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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Innovative: Journal Of Social Science Research
Ni Made Adi Erawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Other

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The Application of Management Accounting Techniques at Star Hotels in Denpasar City Erawati, Ni Made Adi; Krisnadewi, Komang Ayu
AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p27-46

Abstract

This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The companys inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.
INCREMENTAL COST SEBAGAI SALAH SATU ALTERNATIF PADA PENGAMBILAN KEPUTUSAN JANGKA PENDEK NI MADE ADI ERAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Relevant cost has been considered as an important factor in decisionmaking based on the concept of different analysis for different purposes. Onetype of relevant cost is incremental cost, which is additional cost when analternative is not chosen in a process of decision making.A decision can be classified as long and short range decision. Example ofshort range decision is special order, which is order from a buyer asking pricebelow normal price, and often management directly refuses this order withoutfurther consideration. Concept of incremental cost can be used to evaluate thiskind of problem.Some considerations in implementing the concept include costidentification, idle capacity, and variable costing system. Incremental costanalysis involves comparison among additional order, additional cost andcontribution margin from the special order. This concept supported by variablecosting method is important for companies implementing job order costing systembefore deciding to accept or refuse a special order.
ANALISIS KINERJA KAWASAN METROPOLITAN SARBAGITA NI MADE ADI ERAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Performance appraisal is a process of recording and measuring activities realization to achieve organization’s mission. This research aims to investigate performance of local governments embracing the metropolitan area of Sarbagita (Denpasar, Badung, Gianyar and Tabanan). The performance is viewed from several aspects, that are independence rate, effectivity rate, efficiency rate, and harmony rate. Results show that all areas indicate increases in financial independence in 2007 and 2008, while effectivity rate of local government revenue are all above 100 percent which means extremely effective. Even though the average of local government revenue growth was relatively high i.e 43 percent, the growth of Denpasar City was negative in 2007. Civil servants expenditure growth varied among the areas. The growth was above 100 percent in Badung and Gianyar, but it was below 35 percent in other areas. The civil servants expenditure growth of more than 100 percent in Badung and Gianyar was too high compared to local government revenue growth of 43 percent, moreover if it is compared to the low, even negative growth of public expenditure in 2007 and 2008.
INTANGIBLE ASSETS, NILAI PERUSAHAAN, DAN KINERJA KEUANGAN NI MADE ADI ERAWATI; I PUTU SUDANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This paper is intended to discuss the theory of intangible asset and its roles tofirm’s value and its financial performance. The main premise to discuss is thatintangible asset, along with tangible assets, determine the firm’s value and itsperformance. If a tree falls in the forest, does it make a sound? That's a classicquestion for philosophical pondering. How about this one: If an asset isintangible, does it make an impact on the corporate bottom line? Of course itdoes. But how can this impact be captured, quantified or valued in the financialanalysis? Businesses exist to create and render value to its stakeholders. Thefour aspects in value creating dimension matrix become determinants for thecompanies’ ability. The main contributor for that ability lies on the specific assetcalled intangible asset. For that reason, users of firms’ financial statementsshould have opportunities to search for firms’ information related to itsintellectual assets. Lack of objectivity, in determining the value of intangibleasset, should not be judged as the excuse not to presenting this important andrelevant information to the users.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Ni Putu Yunita Devi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 9 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the effect of managerial ownership, leverage, and firm size on dividend policy. The population in this study were 450 companies listed in Indonesia Stock Exchange. The data used is in the form of quantitative secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2010-2012. Based on the results of data analysis using multiple linear regression, shows that managerial ownership has no effect on dividend policy, leverage negatively affect dividend policy and firm size has a positive effect on dividend policy.
PENGARUH PARTISIPASI PENGANGGARAN, JOB RELEVANT INFORMATION, KEJELASAN SASARAN ANGGARAN, DAN KAPASITAS INDIVIDU PADA SENJANGAN ANGGARAN Komang Kartika Tri Pradani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 17 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

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Abstract

This study aims to provide empirical evidence of the effect of budget participation, job relevant information, budget goal clarity and capacity of the individual to the emergence of budgetary slack. This study was conducted on 54 SKPD Badung data collection method using questionnaire and interview techniques. The number of respondents who used as many as 218 people by using purposive sampling method. The analysis technique used in this research is multiple linear regression. The results showed a positive effect of participation budgeting on budgetary slack, while job relevant information, budget goal clarity and individual capacities negative effect on budgetary slack.
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRIS, PENEKANAN ANGGARAN DAN KOMITMEN ORGANISASI PADA SENJANGAN ANGGARAN Nyoman Purmita Dewi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 9 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to find out the effect of (1) budgetary participation on the budgetary slack, (2) asymmetric information on budgetary slack, (3) budget emphasis on budgetary slack and (4) organizational commitment on budgetary slack. The sample in this study is the boss and the staff involved in the budgeting process at the Regional Enterprise Parking Denpasar obtained by the method of census or in other words using saturated samples. The data was collected using the instrument in the form of interviews and questionnaires. The hypothesis tested in this study by using analysis of multiple linear regression. The results of this study are (1) there is a negative effect between budgetary participation and budgetary slack (2) there is a positive effect between asymmetric information and budgetary slack (3) there is a positive effect between budget emphasis and budgetary slack, and (4) there is a negative influence between organizational commitment and budgetary slack.
THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION Ni Made Ade Yuliyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 19 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of financial distress, profitability, leverage, and liquidity on a going concern audit opinion. Research was conducted on the Indonesian Stock Exchange (BEI) to make access to the site www.idx.co.id. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2015. The number of manufacturing companies sampled in this study is 25 companies with observation for 6 years. Based on purposive sampling method, the total sample is 150 samples. Methods of data collection in this study using techniques of documentation. Testing the hypothesis in this study using logistic regression analysis. The results showed that the negative impact of financial distress on a going concern audit opinion, while profitability, leverage, and liquidity does not affect the going concern audit opinion
Kepuasan Kerja Memoderasi Gaya Kepemimpinan Transformasional dan Budaya Organisasi Berbasis THK Pada Kinerja Organisasi N Kadek Lilik Ayu Pratiwi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 21 No 3 (2017)
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.2017.v21.i03.p06

Abstract

This study aimed to determine the effect of transformational leadership, organizational culture based Tri hita karana to organizational performance and job satisfaction as a moderating in the District Abiansemal LPD. Data collection method used was a questionnaire with non-probability sampling technique that includes sampling saturated and obtain 34 respondents. Data analysis technique used is the Linear Regression Analysis and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. The results showed that transformational leadership style has a positive effect on the performance of the organization, organizational culture based Tri hita karana positive effect on organizational performance. The job satisfaction is not able to moderate the influence of transformational leadership on organizational performance, but job satisfaction is able to moderate the influence of organizational culture Tri hita karana based on the performance of the organization.
ANALISIS KOMPARATIF KINERJA PERUSAHAAN SEBELUM DAN SESUDAH KONVERSI KE IFRS Ni Kadek Intan Nuariyanti; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 6 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Persaingan bisnis menuntut setiap perusahaan untuk mampu menunjukkan kinerja terbaik dari setiap bisnis yang dijalankan. Kinerja yang disajikan dalam laporan perusahaan harus sesuai dengan standar yang telah ditetapkan. Perusahaan go public diwajibkan untuk melakukan harmonisasi standar pelaporan dengan standar internasional yang dikenal dengan IFRS. Salah satu alat ukur kinerja keuangan adalah rasio keuangan yang mengacu pada standar Bank Indonesia. Rasio keuangan dapat diukur dari rasio solvabilitas, likuiditas dan rentabilitas. Penelitian ini dilakukan di PT. Bank Mandiri (Persero) Tbk yang merupakan salah satu perusahaan go public yang telah mengadopsi IFRS sejak tahun 2008 ke dalam pelaporan keuangannya. sampel penelitian adalah laporan keuangan PT. Bank Mandiri (Persero) Tbk tahun 2002 sampai dengan tahun 2006 untuk periode sebelum konversi IFRS serta laporan keuangan tahun 2008 sampai dengan tahun 2010 untuk periode setelah konversi IFRS. Berdasarkan hasil penelitian, diketahui bahwa terdapat perbedaan kinerja perusahaan sebelum dan sesudah konversi ke IFRS. Kata kunci: kinerja perusahaan, IFRS, rasio keuangan
Co-Authors A.A Sagung Desy Pratami Adinda Shavina Putri Hermanto Ali Djamhuri Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Agung Kresnandra Ayu Ratih Maristanda Sidartha Bagus Meshawidiyatmika Samhita candra maha prihantini Cok Istri Krisnanda Widani Cok Istri Prami Shintia Gde Adi Pradnyana Gusti Ayu Nyoman Budiasih I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Ketut Artha Suryana I Ketut I Ketut Sujana I Made Bhaskara Sastra I Made Prasetia Dwikamajaya I Made Sadha Suardikha I Putu Sudana Ida Ayu Ary Mahadewi Ida Ayu Enny Kiranayanti Kadek Krishna Dhananjaya Komang Ayu Krisnadewi Komang Kartika Tri Pradani Luh Dita Dian Wijaya Made Krisna Purna Nugraha Made Putri Ardia Garini Mayma Berlinasari N Kadek Lilik Ayu Pratiwi Ni Kadek Intan Nuariyanti Ni Kadek Utari Ni Made Ade Yuliyani Ni Made Dian Fitriyani Ni Made Kusuma Ayuni Ni Made Sinta Pradnyani Ni Putu Devi Aryani Ni Putu Lia Victoria Ni Putu Yeni Ari Yastini Ni Putu Yunita Devi Ni Wayan Venti Lunadewi Nyoman Purmita Dewi Oka Dhananjaya Bhujangga Putu Riesty Masdiantini