Articles
<![CDATA[FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI ]]>
<![CDATA[Sari, A.A Pt. Agung Mirah Purnama]]>;
<![CDATA[Putra, I Made Wianto]]>;
<![CDATA[Putra, I Gst. B. Ngr. P.]]>;
<![CDATA[Yudha, Cokorda Krisna]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (257.833 KB)
|
DOI: 10.23887/jia.v3i2.16642
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.]]>
<![CDATA[Pengaruh Opini Going Concern, Pergantian Manajemen, Kesulitan Keuangan, Dan Reputasi Auditor Pada Auditor Switching ]]>
<![CDATA[Cokorda Krisna Yudha]]>;
<![CDATA[Komang Adi Kurniawan Saputra]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 2 (2019): Juli (2019) - Desember (2019) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (247.07 KB)
|
DOI: 10.26533/jad.v2i2.380
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2017-2017. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditor switching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching.]]>
<![CDATA[Analisis Pengaruh Faktor Psikologis Wisatawan Pada Keputusan Berkunjung ]]>
<![CDATA[Cokorda Krisna Yudha]]>;
<![CDATA[I Gusti Agung Prama Yoga]]>;
<![CDATA[I Made Chandra Mandira]]>
<![CDATA[ Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 6, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Universitas Kadiri ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/ekonika.v6i2.1360
<![CDATA[Bali is one of the tourism barometers in Indonesia which also supports the Indonesian economy. Various strategic steps were taken to attract tourist visits to Bali. Interest will lead as consideration for a tourist to make various tourism decisions, one of which is visiting decisions. The decision to visit can be influenced by several factors, one of them is influenced by psychological factors of tourist as a consumer. Psychological factors are a person's internal processes that exist within the consumer itself which consists of motivation, perception, attitude, learning and personality that have a very strong influence on consumers in making purchasing decisions which in this study are visiting decision making. Data collection was carried out by using a questionnaire method which was distributed to the respondents. Respondents of this study were domestic tourists who visited the Neka Museum in 2020. Based on the results of data analysis using multiple linear regression analysis, it was found that motivation, attitudes, perceptions, and personality had a positive and significant effect on visiting decisions. Learning variables do not have a significant effect on visiting decisions.]]>
<![CDATA[Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi ]]>
<![CDATA[Luh Putu Lusi Setyandarini Surya]]>;
<![CDATA[Cok Istri Ratna Sari Dewi]]>;
<![CDATA[Cokorda Krisna Yudha]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/aksioma.v17i2.46
<![CDATA[Cara pandang auditor dalam menanggapi informasi, berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi. Hal tersebut akan mempengaruhi judgment yang akan dibuatnya. Salah satu faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini adalah kompleksitas tugas. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompleksitas tugas pada audit judgment, serta kemampuan variabel religiusitas memoderasi pengaruh kompleksitas tugas pada audit judgment. Pengumpulan data dilakukan dengan menggunakan kuesioner, pada 62 auditor di Kantor Akuntan Publik se-Provinsi Bali sebagai responden. Teknik analisis data yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil analisis statistik menunjukkan bahwa kompleksitas tugas berpengaruh negatif pada audit judgment serta menunjukkan bahwa religiusitas mampu memperlemah pengaruh kompleksitas tugas pada audit judgment. Hal ini menunjukkan bahwa semakin tinggi tingkat religiusitas yang dimiliki auditor maka semakin baik kualitas audit judgment yang dihasilkan pada saat auditor menghadapi tugas yang kompleks.]]>
<![CDATA[PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEJELASAN TUJUAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten Badung) ]]>
<![CDATA[Cok Istri Ratna Sari Dewi]]>;
<![CDATA[Luh Putu Lusi Setyandarini Surya]]>;
<![CDATA[Cokorda Krisna Yudha]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1115.331 KB)
<![CDATA[Abstrcat This study aims to determine the effect of training, top management support and clarity of objectives on the effectiveness of the Regional Financial Accounting System (SAKD) in Regional Implementing Organizations (OPD) in the Government of Badung Regency. A successful implementation of the system is not only determined by mere technical mastery, the behavioral factors of individual system users can also determine the success of implementation. Training factors, top management support and clarity of objectives are needed to increase the effectiveness of the Regional Financial Accounting System (SAKD) in an organization to support the application of the system in meeting the demands of the public regarding transparency and accountability of public sector institutions. This study uses 132 civil servants who have a main duty to manage finances in the OPD at the Badung Regency Government as a research sample. Determination of the sample in this study using simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study found that training, top management support and clarity of objectives on the Regional Implementing Organization (OPD) in the Badung Regency Government had a positive effect on the effectiveness of the Regional Financial Accounting System (SAKD). Keywords: Clarity of purpose; effectiveness of the regional financial accounting system; top management support; training Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, dukungan manajemen puncak dan kejelasan tujuan terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung. Suatu keberhasilan implementasi sistem tidak hanya ditentukan pada penguasaan teknis belaka, faktor perilaku dari individu pengguna sistem juga dapat menentukan kesuksesan implementasi. Faktor pelatihan, dukungan manajemen puncak dan kejelasan tujuan diperlukan untuk meningkatkan efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) dalam suatu organisasi untuk mendukung penerapan sistem tersebut dalam memenuhi tuntutan masyarakat tentang transparasi dan akuntabilitas lembaga sektor publik. Penelitian ini menggunakan 132 pegawai negeri sipil yang memiliki tupoksi untuk mengelola keuangan di OPD pada Pemerintah Kabupaten Badung sebagai sampel penelitian. Penentuan sampel dalam penelitian ini menggunakan teknik simple random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menemukan bahwa pelatihan, dukungan manajemen puncak dan kejelasan tujuan pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung berpengaruh positif terhadap terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD). Kata Kunci: Kejelasan tujuan; efektivitas sistem akuntansi keuangan daerah; dukungan manajemen puncak; pelatihan]]>
<![CDATA[Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu ]]>
<![CDATA[Cokorda Krisna Yudha]]>;
<![CDATA[Cok Istri Ratna Sari Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 4 (2020) ]]>
Publisher : <![CDATA[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.2020.v30.i04.p13
<![CDATA[This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village. Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.]]>
<![CDATA[PERAN DESA ADAT BALI DALAM MELANCARKAN KEBIJAKAN PENANGGULANGAN PANDEMI COVID-19 ]]>
<![CDATA[I Made Chandra Mandira]]>;
<![CDATA[Cokorda Krisna Yudha]]>
<![CDATA[ Journal Publicuho Vol 4, No 1 (2021): February - April ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35817/jpu.v4i1.15993
<![CDATA[Traditional villages have become the spearhead of community activities, especially in Bali. Regional Regulation (Perda) No.4 of 2019 concerning Traditional Villages is a breath of fresh air for indigenous people in Bali because it has legal legitimacy and recognition. Traditional villages played an important role during the covid-19 pandemic in Bali because they were at the forefront of protecting their territories, from securing the area to distributing social assistance. This study aims to analyze the strategies carried out by the government through customary villages to launch policies during the Covid-19 pandemic. The method used in this research is a literature study, where the data obtained will be compiled, analyzed, and concluded which will lead to conclusions about the literature study of Balinese traditional villages as a strategy in launching policies during the pandemic. This study found that customary villages are a team that embodies effectiveness in efforts to tackle Covid-19 starting from the context, composition, and process in it to solidarity with social groups derived from local wisdom values. The welfare of members of customary villages, especially those assigned to the task force for handling Covid-19, must be considered and the regional government should not use a generic strategy to archive low costs and broad differentiation in implementing policies]]>
<![CDATA[FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI ]]>
<![CDATA[A.A Pt. Agung Mirah Purnama Sari]]>;
<![CDATA[I Made Wianto Putra]]>;
<![CDATA[I Gst. B. Ngr. P. Putra]]>;
<![CDATA[Cokorda Krisna Yudha]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jia.v3i2.16642
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.]]>
<![CDATA[PKM PENINGKATAN PENGETAHUAN DIGITALISASI MARKETING, AKUNTANSI DAN PERPAJAKAN KELOMPOK PENENUN DIANS TENUN & SONGKET KLUNGKUNG ]]>
<![CDATA[Cokorda Krisna Yudha]]>;
<![CDATA[Cok Istri Ratna Sari Dewi]]>;
<![CDATA[Ida Bagus Gde Indra Wedhana Purba]]>
<![CDATA[ Jurnal Abdi Masyarakat Vol 4, No 2 (2021): Jurnal Abdi Masyarakat Mei 2021 ]]>
Publisher : <![CDATA[Universitas Kadiri ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/jaim.v4i2.1826
<![CDATA[Klungkung Regency is one of the smallest regencies in Bali Province, but Klungkung Regency is famous for the handicrafts from each village. The emergence of the covid 19 outbreak, the number of craftsmen is decreasing and making craftsmen turn to business. It is necessary to improve the process of tax reporting, preparation of financial reports and marketing strategies for the weaving industry in Gelgel Village, Klungkung Regency. Providing material. Accounting and Marketing Mix strategies related to the benefits of marketing strategies in increasing sales turnover. The initial activity to be carried out is to build coordination with the manager of Dian Rumah Songket. This coordination is very important so that when implementing synergies activities can be achieved, the form of this community service program is the first training in preparing financial reports according to standards. Then after being given information about financial reporting, it is followed by providing materials related to digitalization Marketing. The target audience has an understanding of Tax Reporting, Preparation of Financial Reports for business financial conditions, Standard Financial Reports and Marketing Strategies in the Digital Era of Dians weaving and Songket businesses in Gelgel Klungkung village.]]>
<![CDATA[Pengaruh ROA, Terhadap Harga Saham Dengan Price To Book Value Sebagai Variabel Mediasi Perusahaan Indeks LQ45 Di BEI ]]>
<![CDATA[Cokorda Krisna Yudha]]>;
<![CDATA[I Gusti Ayu Ratih Permata Dewi]]>;
<![CDATA[I Gusti Agung Ayu Kartika Dewi]]>
<![CDATA[ ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Satya Dharma ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55822/asd.v15i1.243
<![CDATA[This study aims to examine the effect of return on assets on price to book value, price to book value and return on assets on stock prices, examine the role of price to book value in mediating the effect of return on assets on stock prices. This research was conducted at LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample used was 23 companies which were determined by purposive sampling technique. The data analysis technique used is path analysis which is processed with the help of SPSS 18.0 for Windows software. The results showed that return on assets had a significant positive effect on price to book value; price to book value has a significant positive effect on stock prices; return on assets has a significant positive effect on stock prices. This study also shows that price to book value is able to mediate the effect of return on assets on stock prices.]]>
