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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
 1 
Search results for , issue "Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan" : 8 Documents clear
Pencegahan Fraud Pada Organisasi Perangkat Daerah (OPD) Kabupaten Badung Ditinjau Dari Penerapan Akuntansi Sektor Publik, Good Corporate Goverment dan Whistleblowing System Amritha, Putu Mika; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/a1d1xp61

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan akuntansi sektor publik, good corporate governance dan whistleblowing system terhadap pencegahan fraud. Penelitian ini dilakukan pada pegawai organisasi perangkat daerah (OPD) Kabupaten Badung dengan sampel penelitian yang berjumlah 36 responden yang diambil menggunakan teknik purposive sampling. Seluruh data yang diperoleh dari distribusi kuisoner layak digunakan, selanjutnya dianalisis menggunakan uji regresi linier berganda, uji hipotesis parsial (uji t) dan uji kelayakan model (uji f). hasil penelitian menunjukkan bahwa (1) penerapan akuntansi sektor publik berpengaruh positif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin baik atau meningkat penerapan akuntansi sektor publik di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin meningkat pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung, (2) good corporate governance berpengaruh negatif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin tinggi atau meningkat good corporate governance di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin menurun pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung, (3) whistleblowing system berpengaruh positif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin baik atau meningkat whistleblowing system di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin meningkat pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung.
PERAN SOSIALISASI PAJAK DALAM MEMPERKUAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: STUDI MODERASI Aristyani, Luh Riska; Yasa, I Nyoman Putra; Astawa, I Gede Putu Banu
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cqz92v87

Abstract

Motor Vehicle Tax (PKB) is a regional tax that serves as the largest contributor to the Regional Original Revenue (PAD) structure. However, data presents the existence of PKB payment arrears of 55.17% in 2023, reflecting the low compliance of taxpayers. This non-compliance has the potential to reduce regional revenue and negatively impact PAD. Grounded in attribution theory, this study examines the role of tax socialization in strengthening the influence of tax understanding and the implementation of tax incentives on motor vehicle taxpayer compliance. The study focuses on motor vehicle taxpayers in Buleleng Regency as an accessible population. The minimum sample size was calculated by using G*Power software. Data were collected through questionnaires and analyzed using the Moderated Regression Analysis (MRA) test. The findings reveal that tax understanding and the implementation of tax incentives positively and significantly affect motor vehicle taxpayer compliance. However, tax socialization does not significantly strengthen the impact of tax understanding and the implementation of tax incentives on taxpayer compliance.
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL 2 TERHADAP MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-SAMSAT Kadek Indah Lestari; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/42meab39

Abstract

This research using quantitative methods is basically aimed at finding out a number of factors that influence interest in using a technology system in the form of e-SAMSAT. These factors were studied using the Technology Acceptance Model approach with three types of variables, namely perceived usefulness, perceived ease of use, and social influence. The population in this research refers to motor vehicle taxpayers in Buleleng Regency. The sampling technique used was purposive sampling with sample size determination using G*Power software so that 119 respondents were obtained. The data collection method was carried out by distributing questionnaires. On the other hand, multiple linear analysis is used as a data analysis technique. This research proven that: (1) Perceptions of usefulness have a positive and significant influence on interest in using e-SAMSAT; (2) Perceptions of ease of use have a positive and significant influence on interest in using e-SAMSAT; and (3) Social influence does not have an impact on interest in using e-SAMSAT.
Implementasi Corporate social responsibility Berbasis Kearifan Lokal: (Studi Pada LPD Desa Adat Kesiman Denpasar Timur) Ni Komang Dani Suryani; I Wayan Sudiana; I Putu Deddy Samtika Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/84kbxk66

Abstract

The aim of this research is to find out what implementation of corporate social responsibility is based on local wisdom in the LPD of Kesiman Traditional Village. This research uses qualitative methods. Data analysis was carried out by the process of systematically searching and compiling research findings from the results of interviews, documentation and field data. The results of the research findings can be interpreted more deeply to find meaning so that conclusions can be drawn so that the research results can be understood. The results of the research can be stated that the implementation of the corporate social responsibility funds of the LPD of Kesiman Traditional Village is always based on the concept of local Balinese wisdom, especially the Tri Hita Karana philosophy, namely Parhyangan, Pawongan, and Palemahan in accordance with the awig-awig and pararem of the Kesiman Traditional Village which have been established, including the Parhyangan concept which is realized in the form of giving punia funds every 6 months at the Kahyangan Tiga Temple of Kesiman Traditional Villages, Dang Kahyangan Temple, and other temples in the Kesiman Traditional Village environment include construction, repair and preservation of temples, especially Pengerebongan Temple. The Pawongan concept is realized by providing compensation programs for the people of the Kesiman Traditional Village who pass away, implementing mass Ngaben, Memukur and Metatah programs for the people of the Kesiman Traditional Village which are carried out routinely every 5 (five) years. The Palemahan concept is realized with a program of providing rubbish bins to every banjar in the Kesiman Traditional Village environment, support for ogoh-ogoh competition activities, Pengerebongan penjor, Baleganjur, and coaching for the Kesiman Traditional Village community
Pengaruh Pendidikan Kewirausahaan, “Financial Management “dan Mental Kewirausahaan Terhadap Minat Mahasiswa Berwirausaha: Pengaruh Pendidikan Kewirausahaan, “Financial Management “dan Mental Kewirausahaan Terhadap Minat Mahasiswa Berwirausaha Trisnadewi, Ni Kadek Ayu; Parma, I Putu Gede
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6ag6qb30

Abstract

ABSTRAC The purpose of this study was to determine the effect of entrepreneurship education, Financial Management and entrepreneurial mentality on students' interest in entrepreneurship, both partially and simultaneously. This study was conducted at STIE Satya Dharma Singaraja. The data collection technique used a questionnaire. Respondents taken in this study were students of STIE Satya Dharma Singaraja, management study program. The number of samples in this study was 89 people. The data analysis technique used multiple linear regression, determination coefficient test, hypothesis testing with the F test and t test. The results of the study found that entrepreneurship education, Financial Management and entrepreneurial mentality together had a significant effect on interest in entrepreneurship. The sig value of the influence of entrepreneurship education on entrepreneurial interest is 0.006, which is smaller than the ? value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at ? = 5%, entrepreneurship education has a real (significant) effect on entrepreneurial interest. The sig value of the influence of Financial Management on entrepreneurial interest is 0.018, which is smaller than the ? value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at ? = 5%, Financial Management has a real (significant) effect on entrepreneurial interest. The sig value of the influence of entrepreneurial mentality on entrepreneurial interest is 0.000, which is smaller than the ? value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at ? = 5%, entrepreneurial mentality has a real (significant) effect on entrepreneurial interest in STIE Satya Dharma Singaraja students.
Pengaruh Karakteristik Chief Executive Officer (CEO) terhadap Kinerja Perusahaan Jao, Robert; Holly, Anthony; Mardiana, Ana; Oktavianus, Mario
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/36e7vq73

Abstract

This study aims to analyze the influence of Chief Executive Officer (CEO) characteristics on firm performance. This study uses an upper-echelon theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 290 samples were generated using the purposive sampling method in this study. This study found that CEO gender, narcissism, education, and tenure had a positive and significant effect on firm performance. However, CEO power had a negative and insignificant effect on firm performance.
Pengaruh Book Tax Differences, Fee Audit dan Keandalan Akrual terhadap Persistensi Laba Perusahaan Indeks KOMPAS100 Gede Oka Restu Pratama; I Made Pradana Adiputra; Putu Yunartha Pradnyana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dvm8fm11

Abstract

This study aims to analyze the effect of book tax differences, audit fees, and accrual reliability on earnings persistence in companies included in the KOMPAS100 Index for the period 2020-2023. Persisten earnings refelct the quality of financial performance and serve as a relevant predictor of future earnings for economic decision-makers. This research employs a quantitative approach with an associative method. The sample was selected using purposive sampling resulting in 19 companies and a total of 76 annual observations. Data were obtained from annual financial statements published on the official website of the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression to examine the effect of the independent variables on earnings persistence, with the assistance of SPSS version 26 for Windows. The results indicate that (1) book tax differences have a negative and significant partial effect on earnings persistence, (2) audit fees have no significant partial effect on earnings persistence, and (3) accrual reliability has a positive and significant partial effect on earnings persistence. 
Auditor Reflections on Reimagining Accounting Curriculum: A Journey toward Ethics, Sustainability, and Transformative Learning Wulandari, Putu Prima
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/1sbcsw88

Abstract

This research is an imaginary dialogue between two auditors who have different professional backgrounds. The first auditor comes from a practitioner environment, while the second auditor has a background as curriculum and academic staff of a study program. The two of them discuss about the accounting education curriculum, which is still overshadowed by economic rationalism and focusing on pragmatic competencies. Through this imaginary dialogue, the two of them initiate a concept regarding accounting education and fill the gap between accounting education and sustainability issues. The two auditors, through deconstruction process in the imaginary dialogue, reconfigure the meaning of accounting education producing a learning concept, namely transformative learning, which is supported by a cognitive dissonance strategy as an effort to sharpen the awareness of accounting graduates in the learning process. The collaboration of the two strategies is implemented in a harmony of accounting education intended for its graduates to be able to achieve the expected competencies, which include critical thinking skills, increased moral consciousness as accountants, increased awareness of the importance of professional accountant identity, and sustainability perspective possession.

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