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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

Author-ID : 366347

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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Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

Faktor Yang Berpengaruh Terhadap Niat Karyawan Melakukan Tindakan Whistleblowing Pada BCA KCP Ubud I Gusti Agung Bayudha Arwata; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i1.2827

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.

Do Individual Characteristics and Bystander Effect Increase The Accounting Fraud? Ni Luh Putu Noviyanti; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2926

Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu ditinjau dari moralitas dan sifat kepribadian Machiavellian. Penelitian ini merupakan penelitian survei. Kuesioner diberikan kepada 256 pengelola Lembaga Perkreditan Desa (LPD) di Kabupaten Bangli. Data dianalisis menggunakan regresi linear berganda. Hasil pengujian empiris mengungkapkan bahwa hanya variabel moralitas dan bystander effect yang meningkatkan kecenderungan kecurangan akuntansi. Variabel sifat Machiavellian tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Secara praktis, hasil penelitian ini mengonfirmasi peran karakteristik individu dan bystander effect terhadap kecenderungan terjadinya kecurangan akuntansi, khususnya pada organisasi keuangan LPD. Temuan ini sekaligus memberi bukti empiris kepada pimpinan LPD untuk mempertimbangkan karakteristik individu dalam memposisikan individu pada jabatan terkait pengelolaan keuangan LPD.

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

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 auditor's 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.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY NI WAYAN RUSTIARINI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.806 KB)

This research is aimed to investigate the influence managerial ownership,institutional ownership, and foreign ownership on corporate social responsibilitydisclosure. This research used Corporate Social Responsibility Index (CSRI) as ameasure of CSR disclosure, based on indicators from Bapepam regulation. Thesamples of this research are 56 manufacture firms listed in Indonesian StockExchange (IDX) at 2008.Test results show that managerial and institutional ownership do not havesignificant effect on CSR Disclosure, but foreign ownership have significant effecton CSR Disclosure. This indicated that foreign ownership structure in this studyhave concern with CSR disclosure to make investment decision.

PENGARUH KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, PERGANTIAN AUDITOR PADA AUDIT DELAY Ni Wayan Rustiarini
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

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

National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province I Nyoman Kusuma Adnyana Mahaputra; Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Made Sudiartana
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.

Fraud and Whistleblowing Intention: Organizational Justice Perspective Ni Wayan Rustiarini; Luh Komang Merawati
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

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.

PERANCANGAN KEMASAN DUPA YANG EKONOMIS DAN RAMAH LINGKUNGAN Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Ketut Sassu Budi Satwam
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 4 (2021): Agustus
Publisher : Universitas Muhammadiyah Mataram

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.

EDUKASI PARIWISATA DAN LITERASI KEUANGAN DALAM RANGKA PENGUATAN EKONOMI KERAKYATAN DI DESA SERANGAN Ni Wayan Rustiarini; I Wayan Sujana
Jurnal PkM Pengabdian kepada Masyarakat Vol 4, No 6 (2021): Jurnal PkM : Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v4i6.10778

Desa Serangan merupakan salah satu destinasi wisata bahari di Bali. Meskipun demikian, keberhasilan pengembangan pariwisata tidak diimbangi dengan kemampuan sumber daya manusia dalam mengelola obyek wisata tersebut. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia, khususnya dalam hal pariwisata dan literasi keuangan. Metode pelaksanaan pengabdian bersifat bottom-up, yaitu pelaksana pengabdian bersama-sama dengan aparat pemerintah desa dan masyarakat mengidentifikasi pokok permasalahan dan menganalisis solusi. Program pengabdian ini ditujukan untuk kelompok nelayan dan pedagang yang merupakan binaan Bumdes Desa Serangan. Hasil evaluasi kegiatan pengabdian menunjukkan bahwa kegiatan edukasi mampu meningkatkan pengetahuan nelayan dan pedagang dalam hal pariwisata dan pengelolaan keuangan. Dengan demikian, program pengabdian ini diharapkan dapat meningkatkan kualitas sumber daya nelayan khususnya ketika melayani wisatawan yang berkunjung ke wisata bahari, serta meningkatkan kemampuan pedagang dalam mengelola keuangan usaha.

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

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