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<![CDATA[Pengolahan Sampah Plastik Menjadi Kerajinan Tangan Bernilai Ekonomi ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[I Made Legawa]]>;
<![CDATA[Yudistira Adnyana]]>;
<![CDATA[Tri Djoko Setyono]]>
<![CDATA[ JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Dharma Patria ]]>
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DOI: 10.37339/jurpikat.v2i2.502
<![CDATA[Kegiatan pengabdian masyarakat ini bertujuan untuk mengolah sampah plastik menjadi kerajinan tangan bernilai ekonomi. Peserta kegiatan ini adalah ibu-ibu PKK di dua desa, yaitu Desa Melaya dan Desa Candikusuma. Kegiatan ini terdiri dari tiga tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi. Metode yang digunakan adalah penyuluhan dan workshop pengolahan sampah plastik. Berdasarkan hasil evaluasi, dapat disimpulkan bahwa kegiatan ini telah terlaksana dengan baik. Para peserta juga antusias dan berpartisipasi aktif dalam kegiatan ini. Hal ini ditunjukkan dari hasil evaluasi yang menunjukkan peningkatan pengetahuan masyarakat. Hasil evaluasi juga mengungkapkan beberapa tantangan dalam melakukan pengolahan sampah plastik, seperti keterbatasan pengetahuan dan ketrampilan, keterbatasan waktu, tidak berminat melakukan hal tersebut, sulit dalam melawan rasa malas. Pelaksanaan kegiatan in, diharapkan dapat mengurangi pencemaran lingkungan akibat sampah plastik serta menciptakan usaha kreatif berupa kerajinan tangan yang bernilai ekonomi.]]>
<![CDATA[Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade ]]>
<![CDATA[Putu Risma Yunika]]>;
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Ni Putu Shinta Dewi]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v13n2.p173-186
<![CDATA[ This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing companies, so the total sample was 93 company units. The analytical tool used to test the hypothesis is multinomial logistic regression analysis. The results of this study indicate that managerial ownership does not affect the three types of turnover. Meanwhile, the management turnover variable positively affects the upgrade, samegrade, and downgrade. In terms of financial factors, profitability does not affect upgrade and downgrade accounting firms of switching. Nevertheless, profitability has a positive effect on the samegrade type of switching. Hypotheses testing of financial distress revealed that this variable could not influence the three accounting firm switching]]>
<![CDATA[RED FLAGS AND FRAUD PREVENTION ON RURAL BANKS ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>;
<![CDATA[I Kadek Satria Nova]]>
<![CDATA[ Buletin Ekonomi Moneter dan Perbankan Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Bank Indonesia ]]>
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DOI: 10.21098/bemp.v19i2.629
<![CDATA[This paper identifies the effectiveness of the red flags in detecting fraudulent financial statements, as well as preventive measures appropriate to implemented in Bank Perkreditan Rakyat (BPR). We use field survey convering the whole BPR in Province Bali, covering 60 indicators provided to 101 internal auditors from 86 BPR. The result shows that the highest dimensions within the Fraud Diamond are capability. Efforts to prevent the fraud would be the culture of honesty and high ethics, evaluating anti-fraud process and control, and developing an appropriate oversight process.]]>
<![CDATA[Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching ]]>
<![CDATA[Ni Putu Shinta Dewi]]>;
<![CDATA[Ni Luh Putu Tara Verjinia Febriyanti]]>;
<![CDATA[Ni Wayan Rustiarini]]>
<![CDATA[ EQUITY Vol 24, No 1 (2021): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v24i1.2323
<![CDATA[Auditor switching is a change of public accountant (or accounting firm) in a company. The voluntary auditor switching is carried out according to the client’s request to change his auditor, and no regulations require him to switch auditors. This study analyzes the factors influencing voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using a purposive sampling method. The sample amounted to 98 manufacturing companies, and the total sample was 294 company units. The analytical tool used to test the hypothesis is logistic regression analysis. The results showed that audit fees and audit tenure had a positive effect on auditor switching. Audit opinion, going concern opinion, and audit reporting lag do not affect auditor switching.]]>
<![CDATA[Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[I Kadek Listawan]]>;
<![CDATA[Ni Putu Shinta Dewi]]>
<![CDATA[ Management and Sustainable Development Journal Vol 3 No 1 (2021): Management and Sustainable Development Journal ]]>
Publisher : <![CDATA[Department of Management - Institut Shanti Bhuana ]]>
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DOI: 10.46229/msdj.v3i1.202
<![CDATA[The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.]]>
<![CDATA[Program Kewirausahaan Pembuatan Hiasan Penjor: Pemberdayaan Ibu PKK Berbasis Kearifan Lokal ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[I Nyoman Kusuma Adnyana Mahaputra]]>;
<![CDATA[I Made Sudiana]]>;
<![CDATA[Ni Putu Nita Anggraini]]>
<![CDATA[ Jurnal SOLMA Vol. 9 No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press) ]]>
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DOI: 10.22236/solma.v9i2.5520
<![CDATA[Pemerintah Indonesia telah memfokuskan perhatian pada upaya pengentasan kemiskinan di daerah pedesaan. Kegiatan pengabdian ini memprioritaskan pembangunan sumber daya manusia bernilai ekonomi melalui program kewirausahaan di Desa Kaliakah dan Desa Baluk. Terdapat beberapa permasalahan yang dihadapi, seperti 1) rendahnya pengetahuan masyarakat mengenai wirausaha, 2) kurangnya motivasi untuk melakukan wirausaha, serta 3) rendahnya kreativitas untuk memulai wirausaha. Bertitiktolak dari permasalahan tersebut, program kewirausahaan ini direalisasikan dalam bentuk penyuluhan dan pelatihan “mejejahitan” hiasan penjor. Program ini dilatarbelakangi pemikiran bahwa hiasan penjor merupakan kerajinan yang sering digunakan dalam kegiatan upacara agama dan adat di Bali. Hasil evaluasi kegiatan menunjukkan bahwa mayoritas peserta menyatakan pelatihan menarik dan bermanfaat. Selain itu, peserta juga mampu memahami materi yang diberikan sehingga memiliki keinginan untuk menjadi wirausaha, khususnya berkaitan dengan pembuatan hiasan penjor.]]>
<![CDATA[Corporate Governance, Political Connections, and Earnings Management ]]>
<![CDATA[Ni Nyoman Iin Purnama Sari]]>;
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Ni Putu Shinta Dewi]]>
<![CDATA[ AFEBI Accounting Review Vol 6, No 2 (2021) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aar.v6i2.469
<![CDATA[This study aims to examine the effect of corporate governance and political connection on earnings management. The corporate governance variable was reviewed using four proxies: bonus compensation, institutional ownership, independent commissioners, and financial expertise of audit committees. The study was conducted on 183 manufacturing companies on the Indonesian Stock Exchange for three research periods, namely 2017-2019. This study uses multiple linear regression to test the research hypotheses. The results prove that bonus compensation improves earnings management, while institutional ownership is proven to reduce earnings management. However, the other three variables, namely independent board of commissioners, financial expertise of audit committee, and political connections, do not affect earnings management practices.]]>
<![CDATA[Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali ]]>
<![CDATA[Ni Putu Shinta Dewi]]>;
<![CDATA[Ni Komang Kris Muliartini]]>;
<![CDATA[Ni Wayan Rustiarini]]>
<![CDATA[ AFEBI Accounting Review Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aar.v6i01.412
<![CDATA[This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment]]>
<![CDATA[Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior ]]>
<![CDATA[Ni Wayan Rustiarini]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[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.]]>
<![CDATA[Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Agus Wahyudi Salasa Gama]]>;
<![CDATA[Desak Nyoman Sri Werastuti]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.535
<![CDATA[One of the determinants of conservatism is the characteristics of the board of directors. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study aims to prove the role of board characteristics, namely board size, board female, and board overconfidence, in accounting conservatism. This study also explores the role of institutional ownership in moderating the board characteristic relationship and accounting conservatism. This research was conducted on 123 manufacturing companies for three observation periods, namely 2017-2019. The sampling method used purposive sampling. The data analysis technique used is Partial Least Square. The test results prove that board size and board female increase accounting conservatism, while board overconfidence reduces conservatism. The study results also indicate that institutional ownership can strengthen the relationship between board size and board female to accounting conservatism. Contrary, institutional ownership failed to moderate the relationship between board overconfidence and accounting conservatism.]]>
