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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Journal of Economic, Bussines and Accounting (COSTING) BUDGETING : Journal of Business, Management and Accounting

N.L.S. Widhiyani

Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali

Author-ID : 2943058

Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 57 Documents Claim Missing Document

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PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 N.L. Supadmi; I.D.G.D. Suputra; K. Budiartha; N.L.S. Widhiyani
Buletin Udayana Mengabdi Vol 17 No 1 (2018): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the taxpayable correctly according to government regulation number 46 year 2013. The target of this service is toprovide training in 10 Taxpayers (MSMEs) in the city of Denpasar. Outcomes after this devotion completedTaxpayer (MSMEs) can measure, calculate, deposit and report their own tax obligations properly. Themethod of implementation service activities is carried out to provide training how to calculate the tax payableon the spot-face with the business activities of their respective owners SMEs. Results Community serviceactivities of four (4) taxpayer SMEs using the services of a tax consultant to carry out tax obligations, four(4) did not do his tax liability on the grounds they do not know and no strikes to pay taxes, and two (2)MSMEs do their own tax liability , but did not follow the government regulation number 46 in 2013 reasondoes not know the new rules.

PENGARUH TIME PRESSURE, RISIKO AUDIT, MATERIALITAS, DAN PROSEDUR REVIU TERHADAP KONSISTENSI PROSEDUR AUDIT PADA BADAN PEMERIKSA KEUANGAN PROVINSI BALI Ni Nyoman Widiyanti Ni Luh Sari Widhiyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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ABSTRAK Tindakan penyimpangan audit dapat menyebabkan menurunnya kualitas audit dan kegagalan audit, juga dapat menimbulkan pembuatan opini audit yang salah. Konsistensi atas prosedur audit penting untuk diterapkan guna menghasilkan laporan audit yang berkualitas serta menghindari terjadinya risiko atas tindakan pengurangan kualitas audit. Penelitian ini bertujuan untuk melihat bagaimana pengaruh tekanan waktu (time pressure), risiko audit, materialitas, dan prosedur reviu terhadap konsistensi prosedur audit. Penelitian ini dilakukan di Badan Pemeriksa Keuangan (BPK RI) Perwakilan Provinsi Bali dengan menggunakan data primer. Respondennya adalah auditor yang bekerja pada BPK RI Perwakilan Provinsi Bali dan tidak dibatasi oleh jenjang jabatan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa time pressure, risiko audit, materialitas, dan prosedur reviu memiliki pengaruh yang berbeda terhadap konsistensi atas prosedur audit. Time pressure dan materialitas berpengaruh negatif dan signifikan terhadap konsistensi atas prosedur audit. Risiko audit dan prosedur reviu berpengaruh positif dan signifikan terhadap konsistensi atas prosedur audit. Kata kunci: konsistensi, materialitas, prosedur reviu, risiko audit, time pressure

Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan Gayatri Gayatri; Made Yeni Latrini; Ni Luh Sari Widhiyani
Jurnal Ekonomi Kuantitatif Terapan 2017: Vol. 10, No. 2, Agustus 2017 (pp. 110 - 252)
Publisher : Universitas Udayana

This study aims to determine the relation between the application of transparency and accountability on village fund allocation management. The accountability applied as a way to incarnate better governance, from its planning, execution, reporting, and accountability. We uses primary data gained from questionaires and documentations. We analyze the data using descriptive statistics and tau kendall correlations. The result suggests that there are strong relations between apllication of transparency and accountability toward the management of village funding.

PENGARUH STRUKTUR PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA BANK BRI DI DENPASAR Ni Putu Via Rista; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to obtain empirical evidence of the effect of internal control on non-performing loans at Bank BRI in Denpasar. The population in this study were all employees of the Denpasar branch of BRI bank. The number of BRI banks in Denpasar is 18 banks. The sample in this study were several employees at each BRI bank in Denpasar Branch. The number of samples obtained consists of 64 respondents using a non-probability sampling method, namely purposive sampling technique. Data was collected by using the questionnaire method. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that the internal control structure has a significant negative effect on non-performing loans at Bank BRI in Denpasar. The implication of this research is that it can contribute to the application of agency theory and behavioral theory and can provide input to banks to carry out better internal control to minimize non-performing loans.

PENGARUH OPINION SHOPPING, DISCLOSURE DAN REPUTASI KAP PADA OPINI AUDIT GOING CONCERN Ni Putu Evi Kusumayanti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 18 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

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Auditors have a responsibility to give due consideration to the company's survival. The phenomenon occurs when the liquidation of some companies that obtain an unqualified opinion but went bankrupt the following year. This can happen because the manipulation of accounting in an entity which lead to errors giving opinions by the auditor to companies experiencing financial distress. The purpose of this study is to determine the influence of opinion shopping, disclosure and reputation of KAP on going concern audit opinion in Indonesia Stock Exchange period 2011-2015. The method used in this research is non probability sampling with purposive sampling technique. Data obtained from the research method is 115 companies. Data analysis technique used is the logistic regression analysis. The analysis finds that the opinion shopping, disclosure and reputation of KAP has effect going concern audit opinion.

PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, PELATIHAN PROFESIONAL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR I Gusti Agung Made Wira Pratiyaksa; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 16 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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The development of technology in today's times, leading information technology will continue to evolve subsequently affects every stage of the audit process. Auditors are expected to apply Computer Assisted Audit Techniques as one influence on the development of IT and to improve its performance. This study aims to determine the effect TABK, professional training, and professional ethics on the performance of auditors in the KAP of the province Bali. The data collection is done by distributing questionnaires to the auditor in public accounting firms that are members of the Indonesian Institute of Accountants (Certified) Bali region as respondents using purposive sampling technique sampling. The analysis technique used is multiple linear regression. Based on the results obtained show that TABK, professional training and professional ethics have positive influence on the performance of auditors. This shows that the increasing use of TABK and auditors who often follow professional training as well as the auditor who abide by the ethics of the profession, the auditor's performance is increasing.

FAKTOR KLIEN YANG MEMENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK DI BURSA EFEK INDONESIA I Wayan Suarjana; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 10 No 1 (2015)
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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Auditor independence is the key to the auditing profession. In Indonesia, one of the ways to maintain the independence of the auditors is set in PMK number:17/PMK.01/2008 about "Public Accountant Services" with the rotation of auditors. Public and stakeholders will certainly wonder about the factors that cause the change of auditors outside the regulatory. This study examines the factors that affect company to make the change auditor among others, the audit opinion, the auditor's reputation, growth, firm size, and changes in profitability. Manufacturing companies listed in Indonesia Stock Exchange 2009-2012 period was the study population, the number of companies with a total sample of 62 observations as much as 248 companies. Sampling technique using purposive sampling method. Logistic regression analysis is a data analysis technique used. Testing of the hypothesis showed that the audit opinion variable positive and significant effect on the change of auditor. Variable growth negatively affect the change of auditor. Auditor reputation, size and profitability of the change has no effect on the change of auditor.

Pengaruh Kecanggihan Teknologi Pada Efektivitas Sia Dengan Dukungan Manajemen Puncak, Dan Kemampuan Teknik Personal Sebagai Pemoderasi A.A Ngr. Yoga Krisna Aditya; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 23 No 1 (2018)
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.2018.v23.i01.p27

ABSTRAK Penelitian ini bertujuan untuk mengetahui kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi dengan adanya dukungan manajemen puncak, dan kemampuan teknik personal sebagai variabel pemoderasi pada Badan Pendapatan Daerah Kota Denpasar. Jumlah responden sebanyak 52 orang responden, dengan metodenon-probability sampling. Penentuan responden menggunakan teknik sampling jenuh. Pengumpulan data dilakukan melalui wawancara, observasi, dan kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ditemukan bahwa kecanggihan teknologi, dan kemampuan teknik personal berpengaruh positif dan signifikan pada efektivitas sistem informasi akuntansi, sedangkan dukungan manajemen puncak berpengaruh negatif dan signifikan pada efektivitas sistem informasi akuntansi. Hasil pengujian variabel pemoderasi yaitu ditemukan bahwa dukungan manajemen puncak tidak sebagai variabel pemoderasi pada pengaruh kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi, sedangkan kemampuan teknik personal mampu memoderasi pengaruh kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi. Kata kunci:kecanggihan teknologi, dukungan manajemen puncak, kemampuan teknik personal, efektivitas sistem informasi akuntansi. ABSTRACT The purpose of this study is to investigate the influence of technology sophistication on accounting information system effectiveness moderated by top management support and personal technical skill. This research was conducted at Badan Pendapatan Daerah of Denpasar City. Sample consists of 52 respondents, determined by non-probability sampling method, i.e. census method. Data are collected through interview, observation, and questionnaire, and analyzed using multiple regression and moderated regression analysis (MRA).The results show that technology sophistication and personal technical skill influence the accounting information system effectiveness positively and significantly. Top management support, on the other hand, has negative effect. Testing on moderating variables shows that top management support is not a moderating variable, while personal technical skill significantly weakens the effect of technology sophistication on accounting information system effectiveness. Kata Kunci: technology sophistication, top management support, personal technical skill, on accounting information system effectiveness.

KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI Kamajaya Adi Suartika; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 18 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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This study aimed to examine the effect of the ability of the technique personal on the effective use of accounting information systems and to determining education and training in moderating the effect of the ability of the technique of personal on the effective use of accounting information systems in KSP of Badung regency, research on 36 KSP Badung. Sample selection is done by using purposive sampling method. Total respondent 108 people consisting of 1 KSP manager, 1 employee in the bookkeeping, and 1 employee in the cashier section of cooperatives in 36 KSP. Data collected through questionnaires. The analysis technique used in this study is Moderated Regression Analysis. The study found that the ability of the technique of personal positively effect on the effective use of accounting information systems, education and training strengthen the effect of the ability of the technique personal on the effective use of accounting information systems

FINANCIAL DISTRESS DALAM MEMODERASI PENGARUH AUDITOR SWITCHING TERHADAP AUDIT QUALITY Ni Made Dewi Anggun Jayanti; Ni Luh Sari Widhiyani
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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Kualitas audit sering dikaitkan negatif dengan audit tenure, sehingga perusahaan disarankan melakukan auditor switching, namun auditor switching sering dilakukan karena keterpurukan finansial. Penelitian ini bertujuan mengetahui pengaruh auditor switching terhadap kualitas audit dengan financial distress sebagai pemoderating pada perusahaan tekstil dan garmen yang listing di Bursa Efek Indonesia (BEI) tahun 2009-2012, dengan metode purposive sampling dan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan auditor switching berpengaruh positif terhadap kualitas audit dan financial distress memperlemah hubungan keduanya. Auditor switching menjadi solusi mempertahankan independensi, walaupun dilakukan karena financial distress, harus tetap memperhatikan kualitas audit.

Co-Authors A A Gede Wiryakriyana A. A Ngurah Bagus Wiradarma A.A Ngr. Yoga Krisna Aditya A.A. Sg. Istri Indira Ragapatni A.A.Ngurah Kameswara Suryawarman Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Putu Mahendra Ayu Puspita Sari Destha Della Pragaswari Endang Retno Rahayuningsih Fabian Gea Gayatri Gayatri Gayatri Gayatri Gusti Ayu Putu Agung Mahadewi I Dewa Gede Ngurah Raditya I Gede Aditya Mahendra I Gede Girinatha Surya I Gusti Agung Listika Dewi I Gusti Agung Made Wira Pratiyaksa I Gusti Agung Pradnya Utami I Gusti Ayu Agung Dhyani Dewi I Gusti Diah Agung Prabawati Suteja I Ketut Jati I Putu Kurnia Adhi Parwa I Putu Yoga Darmawan I Wayan Suarjana I.D.G.D. Suputra Ida Ayu Komang Widiastiti Ida Bagus Kade Diva Jati Darma Kusuma Ida Bagus Putu Julio Swastika K. Budiartha K. Dwiyani Pratistha Kadek Novi Ariani Kadek Satria Wiratmaja Kamajaya Adi Suartika Komang Dewi Agustini L. G. Sridarmaningrum Luh Gede Ira Pratiwi Swara Luh Putu Devita Rahayu Luh Putu Ratih Nirayanti Made Yenni Latrini Nanda Noor Gustiriani Dachlan Ni Kadek Linda Ariantini Ni Komang Ari Sumartini Ni Luh Komang Sri Noviani Ni Luh Putu Ratna Wahyu Lestari Ni Luh Supadmi Ni Made Dewi Anggun Jayanti Ni Made Dwi Ari Murti Ni Putu Evi Kusumayanti Ni Putu Via Rista Ni Putu Widiantari Pande Made Putra Wedantha Putu Ayu Prabayanthi Putu Dendy Pratama Yoga Putu Indy Surya Kinanti Putu Nita Winidiantari Putu Putri Prabhawanti Veny Thama Pratiwi

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