Analisis Faktor-Faktor yang Mendasari Perilaku Kecurangan Akademik

Penelitian ini bertujuan untuk menelusuri pengaruh fraud pentagon dan self-esteem pada perilaku kecurangan akademik. Terdapat beberapa faktor yang mendorong seseorang untuk melakukan tindak kecurangan. Berdasarkan Crowe’s Fraud Pentagon Model, terdapat lima elemen yang mendorong seseorang melakukan kecurangan yang terdiri dari elemen tekanan, peluang, rasionalisasi, kompetensi, dan arogansi. Sifat kepribadian diyakini mampu mempengaruhi perilaku seseorang salah satunya self-esteem. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden yaitu mahasiswa Program Studi Manajemen di Universitas Warmadewa dan Universitas Mahasaraswati. Hasil uji instrumen menyatakan bahwa instrumen penelitian telah valid dan reliabel. Uji asumsi klasik menunjukan bahwa penelitian ini telah memenuhi asas normalitas, terbebas dari heteroskedastisitas dan multikolinearitas. Hipotesis diuji dengan analisis regresi linear berganda. Hasil uji hipotesis menunjukan bahwa peluang, rasionalisasi, dan kompetensi berpengaruh positif dan signifikan pada perilaku kecurangan akademik. Hasil berikutnya menunjukan bahwa self-esteem berpengaruh negative dan signifikan pada perilaku kecurangan akademik. Berbanding terbalik dengan tekanan dan arogansi yang justru berpengaruh tidak signifikan pada perilaku kecurangan akademik

Organizational Commitment and Performance: The Moderating Role of Transformational Leadership

Individual performance is an important factor that can be a determinant of organizational performance. Individual performance is individual behavior at work that consistently contributes to the achievement of organizational goals. This shows that individual performance is under the individual's control. These conditions make individual performance one of the most important aspects to be traced in various organizations. Likewise in Private Higher Education (PHE) where the performance of employees will also contribute to organizational performance. The high number of PHE is a factor causing high competition between PHE. The novelty of this research is in the development of literature related to organizational commitment and individual performance by including transformational leadership as a moderator. In addition, this research was conducted in universities which have not been followed up much. This research is explanatory research using a survey design. The research samples were employees at Warmadewa University and Pendidikan Nasional University. The data analysis technique used is moderated regression analysis. The results of the study show that organizational commitment has a positive effect on individual performance. Further results show that transformational leadership moderates the relationship between organizational commitment and individual performance

Organizational Commitment and Performance: The Moderating Role of Transformational Leadership

Individual performance is an important factor that can be a determinant of organizational performance. Individual performance is individual behavior at work that consistently contributes to the achievement of organizational goals. This shows that individual performance is under the individual's control. These conditions make individual performance one of the most important aspects to be traced in various organizations. Likewise in Private Higher Education (PHE) where the performance of employees will also contribute to organizational performance. The high number of PHE is a factor causing high competition between PHE. The novelty of this research is in the development of literature related to organizational commitment and individual performance by including transformational leadership as a moderator. In addition, this research was conducted in universities which have not been followed up much. This research is explanatory research using a survey design. The research samples were employees at Warmadewa University and Pendidikan Nasional University. The data analysis technique used is moderated regression analysis. The results of the study show that organizational commitment has a positive effect on individual performance. Further results show that transformational leadership moderates the relationship between organizational commitment and individual performance

THE RISE OF YOUNG ENTREPRENEURS IN THE COVID-19 PANDEMIC

Every business requires intrinsic and extrinsic resource. Intrinsic resource including financial literacy and passion or entrepreneur intention. Extrinsic resource is access to finance or capital. They needs capital to increase and developing business. Access to capital also plays an important role in increasing business. The aim of this study was to determine how can entrepreneurs in University student increase during covid-19 pandemic? How does interaction between financial literacy and access to capital on entrepreneurial intention among student university students in Bali, Indonesia? This study uses primary data, questionnaires collected from 257 participants. Data analyze using path analysis. The findings in this study, entrepreneurs in University student are significantly increase during covid-19 pandemic. Access to capital has no significant effect on student entrepreneurial intentions, financial literacy has a significant positive effect on entrepreneurial intentions, and access to capital of university students in Bali, Indonesia

The Influence Of Supervisory Action On The Performance Of Auditors In Public Accountant Offices

This study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on junior auditors' performance. This research was conducted at a public accounting firm on the island of Bali. The number of samples used is 55 junior auditors who work in KAP, with the technique of determining the sample is purposive sampling. The sample collection uses a survey method, namely by distributing questionnaires by surveyors. This research uses moderation regression analysis technique. By continuing to go through the test stages of classical instruments and assumptions. Based on the research results, it can be seen that the Locus of control variable has no effect on junior auditors' job satisfaction. The supervisory action variable has a positive influence on the performance of junior auditors. This study also proves that locus of control is proven to strengthen the relationship between supervisory action on the performance of junior auditors who work in public accounting firms in Bali

Desain Akuntansi Kelompok Ternak Kelani Br. Petapan Dusun Swelagiri, Desa Aan, Kabupaten Klungkung

Daging babi merupakan salah satu jenis daging yang paling banyak dikonsumsi masyarakat di Provinsi Bali. Hal ini tidak terlepas dari adat dan budaya masyarakat Bali yang banyak menggunakan daging babi sebagai pelengkap dalam pelaksanaannya. Selain itu, memelihara babi sudah menjadi kebiasaan bahkan tradisi di setiap keluarga terutama di daerah perdesaan. Berkaca dari kebutuhan yang ada dan latar belakang budaya tersebut, banyak bermunculan peternak-peternak babi dalam skala kecil maupun besar hampir di semua kabupaten di Bali. Kemunculan usaha peternakan babi ini menjadi angin segar sebagai penyeimbang sumber pendapatan masyarakat Bali yang didominasi berasal dari sektor pariwisata. Seiring dengan perkembangan kebutuhan babi di Bali, hal tersebut disambut sebagai potensi usaha bagi beberapa masyarakat. Salah satunya adalah Kelompok Ternak Kelani yang berlokasi di Br. Petapan, Dusun Swelagiri, Desa Aan, Kab. Klungkung. Namun dalam perjalanannya usaha ini masih menemukan kendala. Kendala yang pertama adalah keterbatasan modal sehingga proses produksi masih terbatas. Kedua adalah kelompok ini tidak pernah membuat laporan keuangan sehingga tidak bisa diketahui perkembangan usaha atau kinerja dari kelompok ini. Ketiga adalah distribusi serta pemasaran produk yang masih dilakukan secara konvensional. Solusi yang ditawarkan untuk masalah ini adalah 1) pelatihan penghitungan harga pokok dan pencatatan transaksi 2) pemberian sosialisasi dan pendampingan terkait strategi pemasaran untuk meningkatkan pangsa pasar menggunakan strategi marketing mix dan juga digital marketing yang dilakukan untuk mengatasi kendala terkait keterbatasan cakupan wilayah pemasaran 3) penyediaan sarana dan prasarana penunjang produksi.

Performance Effectiveness Based on Accounting Information Systems in The Framework of Tourism Villages in Bali

Performance is the level of success of a person as a whole at a certain time in carrying out a task. Performance has the most important role, if performance decreases, it will gradually threaten the company and result in the company going bankrupt. Based on the phenomena and results of previous studies, the accounting information system is a component that can be streamlined to improve performance. Apart from Accounting Information Systems, accounting knowledge is considered very important for the Company. The cultural aspect is an aspect that greatly influences the effectiveness of the implementation of a technology. Technological developments must be followed by the desire of the community to increase their ability to utilize this technology. The population in this study is 238 Tourism Villages obtained from data from the Bali Provincial Tourism Office for 2022. The sample size is determined by calculating using the Slovin Formula and the proportional number of sample members is determined using the Yamane Formula. Based on the results of this study, the variable Accounting Knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture) and the variable Accounting Information System Effectiveness have a significant positive effect on performance. However, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performanc

The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar

This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzing the data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economic and social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administration and its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method

PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI

Auditing adalah suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pernyataan-pernyataan tentang kegiatan dan kejadian ekonomi, dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai kepentingan. Diketahui terdapat banyak faktor yang dapat mempengaruhi kualitas audit antara adalah lain kompetensi, independensi, akuntabilitas dan objektivitas auditor. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, akuntabilitas dan objektivitas auditor terhadap kualitas audit pada Kantor Akuntan Publik di Bali. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Bali. Penentuan sampel menggunakan sampling jenuh yang berjumlah 55 responden. Metode analisis data yang digunakan adalah analisis regresi linier berganda, uji F dan uji t. Hasil penelitian ini menunjukkan kompetensi berpengaruh positif dan signifikan terhadap kualitas audit. Independensi tidak berpengaruh signifikan terhadap kualitas audit. Akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit. Objektivitas auditor berpengaruh positif dan signifikan terhadap kualitas audit