penentuan sampel menggunakan sampel jenuh, sehingga sampel yang digunakan sebanyak 60 auditor. Metode penelitian menggunakan jenis data yang digunakan dalam penelitian ini adalah data primer, yang diperoleh dari kuesioner yang disebarkan kepada responden dalam penelitian ini. Pengumpulan data mengunakan metode kuesioner. Metode analisis data yang digunakan menggunakan uji asumsi klasik, regresi linear berganda, uji F dan uji T. Berdasarkan hasil uji hipotesis (uji t), diperoleh bahwa etika profesi berpengaruh positif dan signifikan terhadap kinerja auditor, pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor.
Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021 I Dewa Ayu Eka Pertiwi; Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6185

Abstract

This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya Megah Tbk (ITMG), operating in the Coal sector, meeting the research criteria. The results demonstrated an increase in the number of items disclosed in ITMG's Sustainability Reporting prior to and following the implementation of the 2021 GRI Standards. This increase can be attributed to several changes in the requirements for "items that must be disclosed without exception" in the General Disclosure Standard (GRI 2) and the existence of Sector Standards (GRI Standard 12: Coal Sector 2022) as part of the 2021 GRI Standards. These changes also resulted in an increase in information on material topics disclosed by ITMG in sustainability reporting.
Edukasi Kesehatan Remaja dan Pengelolaan Sampah Organik untuk Pencegahan DBD di SMPN 3 Ubud Anny Eka Pratiwi; I Dewa Ayu Eka Pertiwi
Jurnal Pengabdian Ilmu Kesehatan Vol. 6 No. 1 (2026): Maret : Jurnal Pengabdian Ilmu Kesehatan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpikes.v6i1.6589

Abstract

The health-related issues identified indicate that students have not yet developed sufficient skills in managing the School Health Unit (UKS), and existing health education programs have not been implemented optimally. From an educational perspective, students are proficient in only one foreign language, namely English, which may limit their broader communication competencies. Economically, many students’ parents work as traders and tour guides, highlighting the importance of equipping students with basic entrepreneurial and financial management skills from an early age. Socially and culturally, instances of bullying have been reported, while from an environmental perspective, students demonstrate limited understanding of proper organic and non-organic waste management. Based on fields assessment, the priority issues identified include strengthening adolescent health programs and utilizing school land to support food security initiatives. In response, the community service implementation team formulated integrated solutions addressing adolescent health, environmental health, and economic empowerment. In the health sector, the intervention focused on adolescent health education emphasizing reproductive health, balanced nutrition, and clean and healthy living behaviors. To support environmental health, demonstrations on processing organic waste into compost and using it as planting media for vegetables and fruits within the school environment were conducted, aiming to reduce mosquito breeding and prevent dengue transmission. In the economic sector, mental accounting training was provided to improve students’ financial literacy and personal financial management skills. The activities were delivered through presentations and interactive discussions. The results indicate that the program was effective as a promotive and preventive strategy to improve adolescent health and financial awareness.
Co-Authors Anny Eka Pratiwi Gusti Ayu Sugiati I Gusti Ayu Ari Widari I Gusti Ayu Ratih Permata Dewi I Made Wianto Putra Ketut Sudarmini Ni Luh Putu Eka Juliasari Ni Luh Putu Mita MIATI Putu Yudha Asteria Putri