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<![CDATA[PERAN INDEPENDENSI, TEKANAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT ]]>
<![CDATA[I Dewa Ayu Dian Pratiwi]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>;
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>
<![CDATA[ InFestasi Vol 15, No 2 (2019): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v15i2.6000
<![CDATA[The purpose of this study is to examine the effect of independence, time pressure, task complexity, and auditor experience on audit quality at the Public Accounting Firm in Bali. The population in this study were 13 public accounting firms with 112 auditor respondents. The number of samples used was 55 respondents, with a purposive sampling sample determination method using a minimum criteria of working 2 years on KAP. The data analysis technique used is multiple regression analysis. The results of this study find that auditor independence and experience have a positive effect on audit quality while time pressure and task complexity do not affect audit quality. Auditors are expected to be able to maintain and enhance their independence, which can be used in maintaining relationships with clients and attitudes to make decisions that are not affected by other parties. The increasing auditor experience makes the auditor more professional so that time constraints and task complexity do not decrease audit quality. The higher the auditor's experience in audit activities, the higher the auditor able to produce better audit quality.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA KOPERASI DI KOTA DENPASAR ]]>
<![CDATA[Ida Ayu Nyoman Yuliastuti]]>;
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>
<![CDATA[ PIRAMIDA Vol 14 No 1 (2018): PIRAMIDA`- Jurnal Kependudukan dan Pengembangan Sumber Daya Manusia ]]>
Publisher : <![CDATA[Puslit Kependudukan dan Pengembangan SDM Universitas Udayana ]]>
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<![CDATA[Net income is one of the factors that affecting the growth of Koperasi (national micro finance business inIndonesia). Even if profit is not the main purpose of it business, but Koperasi needed to improve its businesscapability. This study aims to determine and analyze the effect of the number of members, owned capital, externalcapital, business volume and assets to the Sisa Hasil Usaha (SHU) in Denpasar. The research method used in thisresearch is using secondary data, which is come from financial report of Koperasi in Denpasar in 2015 to 2017.The sample was 92 collected by purposive sampling technique. Data analysis technique used in this research ismultiple linear regression analysis. The results showed that the variable owned capital, business volume andassets have a positive effect on the SHU. In contrast, total members and total assets were not significantly effecton SHU because they have a level of significance greater than 0.05.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie susandya]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v9i1.3579
<![CDATA[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. ]]>
<![CDATA[The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>;
<![CDATA[Putu Diah Kumalasari]]>;
<![CDATA[Ida Ayu Ratih Manuari]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v3i3.227-242
<![CDATA[The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. This study has found that green human capital, green relational capital, and green structural capital have an effect on competitive advantage. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital had no effect on competitive advantage. The ecofriendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.]]>
<![CDATA[The Effect of Cooperative's Characteristic on Financial Reporting Timeliness ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>;
<![CDATA[Ida Ayu Nyoman Yuliastuti]]>;
<![CDATA[Gde Bagus Brahma Putra]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v2i4.269-292
<![CDATA[The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.]]>
<![CDATA[ANALISIS IMPLEMENTASI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS ]]>
<![CDATA[Ni Luh Tiya Arini]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>;
<![CDATA[A.A. Putu Gde Bagus Arie Susandya]]>
<![CDATA[ Journal of Applied Management and Accounting Science Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS) ]]>
Publisher : <![CDATA[Badung: LPPM Universitas Triatma Mulya ]]>
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DOI: 10.51713/jamas.v1i1.5
<![CDATA[Company value is the company's performance which is reflected by the price of shares formed by the demand and supply of capital markets that reflect the public's assessment of the company's performance. Increasing company value is a long-term goal that the company should have achieved that will be reflected in the stock market price. This study aims to determine the effect of corporate social responsibility, intellectual capital, dividend policy and the ratio of solvency to firm value. The sample in this study were 18 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results showed that the variable corporate social responsibility did not affect the value of the company, intellectual capital variables, dividend policy and solvency ratios had a positive effect on firm value.]]>
<![CDATA[ANALISIS PROFITABILITAS BPR. LESTARI PASCA AKUISISI ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>
<![CDATA[ Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal ]]>
Publisher : <![CDATA[Universitas Muria Kudus ]]>
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DOI: 10.24176/agj.v3i2.3167
<![CDATA[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 and A terjadi. Ada kemungkinan akuisisi ini terjadi disebabkan oleh hubris motive karena kinerja keuangan sebelum akuisisi yang mumpuni.]]>
<![CDATA[Prosedur Penggunaan Aplikasi Sistem Informasi Manajemen Daerah Keuangan Berbasis Akrual pada Dinas Kebudayaan Kabupaten Gianyar ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>;
<![CDATA[I Gusti Ayu Medy Kayana Putri]]>
<![CDATA[ TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Vol. 4 No. 2 (2021): TRIDARMA: Pengabdian Kepada Masyarakat (PkM) ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/abdimas.v4i2.1215
<![CDATA[Perkembangan teknologi informasi komunikasi yang semakin pesat telah mempengaruhi sistem pengolahan data dan sistem informasi pada entitas yang melakukan pelaporan data keuangan. Untuk dapat melakukan pengolahan data keuangan secara efektif dan efisien maka dibutuhkan suatu sistem informasi terintegrasi yang dapat diandalkan, cepat dan akurat sehingga suatu sistem dapat terintegrasi secara menyeluruh dan mampu memberikan informasi yang handal dan relevan. Program aplikasi komputer SIMDA keuangan adalah suatu program aplikasi yang ditujukan untuk membantu pemerintah daerah dalam pengelolaan keuangan daerahnya. Perencanaan dan laporan pelaksanaan kegiatan pada pemerintah daerah menggunakan aplikasi sistem informasi. Penelitian ini bertujuan untuk menganalisisa kemampuan pegawai dalam penggunaan aplikasi Sistem Informasi Manajemen Daerah (SIMDA) Keuangan berbasis akrual pada Dinas Kebudayaan Kabupaten Gianyar. Metode pelaksanaan yang digunakan adalah pemahaman, pendampingan dan pelatihan kepada pegawai yang terlibat dalam penggunaan aplikasi SIMDA Keuangan dengan total 3 orang. Hasil kegiatan menunjukkan bahwa prosedur penggunaan aplikasi SIMDA Keuangan berbasis akrual dapat meningkatan kemampuan pegawai dalam memahami penggunaan aplikasi SIMDA Keuangan berbasis akrual.]]>
<![CDATA[GREEN INTELLECTUAL CAPITAL: STRATEGI KEUNGGULAN KOMPETITIF (Studi Kasus Pada Badan Usaha Milik Desa Adat Intaran-Sanur) ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>
<![CDATA[ Jurnal AKSES Vol 11 No 1 (2019): Jurnal Akses ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai ]]>
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DOI: 10.47329/jurnalakses.v11i1.669
<![CDATA[Green intellectual capital, which is the development of intellectual capital, is a critical component of a business model that emphasizes knowledge and human resources as knowledge assets by paying attention to the surrounding environment. Green intellectual capital is recognized as a new weapon in the development of companies based on eco-friendly concepts. More in-depth analysis of the role of green intellectual capital on competitive advantage in the Indigenous Village Owned Company in Sanur or Badan Usaha Milik Desa Adat (BUMDA). The sample used in this study consisted of 100 respondents from the Indigenous Village Owned Company in Sanur. The analysis technique used is multiple regression analysis techniques. The results of the study found that Green Human Capital, Green Relational Capital, and Green Structural Capital had a significant positive effect on competitive advantage. The results of this study are expected to contribute to the manager of Indigenous Village Owned Enterprises (BUMDA) related to the utilization of green intellectual capital towards BUMDA's competitive advantage compared to other business entities. The increasing concern for the surrounding environment has a positive impact on the competitiveness of the company itself. Competitive advantage is not only obtained from financial figures but also must have a commitment to the environment by the concept of an environmentally-friendly business entity]]>
<![CDATA[PELATIHAN INVENTARISASI DIGITAL DATA PERSEDIAAN MELALUI MICROSOFT EXCEL PADA KARYAWAN PONTI DEWATA TEKNIK ]]>
<![CDATA[Anak Agung Putu Gede Bagus Arie Susandya]]>;
<![CDATA[I Gede Agus Putra Ardana]]>
<![CDATA[ Jurnal AKSES Vol 12 No 1 (2020): Jurnal Akses ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai ]]>
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DOI: 10.47329/jurnalakses.v12i1.689
<![CDATA[Inventory plays an important role in the company's operational activities. Inventory management is a must in order to be able to show satisfactory performance. Ponti Dewata Teknik sales process can be said to be less well organized, especially when selling. Because the inventory in Ponti Dewata Teknik does not have computer-based inventory records. So we provide training related to computer-based inventory recording. Where the goal is to facilitate the sales process and increase sales efficiency. Inventory recording with the system can facilitate management in making decisions regarding merchandise purchasing activities. The result of this dedication is that after input through the system, management is able to monitor the increase or decrease in inventory. control of the remaining stock in the warehouse is also effective. Monthly reporting related to inventory also runs effectively and efficiently.]]>
