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All Journal International Journal of Applied Sciences in Tourism and Events Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Bisnis dan Kewirausahaan Jurnal Riset Terapan Akuntansi Journal of Applied Sciences in Accounting, Finance, and Tax

I Made Bagiada

Politeknik Negeri Bali

Author-ID : 239713

Arts Humanities Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document

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Articles

PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL DAN TIME BUDGET PRESSURE TERHADAP KEMAMPUAN MENDETEKSI FRAUD Desak Putu Suciwati; Ni Putu Ari Astari; I Made Bagiada
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

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Kegagalan auditor mendeteksi fraud mengakibatkan turunnya kepercayaan masyarakat terhadap kredibilitas akuntan publik. Penelitian ini bertujuan untuk menguji pengaruh kompetensi, skeptisisme profesional, dan time budget pressure terhadap kemampuan mendeteksi fraud pada KAP di Bali secara parsial dan simultan. Pengumpulan data penelitian menggunakan kuesioner dengan purposive sampling, sehingga diperoleh 60 sampel yaitu auditor yang bekerja di KAP Bali yang terdaftar pada direktori 2018 IAPI. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa 1) kompetensi auditor berpengaruh positif dan signifikan terhadap kemampuan mendeteksi fraud, 2) skeptisisme profesional berpengaruh positif dan signifikan terhadap kemampuan mendeteksi fraud, 3) time budget pressure berpengaruh negatif dan signifikan terhadap kemampuan mendeteksi fraud, 4) secara simultan (serentak) variable kompetensi, skeptisisme profesional, dan time budget pressure berpengaruh signifikan terhadap kemampuan mendeteksi fraud pada akuntan publik di Bali dengan adjusted R square sebesar 0,893 yang artinya 89,3% variasi kemampuan mendeteksi fraud dipengaruhi oleh model yang dibentuk oleh kompetensi, skeptisisme profesional, dan time budget pressure. Kata Kunci: kompetensi, skeptisisme profesional, time budget pressure, fraud

ECOTOURISM BUSINESS COMPETENCE IN CREATING COMMUNITY INCOME Ketut Irianto; Ni Nyoman Aryaningsih; Ni Ketut Masih; Made Bagiada
Jurnal Internasional Ilmu Pengetahuan Terapan bidang Pariwisata dan Events Vol 1 No 1 (2017): June 2017
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali

The economic development of a region is determined by the increase of contribution of economic sector activity. The tourism sector is one of the economic sectors that has an important role in and is able to grow the regional economy. Sustainability of the tourism sector of the economy can not be separated from the role of environmental resources as tourism attractions (objects). This study is to analyze ecotourism business competence in creating income of community. The study is designed in a descriptive-quantitative way. The collection of data used is observation and interview. The data used is descriptive-quantitative in order to determine and analyze the ecotourism business competence and its impact on improving income of community. The results show that the strategy to achieve an income community must be supported by having business competence based on ecotourism. Business competence is dominated by social competence in creating people’s income in the tourism sector, yet less attention to other competencies. Ecotourism development is done by building the overall business competence and network of cooperation between the parties concerned.

DEVELOPING OF SALES ACCOUNTING MODEL HOTEL SUPPLIER ON GROWTH OF BUSINESS REVENUE Aryaningsih Ni Nyoman; Putu Rany Wedasuari; Made Bagiada; IGA Oka Sudiadnyani
Jurnal Internasional Ilmu Pengetahuan Terapan bidang Pariwisata dan Events Vol 3 No 2 (2019): December 2019
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali

The growth of Hotel's business market share in Bali province is 10% for the last 5 years, when viewed from demand side. This condition as an indication of hotel business in Bali is still moving to grow-flower, so it needs a variety of efforts to boost sales turnover of the business. The supply side of Bali's business ventures is faced with business risk and natural risk or business tipping point, as indicated by trade, hotel and restaurant sector at -8.75%. This research is important to make efforts to realize the strategic plan of Bali State of Polytechnic that is Sustainability Green Tourism. The purpose of this research is to study the development of accounting model of hotel supplier's sales and business growth, and to analyze the impact of development of accounting model of hotel supplier's sales to the growth of business result. Data collection used survey method, in-depth interview and documentation. Data were analyzed descriptive statistics and Geometric index. The research findings show that the sales accounting model uses the time system block. The business risks faced by hotel suppliers are the change of human resource recruitment and replacement, so that the supplier relations of the hotel become disrupted. The growth rate of sales turnover tends to decrease due to natural and business risks.

Behavior Determinants of Young Generation Entrepreneurship Based on Green Accounting Made Bagiada; Ni Nyoman Aryaningsih; I Made Sarjana; Made Dana Saputra
Jurnal Bisnis dan Kewirausahaan Vol 16 No 3 (2020): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v16i3.2088

Penelitian ini bertujuan untuk menganalisis faktor penentu perilaku entrepreneuship generasi muda berbasis green accounting. Rancangan penelitian adalah mixed methods (kombinasi kualitatif-kuantitatif). Metode pengumpulan data dilakukan dengan kuesioner, interview dan Group Disscussion. Metode analisis data lapangan dilakukan dengan uji Non-parametrik K-S Test dan Regresi Linear Stepwise (bertahap). Dimensi perilaku dikaji dengan komitmen, pengambilan keputusan, dan sikap. Entrepreneur generasi muda dikaji dengan pengetahuan kognitif, jaringan social, intensitas transaksi. Generasi muda dikaji dari umur, pendidikan, pengalaman, pembelajaran berpikir kritis. Green accounting dikaji dari aktivitas, biaya dan manfaat. Green Accounting (akuntansi lingkungan) merupakan upaya untuk menggabungkan manfaat lingkungan dan biaya ke dalam pengambilan keputusan ekonomi atau hasil keuangan usaha. Hasil penelitian diproleh analisis kurve normal dengan tes K-S ρ-value >α 0,05. Hasil pengujian K-S Test diperoleh z hitung 1,63 < Z Tabel 1,96. Hasil Analisis regresi linear stepwise menunjukkan bahwa penentu perilaku entreprenurship generasi muda berkontribusi terhadap aktivitas sebesar 79,6%, kontribusi terhadap biaya sebesar 53,6%, dan berkontribusi terhadap manfaat yang dihasilkan sebesar 52,9%. Optimalitas fungsi dan peran wirausaha generasi muda diprediksi mampu memecahkan masalah ekonomi. Rekomendasi hasil penelitian bahwa perilaku entreprenurship mampu menghasilkan kesempatan kerja baru dan generating income potential, sehingga perlu kajian lebih dari pengujian lanjutan spirit inovasi dan entrepreneurship muda yang bermanfaat dan berkarya.

PENGARUH REPUTASI AUDITOR DAN TIPE KEPEMILIKAN PERUSAHAAN PADA PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA I Dewa Made Mahayana; I Made Bagiada
Jurnal Bisnis dan Kewirausahaan Vol 11 No 1 Maret (2015): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

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This study was to analyze the effect of auditor reputation and the ownership type of the company in voluntary disclosure by using data on the Indonesian stock exchange where the research object is the financial report that manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of multiple regression analysis (multiple regression) with a confidence level of 95% (α = 5%), the coefficient of multiple correlation was found between the independent variables with the dependent variable 0.395 (R = 39.5%), this means that the level of the relationship between the independent variables the dependent variable is 39.50%. The coefficient of determination (R2 = 0.156), these results explain that 15.60% voluntary disclosure in annual reports listed manufacturing companies in the Stock Exchange, can be explained by the auditor reputation variables and variables of type of ownership, while 84.40% were explained by other variables outside of research. The results of multiple regression analysis on independent variables auditor reputation have significant value on the dependent variable 0,036 voluntary disclosure. These results show the higher the auditor's reputation higher voluntary disclosure, or conversely the lower the auditor reputation voluntary disclosure will be lower. Internal ownership has a significant value of 0.029, these results suggest that the independent variable is the significance of internal ownership is less than 0.05 (p <0.05), these results indicate that the higher the internal ownership, the higher the voluntary disclosure, or conversely the lower internal ownership of the company voluntary disclosure will also be lower. Ownership of government institutions, showed results lower than 0.022 significance level of 0.05 (P <0.05), these results suggest that the positive effect of government ownership on voluntary disclosure (voluntary disclousure). These test results show the higher holdings of government institutions, the company voluntary disclosure also higher, or conversely the lower ownership of government institutions, the voluntary disclosure will be lower, whereas non-governmental institutions ownership shows significant results 0,040 which was lower than the 0.05 level (P <0.05). , the ownership of institution non-governmental companies positive effect on voluntary disclosure (voluntary disclosure). Statistical tests above show that the higher the ownership of non-governmental institutions, the voluntary disclosure will be higher, and vice versa the lower the ownership of non-governmental institutions, the voluntary disclosure would be lower.

ANALISIS KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) STUDI KASUS PADA LPD DESA ADAT KEDONGANAN KUTA – BADUNG TAHUN 2013 – 2015 I Made Bagiada
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 6 No 2 (2017): Jurnal ACSY
Publisher : Politeknik Sekayu

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Penelitian ini bertujuan untuk mengetahui tingkat kesehatan LPD Desa Adat Kedonganan tahun 2013 –2015. Objek Penelitian. Objek penelitian adalah laporan keuangan perusahaan khususnya neraca dan laporanrugi laba pada LPD Desa Adat Kedonganan. Teknik analisis yang digunakan adalah metode Analisis Kuantitatifdengan melakukan analasis yang menggunakan lima rasio keuangan, sedangkan Analisis kualitatif dilakukandengan mengumpulkan data, dan menganalisa data yang dikumpulkan serta gambaran yang jelas sesuai dengankeadaan sebenarnya. Berdasarkan analisis dan pembahasan yang telah dilakukan dapat disimpulkan untukmasing – masing aspek tersebut, maka diperoleh skor gabungan untuk tahun 2013 sebesar 96,07%, tahun 2014sebesar 100,00%, tahun 2015 sebesar 95,61%. Sehingga dapat disimpulkan yaitu untuk tahun 2013, 2014 dan2015 tingkat kesehatan LPD Desa Adat Kedonganan berada dalam kondisi sehat.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITASPADA KOPERASI KARYAWAN GARUDA WISNU KENCAN PER JANUARI 2015 - OKTOBER 2017 I DEWA GEDE GAYATRY AGUNG; I MADE BAGIADA; I NYOMAN SUTANA
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 7 No 1 (2018): Jurnal ACSY
Publisher : Politeknik Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.952 KB)

Tujuan dari penelitian ini adalah : (1) Membuktikan secara empiris pengaruh perputaran kas,perputaran piutang secara parsial terhadap profitabilitas dalam rasio ROI pada Koperasi Karyawan GarudaWisnu Kencana. (2) Membuktikan secara empiris pengaruh perputaran kas dan perputaran piutang secarasimultan terhadap profitabilitas dalam rasio ROI pada Koperasi Karyawan Garuda Wisnu Kencana. Hasilpenelitian ini Perputaran kas secara parsial tidak berpengaruh signifikan terhadap Return OnInvestment padaKoperasi Karyawan Garuda Wisnu Kencana Periode Januari 2015– Oktober 2017. Sedangkan perputaranpiutang secara parsial menunjukan pengaruh signifikan terhadap Return OnInvestment pada Koperasi KaryawanGaruda Wisnu Kencana Periode Januari 2015 – Oktober 2017.Uji simultan menunjukkan bahwa perputaran kasdan perputaran piutang secara simultan berpengaruh signifikan terhadap Return on Investment pada KoperasiKaryawan Garuda Wisnu Kencana Periode Januari 2015– Oktober 2017. Efisiensi dalam penggunaan kas dankebijakan manajemen piutang akan berdampak langsung terhadap keuntungan atau profitabilitas

Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021 Ida Ayu Putu Jyotisna Garbania; I Made Bagiada; I Made Agus Putrayasa
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The execution of the standard of decentralization with regards to understanding the local independence of city in the Province of Bali has not been completely ready to investigate provincial pay sources which will uphold the outcome of carrying out territorial independence. Monetary information written in the Regional Government Budget isn't adequate to give sufficient data with respect to monetary administration execution in a specific locale. This exploration looked to evaluate the presentation of territorial monetary administration in Denpasar City during 2018-2021, as estimated by the local monetary reliance proportion, adequacy proportion, productivity proportion, the provincial consumption similarity proportion, the level of financial decentralization proportion and development proportion. Monetary Ratio Analysis utilizing the Budget Realization Report can be an estimating instrument for evaluating the monetary exhibition of nearby government. The exploration results uncovered that the monetary administration execution of Denpasar City during 2018-2021 still generally low in a few proportions explicitly the territorial monetary reliance proportion, productivity proportion, the level of monetary decentralization proportion and development proportion, while viability pro- portion and the local consumption similarity proportion show great monetary execution. It tends to be seen from its low territorial independence and its high reliance on the focal government. Furthermore, the territorial government has not had the option to smooth out the local funds in which provincial consumptions were more prominent than provincial incomes. The development pace of provincial monetary administration can be sorted as bad, since there is a lessening in pay consistently during the estimation time of the financial year.

Co-Authors Desak Putu Suciwati I DEWA GEDE GAYATRY AGUNG I Dewa Made Mahayana I Gusti Agung Oka Sudiadnyani I Made Agus Putrayasa I Made Sarjana I NYOMAN SUTANA Ida Ayu Putu Jyotisna Garbania Ketut Irianto Made Dana Saputra Ni Ketut Masih Ni Nyoman Aryaningsih Ni Putu Ari Astari Putu Rany Wedasuari

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