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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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Menilai Kinerja Keuangan di Saat Pandemi dan Menuju Digitalisasi BUMDes Desiderius Novena Kosta; Victoria Ari Palma Akadiati; Imelda Sinaga
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2164

Abstract

Abstract The purpose of this study was to determine the financial performance of BUMDes in Balekencono Village, Batanghari District, East Lampung Regency based on the analysis of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The population used in this study is the financial statements of BUMDes in Balekencono Village in 2019-2020. The data used in this study is secondary data, namely by taking or requesting ready-made financial data related to research problems in the form of financial statements from BUMDes consisting of income statements and balance sheets for 2019-2020. The results of this study are based on calculations regarding the Liquidity Ratio in 2019-2020 which is measured using the Current Ratio, showing declining results and means good performance. The Solvency Ratio in 2019-2020 which was measured using the Debt To Equity Ratio, showed increased results and meant that the performance was quite good. The Activity Ratio in 2019-2020 as measured using Total Asset Turn Over shows declining results and means that the performance is quite good. Profitability Ratios for 2019-2020 as measured using Return On Assets showed declining results and interpreted as very good performance.
PENGARUH FRAMING DAN KOMPETENSI TERHADAP KUALITAS AUDIT JUDGEMENT DENGAN SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI BALI Ni Putu Ayu Kusumawati; Putu Cita Ayu
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2175

Abstract

Pengaruh Framing dan Kompetensi terhadap Kualitas Audit Judgement dengan Skeptisme Profesional Sebagai Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Bali. Tujuan penelitian ini untuk menguji pengaruh framing dan kompetensi terhadap kualitas audit judgement dengan skeptisme profesional sebagai pemoderasi. Sampel yang digunakan dalam penelitian ini adalah auditor yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Sampel ditentukan menggunakan purposive sampling sehingga diperoleh 36 sampel. Pengumpulan data dilakukan dengan metode observasi, wawancara, study dokumentasi, dan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan moderated regression analysis. Hasil penelitian yang dilakukan menunjukkan bahwa framing dan kompetensi berpengaruh positif signifikan pada kualitas audit judgment, penelitian ini juga menunjukkan bahwa skeptisme profesional mampu memoderasi pengaruh framing dan kompetensi pada kualitas audit judgement.
THE THE EFFECT OF FINANCING FOR MUDHARABAH AND MUSYARAKAH RESULTS ON PROFITABILITY (ROA) (case study on Islamic commercial banks listed on the Indonesia Stock Exchange for the period 2017-2020) Iis Silfi Fauziah; Wirman .
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2239

Abstract

This study was conducted with the aim of testing the effect of simultaneous and partial mudhrabah and musyarakah profit-sharing financing on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange. In this study, data from Islamic banking companies were used as samples, namely 8 companies in the 2017-2020 period. This study used a quantitative approach model with secondary data in the form of financial statements of Islamic banking companies. The analytical technique used in this study is multiple analysis technique and processed using the SPSS 16 program. The results of this study indicate that mudharabah financing partially has a significant effect on Return On Assets (ROA) with a t-count value of 2.485 and has a significant value of 0.019. And Musyarakah partially does not have a significant effect on Return On Assets (ROA) with a t-count value of 0.892 and a significant value of 0.380. The two independent variables simultaneously affect Return On Assets (ROA) which has a calculated F value of 5.277 and a significant value of 0.01 or less than 0.05.
THE THE EFFECT OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING ON NET PROFIT AT BCA SYARIAH 2018-2020 Hafidzah Misdalifah; Wirman .
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2241

Abstract

: This study was conducted with the aim of knowing and analyzing the simultaneous and partial effect of mudharabah financing and musyarakah financing on BCA Syariah net income for the 2018-2020 period. This study uses a quantitative approach with secondary data in the form of monthly financial statements for the company for three years. Statistical calculations in this study used SPSS 16 with the classical assumption test, namely: normality test, mutilinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing using f test, t test, and coefficient of determination. The results of the research conducted show that: 1) Mudharabah financing has no effect on net income. 2) Musyarakah financing partially has an effect on net income. 3) mudharabah financing and musyarakah financing simultaneously or simultaneously affect net profit at BCA Syariah for the 2018-2020 period
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Ni Komang Sumadi; Ni Luh Devi Srikasih; Ni Made Dewi Kansa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2257

Abstract

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the effect of Tri Hita Karana Culture, Accountability, and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at 45 Village Credit Institutions (LPD) in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with purposive sampling technique. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD) employees, namely the LPD chairman, secretary, treasurer and employees who have worked for more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, and Internal Control have a significant positive influence on the Performance of the Village Credit Institution (LPD) Employees in Nusa Penida District.
PENGARUH PENGUMUMAN PANDEMI COVID-19 DI INDONESIA TERHADAP HARGA SAHAM PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA Suparmi Suparmi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2264

Abstract

This study aims to determine the effect of the announcement of the Covid-19 pandemic in Indonesia on the stock price of LQ-45 on the Indonesia stoct Exchange. This type of research uses an event study. The population used is stock companies listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling, the research sample was 31 companies in LQ-45. This study uses a market model, the time used is 107 days. The data testing technique uses one sample t-test and paired sample t-test. The results of this study are that is no significant difference in the average abnormal return before and after the announcement of Covid-19 pandemic in Indonesia on the stock price of LQ-45 componies on the Indonesia Stock Exchange.
PENGARUH KOMITMEN PROFESIONAL DAN KEYAKINAN TERHADAP HUKUM KARMA PADA KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Trisna Windika Pratiwi; Kadek Dewi Padnyawati
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.1945

Abstract

An ethical decision is a decision that must be made by every professional who serves a particular field of work. The purpose of this study is to obtain empirical evidence regarding the effect of professional commitment and belief in the law of karma on tax consultant ethical decisions. The sampling method used in this research is nonprobability sampling method with saturated sampling technique, so that the number of samples used in this study is 102 tax consultants registered in Bali Province. The analysis technique of this research uses multiple linear regression analysis. The results showed that each of the independent variables of the study, namely professional commitment and belief in the law of karma, had a positive effect on the tax consultant's ethical decisions
PENGARUH RASIO PROFITABILITAS, RASIO LEVERAGE, RASIO LIKUIDITAS TERHADAP PERINGKAT SUKUK Novi Maulani Syamsudin; Widya Febryari Anita
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2273

Abstract

This study aims to provide empirical evidence about the factors that influence the ratings of Islamic commercial banks in Indonesia. This study examines the role of financial ratios which include: profitability ratios, leverage ratios, and liquidity ratios. The research method used is purposive sampling, with the following criteria: 1) Corporate companies that issue sukuk and are registered at ISSI and ranked at PT. PEFINDO, 2) a corporate company that issues sukuk and is registered with ISSI and rated at PT. PEFINDO which went public after 2015, and 3) companies that publish quarterly reports on the company's official website for 2016-2020. The data analysis technique used is multiple linear regression. The results of this study indicate that simultaneously profitability, leverage and liquidity variables have a significant effect on the sukuk rating of corporate companies that issue sukuk and are listed on ISSI and rated at PT. PEFINDO. Partially, profitability and liquidity have a significant effect on the sukuk rating. Partially, leverage has no significant effect on the sukuk rating.
PENGARUH INFLASI DAN BI RATE TERHADAP MARGIN MURABAHAH Yunita Maulidina; Widya Febryari Anita
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2274

Abstract

Banks are known as financial institutions whose main activity is accepting demand deposits, savings and time deposits. In addition, the bank is also known as a place to exchange money, transfer money or accept all kinds of payments and deposits such as payments for electricity, telephone, water, taxes, tuition, and other payments. The purpose of this study is to determine and analyze the effect of inflation and the BI Rate partially and simultaneously on Murabahah Margin at Islamic Commercial Banks in Indonesia for the 2018-2020 period. This study uses a quantitative approach with a sample of 14 Islamic Commercial Banks in Indonesia. The analysis technique used is the Classical Assumption Test, Multiple Regression Test, and Hypothesis Testing which consists of a partial test (t test), and a simultaneous test (F test). The results of this study indicate that partially between inflation and the BI Rate has no significant effect on the Murabahah Margin. Simultaneously or simultaneously Inflation and BI Rate have no significant effect on Murabahah Margin at Islamic Commercial Banks in Indonesia for the 2018-2020 period.
PENGARUH TINGKAT PENDIDIKAN PEMILIK, PRAKTIK AKUNTANSI DAN PERSEPSI ATAS INSENTIF PAJAK PPH FINAL DITANGGUNG PEMERINTAH (DTP) TERHADAP KEPATUHAN WPOP UMKM I Gede Citta Baswara; I Putu Fery Karyada; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2383

Abstract

Abstract The Corona Virus or Covid-19 pandemic has had a major impact on the decline in the global economy in several countries, including Indonesia, including the tax sector. The Covid-19 pandemic has impacted Micro, Small and Medium Enterprises. For example, MSMEs in Denpasar City are the most dominantly affected by Covid-19 with a total of 4,445. The purpose of this study was to determine how the influence of the owner's level of education, accounting practices and perceptions of the government-borne final income tax incentives (DTP) on MSME WPOP compliance. This research is a type of quantitative research. The population in this study is individual taxpayers as MSMEs in Denpasar City. The sample used in this study were 100 respondents. Data processing using multiple linear regression analysis techniques. The results of data analysis are that the owner's education level has no significant effect on MSME WPOP Compliance, while Accounting Practices and Perceptions of the Final DTP PPh Tax Incentives have a significant effect on MSME WPOP Compliance. Keyword : Owner's Education Level, Accounting Practices, and Perception of Government-borne Final Income Tax Incentives (DTP)

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