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All Journal Jurnal Ekonomi Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
Sudirga, I Gusti Ayu Desni Saraswati
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence Of Independence, Integrity, And Professionalism On Audit Judgement (Study At BPK RI Representative Of Bali Province) Ramadhani, Muhamad Ivo Nizar; Suryanawa, I Ketut; Sudirga, I Gusti Ayu Desni Saraswati
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Management of state finances is one of the things that is very important for the economic life of a country. The BPK is a state institution that is free and independent in examining the management and responsibility of state finances. This research aims to obtain evidence regarding the influence of independence, integrity and professionalism on audit judgment. The data collection method is by distributing questionnaires to the BPK RI Bali Province Representative. The sampling method was non-probability sampling with a saturated sampling technique, so that a sample of 95 auditors was obtained. The analysis technique used is multiple linear regression analysis. The research results show that independence, integrity and professionalism have a positive effect on audit judgment.
Optimizing Community and SME’s Potential in Sangketan Village, Tabanan, Bali: A Tax Compliance Perspective ANDRIATI, Ni Putu Iin; PRABANINGRUM, Putu Ary Sandria; SUDIRGA, I Gusti Ayu Desni Saraswati; NOVIARI, Naniek; JATI, I Ketut; SISDYANI, Eka Ardhani; KRESNANDRA, Anak Agung Ngurah Agung
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.898

Abstract

Sangketan Village, located in Penebel District, Tabanan Regency, Bali, has excellent potential to improve and explore. The geographical situation of the village, which has an area of 12.70 km2 with a population of 3,515 people divided into 1,257 Family Cards and the livelihood of the majority of the population as coffee farmers encourages optimization of the management of coffee and other products so that they are better known and recognized in the broader range such as product export. Therefore, as a form of community service, the Diploma III Taxation Study Program, Diploma III Accounting Study Program, and Accounting Study Program, Faculty of Economics and Business, Udayana University provides outreach related to tax compliance for SME players to increase their productivity in terms of product use by foreign investment operating in Indonesia, such as hotels and villas. The socialization method begins with looking for phenomena faced by SMEs in Bali, which is then continued with field studies so that the right topic can be socialized. The results achieved from this service are increasing public awareness regarding compliance in carrying out tax obligations and increasing productivity and recognition of local products from Sangketan Village in a broader range.
Co-Authors Anak Agung Ngurah Agung Kresnandra ANDRIATI, Ni Putu Iin Eka Ardhani Sisdyani I Ketut Jati I Ketut Suryanawa NANIEK NOVIARI PRABANINGRUM, Putu Ary Sandria Ramadhani, Muhamad Ivo Nizar