Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

4.731

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Indonesian Journal of Sustainability Accounting and Management

I Putu Sudana

Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia

Author-ID : 648847

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 50 Documents Claim Missing Document

Claim Missing Document

Articles

Title

MENGUAK PERLAKUAN AKUNTANSI ASET BERSEJARAH (STUDI INTERPRETIF PADA MUSEUM SEMARAJAYA KLUNGKUNG) Cokorda Bagus Darmawan; I Ketut Yadnyana; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.273 KB)

The study aims to explore the understanding of the actors from theirs experience involved in the management of heritage assets in Museum Semarajaya. The study evaluated the accounting treatment in the context of the recognition, assessment and disclosure. The case study is used as an approach in which the data obtained in accordance with the reality. Researchers use a method of collecting data through interviews, observation and documentation. Data obtained from the interpretation of the informant then analyzed in depth. Results of the study indicate that the informant understands the definition of heritage assets from the standpoint of understanding the criteria of fixed assets and cultural heritage. Other findings that heritage assets that can be recognized in the balance sheet was obtained in the current period using historical cost. However, disclosure of heritage assets not in accordance with the government accounting standards. The existence of the heritage assets that can not be identified value has not been disclosed in the Notes to Financial Statements.

Pengaruh Kinerja Lingkungan dan Corporate Social Responsibility pada Perusahaan Sektor Pertambangan Yohanes Made Supadi; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.04.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The aim of this research is to investigate the influence of environmental performance and CSR Disclosure on financial performance of mining sector companies listed in Indonesia Stock Exchange. Sample company was determined by purposive sampling technique resulting 10 sample companies with 30 observations. Data was analysised using multiple linear regression test. The result of the study shows that the environmental performance has a positive effect on companies' financial performance. These findings imply that the existence of a company will be legitimated when there is a harmony between the value achieved by the company and the expectations of society in the social environment of the company. It indicates that environmental performance is able to raise the image of the company through the improvement of the company's financial performance. Another finding shows that CSR Disclosure positively affects the companies' financial performance, implies that CSR is a form of transparent and ethical behavior that may reflect sustainable development. CSR has become the companies' strategy to keep the companies' concern in the long term.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN DAN IMPLIKASINYA PADA EARNING RESPONSE COEFFICIENT I Gusti Ayu Ratih Permata Dewi; I Ketut Yadnyana; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.362 KB)

This study aims to examine the effect of profitability and size of the company and the timeliness of financial reporting implications on earnings response coefficient Indonesian companies, especially manufacturing companies. The data used is secondary data in the external form of financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2012-2014. Selection of the sample with purposive sampling method and acquired 76 companies with the number of observations for 3 years. Data analysis technique used is path analysis (path analysis). The test results showed that the profitability and size of the company positive impact on the timeliness of financial reporting. Profitability negative effect on earnings response coefficient and size of the company's positive effect on earnings response coefficient. Further timeliness of submission of financial statements to mediate the effect of profitability and the size of the company on earnings response coefficient.

MEMAKNAI FENOMENA KETERLAMBATAN PENGELUARAN KAS DAERAH PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR I Wayan Budi Mahendra; I Putu Sudana; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to find out how the concerned parties understand and interpret such phenomenon. In order to explore the understanding of related parties, phenomenology is used as a methodology, with interpretive paradigm as a study umbrella. The focus of the study taking place at the Regional Secretariat of Gianyar regency of three informants who deal directly with the Regional Accounts Payable process. Qualitative data were collected by conducting in-depth interviews and participant observation. The findings indicate that the leadership has an important role in the process of local cash outlay. The key problem faced is the quality of leadership that ultimately affeects the non-optimal financial planning, competence apparatus and bureaucratic. This study advises that it is required some efforts such as: arranging financial management training, regular meetings to evaluate the performance and implementing shorten bureaucracy policy.

PENGARUH FRAUD AUDIT TRAINING, SKEPTISISME PROFESIONAL, DAN AUDIT TENURE PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Kompiang Martina Dinata Putri; Dewa Gede Wirama; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study analyses the effect of fraud audit training, professional scepticism, and audit tenure on auditors’ ability to detect fraud. The sample of this study consisted of 42 auditors from public accounting firm in Bali in 2016. Samples are selected using purposive sampling technique. Fraud audit training, professional scepticism, and audit tenure were measured by the use of questionnaires. Data analysis technique used in this research is multiple linear regression. The result showsthat fraud audit training, professional scepticism, and audit tenure have positive effects on auditors’ fraud detection capabilities.

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PENYAJIAN LAPORAN KEUANGAN Sagung Agung Dwiyani; I Dewa Nyoman Badera; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.915 KB)

The purposes of this study are to obtain emperical evidence about the influence the structure of good corporate governance financial performance on the timeliness reporting in manufacturing industry and analyze the difference of market reaction between companies that provide financial statements on time and companies that provide financial statements not on time.The type of data that used is secondary data from annual reports during 2012-2015. Sampling technique used purposive sampling. Total population are 147 companies, based on the predetermined criteria, total samples are 58 companies. The data processed by using logistic regresion and independent sample t-test. The analysis showed that the audit committee, managerial ownership, and profitability have positif significant on the timeliness reporting while the independent commissioner, institutional ownership and leverage have insignificant. Further result of the study showed that no difference in market reaction on the companies that provide financial statement on time and companies that provide financial statement not on time.

SEBARAN WAKTU REALISASI ANGGARAN BELANJA MODAL: STUDI FENOMENOLOGI PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR A.A Ari Krisnawati; I Putu Sudana; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The phenomenon underliying of the research is realization of capital expenditure at the Regional Secretary of Gianyar Regency is disproportionately distributed due to the tendency of the realization that significantly increases toward the end of fiscal year. Using the method of transcendental phenomenology of Husserl, the researcher explores the meaning and essence that become the cause of the phenomenon. This approach states that the phenomenon can only be observed by those who experienced the phenomenon. In order to determine the cause of the phenomenon originally, the researcher seek information from numbers of informants who are directly related to the phenomenon.The information obtained is then elaborated through epoche proces, until it reaches the core of the phenomenon. The result of epoche process is that budget planning is the main factor causing the temporal distribution at capital expenditure becomes disproportionate and tend to be concentrated at the end of fiscal year.

Co-Authors A.A Ari Krisnawati Anak Agung Istri Agung Mahadewi Anak Agung Ngurah Bagus Dwirandra Asri Suryaputri Sudjana Bagus Adya Darmawan Cokorda Bagus Darmawan Comera Arihatsu Desak Made Mya Yudia Sari Devina Danayanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Luh Gede Krisna DODIK ARIYANTO EKA ARDHANI SISDYANI Fivetina Wulan Ade Gusti Ayu Nyoman Budiasih Henny Rahyuda Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gde Sudiartha I Gusti Agung Ayu Siska Suandewi I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Agung Dananjaya I Ketut Sujana I Ketut Yadnyana I Made Sadha Suardikha I Nyoman Adi Wiyarna I Wayan Angga Sudiartama I Wayan Budi Mahendra Ida Ayu Ary Mahadewi Ida Ayu Yuni Pramitha Ira Kusumawardani Kadek Gita Saraswati Kalvarina Sabatini Komang Eva Cyntia Dewi Kompiang Martina Dinata Putri Made Julia Drupadi Maria Meiatrix Ratna Sari Maria Ratna Sari Muhammad Firdiansyah Adiwirya N. Diah Utami Nadia Hermawaty Ni Kadek Riska Santika Dewi Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Astri Yulistyawati Ni Luh Ari Maharani Ni Luh Nia Ardiani Ni Luh Putu Wiagustini Ni Made Adi Erawati Ni Made Dina Andriani Ni Made Dwi Ratnadi Ni Made Dwi Rina Ni Made Sandyarani Dwi Nantari Ni Made Widia Iswara Dewi Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yunita Dewi Ni Wayan Ade Suyanti Ni Wayan Yoshi Antari Nyoman Weda Putu Agus Ardiana Putu Kemala Vidyantari Sagung Agung Dwiyani Sagung Oka Pradnyawati Yohanes Made Supadi

Title Search

Found 7 Documents Search Journal : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search
Journal : E-Jurnal Ekonomi dan Bisnis Universitas Udayana