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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Neutrino The Indonesian Accounting Review AKRUAL: Jurnal Akuntansi ComTech: Computer, Mathematics and Engineering Applications Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of International Conference Proceedings Jurnal Karya Abdi Masyarakat
Ni Putu Sri Harta Mimba
Fakultas Ekonomi Dan Bisnis Universitas Udayana.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences

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Social Enterprises Empowerment through the Quality Mapping Analysis of Intellectual Capital Development: A Case Study during Pandemic Mimba, Ni Putu Sri Harta; Putri, I Gusti Ayu Made Asri Dwija; Kresnandra, Anak Agung Ngurah Agung
AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p94-106

Abstract

Abstract During the pandemic period, government and society regard that social enterprises have more increasing role to reduce socials problems. Hence, there is an increased need to empowering social enterprises. This empowerment elevates their added value and competitiveness developing and improving their intellectual capital. However, the study on such development is not yet much explored. This study aims to fill this gap, especially in mapping the quality development of human, customer and structural capitals based on Resource Based Theory (RBT). The good quality of intellectual capital can enlarge the added value and competitiveness of social enterprises. This study is also develops the quality of intellectual capital to empowering social entreprises. This study used convenience sampling technique and obtained sample of 38 social entreprises. Quality mapping analysis and mean analysis are used to analyze the quality of each elemen of intellectual capital. This study finds that customer capital has the best development (mean score 166.9) followed by human capital (mean score 151.2) and then structural capital (mean score 145). This study also provides the mapping of some parts in the element of human, customer and structural capitals that require futher improvements. and possible solutions that doable and fruitful for social enterprises.
ELECTRONIC NOSE (E-NOSE) DESIGN FOR ARDUINO NANO-BASED HALAL HARAM IDENTIFICATION Kadafi, Muammar; Putra, Rachmad Almi
Jurnal Neutrino:Jurnal Fisika dan Aplikasinya Vol 13, No 1 (2020): October
Publisher : Department of Physics, Maulana Malik Ibrahim State Islamic University of Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/neu.v13i1.8903

Abstract

It has been successfully designed an Electronic Nose (e-Nose) instrumentation system consisting of 6 MQ gas sensors, namely, MQ2, MQ4, MQ5, MQ7, MQ9, MQ135. The E-nose system is used to identify halal-haram food. This E-Nose system uses an Arduino Nano microcontroller. The Graphic User Interface (GUI) system is built with Visual Studio 2008. Then, the data responses will be evaluated by using 2 patterns recognition methods called Principle Component Analysis (PCA). The classification results can be explained by the value of the score plot on the PCA of the data. PC1 accounts for 19% of the variance, and PC2 accounts for 5% of the variance, data obtained is stored and displayed on personal computers in Excel format. Each sample was tested for up to ten repetitions. The data obtained from the six sensors in the e-nose was processed using Minitab 18 and it was necessary to obtain classification data on lard, pig oil, and sample B, which were fried crackers using pork oil.
The Influence of Job Stress Levels on Auditor Performance with Personality Traits of the Big Five Personality Model as Moderators Widayani, Ni Luh Ulansari Manikan; Mimba, Ni Putu Sri Harta; Ratnadi, Ni Made Dwi; Dwija P, I Gusti Ayu Made Asri
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.v5i1.3662

Abstract

State auditors have an important role in assessing whether public sector entities are doing what they are supposed to do and work to detect and prevent public corruption so that better management of nation finances can be achieved. Looking at several cases involving financial administrators, the big responsibility in realizing a clean and free nation from corruption, collusion and nepotism leads the auditor to a level of work stress which is estimated to affect the auditor's performance. This study examines the effect of work stress on auditor performance using the “Big Five Personality Traits” model which consists of five factors: extraversion, agreeableness, conscientiousness, openness to experience and neuroticism/emotional stability as moderating variables. The study is conducted by surveying 36 auditors who work for the Supreme Audit Board of the Republic of Indonesia representative in Bali Province (BPK RI Perwakilan Provinsi Bali) and using Partial Least Square (PLS) analysis. The result show that work stress level negatively affects auditor performance. The big five personality model also plays a role in moderating the effect of work stress on auditor performance with the following results: 1) openness to experience significantly strengthens the relationship between work stress level and auditor performance, 2) conscientiousness insignificantly strengthens the relationship between work stress level and auditor performance, 3) extraversion significantly weakens the relationship between work stress level and auditor performance, 4) agreeableness insignificantly weakens the relationship between work stress level and auditor performance and 5) emotional stability significantly weakens the relationship between work stress level and auditor performance.
Pengaruh Intellegence Quotient, Emotional Quotient, Spiritual Quotient, dan Tekanan Anggaran Waktu Audit Pada Perilaku Underreporting Of Time A. A.Ngurah Indrajaya; Ida Bagus Putra Astika; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
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 (148.678 KB) | DOI: 10.24843/JIAB.2017.v12.i02.P03

Abstract

ABSTRACT This study aims to explore the effect of the intellectual, emotional, spiritual and audit time of underreporting of time behavior. The method used in this study is explanatory research, which would explain the causal relationship between the four independent variables on the dependent variable. This study collected data through questionnaires. The population of this study are from public accountant auditors. This study used total sampling which used all population. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Multiple Linear Regression Analysis. Based on the results of the analysis showed that Intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive influence on the underreporting of time behavior. The results showed that the level of Intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not do the underreporting of time behavior. Keywords: Underreporting of Time Behaviour, Intellectual Quotient, Emotional Quotient, Spiritual Quotient, Time Budget Pressure
PERAN PSYCHOLOGICAL CAPITAL DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMPETENSI MANAJERIAL PADA KINERJA MANAJERIAL I Komang Abdi Parumartha Pande; A. A. N. B. Dwirandra; Ni Putu Sri Harta Mimba
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.132 KB)

Abstract

This study aimed to test the performance by integrating the budgetary participation and managerialcompetence with conditional factors (psychological capital and organization commitment). Performancetested was the managerial performance of Denpasar Water Supply Company. The research was conductedby survey and questionnair distributed to all managers who have a higher management and staff as wellas directly involved in the budgeting process. The questionnaire can be used is 36 questionnaires. Dataanalysis was performed using regression and residual test for equality moderation. The results showedbudgetary participation and managerial competence has positive effect on managerial performance;psychological capital and organizational commitment strengthening effect budgetary participation onmanagerial performance; psychological capital and organizational commitment strengthening effectmanagerial competence on managerial performance.Keywords: managerial performance, budgetary participation, managerial competence,psychological capital, organizational commitment.
KEMAMPUAN KOMITMEN ORGANISASI MEMODERASI PENGARUH INDEPENDENSI, DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE PADA KUALITAS AUDIT (Studi Empiris pada BPKP Perwakilan Provinsi Bali) Anak Agung Made Bayu Wirama; Ni Putu Sri Harta Mimba
Buletin Studi Ekonomi VOL.21.NO.2.AGUSTUS 2016 (PP 115-232)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.031 KB) | DOI: 10.24843/bse.2016.v21.i02.p01

Abstract

Abstract: The Organization Commitment to Moderated The Effect Of Independency, Due ProfessionalCare, Time Budget Pressure on Audit Quality. This research is aims to determine the effect ofindependency, due professional care, time budget pressure on audit quality and the ability of theorganization commitment to moderated the effect of independency, due professional care, time budgetpressure on audit quality. The data was collected using questionnaire. The amount of samples in thisresearch selected using purposive sampling method. The analysis techniques used are moderatedregression analysis. The results show that independency and time budget pressure has positive effecton audit quality. Due professional care have an effect but not significant on audit quality. Organizationcommitment cannot moderate the influences of independency, due profesional care and time budgetpressure on audit quality.Keywords: audit quality, independency, due professional care, time budget pressure.Abstrak: Kemampuan Komitmen Organisasi Memoderasi Pengaruh Independensi, Due ProfessionalCare, Time Budget Pressure pada Kualitas Audit. Penelitian ini bertujuan untuk mengetahui pengaruhindependensi, due professional care, time budget pressure pada kualitas audit dan kemampuan komitmenorganisasi dalam memoderasi pengaruh independensi, due professional care, time budget pressurepada kualitas audit. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner.Jumlah sampel yang dipilih berdasarkan metode purposive sampling. Teknik analisis data yang digunakanadalah analisis regresi moderasi. Hasil penelitian menunjukkan bahwa independensi dan time budgetpressure berpengaruh positif pada kualitas audit. Due professional care tidak berpengaruh signifikanpada kualitas audit. Komitmen organisasi tidak mampu sebagai pemoderasi pengaruh independensi, dueprofesional care, time budget pressure pada kualitas audit.Kata kunci: kualitas audit, independensi, due professional care, time budget pressure, komitmenorganisasi.
TAPPING BOX APPLICATION, QUALITY SERVICE, TAX KNOWLEDGE, TAX PAYER’S OBEDIENCE WITH TAX PENALTY AS MODERATING VARIABLE Ni Ketut Rasmini; Sri Harta Mimba
Jurnal Ekonomi Kuantitatif Terapan 2021: Vol. 14, No. 1, Februari 2021 (pp.1-241)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2021.v14.i01.p11

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan tapping box, kualitas pelayanan, dan pengetahuan perpajakan terhadap kepatuhan Wajib Pajak Hotel dan Restoran dengan variabel pemoderasi sanksi pajak pada Badan Pendapatan Daerah Denpasar. Penelitian ini dilakukan pada seluruh Hotel dan Restoran yang memiliki aplikasi tapping box di Denpasar (141 unit). Pengumpulan data dilakukan dengan metode survei dan hanya 100 kuesioner yang digunakan dalam penelitian ini. Data diuji dengan menggunakan analisis regresi yang dimoderasi. Hasil penelitian menunjukkan bahwa penerapan tapping box, kualitas pelayanan, dan pengetahuan perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak Hotel dan Restoran. Sanksi pajak semakin memperkuat dampak penerapan kotak sadap, kualitas pelayanan, dan pengetahuan perpajakan terhadap kepatuhan Wajib Pajak Hotel dan Restoran. Penelitian ini memberikan kontribusi tentang pentingnya penerapan kotak sadap, memberikan pelayanan yang baik, pengetahuan tentang pajak daerah, dan sanksi perpajakan yang dapat meningkatkan kepatuhan wajib pajak.
PENGARUH PUBLIKASI PELAPORAN KEUANGAN DI WEBSITE PERUSAHAAN DAN TINGKAT PENGUNGKAPAN INFORMASI SUKARELA PADA VOLUME PERDAGANGAN SAHAM INDEKS KOMPAS 100 Putu Aristya Adi Wasita; Ni Putu Sri Harta Mimba; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.072 KB)

Abstract

This study aims to examine the effect of the financial report publication at the company's website and the level of voluntary information disclosure on the company's stock trading volume in Kompas 100 index. The study was conducted by using quantitative data with the source secondary data of financial and non financial information contained in the company's website and  trading volumes were obtained from the Indonesia Stock Exchange (IDX). This study was performed on companies listed in the Kompas 100 index during the period 2012 to 2015. Purposive sampling method applied in order to obtain 264 observations. The analysis technique used is by using multiple linear regression analysis. The results showed that the publication of financial reporting at the company's website and the level of voluntary disclosure positive effect on the company's stock trading volume in Kompas 100 Index.
PERILAKU COST STICKINESS DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Pande Eka Setiawati; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.318 KB)

Abstract

This study aims to prove empirically that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher compared with the percentage decrease in cash compensation received when the bank's revenue declined (sticky cost behavior). As well as to see the different levels of sticky cost in executive compensationstate BUMN Bank and non BUMN Bank that listed in the Indonesia Stock Exchange. This study uses secondary data. Sampling technique used purposive sampling. Total samples is as many as 31 companies. Data analysis technique used is the analysis of multiple linear regression and Mann Whitney test. The analysis showed that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher than the percentage decrease in cash compensation received when the bank's revenue declined or there are cost stickiness behavioral on executive compensation further results of the study showed no difference in the level of cost stickiness on executive compensation BUMN Banks and non BUMN.
MEMAKNAI FENOMENA KETERLAMBATAN PENGELUARAN KAS DAERAH PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR I Wayan Budi Mahendra; I Putu Sudana; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.448 KB) | DOI: 10.24843/EEB.2017.v06.i12.p02

Abstract

This study aims to find out how the concerned parties understand and interpret such phenomenon. In order to explore the understanding of related parties, phenomenology is used as a methodology, with interpretive paradigm as a study umbrella. The focus of the study taking place at the Regional Secretariat of Gianyar regency of three informants who deal directly with the Regional Accounts Payable process. Qualitative data were collected by conducting in-depth interviews and participant observation. The findings indicate that the leadership has an important role in the process of local cash outlay. The key problem faced is the quality of leadership that ultimately affeects the non-optimal financial planning, competence apparatus and bureaucratic. This study advises that it is required some efforts such as: arranging financial management training, regular meetings to evaluate the performance and implementing shorten bureaucracy policy.
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Putu Wiwik Sriayu HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Syantika Ida Ayu Artha Widya Sari Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Ikrima Chikita Sukadana Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Marcelinus Sangap Nauli Radjagukguk Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Nengah Loriyani Ni Putu Ayu Bawantari Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Rajendra Prasada Bangkara Wayan Eny Mariani Widayani, Ni Luh Ulansari Manikan Wildany Ilham Fatoniaji Yenni Fransisca Limawan