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ANALISIS PROFITABILITAS BPR. LESTARI PASCA AKUISISI Susandya, Anak Agung Putu Gede Bagus Arie
Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal
Publisher : Universitas Muria Kudus

Studi ini bertujuan untuk mendapatkan bukti empiris mengenai perbedaan kinerja profitabilitas sebelum dan setelah perusahaan melakukan merger dan akuisisi. Penelitian ini berfokus pada sektor perbankan khususnya pada akuisisi yang dilakukan oleh BPR. Sri Artha Lestari. Studi ini membandingkan satu tahun sebelum akuisisi terjadi dengan satu tahun pasca akuisisi dilakukan. Asumsi dari peneliti bahwa pasca akuisisi seharusnya efisiensi perusahaan meningkat. Variabel profitabilitas yang digunakan adalah return on assets (ROA), return on equity (ROE), dan beban operasional pendapatan operasional (BOPO). Menggunakan metode Wilcoxon Signed Ranks Test, hasil penelitian ini mengungkapkan bahwa sinergi belum bisa tercapai pada aksi korporasi yang dilakukan oleh BPR. Lestari. Kinerja profitabilitas justru menurun pasca M&A terjadi. Ada kemungkinan akuisisi ini terjadi disebabkan oleh hubris motive karena kinerja keuangan sebelum akuisisi yang mumpuni.

PENGARUH BUDAYA ORGANISASI, KOMUNIKASI ORGANISASI DAN KONFLIK TUGAS TERHADAPKINERJA KARYAWAN PADA PT. ASTRA HONDA MOTOR DI DENPASAR Suwandana, I Made Adi; Susandya, Anak Agung Arie
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This research raised the title of the influence of organizational culture, organizational communication and task conflict on employee performance at PT. Astra Honda Motor in Denpasar. The formulation of the problem from this research is whether organizational culture, organizational communication and task conflict have significant effect simultaneously and individually to employees performance at PT. Astra Honda Motor in Denpasar and Among the variables of organizational culture, organizational communication and conflict of which task dominant influence on employee performance at PT. Astra Honda Motor in Denpasar. The purpose of this study is to test the significance of the effect simultaneously and individually between organizational culture, organizational communication and task conflict on employee performance at PT. Astra Honda Motor in Denpasar and to find out which variables between organizational culture, organizational communication and task conflict that have dominant influence on employee performance at PT. Astra Honda Motor in Denpasar. Population in this research is employees of PT. Astra Honda Motor in Denpasar 2015 as many as 92 people. The results showed that from the results of F statistical tests (F-test) obtained obtained F-count is 35.301 larger than F-table of 2.71 with sig. 0.000 <0.05 is in the rejection area of â€‹â€‹Ho, then Ho is rejected or H1 accepted, it is true there is a positive and significant relationship (significant) simultaneously between organizational culture, organizational communication and task conflict with employee performance on PT. Astra Honda Motor in Denpasar. The result of statistical test t (t-test) obtained t1-count is 3.905 with sig. 0.000 <0,05 bigger than t-table equal to 1,987 is in rejection region Ho, hence Ho refused or H2 accepted, it is true organizational culture have positive and significant effect to employee performance. The result of statistical test t (t-test) obtained t2-arithmetic is 5,552 with sig. 0.000 <0,05 bigger than t-table equal to 1,987 is in rejection area Ho, hence Ho refused or H2 accepted, it is true communications organization have positive and significant effect to employee performance. The result of statistical test t (t-test) obtained t3-count is 2,442 with sig. 0,017 <0,05 bigger than t-table equal to 1,987 is in rejection area Ho, hence Ho refused or H2 accepted, it is true conflict of duty have positive and significant effect to employee performance.

FUNGSI SISTEM PENGENDALIAN INTERN DALAM MENCEGAH KREDIT MACET PADA LEMBAGA PERKREDITAN DESA (STUDI KASUS PADA LPD PAKRAMAN BITERA KABUPATEN GIANYAR) Sudiyani, Ni Nyoman; Susandy, Anak Agung Putu Gede Bagus Arie
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.011 KB)

Village Credit Institution (LPD) is one of the subsystems of financial institutions owned by traditional villages whose activities are engaged in credit, namely collecting funds (passive credit) and channeling funds (active credit) with a certain interest rate. Factors that cause the emergence of bad credit include errors in investment plans, unbalanced cash flow, less predictable economic conditions, natural conditions and company management that do not work according to function. The Internal Control System in the LPD is the LPD Supervisory Board and the principle of credit assessment using 5C analysis, plays an active role in preventing bad credit. This study will discuss how the SPI functions of the Supervisory Board in minimizing bad credit. Based on the results of observations and interviews with Pakraman Bitera LPD management, it can be concluded, that a) 5C credit assessment has been carried out according to the rules applicable in Pakraman Bitera LPD to every prospective debtor who submits an application (credit b) SPI function, namely the Supervisory Board at Pakraman Bitera LPD has been carried out in accordance with the four functions of the Supervisory Board. The occurrence of bad credit at Pakraman Bitera LPD is caused by capital and economic conditions that are still not predictable with certainty. But these policies can still be taken by tackling bad loans through these 5 methods.

Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali Megayani, Ni Kadek; Suryandari, Ni Nyoman Ayu; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20671

Abstract. This study aims to examine the effect of independence, due professional care, external locus of control and internal locus of control on audit quality with auditor experience as a moderating variable. The sample used was 54 auditors obtained by purposive sampling method. The analytical tool used is moderated regression analysis. The results showed that the independence and due professional care had a positive effect on audit quality, while the external locus of control and internal locus of control does not effect on audit quality. The auditor's experience is able to strengthen the relationship between Due professional care to audit quality, while the auditor's experience is not able to moderate the relationship between independence, external locus of control and internal locus of control to audit quality.Â Abstrak. Penelitian ini meneliti mengenai pengaruh independensi, due professional care, locus of control eksternal dan locus of control internal terhadap kualitas audit pada Kantor Akuntan Publik di Provinsi Bali. Sampel yang digunakan sejumlah 53 auditor yang diperoleh berdasarkan teknik purposive sampling. Alat analisis yang digunakan adalah analisis Moderated Regression Analysis (MRA). Hasil penelitian menunjukan bahwa variabel independensi dan due professional care berpengaruh positif terhadap kualitas audit, sedangkan variabel locus of control eksternal dan locus of control internal tidak berpengaruh terhadap kualitas audit. Pada penelitian ini juga didapat hasil bahwa pengalaman mampu memperkuat hubungan antara due profesisonal care terhadap kualitas, sedangkan pengalaman tidak mampu memoderasi hubungan antara variabel independensi, locus of control eksternal dan locus of control internal terhadap kualitas audit.

PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI susandya, Anak Agung Putu Gede Bagus Arie; Suryandari, Ni Nyoman Ayu
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3579

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection.Â

PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI: MINAT BELAJAR SEBAGAI VARIABEL MEDIASI Sudiyani, Ni Nyoman; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA)
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.v10i2.1340

The points of this examination to decide the part of enthusiasm for learning in intervening the impact of enthusiastic knowledge and learning conduct fair and square of comprehension of bookkeeping. This examination was directed at the Faculty of Economics and Business, Ngurah Rai University, situated on Padma Penatih Street, Denpasar, Bali Province. The example utilized in this examination utilizes likelihood arbitrary testing strategy, where the respondent is a second semester understudy who gets a starting bookkeeping course. The quantity of tests utilized was 100 individuals. The investigation strategy utilized is the basic condition model (Structural Equation Modeling - SEM) in view of difference known as Partial Least Square (PLS). The outcomes demonstrated passionate knowledge had a positive and huge impact on learning premium, enthusiastic insight negatively affected the degree of comprehension of bookkeeping, learning conduct had a no impact on learning enthusiasm, learning conduct had a positive and noteworthy impact fair and square of bookkeeping understanding, learning premium had a beneficial outcome and huge to the degree of comprehension of bookkeeping, enthusiasm for learning intervenes the relationship of passionate insight decidedly and altogether to the degree of comprehension of bookkeeping and enthusiasm for learning not ready to intercede in the circuitous relationship of learning conduct with the degree of comprehension of bookkeeping.

Does The Characteristic Of The Supervisory Board Affect Audit Quality? Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to find empirical evidence of the effect of independence, work experience, professional ethics, motivation, and professional expertise on the audit quality of the Supervisory Board in LPD located at Denpasar-Bali. Lembaga Perkreditan Desa (LPD) is the financial institution based on local culture. They grow rapidly because of emotional bond with their customer. The LPD was formed because of the common desire to encourage the economic progress of the village where they live based on local wisdom. The population is collected from all LPD registered in Denpasar. The total number of respondents of this study is 99, with multiple regression analysis is used. The results of this study finds that independence, work experience, and professional skills do not affect the audit quality of supervisory board. The supervisory board has a great social responsibility in the existence of the LPD. Professional ethics and motivation positively have an important role influencing the audit quality of supervisory board. As the LPD only have a governor regulation, the supervisory board is the important key to keep an eye of the LPD’s performance. LDP as an economic cultural heritage must always maintain the trust of the local community.

PENGARUH BUDAYA ORGANISASI, KOMUNIKASI ORGANISASI DAN KONFLIK TUGAS TERHADAPKINERJA KARYAWAN PADA PT. ASTRA HONDA MOTOR DI DENPASAR I Made Adi Suwandana; Anak Agung Arie Susandya
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This research raised the title of the influence of organizational culture, organizational communication and task conflict on employee performance at PT. Astra Honda Motor in Denpasar. The formulation of the problem from this research is whether organizational culture, organizational communication and task conflict have significant effect simultaneously and individually to employees performance at PT. Astra Honda Motor in Denpasar and Among the variables of organizational culture, organizational communication and conflict of which task dominant influence on employee performance at PT. Astra Honda Motor in Denpasar. The purpose of this study is to test the significance of the effect simultaneously and individually between organizational culture, organizational communication and task conflict on employee performance at PT. Astra Honda Motor in Denpasar and to find out which variables between organizational culture, organizational communication and task conflict that have dominant influence on employee performance at PT. Astra Honda Motor in Denpasar. Population in this research is employees of PT. Astra Honda Motor in Denpasar 2015 as many as 92 people. The results showed that from the results of F statistical tests (F-test) obtained obtained F-count is 35.301 larger than F-table of 2.71 with sig. 0.000 <0.05 is in the rejection area of Ho, then Ho is rejected or H1 accepted, it is true there is a positive and significant relationship (significant) simultaneously between organizational culture, organizational communication and task conflict with employee performance on PT. Astra Honda Motor in Denpasar. The result of statistical test t (t-test) obtained t1-count is 3.905 with sig. 0.000 <0,05 bigger than t-table equal to 1,987 is in rejection region Ho, hence Ho refused or H2 accepted, it is true organizational culture have positive and significant effect to employee performance. The result of statistical test t (t-test) obtained t2-arithmetic is 5,552 with sig. 0.000 <0,05 bigger than t-table equal to 1,987 is in rejection area Ho, hence Ho refused or H2 accepted, it is true communications organization have positive and significant effect to employee performance. The result of statistical test t (t-test) obtained t3-count is 2,442 with sig. 0,017 <0,05 bigger than t-table equal to 1,987 is in rejection area Ho, hence Ho refused or H2 accepted, it is true conflict of duty have positive and significant effect to employee performance.

FUNGSI SISTEM PENGENDALIAN INTERN DALAM MENCEGAH KREDIT MACET PADA LEMBAGA PERKREDITAN DESA (STUDI KASUS PADA LPD PAKRAMAN BITERA KABUPATEN GIANYAR) Ni Nyoman Sudiyani; Anak Agung Putu Gede Bagus Arie Susandy
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
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.v8i2.115

Village Credit Institution (LPD) is one of the subsystems of financial institutions owned by traditional villages whose activities are engaged in credit, namely collecting funds (passive credit) and channeling funds (active credit) with a certain interest rate. Factors that cause the emergence of bad credit include errors in investment plans, unbalanced cash flow, less predictable economic conditions, natural conditions and company management that do not work according to function. The Internal Control System in the LPD is the LPD Supervisory Board and the principle of credit assessment using 5C analysis, plays an active role in preventing bad credit. This study will discuss how the SPI functions of the Supervisory Board in minimizing bad credit. Based on the results of observations and interviews with Pakraman Bitera LPD management, it can be concluded, that a) 5C credit assessment has been carried out according to the rules applicable in Pakraman Bitera LPD to every prospective debtor who submits an application (credit b) SPI function, namely the Supervisory Board at Pakraman Bitera LPD has been carried out in accordance with the four functions of the Supervisory Board. The occurrence of bad credit at Pakraman Bitera LPD is caused by capital and economic conditions that are still not predictable with certainty. But these policies can still be taken by tackling bad loans through these 5 methods.

PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI: MINAT BELAJAR SEBAGAI VARIABEL MEDIASI Ni Nyoman Sudiyani; Anak Agung Putu Gede Bagus Arie Susandya
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): 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.v10i2.1340

The points of this examination to decide the part of enthusiasm for learning in intervening the impact of enthusiastic knowledge and learning conduct fair and square of comprehension of bookkeeping. This examination was directed at the Faculty of Economics and Business, Ngurah Rai University, situated on Padma Penatih Street, Denpasar, Bali Province. The example utilized in this examination utilizes likelihood arbitrary testing strategy, where the respondent is a second semester understudy who gets a starting bookkeeping course. The quantity of tests utilized was 100 individuals. The investigation strategy utilized is the basic condition model (Structural Equation Modeling - SEM) in view of difference known as Partial Least Square (PLS). The outcomes demonstrated passionate knowledge had a positive and huge impact on learning premium, enthusiastic insight negatively affected the degree of comprehension of bookkeeping, learning conduct had a no impact on learning enthusiasm, learning conduct had a positive and noteworthy impact fair and square of bookkeeping understanding, learning premium had a beneficial outcome and huge to the degree of comprehension of bookkeeping, enthusiasm for learning intervenes the relationship of passionate insight decidedly and altogether to the degree of comprehension of bookkeeping and enthusiasm for learning not ready to intercede in the circuitous relationship of learning conduct with the degree of comprehension of bookkeeping.

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