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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana International Journal of Renewable Energy Development Journal of Multidisciplinary Academic Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
I Dewa Gede Dharma Suputra
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Chemistry Economics, Econometrics & Finance Education Energy Engineering Social Sciences

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Numerical Analysis of Velocity Magnitude on Wave Energy Converter System in Perforated Breakwater Setyandito, Oki; Nizam, Nizam; Pierre, Andrew John; Suputra, Gede Dharma; Wijayanti, Yureana; Anda, Martin
International Journal of Renewable Energy Development Vol 11, No 1 (2022): February 2022
Publisher : Center of Biomass & Renewable Energy, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ijred.2022.38535

Abstract

Waves are an alternative energy source that can be used for electricity generation. Wave Energy Converter (WEC) system in perforated breakwater is potentially applicable WEC system for coastal area. The magnitude of wave energy generated is determined by the volume of sea water inside the perforated breakwater. This volumetric flow rate is calculated using the flow velocity at perforated holes on the structure slope. Therefore, this research aims to study the velocity magnitude by analyzing the interrelation among wave steepness, wave run-up and relative velocity. The method used consists of applying numeric 3D flow model in the perforated structure of the breakwater with the variation of wave height, wave period and structure slope. The result shows that, the steeper the structure, the bigger is the relative run up (Ru/H). The higher the relative run up, the higher are the relative run-up velocities (V/Vru). As the velocity increase, the volumetric flow rate inside perforated breakwater will be higher, which leads to higher wave energy. Hence, it can be concluded that the higher the velocities (V/Vru), the higher is the wave energy generated.
Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali Maria Mediatrix Ratna Sari; Gde Dharma Suputra; Ni Luh Supadmi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (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 (74.817 KB) | DOI: 10.24843/JIAB.2017.v12.i01.p05

Abstract

This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information  and  professionalism.  While  the  specific  purpose  of this study was to determine the effect of the  level of  understanding  of  financial  accounting  information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial  accounting information  understanding and  professionalism, then higher performance  of  tax  inspectors in the settlement  of  tax audits on KPP  Pratama in Bali. 
PENGARUH PENERAPAN EMPLOYEE STOCK OPTION PLAN PADA NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Putu Nuniek Hutnaleontina; I Dewa Gede Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.905 KB)

Abstract

This study aimed to get empirical evidence of the effect of 1) the proportion of employee stock options were granted to the company's performance, 2) the company's performance in the company's value, 3) the proportion of employee stock options are granted on the value of the company, 4) the proportion of employee stock options were granted at a value the company through financial performance. This research was conducted in the Indonesia Stock Exchange with secondary data. The sampling technique is purposive sampling. The population used in this study are 36 companies that have adopted and announced ESOP from January 1, 1999 until December 31, 2014. The theory underlying this study is the Agency Theory and Prospect Theory. The results showed that the proportion of stock options the company after the grant 1) a positive effect on financial performance, 2) financial performance has positive effect on the value of the company, 3) the proportion of stock options has no direct effect on the value of the company, 4) the proportion of stock options has no effect on the value of the company through the mediation of the financial performance of the company, so it can be concluded the company's financial performance perfect mediate the relationship between the proportion of the number of shares granted on the value of the company after the grant.  
DAMPAK INTERAKSI ASIMETRI INFORMASI TERHADAP UKURAN PERUSAHAAN, LEVERAGE DAN KOMPENSASI PADA MANAJEMEN LABA I Nyoman Sutapa; I Dewa Gede Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.329 KB)

Abstract

The present study is aimed at providing empirical evidence on the impact of information asymmetry on the correlation among size of company, leverage and compensation of profit management. The population included in this study was manufacturer listed in Indonesian stock exchange from 2012 to 2014 period with total sample of 189 companies. The sample collection method used was purposive sampling and the testing measurement used was moderated regression analysis. The result of this study proves that information asymmetry can moderate between the impact of size of company on profit management, the higher the information asymmetry, the higher the profit management through a company measurement with the interaction of information asymmetry on profit management. However, information  asymmetry is not able to moderate the impact of leverage on profit management as well as the impact of compensation on profit management.
PENGARUH SUMBER PENDANAAN DAN KEPUTUSAN INVESTASI PADA NILAI PERUSAHAAN SEKTOR PROPERTI PADA BURSA EFEK INDONESIA I Made Arya Karang Utamayasa; I D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.234 KB)

Abstract

Maximize the value of the company is effectively done by continuing to implement the business development in order to anticipate the current fierce competition increasingly keen to be always carried out by the company and will never be separated from the availability of funds, which amount will be adjusted by the amount of investment to be financed. The influence of internal and external sources of funding to the value of the company and the impact of investment decisions on the value of the company is the purpose of this study. Explanatory research is the method of this study. The data used in this study is a property company's financial statements from 2007 to 2013. The data in this study were obtained through the method of documentation or have been provided by the company. The analysis of the data used is the classical assumption test, regression analysis and coefficient of determination. Based on the survey results revealed that the source of funding internal, external funding and investment decisions are positive and significant impact on the value of the property sector companies listed on the Indonesia Stock Exchange.
PENGARUH PENGAWASAN PIMPINAN, DISIPLIN DAN KOMPETENSI PEGAWAI PADA KINERJA PEGAWAI INSPEKTORAT KABUPATEN TABANAN Ni Luh Made Herawati; I D.G. Dharma Suputra; I G.A.N. Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.551 KB)

Abstract

The role of local Inspectorate as the Government Internal Supervisory Apparatus in monitoring and guidance in the financial statements cannot be separated from the performance of employees. Employee performance becomes an interesting phenomenon to study because many factors influencing it. The objective  of this study was to determine the influence of the leadership supervision, discipline and competence of the employees on the performance of Inspectorate employees in Tabanan Regency in terms of agency theory.  Purposive sampling method used in the determination of the sample, with the acquisition of a sample of 35 people. The collection of primary data through questionnaires distributed to 35 respondents. The research analyzed using multiple linear regregi showed that leadership supervision, discipline and competence of the employees have a positive influence on employee performance improvement Inspectorate Tabanan.
PERBEDAAN RETURN-SESUAIAN RISIKO ANTARA VALUE STOCK DAN GROWTH STOCK DI BURSA EFEK INDONESIA Kadek Hendra Gunawan; I Ketut Sujana; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.861 KB)

Abstract

The purpose of this study is to verify the differences risk-adjusted return between value stocks and growth stocks at Indonesia Stock Exchange. The population in this study are all companies listed on the ISE period 2011 to 2015. The sample of the selection is using purposive sampling technique and acquired from 15 companies, consisting of 9 value stocks and 6 growth stocks. The formation of the portfolio based on price to book value ratio and price to earnings ratio. Data analysis techniques which are being used are Mann Whiteney Test and Independent Sample t-Test. The analysis show that the risk-adjusted return on value stocks is higher than risk-adjusted return on growth stocks. Based on these results, it can be concluded that there is a value premium at the Indonesia Stock Exchange and this indicate that the Indonesian Stock Exchange is classified as a weak form of the efficient market.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KINERJA KEUANGAN BANK PERKREDITAN RAKYAT DENGAN PENERAPAN PEDOMAN AKUNTANSI SEBAGAI VARIABEL PEMEDIASI L. P. Novyanti Ciptana Ika Putri; I D. G. Dharma Suputra; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.192 KB)

Abstract

Accounting standards and guidelines used by Bank Perkreditan Rakyat (BPR) aims to generate a comparable financial information. This study aims to demonstrate empirically the effect of implementation of SAK ETAP toward BPR’s financial performance with the application of PA-BPR as a mediating variable in Gianyar. The populations in this study were all BPR that are operating in Gianyar regency in 2013. Samplings were selected based on the saturated sample method, which is using all the population as the respondents. The sample in this study is as much as 28 BPR with 91 respondents. The data were analyzed using Path Analysis. The results showed that: 1) the implementation of SAK ETAP effected the BPR’s financial performance; 2) the implementation of SAK ETAP effected the application of PA BPR; 3) the application of PA-RB effected the BPR’s financial performance in Gianyar; 4) the implementation of SAK ETAP effected the BPR’s financial performance in Gianyar with the application of PA-BPR as a mediating variable.
KEMAMPUAN KOMITMEN ORGANISASI DAN SISTEM PENGENDALIAN INTERN MEMODERASI PENGARUH KAPASITAS SDM DAN PENERAPAN SIKD PADA KUALITAS LKPD KABUPATEN KARANGASEM I Gusti Lanang Suarmika; I Dewa Gede Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.632 KB)

Abstract

Tujuan penelitian untuk memperoleh bukti empiris tentang kemampuan komitmen organisasi dan sistem pengendalian intern memoderasi pengaruh kapasitas sumber daya manusia dan penerapan sistem informasi keuangan daerah pada kualitas laporan keuangan pemerintah daerah Kabupaten Karangasem. Teknik penentuan sampel menggunakan purposive sampling dengan kriteria SKPD yang berfungsi sebagai entitas akuntansi dan SKPD yang bertugas menkonsolidasi laporan keuangan seluruh SKPD menjadi laporan keuangan pemerintah daerah. Analisis regresi moderasi menggunakan uji nilai selisih mutlak. Hasil penelitian membuktikan bahwa komitmen organisasi memoderasi pengaruh kapasitas SDM dan penerapan SIKD pada  kualitas LKPD Kabupaten Karangasem. Sedangkan sistem pengendalian intern memoderasi pengaruh kapasitas SDM pada kualitas LKPD Kabupaten Karangasem. Namun sistem pengendalian intern tidak memoderasi pengaruh penerapan SIKD pada kualitas LKPD Kabupaten Karangasem.
PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, SELF ESTEEM, LOCUS OF CONTROL DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI Putu Novia Hapsari Ardianti; I Made Sadha Suardhika; I D. G. Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.05.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.048 KB)

Abstract

Budgetary participation not always has a linear effect on budgetary slack. This is because the contingency factors, four of them are asymmetry information, self-esteem, locus of control, and individual capacity. The research aimed to determine whether asymmetry information, self esteem, locus of control, and individual capacity capability to moderate the effects of participatory budgeting on budgetary slack. The data was collected using questionnaire. The amount of samples in this research were 110 echelon SKPD’s Jembrana selected by purposive sampling method. The analysis technique used regression analysis moderation. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem and locus of control weaken the effect of participatory budgeting on the budgetary slack, while asymmetry information is not be able to strengthen the effect of participatory budgeting on budgetary slack, and the individual capacity is not be able to weaken the effect of participatory budgeting on budgetary slack.
Co-Authors A. A. Sagung Putri Jayanti A.A Lina Triadi A.A. Gede Raka Plasa Negara Ade Imron Rosadi Anak Agung Ngurah Bagus Dwirandra Anak Agung Sayu Gita Wulandari Anastasia Anggraini Anda, Martin Andhika Bayu Pratama Budi Ismanto Prasetyo Cok Istri Dian Rini Primadewi Desak Made Prami Utari Budiana Dewa Putu Kumara Dodik Ariyanto DODIK ARIYANTO Gde Setia Pratama Gusti Ayu Nyoman Purnama Dewi Gusti Ngurah Made Dwiphayana Herkulanus Bambang Suprasto I Dewa Gede Agung Dwi Temaja I Gusti Agung Gde Dennyningrat I Gusti Ayu Agung Ariani I Gusti Ayu Dwi Listya Dewi I Gusti Ayu Nyoman Budiasih I Gusti Lanang Suarmika I Gusti Ngurah Krisna Dwipayana I Ketut Sujana I Ketut Yadnyana I Komang Agus Julianto I Made Angga Wiguna I Made Arya Karang Utamayasa I Made Gheby Kusnadi I Made Putra Partha Nadi I Made Sadha Suardhika I Nyoman Sutapa I Nyoman Wirada Sanjaya I Putu Pande Hary Arjana I.D.A.A. Devy Paramastri Ida Ayu Gayatri Ida Ayu Putu Agiastuti Ida Ayu Sri Gayatri Ida Ayu Widya Krisna Dewi Ida Bagus Brahmananda Ida Bagus Putra Astika Ivana Elvaretta Indrianto K. Budiartha Kadek Hendra Gunawan Kadek Yulia Widiarini Komang Dyah Putri Gayatri Komang Trisdia Mahindrayogi Kompiang Martina Dinata Putri Kusnadewi Kusnadewi L. P. Novyanti Ciptana Ika Putri Lidya Ayu Amanda LINDIRA SUKMA DEWI Luh Putu Lusi Setyandarini Surya Made Aditya Bayu Pradhana Made Gede Wirakusuma Made Widi Wulandari Maria Meiatrix Ratna Sari Ni Kadek Yunita Ardaleni Ni Ketut Riska Astari Ni Komang Ayu Puspita Dewi Ni Luh Candrawati Ni Luh Kadek Puput Raiyani Ni Luh Made Herawati Ni Luh Putu Hendrayanti Ni Luh Putu Widhiastuti Ni Luh Supadmi Ni Made Laksmi Dewi Ni Made Manik Dwi Pramesti Ni Made Mia Prabawati Ni Putu Tista Paradiva Yani Ni Putu Wulan Puspayanti Ni Wayan Lady Andini Ni Wayan Ratna Dewi Ni Wayan Wulan Tisna Nizam Nizam Nyoman Indah Sadewi Nyoman Yudha Astriayu Widyari Oki Setyandito, Oki Pierre, Andrew John Putu Ayu Velia Purwaningsih Putu Gandha Parta Wijaya Putu Kemala Vidyantari Putu Maya Fransisca Rahayu Putu Novia Hapsari Ardianti Putu Nuniek Hutnaleontina Putu Sri Sukmawati Ruliff Tanoto Widyari, Nyoman Yudha Astriayu Wijayanti, Yureana