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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 101 Documents
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PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN TEKNIK PERSONAL SEBAGAI VARIABEL PEMODERASI PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN SUKAWATI I Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati
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.v2i2.862

Abstract

The accounting information system effectiveness is a success achieved by accounting information system in generating information in a timely and accurate. The success of accounting information system is supported by several factors, namely the user participation of accounting information system the technology sophistication information and personal technical capability. This study aims to determine the effect of user participation of accounting information system and the technology sophistication information to the accounting information system effectiveness with personal technical capability as variable of moderate. The research was conducted on the LPD in district Sukawati. The population in this research is all LPD employees in district Sukawati amounting to 267 employees from 33 LPD. The sampling technique used is the purposive sampling method, in order to obtain a sample of 111 people from 23 LPD. Data collection by using a survey method, wich is spread questionnaire. The analytical techniques used is Moderated Regression analysis (MRA). Based on the results of the hypothesis testing suggests that the user participation of accounting information system has no significant effect on the accounting information system effectiveness, with parameter coefficient value of 0.003 with significance of 0.986 > 0.05. The technology sophistication information positively and significantly affects the accounting information system effectiveness, with a parameter coefficient value of 0.452 with significance of 0.002 < 0.05. Personal technical capability does not moderate the influence of the user participation of accounting information system to the accounting information system effectiveness, with a parameter coefficient value of -0.004 with significance of 0.938 > 0.05. The ability of personal technical capability does not moderate the influence of the technology sophistication information to the accounting information system effectiveness, with a parameter coefficient value of -0.007 with significance of 0.893 > 0.05.
Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19) Ni Ketut Muliati
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.v2i2.874

Abstract

Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19). This research was carried out based on the covid-19 outbreak that is currently happening in Indonesia and in several countries. This pandemic is not only threatening public health and safety but also threatens the economic situation in various sectors. The research method used in this research is qualitative research, data collection techniques used in this study are library research techniques. Based on the results of the Bank Indonesia (BI) Business Activity Survey (SKDU) in Quarter I-2020 indicating a decline in the economy in various sectors. This can be seen from the Weighted Net Balance (WNB) value in the first quarter of 2020 amounting to -5.56%, which is quite deep compared to 7.79% in quarter IV-2019. The decrease was caused by the decrease in demand and supply due to co-19.
Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional Hamzah Ahmad; Hajering Hajering; Muslim Muslim; Alma Pratiwi
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.v2i2.907

Abstract

This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality
Fintech Dari Perspektif Perilaku User Dalam Penggunaan E-Wallet Dengan Menggunakan Technology Acceptance Model (TAM). Gusi Putu Lestara Permana; Hesty Pahlevy Setyo Rini; I Gusti Ngurah Darma Paramartha
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.v3i1.1205

Abstract

This study based on by interest researchers related to the development in the transaction-based fintech is an e-wallet which is the number of users of e-wallets that has increased very rapidly nowadays. The number of e-wallet uses is increasing, so the usefulness, ease of use, risk, and also the enjoyment felt by each user also varies. The purpose of this study was to determine the effect of perceived usefulness, ease of use, risk, and enjoyment of behavioral intentions in e-wallet users in Denpasar. Used data in this study is the primary data, the researchers gain from the results of the spread of the questionnaire to the respondents in Denpasar. Sampling from this study using purposive sampling. The criteria used are active users of the e-wallet application and never transact at least once using an e-wallet application. This research using 75 respondents and using an analysis of multiple regressing use SPSS software version of 25. The results of the research show that the perceived usefulness, risk, and enjoyment influential positive towards the behavior of the user, while the perceived ease of use of a negative effect on the behavior of the user.
PENGARUH PROFESIONAL AUDITOR DAN ORIENTASI ETIKA TERHADAP WHISTLEBLOWING DENGAN SENSITIVITAS ETIS SEBAGAI VARIABEL MODERATING Sofyan Syamsuddin
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.v3i1.1206

Abstract

This study aims to examine the effect of auditor professionalism, ethical orientation, idealism and ethical orientation of relativism towards whistleblowing with ethical sensitivity as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research are all auditors who work at the Republic of Indonesia Supreme Audit Board. The sampling technique used in this study uses convenience sampling. The sample criteria in this study is that the respondent concerned had at least one audit task, as for the sample in this study amounted to 102 auditors. The data used in this study are primary data collected through a questionnaire survey in physical form and google form. Data analysis using multiple linear regression with the absolute difference value approach. The results of the study with multiple linear regression analysis showed that auditor profesionalisme and ethical orientation in relativism influenced whistleblowing, while the ethical orientation of idealism does not affect whistleblowing. Moderating analysis shows that ethical sensitivity is not able to moderate auditor professionalism, ethical orientation, relativism towards whistleblowing
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDRUNGAN KECURANAGAN AKUNTANSI PADA LPD DIKECAMATAN MENGWI Ni Komang Sumadi; Ni Made Dewi Kansa Putri
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.v3i1.1209

Abstract

The purpose of this study was to analyze the effect of the effectiveness of internal control and the obedience of accounting rules. This research was conducted in the LPD in Mengwi District, using the observation method, interview method, literature method, documentation method, and survey method by distributing questionnaires to LPD employees in Mengwi District. The research population was 310 employees. Determination of the sample using non probability sampling method with purposive sampling method. The research sample consisted of 76 employees. Data analysis using Multiple Linear Regression. The results showed that the effectiveness of internal control and compliance with accounting rules had an effect on the tendency of accounting fraud in the LPD in Mengwi District, which means that the higher the effectiveness of internal control, the better the management of financial statements so as to reduce the tendency for accounting fraud and compliance High accounting rules will affect the management of financial statements, the better and in compliance with applicable rules, it can reduce the tendency of accounting fraud, and vice versa.
PENGARUH PENGAWASAN KEUANGAN DAERAH, TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DAN AKUNTABILITAS TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KLUNGKUNG Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati
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.v3i1.1212

Abstract

This research was conducted by taking the location of the Regional Apparatus Organization (OPD) in the Klungkung Regency Government. The number of samples taken was 143 respondents. The method used was purposive sampling and through non-response bias sample testing. Data collection was carried out by distributing questionnaires. The research instrument used was the validity test and the reliability test. The analysis technique used is the classical assumption test and multiple linear regression analysis, determination analysis, F-test and t-test. From the results of the study, it is known that regional financial supervision has no effect on the performance of local governments at the Klungkung Regency Government, as evidenced by the t-count = 1.503 with a significance value of 0.135> 0.05, thus H1 is rejected. The transparency of regional financial management has a positive effect on the performance of local governments in the Klungkung Regency Government, as evidenced by the value of t-count = 4.365 with a significance value of 0.000, <0.05, thus H2 is accepted. Accountability has a positive effect on the performance of the local government at the Service in the Klungkung Regency Government, as evidenced by the t-count = 3.058 with a significance value of 0.003 <0.05, thus H3 is accepted.
ROLE OF AUDIT QUALITY IN FAMILY OWNERSHIP AND INSTITUTIONAL OWNERSHIP WITH TAX AVOIDANCE Salma Afrilia
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.v3i1.1213

Abstract

This study aims to analyze the role of audit quality in the relationship between family ownership and institutional ownership with tax avoidance in listed manufacturing companies in the Indonesia Stock Exchange in 2017-2019. This study is a quantitative research using random effect model. This study uses secondary data in the form of company annual reports. Sample of this study is 71 manufacturing companies. The data analysis technique used are the regression model selection test, classic assumption test, multiple regression analysis test, and hypothesis testing. The results of data analysis indicate that (1) family ownership has a significant positive effect on tax avoidance, (2) institutional ownership has a significant negative effect on tax avoidance, (3) audit quality has no role in weakening the relationship between family ownership and tax avoidance, and (4) audit quality has no role in strengthening the relationship between institutional ownership and tax avoidance.
PERHITUNGAN PAJAK PROGRESIF KENDARAAN BERMOTOR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH Made Sutrasmini; Anantawikrama Tungga Atmadja
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

Abstract

The research aims to find out the progressive tax calculation mechanism for motor vehicles. The subject of this research is the office of UPTD Tax Service and the regional levy of Bali Province in Bueleleng district and the object of progressive tax calculation mechanism of motor vehicles in Uapaya increase regional revenue. Methods of data collection with documentation and observation methods are further analyzed with quantitative descriptive analysis techniques. Results of this study showed that the calculation mechanism of the motor vehicle Progressive tax in the office of UPTD Tax Service and Levy of Bali Province in Bueleleng district, in conducting tax taxpayer payment requires progressive tax calculation mechanism of vehicle Bermootor. Based on research results there are barriers to note that is lack of understanding of the mechanism of progressive tax calculation. The solution given to the constraints is to disseminate to the taxpayer regarding the mechanism of progressive tax calculation in tax payments.
PROSEDUR PENYALURAN KREDIT USAHA RAKYAT (KUR) PADA PT.BANK RAKYAT INDONESIA (PERSERO) Wayan Arsane; Nyoman Ari Surya Darmawan
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

Abstract

This research aims to know the procedures of the people's Business Credit distribution (KUR) at PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Goris. The Data used is qualitative in the form of KUR file, KUR analysis, and the organizational structure of PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Goris and its duties. The subject of this research is PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Goris, and the object of this research is KUR dispensing procedure. Data collection methods are conducted by interview techniques, observations and documentation. The Data obtained is analyzed by using a qualitative descriptive. The results of this study showed that the channeling procedure of Usaha Rakyat at PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Goris has been done well by BRI Unit Goris.

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