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<![CDATA[Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa ]]>
<![CDATA[Gayatri Gayatri]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p05
<![CDATA[This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financialstatements of village funds. The management of village funds becomes very important as part of theaccountability practices since the funds provided by the government has increased each year. The SISKEUDESapplication is used to facilitate the administration of village funds financial statement. Implementation ofSISKEUDES application will accelerate the completion of village funds financial statement accurately andtimely. The population in this research is 46 villages of Badung regency receiving village funds which 30villages were selected as the sample of this study. Finally, 18 villages with 73 respondents participated toanswer the questionnaire given. Data collection was done by distributing questionnaires and simple linearregression used in analysing the data.This study proved that the application of SISKEUDES is effective onthe quality of village funds financial statements in Badung regency. Keywords: SISKEUDES quality of financial statement, village funds]]>
<![CDATA[Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan ]]>
<![CDATA[Gayatri Gayatri]]>;
<![CDATA[Made Yeni Latrini]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ Jurnal Ekonomi Kuantitatif Terapan 2017: Vol. 10, No. 2, Agustus 2017 (pp. 110 - 252) ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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DOI: 10.24843/JEKT.2017.v10.i02.p07
<![CDATA[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.]]>
<![CDATA[PENGARUH KEPUASAN KERJA TERHADAP KINERJA KARYAWAN SEKTOR PUBLIK, DENGAN IN-ROLE PERFORMANCE DAN INNOVATIVE PERFORMANCE SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Putu Yudha Asteria Putri]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 3 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Kepuasan kerja dan kinerja merupakan suatu hubungan yang berkaitan pada sebuah organisasi publik. Tuntutan masyarakat dalam pelayanan publik dimana masyarakat menginginkan adanya pelayanan publik yang sesuai, oleh sebab itu penilaian kinerja perlu diperhatikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja terhadap kinerja organisasi sektor publik dengan in-role performance dan innovative performance sebagai variabel mediasi penelitian ini dilakukan di PDAM Kabupaten Badung, Tabanan dan Kota Denpasar. Metode pengambilan sampel menggunakan metode purposive sampling dengan mengambil sebanyak 200 responden dari populasi karyawan sebanyak 902 orang. Berdasarkan hasil analisis dengan SEM sebelum dilakukan modifikasi dilihat bahwa nilai Godness of Fit menunjukkan lima kriteria kurang baik dari delapan kriteria. Setelah dilakukan modifikasi model dihasilkan kriteria Godness of Fit telah memenuhi syarat. Selain itu semua variabel berpengaruh positif terhadap Kinerja Karyawan. Serta diketahui variasi Kinerja Karyawan 15,5% dipengaruhi oleh Kepuasan Kerja, In-role Performance dan Innovative Performance. Kata Kunci: Kepuasan Kerja, Kinerja Karyawan Sektor Publik]]>
<![CDATA[Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i06.p18
<![CDATA[The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level. Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.]]>
<![CDATA[Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Made Yeni Latrini]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i02.p29
<![CDATA[This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.]]>
<![CDATA[PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI ]]>
<![CDATA[Ni Kadek Susi Adnyani]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Quality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of the risk of errors, accountability and due professional care to the quality of audits in public accounting in the province of Bali. This research was conducted on a public accounting firm in Bali in 2016. The number of samples taken 60 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression analysis. Based on the analysis, the risk of errors negative effect on audit quality. Accountability positive effect on audit quality. Due professional care positive effect on audit quality.]]>
<![CDATA[Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan ]]>
<![CDATA[Ni Putu Wanda Anggeliana Putri]]>;
<![CDATA[Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i03.p21
<![CDATA[Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements, this is because the information contained in the financial statements is required by the user to take an economic decision. The purpose of this study is to prove empirically and explain the impact of financial distress on the velocity of publication of financial statements with independent board of commissioners as a moderator variabel. This research was conducted at company of consumer goods industry sector which listed in Bursa Efek Indonesia in 2012-2016. The samples of research taken with non probability sampling method with purposive sampling technique, so that obtained sample of 22 companies with 110 observation. Moderate Regression Analysis is a data analysis technique to obtain the results, the result of research is financial distress have positive effect on the velocity of publication of financial report and independent board of commissioner weaken the effect of financial distress on the velocity of publication of financial statement. Keywords: independent commissioners, financial distress, velocity of publication of the financial statements]]>
<![CDATA[Efektivitas SIPKD, Gaya Kepemimpinan, dan Lingkungan Kerja Pada Kinerja Karyawan Dinas Pariwisata Provinsi Bali ]]>
<![CDATA[I Gusti Agung Brawijaya]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 2 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i02.p18
<![CDATA[Employee Performance plays an important role in the success of an organization. An organization expects employees to complete tasks in a timely, accurate, and reliable manner. One form of government in improving the performance of its employees is the application of SIPKD. This research was conducted at the Bali Provincial Tourism Office. The purpose of this research is to find out how much effectiveness SIPKD, leadership style, and work environment have on employee performance. The sample selection method in this study uses the saturated sample (census) technique. The number of samples in this study were 40 people. The results of this study indicate that the effectiveness of SIPKD has no significant effect on employee performance. While the leadership style and work environment have a positive and significant influence on the performance of the employees of the Bali Provincial Tourism Office. Keywords: Effectiveness of SIPKD; Leadership Style; Work Environment.]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Ni Putu Indah Ayu Muliantari]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the effect of profitability and financial distress to the audit delay in manufacturing companies with the size of the company as a moderating. This study was performed on companies listed in Indonesia Stock Exchange during the period 2013-2015. Secondary data collection methods, namely by looking at the data necessary in the audited financial statements of the company. The number of samples obtained as many as 156 samples using purposive sampling method of sampling. Data have fulfilled classical assumption test, data analysis technique used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) with SPSS software. The results of this study stated that profitability and financial distress effect on audit delay. The size of the company is not able to moderate the effect of profitability audit delay but able to moderate the effect of financial distress audit delay.]]>
<![CDATA[Pengaruh Alokasi Belanja Operasi dan Belanja Modal pada Indeks Pembangunan Manusia ]]>
<![CDATA[Ida Ayu Tari Purnama Sasti]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i02.p29
<![CDATA[This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in this study is the entire Report on Realization of Regional Revenues and Expenditures and the Human Development Index of all Regency / City of the Province of Bali in 2013-2017. The method of determining the sample used is a saturated sample, with a total sample of 45 observations. The data analysis technique used is multiple linear regression analysis. Based on the results of the study indicate that operating expenditure has an effect on the human development index and capital expenditure has no effect on the human development index. Keywords: Operating expenditure, capital expenditure, human development index]]>
