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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences Jurnal SOLMA AFEBI Accounting Review JMM (Jurnal Masyarakat Mandiri) Buletin Ekonomi Moneter dan Perbankan Jurnal Equity JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research Management and Sustainable Development Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal PkM (Pengabdian kepada Masyarakat) Makara Human Behavior Studies in Asia Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Penelitian Pendidikan Indonesia
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN Rustiarini, Ni Wayan; Novitasari, Ni Luh Gede
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.959 KB)

Abstract

Abstrak: Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan. Penelitian ini bertujuan untuk mengidentifikasi persepsi auditor atas efektifitas red flags dalam mendeteksi kecurangan, serta  menguji pengaruh faktor-faktor demografis auditor seperti karakteristik (gender, posisi pekerjaan, masa kerja), dan kompetensi (pendidikan, pengalaman mendeteksi kecurangan, pelatihan kecurangan) pada persepsi auditor. Penelitian ini dilakukan di Bali dengan melakukan survei pada 84 auditor. Dengan menggunakan regresi linear berganda, hasil penelitian menunjukkan bahwa pendidikan, pengalaman mendeteksi kecurangan, dan pelatihan kecurangan berpengaruh pada persepsi auditor. Sementara gender, posisi pekerjaan, dan masa kerja tidak berpengaruh pada persepsi auditor atas efektivitas red flags.Abstract: Auditor Perceptions of Red Flags Effectiveness to Detect Fraudulent. The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on auditors perception. This research was done in Bali by survey of 84 auditors. By using multiple regression analysis, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. Meanwhile, gender, job position, and auditor tenure do not have influence on auditor perception of red flags effectiveness.
Imaging and Purchasing Decision in Traditional Art Market Gama, Agus Wahyudi Salasa; Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita
International Research Journal of Management, IT & Social Sciences Vol 5 No 2: March 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i2.637

Abstract

Art market or souvenir market can not be separated from the existence of Bali island, unlike a tourist destination. The development of modern souvenir market was very disturbing traders in the traditional souvenir market. Due to it was feared will turn off the traditional art market. In this regard, to ensure the factors that need to be optimized in order to increase tourist visits to traditional Art Market was very important to conduct research. Based on the background and the problem, this research has a purpose to analyze the influence of art market attribute, promotion and service quality to market image and purchasing decision with research location at Guwang Art Market. The present research was designed as a descriptive and analytic approach. It defined that was descriptive facts, followed by analysis of the significance of empirical facts found. The descriptions were included the facts of market attributes, promotion, service quality, and market image in purchasing decisions. The population in the study were tourists who visit Guwang Art Market. Data collection was conducted with questionnaires distributed to travelers visiting the Guwang Art Market in April-July 2015. Data analysis used Structural Equation Model.
PENGARUH KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, PERGANTIAN AUDITOR PADA AUDIT DELAY Rustiarini, Ni Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1676

Abstract

ABSTRAK Audit delay merupakan lamanya waktu penyampaian laporan keuangan yang diukur dari penutupan tahun buku laporan keuangan sampai diselesaikannya laporan keuangan auditan oleh auditor independen. Penelitian ini bertujuan untuk menganalisis pengaruh reputasi, spesialisasi, opini audit, lama waktu penugasan, dan pergantian auditor pada audit delay. Metode penentuan sampel menggunakan purposive sampling dan memperoleh 72 perusahaan sebagai sampel untuk periode 2010-2011. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa spesialisasi auditor berpengaruh negatif pada audit delay, sedangkan pergantian auditor berpengaruh positif pada audit delay. Sementara itu reputasi auditor, opini audit, dan lamanya waktu penugasan tidak berpengaruh pada audit delay. . Kata kunci: karakteristik, opini, reputasi, spesialisasi,   ABSTRACT Audit is the length of time delay submitted of financial statements are measured from the last time fiscal year of financial statements until the completion of the financial statements audited by an independent auditor. This study aimed to investigate the influence of auditor reputation, specialization, audit opinion, audit tenure, and auditor switching on audit delay. Sampling method using purposive sampling and obt ain 72 companies for 2010 until 2011. Data processing is performed using multiple linear regression analysis. These results indicate that auditor specialization have a negative effect on audit delay, while auditor switching have positive effect on audit delay. However auditor reputation, audit opinion, and audit tenure do not have a significant effect on the audit delay. Keywords: characteristic, opinion, reputation, specialization
FRAUD AND WHISTLEBLOWING INTENTION: ORGANIZATIONAL JUSTICE PERSPECTIVE Rustiarini, Ni Wayan; Merawati, Luh Komang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11970

Abstract

Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on justice theory and whistleblowing is still limited. This study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. This study uses an experimental laboratory method. The subjects were 124 accounting employees in the private and public sectors. The findings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. This study also reveals that does no whistleblowing intention difference between private and public employees.
Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior Rustiarini, Ni Wayan; Putra, I Gede Cahyadi; Astakoni, I Made Purba
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.679

Abstract

This study aims to prove the effect of task complexity and time budget pressure on auditors' job stress and dysfunctional behavior empirically. This study also examines the job stress role in mediating the relationship between task complexity and time budget pressure on auditors' dysfunctional behavior. This research uses quantitative research methods. The research data collection technique used a survey that is distributed questionnaires to 87 auditors at public accounting firms in Bali. Determination of the sample based on the saturated sampling method. This study uses a PLS-SEM analysis to examine research hypotheses. PLS is considered appropriate in predicting models for theory development. The results reveal that task complexity and time budget pressure are increasing auditor's job stress. However, only time budget pressure has a direct effect on auditors' dysfunctional behavior. The statistical testing results also show that job stress can mediate the relationship between task complexity and dysfunctional behavior. On the other hand, job stress cannot mediate between time budget pressure and dysfunctional behavior.
PERANCANGAN KEMASAN DUPA YANG EKONOMIS DAN RAMAH LINGKUNGAN Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita; Satwam, I Ketut Sassu Budi
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 4 (2021): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.837 KB) | DOI: 10.31764/jmm.v5i4.5051

Abstract

Abstrak: Kemasan merupakan salah satu penentu keputusan konsumen dalam pembelian suatu produk. Namun, banyak Usaha Mikro, Kecil, dan Menengah (UMKM) yang mengabaikan arti pentingnya kemasan. Sebagian besar UMKM belum menggunakan kemasan yang ramah lingkungan. Berdasarkan permasalahan tersebut, kegiatan ini bertujuan untuk merancang kemasan dupa yang ekonomis dan ramah lingkungan. Mitra kegiatan pengabdian masyarakat ini adalah Dupa Man’ku yang memiliki enam orang tenaga kerja. Metode pelaksanaan pengabdian meliputi sosialisasi, workshop perancangan kemasan, serta evaluasi. Melalui proses evaluasi pertama, akademisi dan pelaku UMKM mampu memetakan keunggulan, kelemahan, kesempatan, dan tantangan menggunakan analisis SWOT. Berdasarkan survei konsumen, hasil evaluasi kedua menunjukkan bahwa kemasan tabung dupa mampu menarik perhatian konsumen. Abstract: Packaging is one of the determinants of consumer decisions in purchasing a product. However, many SMEs ignore the importance of packaging. Some of SMEs have not used environmentally friendly packaging. Based on these problems, the activity aims to design economical and eco-friendly packaging of incense product. The partner of this community service activity is Dupa Man'ku, which has six workers. The method of implementing the service includes socialization, packaging design workshops, and evaluation. In the first evaluation process, academics and SME actors mapped the SME's strengths, weaknesses, opportunities, and challenges using a SWOT analysis. Based on a consumer survey, the results of the second evaluation showed that tube incense packaging could attract consumers' attention.
PERANCANGAN KATALOG PRODUK UNTUK MENINGKATKAN PENJUALAN UMKM Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita; Satwam, I Ketut Sassu Budi
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 5 (2021): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.797 KB) | DOI: 10.31764/jmm.v5i5.5296

Abstract

Abstrak: Promosi merupakan aktivitas penting untuk meningkatkan penjualan Usaha Mikro, Kecil, dan Menengah (UMKM). Salah salah satu strategi promosi yang efektif untuk mempengaruhi keputusan pembelian konsumen menggunakan katalog produk, baik cetak maupun digital. Katalog tidak hanya menampilkan informasi produk namun juga mempromosikan keunggulan produk tersebut. Mengacu pada fungsi tersebut, program pengabdian masyarakat ini memfokuskan pada perancangan katalog produk pada UMKM Dupa Man’ku. Program ini bertujuan untuk mempromosikan produk dupa melalui katalog cetak dan digital sehingga diharapkan mampu meningkatkan penjualan dupa. Kegiatan pengabdian melalui empat kegiatan, seperti wawancara dan diskusi, pengambilan foto-foto produk, merancang katalog produk, serta evaluasi kegiatan. Kegiatan evaluasi atas efektivitas perancangan katalog dilakukan dengan mengukur hasil penjualan sebelum dan setelah menggunakan katalog produk sebagai strategi pemasaran. Hasil evaluasi menunjukkan bahwa konsumen lebih tertarik membeli produk setelah membaca katalog produk yang ditunjukkan dengan adanya peningkatan penjualan.Abstract: Promotion is an important activity to increase Micro Small Medium Enterprise (MSME) sales. One of the effective promotional strategies to influence consumer purchasing decisions is to use product catalogs, both printed and digital. The catalog not only displays product information but also promotes the advantages of the product. Referring to this function, this community service program focuses on designing product catalogs for Dupa Man'ku MSMEs. This program aims to promote incense products through print and digital catalogs, so that it is expected to increase incense sales. Service activities are performed through four activities: interviews and discussions, taking product photos, designing product catalogs, and evaluating activities. Evaluation activities on the effectiveness of catalog design are carried out by measuring sales results before and after using product catalogs as a marketing strategy. The evaluation results show that consumers are more interested in buying products after reading the product catalog, indicated by sales.
FAKTOR YANG BERPENGARUH TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING PADA BCA KCP UBUD Arwata, I Gusti Agung Bayudha; Rustiarini, Ni Wayan; Dewi, Ni Putu Shinta
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This examine objectives to decide the analysis of the factors that have an effect on the employee's intention to take whistleblowing at the BCA KCP Ubud financial institution. The pattern in this examine amounted to forty three human beings the use of general sampling approach or census. The evaluation method used is a couple of linear regression, evaluation the usage of SPSS. The effects confirmed that organizational dedication has a high quality effect at the goal to do whistleblowing, anonymous reporting channels have a fantastic impact on the intention to do whistleblowing, the extent of seriousness of the violation has a effective impact at the purpose to do whistleblowing. Private price does not affect the goal to take whistleblowing. Giving rewards has no impact on the aim to do whistleblowing.
Board Characteristic and Financial Restatement Putri, Ni Ketut Wahyu; Rustiarini, Ni Wayan; Dewi, Ni Putu Shinta
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5883

Abstract

This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD characteristics were analyzed based on BoD size, female, and overconfidence. Meanwhile, BoC characteristics were analyzed based on BoC size and independent BoC. The population is all manufacturing companies on the Indonesia Stock Exchange for the 2017- 2019 period. Determination of the sample using the purposive sampling method. The number of samples used is 32 manufacturing companies or 96 observational data. This study using logistic regression to hypotheses testing. The results showed that two variables, namely female of BoD and independent of BoC, reduced the possibility of financial restatement. However, three other variables, including BoD overconfidence, BoD size, and BoC size, do not affect the possibility of financial restatement.DOI: 10.26905/jkdp.v25i3.5883
AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG? KARAKTERISTIK AUDITOR DAN PENDAPAT AUDIT: APAKAH MEMPENGARUHI LAPORAN AUDIT LAG? Ni Kadek Lita Dwiyanti; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.9576

Abstract

The purpose was to investigate the effect of auditor reputation, audit opinion, auditor switching, audit tenure on audit report lag. This research was conducted at 327 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2019. The analysis technique used is multiple linear regression analysis. The results indicate that auditor reputation, audit opinion, and audit tenure have a negative effect on audit report lag, while auditor switching has a positive effect on audit report lag.
Co-Authors Agus Wahyudi Salasa Gama Agus Wahyudi Salasa Gama, Agus Wahyudi Ak. S.E. Desak Nyoman Sri Werastuti . Anik Yuesti Arwata, I Gusti Agung Bayudha Astakoni, I Made Purba Dewi, Ni Putu Shinta I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Listawan I Kadek Satria Nova I Ketut Sassu Budi Satwam I Made Legawa I Made Sudiana I Made Sudiartana, I Made I Nyoman Kusuma Adnyana Mahaputra I Wayan Sujana Luh Komang Merawati Ni Kadek Lita Dwiyanti Ni Komang Kris Muliartini Ni Luh Gede Novitasari Ni Luh Gede Novitasari Ni Luh Putu Noviyanti Ni Luh Putu Tara Verjinia Febriyanti Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yeni Astiti Putri, Ni Ketut Wahyu Putu Risma Yunika Satwam, I Ketut Sassu Budi Tri Djoko Setyono Yudistira Adnyana, Yudistira