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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Akuntansi Kontemporer Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma JIA (Jurnal Ilmiah Akuntansi) The Indonesian Journal of Accounting Research PREVENIRE: Journal of Multidisciplinary Science Journal of Finance, Economics, and Business
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Pengaruh Whistleblowing System, Budaya Organisasi dan Moralitas Individu Terhadap Pencegahan Fraud pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali Anandya, Candra Restalini; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25933

Abstract

This study was conducted to examine the effect of whistleblowing system, organizational culture and individual morality on fraud prevention at PT. Pelabuhan Indonesia III (Persero). Numerical analysis of these variables was used in this study, therefore quantitative approach was applied. The population of this study was 65 employees of PT. Pelabuhan Indonesia III (Persero). The sample of this study was determined by the saturation sampling technique (census) in which the sample chosen was the the entire of population. Data were collected by using a questionnaire with Likert scale. Then the data were analyzed with several analyzes such as data quality tests which included validity and reliability tests, descriptive statistical tests, classic assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, and multiple linear regression analysis assisted with SPSS 25 program. The results indicated that the whistleblowing system had a positive and significant effect on fraud prevention, organizational culture had a positive and significant effect on fraud prevention, and individual morality had a positive and significant effect on fraud prevention.
Pengaruh Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng Pratiwi, Luh Putu Ratna; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.29219

Abstract

The purpose of this study was to partially determine the effect of individual morality, organizational justice, and internal control on the tendency of accounting fraud at SKPD Buleleng Regency. The method used in this research is quantitative method. Collecting data using a Likert scale questionnaire. The population used was all SKPDs in Buleleng Regency totaling 39 SKPDs. The sample in this study used a saturated sample technique using 146 employees who were in the financial department of the SKPD Buleleng Regency as respondents. This study uses the SPSS 16 application to assist the author in processing data. The data analysis methods and techniques used are instrument test, descriptive statistics, classical assumption test, and multiple linear analysis.The result of this research is that individual morality has no effect on the tendency of accounting fraud. Organizational justice has a negative effect on the tendency of accounting fraud. Internal control has a negative effect on the tendency of accounting fraud. 
Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud Sanjani, Made Wina; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.28240

Abstract

Thissresearch aims to analyzezthe influencerof organizational comitment, cultural perspective of tri hita karana and whistleblowing system on fraud prevention. This study uses primary or quantitative data from questionnaireddataousingka likertfscale. This researchswass conductedi at BPKAD Karangasem Regency. The population in this study wereiallaemployeessin theeReporting and Billing Field at BPKAD Karangasem Regency as many as 98 people. Theysamplingsmethod used in this study is the total sampling method, so that the number of samples is equalttoia populationtof 98 respondents. Therdatavof this study were collectedwusing a questionnairedwhichfwas then processed byymultipleylinear regressionfanalysis with the help of SPSSsversione22. The resultssshowed that organizational commitment, cultural perspective of tri hita karana and whistleblowingfsystemihad a positivefeffectqon fraudiprevention
Analisis Model Fulmer Dan Grover Dalam Memprediksi Financial Distress Pada Industri Barang Konsumsi Putri, Rianita; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28004

Abstract

This study aims to determine whether Fulmer and Grover models can predict financial distress in the consumer goods industry and compared which prediction models has the highest level of accuracy. The type of research was quantitative research. The population of the study was the companies in the consumer goods industry. This research period was from 2015-2018 with 124 samples divided into two categories, as the financial distress category (1) as many as 21 samples and the non financial distress category as many as 103 samples. The sampling method used was purposive sampling. The sample would be analyzed through descriptive statistical, multicollinearity assumption test, logistic regression, and calculated the level of accuracy and errors. The result showed that (1) the Fulmer models can be used in predicted financial distress with 6 ratios has a significant effect and 3 ratios has no significant effect toward financial distress. (2) Grover models can be used in predicted financial distress with 3 ratio has a significant effect toward financial distress. (3) The model that has highest level of accuracy in predicted financial distress in the consumer goods industry was Fulmer at 84,68%, followed by Grover at 78,23%.
Pengaruh Kompetensi Aparatur Pemerintah Desa, Efektivitas Kinerja Pendamping Lokal Desa Dan Keterlibatan Masyarakat Terhadap Pengoptimalan Pengelolaan Dana Desa Aryani, Dessy; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25639

Abstract

Riset ini bermaksud untuk menyelisik pengaruh kompetensi aparatur pemerintah desa, efektivitas kinerja pendamping lokal desa dan keterlibatan masyarakat terhadap pengoptimalan pengelolaan dana desa di pemerintahan desa Kabupaten Buleleng. Variabel independen dalam riset ini ialah kompetensi aparatur pemerintah desa, efektivitas kinerja pendamping lokal desa dan keterlibatan masyarakat. Sedangkan variabel dependen dalam riset ini ialah pengoptimalan pengelolaan dana desa. Komunitas pada riset ini mencangkup semua kepala desa, bendahara desa, pendamping lokal desa dan pengurus BPD (Badan Permusyawaratan Masyarakat) sebagai perwakilan dari masyarakat desa yang turut serta mengelola dan mengawasi jalannya pengelolaan dana desa di Kabupaten Buleleng. Sampel riset menggunakan purposive sampling dengan kriteria tertentu dimana terdapat 29 desa di Kabupaten Buleleng yang bermasalah dalam laporan realisasi taksiran dana desa periode I dan periode II sehingga dana desa tahap III terancam tidak dicairkan. Sistem penyelidikan data yang dipakai untuk memeriksa hipotesis yaitu regresi linear berganda. Hasil riset ini menunjukkan bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pengoptimalan pengelolaan dana desa, efektivitas kinerja pendamping lokal desa berpengaruh terhadap pengoptimalan pengelolaan dana desa dan keterlibatan masyarakat berpengaruh terhadap pengoptialan pengelolaan dana desa. 
Determinan Kinerja Badan Pengawas Lembaga Perkreditan Desa Di Kabupaten Buleleng Kusuma, Putu Septa; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25989

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh independensi, pengalaman kerja, time budget pressure dan komitmen organisasi terhadap kinerja Badan Pengawas Lembaga Perkreditan Desa (BP LPD) di Kabupaten Buleleng. Kinerja BP LPD perlu mendapat perhatian karena badan pengawas melaksanakan pemeriksaan untuk mendeteksi kecurangan maupun kesalahan yang dapat membuat LPD merugi. Penelitian ini mengunakan metode kuantitatif dengan data primer. Instrumen penelitian yang digunakan yaitu kuesioner dengan skala likert. Populasi penelitian yaitu seluruh LPD di Kabupaten Buleleng dengan jumlah 106 LPD. Penarikan sampel menggunakan rumus slovin untuk menggeneralisasi penarikan sampel, maka jumlah sampel penelitian 69 LPD dengan 138 pengawas. Teknik analisis menggunakan uji regresi linear berganda.  Hasil penelitian ini menyatakan bahwa independensi, pengalaman kerja, time budget pressure, dan komitmen organisasil secara parsial berpengaruh positif terhadap kinerja BP LPD. Independensi yang timggi akan menghasilkan suatu hasil pengawasan yang baik selaras dengan fakta, pengalaman kerja yang luas akan mempermudah dan mempercepat proses pengawasan, pemahaman akan time budget pressure akan menghasilkan efisiensi waktu pelaksanaan pengawasan dan tingginya komitmen organisasi akan memotivasi seseorang untuk melaksanakan pekerjaan dengan maksimal. 
Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Kristiani, Luh Alin; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26619

Abstract

This study aims to determining the effect of environmental performance and social performance toward financial performance with good corporate governance as a moderating variable  at service companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. This research is quantitative research using purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports that are obtained indirectly through intermediaries or internet media. Data analysis in this research uses descriptive analysis, classic assumption test, multiple linear regression analysis, and Moderate Regression Analysis (MRA) using the SPSS 20.0 program. The results showed that; (1) environmental performance influences financial performance; (2) social performance influences financial performance; (3) Good Corporate Governance strengthens the effect of environmental performance on financial performance; (4) Good Corporate Governance weakens the effect of social performance on financial performance.  
Pengaruh Kinerja Lingkungan, Intesitas Modal dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Lingkungan Ardana, Ari Bawa; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26375

Abstract

This study aims to determine the Effect Of Environmental Performance, Capital Intensity, And Company Size On The Disclosure Of Environmental Information Of Manufacturing Companies listing on the Indonesia Stock Exchange in 2017-2019 and conducting empirical studies on the sustainability report of Manufacturing companies to determine the effectiveness of social and environmental disclosure based on the Global Reporting Initiative G4 through the three dependent variables. The design used in this study is quantitative research. The number of samples is 50 companies selected through purposive sampling techniques with a total of 150 samples from 3 years of observation. Data analysis methods used are multiple regression analysis and data presentation assisted with the Statistical Package for Social Science (SPSS) 23.0 programs for windows. The results showed that environmental performance, capital intensity and company size has a positive effect on disclosure of corporate environmental information
Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Sudiari, Kadek Dian; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26207

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, struktur kepemilikan manajerial dan diversifikasi produk terhadap pengungkapan akuntansi sumber daya manusia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan. Populasi penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhi kriteria purposive sampling pada penelitian ini digunakan 35 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukan bahwa secara parsial GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, dan diversifikasi produk berpengaruh positif terhadap pengungkapan akuntansi sumber daya manusia, sedangkan struktur kepemilikan manajerial berpengaruh negatif terhadap pengungkapan akuntansi sumber daya manusia.
Persepsi Akuntan Pendidik Dan Mahasiswa Akuntansi Terhadap Etika Penyusunan Laporan Keuangan ( Studi Pada Perguruan Tinggi Negeri di Bali ) ., Komang Rudiarsiki; ., Desak Nyoman Sri Werastuti, S.E., Ak.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.5056

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi akuntan pendidik dan mahasiswa S1/D4 akuntansi terhadap etika penyusunan laporan keuangan, dan mengetahui perbedaan persepsi akuntan pendidik dan mahasiswa S1/D4 akuntansi terhadap etika penyusunan laporan keuangan. Metode penelitian ini menggunakan metode kuantitatif. Penelitian ini dilakukan pada Perguruan Tinggi Negeri di Bali yang memiliki jurusan S1/D4 akuntansi. Data yang digunakan dalam penelitian ini adalah data primer. Populasi dalam penelitian ini adalah akuntan pendidik dan mahasiswa S1/D4 akuntansi tingkat akhir pada Perguruan Tinggi Negeri di Bali. Teknik pengambilan sampel dalam penelitian ini menggunakan Purposive Sampling. Metode pengumpulan data dilakukan dengan studi lapangan menggunakan instrumen kuesioner. Skala pengukuran yang digunakan adalah skala likert, dengan jumlah responden sebanyak 66 orang. Pengujian data dilakukan dengan non parametrik yaitu Mann Whitney U-Test dengan menggunakan bantuan SPSS 19.00 untuk windows. Hasil penelitian menunjukan bahwa akuntan pendidik dan mahasiswa S1/D4 akuntansi sama-sama memiliki respon baik, namun secara keseluruhan terdapat perbedaan persepsi antara akuntan pendidik dan mahasiswa S1/D4 akuntansi terhadap etika penyusunan laporan keuangan. Kata Kunci : Kata Kunci: Persepsi, Akuntan Pendidik, Mahasiswa, Etika, Laporan Keuangan. The study aimed at finding out the perception of accountant educators and students of accountancy S1/D4 program towards the ethics of writing financial report, and finding out the different perception between accountant educators and students of accountancy S1/D4 program towards the ethic in writing financial report. The study was conducted at different state universities in Bali having Department of Accountancy S1/D4 program by employing a quantitative methods. The population of the study involved all the accountant educators as well as students of accountancy S1/D4 program at the final year of the state universities in Bali. The samples were selected by using purposive sampling technique. The data were collected from a primary source by using field study by distributing questionnaires with a total number of samples about 66 respondents. The analysis was conducted by using non-parametric Mann Whitney U-Test supported by SPSS 19.00 for windows. The results of the study indicated that both the accountant educators and the students of accountancy S1/D4 program have good responses, however, as a whole they have dfferent perception towards the writing of financial report. keyword : Key words: perception, accountant educators, students, ethics, financial report
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Ak. S.E. Nyoman Ari Surya Darmawan . Anandya, Candra Restalini Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ardana, Ari Bawa Ari Bawa Ardana Aryani, Dessy Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono Ernany Dwi Hastuty Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Gede Rama Laksana Putra I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Subrata I Kadek Surya Wibawa Wibawa I Made Pradana Adiputra I Nyoman Jagra Sujatnika Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Budi Amanta ., Komang Budi Amanta Komang Dandy Andriadi Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Kristiani, Luh Alin Kusuma, Putu Septa Lucy Sri Musmini Luh Alin Kristiani Luh Arshantya Maha Saputri Luh Putu Diah Septiari Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Ni Kadek Sinarwati Ni Wayan Rustiarini Nyoman Trisna Herawati Pratiwi, Luh Putu Ratna Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Reza Amarta Prayoga Rianita Putri Rumanintya Lisaria Putri Sanjani, Made Wina Saptana Sonia Pratiwi Subrata, I Kadek Sudiari, Kadek Dian Sugiarta, Putu Agus Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Wivina Christianti Pratiwi .