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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 2 (2023): Widya Akuntansi dan Keuangan" : 8 Documents clear
ANALISIS POTENSI PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP LAYANAN OVER THE TOP (OTT) LUAR NEGERI DI INDONESIA Wayan Hesadijaya Utthavi; Luh Arik Chitta Wati; Ni Made Ayu Dwijayanti; Kadek Nita Sumiari
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.3497

Abstract

Digital evolution now affects almost all aspects of people’s lives. The emergence of products resulting from technological developments was responded to very positively by the community. One of them is digital-based entertainment, namely streaming services with a fairly high number of viewers. The positive direction of growth in digital entertainment consumption is trying to be linked to tax revenues, especially the type of VAT to see how much it contributes to the state. Digital entertainment that can be marketed around the world via a network called over the top initially poses a dilemma of collecting its contributions, so various strategies have been devised to solve this dilemma. Tracing the potential VAT revenue on digital entertainment consumption in Indonesia is the main object of this study. Research by the qualitative trying to probe deeper onto the ground of the VAT through the public interest in accessing digital entertainment. This study took advantage of the primary data of the views of experts in the field of taxation and supported secondary data. The results of this study indicate that the high interest of the public in using digital entertainment, which is indicated by the rapid growth of access to digital services in Indonesia, is a great potential for state revenues that can be collected through taxation. As a new source of income in the VAT type of tax sector, the use of digital entertainment in Indonesia can be optimized for VAT collection and deposit through the enactment of PMK No. 60/PMK.030/2022 and PER-12/PJ/2020. That has not been optimized in the field of supervision and the right to fulfill a sense of fairness for all taxpayers in Indonesia is a note and evaluation for authority taxation in their bid to the undertaking of duty calculated the contributions to digital providers foreign in Indonesia.
Peluang Investasi Saham di Era Pandemi Covid-19 Komang Fridagustina Adnantara
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.3517

Abstract

Covid-19 was announced to enter Indonesia for the first time in early 2020. This immediately had an impact for the Indonesian capital market which fall in various sectors. This can be seen from the Composite Stock Price Index (IHSG) which reached its lowest point at 3,912. However, entering 2021 as the second year of the pandemic era, the IHSG actually increased 10.08% compared to the previous year. This study aims to find out which industrial sectors and stocks have opportunities in the Covid-19 pandemic era throughout 2020 and 2021 in terms of market capitalization. The method used in this research is a literature study. The results of the analysis show that the industrial sector in the capital market that has investment opportunities in the Covid-19 pandemic era, seen from its market capitalization, are companies in the financial industry sector (BBCA, BBRI, BMRI, and BBNI), the consumer goods industry sector (UNVR, HMSP, and ICBP), as well as the telecommunications industry sector (TLKM).
Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Nanda Maratus Solikha; Ni Luh Putu Sri Purnama Pradnyani; Eka Putri Suryantari
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.3741

Abstract

The financial sector's ability to profit was hampered during the Covid-19 pandemic. General Operating Procedures (or GCG) are a set of rules by which a company or other organization conducts its day-to-day business. This study aims to examine the relationship between the audit committee, board of directors, board of commissioners, and company size as surrogates for good corporate governance and the financial performance of Indonesian banking firms traded on the Indonesia Stock Exchange. Purposive sampling was used, and the resulting sample size was 48 observations. SPSS 20 for Windows is used for multiple linear regression analysis, a type of data analysis. GCG has a positive effect on bank profitability, according to studies, and is proxied by the board of directors, the audit committee, and the board of commissioners. Financial success at IDX-listed banks is positively correlated with company size. Keyword: Bank;Good Corporate Governance; Profitability
Prediksi Penerimaan Layanan Insurance Technology (Insurtech) Dengan Menggunakan Technology Acceptance Model (TAM) Gusi Putu Lestara Permana; Satria Yogananda; I Gusti Ngurah Darma Paramartha
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4054

Abstract

This study aims to determine the effect of perceived convenience, perceived usefulness, perceived risk, and partial relative advantage on acceptance of Insurance Technology (Insurtech) services. The sample in this study were 80 people. From the research results, it was found that perceived ease of use had a significant positive effect on acceptance of Insurance Technology (Insurtech) services, perceived usefulness had a significant positive effect on acceptance of Insurance Technology (Insurtech) services, perceived risk had a significant negative effect on acceptance of Insurance Technology (Insurtech) services, and relative advantage significant positive effect on acceptance of Insurance Technology (Insurtech) services. Suggestions that can be given as material for further research are hoped to be able to add other variables that can affect acceptance of Insurance Technology (Insurtech) services such as the influence of external variables on previous experience, subjective norms and so on. Due to the nature of this research, the influence of independent variables with the dependent variable is only 43 .2%.
THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDES AND PERSONALITY ON THE BEHAVIOR OF FINANCIAL MANAGEMENT OF TRADERS IN GUWANG GIANYAR ARTS MARKET, BALI IN THE COVID-19 PANDEMIC Ni Luh Putu Sandrya Dewi; Luh Gede Kusuma Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4117

Abstract

The implementation of PSBB (Large-Scale Social Restrictions) in early 2020 until the implementation of PPKM (Enforcement of Restrictions on Community Activities) in Java-Bali causes economic problems to still be felt for the majority of the community, especially business actors who must make the right strategy to survive during this pandemic. Business actors must have knowledge, attitude and personality about financial management, so that challenges in facing economic difficulties during this pandemic can be overcome. Therefore, this study aims to determine the effect of financial knowledge, financial attitudes, and personality on financial management behavior of traders at the Guwang Art Market, Gianyar, Bali. The research subject is 36 respondents, namely Guwang art market traders. This research was analyzed using multiple linear regression analysis. The results showed that financial knowledge had a positive effect on financial management behavior. Finance attitude has a positive effect on financial management behavior. However, different results indicate that personality has no effect on financial management behavior. Pemberlakuan PSBB (Pembatasan Sosial Berskala Besar) di awal tahun 2020 hingga pada pemberlakuan PPKM (Pemberlakukan Pembatasan Kegiatan Masyarakat) di Jawa-Bali menyebabkan permasalahan ekonomi masih dirasa berat bagi sebagian besar masyarakat, terutama pelaku usaha yang harus membuat strategi tepat untuk bertahan di masa pandemi ini. Pelaku usaha harus mempunyai pengetahuan, sikap dan kepribadian tentang manajemen keuangan, sehingga tantangan dalam menghadapi kesulitan ekonomi di masa pandemi ini dapat diatasi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, sikap keuangan, dan kepribadian terhadap perilaku manajemen keuangan pedagang Pasar Seni Guwang, Gianyar, Bali pada masa pandemi covid-19. Subjek penelitian adalah 36 orang responden yaitu pedagang pasar seni Guwang. Penelitian ini dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menujukkan bahwa pengetahuan keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Sikap keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Tetapi, hasil berbeda menunjukkan bahwa kepribadian tidak berpengaruh terhadap perilaku manajemen keuangan.
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN PEMILIK DAN PEMAHAMAN AKUNTANSI TERHADAP PERSPSI PEMILIK HOMESTAY DI DESA WISATA PINGE ATAS LAPORAN KEUANGAN I Gede Dirga Surya Arya Widhyadanta
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

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

Abstract

The purpose of this study was to determine the impact of homestay owners' perceptions of Pinge Tourism Village financial reporting by their level of education, accounting experience, and understanding. The data collection method in this study was based on a questionnaire distributed to the respondents. The sample for this survey was a homestay owner from Pinge Tourist Village, and 51 of them were the respondents. The analytical technique used is multiple linear regression. Test results show that an owner's education level, accounting understanding, and experience have a positive impact on host family owners' perceptions of financial
Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel Ni Kadek Dwi Tasari; Ni Komang Sumadi; I Wayan Budi Satriya
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4254

Abstract

Accountability is very important in managing village funds to provide assurance of public trust in the government and to bridge the gap between the government and the community. the author's writing is intended to know the impact of clarity on budget targets, the role of citizens, utilization of information technology and human resource competence on the accountability of managing village funds in villages throughout Penebel District. This study utilized a purposive sampling method with a sample size of 144 respondents. Data was collected through the administration of a questionnaire. The data analysis technique employed in this study involves the use of multiple linear regression analysis, the coefficient of determination, testing F, also t. The findings indicate that budget target clarity, community participation, information technology utilization, and human resource competence positively and significantly impact the accountability of village fund management.
THE COMPARATIVE OF VILLAGE INCOME BEFORE AND DURING THE COVID-19 PANDEMIC IN REGENCIES/CITIES ON SUMATERA ISLAND. Rahma Wati; Yuliana Sari; Yevi Dwitayanti
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4268

Abstract

The intention of this research is to compare the financial situation of villages before and during the covid-19 epidemic by looking at their initial revenue, village funds, village funds allocations, financial help, and other income. Sixty samples were collected before the Covid-19 epidemic and another sixty were collected during it, making them representative of a mixed sample of the community. For this study, data from 2018-2021 was sampled on purpose according to predetermined criteria. Data was analyzed using a Paired Sample T-Test. Village Original revenue and Financial Assistance were consistent before and after the Covid-19 epidemic, although revenue from village funds, village fund allocations, and other sources varied significantly.

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