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This Author published in this journals
All Journal International Journal of Religious and Cultural Studies Journal of Tourism Economics and Policy Journal of Governance, Taxation, and Auditing
I Ketut Puja Wirya Sanjaya
Warmadewa University, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali Komang Adi Kurniawan Saputra; I Ketut Puja Wirya Sanjaya
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.03

Abstract

This study aims to examine the whistleblowing and Tri Hita Karana variables on fraud prevention in managing village funds. This study used a survey method with a questionnaire, while the method of determining the number of samples was the Slovin formula, which produced 88 villages as samples that received village funds in the Province of Bali. Data collection was done using personally administered questionnaires (personal questionnaires), which means that researchers can relate directly to the respondent and provide explanations as needed about the questionnaire and can be collected immediately after the respondent has answered them. Data analysis was conducted by using ordinary least square model multiple linear regression. The results of this study indicates that Tri Hita Karana culture significantly influences fraud prevention in managing village funds, while the whistleblowing variable does not show a significant effect on the prevention of fraud in village fund management. In village government and village fund management, mutual trust and mutual respect are regarded better compared to mutual accusation, meaning that the village government in Bali believes in national law and customary law in overcoming fraudulent perpetrators.
The Effect of Debt To Equity Ratio, Total Asset Turnover, Return On Assets And Return On Equity On Dividend Policy In Manufacturing Companies Indrawan PURWANTO; I Ketut Puja Wirya SANJAYA; Putu Gede Wisnu Permana KAWISANA
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.093 KB) | DOI: 10.38142/jtep.v1i3.109

Abstract

An industry has a clear goal, which is to reap profits in each of its performances, the profits generated by the industry in its performance cannot be separated from the donations of financial managers. The purpose of this study is to find out that dividend policy can increase business growth and development. The study method uses secondary data, obtained from the annual report of each industry with the year published 2015, 2016, 2017, 2018 and 2019. The total population of 182 obtained by 25 industries as an illustration with a year of observation as far as 5 years, so that an illustration of as many as 182 is obtained. 125 observations. The conclusions obtained in the results of this study that investors and potential corporate investors will be more careful and also pay attention to financial ratios that can be considered in carrying out investments.
The Effect Of Information Technology Advancement, Personal Engineering Capabilities, and Accounting Information System User Participation on Accounting Information System Effectiveness L.G.P Sri Eka JAYANTI; Ni Luh Kade Dinda DAMAYANTI; A.A Ayu Erna TRISNAWATI; I Ketut Puja Wirya SANJAYA
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.89 KB) | DOI: 10.38142/jogta.v1i1.396

Abstract

This study aims in this study to determine the effect of sophistication of information technology, personal technical ability and participation of users of accounting information systems on the effectiveness of accounting information systems. The population in this study are employees of the Village Credit Institution (LPD) in the District of Clan with sample which used that is as much 78 person respondents. The data analysis technique used in this research is Multiple Linear Regression, F-Coefficient and t-test. Based on the results of the study, it can be seen that: (1) sophistication technology information take effect positive and significant to system effectiveness information accountancy, where obtained coefficient regression 0.468 and sig 0.039. (2) the ability of personal techniques has a significant positive effect on the effectiveness of information systems accountancy, where obtained coefficient regression as big as 0.568 and sig 0.022. (3) the participation of users of accounting information systems has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.273 and sig 0.039. The magnitude of the influence of the independent variable on the sophistication of information technology is 57.1%. Suggestions that can be given by researchers are Lpada Village Credit Institutions (LPD) in Marga District in increasing the effectiveness of accounting information systems can be done by increasing the sophistication of information technology, personal technical skills and participation of users of accounting information systems.
Co-Authors A.A Ayu Erna TRISNAWATI Indrawan PURWANTO Komang Adi Kurniawan Saputra L.G.P Sri Eka JAYANTI Ni Luh Kade Dinda DAMAYANTI Putu Gede Wisnu Permana KAWISANA