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All Journal Juara: Jurnal Riset Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Community Development Postgraduated Community Service Journal Journal of Governance, Taxation, and Auditing Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI
Diviariesty, Kadek
Universitas Warmadewa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences Other

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Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Go Public Sektor Properti dan Real Estate di Indonesia Diviariesty, Kadek; Ekayani, Ni Nengah Seri; Asri, Ida Ayu Trisna Yudi; Dewinta, Ida Ayu Rosa
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9675

Abstract

The phenomenon of late submission of financial reports is the basis for this research, and there are several cases of late submission of financial reports announced by the IDX related to issuers who neglected to submit their financial reports. This study aims to investigate Profitability, Public Ownership, Company Size, and Company Age that influence the timeliness of financial reporting of property and real estate sector. The research is of a quantitative nature, utilizing secondary data from the financial reports of companies obtained from the website Indonesia Stock Exchange (IDX). The population of the study consists of 78 companies, with a sample of 67 companies selected using purposive sampling method, resulting in 201 data samples. Data analysis technique in this study is Logistic Regression analysis. Overall, this study confirms that profitability, public ownership, company size, and company age play crucial roles in ensuring the timeliness of financial reporting, while audit opinion does not show a significant impact on timeliness of financial reporting.
Rasio Keuangan dan Harga Saham Perusahaan Manufaktur Komang Adhitanaya; Kadek Diviariesty
E-Jurnal Akuntansi Vol 33 No 11 (2023)
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 | DOI: 10.24843/EJA.2023.v33.i11.p18

Abstract

Improving the welfare of company owners is the company's main goal. In making efforts to improve the welfare of owners, companies increase share prices which are a reflection of the company's value. The aim of conducting research is to empirically test the influence of CR, ROA, ROE, NPM and TATO on share prices of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) in the 2018-2021 period. Purposive sampling was used as a technique for determining the research sample. The estimation method for this research is multiple linear regression analysis. This research finds that ROA has a positive effect on stock prices, while ROE and NPM have a negative effect on stock prices. This research also found that CR and TATO had no effect on stock prices. This research has a contribution in providing supporting evidence regarding signaling theory. Keywords: Financial Ratio; Stock Price
Persepsi Masyarakat Terhadap Digunakannya NIK Sebagai NPWP Diviariesty, Kadek; Edwindra, Riza; Asri, Ida Ayu Trisna Yudi
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v9i1.3220

Abstract

Tujuan penelitian ini menganalisis persepsi masyarakat terkait dengan prinsip kesederhanaan, keadilan dan kemanfaatan pengintegrasian Nomor Induk Kependudukan (NIK) dan Nomor Pokok Wajib Pajak (NPWP) dalam mewujudkan Single Identity Number di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif. Grand theory dari penelitian ini adalah teori atribusi, sedangkan supporting theory dalam penelitian ini adalah asas-asas pemungutan pajak yang disampaikan oleh Adam Smith.  Populasi dalam penelitian ini adalah seluruh masyarakat yang merupakan Wajib Pajak Orang Pribadi yang berdomisili di Provinsi Bali. Untuk pengambilan sampel dalam penelitian ini menggunakan teknik stratified random sampling (sampel acak terstruktur). Penelitian menunjukkan bahwa masyarakat telah memahami peraturan terkait penggunaan NIK sebagai NPWP serta prosedurnya melalui media online dan sosialisasi dari DJP. Sementara itu, kegagalan validasi NIK ke NPWP disebabkan oleh NIK yang tidak terdaftar dalam database DJP atau ketidaklengkapan persyaratan wajib pajak. Selain itu, proses validasi juga dapat gagal akibat mekanisme konfirmasi dan aktivasi melalui email.
TREN RISET GREEN TAX PADA ARTIKEL ILMIAH TERINDEKS GOOGLE SCHOLAR : SYSTEMATIC LITERATURE REVIEW Asri, Ida Ayu Trisna Yudi; Diviariesty, Kadek; Dewinta, Ida Ayu Rosa
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.v8i3.4583

Abstract

Penelitian ini mencoba meninjau kembali informasi yang telah ada di penelitian sebelumnya. Penelitian ini menggunakan metode kualitatif dengan pendekatan library research sehingga penelitian ini tidak dapat dilakukan di lapangan dan memerlukan sumber data kepustakaan yang diperoleh dari buku, jurnal dan artikel. Sejak tahun 2013 hingga 2024 jumlah penelitian dengan topik green tax terindeks google scholar masih terbatas yaitu berjumlah 45 artikel. Pada tahun 2022 merupakan jumlah penelitian green tax terbanyak dengan jenis penelitian kualitatif paling banyak digunakan sebagai dasar analisis topik green tax saat ini. Topik pajak karbon sebagai alternatif kebijakan mengatasi emisi yang paling banyak dibahas. Kajian literatur menjadi instrumen yang paling sering digunakan dan teknik analisis data menggunakan analisis deskriptif adalah yang terbanyak. Penelitian ini diharapkan dapat memberikan kontribusi sebagai dasar untuk pengembangan ilmiah dan dapat memberikan ide terkait topik baru di masa depan terkait green tax sehingga jumlah penelitian di Indonesia terus meningkat.
Dampak Artificial Intelligence (AI) dan Software Akuntansi pada Profesi Akuntan Ida Ayu Rosa Dewinta; Ida Ayu Trisna Yudi Asri; Kadek Diviariesty
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1003

Abstract

Penelitian ini dibuat bertujuan untuk mengetahui bagaimana dampak Artificial Intelligence (AI) dan Software Akuntansi pada Profesi Akuntan dimana objek penelitian ini adalah mahasiswa akuntansi jenjang D3, D4, S1 Universitas Warmadewa. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik non probability sampling dengan metode incidental sampling. Teknik incidental sampling adalah penentuan sampel berdasarkan kebetulan yaitu siapa saja yang secara incidental bertemu dengan peneliti dapat digunakan sebagai sampel, apabila orang yang kebetulan ditemui cocok sebagai sumber data. Jumlah sampel penelitian ini adalah 97 responden. Metode pengumpulan data yang digunakan dalam penelitian ini metode survey dengan kuisioner yang dibantu dengan menggunakan alat uji SPSS. Hasil utama menunjukkan bahwa semakin tinggi pemahaman terhadap AI dan software akuntansi, semakin positif pengetahuan dan sikap mahasiswa tersebut untuk lebih responsif terhadap perkembangan AI dan software akuntansi serta lebih siap untuk menghadapi kemungkinan ancaman yang terjadi di akuntan masa depan seiring berkembangnya teknologi tersebut. Penelitian ini memiliki keterbatasan, seperti batasan ruang lingkup dan potensi bias dalam pengumpulan data.
Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak Kadek Diviariesty; Ni Kadek Ayu Mitha Cahyani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.44-58

Abstract

This study aims to determine the effect of Capital Intensity, Inventory Intensity, Profitability and Leverage on Tax Aggressiveness in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The total number of research samples was 132 companies were obtained that met the requirements in this study. The main theory used in this study is agency theory and stakeholders. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this research are that the inventory intensity and leverage variables have no effect on corporate tax aggressiveness. Meanwhile, the capital intensity and profitability variables have a significant negative effect on corporate tax aggressiveness. Profitability is proxied using the Return on Assets (ROA) formula, leverage is proxied using the Debt to Total Assets Ratio (DAR) formula and tax aggressiveness is proxied using the Effective Tax Rate (ETR).
Pemberdayaan Generasi Muda dengan Membangun Perencanaan Keuangan Melalui Investasi Berbasis Digital di Desa Siangan Kadek Diviariesty; Ida Ayu Trisna Yudi Asri; I Gusti Agung Ayu Mas Suariedewi
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.51-55

Abstract

Partner in implementing Community Services is located in Siangan Village, Gianyar Regency. The targets of this Community services is the young generations who are members of youth organizations (Karang Taruna) in Siangan Village. The young generations (Karang Taruna) is the Millennial Generation and Generation Z, which are individuals born between 1981 and 2012, becoming very important groups in today's society. According to the Central Statistics Agency (BPS) census, the number of Millennial Generations in 2023 reached 47.3% and Generation Z will be around 60 million people from the total population in Indonesia. The background for implementing the activity is due to the lack of understanding of the younger generation regarding financial planning and investment. With rapid technological advances and social changes, this generation is faced with unique challenges in financial planning and investment. The aim of this activity is to provide understanding and knowledge regarding financial planning concepts and the types of investment instruments that are currently popular. The methods that are used in implementing this activity is the counseling and discussion method with a cooperative learning approach. It can be concluded that there is an increased in understanding, interest and ability by members of the Siangan Village Karang Taruna regarding financial planning through digital-based investments.
Instalasi dan Sosialisasi Teknologi Solar Panel System Untuk Penerangan Pura di Banjar Jematang Denpasar Barat Made Dika Nugraha; Kadek Agus Mahabojana Dwi Prayoga; Kadek Diviariesty
Postgraduated Community Service Journal Vol. 5 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.2.2024.99-104

Abstract

Community service in Banjar Jematang Denpasar is a form of campus concern for its environment, both the general public, government and village officials covering the Denpasar city area, especially West Denpasar sub-district, giving complaints because the road to the temple is dark at night and the community's desire to reduce bills PLN electricity, especially for temples which still rely on cash from the Hindu temple community for operational costs. Considering that currently the need for lighting is high for Hindus when praying at night, temple street lighting has electricity source technology such as a solar panel system that is capable of running without being connected to paid PLN electricity. This service will involve traditional services, service services and 4 visitors, respectively, Puseh temple, Mojopahit temple and Maospait temple. It is hoped that the results of the service will help partners and be able to understand and continue the application of the tool and in the future the system can be developed to advance technology in the Denpasar city area.
Pemberdayaan Yayasan Sehati Bali Melalui Digital Marketing dan Komputerisasi Pencatatan Akuntansi I Gusti Agung Ayu Mas Suariedewi; Ida Ayu Trisna Yudi Asri; Kadek Diviariesty
Postgraduated Community Service Journal Vol. 5 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.1.2024.35-39

Abstract

The partner in implementing PkM is located at the Yayasan Sehati Bali North Denpasar District. The target of this community service is managers who will be given training by the implementation team. The background to the implementation of this activity is due to social media content being less than informative and understanding of digital marketing not being optimal and not yet understanding the computerized accounting cycle of financial transactions. The aim of this training is so that Yayasan Sehati Bali managers can manage social media content more interestingly and effectively and partners are able to carry out computerized accounting records with modifications to Microsoft Excel. Implementation of activities is provided in the form of training using socialization methods regarding the importance of implementing digital marketing and computerization in accounting records for foundations since their inception. Coaching is accompanied by helping create content for marketing on social media platforms and introducing several applications or social media that can be used to promote the foundation easily. Apart from that, training will be provided in carrying out accounting records using simple Microsoft Excel to help foundations in carrying out neat accounting records. So that administrators are expected to be able to carry out promotions and administrative records, especially in accounting, better. The output target to be achieved is improving social media content management skills and accounting records by Yayasan Sehati Bali.
A Literasi Keuangan UMKM Wanita Sejahtera Desak Rurik Pradnya Paramitha Nida; Kadek Diviariesty; Ida Ayu Trisna Yudi Asri; Aldi Purnama
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1755

Abstract

Topik ini penting untuk dibahas karena laporan keuangan berperan penting pada kemajuan bisnis. Laporan keuangan digunakan untuk menunjukkan akuntabilitas manajemen dan menyediakan informasi tentang posisi keuangan serta kinerja entitas bagi pengguna laporan dalam pengambilan keputusan ekonomik. Namun, masih banyak UMKM yang belum menyusun laporan keuangan sesuai standar keuangan yang berlaku. Mereka cenderung membuat catatan dengan format sendiri yang dianggap lebih mudah, tetapi hal ini bertentangan dengan prinsip akuntansi berterima umum yang memungkinkan timbulnya bias informasi.  Sesuai dengan arahan Ikatan Akuntan Indonesia, standar akuntansi keuangan untuk UMKM diatur dalam Standar Akuntansi Keuangan Indonesia untuk Entitas Mikro Kecil Menengah (SAK Indonesia untuk EMKM) yang isinya lebih sederhana dibandingkan standar keuangan lainnya. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman penyusunan laporan keuangan, pengendalian internal dan perpajakan. Metodenya adalah workshop focus discussion group. Akibatnya, peserta telah menerapkan pencatatan keuangan namun belum menyiapkan pelaporan keuangan sesuai standar EMKM. Peserta merespon kegiatan dengan sangat baik. Kemampuan pengelolaan dalam hal mengatur dan mengalokasikan uang yang dimiliki pada peserta sudah sangat baik. Mereka memiliki banyak ide kreatif dan pengelolaan uang yang beragam. Namun kesulitan yang dialami adalah konsistensi dalam mencatat dan format pencatatan yang belum sesuai dengan standar akuntansi keuangan.
Co-Authors Aldi Purnama Asri, Ida Ayu Trisna Yudi Cahyani, Ni Kadek Ayu Mitha Desak Rurik Pradnya Paramitha Nida Edwindra, Riza I Gusti Agung Ayu Mas Suariedewi I Gusti Agung Ayu Mas Suariedewi Ida Ayu Rosa Dewinta Ida Ayu Trisna Yudi Asri Ida Ayu Trisna Yudi Asri Kadek Nadia Pratiwi Lestari Komang Adhitanaya Ni Kadek Ayu Mitha Cahyani Ni Nengah Seri Ekayani Ni Nengah Seri Ekayani Nugraha, Made Dika Prayoga, Kadek Agus Mahabojana Dwi Suariedewi, I Gusti Agung Ayu Mas