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All Journal Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Warmadewa
I Gusti Ngurah Sanjaya
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Economics, Econometrics & Finance Social Sciences

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Analisis Peran Sistem Keuangan Desa Untuk Meningkatkan Tata Kelola Pemerintahan Yang Baik Melalui Akurasi Dan Akuntabilitas Pelaporan Keuangan Pemerintah Gede Sanjaya Adi Putra; I Gusti Ngurah Sanjaya; Cokorda Krisna Yudha
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10249

Abstract

This study explores the role of financial report accuracy, accountability, and the implementation of village financial systems in promoting good governance in the management of village funds..A mixed-methods approach combining qualitative and quantitative techniques with a descriptive method was employed, involving 172 respondents from villages in the Denpasar area. The findings reveal that while village financial systems do not directly influence the implementation of good governance, they improve the quality of village financial reports, serving as a mediating variable in supporting good governance practices. The study recommends strengthening human resource capacity in accounting, providing technical support from the Financial and Development Supervisory Agency, and fostering village commitments to transparent financial reporting to build public trust and reinforce good governance implementation.
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Asimetri Informasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Koperasi Se-Kecamatan Tegallalang, Kabupaten Gianyar) Pande Made Wahyu Adhi Pramana; I Gusti Ngurah Sanjaya; Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2574.12-16

Abstract

This study entitled "The Effect of Internal Control, Compensation Suitability, Information Asymmetry and Individual Morality Against the Tendency of Accounting Fraud (Empirical Study at Cooperatives in Tegallalang District, Gianyar Regency)", which aims to test empirically the effect of each variable, namely Internal Control, Compensation Compensation, Information Asymmetry and Individual Morality in Cooperatives in Tegallalang District, Gianyar Regency using purposive sampling technique as a sample collection technique. The population used was 24 cooperatives in Tegallalang District, Gianyar Regency with a sample of 96 respondents. The method of analysis uses multiple linear regression analysis with the form of the regression equation obtained Y = 43.226 - 0.244 X1 - 0.213X2 + 0.196X3 - 0.313X4. The results of this study indicate that the internal control variable has a negative effect, the suitability of compensation has a negative effect, information asymmetry has a positive effect and individual morality has a negative effect on the tendency of accounting fraud in cooperatives in Tegallalang sub-district, Gianyar Regency.
Pengaruh Due Professional Care, Skeptisisme Profesional, Independensi dan Audit Tenure Terhadap Kualitas Audit pada KAP di Kota Denpasar Ni Made Veny Sukmayanti; I Gusti Ngurah Sanjaya; L. G. P Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2578.48-52

Abstract

The purpose of this study is to empirically prove the influence of due professional care on audit quality, to empirically prove the effect of skeptisisme professional on audit quality, to empirically prove the effect of independensi on audit quality, to empirically prove the effect of audit tenure on audit quality at KAP in Denpasar City. The sampling method used in this study was random sampling. The sample used in the study was 42 respondents from a total population of 9 KAP with 56 auditors. Data collection method used is a questionnaire method that uses a 5-point linkert scale. The analysis technique used is multiple linear analysis. due professional care, skeptisisme professional, independensi, and audit tenure has a positive effect on audit quality at KAP in Denpasar City.
Pengaruh Kompetensi Audit Internal Dan Kualitas Jasa Audit Terhadap Good Corporate Governance (GCG) Putu Ariasmini Alves; I Gusti Ngurah Sanjaya; I Putu Budi Anggririawan
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2930.17-21

Abstract

This study aims to analyze the effect of internal audit competence on Good Corporate Governance and the quality of audit services on Good Corporate Governance. The population in this study were all hotels in Badung regency. The data collection method used in this research is by distributing questionnaires online using google form. The sampling technique was carried out by purposive sampling method and based on predetermined criteria, the number of hotels that met the criteria was 62 04 star hotels in Badung regency. Respondents in this study were chief accounting and internal audit within the hotel. The research hypothesis was tested using multiple linear regression with the help of SPSS 22.00 for Windows software. The results showed that the variables of internal audit competence and audit service quality partially had a positive effect on Good Corporate Governance.
Pengaruh Kualiitas Pelayanan, Kewajiban Moral, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Badung Ni Made Putri Delita Sari; I Gusti Ngurah Sanjaya; Luh Putu Lusi Satyandarini Surya
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3368.110-115

Abstract

Penelitian ini dilakukan pada hotel dan restoran di Kabupaten Badung. Rumusan masalah dalam pemeltian ini adalah untuk menguji apakah variabel kualitas Pelayanan, variabel kewaiiban moral, dan variabel sanksi perpajakan memiliki pengaruh terhadap kepatuhan wajib pajak hotel dan restoran di kabupaten badung. data dalam penelitian ini dikumpulkan dengan menyebar kuesioner kepada wajib pajak hotel dan restoran di Kabupaten Badung dengan menggunakan Teknik random sampling dalam pengambilan sampelnya, dimana kuesioner yang disebarkan sebanyak 98 kursioner. Penelitian ini mengggunakan teknik analysis regresi linier berganda yang akan diiolah dengan program computer SPSS (Statistical Package for Social Science). Penelitian ini menunjukkan hasil bahwa variable (X1) kualitas pelayanan, variabel (X2) kewajban moral, dan variabel (X3) sanksi perpajakan menunjukkan hasil positif.
Co-Authors Cokorda Krisna Yudha Gede Sanjaya Adi Putra I Putu Budi Anggririawan I Putu Budi Anggririawan L. G. P Sri Eka Jayanti Luh Putu Lusi Satyandarini Surya Ni Made Putri Delita Sari Ni Made Veny Sukmayanti Pande Made Wahyu Adhi Pramana Putu Ariasmini Alves Sri Eka Jayanti