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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana JAM : Jurnal Aplikasi Manajemen Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Behavioral Accounting Journal

Anak Agung Gde Putu Widanaputra

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2943796

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI Datrini, Luh Kade; Saputra, Komang Adi Kurniawan; Wistawan, Made Andika Pradnyana
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting

Penyusunan Prosedur Operasi Standar Penghimpunan Dan Penyaluran Dana Unit Simpan Pinjam Koperasi Jasa Kelistrikan Bali Ni Made Dwi Ratnadi; I Gusti Ketut Agung Ulupui; I Dewa Nyoman Badera; I Ketut Sujana; AAGP Widanaputra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

The purpose of this public service was conducted a standard operating procedure (SOP) for Kojalisba cooperative acceptance and distribution of funds. The benefits of activities devoted to the preparation of gathering together and channelling of funds for Kojalisba cooperative can improve the quality of service. In addition it can also increase transparency as well as accountability. The activities of the community services in the Kojalisba Cooperative are producing two books namely SOP for channeling funds and SOP for gathering the funds. Keyword: standard operating procedure for receiving funds, the Fund's channelling standard operating procedures, cooperative

Pengaruh Konflik Keagenan Mengenai Kebijakan Dividen terhadap Konservatisma Akuntansi A. A. G. P. Widanaputra
Jurnal Aplikasi Manajemen Vol 8, No 2 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1448.016 KB)

This research tests the impact of the conflict between shareholder and management regarding dividend policy on accounting conservatism. This conflict is predicted under agency problem on the agency theory that shows conflicts of interest between management (agent) and shareholders (principal). This research also test the difference in accounting conservatism between companies that are managed by owner-manager.This research use regression analysis to test the impact of conflict between shareholder and management regarding dividend policy on accounting conservatism, and using leverage, operating uncertainty, investment opportunity set, and size as control variables. This research used t-test to investigate the difference between companies with owner-manager and non owner-manager.The result of the analysis indicates that the conflict between shareholder and management regarding dividend policy has a positive and statistically significant on accounting conservatism. The result also indicates that non ownermanager companies are more conservative than owner-manager companies.Keywords: dividend policy, conservative, agency problem, and conflicts of interest.

THE EFFECT OF FREE CASH FLOWS TO THE RELATIONSHIP BETWEEN INVESTMENT RETURNS, DEVIDEND POLICY, AND STOCK RETURNS P. D'YAN ANIARTHA; A.A.G.P. WIDANAPUTRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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ABSTRAK

PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA A.A.G.P. WIDANA PUTRA; NI MADE DWI RATNADI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.317 KB)

The purpose of this research is to examine impact of dividend policy and managerial ownership on agency cost. Based on data availability, sample consists of 105 observations. Data collection method is non participants’ observation. The results show that 1) dividend policy does not statistically affect agency cost at significance level of 95 percent, 2) leverage affects agency cost negatively and significantly at the level of 95 percent, 3) companies managed by owner managers have lower agency cost than those managed by non owner managers.

Pengaruh Rasa Manfaat, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing Ni Made Dwi Ratnadi; Anak Agung Gde Putu Widanaputra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to examine the behavior of individual taxpayers that use e-billing. The study was conducted at the Primary Tax Office in the Province of Bali. Data was collected using surveys. The sample was selected using convenience non-probability sampling technique. The number of respondents analyzed was 120 people. A variance based structural equation modeling approach with the calculation process supported by the partial least square was used in data analysis. The results show that perceived usefulness has a positive effect on attitude toward using e-billing, ease of use has a positive effect on attitude toward e-billing, ease of use has a positive effect on the perceived usefulness. The attitude and subjective norms positively influence the interest of individual taxpayers in using the e-billing system in paying taxes. Keyword: E-billing, perceived ease of used, usefulness, attitude

KONSEKUENSI EKONOMI YANG DAPAT DAN TIDAK DAPAT DIPREDIKSI DALAM PEMBENTUKAN STANDAR AKUNTANSI DI INDONESIA AAGP WIDANAPUTRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p06

Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard dalam Menghadapi Masyarakat Ekonomi Asean Gayatri Gayatri; A.A G.P Widanaputra; Bambang Suprasto H.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done by purposive sampling that students of the accounting department term IV and V of the school year 2014/2015 at the Faculty of Economics and Business, Udayana University. The analysis in this study uses procentage descriptive method. This research found that students from the accounting department are well understand the development of the profession, opportunities, and chalenges facing the accounting profession in the Asean Economic Community. Keywords: Accounting, IFRS, ASEAN economic community

Pengungkapan Corporate Social Responsibility dan Reputasi Manajemen Puncak Pada Reputasi Perusahaan Anak Agung Gde Putu Widanaputra; I Gede Dirga Surya Arya Widhyadanta; Ni Made Dwi Ratnadi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to obtain empirical evidence of the influence of corporate social responsibility disclosure onthe reputation of the company and the influence of top management reputation on the company’s reputation. The population of this study is the mining sector companies listed in BEI over the period of 2013-2016. Samples were determined by nonprobability sampling method with purposive sampling technique, obtained 116 observations. The analysis technique used is multiple linear regression. The results of the analysis show that corporate social responsibility disclosure positively affects the company’s reputation and reputation of top management positively affects the company’s reputation. The higher the corporate social responsibility disclosure index the better the company’s reputation, the better the reputation of top management reputation leads to better corporate reputation.Keywords: Corporate social responsibility disclosure, top management reputation, corporate reputation

PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL DAN KEJELASAN SASARAN ANGGARAN PADA AKUNTABILITAS KINERJA SKPD KABUPATEN GIANYAR DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Kadek Fitria Dewi; A.A.G.P Widana Putra; Ida Bagus Putra Astika
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p03

This study was conducted to discuss the performance accountability of SKPD Gianyar regency. The purpose of this study was to determine the influence of organizational culture, internal control and budget goal clarity on accountability of SKPD performance and to determine the role of organizational commitment in moderation. The sampling method used is saturated with a sample of respondents was 108 respondents. Data used in the form of primary data using questionnaires. The analysis technique used is regression analysis moderation (Moderated Regression Analysis). The results showed that organizational commitment and strengthen the influence of organizational culture on a budget goal clarity Gianyar regency SKPD performance accountability. Commitment organizations are not able to moderate the influence of internal controls Accountability SKPD performance.

Co-Authors Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewa Nyoman Badera DODIK ARIYANTO Gayatri Gayatri Gede Widiadnyana Pasek Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gusti Agung Adi Sparsa I Gusti Ayu Made Asri Dwija Putri I Gusti Ketut Agung Ulupui I Kadek Jati Asmara I Ketut I Ketut Sujana I Ketut Mandi Wira Putra I Ketut Muliartha RM I Ketut Sujana I Ketut Yadnyana I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I Wayan Arya Pastika I Wayan Gde Wahyu Purna Anggara I Wayan Sukardika Ida Ayu Bintang Gesaputri Ida Bagus Putra Astika Ida Bagus Teddy Prianthara Ika Wulan Indah Sari Kadek Fitria Dewi Komang Adi Kurniawan Saputra Komang Arie Pratiwi Krisnadi Wira Suyasa Luh Kade Datrini Luh Noviana Sekar Utami Luh Noviana Sekar Utami Luh Putu Utami Kharismayanti Made Ani Setia Wulan Made Ayu Wilda Sinta Dewi Made Christin Dwitrayani Maria Meiatrix Ratna Sari Ni Kadek Ayu Rusmiani Ni Kadek Candra Kusuma Dewi Ni Kadek Sugiantari Ni Kadek Suparmini Ni Ketut Rasmini Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Made Adi Erawati Ni Made Ari Trisna Dewi Ni Made Dwi Ratnadi Ni Made Hanny Ariyanti Ni Made Mei Anggreni Ni Made Prapti Anggreni K Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nengah Lisdiyani Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Linda Yasmita Ni Putu Sri Harta Mimba Ni Wayan Mulyatini Ni Wayan Oka Srimaheni Ni Wayan Sri Karlina Nyoman Ari Widnyani P Iwan Kurniawan P. D'YAN ANIARTHA Partha, I Made Bana Putu Budi Anggiriawan Putu Diah Asrida Putu Gede Wisnu Permana Kawisana Putu Kartika Wijayanthi Putu Kevin Yudhia Putu Meilita Halim Putu Noviani Widia Prasanti Putu Pandhu Prabowo putu sri ekantari Rai Dwi Andayani W Sayu Aryantini Thanaya Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri

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