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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

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

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.

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

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

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.

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

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.

Teachers' Perceptions of the Group Investigation (GI) Model for Improving Learning Outcomes and Academic Achievement in Science Instruction Gede Yohanes Arygunartha; Victorious A Hamel; I Dewa Ayu Eka Pertiwi
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.2029

This study aims to enhance learning outcomes and achievement in technology—specifically by helping students understand science and technology concepts and their real-life applications—and to foster critical thinking skills, enabling students to think critically and analytically when solving problems related to science and technology. Learning outcomes refer to changes in behavior or capabilities that occur in students following the learning process; these outcomes may manifest as acquired knowledge, attitudes, or skills. The subjects of this study are teachers at SD Negeri 3 Buduk, an educational institution implementing the *Merdeka Belajar* (Freedom to Learn) curriculum. Preliminary observations involved gathering data on student learning outcomes and achievement through interviews, observations, and documentation. The issues faced by the partner teachers included a lack of understanding regarding the Group Investigation (GI) model and concerns stemming from previous instruction on the GI model. The implementation utilized a Group Investigation (GI) approach incorporating both quantitative and qualitative methods; this involved engaging the group, selecting the venue, and designating the selected individuals as training participants. The intervention was systematically planned, with students receiving instructional materials—prepared by the team in the form of a module—covering the fundamental concepts of the Group Investigation (GI) model to improve learning outcomes.

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

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.

Memahami perilaku mahasiswa gen z dalam mengelola keuangan pribadi melalui perspektif mental accounting Anak Agung Istri Pradnyarani Dewi; I Dewa Ayu Eka Pertiwi; Luh Putu Lusi Setyandarini Surya
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.16435

This study examines the financial management behavior of Generation Z students from a mental accounting perspective. Growing up in the digital era, Generation Z has extensive access to digital wallets, Buy Now Pay Later (BNPL) services, and e-commerce platforms. While these technologies offer convenience, they also increase the risk of consumptive behavior and fear of missing out (FOMO). This qualitative study involved eight Generation Z students, both those who earn their own income and those who rely on parental allowances. Data were collected through interviews, observations, and documentation. The analysis was guided by Thaler’s (1999) mental accounting framework, focusing on four dimensions: framing effect, specific accounts and self-control, decision making and evaluation, and the hedonic treadmill. The findings show that students tend to allocate their income into mental categories such as basic needs, entertainment, and savings. These allocations are managed through simple methods, including manual records, separate accounts, or intuitive judgment. Although social media trends and digital promotions often encourage impulsive spending, some students are able to redirect these influences toward productive financial behaviors. Overall, the study highlights the importance of strengthening mental accounting–based financial literacy to support responsible financial management and well-being among Generation Z students.

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