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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Indonesian Journal of Sustainability Accounting and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Putu Sudana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
MENGUAK KONSEP HARGA DAN LABA DI BALIK TRANSAKSI BANTEN Ni Ketut Suryani; I Gusti Ayu Nyoman Budiasih; I Putu Sudana; I Gde Ary Wirajaya
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.21

Abstract

Abstrak - Menguak Konsep Harga dan Laba di Balik Transaksi BantenTujuan Utama - Riset ini bertujuan untuk menguak konsep harga dan laba di balik budaya transaksi banten yang dilakukan oleh kelompok etnik keagamaan.Metode –  Riset ini menggunakan etnografi sebagai metode. Pihak produsen dan konsumen banten menjadi informan pada penelitian ini.Temuan Utama -  Konsep dasar Hindu yang dituangkan pada sloka bhagavad gita dijadikan dasar untuk menentukan harga banten.  Laba bagi informan terkonsep sebagai “rasa” bahagia dan karma. Kebahagiaan karena setiap pihak telah menjalankan tugasnya serta terbebas dari karma yang mengikatnya.Implikasi Teori dan Kebijakan – Konsep bhagavad gita bisa dikombinasikan dengan teori penetapan harga jual produk secara konvensional agar lebih holistik. Konsep ini dapat digunakan oleh pengusaha yang memiliki jiwa spiritual Hindu saat membangun bisnis.Kebaruan Penelitian – Riset ini menjadi jembatan antara nilai spiritualitas dan materialitas dalam berbisnis, khususnya dalam perspektif agama Hindu. Abstract - Revealing the Concept of Price and Profit Behind “Banten” TransactionsMain Purpose - This research aims to uncover the concept of price and profit behind the culture of “banten” transactions by religious, ethnic groups.Method – This research uses ethnography as a method. The producers and consumers of “banten” became informants in this study.Main Findings - The basic Hindu concept, as outlined in the “bhagavad gita” verse, is used as the basis for determining the price of offerings. Profit for the informants is conceptualized as a "feel" of happiness and karma. Happiness has happened because each party has carried out their duties and is free from the karma that binds them.Theory and Practical Implications – The “bhagavad-gita” concept can be combined with conventional product pricing theory to make it more holistic. This concept can be used by entrepreneurs who have a Hindu spiritual soul when building a business.Novelty - This research is a bridge between the values of spirituality and materiality in doing business, especially in Hinduism.
SUSTAINABLE DEVELOPMENT, KEBIJAKAN LOKAL BALI, DAN EMANCIPATORY ACCOUNTING I Putu Sudana
Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1218.922 KB) | DOI: 10.18202/jamal.2016.08.7017

Abstract

Abstrak: Sustainable Development, Kebijakan Lokal Bali, dan Emancipatory Accounting. Penelitian ini bertujuan memahami kaitan antara konsep emansipasi dalam sustainable development dan kebijakan lokal Bali Tri Hita Karana, serta implikasinya bagi emancipatory accounting. Konsep penelitian yang diadopsi adalah critical research dengan qualitative content analysis dan reflective  approach sebagai alat analisisnya. Simpulan penelitian ini adalah sustainable development memperjuangkan emansipasi ekosistem, intragenerasi, dan antargenerasi. Spiritual development merupakan jiwa bagi setiap perjuangan emansipatif karena manusia adalah makhluk imanen dan transenden. Sebagai implikasinya, upaya pengembangan emancipatory accounting harus didasarkan pada dualitas karakter ini dan harus tercermin dalam setiap perjuangan emansipatif para akuntan.Abstract: Sustainable Development, Balinese Local Wisdom, and Emancipatory Accounting.This study is aimed to comprehend interrelationship between emancipation concepts in sustainable development and Balinese local wisdom Tri Hita Karana, and its implication to emancipatory accounting. Framed with critical research, qualitative content analysis and  reflective  approach,  data  analysis  was conducted.  It  concludes  that sustainable development is strugling for emancipations to ecosystem, intrageneration and intergeneration. Spiritual development must become the foundation of emancipatory struggles since human beings are immanent and trancedental creature. Development of emancipatory accounting must be based on this understanding and must be reflected in the emancipative struggles of accountants.
MAKNA PENYUSUNAN TRAVELIFE SUSTAINABILITY REPORT I Gusti Agung Ayu Uttami Vishnuputri; I Putu Sudana; I Gusti Ayu Nyoman Budiasih; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10007

Abstract

Abstrak: Makna Penyusunan Travelife Sustainability Report. Penelitian ini bertujuan untuk mengungkap makna yang melatari alasan manajemen Legian Beach Hotel secara sukarela mengungkapkan kinerja sustainability dengan Travelife Sustainability Report. Fenomenologi digunakan sebagai metode untuk menggali pemahaman pihak terkait. Temuan dalam riset ini mengindikasikan bahwa proses penyusunan Travelife Sustainability Report dilakukan untuk mencapai keinginan manajemen dalam mencapai keunggulan kompetitif. Keunggulan ini adalah kelangsungan usaha hotel dalam jangka panjang khususnya efisiensi biaya. Selain itu, penyusunan laporan juga dilakukan untuk meningkatkan citra positif perusahaan baik di lingkungan masyarakat maupun asosiasi.                                                     Abstract: The Meaning of Travelife Sustainability Report Compiler. This study aims to uncover the meaning behind the management of Legian Beach Hotel voluntarily disclosing sustainability performance with the Travelife Sustainability Report. Phenomenology is used as a method to explore the understanding of related parties. The findings in this research indicate that the process of compiling the report was conducted to achieve a competitive advantage. This advantage is the continuity of the business of the hotel, in the long run, especially cost efficiency. Also, the preparation of reports was also conducted to improve the positive image of the company both in the community and associations.
The analysis of the factor that causes fraudulent financial reporting with fraud diamond Ni Komang Astri Yulistyawati; I Made Sadha Suardikha; I Putu Sudana
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss1.art1

Abstract

The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting. The samples in the study were selected by usifigureng a non-probability sampling technique with a purposive sampling method with a total number of samples that met the sample selection criteria of 76 samples, namely 19 manufacturing companies during the four years of the 2011–2014 observation period. The collected data were analyzed by multiple linear regression analysis. Fraudulent financial reporting was measured using Dechow et al's F-Score (2007) which can be included as a first-pass test in evaluating the possibility of manipulation. This research showed that opportunity and rationalization are proven to be fraud diamond elements that most influence the occurrence of fraudulent financial reporting in the companies. While pressure and capability have no effect on fraudulent financial reporting. The implication of this study is that the ratio of total inventory as a proxy for opportunity measurement and the ratio of total accrual to total assets as a proxy for measurement of rationalization has a significant effect on fraudulent financial reporting, meaning that these ratios can be used by management to detect fraudulent financial reporting practices in manufacturing companies.
The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z Kadek Gita Saraswati; Ni Made Dwi Ratnadi; I Putu Sudana; Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.51679

Abstract

This study aims to analyze behavioral intention and use behavior in using fintech investment management through the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model, namely performance expectancy, effort expectancy, social influences, facilitating conditions, hedonic motivation, price values and habits. This study used quantitative approach. The population in this study were all Generation Z in Bali which determine using convenience sampling method. The data analysis technique in this research is multiple regression using Smart-pls software. The results of the analysis provide evidence that performance expectancy, social influences, facilitating conditions, hedonic motivation and habits had positive effect on behavioral intention in using fintech investment management. In addition, behavioral intention had a positive effect on the use behavior of using fintech investment management.
The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure Ida Ayu Ary Mahadewi; Ni Made Adi Erawati; Gusti Ayu Nyoman Budiasih; I Putu Sudana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3463

Abstract

Carbon emission disclosure is an essential component of carbon accounting, which mandates that companies measure, acknowledge, document, present, and reveal their carbon emissions. This investigation seeks to assess how environmental performance, industry classification, and company size affect the disclosure of carbon emissions. The research was conducted on non-financial firms that were publicly listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 186 observations were made over a span of three years, and they were chosen through purposive sampling. The analytical approach employed in this study was Multiple Linear Regression Analysis. The findings of the analysis reveal that environmental performance has an adverse effect on the disclosure of carbon emissions, the industry type does not have a significant impact on carbon emission disclosure, and company size plays a role in influencing the disclosure of carbon emissions.
Determinants of Accounting Student Readiness to Face the World of Work I Gusti Ngurah Agung Dananjaya; Ni Ketut Rasmini; I Putu Sudana; Putu Agus Ardiana
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65327

Abstract

   In the Indonesian context, the disparity in the quality of university graduates vis-à-vis workforce expectations remains a significant phenomenon. This research sets out to investigate the crucial determinants affecting the readiness of accounting students to navigate the professional realm, focusing on knowledge in the world of work, soft skills, and locus of control. Employing a survey methodology with a questionnaire, data were meticulously analyzed using multiple linear regression through the SPSS program. The findings underscore a positive correlation between knowledge in the world of work, soft skills, locus of control, and the work readiness of accounting students at the Faculty of Economics and Business, Udayana University. Although the overall work readiness scores are commendable, the study advocates for continuous maintenance and improvement initiatives to optimize students' preparedness for the workforce. The implication is that Udayana University, and potentially other educational institutions, could play a pivotal role by actively facilitating activities geared towards enhancing students' workplace skills. By doing so, these institutions contribute not only to academic excellence but also to the practical readiness of graduates for the professional challenges they will encounter in the world of work. 
AKUNTABILITAS, TRANSPARANSI, DAN ANGGARAN BERBASIS KINERJA PADA SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR Muhammad Firdiansyah Adiwirya; I Putu Sudana
E-Jurnal Akuntansi Vol 11 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

Performance-based budgeting is a budgeting that notices the priority programs and activities. In practice, it takes accountability and transparency so that the quality of the budget in accordance with the goals and objectives. The purpose of this research was to examine the effect of accountability and transparency in performance-based budgeting. This research was conducted in Denpasar by using questionnaires. Multiple linear regression was used as a technique of data analysis in this study. This study concluded that the accountability and transparency has simultaneous positive effect on performance-based budgeting. Partially, transparency has positive influence on performance-based budgeting. This study shows that the respondents have a more skewed perception of transparency compared with accountability.
Co-Authors A.A Ari Krisnawati Anak Agung Istri Agung Mahadewi Anak Agung Ngurah Bagus Dwirandra Asri Suryaputri Sudjana Bagus Adya Darmawan Cokorda Bagus Darmawan Comera Arihatsu Desak Made Mya Yudia Sari Devina Danayanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Luh Gede Krisna DODIK ARIYANTO EKA ARDHANI SISDYANI Ferina Khusumadewi Yasa Fivetina Wulan Ade Gusti Ayu Nyoman Budiasih Henny Rahyuda Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gde Sudiartha I Gusti Agung Ayu Siska Suandewi I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Agung Dananjaya I Ketut Sujana I Ketut Yadnyana I Made Sadha Suardikha I Nyoman Adi Wiyarna I Nyoman Amertha Brahmanda Deva I Wayan Angga Sudiartama I Wayan Budi Mahendra Ida Ayu Ary Mahadewi Ida Ayu Yuni Pramitha Ira Kusumawardani Kadek Gita Saraswati Kalvarina Sabatini Komang Eva Cyntia Dewi Kompiang Martina Dinata Putri Made Julia Drupadi Maria Meiatrix Ratna Sari Maria Ratna Sari Muhammad Firdiansyah Adiwirya N. Diah Utami Nadia Hermawaty Ni Kadek Riska Santika Dewi Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Astri Yulistyawati Ni Luh Ari Maharani Ni Luh Nia Ardiani Ni Luh Putu Wiagustini Ni Made Adi Erawati Ni Made Dina Andriani Ni Made Dwi Ratnadi Ni Made Dwi Rina Ni Made Sandyarani Dwi Nantari Ni Made Sandyarani Dwi Nantari Ni Made Widia Iswara Dewi Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Sri Rahayu Primadani Ni Putu Widya Adnyani Ni Putu Yunita Dewi Ni Wayan Ade Suyanti Ni Wayan Yoshi Antari Nyoman Weda Putu Agus Ardiana Putu Kemala Vidyantari Sagung Agung Dwiyani Sagung Oka Pradnyawati Yohanes Made Supadi