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All Journal Juara: Jurnal Riset Akuntansi Jurnal Penjaminan Mutu Jurnal Minfo Polgan (JMP) Jurnal Penjaminan Mutu Journal Research of Social Science, Economics, and Management Jurnal Pengabdian Masyarakat JURNAL ECONOMINA
I Gusti Putu Eka Rustiana Dewi
Universitas Mahasaraswati Denpasar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Mathematics Social Sciences Other

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Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity Dan Ethical Sensitivity Pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali Eka Rustiana Dewi, I Gusti Putu
Jurnal Penjaminan Mutu Vol 5, No 1 (2019)
Publisher : LPM IHDN Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jpm.v5i1.758

Abstract

This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior.
Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity dan Ethical Sensitivity pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali I Gusti Putu Eka Rustiana Dewi
Jurnal Penjaminan Mutu Vol 5 No 01 (2019)
Publisher : UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.11 KB) | DOI: 10.25078/jpm.v5i1.758

Abstract

This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior.
Philosophy Tri Kaya Parisudha As Moderators The Effect of Love of Money And Self Efficacy on Ethical Behavior of Tax Consultant I Gusti Putu Eka Rustiana Dewi; I Gede Cahyadi Putra
Journal Research of Social Science, Economics, and Management Vol. 2 No. 5 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1803.367 KB) | DOI: 10.59141/jrssem.v2i05.334

Abstract

The purpose of the study is to determine whether the philosophy of tri kaya parisudha, also known as Balinesse local wisdom, will be able to lessen the effect of love of money and strengthen self-efficacy on tax consultant's behavior. The study also aims to determine whether the relationship between love of money and self-efficacy and ethical behavior of tax consultant. The study was done in response to the phenomena of bribery cases that involved tax advisors, tax payers, and government tax officers, adding to the list of corruption cases in Indonesia. Samples for the research's data collection include registered tax consultants in Bali who were surveyed utilizing a questionnaire. The result show that self-efficacy and love of money have a positive significant impact on tax consultants' ethical behavior and a negative significant impact on each other. Tri Kaya Parisudha philosophy has the ability to strengthen self-efficacy and weaken the impact of love of money on tax consultants' ethical behavior.
Reputasi Auditor Memoderasi Cash Holding Terhadap Perataan Laba Ni Made Sintya Surya Dewi; I Gusti Putu Eka Rustiana Dewi
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Income smoothing is one of earnings management pattern, managed by fund manager to reduce profit fluctuations to aim profit stable graph during certain period. It purpose to prevent investor misunderstood of a company value. It's necessary for investor to notice each factor that could affect income smoothing to prevent Investor from such an taking self advantage by fund manager. This research has purpose to get empirical evidence about correlation affect of cash holding to moderation income smoothing by auditor reputation. This research was done by bankers company in BEI. Sample of this research was all listed company in BEI started from 2019-2021. Total sample was 27 companies with 81 observation activities. Sample determinations used non-probability methode sampling with purposive sampling. Analytics data used was logistic regression analysis. Based on analysis, the result was cash holding is not affected to income smoothing, in the other than auditor reputation was proved that it couldn't moderate affect cash holding on income smoothing.
The Role of Culture in Behavioral Aspects of Green Accounting to Promote Renewable Energy Business I Gusti Putu Eka Rustiana Dewi; Ni Made Sintya Surya Dewi
Jurnal Minfo Polgan Vol. 12 No. 2 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i2.13266

Abstract

The cultural element has had a significant impact on implementation of green accounting and the growth of the green business movement. Businesses need to be aware of how culture affects them and should get ready for the difficulties these cultural components will encounter. This is due to the diverse cultures found in each location and nation. Therefore, culture is one of the aspects that will impact behavior and the sustainability of the firm when running a business and applying green accounting in business. The research method used is descriptive qualitative method with literature review research that emphasizes in depth understanding of the content of behavioral aspects in green accounting implementation. Qualitative research method explores data using observation methods and library research, this research involves looking through books, documents, scientific publications, research journals, and other materials connected to the research title. The study is aim to find the role of culture affect behavior aspects in order to implement of green accounting to boost renewable energy business in Indonesia. Technology and investment are not only two factors contributing to the slow growth of renewable energy; human behavior that affected by social culture should also be considered in order to shift behaviors to promote activities.
ANALYSIS THE EFFECTIVENESS OF IMPLEMENTATION CARBON TAX IN INDONESIA I Gusti Putu Eka Rustiana Dewi; Ni Made Sintya Surya Dewi
JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v1i4.194

Abstract

The Indonesian government made a commitment to combating climate change through the introduction of a carbon tax, which the law controlled in harmonizing tax rules UU HPP No.7 Year 2021 in order to reduce greenhouse gases and reach net zero emission in Year 2060. Indonesia delayed the introduction of the carbon tax on April and July 2022, but it still intends to do so in stages in accordance with the road map, the growth of the carbon market, the NDC target, and stable economic conditions. This research aims to describe the effectiveness of implementation carbon tax in Indonesia. Technique analysis data use literature review with descriptive qualitative data analysis and comparative research methodology. The research found that it is crucial to guarantee that carbon price regulation is in place as a management tool to alter behavior and promote innovation and changes in how businesses are managed, particularly those that produce significant amounts of carbon emissions. Due to a lack of alternatives using renewable technology and efficient carbon pricing policies, businesses would be reluctant to change and invest in sustainable business models. Indonesia's carbon tax rate also raises many questions about its effectiveness for changing behavior toward low emission development.
SOSIALISASI PERHITUNGAN PAJAK PENGHASILAN PPh Pasal 21 TER UNTUK OPTIMALISASI PEMBERIAN EDUKASI KEPADA WAJIB PAJAK DI PT YOUR BUSINESS CONSULTING I Gusti Putu Eka Rustiana Dewi
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 7 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Juli 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/4sfn7h43

Abstract

Perhitungan dan pemotongan pajak penghasilan PPh pasal 21 tarif efektif rata-rata (TER) merupakan penerapan Core Tax Administration System dari DJP yang bertujuan membantu wajib pajak menyederhanakan perhitungan pajak. Pemahaman skema perhitungan dan pemotongan ini sangat penting terutama bagi karyawan PT Your Business Advisor, sebuah perusahaan consulting yang memberikan pelayanan jasa perpajakan dan membantu klien wajib pajak dalam menjalankan kewajiban perpajakannya dengan tepat. Kegiatan pengabdian ini dilakukan dengan memberikan sosialisasi terkait peraturan ini dengan tujuan agar karyawan sebagai konsultan mampu memberikan edukasi perpajakan secara optimal kepada klien sehingga dapat menciptakan kesepahaman bersama antara pemberi penghasilan dalam hal ini klien dan penerima penghasilan dalam hal ini karyawan dari klien berkaitan dengan jumlah penghasilan yang diterima setelah menggunakan perhitungan pajak penghasilan PPh pasal 21 TER.
The Impact of Political Connection on Tax Avoidance; A Literature Review I Gusti Putu Eka Rustiana Dewi; A.A Sagung Istri Pramanaswari
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13676

Abstract

Political power has a big impact on tax legislation and tax avoidance methods. The impact of political connections on tax avoidance in Indonesia has raised significant concerns among policymakers, regulators, investors, and stakeholders. The research method is literature review research, using descriptive qualitative data technic analysis. The data used in the study is secondary data obtained through some journals such as national and international that provide previous research, book references, internet site references, news in national references, and international media references as well as various state reports related to understanding the relationship between political connections and tax avoidance is essential for developing a comprehensive framework for addressing possible abuses and ensuring fairness and transparency in the tax system. The research contributes to analyzing the strong correlation between political relations and tax avoidance.
Co-Authors A.A Sagung Istri Pramanaswari I Gede Cahyadi Putra Ni Made Sintya Surya Dewi