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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
KOMANG AYU KRISNADEWI
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING KOMANG AYU KRISNADEWI
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.p04

Abstract

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PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN REPUTASI AUDITOR PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN NI PUTU MERIANI; KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
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 (286.748 KB)

Abstract

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image. This research aims to investigate the impact of financial condition, company growth, and auditor reputation on going concern audit opinion. The research object includes manufacturer listed on Indonesia Stock Exchange during 2008-2010 with 78 observations obtained using purposive sampling method. Data then is analyzed using logistic regression analysis. The result shows that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion negatively and significantly. While company size which is proxied by sales growth and auditor reputation which is proxied by audit firm size do not significantly affect the opinion.
PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG AMELIA VERONICA; KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
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 (222.211 KB)

Abstract

The purpose of this research is to investigate the impact of budgetingparticipation, budget emphasize, organization commitment, and taskcomplexity on budgetary slack of BPR in Badung Regency simultaneouslyand partially. To solve the research problem, hypotheses are tested usingmultiple linear regressions. The result shows that budgeting participation,budget emphasize, organization commitment, and task complexity affectbudgetary slack both simultaneously and partially.
PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Business environment changes would affect mindset of corporate management. In the previous, accounting was used by management to control subordinates. Performance evaluation emphasized more in financial aspect. Today, in the globalization era, corporate would give their best efforts to win business competition related to economic environment, and not dictated by accounting numbers. Management shall not pay attention only on accounting-based control – financial aspect, because accounting has developed to embrace non financial aspect as well.
PENILAIAN KINERJA BERBASIS BALANCED SCORECARD PADA BANK UTAMA Nyoman Pramesti Sukma; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 5 No 2 (2013)
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

ABSTRAK Perkembangan bisnis perbankan yang semakin kompetitif menyebabkan manajemen perlu menetapkan strategi persaingan yang tepat dan merumuskannya dalam tujuan yang ingin dicapai. Agar manajemen yakin bahwa tujuan yang ditetapkannya telah tercapai, maka harus dilakukan penilaian kinerja.Tujuan jangka panjang dapat dicapai jika kinerja keuangan didukung oleh kinerja non keuangan. Pengukuran kinerja dengan menggunakan Balanced Scorecard adalah salah satu alat penilaian untuk mengukur kinerja keuangan dan non  keuangan. Penelitian ini bertujuan untuk mengukur kinerja keuangan dan non keuangan pada Bank Utama dengan Balanced Scorecard. Penelitian ini menggunakan data sekunder yaitu Rencana Kerja Manajemen dan Laporan Tahunan periode 2011 dan 2012. Berdasarkan hasil analisis kinerja dengan metode Balanced Scorecard, didapat hasil bahwa aspek non keuangan, yakni kinerja perspektif pembelajaran dan pertumbuhan, proses bisnis internal, serta kinerja dari perspektif pelanggan memperoleh hasil yang baik. Hal ini memicu kinerja perspektif keuangan yang juga meningkat setiap tahunnya. Kata kunci: persaingan, strategi, penilaian kinerja, balanced scorecard
Factors Affecting Whistleblowing Intention (Studies at Universities in Bali) Ni Wayan Trisna Kusumayanti; Dewa Gede Wirama; I.G.A.M. Asri Dwija Putri; Komang Ayu Krisnadewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5029

Abstract

Fraud is one of the actions that can harm an organization. Therefore, it is important to pay attention to efforts to prevent fraud, one of which is the existence of a whistleblowing system. This study aims to obtain empirical evidence regarding the effect ofproviding financial rewards, personal costs, anonymous reporting channels, and the level of seriousness of fraud on the intentions of the finance department employees to carry out whistleblowing. This research was conducted at universities in the province of Bali. Determination of the sample in this study using purposive sampling. The total sample used is 213 samples. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that financial rewards have a positive effect on whistleblowing intentions. Personal cost has no effect on whistleblowing intention. Anonymous reporting channels have a positive effect on whistleblowing intentions. The level of seriousness of fraud has a positive effect on whistleblowing intentions. The results of this study can be used to optimize whistleblowing intentions. This can be done by optimizing the financial rewards given to employees so that they can meet the needs of employees and will create a strong intention to do whistleblowing.
Co-Authors AMELIA VERONICA Dewa Gede Wirama I.G.A.M. Asri Dwija Putri NI PUTU MERIANI Ni Wayan Trisna Kusumayanti Nyoman Pramesti Sukma