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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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Pengaruh Love Of Money, Gender Dan Status Sosial Ekonomi Terhadap Persepsi Etis Mahasiswa S1 Akuntansi Undiksha Ni Komang Deasy Darmayanti; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.39128

Abstract

Akuntan adalah profesi yang keberadaannya sangat tergantung pada kepercayaan masyarakat, sebagai seorang akuntan dalam menjalankan tugasnya harus menjunjung tinggi etikanya. Penelitian ini dilakukan guna mengetahui pengaruh dari love of money, gender dan status social ekonomi terhadap persepsi etis mahasiswa S1 akuntansi UNDIKSHA.  Penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan adalah mahasiswa angkatan 2017 jurusan ekonomi & akuntansi, prodi S1 akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan Convenience sampling dengan menggunakan sample sebanyak 195 mahasiswa. Sumber data yang digunakan adalah data primer. Data diperoleh dari penyebaran kuesioner melalui google form kepada responden. Hasil penelitian menunjukkan bahwa; (1) Love of money berpengaruh negatif terhadap persepsi etis mahasiswa akuntansi, (2) gender berpengaruh terhadap persepsi etis mahasiswa akuntansi, dan (3) status sosial ekonomi berpengaruh negatif terhadap persepsi etis mahasiswa akuntansi.Kata Kunci : perseps etis, love of money, gender dan status social ekonomi
ANALISIS DU PONT SYSTEM DENGAN TIME SERIES APPROACH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN PERUSAHAAN (Industri Food and Beverages yang terdaftar di Bursa Efek Indonesia periode 2016-2020): Du Pont System, Penilaian Kinerja, Time Series Approach, Cross Sectional Approach Ni Nyoman Narayani Adhitrie; I Putu Gede Diatmika
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study was conducted to determine the Financial Performance Assessment of Food and Beverages Industry Companies listed on the Indonesia Stock Exchange for the 2016-2020 period based on the Du Pont System analysis method with Time Series Approach (TSA) and Cross Sectional Approach (CSA). This study uses a descriptive method with a quantitative approach. The population and sample in this study were obtained on the Indonesia Stock Exchange for the 2016-2020 period. The research data collection method used the documentation method and the non-participatory observation method. After the data is obtained, the Total Asset Turnover, NPM Equity Multiplier and ROI are determined, then compared with Time Series Aproach (TSA) analysis and Cross Sectional Aproach (CSA) analysis in order to obtain conclusions. The results of this study state that Akasha Wira Internasional Tbk, Indofood Sukses Makmur Tbk, and Wilmar Cahaya Indonesia Tbk are above the industry average value of 0.67% so that it can be said to perform well in the Time Series Approach and Cross Sectioal Approach during the 2016-2020 period. . Meanwhile, Tiga Pilar Sejahtera Food Tbk, Delta Djakarta Tbk, Campina Ice Cream Industry Tbk and Ultra Jaya Milk Industry & Trading Company Tbk were below above the industry average value of 0.67% so it could be said that they performed poorly in Time Series Approach and Cross. Sectioal Approach during the 2016-2020 period.
Analisis Du Pont System terhadap Penilaian Kinerja Keuangan Industri Farmasi yang Terdaftar di Bursa Efek Indonesia Ni Putu Ayu Krisna Weda Yanti; I Putu Gede Diatmika
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 01 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstract The purpose of this study was to determine the financial performance of pharmaceutical companies using the Du Pont System. The method of analysis using the Du Pont System with variables namely Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return On Investment (ROI). This research was conducted with a quantitative descriptive approach. The data used is secondary data in the form of financial statements, data collection techniques with literature study. The results of the study using the Du Pont System showed that one company with a Net Profit Margin variable that was above the industry average and seven companies with a Net Profit Margin variable that was below the industry average and Total Asset Turnover below the industry standard average below the industry standard. The financial performance of pharmaceutical companies during the 2019-2020 period has a value below industry standards it can be concluded that the company's efficiency in managing all assets to generate profits is not good enough. With one companies that generate a net profit and is declared good, but is not followed by the management of existing company assets. Keywords : Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover
Analisis Jumlah Pelanggan Listrik Terhadap Penerimaan Pajak Penerangan Jalan Di Kabupaten Buleleng I Ketut Triadi Saputra; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50419

Abstract

Street Lighting Tax (PPJ) is an important part of local taxes related to the number of electricity customers in Buleleng Regency, the PPJ includes regional levies by industrial and non-industrial use of electricity. The purpose of this study was to determine how the attachment of electricity customers to a street lighting tax revenue. This research observation took place in stages by examining the data obtained from PT PLN (Persero) UP3 North Bali. Documents and evidence collected in this study were from street lighting tax data, data on the realization of depositing the results of PPJ billing, as well as data on collective billing from the Buleleng Regency Government PJU. The data period used is December 2021. The results of the study show that the total amount of PPJ levy receipts in 2021 is Rp. 39,098,218,805 have been deposited with the Buleleng Regency Government, and the total collective bill of the Buleleng Regional Government PJU in 2021 is Rp. 15,983,776,581. The result total between realization of PPJ receipts and the total collective billing of the Regional Government PJU, the PPJ contribution received by the Regional Government as PAD is Rp. 23,114,442,224. From the results of the data research, it is known that the number of electricity customers will have an impact on the PPJ that will be received by the Regional Government as PAD in Buleleng Regency.
The Evaluation of Internal Control System for Market Retribution Collection Syafruddin Syafruddin; Sri Rahayu; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.52842

Abstract

To evaluate the internal control system for the collection of market levies, the Sumbawa Regency government cooperates with several agencies such as the Department of Transportation, the Department of Cooperatives, Industry and Trade, the Regional Finance and Revenue Management Agency and Bank Rakyat Indonesia with the aim of maximizing Regional Original Income through E-Retribution and avoiding budget leakage and assist the government in accurate economic planning and increase the circulation of money so that it is faster. This study uses a qualitative approach, data collection techniques through observation, interviews and documentation. The results show that the implementation of E-Retribution can make it easier for traders to pay market fees and can solve problems in managing user fees manually, because E-Retribution can be more effective, efficient and more transparent and accountable in increasing Regional Original Income.
The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables I Kadek Pebri Artana; I Putu Gede Diatmika; Anantawikrama Tungga Atmadja
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.57651

Abstract

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies and the study sample consisted of 22 companies, with targeted non-probability sampling techniques. The results showed that auditors' opinions negatively affected fraudulent financial reporting, while company size negatively impacted fraudulent financial reporting. Meanwhile, external pressures have had a positive impact on fraudulent financial reporting. In addition, industry conditions can mediate the relationship between auditors' judgments and fraudulent financial reporting. However, the current state of the industry shows no link between company size and fraudulent financial reporting. The implications of this study emphasize the importance of proper internal supervision and control by companies to prevent and overcome the risk of financial reporting fraud, as well as the importance of strict and credible auditor supervision, and more careful attention to industry conditions that affect the level of financial reporting fraud.
The Effect of Potential Rush Money and Fraud on the Need for External Audit in Rural Credit Institutions with Leadership Idealism as a Moderating Variable Putu Candra Ardiana Putra; Gede Adi Yuniarta; I Putu Gede Diatmika
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.58563

Abstract

This study aims to examine the effect of potential rush money and fraud on the need for external audit in Rural Credit Institutions (LPD) with leadership idealism as a moderating variable. This study used the head of the LPD in Bali Province who is still actively operating as a population. The method of determining the sample used is the purposive sampling method. Data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) Version 3. The result shows that the potential for rush money has a positive effect on the need for external audit services for Rural Credit Institutions, which indicates that the potential for rush money that is likely to be experienced is capable of increasing the need for external audit services. The result shows that the potential for fraud has a positive effect on the need for an external audit of the Rural Credit Institution, which indicates a potential for fraud that may be experienced can increase the need for external audit services. The results show that the idealism of the leadership can strengthen the influence of the potential rush of money on the need for an external audit of Rural Credit Institutions and the idealism of the leadership can increase the influence of potential fraud on the need for external audit services for Rural Credit Institutions. Therefore, rural credit institutions need to pay attention to the importance of conducting regular external audits to ensure that their business practices are running well and in accordance with established standards.
Pengaruh NPL Dan CAR Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Pada Sektor Perbankan luh putu sulastrini; I Putu Gede Diatmika; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49320

Abstract

Abstract The global financial recession that occurred due to the widespread Covid-19 outbreak since the end of 2019, became one of the phenomena that was able to reduce the stamina of the national economy, one of the sectors affected was the banking sector. This study aims to examine and analyze the effect of Non Performing Loans (NPL) on Profitability, the effect of Capital Adequacy Ratio (CAR) on Profitability, the effect of credit restructuring in moderating the effect of NPL on Profitability, the effect of credit restructuring in moderating the effect of CAR on Profitability. The data analyzed is secondary data based on banking financial statements listed on the IDX dated December 31, 2017, 2018, 2019, and 2020. The analytical method used is Moderated Regression Analysis using the SPSS 21 program. The results show that NPL has a significant influence on profitability, CAR has a significant effect on profitability, credit restructuring is able to moderate the effect of NPL on profitability and credit restructuring is not able to moderate the effect of CAR on profitability.   Keywords: NPL, CAR, Profitability, Credit Restructuring, Banking Sector.
Pengaruh Sistem Pengendalian Internal, Budaya Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Dengan Good Corporate Governance Sebagai Variabel Intervening Ni Putu Agustina Widyawati; Edy Sujana; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49868

Abstract

ABSTRACT This study aims to examine and analyze the effect of the internal control system, organizational culture and human resource competence on fraud prevention with good corporate governance as an intervening variable. The data collection method used a survey method using a questionnaire. The population of this research is BUMDes Management in Buleleng Regency, which is 761 people. The sampling technique used was purposive sampling with criteria for BUMDes management who served as chairman and treasurer of BUMDes. Based on these criteria, a sample of 252 people from 126 BUMDes in Buleleng Regency was obtained. The data analysis method used in this research is to use the help of Smart PLS software version 3.0. The results showed that the internal control system, organizational culture, and human resource competence had a positive and significant effect on good corporate governance. Internal control system and human resource competence have a positive and insignificant effect on fraud prevention, while organizational culture and good corporate governance have a positive and significant effect on fraud prevention. Internal control system, organizational culture and competence of human resources through Good Corporate Governance have a positive and significant effect on fraud prevention. Keywords: internal control system, organizational culture, human resource competence, fraud prevention, good corporate governance
Pengaruh Prinsip Good Corporate Governance Dalam Pengelolaan Refocusing Dana Desa Di Masa Pandemi Dengan Harmonisasi Sebagai Variabel Moderating Dessy Aryani; Edy Sujana; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.50111

Abstract

Abstract This study was conducted to empirically examine the effect of accountability, transparency and participation on the management refocusing of village fundThe population in this study was 129 village officials throughout Buleleng Regency with a total sample of 98 people calculated using the slovin. Data analysis used SEM-PLS Version 3 with a total of 98 respondents who filled out the questionnaire. The results showed that accountability had a positive and insignificant effect on the management refocusing , transparency had a positive and significant effect on the management refocusing , participation had a positive and significant effect on the management  refocusing , harmonization significantly moderated the effect of accountability on the management refocusing of village fundharmonization strengthens the effect of accountability on the management refocusing , harmonization significantly moderates the effect of transparency on the management refocusing , harmonization weakens the effect of transparency on the management refocusing , harmonization significantly moderates the effect of participation on the management refocusing , harmonization weakens the influence of participation on management refocusing village funds. Keywords : Good Corporate Governance, Refocusing Village Funds, Harmonization
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