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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 : 10.32795/widyaakuntansi
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 80 Documents
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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Kadek Dewi Padnyawati; Ni Putu Ayu Kusumawati
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.938 KB) | DOI: 10.32795/widyaakuntansi.v1i1.244

Abstract

The purpose of this study was to determine the effect of managerial ownership structure on firm value with dividend policy as an intervening variable (case study on manufacturing companies on the IDX for the period 2014-2016). The number of samples taken was 42 manufacturing companies. Data collection is done through non-participant observation. Multiple regression analysis techniques and path analysis. Based on the results of the analysis it was found that the managerial ownership structure had a positive and significant effect on firm value. Managerial ownership structure has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. This result supports Signaling theory, that dividend payments are a signal to the market, so dividend payments can increase market appreciation for the company's shares. Then there is an indirect effect of managerial ownership structure on the value of company with dividend policy as an intervening variable. This proves that dividend policy is an intervening variable that connects managerial ownership structure with firm value.
OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA I Ketut Sunarwijaya; I Putu Edy Arizona
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.863 KB) | DOI: 10.32795/widyaakuntansi.v1i1.245

Abstract

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.
BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL Luh Komang Merawati
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.556 KB) | DOI: 10.32795/widyaakuntansi.v1i1.246

Abstract

Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of indicators of budgetary participation, difficulty in budget goals, budget feedback, budget evaluation and difficulty in budget goals. This research was conducted to examine the effect of budgetary goal characteristics and transparency on budget performance and managerial performance in the Housing, Settlement and Land Agency (DPKPP) of Denpasar City, Bali Province. The data collection method used is by distributing questionnaires and obtained as many as 51 respondents as samples based on purposive sampling technique. The data analysis technique uses Partial Least Square analysis. The results showed that the budgetary goal characteristics did not affect budget performance, the budgetary goal characteristics had a positive effect on managerial performance, transparency had a positive effect on budget performance, while transparency had a negative effect on managerial performance in DPKPP Denpasar.
KUALITAS PELAPORAN KEUANGAN PADA USAHA BISNIS APOTEK DI KOTA DENPASAR Ni Nyoman Ayu Suryandari; Veronica Me'e
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.351 KB) | DOI: 10.32795/widyaakuntansi.v1i1.247

Abstract

The existence of a pharmacy that has two functions, namely health services and business or companies are in dire need of financial statements. From the financial statements, the financial and economic conditions of a company or pharmacy can be known. This study aims to reexamine the influence of leadership ethics variables, internal audit function and level of understanding of accounting on the quality of financial reporting. The sample in this study were 35 people who worked as a maker of pharmacy financial statements in Denpasar City. Determination of the sample using purposive sampling method and the test equipment used is multiple linear regression analysis. The results showed that the leadership ethics variable had no effect on the quality of financial reporting in the pharmacy business business as indicated by a significance value of 0.141. The variable internal audit function does not affect the quality of financial reporting in the pharmacy business in Denpasar City which is indicated by a significance value of 0.281, while the variable level of accounting understanding has a positive effect on the quality of financial reporting in the pharmacy business in Denpasar which is indicated by a significance value of 0.043.
MENGUNGKAP SISI LAIN BIAYA DALAM UPACARA PELEBON PURI AGUNG UBUD Cokorda Gde Bayu Putra; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.19 KB) | DOI: 10.32795/widyaakuntansi.v1i1.248

Abstract

This article explains the other meaning of costs in the Traditional Ceremony that took place in the Ubud Village. The purpose of this article is actually to uncover the other side of the cost of the “Pelebon Ceremony” in the Puri Agung Ubud Family. The costs incurred for the implementation of the Pelebon Ceremony are very expensive because it uses many symbols, such as: Bade, Lebu, Tragtag, Banten, pigs and supported by thousands of Ubud people. This article includes qualitative research written using a phenomenological approach through interviews with several important informants. This article succeeded in identifying three other meanings of the costs incurred in the Pelebon Ceremony in Puri Agung Ubud, namely: the concept of Rna (debt), the identity of social strata and family gathering event.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Putu Cita Ayu; Ni Komang Sumadi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.953 KB) | DOI: 10.32795/widyaakuntansi.v1i1.249

Abstract

The main purpose of the company is to increase the value of the company. With the achievement of high corporate value, the prosperity for shareholders can increase. Factors that can affect the value of the company is the ownership structure of the company. This study aims to determine the effect of institutional ownership and managerial ownership of corporate value. The value of the company in this study is proportional to the value of Tobin's Q. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The method of analysis in this study using multiple linear regression. The results of this study indicate that institutional ownership positively affects the value of the company while managerial ownership does not affect the value of the company.
EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT Sang Ayu Putu Arie Indraswarawati; I Putu Deddy Samtika Putra; Ni Wayan Cahyani
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.815 KB) | DOI: 10.32795/widyaakuntansi.v1i1.251

Abstract

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.
PENGARUH MOTIVASI BELAJAR DAN KECERDASAN SPIRITUAL PADA PRESTASI BELAJAR MAHASISWA AKUNTANSI Ni Putu Trisna Windika Pratiwi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.101 KB) | DOI: 10.32795/widyaakuntansi.v1i2.375

Abstract

Learning achievement plays an important role in measuring how much understanding an individual gets in the learning process that has been followed. The purpose of this study is to provide empirical evidence regarding the effect of learning motivation and spiritual intelligence on the learning achievements of accounting students at the Faculty of Business Economics and Tourism, Hindu Indonesia University. The sample collection method used is a nonprobability sampling technique with a saturated sampling method, so that the number of samples used in this study were 68 students. Research data was collected through questionnaires and analyzed using multiple linear regression analysis techniques. The test results in this study prove that learning motivation and spiritual intelligence have a positive effect on student learning achievement.
ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN VALUE FOR MONEY Rai Dwi Andayani W.
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.462 KB) | DOI: 10.32795/widyaakuntansi.v1i2.377

Abstract

This research intends to determine the performance of irrigation physical activiies of Badung Regency in 2018 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of Irrigation project in Badung Regency in 2018. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance of Public Work Office on irrigation physical activity in Badung Regency in 2018 has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average.
PENDAPATAN PEDAGANG PASAR SENI GUWANG: KAJIAN BERDASARKAN FAKTOR INTERNAL DAN EKSTERNAL Ida Ayu Nyoman Yuliastuti; Ni Luh Putu Sandrya Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.326 KB) | DOI: 10.32795/widyaakuntansi.v1i2.379

Abstract

One of the famous art markets in Gianyar Regency is the Guwang Art Market. Along with the development of globalization and competition in the economy, the economic potential of the Guwang Art Market has gradually experienced sluggishness. The Gianyar Regency Government as the manager of the Guwang Art Market and the Guwang Art Market traders must pay attention to internal and external factors that can increase tourist visits to the Guwang Art Market. This study aims to conduct a more in-depth analysis of internal and external factors that can affect the income of the Guwang Art Market traders.The sample in this study consisted of 84 traders from 540 traders in the Guwang Sukawati Art Market, Gianyar Regency. Secondary data was obtained from the Guwang Art Market Administration Office and the primary data was obtained by distributing questionnaires to the Guwang Art Market traders. The analysis technique used is multiple linear regression analysis techniques.

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