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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 101 Documents
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Pengaruh Anggaran Partisipatif dan Budget Emphasis terhadap Budgetary Slack dengan Self Esteem sebagai Variabel Moderasi pada Hotel Berbintang di Kabupaten Gianyar Ni Komang Sumadi; I Putu Deddy Samtika Putra; Ni Wayan Dila Indayani
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.25 KB) | DOI: 10.32795/widyaakuntansi.v2i1.541

Abstract

The purpose of this study is to find empirical evidence of the influence of budgetary participation and Budget Emphasis on Budgetary Slack with Self Esteem as a moderating variable. This research was conducted at 21 star hotels in the district of Gianyar registered with PHRI Bali, 2017. The population is 167 Department of Head. The method used in determining the sample is purposive sampling and 137 department heads were obtained as research samples. The techniques used to collect data are observation, interviews, questionnaires, and documentation. While the analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis found that Participatory Budgeting has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.328 and a significance value of 0,000 <0.05. Budget Emphasis has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.215 and a significance value of 0.006 <0.05. Self Esteem cannot weaken the relationship of Participative Budget with Budgetary Slack with the results of the calculation of the regression coefficient of -0.035 and the significance value of 0.635> 0.05. Self Esteem can weaken the relationship of Budget Emphasis with the Budgetary Slack with the results of the calculation of the regression coefficient of -0.189 and the significance value of 0.011 < 0.05. This shows that the higher the Participatory Budget and Budget Emphasis, the higher the level of Budgetary Slack and the existence of a high Self Esteem will weaken the relationship between Budget Emphasis and Budgetary Slack, but Self Esteem cannot affect the relationship between Participative Budget and Budgetary Slack .
PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA PEMERINTAH KABUPATEN GIANYAR Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra; I Putu Teresna Jaya Manggala
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.002 KB) | DOI: 10.32795/widyaakuntansi.v2i1.542

Abstract

Research conducted aims to get a clear of financial accountability seen from the understanding of the financialaccounting system in the Gianyar Regency Government, getting an idea of financial accountability seen from the activity control, try to give suggestions that can help the Gianyar Regency Government in solving the problems faced, especially the problems studied, namely the influence of understanding the regional financial accounting system and control activities on financial accountability in Gianyar Regency Government. The result of overall lregression analysis indicate that 66,2% of the independent variables can be explained by the depemdent variable, while the remaining 33,8% is explained by other factors or variable,
KINERJA KEUANGAN DAN PENYALURAN DANA SOSIAL YANG BERLANDASKAN TRI HITA KARANA (THK) PADA LEMBAGA PERKREDITAN DESA Ni Wayan Alit Erlina Wati
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.204 KB) | DOI: 10.32795/widyaakuntansi.v2i1.554

Abstract

Financial performance is the result of decisions based on an assessment of the company's capabilities, both in terms of liquidity, activity, solvency and profitability made by the company's management. The purpose of this study was to determine the effect of ROA, CAR, and CR on the distribution of social funds based on Tri Hita Karana. This research was conducted at the Lembaga Perkreditan Desa, Desa Adat in Penatih village. The type of data used is quantitative from 2014-2016 in the form of a quarterly balance sheet, income statement, trial balance and social fund ledger. Data collection is done through documentation and observation. The analysis technique used is multiple linear regression. The results found that Return on Assets (ROA), Capital Adequacy Ratio (CAR) and Current Ratio (CR) have a positive affect on the distribution of social funds based on Tri Hita Karana. This shows that the higher the profit generated, the better the financial performance of the LPD where most of the social funds channeled are related to parhyangan and pawongan.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR Putu Cita Ayu; Ni Putu Ayu Kusumawati
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.073 KB) | DOI: 10.32795/widyaakuntansi.v2i1.555

Abstract

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.
Stock PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Ni Made Indah Purwitasari; Ni Putu Yuria Mendra; Desak Ayu Sriary Bhegawati
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i1.800

Abstract

Stock returns are the results obtained from investment activities. Returns can be divided into two, namely realized returns (returns that occur or can also be referred to as actual returns) and expected returns (expected returns by investors). To find out the return obtained, the investor can assess the company's performance sourced from the company's financial statements. This study aims to determine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on Stock Return. The sample in this study were 70 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using a purposive sampling method, and obtained as many as 210. The analytical tool used is descriptive statistical analysis, the classic assumption test, multiple linear regression analysis and the model feasibility test. The results showed that the Return on Assets (ROA) and Earning Per Share (EPS) variables had a positive effect on stock returns. Even so, the Debt to Equity Ratio (DER) variable has no effect on stock returns.
ANALISIS PENGGUNAAN APLIKASI E-TICKETING BIOSKOP (M-Tix) DENGAN DIMENSI PENERIMAAN TEKNOLOGI Gusi Putu Lestara Permana; I Gusti Ngurah Darma Paramartha; Ida Ayu Winda Juniari
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.838

Abstract

The aim of this research was analyze factors that user accept e-ticketing software called m-tix using contruct from Technology Acceptance Model (TAM). Data were collected using questionnaire. The sample in this study were 75 respondents,and respondents determine with purposive sampling method. The results of this study was 1) percieved ease of use has a positive and significant effect on the use of m-tix. 2) percieved usefulness has a positive and significant effect on the use of m-tix. 3) trust has a positive and significant effect on the use of use of m-tix. 4) Self-efficacy has a positive and significant effect on the use of use of m-tix.
Pengukuran Kinerja Keuangan Pemerintah Kota Pontianak Akhmad Yani; Zulkarnain Zulkarnain
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.839

Abstract

Demands on performance and the implementation of the principle of performance accountability lead to the need to measure local government performance. Performance measurement is important to assess the accountability of officials or organizations in producing the best service to the public, as well as in realizing good governance in local governments. This study seeks to provide an overview of the financial performance of the Pontianak City Government by using performance measurement tools in the form of regional financial ratios. Quantitative approaches are used in data analysis. The narrative form is then descriptively applied to illustrate the findings from the results of the analysis of related data. From this research it was found that the Pontianak City Government is quite capable in financing the administration and development in the regions; PAD revenues increase from year to year; the contribution of local taxes is very large in the formation of overall PAD; dependence on transfers from the central and other regional governments, including the category of "medium"; achieving the PAD target is classified as very effective; and the capital expenditure ratio has exceeded the average capital expenditure ratio in regional governments.
Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI Trisa Inna Fitriyani; Zulkarnain Zulkarnain
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.850

Abstract

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.
PENGARUH PASTISIPASI MANAJEMEN DAN KEPUASAN PENGGUNA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD Ni Made Kansa Dewi Putri; Ni Luh Putri Srinadi
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.852

Abstract

The purpose of this study was to analyze the effect of management participation and user satisfaction on the effectiveness of using accounting information systems. This research was conducted in the LPD Sub-district of Ubud, using the observation method, interview method, the literature method, the documentation method, and the survey method by distributing questionnaires to LPD employees in the Sub-district of Ubud, with a population of 263 employees. Determination of the sample using non-probability sampling method with purposive sampling method. The research sample consisted of 87 employees. Data analysis uses Multiple Linear Regression. The results showed that management participation and user satisfaction had a positive and significant effect on the effectiveness of the use of accounting information systems in LPD in Ubud Gianyar, which means that the higher the management participation, the more effective the use of accounting information systems, vice versa and the higher the ability of satisfaction users will increase the effectiveness of using accounting information systems, and vice versa.
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (STUDI EMPIRIS TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR) Ni Putu Ayu Siska Wulantari; I Made Endra Lesmana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.854

Abstract

Tax reforms that include efforts to improve the taxation system and mechanism, including a tax payment and reporting system that fully authorizes the Taxpayer to determine, calculate and report the amount of tax owed annually in accordance with the provisions of existing taxation laws, which known as the self assessment system. The purpose of this study is to prove empirically that the application of the Self Assessment System affects the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar. Researchers use Regression Analysis as a method of data analysis, data collection is done by observation, interviews, literature studies, and questionnaires. The initial stage in the analysis is to test the validity and reliability of research instruments. The results showed that the application of the self assessment system had a positive effect on the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar.

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