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All Journal Jurnal Reviu Akuntansi dan Keuangan PIRAMIDA JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Infestasi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Mantik Accounting Global Journal TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal Akuntansi dan Keuangan Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Paulus Journal of Accounting (PJA) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal on Social Science, Economics and Art Jurnal Ekonomi Balance : Jurnal Akuntansi dan Manajemen Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Media Riset Akuntansi Auditing & Informasi Jurnal Abdi Dharma Masyarakat Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal EJOIN : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Innovative: Journal Of Social Science Research SENEMA
Anak Agung Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
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WHAT DRIVE THE AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING FIRMS IN BALI Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to examine and obtain empirical evidence of the influence of competence, integrity, professionalism, auditor ethics and due professional care on auditor performance in public accounting firms in Bali. The population in this study are all auditors at Public Accounting Firm in Bali who are still active. The sample in this study were 102 respondents at 18 Public Accounting Firms in Bali. The analysis technique used is multiple linear regression analysis. The results of the study show that competence, integrity, professionalism, and auditor ethics have a positive effect on auditor performance, while due professional care has no effect on auditor performance
The Effect Of Good Corporate Governance, Company Size, And Leverage On The Integrity Of Financial Statements Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 3 (2023): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i3.41

Abstract

The Integrity of financial reports is defined as the extent to which the financial statements presented show true and honest information. Two things become the primary qualities in financial reports, namely relevance, and reliability. This study aims to empirically determine the role of good corporate governance and financial performance on the Integrity of financial statements. The variables used in corporate governance are institutional ownership, managerial ownership, and independent commissioners. Financial performance using company size and leverage. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2018-2021. The samples in this study were 16 property and real estate companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results of this study indicate that institutional ownership, managerial ownership, and firm size harm the Integrity of financial statements. The amount of institutional and managerial ownership does not make financial reports more relevant and reliable. The presence of an independent commissioner positively affects the Integrity of financial reports, and it can be considered as overseeing the process of making financial reports. While leverage does not affect the Integrity of financial statements, the low level of corporate debt cannot guarantee that financial statements are presented with high Integrity. Future research can develop this research by observing the effectiveness of the company's internal audit team. The internal audit team has an important role in the Integrity of the entity's financial statements.
Does the financial distress matters on manufacturing firms? Anak Agung Putu Gede Bagus Arie Susandya; Gde Bagus Brahma Putra
International Journal on Social Science, Economics and Art Vol. 14 No. 2 (2024): August: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i2.501

Abstract

This study aims to analyze the influence of corporate governance mechanisms, liquidity, leverage, and company size on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2021. The samples in this study were 216 manufacturing companies. The method of determining the sample in this study is using a purposive sampling method. The analysis technique used is logistic regression. The independent variable in this study is the corporate governance mechanism which is proxied by institutional ownership, independent commissioners, audit committees and liquidity, leverage and firm size, while the dependent variable is financial distress. The results of this study indicate that the variable institutional ownership has a negative effect on financial distress, leverage has a positive effect on financial distress while independent commissioners, audit committees, liquidity and firm size have no effect on financial distress
Factors That Affecting The Accounting Fraud In Kediri Cooperatives, Tabanan Susandya, Anak Agung Putu Gede Bagus Arie; Suwandewi, Putu Ayu Meidha
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.515

Abstract

The study aims to empirically investigate the influence of pressure, the effectiveness of internal controls, compensation adequacy, management ethics, also adherence to accounting regulations on the inclination towards accounting fraud within cooperatives in Kediri District, Tabanan Regency. It involves employees from cooperatives operational for over a decade, with a sample size of 82 selected through purposive sampling. Multiple linear regression analysis is employed to test the hypotheses. Results reveal a positive impact of pressure on accounting fraud inclination, while the effectiveness of internal controls, compensation adequacy, management ethics, also compliance with accounting regulations negatively affect fraud propensity. Future research could expand the study's scope by considering additional variables, such as management's ethical culture, may influence accounting fraud tendencies.
Does corporate governance and profitability effect on corporate social responsibility disclosure? Suryandari, Ni Nyoman Ayu; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.8158

Abstract

Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings.
Pemberdayaan UMKM dan Posyandu Dalam Pembuatan Olahan Makanan Berbasis Kelor Sebagai Upaya Pencegahan Stunting di Kelurahan Kandai II Kabupaten Dompu NTB Rubianti, Irma; Ariati, Putu Eka Pasmidi; Wiraningtyas, Agrippina; Cahyaningsih, Erna; Olahairullah, Olahairullah; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Aplikasi dan Inovasi Iptek Vol 5 No 1 (2023): Jurnal Aplikasi dan Inovasi Iptek No. 5 Vol. 1 Oktober, 2023
Publisher : Denpasar Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52232/jasintek.v5i1.125

Abstract

Stunting menjadi perhatian serius di berbagai negara pada era globalisasi saat ini, termasuk di Indonesia. Stunting dapat menyebabkan dampak serius pada perkembangan dan kehidupan anak, seperti penurunan kualitas pendidikan, penurunan kualitas hidup, dan berisiko terkena penyakit. Salah satu faktor penyebab utama stunting adalah masalah gizi yang tidak seimbang, terutama kekurangan gizi pada ibu hamil dan balita. Di Kabupaten Dompu, Provinsi Nusa Tenggara Barat, angka stunting masih cukup tinggi, terutama di Kelurahan Kandai II sebersar 44,10%. Tujuan pemberdayaan UMKM dan Posyandu di Kelurahan Kandai II adalah untuk meningkatkan kapasitas anggota Posyandu maupun UMKM yang total berjumlah 56 orang, dalam pencegahan stunting dengan pemberian pelatihan dan pengetahuan pembuatan olahan makanan berbasis kelor. Kelor merupakan sumber nutrisi yang kaya akan vitamin, mineral, protein, dan serat, yang sangat bermanfaat untuk pertumbuhan, perkembangan sehat, serta pencegahan stunting anak. Namun, kelor selama ini hanya dimanfaatkan sebatas olahan sayuran. Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, seminar, penyuluhan dan pendampingan, dengan tiga tahapan kegiatan yaitu Seminar dan Penyuluhan Dengan Blended Leraning; Pelatihan dan Pendampingan Pembuatan Olahan Makanan Berbasis Kelor; dan Evaluasi Program Kegiatan Evaluasi. Dari hasil analaisis kegiatan diketahui terjadi peningkatan pengetahuan anggota tentang stunting dan kelor sebesar 57,76%, serta peningkatan keterampilan masyarakat dalam mengolah olahan pangan berbasis kelor. Hal tersebut akhirnya dapat membantu pemerintah dalam menekan angka stunting di Kelurahan Kandai II dan masyarakat ikut berperan aktif dalam menjaga kesehatan melalui pemenuhan asupan gizi yang baik dengan pemanfaatan potensi lokal
The ANALYSIS OF AN ACADEMIC FRAUD BEHAVIOR BASED ON THE FRAUD HEXAGON THEORY Sutarto, Herkulanus Sugiono; Putra, I Gusti Bagus Agung Hendrawan; Susandya, Anak Agung Putu Gede Bagus Arie
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this study is to obtain empirical evidence of the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on academic fraud behavior Students of the Bachelor of Accounting Study Program Faculty of Economics and Business, Universitas Mahasaraswati Denpasar. The population in this study is students of the Bachelor of Accounting Study Program with a population of 494 students. The number of samples in this study was 221 respondents. Researchers used the Proportionate Stratified Random Sampling technique. This study used the Slovin formula to determine the number of samples to be used. The data analysis technique used in this study is multiple linear regression analysis. The result of this study is that rationalization, capability, and arrogance positively affect academic fraud behavior, while pressure, opportunity, and collusion do not affect academic fraud behavior.
The Role of Profitability on Firm Value Using Corporate Social Responsibility as a Moderation Variable Susandya, Anak Agung Putu Gede Bagus Arie; Sunarwijaya, I Ketut
International Journal on Social Science, Economics and Art Vol. 14 No. 4 (2025): February: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

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Abstract

The aim of this research is to examine the effect of profitability on company value with disclosure of corporate social responsibility as a moderating variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies in the consumer goods industry sector listed on the IDX for 2020 - 2022. The sample in this study was 36 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The data analysis used to test the hypothesis is MRA (Moderated Regression Analysis). Based on the research results, it shows that profitability has a positive effect on company value. Meanwhile, Corporate Social Responsibility is able to moderate the relationship between Profitability and Company Value in a negative direction. This means that the profitability variable with disclosure of Corporate Social Responsibility as moderation weakens profitability on company value. Future research can develop research by using other variables or adding other variables that are more relevant to company value, such as company size and dividend policy.
PENINGKATAN VOLUME PENJUALAN DAN PEMESANAN MELALUI AKTIVITAS DARING PADA KPN MUDA USADA DESA KARANGASEM DI ERA COVID-19 Anak Agung Putu Gede Bagus Arie Susandya; Wulan Triana
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Koperasi Pegawai Negeri Muda Usada didirikan pada tahun 1996. KPN Muda Usada merupakan bagian dari fasilitas yang diberikan oleh RSUD Karangasem untuk memberikan kemudahan bagi pegawai, pasien, pengunjung pasien, maupun penunggu pasien untuk bertransaksi memenuhi kebutuhan sehari-hari. Metode yang digunakan dalam kegiatan digitalisasi pemesanan barang pada KPN Muda Usada di era covid-19 adalah pelatihan dan pendampingan. Pelatihan dilakukan dengan menyampaikan penerapan prinsip analisa promosi dan pendampingan dilakukan dengan melakukan analisa promosi, agar peningkatan penjualan tidak turun. Pembuatan list pemesanan barang dan brosur dibuat untuk memudahkan para konsumen dan penjual untuk memesan dan mencatat pemesanan dengan baik. Pelatihan dilakukan agar para karyawan KPN Muda Usada dan karyawan KPN Muda Usada dapat dengan mudah dan benar menggunakan list pemesanan barang dan brosur tersebut.
PENCATATAN TRANSAKSI MENGGUNAKAN SISTEM AKUNTANSI (JURNAL ID) DI ERA DIGITALISASI Anak Agung Putu Gede Bagus Arie Susandya; I Putu Satria Andrean Prayoga
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Di era digitalisasi kita dituntut untuk melakukan pencatatan administrasi perusahaan dengan memanfaatkan teknologi yang ada. setiap perusahaan tidak akan terlepas dari pembukuan, salah satu cara yang dapat dilakukan adalah dengan menerapkan teknologi yang dapat mendukung proses usaha. Taxspace Consulting bergerak dibidang perpajakan, dan saat ini masih menerapkan sistem pembukuan sederhana melalui excel. Kegiatan pengambdian masyarakat ini dimaksudkan untuk membantu pencatatan transaksi perusahaan ke dalam sistem akuntansi (Jurnal ID) agar pembukuan perusahaan menjadi lebih tersusun dan meminimalisir human error. Dengan melakukan pencatatan menggunakan sistem akuntansi (Jurnal ID), perusahaan dapat menghasilkan laporan keuangan yang sesuai standar dan akurat.
Co-Authors Agrippina Wiraningtyas, Agrippina Erna Cahyaningsih Gde Bagus Brahma Putra Gde Bagus Brahma Putra Gede Septiadi Puja Mahendra I Dewa Ayu Dian Pratiwi I Gede Agus Putra Ardana I Gede Wisnu Eka Wijaya I Gusti Ayu Medy Kayana Putri I Kadek Bagiana I Ketut Sunarwijaya I Ketut Sunarwijaya I Putu Satria Andrean Prayoga Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Irma Rubianti M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, I Gusti Bagus Agung Hendrawan Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Suwandewi, Putu Ayu Meidha Wulan Triana