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OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA I Ketut Sunarwijaya; I Putu Edy Arizona
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis Ni Putu Lisa Ernawatiningsih; I Putu Edy Arizona
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.

Pengaruh Partisipasi Pemakai, Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Ketelitian terhadap Kinerja Sistem Informasi Akuntansi Kadek Putri Minggayoni; I Putu Edy Arizona; Made Laksmi Sena Hartini
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6876

The accounting information system is one of the providers of financial information that is much needed by parties with an interest in the company to assist in achieving the company's goals to solve a problem, make decisions and be able to produce precise and accurate information. This study aims to determine the effect of user participation, work experience, level of education, training and accuracy on the performance of accounting information systems at village credit institutions (LPD) in Ubud district. The population of this study were all LPD employees in Ubud District, totaling 382 people. Determination of the sample using purposive sampling technique, in which 78 respondents were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the level of education, training and thoroughness has a positive effect on the performance of accounting information systems while user participation and work experience have no effect on the performance of accounting information systems.

Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi I Putu Edy Arizona
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7887

This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning.

Optimalisasi Nilai Perusahaan: Eksplorasi Indeks Pengungkapan Laporan Keberlanjutan dan Kepemilikan Manajerial I Kadek Bagiana; Luh Pande Eka Setiawati; I Putu Edy Arizona; Ni Putu Shinta Dewi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3577

Penelitian ini menyelidiki interaksi yang kompleks antara pengungkapan laporan keberlanjutan, kepemilikan manajerial, dan nilai perusahaan pada perusahaan manufaktur di Indonesia. Meskipun pelaporan pengungkapan keberlanjutan dianggap penting bagi informasi pemangku kepentingan, penelitian ini mengungkapkan bahwa indeks pengungkapan laporan keberlanjutan tidak berdampak langsung pada nilai perusahaan, kemungkinan karena ketidakselarasan antara praktik keberlanjutan yang diungkapkan dan ekspektasi pasar. Namun, ditemukan hubungan positif antara indeks pengungkapan laporan keberlanjutan dan kepemilikan manajerial, yang menekankan peran keberlanjutan dalam mempengaruhi tingkat kepemilikan manajerial. Lebih lanjut, kepemilikan manajerial diidentifikasi sebagai pengaruh positif terhadap nilai perusahaan, yang menggambarkan signifikansinya dalam mendorong kinerja perusahaan jangka panjang. Namun, kepemilikan manajerial tidak memediasi hubungan antara indeks pengungkapan laporan keberlanjutan dan nilai perusahaan, menunjukkan adanya faktor eksternal yang membentuk persepsi pasar. Studi ini menggarisbawahi perlunya perusahaan untuk meningkatkan strategi komunikasi untuk pengungkapan keberlanjutan dan mengakui peran konstruktif kepemilikan manajerial dalam menyelaraskan kepentingan dan meningkatkan nilai perusahaan. Jalur penelitian di masa depan mencakup perbandingan antar-industri, pemeriksaan mendalam terhadap pengaruh eksternal, dan eksplorasi dampak regulasi terhadap hubungan antara pelaporan keberlanjutan, kepemilikan manajerial, dan nilai perusahaan.

Factors That Influence the Use of Accounting Information Systems Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1540

Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems.

User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1201

The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.

Factors That Influence the Use of Accounting Information Systems Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1540

The quality of the company's annual financial reports does not only depend on the company's personal factors but also on the effectiveness of the use of systems. From an economic point of view, the people of Sukawati are more involved in trading. Therefore, the existence of a village lending institution is necessary to support the business capital. This study aims to determine the effectiveness of applying accounting information systems. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors that influence the effectiveness of using accounting systems. The research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positive effect to use Accounting Information Systems. This research is expected to strengthen the function of the accounting information system in order to avoid all forms of fraud through factors that have a significant effect on this research.

The Effect of Taxpayer Awareness, Tax Sanctions, Moral Obligation, Tax Socialization, and The Drive-Thru SAMSAT System Toward Taxpayer Compliance in Paying Motor Vehicle Tax (Case Study at SAMSAT Badung Bali) Arizona, I Putu Edy; Hartini, Made Laksmi Sena; Yanti, Ni Putu Novita Eka
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2359

Data on motor vehicle tax arrears at the Badung SAMSAT for 2017-2021 has increased, this shown that there are still citizens who don't comply with their assess commitments. The goal of this study was to ascertain how the drive-through samsat system, tax penalties, moral obligation, and tax socialization affected taxpayer compliance with paying motor vehicle taxes at SAMSAT Badung. This study aims to test and obtain empirical evidence of the effect of taxpayer awareness, tax sanctions, moral obligation, tax socialization, and the drive-thru SAMSAT system on taxpayer compliance in paying motor vehicle taxes at SAMSAT Badung. This study uses a survey method with a questionnaire instrument to collect data. The number of samples used is 100 respondents with the sampling method is accidental sampling. The research data were analyzed using multiple linear regression. The results showed that tax socialization and the drive-thru SAMSAT system had a positive impact on taxpayer compliance in paying motor vehicle taxes at SAMSAT Badung. While moral obligation, tax penalties, and taxpayer awareness have no bearing on a taxpayer's willingness to pay motor vehicle taxes at SAMSAT Badung.

STRATEGI PEMASARAN DALAM MENINGKATKAN PENJUALAN PRODUK YANG MENURUN PADA PT. SARI ALAM DEWATA AKIBAT PANDEMI COVID-19 I Putu Edy Arizona; Ni Kadek Indah Pradnyawati
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Kasus COVID-19 mulai muncul di Indonesia pada awal tahun 2020, kasus ini memiliki dampak yang tidak baik disegala sektor, salah satunya adalah penurunan disektor ekonomi. Coronavirus Disease 2019 (COVID-19) adalah penyakit menular yang disebabkan oleh Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). Menurunnya penjualan yang di alami oleh perusahaan adalah dampak yang ditimbulkan dari adanya kasus ini, dan PT. Sari Alam Dewata merupakan salah satu perusahaan yang mengalami fenomena tersebut. PT. Sari Alam Dewata adalah perusahaan yang bergerak dalam bidang pendistribusian keramik. PT. Sari Alam Dewata merupakan salah satu jaringan distribusi dari PT. Chang Jui Fang Indonesia (CJFI) yang berlokasi di Jakarta. PT. Sari Alam Dewata menyediakan beberapa merk keramik seperti PICASSO, ATENA, dan MUSTIKA. Pendistribusian keramik yang dilakukan oleh PT. Sari Alam Dewata telah menyebar ke seluruh kabupaten yang ada di Bali.

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