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All Journal Jurnal Reviu Akuntansi dan Keuangan PIRAMIDA Jurnal Akuntansi dan Keuangan 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) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal on Social Science, Economics and Art Jurnal Ekonomi Indonesian Journal of Business Analytics (IJBA) 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 Journal of Innovative and Creativity SENEMA Indonesian Journal of Taxation and Accounting
Anak Agung Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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MENGEMBANGKAN STRATEGI DIGITAL MARKETING MELALUI PLATFORM SOCIAL MEDIA (TIKTOK) Susandya, Anak Agung Putu Gede Bagus Arie; Mahendra, Gede Septiadi Puja
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i5.2734

Abstract

Di era digitalisasi kita dituntut untuk melakukan aktivitas perusahaan dengan memanfaatkan teknologi yang ada.  setiap perusahaan tidak akan terlepas dari pemasaran untuk memasarkan produknya, salah satu cara yang dapat dilakukan adalah dengan menerapkan digital marketing. Naval Cargo bergerak dibidang freight forwading dan relocation, dan saat ini masih menerapkan sistem pemasaran konvensional. Kegiatan pengambdian masyarakat ini dimaksudkan untuk membantu pengembangan strategi digital marketing m platform social media (TikTok) agar pemasaran lebih efisien serta meningkatkan awareness dan sales perusahaan. Dengan melakukan marketing melalui platform social media (TikTok), perusahaan dapat menghasilkan awareness dan penjualan sesuai target perusahaan
PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Susandya, Anak Agung Putu Gede Bagus Arie; I Ketut Sunarwijaya
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan good corporate governance terhadap aktivitas penghidnarang pajak. Populasi pada penelitian ini adalah perusahaan perusahaan manufaktur subsektor food and baverages yang terdaftar di BEI tahun 2021-2023, dengan jumlah sampel sebanyak 54 sampel. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan komite audit berpengaruh negatif terhadap penghindaran pajak. Dewan komisaris independen, kepemilikan instutusional dan kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak pada perusahaan manufaktur subsektor food and baverages yang terdaftar di Bursa Efek Indonesia.
Does The Characteristics Of The Auditor Effect Audit Quality? Suryandari, Ni Nyoman Ayu; Arie Susandya, Anak Agung Putu Gede Bagus
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.559

Abstract

The purpose of this study is to determine the effect of the auditor's characteristics such as spiritual intelligence, competence, experience, independence, and professional skepticism on audit quality. The sample in this study is 108 respondents which come from all auditors in accounting firms in Bali. The analysis technique used in this study is multiple linear regression. The results showed that spiritual intelligence has a positive effect on audit quality. On the other hand, competence, experience, independence, and professional skepticism does not effect audit quality. This study implies that an auditor who has high spiritual intelligence will be able to act and behave ethically in his profession and organization. Spiritual intelligence makes individuals able to distinguish between good and bad actions. In conducting audit examinations, spiritual intelligence will influence the auditor to act following the code of ethics and the accounting profession. Spiritual intelligence is able to avoid actions that can reduce audit quality.
Does the financial distress matters on manufacturing firms? Susandya, Anak Agung Putu Gede Bagus Arie; Putra, Gde Bagus Brahma
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
Analisis Faktor-Faktor Yang Berdampak Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Anak Agung Putu Gede Bagus Arie Susandya; I Ketut Sunarwijaya
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3201

Abstract

Financial reports serve as the final output of accounting processes and play an important role in providing financial information to stakeholders. This study investigates the influence of human resource competence, accounting understanding, information technology utilization, supervisory body functions, and leadership ethics on the quality of financial reports at Village Credit Institutions (LPDs) in Denpasar City. Using a sample of 73 employees selected through purposive sampling and analyzed with multiple linear regression, the findings reveal that human resource competence, accounting understanding, information technology utilization, and leadership ethics positively affect financial report quality. However, the supervisory body function shows no significant effect on the quality of financial reports.  
PENGELOLAAN PERSEDIAAN FOOD & BEVERAGE PADA WARUNG MODUS Anak Agung Putu Gede Bagus Arie Susandya; Ni Komang Sri Widiani
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Pengelolaan persediaan food & beverage merupakan aspek penting dalam menjaga kelancaran operasional usaha kuliner, khususnya pada usaha mikro seperti Warung Modus di Denpasar. Permasalahan yang dihadapi adalah pencatatan stok yang masih dilakukan secara manual dan tidak terstruktur, sehingga sering terjadi ketidaksesuaian data, kekurangan bahan baku, maupun pemborosan akibat kelebihan stok. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan efisiensi pengelolaan persediaan melalui penerapan sistem pencatatan stok sederhana menggunakan Microsoft Excel, penetapan batas minimum dan maksimum persediaan, serta pelatihan kepada pengelola dan staf. Hasil kegiatan menunjukkan adanya peningkatan dalam ketepatan pencatatan, pengendalian stok yang lebih baik, serta peningkatan kemampuan staf dalam mengelola persediaan. Dengan demikian, program ini mampu meningkatkan efisiensi operasional serta mendukung keberlanjutan usaha Warung Modus.
The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.
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 Vol. 2 No. 3 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
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.
The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.
Does Financial Distress Delay Financial Reporting? The Moderating Role of Corporate Governance in Property and Real Estate Firms Anak Agung Putu Gede Bagus Arie Susandya; Anantawikrama Tungga Atmadja; I Made Pradana Adiputra; Desak Nyoman Sri Werastuti; Putu Sukma Kurniawan
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16603

Abstract

This study examines whether financial distress delays financial reporting and whether corporate governance moderates this relationship in Indonesian listed property and real estate firms. Financial reporting delay (FRD) is measured using audit report lag, defined as the number of days between the fiscal year-end and the date of the independent auditor’s report. A higher FRD value indicates longer reporting delay and lower financial reporting timeliness. Financial distress is measured using a dummy variable based on the modified Altman Z-Score classification, while corporate governance is measured using a Corporate Governance Index based on ASEAN Corporate Governance Scorecard dimensions. Using 216 firm-year observations from Indonesian listed property and real estate companies during 2022–2024, the study applies moderated regression analysis. The findings show that financial distress has a positive and significant effect on FRD, indicating that distressed firms experience longer reporting delays. Corporate Governance Index has a negative and significant effect on FRD, suggesting that stronger governance reduces reporting delay. Moreover, the interaction between financial distress and corporate governance is negative and significant, indicating that corporate governance weakens the delay effect of financial distress. These findings highlight the importance of governance quality in maintaining timely audited reporting under financial pressure.
Co-Authors Agrippina Wiraningtyas, Agrippina Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Erna Cahyaningsih 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 Made Pradana Adiputra 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 Ketut, Sunarwijaya M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Komang Sri Widiani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Windha Rahmawati Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, Gede Bagus Brahma Putra, I Gusti Bagus Agung Hendrawan Putu Ayu Meidha Suwandewi Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Putu Sukma Kurniawan Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Wulan Triana