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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 12 No 1 (2015)" : 7 Documents clear
TEKNIK AUDIT BERBANTUAN KOMPUTER SEBAGAI PREDIKTOR KUALITAS AUDIT IGAA Pradnyani Harum Dewi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This paper analyzes about Computer Assisted Audit Techniques (TABK) on audit quality. This research was conducted in the BPK RI Representative Bali Province. The data collected in this study with saturated sample method. Data analysis technique in this paper uses simple linear regression. This paper gives the results TABK positive and statistically significant in audit quality, which means that the better the quality the better the application TABK audit.
KONFLIK KEKUASAAN DALAM ANGGARAN PEMILUKADA PROVINSI BALI Gayatri Gayatri
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of the research is to reveal the conflict of authority of budget Bali regional election. The data were collected through observations and dialogues with participants. Data analysis was conducted using Dahrendorf’s conflict theory. Dahrendorf’s conflict theory perceives regularities in society as a result of authority from super-ordinates to sub-ordinates. Authority is a rare resource. The conflicts of authority emerge to maintain the legitimacy of authority. The research finds that conflicts cannot be separated from the elections. Conflicts linger in the executive, legislative, and regional election authorities in Bali province. One of the main resources of authority is a budget. Organizations experiencing conflicts can make use of budget to maintain authority. The conflict of budget planning of regional elections ends with the excessive authority of budgeting team to cut the budget actors’ pay. The conflict of budget execution is shown by the authority of the incumbent and commissioners. The conflict of budget accountability ends with the authority of Financial Investigation Bureau of Indonesia to return the excess use of budget of regional elections. The implications of this study are the changes in the regulation of budgetary resources of regional elections from local (APBD) to state expenditure budget (APBN).
PENGARUH KUALITAS SUMBER DAYA MANUSIA TERHADAP PENERAPAN SAP BERBASIS AKRUAL PADA SATUAN KERJA DI WILAYAH KERJA KPPN DENPASAR Ikrima Chikita Sukadana; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The aim of this research is to analyze the extent to which the quality of human resources affect the readiness of the application of accounting standards on the accrual-based government unit in the region of KPPN of Denpasar. Unit area in Tabanan, Gianyar, Badung, Denpasar and Bali Province is the location where this research is done. The use of tables Krecjie with a significance level of 0.05 is a guideline used to draw the sample. According to the table, the sample totaled 205 respondents. The data analysis technique used is the technique of regression analysis. The quality of human resources is statistically proven positive effect on the readiness of the application of accrualbased government accounting standards. This research also illustrates that the quality of human resources plays a very important role in the application of accounting standards on the accrual-based government unit in the region of KPPN of Denpasar.
PENGARUH KETEPATAN ANGGARAN DAN PENGENDALIAN MANAJERIAL SEKTOR PUBLIK PADA AKUNTABILITAS KINERJA SKPD Made Astari Pradnya Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Accountability performance is a performance accountability to various stakeholders such as local government and the wider community. This has an impact on the support elements for performance accountability. The purpose of this study was to examined the influence of the accuracy of the budget and managerial control of the accountability of public sector performance. This research was conducted in the city of Denpasar SKPD of 33 SKPD with the method of data collection used the questionnaire technique. The number of samples taken an overall total of 33 SKPD SKPD the total sample method. Technique multiple linear regression analysis used in study. The results show the accuracy of the budget and managerial control of the public sector is a significant positive effect on performance accountability. This proves that the better the accuracy of the budget and managerial control of the public sector , the better accountability of local government performance .
ASOSIASI KINERJA KEUANGAN, KEBERPIHAKAN ANGGOTA DEWAN DAN PERTUMBUHAN EKONOMI DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Penelitian menguji pengaruh kinerja keuangan (rasio kemandirian, rasio efektifitas, rasio efisiensi), keberpihakan dewan perwakilan rakyat pada publik terhadap pertumbuhan ekonomi dengan partisipasi masyarakat dan transparansi kebijakan publik sebagai variabel pemoderasi. Penelitian ini dilakukan di pemerintahan daerah/kota Jawa Timur dan Bali. Pengujian hipotesis dilakukan dengan analisa regresi berganda. Data yang digunakan dalam analisis ini merupakan data pool time-series cross-sectional. Temuan penelitian ini mengindikasikan kinerja keuangan dan keberpihakan anggota legislatif mampu menjelaskan pertumbuhan ekonomi daerah. Partisipasi masyarakat sebagai variable moderasi mampu mempertegas kemampun model dalam menjelaskan pertumbuhan ekonomi. Namun demikian partisipasi masyarakat bukan pemicu utama dalam mendorong pertumbuhan ekonomi. Hasil pengujian menunjukkan pemerintah daerah merupakan aktor utama dalam mendorong pertumbuhan ekonomi dan kemandirian keuangan diluar penerimaan pajak pendorong utama pertumbuhan ekonomi daerah.
ANALISIS PERBANDINGAN PENILAIAN KINERJA BPR DENGAN PENDEKATAN BALANCED SCORECARD I Gusti Agung Pramesti Dwi Putri; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Balanced scorecard is a contemporary performance assessment tool created by Robert  S. Kaplan and David P. Norton. Balanced scorecard assess the performance of the company by financial and non financial perspective. The purpose of this study is to compare the performance of BPR Mertha Sedana and BPR Bali Harta Santosa using the balanced scorecard to determine the differences. Financial performance is measured by financial ratios. Customer performance is measured by customer statisfaction. Internal business process performance is measured by the growth of innovation. Growth and learning  performance is measured by employee statisfaction and motivation, employee productivity, and employee retention. Alternative hypothesis testing research is Independent sample t-tes and Mann-Whitney U. The results of this study show that there are differences  in financial performance, customer performance, and growth and learning performance between BPR Mertha Sedana and BPR Bali Harta Santosa.  The difference in internal business process could not be known because the deviation standard for both BPR is nil.
TINGKAT KONSERVATISME AKUNTANSI: KAJIAN DEWAN KOMISARIS, MODAL MANAJERIAL, DAN KOMITE AUDIT DALAM MEKANISME GOOD CORPORATE GOVERNANCE Putra I Wayan
E-Jurnal Akuntansi Vol 12 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Corporate governance, merupakan suatu komitment yang mengarahkan dan mengendalikan perusahaan yang diharapkan dapat bertujuan mengurangi konflik ke agenan. Penelitian ini mencoba menganalisis keberadaan dewan komisaris, komite audit, dan kepemilikan modal manajerial, yang bermuara pada konservatisme akuntansi perusahaan – perusahaan yang terdaftar di BEI. Penelitian dilakukan pada seluruh perusahaan di BEI dengan periode pengamatan tahun 2008 sampai 2010 dengan metode proportional random sampling dan didapatkan 118 pengamatan. Hasil penelitian melalui analisis linier berganda, proporsi komisaris independen, kepemilikan manajerial, jumlah anggota komite audit dan jumlah anggota dewan komisaris berpengaruh positif dan signifikan pada konservatisme akuntansi perusahaan – perusahaan yang terdaftar di BEI

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