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Jurnal Ilmiah Akuntansi dan Bisnis

jiab
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Published by Universitas Udayana

ISSN : 2302514X EISSN : 23031018 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 12 No 1 (2017)" : 7 Documents clear

Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali Maria Mediatrix Ratna Sari; Gde Dharma Suputra; Ni Luh Supadmi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information and professionalism. While the specific purpose of this study was to determine the effect of the level of understanding of financial accounting information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial accounting information understanding and professionalism, then higher performance of tax inspectors in the settlement of tax audits on KPP Pratama in Bali.

Pengaruh Adverse Selection dan Negative Framing pada Kecenderungan Eskalasi Komitmen Ari Puspa Sari; Gede Wira Kusuma
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Escalation of commitment is a decision to increase or expand the commitment to a project or a particular investment even though the investment project or indicate failure. This research has the objective to obtain empirical evidence of the effect of adverse selection and negative framing effect on the escalation of commitment tendency. Experimental design used of this research is 2 x 2 factorial design with the instrument in the form of cases. Participants in this research were Magister ofAccounting and Magister of Management students, as a proxy manager chosen by purposive sampling technique as much as 196 participants. This research uses of two ways ANOVA analysis techniques. This research proves that adverse selection and negative framing have an influence on the propensity of escalation of commitment.

Pengaruh Perilaku Follower Investor pada Volatilitas Saham Made Dewi Ayu Untari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purposes of this study are to obtain emperical evidence about the influence of followers investor’s behaviour to the stock volatility and analyze the difference offollowers investor’s betweenindustry sectors producing raw materials,manufacture industry and service industry in the Indonesia Stock Exchange (BEI), during the market crash happened in Indonesia. The population number are 507 companies, while the total sample of 247 companies. Sampling technique used purposive sampling. The analysis technique used was a cross-sectional absolute Deviation (CSADand test One Way ANOVA with Post Hoc Test and Least Significant Difference (LSD. Data shows that the behavior of follower investors has positive effect on the volatility of the current stock market crash occurs. Meanwhile, there was no difference in behavior between the follower investor industrial sectors producing raw materials, the manufacturing sector and the service sector when the market crash.

Pencegahan Fraud dalam Pengelolaan Keuangan Desa Anantawikrama Tungga Atmadja; Adi Kurniawan Saputra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the number of samples used were 57 villages receive funding villages in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the competence of personnel and internal control systems significant effect on the prevention of fraud village financial management, as well as the moderating influence of morality proven competence of personnel and internal control systems to the prevention of fraud in the management of village finances.

Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor Ida Ayu Budhananda Munidewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.

Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat I Gusti Ayu Made Asri Dwija Putri; I.G.K.A Ulupui; Ni Gusti Putu Wirawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.

Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan Ida Najati; Endar Pituringsih; Animah Animah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples quantity which determined by Slovin technique and cluster sampling are 82 respondents, consist of 33 respondents on KPPN Makassar I and 49 respondents on KPPN Makassar II. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation has a significant effect on usage of SAIBA and the usage of SAIBA has a significant effect to quality of Ministry/Board financial accounting report (LKKL). The other finding indicated that accrual accounting implementation has significant effect on quality of Ministry/Board financial accounting report (LKKL). The maximum implementor use SAIBA in the preparation of accrual-based financial accounting report, the more it will improve the quality of Ministry/Board financial accounting report (LKKL).

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Kota denpasar,

Bali

INDONESIA