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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Padmayanti, Ni Putu Enny Widhi; Suryandari, Ni Nyoman Ayu; Munidewi, I.A. Budhananda
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The value of the company describes a state of the company, with the high value of thecompany will be followed by the high prosperity of shareholders. Company value is reflected inthe company’s stock price. High corporate values can be predicted using information containedin financial statements and corporate governance mechanisms within the company. This studyaims to reexamine the effect of the variable return on assets and leverage on firm value with anindependent board of commissioners as a moderating variable.The sample in this study were70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.Determination of samples using purposive sampling method. The analytical tool used is moderateregression analysis.The results of the study indicate that the return on assets variable doesnot affect the value of the company. The leverage variable also does not affect the value of thecompany. Independent commissioner variables are able to strengthen the relationship betweenROA and company value. But the independent board of commissioners is not able to moderatethe relationship between leverage and company value.
EKSPLORASI PEMAKNAAN PELAPORAN SPT TAHUNAN PPH 21 DARI KACAMATA WAJIB PAJAK ORANG PRIBADI (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara) Beloan, Bertha; Mongan, Frischa Faradilla Arwinda; Suryandari, Ni Nyoman Ayu
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to explore deeper the meaning of Income tax (pph 21) from the perspective of an individual taxpayer in carrying out his responsibilities as a taxpayer in reporting tax payments.By using the purpose sampling method in the selection of informants, the selected informants are 4 informants consisting of employees in several private companies within the scope of the KPP Pratama Makasar Utara who have worked for a long time.The phenomenological analysis developed by Edmund Husserl is used to capture deeper the aims of this study by exploring the understanding of taxpayers and their responsibilities as individual taxpayers. The results showed that, there are differences in the meaning of Income tax (pph 21) and reporting from the perspective of an individual taxpayer. They consider that the tax is burdensome for them including the reporting that they must report to the tax office every year. This negative comment is caused by the lack of education from related parties regarding their responsibilities as taxpayers. Another finding is their reluctance to report Annual tax due to the absence of sanctions they have received due to non-compliance.
KRIPIK AYAM BUMBU BALI SEBAGAI ALTERNATIF USAHA BAGI IBU RUMAH TANGGA Suryandari, Ni Nyoman Ayu; Yuliastuti, Ida Ayu Nyoman; Primadewi, Siluh Putu Natha
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Chicken Chips is a traditional snack cultivated by people from various circles. It's tasty to make chicken chips can be enjoyed as a snack when casual or side dishes when eating. But along with the many parties who like, chicken chips can now be a business opportunity with a turnover of millions of dollars. This opportunity is utilized by Mrs. Putu Yuliana (43) by establishing a business of making chicken chips "Mesari". Chicken Chips excellence Mrs. Yuliana when compared to other similar products is more tasty taste of chicken chips taste. At first glance, the chicken chips creations of Mother Yuliana does look different when compared with chicken chips mostly with larger and larger shapes, larger packaging and thicker plastic so that makes the chicken chips look more neat than other chicken chips. This program is interesting to be implemented because the partners have the potential to grow but the business is still home industry that still use the machine and manual processing. Activities in this program involves two aspects, namely aspects of production and management aspects. The results that have been achieved in this program are: Aspects of production include 1). Supply of 1 grinding machine, 2). Procurement of 1 blender, 3). Procurement of 1 machine oil slicer (spinner), 4). Procurement of 2 packets of hand slippers. From the aspect of management is: 1). Counseling and guidance on simple bookkeeping, 2). Extension of new product innovation. In addition, the outcome of this program is 1). Draft scientific publications on journals, 2). Teaching materials, 3). Increase in quantity and quality of product with the addition of machine, 4). Improved understanding of simple bookkeeping, and 5). Increased revenue.
UPAYA PENINGKATAN PENDAPATAN USAHA GARMEN SUBHAN DAN SABLON BUDI Suryandari, Ni Nyoman Ayu; Primadewi, Siluh Putu Natha; Novitasari, Ni Luh Gde
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Along with the rise of Bali tourism from the Bali bombings that can not be denied affecting the export market of apparel in Bali, garment business is now starting to rise again. The products produced by garment entrepreneurs are also increasingly varied and creative. This is evidenced by the increasing number of garment entrepreneurs both multi-national scale, international, and home-based. Generally, nowadays, international and national garment entrepreneurs are handing out the process of sewing and coloring to smaller (home) entrepreneurs to get cheaper prices and the cost of production can be suppressed by large entrepreneurs. Partners in this program are two IRT Subhan and IRT Concerned Budi Utomo. Subhan garment business and screen printing business Budi is one of the many small entrepreneurs (home) who became business partners of multi-national and international garment entrepreneurs in Denpasar. This program is interesting to implement because both partners have the potential to grow but the business is still home industry that still use the machine with limited amount and manual processing. The results that have been achieved in this program involves three aspects namely aspects of production and management aspects. Aspects of production include the procurement of pleret machines, press machines, screen printing tables, and the arrangement of production space. From the aspect of management is done counseling and guidance of simple way bookkeeping. The other result has been achieved in the form of teaching materials. The targets in this program are scientific publications on journals, increasing quantity and quality of products with the addition of plating machines, press machines and screen printing desks, improving understanding of simple bookkeeping, and increasing turnover on partners with new engine procurement.
IMPLIKASI GCG DAN BUDAYA LOKAL BALI TERHADAP KINERJA LPD Wati, I Gusti Agung Ayu Emas Tri Buana; Suryandari, Ni Nyoman Ayu; Putra, Gede Bagus Brahma
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.799 KB) | DOI: 10.36733/juara.v10i1.756

Abstract

GCG is a relationship between interested parties in a regulated and organized business. The application of GCG principles in managing LPD performance is very important because it will directly provide clear direction for the LPD to improve decision making responsibly and enables better management of LPD. Based on the application of LPD performance in the local culture (Tri Hita Karana concept) is very helpful because in it’s implementation it has the goal of achieving good LPD performance, then we need a guideline with the concept of local wisdom, which basically teaches tri hita karana it suppresses relationship in life in this world. This study aims to examine the effect of applying GCG principles and implementation of local culture on LPD performance in Abiansemal District. The sample in this study is all LPD in Abiansemal District with a total population and a sample of 34 LPD. Each LPD was taken by 2 respondents so that there were 68 respondents. This study uses the nonprobability sampling method with saturated sampling technique. Data colletion using a questionnaire. Data analysis techniques are multiple linear regression analysis techniques. Hypothesis testing results show that transparency, accountability, responsibility, and independence do not affect the performance of LPD in the Abiansemal District, while the principles of fairness and implementation of local culture has a positive effect on LPD performance in the Abiansemal District.
Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali Megayani, Ni Kadek; Suryandari, Ni Nyoman Ayu; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20671

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Abstract. This study aims to examine the effect of independence, due professional care, external locus of control and internal locus of control on audit quality with auditor experience as a moderating variable. The sample used was 54 auditors obtained by purposive sampling method. The analytical tool used is moderated regression analysis. The results showed that the independence and due professional care had a positive effect on audit quality, while the external locus of control and internal locus of control does not effect on audit quality. The auditor's experience is able to strengthen the relationship between Due professional care to audit quality, while the auditor's experience is not able to moderate the relationship between independence, external locus of control and internal locus of control to audit quality. Abstrak. Penelitian ini meneliti mengenai pengaruh independensi, due professional care, locus of control eksternal dan locus of control internal terhadap kualitas audit pada Kantor Akuntan Publik di Provinsi Bali. Sampel yang digunakan sejumlah 53 auditor yang diperoleh berdasarkan teknik purposive sampling. Alat analisis yang digunakan adalah analisis Moderated Regression Analysis (MRA). Hasil penelitian menunjukan bahwa variabel independensi dan due professional care berpengaruh positif terhadap kualitas audit, sedangkan variabel locus of control eksternal dan locus of control internal tidak berpengaruh terhadap kualitas audit. Pada penelitian ini juga didapat hasil bahwa pengalaman mampu memperkuat hubungan antara due profesisonal care terhadap kualitas, sedangkan pengalaman tidak mampu memoderasi hubungan antara variabel independensi, locus of control eksternal dan locus of control internal terhadap kualitas audit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING Ayu Suryandari, Ni Nyoman
Media Komunikasi FPIPS Vol 10, No 2 (2011)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v10i2.461

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ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh praktik income smoothing pada perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta. Income smoothing diukur menggunakan Index Eckel. Variabel bebas dalam penelitian ini adalah ukuran perusahaan (diukur dengan total asset), Return on Asset (ROA), Net Profit Margin (NPM), rasio Debt to Total Asset, dan Debt to Equity Ratio (DER).Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta tahun 2000-2005. Sampel penelitian berjumlah 39 perusahaan. Penelitian ini menggunakan analisis binary logistic regression. Hasil analisis menunjukkan bahwa hanya ukuran perusahaan yang berpengaruh positif dan signifikan terhadap income smoothing, sedangkan Return on Asset, Net Profit Margin, Total Debt to Total Asset, dan Debt to Equity Ratio tidak mempengaruhi praktik income smoothing.Kata kunci :Ukuran Perusahaan, Return On Asset, Net Profit Margin, Total Debt to Total Asset, dan Debt to Equity Ratio
SISTEM PENGENDALIAN INTERN PADA KOPERASI SE-BALI Ayu Suryandari, Ni Nyoman; Novitasari, Ni Luh Gde
Jurnal Ilmu Sosial dan Humaniora Vol 5, No 2 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i2.8486

Abstract

Dalam perkembangannya ada berbagai permasalahan yang dihadapi koperasi, misalnya dalam pembiayaan dan permodalan. Agar mampu bersaing dengan lembaga keuangan lainnya, maka koperasi harus menentukan kebijakan dan strategi yang harus dikembangkan dan ditingkatkan. Salah satu kebijakan yang dapat diambil adalah meningkatkan efektivitas sistem pengendalian intern. Sistem pengendalian dalam koperasi diduga ditentukan oleh ukuran koperasi, jenis koperasi serta  pengalaman kepengurusan dan manajemen. Penelitian pada koperasi jarang dilakukan karena koperasi sering dianggap sebagai organisasi kecil yang tidak begitu memerlukan pengendalian intern. Sampel yang digunakan dalam penelitian ini terdiri dari 98 koperasi dari 4.231 koperasi yang aktif di Bali dengan menyebarkan kuisioner pada koperasi-koperasi tersebut. Penyebaran kuisioner dilakukan dengan teknik simple random sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah ukuran koperasi berpengaruh positif terhadap kualitas sistem pengendalian intern, jenis koperasi berpengaruh terhadap kualitas sistem pengendalian intern, dan pengalaman kepengurusan dan manajemen tidak berpengaruh terhadap  kualitas   sistem  pengendalian  intern.
PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN Endiana, I Dewa Made; Suryandari, Ni Nyoman Ayu
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.80-89

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Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.
PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI susandya, Anak Agung Putu Gede Bagus Arie; Suryandari, Ni Nyoman Ayu
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3579

Abstract

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection.