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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi WIDYA LAKSANA JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Journal of Tourism Economics and Policy AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Postgraduated Community Service Journal Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing International Journal of Entrepreneurship and Business Management Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa Jurnal Penelitian Pendidikan Indonesia
Ni Nengah Seri Ekayani
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PENGALAMAN DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT Tika Widyasariii Gusti Ayu; Ni Nengah Seri Ekayani; Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 1 (2024): 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.5.1.10004.59-64

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional, kecerdasan intelektual, pengalaman kerja dan etika profesi secara parsial dan simultan terhadap keputusan pembelian. Lokasi penelitian ini yaitu Kantor Akuntan di Publik Provinsi Bali. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan di Publik Provinsi Bali yang terdaftar di direktori IAPI Wilayah Bali dan masih aktif sampai 2022. Terdapat 97 orang auditor yang bekerja di 11 KAP di Provinsi Bali. Metode penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling sehingga sampel yang digunakan adalah sejumlah 52 orang auditor di 11 KAP di Provinsi Bali. Teknik analisis data yang digunakan yaitu, Uji Validitas, Uji Reabilitas, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Uji Determinasi, Uji F dan Uji t. Dari hasil penelitian yang dilakukan didapatkan hasil: kecerdasan emosional, kecerdasan intelektual, pengalaman kerja dan etika profesi berpengaruh positif dan signifikan terhadap kualitas audit secara simultan. kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit. kecerdasan intelektual berpengaruh positif dan signifikan terhadap kualitas audit. Pengalaman kerja berpengaruh positif dan signifikan terhadap kualitas audit. Etika profesi berpengaruh positif dan signifikan terhadap kualitas audit
Feasibility Analysis of a Livestock Business (Case Study at a Village-Owned Enterprise) Kadek Diviariesty; Ni Nengah Seri Ekayani
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1971

Abstract

This study aims to analyze the feasibility of a livestock business managed by a Village-Owned Enterprise (BUMDes) located in Denpasar City, Bali, as part of a village food security program. This study uses a quantitative descriptive approach with a focus on financial analysis. The data used consist of primary data obtained through interviews with BUMDes managers and livestock farmers, as well as secondary data in the form of documents on financial records and activity reports. Analysis techniques include calculating production costs, revenue, operating profit, and livestock population growth over several harvest periods. The results show that the livestock business provides positive profits in each harvest period with an increasing trend in livestock numbers and operating profits from year to year. Thus, the livestock business managed by BUMDes is declared financially feasible and has the potential to support food security and improve the village economy.
The Influence of Accounting Information Systems on LPD Performance in Buleleng Regency, Bali Ni Nengah Seri Ekayani; Kadek Nadia Pratiwi Lestari; Kadek Diviariesty
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1972

Abstract

This study aims to analyze the influence of accounting information systems on the performance of Village Credit Institutions (LPD) in Buleleng Regency. The accounting information system in this study is measured through three independent variables: understanding of accounting information systems, implementation of accounting information systems, and financial management. The research method used is quantitative with a survey approach using a questionnaire as a data collection instrument. The research sample consisted of 63 LPDs selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each variable on LPD performance. The results show that understanding of accounting information systems, implementation of accounting information systems, and financial management partially and simultaneously have a significant and positive effect on LPD performance. This finding emphasizes the importance of employee competence in understanding and implementing accounting information systems effectively, as well as the importance of good financial management to improve institutional performance. This research is expected to serve as a reference for LPDs in improving the quality of their performance by strengthening accounting information systems and financial management.
Pemberdayaan Masyarakat dalam Perlindungan Konsumen Bisnis Pariwisata: Studi di Area Branca, Dili, Timor Leste Ni Luh Made Mahedrawati; Ida Bagus Gede Agustya Mahaputra; Ni Nengah Seri Ekayani; Ida Ayu Cynthia Saisaria Mandasari
JURNAL WIDYA LAKSANA Vol 15 No 1 (2026): January
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v15i1.103893

Abstract

Area Branca di Dili, Timor Leste, merupakan destinasi wisata yang berkembang pesat dengan potensi wisata pantai, budaya, dan religi. Namun, peningkatan jumlah kunjungan wisatawan tidak diiringi dengan perlindungan konsumen yang memadai, khususnya terkait standar pelayanan, transparansi harga, serta mekanisme pengaduan. Pengabdian ini bertujuan menganalisis kondisi perlindungan konsumen dalam bisnis pariwisata di Area Branca, serta menawarkan model pemberdayaan masyarakat berbasis kelembagaan lokal untuk mendukung keberlanjutan pariwisata. Metode yang digunakan adalah deskriptif-kualitatif melalui pengamatan lapangan, wawancara, serta Focus Group Discussion (FGD) dengan pelaku usaha, aparat desa, mahasiswa, dan masyarakat lokal. Hasil menunjukkan bahwa pelaku usaha pariwisata di Area Branca belum sepenuhnya menerapkan standar layanan dan keamanan, harga sering kali tidak transparan, dan wisatawan tidak memiliki saluran pengaduan yang jelas. Program Pengabdian kepada Masyarakat (PKM) Universitas Warmadewa bekerja sama dengan Universidade Dapaz, Dili, memberikan pendampingan kelembagaan, edukasi perlindungan konsumen, serta pembentukan kelompok sadar wisata. Kesimpulannya, pemberdayaan masyarakat terbukti menjadi strategi efektif dalam meningkatkan perlindungan konsumen, citra destinasi, dan keberlanjutan pariwisata lokal.
Inovasi teknologi memediasi pengaruh intellectual capital terhadap kinerja UMKM Ni Nengah Seri Ekayani; Ida Bagus Anom Purbawangsa; Ni Ketut Sariani; Ni Nyoman Suriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 7 No. 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211285

Abstract

Pandemi Covid-19 memberikan dampak yang luas terhadap  keberlanjutan usaha UMKM karena adanya pembatasan social dan fisik masyarakat. Peran teknologi memiliki peran yang sangat penting dalam kegiatan operasional perusahaan terutama dalam pemasaran. Penelitian ini bertujuan untuk menguji peran Inovasi Teknologi dalam memediasi hubungan Intellectual Capital dan Kinerja UMKM. Penelitian ini menggunakan metode kuantitatif. Data primer dikumpulkan dengan menggunakan metode survey dari 329.009 manajer UMKM usaha kuliner  yang tersebar di seluruh Bali. Jumlah sampel ditentukan dengan menggunakan rumus slovin. Dalam penelitian ini, model persamaan struktural kuadrat terkecil parsial (PLS-SEM) diterapkan diuji terlebih dahulu validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa Structural Capital dan Customer Capital berpengaruh positif signifikan terhadap inovasi teknologi’ tetapi Human Capital tidak berpengarih terhadap inovasi teknologi. Sementara, Struktural Capital berpengaruh negatif terhadap kinerja UMKM, sebaliknya HC dan CC tidak berpengaruh terhadap kinerja UMKM. Inovasi teknologi mampu memediasi pengaruh SC dan CC terhadap kinerja UMKM.
The Role of Corporate Governance in Moderating the Effect of Board Gender Diversity and Managerial Ownership on Tax Aggressiveness Anak Agung Made Dian Oktavianti; Putu Yudha Asteria Putri; Ni Nengah Seri Ekayani; Partiwi Dwi Astuti; I Wayan Kartana
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1942

Abstract

Purpose – This study examines the effects of board gender diversity, managerial ownership, and corporate governance on tax aggressiveness, and investigates the moderating role of corporate governance in those relationships. It is grounded in Agency Theory, Corporate Governance Theory, Gender Socialization Theory, and Risk Aversion Theory. Methodology/approach – The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using purposive sampling, 36 companies with 180 firm-year observations were selected. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. Findings – Board gender diversity has a positive and significant effect on the Effective Tax Rate (ETR), suggesting that greater gender diversity is associated with lower tax aggressiveness. Managerial ownership has no significant effect on ETR, while corporate governance has a positive and significant effect on ETR, implying that stronger governance enhances tax compliance. However, corporate governance does not significantly moderate the relationship between board gender diversity and tax aggressiveness, nor between managerial ownership and tax aggressiveness. Novelty/value – The influence of board gender diversity and managerial ownership on tax aggressiveness is primarily determined by firms' internal characteristics rather than by the effectiveness of corporate governance as a moderating mechanism. The study integrates four theoretical perspectives into a single moderation-based empirical model.
Co-Authors A.A.Rai Sita Laksmi Adhitanaya, Komang Anak Agung Dian Susanti Anak Agung Made Dian Oktavianti Bongon, Miel S. Carlos M. Raymundo Datrini, Luh Kade Demosthenes B. Vibandor Dewa Ayu Fibriyani Dewa Ayu Manik Candrapuspa Diviariesty, Kadek Erawati, Ni Putu Tina Gede Aryawan Gusti Ayu , Tika Widyasariii Gusti Ayu Kade Dewi Utari Gusti Ayu Kade Dewi Utari Henny Rahyuda Henny Rahyuda I Gede Aris Wirawan I Gede Ary PUTRAWAN I Gusti Agung Putu Eryani I Gusti Ayu Dita Pramesti I Gusti Putu Ghosadhira Vedhastama I Kadek Diki Nugraha Sugita I Ketut Darma I Made Mardika I Made Suniastha Amerta I N TIRTA ARIANA I Nyoman Muliana I Putu Krisna Tama Frandika I Wayan Kartika Jaya Utama I Wayan Mertayasa I Wayan Rideng I.B. Putra MANUABA Ida Ayu Rosa Dewinta Ida Ayu Sri Meitri Ida Ayu Trisna Yudi Asri, Ida Ayu Ida Bagus Anom Purbawangsa Ida Bagus Anom Purbawangsa Ida Bagus Gede Agustya Mahaputra Ida Bagus Udayana Putra Intan Saputra Rini, Gusti Ayu Intan Saputra Rini, I Gusti Ayu Kadek Nadia Pratiwi Lestari Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Komang Adhitanaya Kunigunda Hoar Tae Nahak L.G.P. Sri Eka Jayanti Leovegildo V. Santelices Luh Gede Sri Artini Luh Gede Sri Artini Made Ira Darmarani Mandasari, IA Cynthia Saisaria Manik Sastri, I. I. D. A. Marcelo Roland C. Villafuerte Miel S. Bongon Muliana, I Wayan Ni Kadek Putri HANDAYANI Ni Ketut Mareni Ni Komang Arini Setyawati Ni Komang Shinta Ayu Putri Kartika Sari Ni Luh Made Mahedrawati Ni Luh Made Mahendrawati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Rai Juniariani Ni Made Sri Rukmiyati Ni Made Wahyuni Ni Nyoman Rusmiati Ni Putu Arcindya Angguina Nirmala Ni Putu Ayu Darmayanti Ni Wayan Noviana Safitri Ni Wayan Noviana Safitri Ni Wayan SITIARI Nugraha Sugita, I Kadek Diki Nyoman Pongga Wikantha Partiwi Dwi Astuti Putra, I Made Wianto Putu Ayu Sriasih Wesna Putu Yudha Asteria Putri Raymundo, Carlos M. Riasning, Ni Putu Romeo M. Sumayo Romeo O. Sumayo Sariani, Ni Ketut Sentelices, Leovigildo C. Styawati, Ni Komang Arini Surasmi, Ida Ayu Suriani, Ni Nyoman Susanthi, I Gusti A.A. Dian Tika Widyasariii Gusti Ayu Trisnadewi, AA Ayu Erna Vibandor, Demosthenes B. Vibandor Villafuerte, Marcelo Roland C. Widiati, Ida Ayu Putu