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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Jurnal Kajian Bali International Journal of Community Service Learning International Journal of Social Science and Business Jurnal Ilmiah Ilmu Sosial JIA (Jurnal Ilmiah Akuntansi) Bisma: Jurnal Manajemen Prospek: Jurnal Manajemen dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat Samalewa: Jurnal Riset dan Kajian Manajemen Jurnal Pengembangan Masyarakat Lokal Jurnal Riset Kajian Teknologi dan Lingkungan
I Putu Gede Diatmika
Universitas Pendidikan Ganesha
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Journal : Jurnal Akuntansi Profesi

 1 
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng) Ni Luh Sucitra Dewi; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35927

Abstract

The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes
Pencegahan Kecurangan Dalam Pengelolaan Dana Desa Made Resmiani; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26368

Abstract

The government, in this case the village government is under the spotlight of various parties regarding their functions and duties to manage public funds where fraud is vulnerable. This study aims to determine: (1) the influence of organizational culture on fraud prevention in village fund management, (2) the effect of human resource competence on fraud prevention in village fund management, (3) the effect of the effectiveness of internal control on fraud prevention in village fund management. The type of approach used is a quantitative approach. The population used in this study were all village officials as many as 153 people. While the determination of the sample with purposive sampling technique so that the sample obtained as many as 82 village / respondent. Data collection using a questionnaire distributed directly to the field with due regard to health protocols.The results of the research conducted are: (1) organizational culture has a significant positive effect on fraud prevention in village fund management, (2) human resource competence has a significant positive effect on fraud prevention in village fund management, (3) the effectiveness of internal control has a significant positive effect on preventing fraud in managing village funds. This research is expected to improve organizational culture, human resource competency, and effectiveness of internal control so as to avoid various forms of fraud in the management of village funds.
Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sumber Daya Manusia dan Penggunaan Informasi Akuntansi terhadap Kinerjam UMKM (studi kasus usaha mikro kecil menengah di Kabupaten Buleleng) Kadek Haris Antara; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.37077

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemanfaatan teknologi informasi, kualitas sumber daya manusia, penggunaan informasi akuntansi berpengaruh terhadap Kinerja Usaha mikro kecil dan menengah di Kabupaten Buleleng. Subjek dari penelitian ini adalah para pelaku Usaha mikro kecil dan menengah di Kabupaten Buleleng. Metode pengumpulan data pada penelitian ini menggunakan metode kuesioner. Peneliti memutuskan bahwa sampel diambil dengan beberapa kriteria sehingga didapat sejumlah 100 pengusaha.Setelah dilakukannya penganalisisan data maka hasil dari penelitian ini adalah : (1) pemanfaatan teknologi informasi berpengaruh positif terhadap UMKM (2) kualitas sumber daya manusia berpengaruh positif terhadap kinerja UMKM (3) penggunaan informasi akuntansi berpengaruh positif terhadap kinerja UMKM. Dalam menjalankan usahanya, sangat penting bagi seorang pengusaha untuk memperhatikan pemanfaatkan teknologi informasi, kualitas sumber daya manusia, penggunaan informasi akuntansi untuk mencapai kinerja yang baik.
Determinan Praktik Perataan Laba dengan Struktur Kepemilikan Manajerial dan Ukuran Perusahaan Sebagai Pemoderasi Putu Diah Lestari; I Gusti Ayu Purnamawati; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.49138

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kebijakan dividen, financial leverage terhadap praktik perataan laba dan pengaruh moderasi struktur kepemilikan manajerial dan ukuran perusahaan pada pengaruh profitabilitas, kebijakan dividen, financial leverage terhadap praktik perataan laba. Desain penelitian yang digunakan adalah kuantitatif kausal. Populasi penelitian ini adalah seluruh perusahaan manufaktur di Bursa Efek Indonesia sebanyak 157 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 30 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukan bahwa (1) profitabilitas berpengaruh negatif signifikan terhadap praktik perataan laba, (2) kebijakan dividen berpengaruh positif signifikan terhadap praktik perataan laba, (3) financial leverage berpengaruh positif signifikan terhadap praktik perataan laba, (4) struktur kepemilikan manajerial memperkuat pengaruh negatif profitabilitas terhadap praktik perataan laba, (5) struktur kepemilikan manajerial memperlemah pengaruh positif kebijakan dividen terhadap praktik perataan laba, (6) struktur kepemilikan manajerial memperlemah pengaruh positif financial leverage terhadap praktik perataan laba, (7) ukuran perusahaan memperlemah pengaruh negatif profitabilitas terhadap praktik perataan laba, (8) ukuran perusahaan memperkuat pengaruh positif kebijakan dividen terhadap praktik perataan laba, dan (9) ukuran perusahaan memperkuat pengaruh positif financial leverage terhadap praktik perataan laba.
Co-Authors Anantawikrama Tungga Atmadja Anggun Pratiwi Ardhi Astawa, I Gede Putu Banu Beril Jurevin Ginting Dessy Aryani Edy Sujana Gede Adi Yuniarta I Gusti Ayu Purnamawati I Gusti Putu Surya Sedana Putra I Kadek Pebri Artana I Ketut Triadi Saputra I Made Adi Suhendra I Made Aribawa I Nyoman Alit Sugiarthama I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra Ika Fitriani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini Kadek Haris Antara Kadek Suadnyana Komang Sania Widiasari Yumia Krisanti luh putu sulastrini Made Andre Cahyadi Made Resmiani Ni Kadek Krisna Dewi Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Putri Cintya Dewi Ni Luh Sucitra Dewi Ni Nyoman Narayani Adhitrie Ni Putu Agustina Widyawati Ni Putu Ayu Krisna Weda Yanti Putra, Zainal Putu Candra Ardiana Putra Putu Diah Lestari Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Sri Rahayu Sri Rahayu Subhan Purwadinata Syafruddin Syafruddin Tasya Feby Windasari