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I Putu Fery Karyada
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INDONESIA
Widya Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : 26559498     EISSN : 26559498     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya Akuntansi dan Keuangan terbit dua kali setahun yaitu Pebruari dan Agustus dengan maksimal tulisan yang dimuat adalah delapan tulisan per edisi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan" : 8 Documents clear
PENGARUH PANDEMI COVID-19 DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Agustini; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2545

Abstract

The purpose of this research is to analyze how changes in positive covid-19 cases, as well as exchange rates, affect the Composite Stock Price Index in Indonesia. The variables in this study were daily data from the Indonesia Stock Exchange's Composite Stock Index, positive Covid-19 cases, and exchange rates from March 2, 2020 to March 2, 2021, as determined by the Purposive sampling method, which yielded a sample of 241 observational samples. Secondary data in the form of time series were used in the study, and they were measured using a variety of linear regression analytic methods. The study found that the Covid-19 positive instance had a significant positive effect on JCI, whereas the exchange rate had a significant negative effect. The coefficient of determination is 0.550, indicating that Covid-19 and exchange rates influence the Composite Stock Price Index by 55%, with the remaining 45% influenced by variables outside of the scope of this study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA EKONOMI DAN BISNIS (Studi Pada Mahasiswa Aktif Sekolah Tinggi Ilmu Ekonomi Malangkuçeçwara Tahun 2021) IRAWAN BUDI PRASETYO; SUSANTI SUSANTI
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2934

Abstract

The purpose of this study was to determine the effect of investment education, minimum investment capital, perceived return, perceived risk, and social media on investment interest in the capital market among students at the Malangkucecwara College of Economics. This type of research is quantitative research that uses primary data and is generated from the distribution of questionnaires. The population of this study is active students in 2021, Malangkucecwara College of Economics with a sample of 91 students as respondents. The statistical method is multivariate analysis using SmartPLS. The results of this study are investment education factors, minimum investment capital factors, and risk perceptions do not have a significant influence on the variables of interest in investment in the capital market for students of the Malangkucecwara College of Economics. Meanwhile, the perception of return and social media have a significant influence on the variable of interest in investing in the capital market for students of the Malangkucecwara College of Economics.
PERSEPSI LABA PEDAGANG KELONTONG PASAR RAKYAT BANYUASRI Putu Eka Wati; Ni Wayan Yulianita Dewi; Putu Ria Astria
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3501

Abstract

Abstract : The purpose of this study is to describe the meaning of profit according to grocery traders in the Banyuasri People's Market, Buleleng Regency. The selection of grocery traders in the Banyuasri People's Market in this study was based on the close relationship between the profession of grocery traders, with money and society. The profession of a grocer, money and society is an endless circle. All three are interrelated and related in various circles of life. There is a tool that brings the two parties together, namely "Money". It keeps rolling and doesn't stop. Exploring profit-related information is important to do before implementing standards, given the minimal knowledge possessed by traders in Banyuasri Market regarding financial reports, due to different understandings of profit, even though profit is the central point of business activity. The paradigm in this study uses an interpretive paradigm. The data analysis method uses the philosophy of hermeneutic intentionalism. Intentional hermeneutics is used in this study, because the researcher seeks to interpret and explore the meaning in the text or spoken language of the informants and the thoughts of the informants. The result of this study is that the informants perceive profit as material gain, spiritual gain and spiritual satisfaction benefit.
The ANALYSIS OF PORT SERVICE LEVY COLLECTION STRATEGY IN AN EFFORT TO INCREASE THE REGIONAL LEVY INCOME FOR NORTH BUTON REGENCY IN 2016-2020 Wa Ode Lutfian; Debi Kartika Masuli; Rahma Yeni; Antoni Ludtfi Arifin
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3511

Abstract

This study aims to analyze the strategy for port service levy collection in an effort to increase the regional levy income for North Buton Regency in 2016-2020 and the inhibiting and driving entities in the port service levy collection. The research method used in this study was a qualitative descriptive method. The author used primary data in the form of interview results and secondary data in the form of target data and the realization of port service levy income. The results showed that the strategy for port service levy collection in an effort to increase the regional levy income for North Buton Regency in 2016-2020 had not been carried out properly. This is caused by various obstacles, including the lack of human resources, the lack of facilities and infrastructure, and lack of supervision.
R&D Intensity: Peran Board Size, Board Independence, dan Board Participation Zulkarnain Zulkarnain; Trisa Inna Fitriyani
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3525

Abstract

Indonesia's innovation rate is still low and industry participation in innovation is less than 20%. In a company, the board of directors play an important role in innovation with the greatest power to select R&D projects and to evaluate their effectiveness. Nevertheless, the uncertainty of expected R&D results is a consideration for directors to implement innovation in the company. Then this study aims to examine R&D intensity, and how board size, board independence, and board participation affect it. The manufacturing industry listed on the Indonesia Stock Exchange during the 2017-2019 period were the subject of the study. The sample selection used purposive sampling with the sample used in this study were 48 companies and 144 observation data. The results of this study indicated that board size, board independence, and board participation had no effect on R&D intensity. This showed that the board of directors were not the only party that made decisions related to R&D, its role as an agent made the decisions taken and the policies determined in line with the interests of shareholders.
Individual Morality As Moderating The Influence Of Good Corporate Governance Implementation And Internal Control On Fraud Prevention In The Regional Financial And Assets Management Agency Of Badung Regency Komang Sri Widiantari; Ni Kadek Diah Yonita Bella
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3534

Abstract

The purpose of this study was to determine the effect of implementing good corporate governance, internal control on fraud prevention with individual morality as moderator carried out at the Badung Regency Regional Financial and Asset Management Agency.The population of this research is 96 employees. The sampling technique used in this study is the saturated sample technique. The sample used in this study was the entire number of employees of the Badung Regency Regional Financial and Asset Management Agency as many as 41 respondents. The analytical method used in this research is MRA (Moderad Regression Analysis), classic assumption test, coefficient of determination, f test and t test.The results showed that the variables of good corporate governance and internal control had a positive effect on fraud prevention and individual morality was able to strengthen the relationship between good corporate governance and internal control on fraud prevention.
ANALISIS KEBIJAKAN INSENTIF PAJAK PENGHASILAN FINAL UMKM DITANGGUNG PEMERINTAH PADA KPP PRATAMA SAWAH BESAR DUA Nisa Oktavia; Maya Saroh; Murti Marga Astuti; Antoni Ludfi Arifin
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3546

Abstract

The ongoing Covid-19 pandemic has an impact on all lines of life, especially in the economic sector in Indonesia, including Micro Small Medium Enterprise (MSME) players who have also experienced a decline in sales turnover. In response to this, the government issued a policy of incentive provision in the form of Government-Borne MSME Final Income Tax as a stimulus to taxpayers affected by Covid-19. This study aims to analyze the implementation of the incentive provision policy at the Primary Tax Office of Sawah Besar Dua in 2020. A qualitative method was used in this study with a descriptive approach. Data was collected through interviews, documentation and observation. This study uses the Policy Implementation Theory of Van Meter and Van Horn. The results of the study indicate that the Government-Borne MSME Final Income Tax policy has been implemented by tax officials. This incentive program has been utilized by 25% of taxpayers. This means that the policy has not been maximized. This is due to several issues such as the lack of campaign to taxpayers so that there are still many of them who are not aware of the tax incentive policy.
Analisa Kelayakan Investasi Sektor Pertanian Bali Dian Novita Sari; Cokorda Gde Bayu Putra; Ni Komang Sumadi; Mirah Ayu Putri Trarintya
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3641

Abstract

The purpose of this study was to describe information on market analysis, cost analysis, and financial analysis of the investment potential and opportunities that are proposed in Tabanan Regency and produce a study document as material for investors in assessing the feasibility of investing in investment proposals in Tabanan Regency. The method used in this research is qualitative research with a case study approach. The data collection technique used in this study is through direct observation in the field. By analyzing the data that has been obtained, the results of this study are obtained, namely the investment proposal in Tabanan Regency with the planned Red Rice Restaurant project in Jatiluwih Village, Penebel District which is very interesting to develop and the calculation results from the data obtained show that the investment is feasible.

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