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All Journal Jurnal Akuntansi Multiparadigma Media Akuntansi dan Perpajakan Indonesia (MAPI)
I Dewa Ayu Eka Pertiwi
Universitas Brawijaya
Economics, Econometrics & Finance

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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERLANDASKAN BUDAYA TRI HITA KARANA Pertiwi, I Dewa Ayu Eka; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.04 KB)

Abstract

Abstract: Corporate Social Responsibility Implementation Based on Tri Hita Karana Culture. This study aims to identify and to understand the implementation of CSR based on Tri Hita Karana at the Discovery Kartika Plaza Hotel. The ethnographic methods were used to obtain deeper and complete information. The research results found Integrated of CSR. It has a sense that the company as a business group in carrying out its activities always has a harmonious relationship with community, nature, and God. It produces four forms of implementation which are synergic and related to each other, namely of the implementation in the corporate, in the community, in the environment, and the matters relating to God.Abstrak: Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Penelitian ini bertujuan untuk mengetahui dan memahami implementasi CSR berlandaskan Tri Hita Karana pada Discovery Kartika Plaza Hotel. Metode etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang para informan. Hasil penelitian menemukan bahwa CSR Terpadu berarti “usaha perusahaan dalam menjalankan kegiatan bisnisnya secara lebih terintegrasi, baik antara tujuan perusahaan sebagai usaha bisnis, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. CSR Terpadu menghasilkan empat sinergi implementasi, yaitu implementasi di perusahaan, masyarakat, lingkungan, dan hal-hal yang berkaitan dengan Tuhan.
BISAKAH PENGETAHUAN AUDITOR DAN SPIRITUAL CAPITAL DIGUNAKAN UNTUK MENGATASI DILUTION EFFECT PADA AUDIT JUDGMENT? Pertiwi, I Dewa Ayu Eka; Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v3i2.2592

Abstract

The dilution effect indicates the use of inappropriate information to make predictions, where diagnostic information is diluted by non-diagnostic information. Under the influence of non-diagnostic information, human predictions are not correct. Auditor knowledge is the auditor's understanding of the level of a job, both conceptually and theoretically. The negative impact of the dilution effect can affect audit quality, which can affect the auditor's ability to categorize some information based on its relevance during the process. The purpose of this study was to examine whether the dilution effect and auditor knowledge gained from training and work experience, and spiritual capital affect audit considerations in determining fraud risk. In an organized situation, this study was conducted using vignette and ANOVA to test the three hypotheses and simple regression to test the fourth hypothesis. The subjects of this research are auditors from Public Accounting Firms, especially in Bali and Nusa Tenggara. There are several findings that can be expected in this study. First, the dilution effect has an adverse impact on the auditor's mind when making judgments during a fraud risk assessment. Auditors who are not exposed to the dilution effect will provide a more accurate assessment than auditors who are exposed to the dilution effect. Second, auditor knowledge has a significant effect on audit considerations in detecting fraud. Auditors who have higher knowledge will make more accurate assessments than auditors who have lower knowledge. The third finding is that auditors can be better at making audit judgments to assess the risk of fraud if they are equipped with spiritual capital. The fourth finding, however, shows that auditors who have higher knowledge and spiritual capital will still make inappropriate judgments during fraud risk assessments when they are exposed to the dilution effect.
Co-Authors Munidewi, Ida Ayu Budhananda Nyoman Angga Pradipa Unti Ludigdo