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All Journal Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Lantera Widya Jurnal Riset Akuntansi Warmadewa
Putra, I Gst. B. Ngr. P.
Universitas Warmadewa
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI Sari, A.A Pt. Agung Mirah Purnama; Putra, I Made Wianto; Putra, I Gst. B. Ngr. P.; Yudha, Cokorda Krisna
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.833 KB) | DOI: 10.23887/jia.v3i2.16642

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.
PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI I Gst. B Ngr. P. Putra; Ni Nyoman Sri Rahayu Damayanti; Ni Luh Putu Ratna Wahyu Lestari; Putu Dian Pradnyanitasari; A.A. Ketut Jayawarsa
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.994 KB) | DOI: 10.29303/jaa.v3i2.39

Abstract

PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Komang Adi Kurniawan Saputra; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Gst. B. Ngr. P. Putra
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.475 KB)

Abstract

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.
Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi I Gst. B Ngr. P. Putra; A.A. Pt. Ag. Mirah Purnama Sari; Gde Deny Larasdiputra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.531 KB) | DOI: 10.22225/we.18.1.991.41-51

Abstract

This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial.
PKM PEMBERDAYAAN USAHA PRODUK PANGAN KELOMPOK WANITA TANI (KWT) “MAWAR LANGGENG SARI” DESA PENGLIPURAN I Gst B. Ngr. P. Putra; Anak Agung Ketut Jayawarsa; Ida Ayu Dinda Priyanka Maharani
Jurnal Lentera Widya Vol 4 No 2 (2023): Jurnal Lantera Widya Juni 2023
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v4i2.629

Abstract

Geographical conditions and natural conditions with cool climates are supporting factors for the ease of cultivating various types of plants in Penglipuran Village. The abundant supply of plants is utilized by the surrounding community to produce various kinds of food products. Utilization of this plant is able to produce a variety of processed products that are able to provide economic value. The processed products with natural potential include VCO (Virgin Coconut Oil) oil, jams with various flavors (pineapple, pumpkin and rosella), to various dry spices (ginger and turmeric). To increase interest from consumers, the resulting product has been properly packaged. This product is produced and marketed under the Kelompok Wanita Tani "Mawar Langgeng Sari" chaired by Nengah Artawati. The problems faced by partners include: 1) Partners experience problems in the process of recording product sales transactions. This business group often experiences difficulties in determining the right cash inflows and outflows. In addition, the bookkeeping process is still carried out conventionally so it is less effective and efficient; 2) The distribution and marketing of products is still carried out in a traditional way, resulting in a very minimal coverage of product market share; 3) The facilities and infrastructure used have expired, so they require renewal so that they can provide better benefits in the future. The solutions offered for this problem are 1) Training for Recording Financial Transactions and Provision of a Digitalized Financial Recording System; 2) Provision of a Website as a Form of Online Marketing Strategy and Marketing Strategy Training (Via Third Party Applications); 3) Provision of Production Supporting Facilities and Infrastructure.
PEMBERDAYAAN KERAJINAN BAJRA SEBAGAI MEDIA PENGANTAR UPACARA KEAGAMAAN HINDU KHAS BANJAR BUDAGA-KLUNGKUNG I Gst B. Ngr. P. Putra; Ida Ayu Dinda Priyanka Maharani; Dewi Soraya; Anak Agung Ketut Jayawarsa
Jurnal Lentera Widya Vol 5 No 1 (2023): Jurnal Lantera Widya Desember 2023
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v5i1.743

Abstract

The people of Budaga Village preserve their ancestral heritage by engaging in handicraft arts, especially those made from brass metal. The types of handicraft products produced are generally related to Balinese Hindu ceremonial and ritual facilities such as the Dewata Nawa Sanga, Shiva Krana, sangku, anteg-anteg, gongseng and tray (bokor) weapons. However, the superior and typical craft product of Budaga Village is the bajra or bell craft. The bajra craft business that is carried out by the majority of the people of Budaga Village is still classified as a Micro, Small and Medium Scale Business, a home industry. Along the way, businesses with a small scope, such as the bajra craft business in Budaga Village, often experience business ups and downs. The main problem faced is increasingly tight product competition. The emergence of competitors for bajra producers from other areas, including outside Bali, is something that should be paid attention to. The second problem faced is limited capacity in recording financial transactions. Bajra entrepreneurs in Budaga Village often experience difficulties in determining cash inflows and outflows appropriately. The process of recording transactions is still done manually. The solutions offered for this problem are 1) Training in Recording Financial Transactions and Providing a Digitalized Financial Recording System; 2) Providing a Website as a Form of Marketing Strategy and Online Marketing Strategy Training.
Pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi Terhadap Kinerja Sistem Informasi Akuntansi pada Hotel Bintang 4 di Kota Denpasar Reza Firmansyah; Sri Eka Jayanti; I Gst. B. Ngr. P. Putra
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4717.40-44

Abstract

Tujuan dari penelitian ini ialah untuk menguji bagaimana pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi terhadap Kinerja Sistem Informasi Akuntansi Pada Hotel Bintang 4 di Kota Denpasar. Sampel dipakai penelitian ini sejumlah 50 responden. Data diolah menggunakan regresi linier berganda. Lalu mendapat hasil penelitian memperlihatkan Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi mendapatkan pengaruh yang positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi. Besarnya pengaruh keterlibatan pemakai, kemampuan teknik personal dan ukuran organisasi berpengaruh signfikan terhadap kinerja sistem informasi akutansi adalah 61,7%. Saran yang dapat diberikan peneliti adalah Hotel Bintang 4 di Kota Denpasar dalam meningkatkan kinerja sistem informasi akutansi diharapkan dapat memperhatikan keterlibatan pemakai, kemampuan teknik personal dan ukuran organisasi.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY Ni Wayan Febrina Sukmantari; Partiwi Dwi Astuti; I Gst B Ngr Panji Putra
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 2 (2022): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.2.7612.42-48

Abstract

Penelitian ini berjudul pengaruh profitabilitas, ukuran perusahaan, dan opini audit terhadap audit delay. Fenomena yang sedang terjadi pada perusahaan sektor industri barang konsumsi yaitu perusahaan mengalami keterlambatan penyampaian laporan keuangan dikarenakan auditor yang melewati batas waktu yang di tentukan untuk menyelesaikan proses auditnya. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan opini audit terhadap audit delay. Penelitian ini dilakukan pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan jumlah populasi sebanyak 51 perusahaan periode 2019-2021. Sampel ditentukan dengan metode purposive sampling dan diperoleh 35 perusahaan yang memenuhi syarat sebagai anggota sampel. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan software Statictical Package for Social Science (SPSS) versi 21. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap audit delay, ukuran perusahaan berpengaruh negatif signifikan terhadap audit delay, dan opini audit berpengaruh negatif signifikan terhadap audit delay.
Co-Authors AA Pt. Agung Mirah Purnama Sari Cokorda Krisna Yudha Dewi Soraya Gde Deny Larasdiputra Ida Ayu Dinda Priyanka Maharani Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Nyoman Sri Rahayu Damayanti Ni Wayan Febrina Sukmantari Partiwi Dwi Astuti Putra, I Made Wianto Putu Dian Pradnyanitasari Reza Firmansyah Sari, A.A Pt. Agung Mirah Purnama Sri Eka Jayanti