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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Gayatri Gayatri
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Factors That Influence the Accountability of Village Fund Management with Individual Morality as a Moderating Variable Dewi, Ni Putu Wina Purnama; Sujana, I Ketut; Gayatri, Gayatri; Ratnadi, Ni Made Dwi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4228

Abstract

Globalization is an opportunity and a challenge that must be faced by all citizens of the world, including Indonesia. The development of increasingly advanced information and communication technology will have a positive or negative impact on the sovereignty of a nation. In addition, globalization also makes access to information easier and faster to spread throughout the country, creating global transparency where the physical boundaries of a country's sovereignty are threatened with various disturbances and obstacles. This study uses a normative juridical approach aimed at knowing more about state defense education and its urgency in the era of society 5.0, so in order to maintain the integrity and sovereignty of the Indonesian state from various bad things caused by the development of globalization, through an integrated state defense approach in learning Citizenship at various levels of education in Indonesia is expected to foster the spirit of nationality for the next generation to always maintain the integrity of the unitary state of the Republic of Indonesia, because basically the effort to defend the country is an obligation for all citizens, which is carried out with full responsibility and is willing to sacrifice in service. to the state and nation, as for several important points contained in the concept of state defense including planning, governance, training management, learning methods, enrichment and deepening as well as real practices that can be developed in real life. nation and state, while the characteristics of students in practicing the concept of defending the state are maximizing time as good students and obeying all norms and laws that apply in Indonesia, then having good morals and attitudes, and balanced with noble national insight .
Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard dalam Menghadapi Masyarakat Ekonomi Asean Gayatri Gayatri; A.A G.P Widanaputra; Bambang Suprasto H.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
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 (46.704 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p02

Abstract

The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done by purposive sampling that students of the accounting department term IV and V of the school year 2014/2015 at the Faculty of Economics and Business, Udayana University. The analysis in this study uses procentage descriptive method. This research found that students from the accounting department are well understand the development of the profession, opportunities, and chalenges facing the accounting profession in the Asean Economic Community. Keywords: Accounting, IFRS, ASEAN economic community
PENGARUH JOB BURNOUT DAN WORK OVERLOAD PADA KINERJA AUDITOR DENGAN EMOTIONAL STABILITY SEBAGAI PEMODERASI Made Laksmi Cintya Pucangan; Gayatri Gayatri; Ni Ketut Rasmini; Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.03.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.933 KB) | DOI: 10.24843/EEB.2022.v11.i03.p10

Abstract

Auditor is a profession that has certain qualifications in performing audit tasks on financial statements and activities of a company, organization, institution or agency. The purpose of this study was to obtain empirical evidence about the effect of job burnout and work overload on auditor performance and the ability of emotional stability to moderate the effect of job burnout and work overload on auditor performance. This research was conducted at the Public Accounting Firm in Bali The data was collected using questionnaires. The method of determining the sample using purposive sampling with a sample of 75 auditors at the Public Accounting Firm in Bali Province. The data analysis technique used Structural Equation Model (SEM) with Partial Least Square (PLS) software. The results of the analysis show that job burnout has a negative effect on auditor performance. Work overload has a negative effect on auditor performance. Emotional stability weakens the effect of job burnout on auditor performance, and emotional stability weakens the effect of work overload on auditor performance. The implications of this research are theoretically to confirm the relationship between attribution theory and job burnout, work overload, emotional stability, and auditor performance. The practical implications of this research are to provide input on improving the performance of auditors at Public Accounting Firms in Bali Province.
Ukuran Perusahaan Memoderasi Pengaruh Free Cash Flow dan Leverage Terhadap Kebijakan Dividen I Kadek Edi Rian Trisna; Gayatri Gayatri
E-Jurnal Akuntansi Vol 26 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i01.p18

Abstract

Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain empirical evidence on the effect of free cash flow and leverage on dividend policy and firm size capability in moderating the effect of free cash flow and leverage against dividend policy. Companies going public listed on the Indonesia Stock Exchange (BEI) year 2013-2017 is the location of research with purposive sampling as a method of determining the sample. Companies that meet the criteria are 10 companies with a total of 39 observations. Moderated Regression Analysis (MRA) was used to test in this research. The result showed that free cash flow had positive and leverage effect negatively on dividend policy. The study also found that firm size is able to strengthen the effect of free cash flow on dividend policy and weaken the influence of leverage on dividend policy. Keywords: dividend policy, free cash flow, leverage, company size..
Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Kepemilikan, Leverage, dan Umur Perusahaan Pada Ketepatan Waktu Pelaporan Keuangan I Gst Ayu Putu Bunga Valentina; Gayatri .
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p22

Abstract

Timeliness in the presentation of financial statements to the public is needed and therefore each company is expected not to postpone the presentation of financial statements. One way to measure transparency and quality of financial reporting is timeliness, time span between the date of the company report and the date when financial information is publicly disclosed relates to the quality of the financial information reported. Timely delivery of financial statements is one of the important characteristics in supporting the relevance of financial information. Information has the potential to lose its relevance due to age and extension of time delay in the presentation of financial statement information, thus becoming less useful information for economic decision making. The purpose of this study is to analyze the effect of profitability, firm size, ownership structure, leverage, and firm age on timeliness of reporting Finance. The research population is all bank companies registered in BEI for the period of 2012-2016 which totals totaling 43 bank companies, and samples in the research that meet the criteria selected in the sample determination are 28 companies with the total sample during the period 2012-2016 as many as 140 companies. Analytical techniques in this study using logistic regression Based on the results of the analysis found that profitability and leverage does not affect the timeliness of financial reporting while firm size, ownership structure and age of the company have a positive effect on timeliness of financial reporting. This proves that profitability, firm size, ownership structure, leverage and age of the firm can affect the timeliness of financial reporting. Keywords: profitability, firm size, ownership structure, leverage, age of company and timeliness of financial reporting.
Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak Made Yeni Latrini; Gayatri Gayatri
E-Jurnal Akuntansi Vol 25 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p29

Abstract

This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN TERHADAP POTENSI TERJADINYA BUDGETARY SLACK Luh Gede Ardi Tresnayani; ' Gayatri
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of budget participation, information asymmetry, the capacity of individuals, and the clarity of the budget targets for potential budgetary slack. This research was conducted at the regional work units Bangli regency. The population in this study are all SKPD Bangli. The sample in this study using purposive sampling method with a sample of 108 respondents. This study uses data collection using questionnaires. The analysis technique used is multiple linear regression. Results of this analysis indicate budget participation and budget goal clarity negatively affect the potential budgetary slack. Instead the results of the analysis of asymmetry of information and the capacity of individuals showed a positive relationship to the potential budgetary slack.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Pria Juni Prasetya; Gayatri Gayatri
E-Jurnal Akuntansi Vol 14 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of firm size on earnings management through corporate social responsibility disclosure. Population in this study are all of manufacturing companies listed in Indonesia Stock Exchange 2012-2014 period. Number of samples 42 companies obtained by purposive sampling technique. Data Analysis used in this study is the path analysis. This study  found that firm size positive effect on corporate social responsibility disclosure. firm size and corporate social responsibility disclosure negative effect on earnings management. firm size significantly negative effect on earnings management through corporate social responsibility disclosure. This indicates corporate social responsibility disclosure able to mediate the relationship between firm size and earnings management.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem Tut Madiguna Agung; Gayatri .
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p17

Abstract

Fenomena di dalam perkembangan sektor publik di Indonesia adalah menguatnya tuntutan atas kualitas laporan keuangan pemerintah. Laporan keuangan pemerintah yang dihasilkan harus memenuhi karakteristik kualitatif pada Peraturan Pemerintah Nomor 71 Tahun 2010. Penelitian dilakukan pada SKPD Kabupaten Karangasem yang berjumlah 43 SKPD di lingkungan Pemerintah Kabupaten Karangasem. Jumlah sampel yang diambil sebanyak 129 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, kompetensi sumber daya manusia, sistem pengendalian internal, komitmen organisasi dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah. Peneliti selanjutnya diharapkan agar dapat menambah faktor-faktor lain yang mungkin dapat mempengaruhi kualitas laporan keuangan Pemerintah daerah, misalnya menambah variabel independen atau variabel moderasi seperti penerapan standar akuntansi pemerintahan. Selain itu, agar hasil penelitian dapat digunakan secara luas, maka peneliti selanjutnya sebaiknya dapat menambah subjek penelitian dan tidak hanya terbatas pada satu Kabupaten saja.
Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa Ayu Ariani; Gayatri Gayatri
E-Jurnal Akuntansi Vol 31 No 10 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i10.p06

Abstract

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District. Keywords: Good Governance; Competency; Culture; Performance.
Co-Authors A.A. Putri Pintari Dewi Agus Krisna Saputra Anak Agung Gde Putu Widanaputra Anak Agung Gde Wimba Wardhana Anak Agung Ngurah Bagus Dwirandra Ayu Ariani Dewa Gede Wirama Dewi, Ni Putu Wina Purnama Herkulanus Bambang Suprasto I Gst Ayu Putu Bunga Valentina I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Adhi Partama I Gusti Ngurah Agung Suaryana I Kadek Edi Rian Trisna I Kadek Rama Artikanaya I Ketut Sujana I Made Dwi Darma Artanaya Ida Ayu Candra Apsari Manuaba Ida Ayu Chintya Utami Dewi Ida Ayu Made Dwiki Paramitha Ika Putri Adnyani Ike Faradina K. Budiartha Kadek Danu Dwika Riyatna Komang Putra Suardana Luh Gede Ardi Tresnayani Luh Putu Sita Dewi Luh Wulan Permatasari Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Yenni Latrini Maria Meiatrix Ratna Sari N.L.S. Widhiyani Ni Gusti Ayu Gayatri Ni Kadek Astri Winanti Ni Kadek Melina Pebriyanti Ni Kadek Novita Madani Ni Ketut Rasmini Ni Komang Ayu Julia Praba Dewi Ni Komang Maya Antari Ni Made Dwi Ratnadi Ni Nyoman Widiasih Ni Putu Ayu Devi Yanti Ni Putu Ayu Nirvana Setyawati Ni Putu Laksmi Narayanti Ni Putu Wanda Anggeliana Putri Ni Wayan Sekar Andiani Nyoman July Wiradiputra Nyoman Ratna Candradewi Pande Kadek Ary Raditya Permadi Pria Juni Prasetya Putu Amanda Yadiari Putu Ika Sawitri Thahira Qarimma Nursabilla Timtom Bagus Pradana Pinto Tut Madiguna Agung