Widya Akuntansi dan Keuangan
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.
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<![CDATA[PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI ]]>
<![CDATA[Ni Made Sunarsih]]>;
<![CDATA[Ni Putu Shinta Dewi]]>;
<![CDATA[I Made Candra Wira Wiguna]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.382
<![CDATA[Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.]]>
<![CDATA[PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KENYAMANAN, TERHADAP PENGGUNAAN TRANSPORTASI BERBASIS ONLINE PADA GENERASI MILLENNIAL ]]>
<![CDATA[Gusi Putu Lestara Permana]]>;
<![CDATA[Kadek Wulandari Laksmi]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.383
<![CDATA[The aim of this research was to examine using of online transportation by millenials in Denpasar, The variables used in this research are based on technology acceptance model (TAM) stated by Davis (1989). The variables in this research was adaptable from this model, there are perceived usefulness, perceived ease of use and also add the new variable from motivational model are perceived enjoyment. The result of this research state perceived usefulness, perceived ease of use, and perceived enjoyment positively effect used of online transportation by millenials.]]>
<![CDATA[PENGARUH KINERJA INDIVIDUAL DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI ]]>
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Putu Cita Ayu]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.384
<![CDATA[Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test. Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI PEMODERASI ]]>
<![CDATA[Ni Luh Gede Intan Sri Devi]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.385
<![CDATA[The company's dividend policy has an important influence on many parties involved in the community. For shareholders or investors, cash dividends are the rate of return on their investment with share ownership issued by the company, but management, cash dividends are cash outflows that reduce the company's cash. The purpose of this study was to determine the effect of profitability, investment opportunity set on cash dividend policy and to determine the effect of liquidity as a moderating variable between profitability and investment opportunity set against cash dividend policy.This research was conducted at a banking company registered on the Stock Exchange with a 5-year observation period, namely from 2011-2015. Data analysis techniques use moderated regression analysis (MRA). The results showed that Profitability and Investment opportunity set had an effect on the cash dividend policy. Liquidity can moderate the relationship between Profitability and Investment opportunity set against world dividend policy.]]>
<![CDATA[ANALISIS EFEKTIVITAS PELAKSANAAN PEMUNGUTAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KOTA DENPASAR ]]>
<![CDATA[I Made Endra Lesmana Putra]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.386
<![CDATA[Regional Regulation number 20 of 2011 concerning vehicle levies requires every vehicle operating in general to be roadworthy in order to provide a sense of security and comfort for the community. This levy is borne by the community because in the current era of regional autonomy, the regions are given greater authority to regulate and manage their own households as stipulated in Law No.23 of 2014 concerning Regional Government. The purpose of this study was to test the effectiveness of collecting motor vehicle test fees in the city of Denpasar from 2015-2018.The results of the study show that from 2015 to 2018 the realization of levies collection of vehicle testing always exceeds the budget target with a percentage above 100% which is very effective even though the achievement is still fluctuating up and down because the number of vehicles decreases and regulations change, but on average collection of motorized vehicle testing fees still shows very effective.]]>
<![CDATA[ANALISIS NORMA SUBYEKTIF, SIKAP TERHADAP PERILAKU DAN PERSEPSI KENDALI PERILAKU TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING ]]>
<![CDATA[Putu Nuniek Hutnaleontina]]>;
<![CDATA[I Wayan Sudiana]]>;
<![CDATA[Ni Putu Widya Astuti]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i1.391
<![CDATA[The purpose of this study was to examine the factors that influence employee intention to conduct whistleblowing actions based on the Theory of Planned Behavior (TPB) proposed by Ajzen and Fishben (1988). The variables used in this study are subjective norms, attitudes toward behavior and perceptions of behavior control as independent variables and the intention to conduct whistleblowing as the dependent variable. This research was conducted at the Tabanan District Attorney. The number of samples taken was 65 employees, with saturated sampling method (census). Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. This analysis is used to calculate the magnitude of the influence of subjective norms, attitudes toward behavior and perceptions of behavioral control on the intention to conduct whistleblowing actions. The results of this study state that subjective norms have a significant effect on employee intention to conduct whistleblowing actions. In addition, attitudes towards behavior also have a significant effect on employees' intention to conduct whistleblowing actions. Perceptions of behavioral control also have a significant effect on employee intentions to carry out whistleblowing actions.]]>
<![CDATA[PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD ]]>
<![CDATA[Ni Made Kansa Dewi Putri]]>;
<![CDATA[Ni Luh Putri Srinadi]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i1.537
<![CDATA[The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG DAN PENERAPAN AKUNTANSI PADA PT. INDAHWATI SARI ]]>
<![CDATA[Luh Gede Kusuma Dewi]]>;
<![CDATA[Ni Luh Putu Sandrya Dewi]]>;
<![CDATA[Putu Ayu Kris Diantari Putri]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i1.538
<![CDATA[Problems that often occur in companies is that inventory management must be optimal. Inventory is a very large company asset. So, control and application is very important. Therefore, internal control system must be implemented and carried out properly and effectively in order to avoid such mistakes or fraud. The purpose of this study was to determine the internal control of merchandise inventory and the application of its accounting at PT. Indahwati Sari. The method used is perpetual recording system. The valuation method used is FIFO, and Financial Accounting Standards (PSAK) NO.14 regarding inventory. The results are inventory internal control system at PT. Indahwati Sari is running quite effectively.]]>
<![CDATA[ANALISIS FAKTOR PENGGUNAAN LAYANAN GO-PAY OLEH GENERASI MILLENIAL DI KOTA DENPASAR ]]>
<![CDATA[Gusi Putu Lestara Permana]]>;
<![CDATA[Ni Luh Putu Puspita Dewi]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i1.539
<![CDATA[The aim of this study was determine factors that encourage millenials using GO-PAY services. In this study using three independent variables, self-efficacy, government regulation and word of mouth, with one dependent variable, the use of services. Data collection techniques in this study used a questionnaire. The sample in this study were 70 respondents, namely in millennials who use gopay services in Denpasar area with the purposive sampling method. Data were analyzed using multiple linear regression analysis techniques, coefficient of determination, simultaneous significance test (F test), and partial test (t test) and running in Statistical Package for the Social Sciences (SPSS) software for windows. The results of this study found that 1) Self-efficacy had a positive and significant effect on the use of gopay services in millennials in Denpasar. 2) Government Regulation has a positive and significant effect on the use of gopay services in millennial generation in Denpasar City. 3) Word of mouth has a positive and significant effect on the use of gopay services in millennials in Denpasar.]]>
<![CDATA[SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK ]]>
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i1.540
<![CDATA[Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs with Activity Based Costing calculations. This study was conducted at PT. Tirtha Bulan Bali, a garment that carries out production based on the order method.Through this article, it is produced that Activity Based Costing produces cost of production more accurate because overhead costs are charged to products using more cost drivers both unit and non-unit based.]]>
